From the best information obtainable, the writer believes that Marcus Bull (the predecessor of Abbey) was the first to manufacture and sell tin foil in the United States, as he began the manufacture of gold foil at Hartford in 1812. Several years ago a radical change came about in the preparation of tin foil, for which the manufacturer should have his share of the credit, even if the dentist did ask for something better, for the quality depends largely upon the kind and condition of the tin used and on the method of manufacture. For making tin foil for filling teeth, the purest Banca tin that can be obtained is used. The tin is melted in a crucible under a cover of powdered charcoal. It is then cast into a bar and rolled to the desired thickness, so that if No. 6 foil is to be made, a piece one and one-half (1-1/2) inches square would weigh nine grains. This ribbon is then cut into lengths of about four feet, and spread on a smooth board slanted, so that the end rests in a vat of clean water. Then apply to the exposed surface of the ribbon diluted muriatic acid, and immediately wash with a strong solution of ammonia. Turn the ribbon and treat the other side in the same way. It is then washed and rubbed dry. The object of using the acid is to remove stains and whiten the tin, and the ammonia is used to neutralize the effect of the acid. The strips are then cut into pieces one and a half inch square, filled into a cutch and beaten to about three inches square. It is then removed from the cutch and filled into a mold, and further beaten to the desired size. When the ragged edges are trimmed off, the foil is ready for booking. It takes skill and experience to beat tin foil, for it is not nearly as malleable as gold; up to No. 20 it is usually beaten, but higher numbers are prepared by rolling. In each case the process is similar to that employed in preparing gold foil. The number on the book is supposed to indicate the weight or thickness of the leaf. On the lower numbers the paper of the book leaves its impression.