It is no uncommon thing for persons who are on pretty good terms with their capabilities to give opinions as to the merits or demerits of a Hat; which opinions are as opposite to the true state of the case as the sun's rays to a state of darkness. I shall give an instance, although a trifling one, of a very common error among persons who suppose themselves to have a knowledge of the subject, which is this, if the picker has not a very good eye, some of the larger hairs will be left in the Hat, and consequently the most visible; these are directly termed "grey hairs," when the truth is, that they are the blackest in the whole composition; but being thicker than the general mass, they receive a greater portion of light, which is mistaken for a grey colour: an easy method of proving the fact is to pull one of these grey hairs from the Hat, and place it on a piece of white paper, the contrast will decide the question.

Again, whatever produces a glutinization of the NAP, is said to be the effect of the stiffening; this is not true in every case, for it is frequently owing to improper management in placing the Hat, when wet, before a large fire, which should never be done; the better way is, if very wet, to hang it up without brushing or wiping, and when dry it is easily put to rights, by gently passing over a clothes brush: if only slightly wet, wipe it with a handkerchief, and, when dry, it will brush clean. But the great fault with most persons is to put on their Hats, day after day, in the same dirty state as when taken off at night; from which it is natural to infer, that there must be a vast accumulation of dirt; it is this dirt, when exposed to the rain, that forms a sort of cement, or paste, having all the appearance of what is commonly called "gum."

Another proof of erroneous judgment-Profuse perspiration of the head is what many are subject to; by reason of which, from the frequency of wearing, and the porosity of the Hat, there is a continual absorption of moisture going on until it becomes completely saturated, particularly in front, the consequence is, that the nap lies buried in a greasy matter, which matter is also, but very inappropriately termed gum or stiffening, when in point of fact it is neither, for the very same effect would, under the like circumstances, be produced, and in much less time, if the Hat were not stiffened at all. The best remedy for this is a piece of thin flannel under the leather, and that frequently changed.

There is nothing so detrimental to a Hat as a severe exposure to rain on the first, second, or even third time of wearing; for this reason, the materials wherewith it is composed are in a manner quite green, and require seasoning; to effect which it should be frequently put on in dry weather. I have always found that a Hat, constantly worn for five or six weeks without being wet, underwent every sort of hardship afterwards with little or no injury, retaining at the same time its beauty-form-and wearing three times longer than it otherwise would have done. It may be asked, why not, to prevent accidents, render the Hat water-proof? that is, impervious to the action of either atmosphere or rain. The thing is easy enough, I admit; but where there is a choice of only two evils, it is always best to select the least. We all know (or should know) that if a man were to enclose himself, arms, legs, and body, in what is called an oil-skin dress, and that drawn close round the neck, the whole tightly fitted to every part of his person as a Hat is to the head, the most unpleasant consequences would ensue; the cause why is obviously this, the exhalations of the body, particularly in a state of exertion, would when so enclosed, be either prevented from flying off, as nature requires, or otherwise checked altogether; precisely so with the head if the porosity of the Hat was destroyed, which it must be to resist effectually the action of water. This deduction must be so clear and self-evident that further reasoning is unnecessary. Another great objection against water-proof Hats is, that the ingredients made use of for such purposes, when exposed to the sun's heat, are so acted upon as to cause a decomposition of the colour, and nine times in ten, the Hat, before it is half worn out, becomes any thing but what it was meant to be.

It is astonishing to hear the number of qualifications a Hat is said to have, and each as opposite to the other as it is possible for any two things to be; some, for instance, maintain that it cannot be good unless it is light, others again will decidedly condemn it for being so, insisting that the chief recommendation is its being firm and stout. All that is requisite to be observed on this, is that weight has no more to do with the quality of a Hat, than the situation of prime minister has to do with the cramming of turkies. A very inferior Hat may be made equally light with the most superior, and in both cases the cost of manufacture will be less than if they were made stout.

The length of the beaver too is another point on which the difference of opinion is often experienced; many are for very short naps, declaring all others to be outrageously vulgar; but the majority of wearers seem best pleased with long naps, which always take and retain the best black, while, on the contrary those that are very short never do. A medium between the two is the most preferable.

Having stated thus much, I shall next proceed to explain in what way a fine Hat is made, describing as accurately as possible the various processes it undergoes, as also the materials with which it is composed, the proportions of each as well as the quantity of work a man is capable of doing, whether maker or finisher, in a week, the amount of wages, together with some of the curious regulations, by-laws, &c. &c. &c.

In the first place, as I shall have occasion to mention a few of the implements by name, a short description of them may not be amiss.

There is the BOW, which in form is not unlike what is used for playing on a double bass, but in length and thickness is equal to a constable's staff; there is a bridge at each end, from one to the other of which is tightly strung a stout line of catgut.

The HURDLE is situate in what is called the bow garret, and is a sort of table, on which the fur is bowed, or mixed, having the farther end and sides enclosed to prevent the material from being blown away.