By the Head's sincere friend,

and well-wisher,

R. L.


Furs used in a Hat of fine quality, according to the present improved system of making, their proportions, value, cost of manufacture, &c. &c.

FOR THE BODY.

s. d. per oz. s. d.
4 oz. of seasoned coney wool, 1 0 .. 4 0
½ oz. red wool 2 4 .. 1 2
¼ oz. of silk 0 9 .. 0 4½

FOR THE COVERING.

s. d. per oz. s. d.
1 oz. of prime seasoned beaver 8 6[[4]] .. 8 6
Journeyman's wages for making[[5]] 3 6
Dyeing 0 8
Stiffening, finishing, and picking 1 8
Cost of lining, finding, band, and box 2 6
Sewing in of ditto 0 6
-----
£1 2 10½

[4]. No hat can be good, or well covered, with less than one ounce of prime beaver; and, small as the quantity is, there was a time when journeymen makers (catching the custom of their betters, and by way of tythe) thought it no sin to appropriate a part of this material to their own use; but, for the credit of the trade be it said, the practice is long since abolished, and a man attempting it at the present day would be scouted from the factory where he worked, by every honest journeyman therein.