_Specification._—In making water-proof shoes and galoshoes of gutta-percha, I begin with casting the gutta-percha in moulds into pieces or blocks, of a form suitable for the purpose. * * * * I next take a last of the form desired to be given to the shoe or galosh, and draw upon, or otherwise fit closely to it, some elastic or flexible material which may serve as a lining for the gutta-percha, such as cotton or woolen cloth, or knitted silk, or worsted, or cotton. I then coat the outside of this intended lining, with a solution of gutta-percha or caoutchouc, and leave it to dry. I next select a gutta-percha block of the best form, adapted in its general outline to the said last, and, by heating it in any convenient way, bring it to such a plastic state that it may be readily moulded by the hand. I warm also the last, with its elastic or flexible covering, but not to such a degree as to decompose the gutta-percha or caoutchouc solution spread over it; and these preparations having been made, I place the last upon the block, adjust by hand the one to the other, and press the gutta-percha, of which the block consists, into as close combination as may be, with the elastic or flexible covering of the last. But, as in the course of the preceding manipulations some inequalities of surface may have been unavoidably produced, or the limits between the sole and the upper not have been sufficiently defined, I once more bring the whole into a warm or plastic state, by dipping the shoe or galosh (with the last still inside of it) into hot water, or by exposing it to steam or hot air, and then smooth it carefully all over. When it becomes cold and hard, I run a revolving stile or other suitable instrument over the contour lines, after which the last is withdrawn, which leaves the shoe or galosh complete. Sometimes I use _hollow lasts_ made of _metal_, glass, or earthen ware, and heated by steam, hot air, or hot water. When made in the manner just described, the article, though water-tight, is of a dull appearance; but it may have a _high polish_ given to it, or to any part of it, by applying glass or porcelain moulds to it, after it has undergone the process last hereinbefore mentioned, and while it is yet in a warm and impressible state; each of these moulds being a fac simile in reverse, in some portion only of the last, (as for example, the sole or the upper) and not removed, after being so applied, till the materials beneath have become quite cold. Shoes made of gutta-percha, on foundations of elastic or flexible materials, in the manner before described, possess this great advantage over others, that the foundations take up and disperse the perspiration of the foot, and prevent it from condensing, to the injury of the health and comfort of the wearer.