Skinner's establishment may be questionable, but that he learnt and first saw practised in Sheffield the art that ultimately enriched him in Birmingham, he would probably be the last to deny. It is well remembered by a worthy dealer in almost every useful article, from a mouse-trap to a railroad wagon, that Gillott, soon after his establishment in Birmingham, came into our townsman's shop, and seeing on the counter a model steam engine of half-horse power, at once purchased and carried it off to give motion to some part of his pen machinery. Brass pens were made in Sheffield before the close of the last century. They mostly accompanied an 'inkpot,' called from its users an 'exciseman.' The writer of this paragraph himself made hundreds of dozens of them, which, however, be never used, nor steel ones either, as long as he could get a 'goose quill,' good, bad or indifferent. The matter of slitting the nib was kept secret by Skinner, and the double slit of Gillott more than doubled the value of his old master's invention; but a 'four-slit' pen, _i.e., with five points,_ if possible to make, would be useless. The earliest experimenter in form and material was Perry, flexibility being the great desideratum; but it is curious to see how world-wide a currency Gillott's name and trade have given to the simplest shape; and still more curious to note how the makers of writing ink and paper have conformed these articles to the requirements of the uses of the steel pen. It is always gratifying, and not unprofitable, to contrast the small and feeble beginnings of any manufacturing enterprise with a large and well-merited success." This communication appears to have caused a Mr. William Levesley to call upon the writer of the preceding epistle, and the following which appeared in the _Sheffield Daily Telegraph,_ January 30, 1872, was written: