Another illuminating instance of the value of such waste is afforded by the working account for one year, furnished by one of the foremost British chemical manufacturers. The plant acquired in this instance comprised two turbine centrifugal separators, one washing machine, and one drying cabinet, the cost of which complete was £210--$1,050. In the course of the twelve months 350,000 wiping and other cloths were treated, and the losses incurred therewith were so slender as to demand renewals to the extent of only 15,000 new cloths, which, at 2s. 1¹⁄₄d.--52.5 cents--per dozen came out at £131 10s. 2¹⁄₂d.--about $657.55. The heaviest item in the operating account was wages--£132 12s. ($663). Other expenditure, including repairs, fuel, and interest on the first cost of plant, brought the total to £324 2s. 2¹⁄₂d.--$1,620.55. From the treatment of the 350,000 cloths 125 casks, or 5,000 gallons, of oil were recovered, which, at 10d.--20 cents--per gallon, represented £208 6s. 8d.--$1,041.64. The saving in cotton waste due to the soiled cloths being rendered available for further duty, set down at 392 lb. at £4 4s.--$21--per week, came out at £218 8s.--$1,092. Thus the total value of the waste recovered was £426 14s. 8d.--$2,133.64, leaving a saving, after deducting expenditure, of £102 12s. 5¹⁄₂d.--$533.11. The results of the year’s working, therefore, enabled the firm to recoup approximately 50 per cent. of its original outlay, while the value of the oil recovered was only a little below the cost of the plant. The saving in cotton-waste--material which otherwise would have had to be provided--actually exceeded the capital outlay upon the plant. The Lancashire and Yorkshire Railway Company, in consonance with the general practice, formerly utilized cotton-waste in its works for cleaning purposes. In these operations the material becomes saturated with ordinary lubricating, cylinder, and other oils, as well as grease from rubbing down the locomotives and parts. Some years ago it decided to abandon cotton-waste in lieu of sponge cloths, at the same time installing a plant for the recovery of the oil and grease from the soiled materials. During the year these sponge cloths are passed over and over again through the cleansing process, the operations being equivalent to the treatment of 6,500,000 cloths, and in this manner approximately 45,000 to 56,000 gallons of oil are reclaimed.