In polishing a pair of goat's horns, remove auy rough or uneven parts with a spoke-shave, then well scrape all over with a cabinet-maker's steel scraper or with the edges at the sides of a wod-worker's chisel. When the horn is fairly smooth, go over it with a rasp or file, followed by coarse sandpaper, then finer, then the finest. Now rub briskly with a piece of rag that has been dipped in oil and then into the dust, etc., which has come from the horns during the scraping, filing, etc. The horns should then be smartly rubbed with a rag dipped in whiting and sulphuric acid or vinegar, then with a rag dipped in oil and putty powder (oxide of tin). Now well rub the horns with a dry cloth, then with crumpled paper, and finally with the bare palm. The rubbing at each stage must bo thorough; and between every two steps a good dusting of the horn should be given to prevent the larger parti cles of the one stage scratching the smoother surface gained in the succeeding stage.