the stems being bent into the desired form, they are carried to the baking kiln, which is capable of firing fifty gross in from eight to twelve hours. A workman and a child can easily make five gross of pipes in a day.” Illustration: FURNACE. The pipes known as “meerschaum” are cut and shaped out of a natural earth or mineral, found chiefly in the island of Samos; it is not a clay, but consists of silica, magnesia, and lime, and is therefore a kind of magnesian limestone. It is nearly white, very light and porous, is easily cut with a knife, and bears a beautiful polish when saturated with the oil of the tobacco, which at the same time gives to the pipes a rich dark-brown color. The meerschaum pipes sold in London are saturated with wax or grease, to cause them to color more easily, and many are not meerschaum at all, but are made of the dust produced in the cutting and boring of the real meerschaum pipes, mixed up with size; these fictitious pipes are heavier and less porous than the true meerschaum pipes, and neither color so readily nor bear so beautiful a polish; they are, moreover, much more easily broken. GOLD-LEAF. For the purpose of gilding very thin leaves of gold are required, so thin, that although gold is expensive, yet gilded articles (as picture-frames) are very far from being so. To produce this gold-leaf is the business of the gold-beater. He first obtains the gold in a state of purity from the refiner, in the form of small grains, which, mixed with a small quantity of borax and alloy, are put into an earthen pot called a crucible (coated beforehand with clay to keep it from cracking), and then placed in a furnace which is raised to a white heat. The gold, when melted, is poured into an iron mould made warm and greased in the inside; this when cold forms an “ingot,” which weighs two ounces, and is three-quarters of an inch square and not quite half-an-inch thick. This ingot is now sent to the “flattening mills,” where it is passed between sets of steel rollers until it is rolled out into a sort of riband an inch wide and about twelve feet long (at this degree of thinness a square inch will weigh six-and-a-half grains). It is now cut into 150 pieces, each an inch square, which are packed between pieces of vellum, four inches each way, and surrounded by a sort of bag of the same material, the whole being then subjected to the blows of a heavy iron hammer (weighing about fourteen pounds) upon a block of solid stone, till the plates of gold are beaten out nearly as large as the vellum, when they are taken out and each cut into four pieces. These quarters are treated as before, using gold-beater’s “skin” instead of vellum (this skin is prepared from the intestines of the ox, and a set of these, consisting of several hundreds, is called a “mould”), and the gold again extended under the hammer to the size of the mould. The process is repeated in the same manner a third time, after which the leaves