_Finishing Bones._--After taking the oil and depositing same in the neatsfoot oil receiver, the shin bones are removed and placed in the polisher where they are revolved for about one hour or until the bones are cleaned. Warmed water is passed through the bones during this process, introduced through hollow shaft in washer. The substance washed out contains more or less oil which should be trapped and the clear oil skimmed off, and balance of material sent to the rendering tanks. The knuckles are similarly treated until cleaned. _Drying Bones._--When the shin bones are washed and cleaned they should be spread on racks to dry, in natural temperature (not coil dried) and out of draft or cold temperatures to avoid checking or splitting. Small knuckle bones from the feet are to be coil dried for manufacturing bone. _Sinews._--These are chiefly sold for glue stock. In removing sinews from the legs, care must be used not to cut too deep in the heel of the foot, it being preferred to leave some glue stock on the foot rather than to cut too deep and remove the fat which goes to make up the neatsfoot oil which is much more valuable than the glue stock. This part of the product, well drained, should be taken to a cool, although not necessarily refrigerated room, and thoroughly salted; It is often found necessary to overhaul it and resalt it in order to keep it from “sweating.” After it has been cured ten days or two weeks it is ready for the glue department. =Test Yield from Skulls and Feet.=--Test on following page shows the yield from head and feet of 130,470 cattle, same based on the market prices prevailing at the time the test was made. While prices vary the percentages given are accurate. =Buttocks and Thighs.=--These leg bones are treated substantially the same as the shin bones in cooking and to completion. AVERAGE YIELD OF HEAD AND FEET ON KILL OF 130,470 CATTLE.