An empty lard tub, a half barrel or a large earthenware jar to hold the tan liquor, a fleshing knife and a fleshing beam are necessary to begin with at least. Any smith can make a knife of an old, large file or rasp by working both sides to a blunt edge and drawing the upper end out in a tang for another handle. A piece of old scythe blade with cloth wrapped around the ends will do, or a dull draw knife, either. One blade filed into fine teeth will be useful in removing the inner or muscular skin.
A slab or plank 6 or 7 feet long, with one end tapered and half rounded, on 2 or 4 legs of such length as to bring the end against the workman's chest, makes a beam.
A short piece of plank rounded off and bolted to the top of the table or work bench will do for small skins.
Make up the quantity of tanning liquor you wish by the following formula, also given in Chapter III:
| Water | 1 gallon | |
| Salt | 1 quart |
Bring to the boiling point to readily dissolve the salt, and add
| Sulphuric acid | 1 fluid ounce |