The following is a good method of polishing a coffin. Coat with linseed oil, and fill in with a paste of best Paris white (not l'l;ister-of-Paris) and turpentine, coloured with yellow ochre for pitch-pine and oak, and with a mixture of brown umber and ochre for elm. A very small quantity of polish is mixed with this to assist it in setting. Rub the filling well in across the grain with a piece of coarse rag or a wisp of long tow, and then rub off all superfluous filler and leave it smooth and clean. The whole body of the coffin, including the lid, should be so treated, and should then be allowed to stand as long as is convenient - the longer the better. Another good filler is plaster-of-Paris, oil, and polish, but it is not so easily used, as it sets quickly; with this filler do only a very little at a time, or it will set and get muddy before it can be rubbed off. The polishing mav be commenced as soon as the work is all tilled in; start with the side first filled in. Make a big rubber of wadding, wet it well with polish, and cover with a piece of rag; put a little oil on with the finger and lay the polish on with long, straight strokes, not attempting to work it, but taking care not to leave any wet streaks.

After two or three rubbers of polish have been applied begin to work it, but unless the coffin is panelled do not try circular work, but use sweeping strokes 3 ft. or 4 ft. long with a sort of twist at each end; do not scrub backward and forward over the same spoc. Do not be afraid to use oil (in the rubber at this stage. When a fair body has been obtained on oneside, turn the coffin over and do the other, working the head and foot as well. When the secoud side has about as much polish as the first, turn back to the first side, and with very fine worn giasspaper remove any small lumps. If the filling is well done the grain hardly ever rises, except on damp or coarse-grained stuff; therefore the old plan of papering half the polish o!!' to get the grain down is avoided by this method. Now quite body up a side - that is, as well as time an 1 price will allow - and then finish it off, if the atmosphere is reasonably warm, with a few coats of very thin glaze. When this side is done satisfactorily, treat the other in the same manner, finishing the ends with the second side. The lid must be well bodied in and its mouldings glazed off, but the top should be spirited out.

When a good body has been applied, wet the rubber with half polish, a sprinkling of spirit, and a little oil so that it works freely; continue to reduce the polish and oil, and increase the spirit, until a fair shine is obtained with the rubber marks showing in oil. Sprinkle a few drops of spirit on a rubber that has not been used for polish, and lay two or three thicknesses of clean rag over the face; rub this on the work until dry, then wet it again and repeat the process; after three or four such rubbers the surface should be well cleaned off and should shine well.

If time presses, wipe over with a folded rag on which spirit has been sprinkled to clear the grease off more quickly, but, of course, not so well as by thoroughly spiriting out. If too cold to glaze, the body of the wood must be spirited out similarly, but the glaze saves time if it can be used. Always use a large rubber - one with a face as large as the palm of the hand - and do not let it get sodden; but, if necessary, pull it to pieces and tighten it up. For a panelled coffin, the above plan must be modified a little; a smaller rubber must be used, and great care must be taken to get into all the corners; the glaze finish is suitable for this also. Note the time spent on different portions of the work; a fair division would be to allow about two-thirds of time to the body and one-third, or rather more, to the lid, and take care that about equal time is given to both sides, as upon this a satisfactory result will obviously depend. First decide how much time may be allowed for the job, and then divide it up carefully and stick to it, or one part may look far better than another, a result certainly to be avoided.