the skins of several sorts of beasts dressed and prepared for the use of various manufacturers, whose business it is to apply them to useful purposes.

The manufacture of leather is of great importance in every country; and in Great Britain it ranks third or fourth on the list, being inferior only to those of cotton, wool, and iron, if it be not superior to the latter. Mr M'Culloch estimates the total quantity of all sorts of leather, tanned, tawed, dressed, and curried in this country at about 50,000,000 lbs. which, at one shilling and eight pence per pound, gives L4,166,000 as the value of the leather only. By the same authority, the value of the finished articles of leather manufacture is estimated at L12,500,000, the value of the leather being taken at one third that of the goods produced from it; and four millions being deducted for the material, there remain L8,500,000 as the aggregate amount of profits, wages, and the like. Twenty per cent. being set aside as profit, rent of workshops, and the like, there remains as wages, the sum of L6,800,000; and supposing those employed as shoemakers, saddlers, glovers, and others, to make at an average L30 a year each, the entire number of such persons will amount to 226,000. This, however, does not include the tanners, curriers, and other persons employed in dressing the leather; and these being estimated at 28,300, we have a grand total of 254,300 individuals employed in the various departments of the business. "Those who may be inclined to suspect these estimates of exaggeration," says Mr M'Culloch, "would do well to reflect on the value of the shoes annually manufactured. It is generally supposed, that the expenditure upon shoes may be taken, at an average of the whole population, at ten shillings each individual, young and old; which, supposing the population to amount to 16,000,000, would give eight millions for the value of shoes only; but taking the value of the shoes at only 8s. 6d. each individual, it gives L6,800,000 for the amount. Mr Stevenson supposed that the value of the saddlery, harness, gloves, &c. may be assumed to be at least equal to that of the shoes; but we believe this is too high, and have taken it at L1,100,000 below the value of the shoes. In estimating the value of the entire manufacture at L12,500,000, we incline to think that we are as near the mark as it is easy to come in such investigations."

Leather was long subject to a duty of 1½d. per pound, and in 1812 this was doubled. In 1822, however, it was reduced to the former amount, and in 1830 the duties on leather were totally abolished.

| Year | Number of Pounds Weight of Leather charged with Duties of Excise in England in 1824–1829 | |------|----------------------------------| | 1824 | 53,429,539 | | 1825 | 52,274,957 | | 1826 | 44,927,216 |

The quantity annually charged with duty in Scotland during the same period was at an average about 6,000,000 lbs. The quantity of wrought and unwrought leather exported in 1829 amounted to 1,398,937 lbs. of the declared value of L268,380. The value of the saddlery and harness exported during the same year was L83,303. Nearly two thirds of the leather exported is sent, principally in the shape of shoes, to the British West-Indian and North-American colonies.

Dyeing of Leather, Skins, &c. Blue is given by steeping the subject a day in urine and indigo, then boiling it with alum; or it may be given by tempering the indigo with red wine, and washing the skins therewith. Red is given by washing the skins, and laying them two hours in galls, then wringing them out, dipping them in a liquor made with ligustrum, alum, and verdigris in water; and, lastly, in a dye made of Brazil wood, boiled with ley. Purple is given by wetting the skins with a solution of roche alum in warm water; and, when dry again, rubbing them with the hand with a decoction of logwood in colder water. Green is given by smearing the skin with sap-green and alum-water boiled. Dark green is also given with steel fillings and sal-ammoniac steeped in urine till soft, then smeared over the skin, which is to be dried in the shade. Sky colour is given with indigo steeped in boiling water, and the next morning warmed and smeared over the skin. Yellow, by smearing the skin over with aloes and linseed oil dissolved and strained, or by infusing it in weld. Orange colour is given by smearing with fustic berries boiled in alum-water; or, for a deep orange, with turmeric.