Argument on the respective merits of knives is popular, and discussion seems endless. It is claimed for the bent gouge that it is superior to the straight instrument, because, the leverage being downwards on the handle, the tendency is to lift the cutting edge upwards and out of the bark, whereas with a straight gouge the tendency is to push the knife downwards into the bark. It is claimed, therefore, that the average shavings taken off by the bent gouge should be thinner than those obtained by the use of the straight instrument. For similar reasons it is asserted that the "Jebong" and other modifications are superior to the original form of the farrier's knife. These points are generally accepted without great argument, but when comparisons are made between the gouge and the farrier's knife (with its modifications) the opinions of planters are so varied and conflicting as to be almost irreconcilable. Two opinions based on experience with both types of knives are often wholly contradictory. There can be no doubt that the likes and dislikes of operative coolies have a considerable influence in determining the measure of success obtained with any one knife. Should coolies have been accustomed to the use of a particular form of instrument they become quite expert, and any proposed change creates in the minds of coolies a prejudice which is considerable in effect on the quality of the handicraft. Such prejudice may be overcome in course of time, but in the interval not a little damage may have been done in the shape of tapping wounds. So considerable is this question of personal favour that even on estates where a standard pattern of knife is issued coolies often modify that knife slightly on their own accord. Such alteration is ignored by the superintendents as long as the quality of the tapper's work is maintained at a high standard. Naturally there is a limit to such leniency, and this limit is soon reached in the case of knives having adjustable parts controlled by screws, or nuts and bolts, etc. Some knives of this description really merit a much wider use than is afforded them at present; but in view of the potential damage which might be done as a result of adjustments made by the coolies these knives do not become popular. It is not proposed here to enter into a description of even recent instruments for which strong claims are being made by their inventors or vendors. If they possess the merits attributed to them they will soon find favour, as managers are always keen on studying the points of any new knife which will lead to a conservation of bark and a reduction in the number of wounds. On the whole, it may be advanced that the best general results are obtained by the adoption of a simple non-adjustable knife and the retention of its use.