At the opposite side of the buildings we were taken to the department where the staining is carried on. This will be better understood if described as the imitation on the various classes of combs of the natural diversity of tint in tortoise-shell. The horn, whether in plates, as in the side-combs, or after being "twinned," as in dressing-combs, is immersed in diluted nitric acid, which, with its characteristic action on all organized tissues, creates a deep and permanent yellow stain. This resembles the ground color of tortoise-shell; and to produce the variegation, the horns are then treated with a particular composition of red oxide of lead, with certain alkaline compounds, which has the effect of neutralizing the action of the acid, and imprinting a stain of a deep orange color. After being carefully washed, dried, and polished, the surface of the combs presents the beautiful and natural appearance desired. Indeed, the imitation is so perfect in the best classes of stained combs, that a practised observer can only detect it. We were shown, for example, two specimens of braid-combs, one of real tortoise-shell and another of stained horn; and so much alike were they in color and configuration, that we could not tell which was which, and yet the one comb was worth about ten times as much as the other. This operation of staining, which is somewhat artistic, is performed by women. There are still some minor departments, which we need not describe in detail. "Buffing" consists in smoothing the rough surfaces of the horn by means of wheels covered with walrus skin. Side-combs and braids are bent to their peculiar curve by being first heated and then fastened to wooden blocks--an operation that lasts only a few minutes. Pocket-combs have of course a different and peculiar treatment in some stages; such as the formation of the joint, and the putting together of the handles. And there is a department exclusively devoted to the fabrication of horn-spoons, which becomes chiefly remarkable from the circumstance of there being no modern application of machinery to the manufacture. The last process, however, to which all combs are subjected, is that of polishing, which is effected by wheels, covered with leather of different degrees of softness. After this they are despatched to the warehouse, to be assorted the last time--the side-combs being stitched to cards, or packed in fancy boxes, which affords constant work to about twenty women. We were finally shown the patterns of the different kinds of combs, many of them exceedingly beautiful; but we can only notice them in regard to number. Of dressing-combs (counting the different sizes of all the patterns), there were 605; ladies' braid-combs, 612; ladies' side-combs, 525; pocket, small-tooth, horse combs, and sundry articles, 186: in all, 1928 different varieties.