We have what is called a sand paper wheel, made of pine plank, its edge formed in an O-G.

shape, and sand-paper glued to it.

When this wheel is revolving rapidly, the pieces are passed over it and in this way smoothed very fast.

They are then ready to varnish, and it usually takes about ten days to put on the several coats of varnish, and polish them ready for mitering, which completes the pieces ready for glueing in shape of the case.

The sides of the case are made much cheaper.