Make a mark at the lower side of the board to indicate the width of the tree there, and the width of the wood on both sides of the groove. Note that this must be marked at the bottom side of the boards, four marks being made at each end of the tree, outside and inside the wood on each side of the groove.

At this point take away the tree, and cut a slit from the outer lower mark to the point of the one running along the side of the tree; there will then be two slits of the width of the board, one on each side of the tree. Now cut upwards from each of the two inner marks at the bottom, for the length of the other cuts and equal in width to the wood, on both sides of the groove. Then cut across the top of each incision from side to side; there will now be one cross cut and four cuts upward, and a portion along the centre. Cut the middle piece between the four slits at each end about 1½ in. from the bottom, and shave the points; now cut the two narrow strips at each end to the same length.

The middle piece, unless there are plates, is nailed along the groove with the narrow cuts underneath. Place flaps over the top and make the edges of the centre slit meet at the centre of the tree below. Nail the flaps down along the edge of the tree, putting four or five extra nails opposite the crupper loop in its chape. When there is no plate, nail the centre piece in the bottom along the groove; put the narrow pieces down and nail them with the brass beading, making sure that the part of the flaps over the boards runs close to the tree; fasten it to the boards with four or five tacks. Turn the centre piece down like the narrow ones, and nail it to the board at each end.

Cut a top cover of strong leather of the same width as the tree and to reach to within 2½ in. from the bottom, so that there will be an opening for the backband; crease it across both ends and bevel the creases with a hot iron, or line both ends for about 2 in. and shave the inner side; then make two rows of stitching across the points. Place it on the tree in its proper position, and give two or three light taps with a hammer opposite the three openings for the terrets and stand hooks in the sockets; thus the size and position of the holes is marked on the cover.

Holes, of the same dimensions as the socket holes, must now be cut in the cover, and this nailed down on both sides of the tree, keeping the holes in the leather exactly opposite those for the sockets. A strong nail must be driven into each corner so that it will not be prized up by the backband. Take a piece of beading long enough to run along the top on each side and go down underneath through the opening opposite the narrow cuts in the bottom; nail the beading on the side of the boards or under them, securing in the same way the narrow turned-down strip. The beading should lie close to the leather along the top of the tree; drive the nails for the beading with a wooden mallet.

The saddle is now ready for the panel (Fig. 184, p. 131), the back of which must be cut to the same size as the flaps; it must not reach quite to the bottom; let it end, say, 2 in. from it. Basil can be employed as material, and if this is light, a piece of linen can be pasted inside, or a narrow slip may be pasted along the edges. When dry, see again that it is of the same size and shape. The facing must be cut about 1⅛ in. wide, and of the same length as the sides of the panel; it may be in patent or plain leather to match the flaps.

When the material is not long enough it may be cut into two parts and joined at the centre; it is then tacked along the edges and stitched for about six inches. Rub the joint down as flat as possible. Take some blue serge lining or collar lining and lay it out smooth on the bench, and place the panel back on it inside out; with hemp, tack it along the sides to the lining, cutting the latter to the same shape as the back, but wider by 1¾ in. or more on both sides at the top. The lining then tapers to exactly the same width as the base at the extreme point. Narrow the lining at the gullet and, just at the back in the centre opposite the opening to be left, turn it in about ¼ in.; run a stitch to keep it down, and then whip it in with the facing from end to end and across the bottom, employing black linen thread and a pointed needle and thimble. No facing is placed across the bottom.

Now turn the panel inside out through the opening at the top; the joint is not stitched right across, only two or three stitches being used at each end. Some piping is now needed to run round the facing to make both sides of the panel front stand out round and straight.

Sometimes the facing is made of straw whipped round with hemp until it is hard and round; sometimes with damp brown paper rolled with both hands on the bench; or a simple cord of light twist may be employed, and, in America, cane. In harness of this description, cord will suffice; it may be covered with brown paper to about ⅝ in. in diameter. Place it in the facing through the opening at the top, making it reach to the bottom at each side but not across. Turn the facing tightly over it and begin to spot from the back, the stitches being small and even on the lined side.

While working, the panel should be kept flat on the bench, the lining being uppermost and being stitched close to the facing with a quilting needle and thimble. Then place the lining flat and even at the top, parting it alike on both sides and running a line of cross stitches from side to side on both sides of the joining at the back, to about 1½ in. apart at the back and about 4 in. in the front.