On comparing 2 and 3 it will be seen that apparently 1·61 grm. of the insoluble matter has passed into solution. This is not entirely the case, for part of the additional soluble matter is lime and hide substance from the skins, while part of the insoluble at the same time adheres to the skins and is not estimated.

In conclusion, it will be seen that it is now quite possible to produce an artificial dung bate, or rather a bate having the essential properties of a dung bate, by producing the required enzymes by fermentation and then adding to them the amine compounds. Such a bate I am able to show you here. The chief difficulty in its practical application in the tannery is the question of cost. If this can be overcome, and efforts are being made to overcome it, there is no doubt that the tanners of the next generation will be supplied with a bate which will do the same work as the dung bate, and which will have a definite and uniform composition and properties, and a regular and certain action. The tannery will become cleaner and healthier, and what is perhaps of equal importance, the sewage effluents will be comparatively harmless.