be added that a coat or any number of coats of the
composition referred to above is substantially a filling, and the
quality of finish depends upon the number of coats, together with the
amount of rubbing applied.

Thus far we have simply called attention to the best quality of
oil-finish and the manner of producing it. Possibly three-fourths of all
wood-finishing, particularly walnut-finishing, is several degrees below
the best quality. In fact, oil-finish may imply only one coat of any
composition that will dry, while two coats may be regarded as fair, and
three coats a very good quality of finish. For the class of finish not
rubbed down with pumice-stone and water, oil-varnish would be out of
place on account of its gloss; hence shellac, being in composition
similar to japan, is the better material, because of its dull appearance
or lack of gloss as compared with shellac.

In addition to the liquid fillers already mentioned, there is a putty or
powder filling used for cross-grained woods, or such woods as have a
deep pore. This filling is forced into the wood previous to the
application of the other finishing compounds, with the use of which it
in no way interferes. On the contrary, it economises the use of the
liquid fillers, and, while constituting a part of an oil-finish, is also
a finish wholly independent of the other methods mentioned--that is to
say, the same results can be obtained by the use of either one, although
the putty or powder filling is attended with greater expense both as to
time and material. The hard filling is generally used on walnut, ash,
and all coarse-grained woods.

With regard to oil-finishes, viz., spirit-varnish or oil-varnish,
shellac is thought by many to be the best for fine work; but others
think differently. We may say of shellac that it will finish up into any
degree of polish, and while it will not retain a French polish long in
this climate, it will replenish easier and cheaper than any other
finish, and continue to improve under each application. For a common
finish, however, oil preparation is as good as shellac, and even for a
fine finish it is only second to shellac, if made of a hard gum. On
common finish, too, the oil will wear better than shellac in stock or on
storage, so far as preserving its freshness is concerned.

The cost of oil-finish is governed chiefly by the amount of labour
expended on it. A suite of walnut furniture can be well rubbed with
sand-paper in tw