We shall most appropriately represent the combined effect of these improvements on the trade by taking the reader along with us in a cursory view of the principal departments of the Aberdeen Combworks. Provided with an intelligent cicerone in the person of one of the clerks of the office, we began our investigations, and as an essential preliminary, were first shown specimens of the various kinds of raw material. In the order of its intrinsic value, this consists of tortoise-shells, horns, and hoofs. Ivory, in our day, is reserved almost exclusively for the manufacture of small-tooth combs, which form a branch of the ivory trade distinct from the one before us. Of the first of these materials, tortoise-shell, that best adapted to manufacturing purposes is the shell, or scales of a horny contexture which inclose the sea-tortoise, _Testudo imbricata_. It is found in all warm latitudes; but the best species are indigenous to Hindostan, the Indian Archipelago, and the shores of the Red Sea. The price we are apt to think excessive. At present it is thirty-five shillings per pound, and ten years ago it was nearly double that price. It forms however a valuable article of importation. There are two chief divisions in horn, buffalo and ox horns, both of which are imported from various parts of the globe. Buffalo horn is for the most part used in the manufacture of knife-handles, and such articles, in the cutlery trade. In comb-making it is chiefly used for dressing-combs, and, generally speaking, all combs of a deep black color are formed of this material. The best buffalo-horns are obtained from the East Indies, and the finest are those of the Indian buffalo from Siam. We were shown a beautiful specimen of Siamese horns, which, on account of their extraordinary dimensions, had been preserved and polished. One of them measured five feet from tip to base, eighteen and a half inches in circumference at the widest part, and weighed fourteen pounds. Some conception may be formed of the size of an animal which can support such a weight on the frontal-bone, if we recollect that an English ox-horn weighs only a single pound. Ox-horns, the staple of comb-makers, are imported with hides from South America, the Cape of Good Hope, and New South Wales. The imports, however, are chiefly from the enormous herds of South American black-cattle, which have multiplied to such an extent in the Brazilian territories, that they are now slaughtered for the sake of their hides and horns, and their carcasses left to be devoured by the innumerable carnivorous animals which infest the jungles. The ox-horns entered for consumption in Great Britain in 1850 numbered 1,250,000, and the average price is about fifty pounds per ton.