To commence sewing take one side and a gusset and place them evenly together, the right side of the material being inside, and fix them in the clams.  Slip the welt as previously described between the edges, and pass the awl through the lot.  Drive it perfectly straight, as upon this chiefly depends a nice seam when turned.  Draw out the awl, and by following the point, pass up the bottom needle with the left hand.  This should be taken by the thumb and forefinger of the right hand and the thread pulled through half its length, so forming a thread of equal length on each side.  Make another hole with the awl about one-third of an inch from the first.  This gives the length of stitch.  Pass up the bottom needle as before into the right hand, the top needle descending to the bottom immediately after.  Take hold of this with the left hand and pull through the threads simultaneously top and bottom, until the extremity on each side lies on and forms the stitch.  Be careful that in pulling in the latter part each thread closes at the same time, thereby preventing a crooked seam.  Repeat until the seam is finished, then take the other gusset and place in position.  Sew this, then take the other side of bag and sew to the gussets.  You will then have something in the shape of a bag, minus the bottom.  Take this next, and fix each corner to one of the seams previously made, and stitch it carefully round, placing a welt in as before.  At the end of each seam a stitch or two back should be taken or the thread tied over to prevent it opening.

The outside of the bag being inward, it must now be turned previous to stiffening and framing.  The turning is done by placing the bag over the left arm, and with the right hand commence pushing in one of the corners, then the opposite one until that end is reversed.  Then serve the other end in a similar manner, and smooth each seam along.

We now take a piece of stout millboard (an old ledger book cover will do if large enough), or, if purchased with the frame, ask for a two pound board:  this will cost about 4d., and be sufficient for several bags.  Cut it quarter of an inch less than the bottom all round, and see that it fits before gluing it in.  To do this, place one end within the seams at one end of the bag, and by lifting it in the middle press in the other, when the stiffening will lie within the four seams at the bottom.  Having fitted it satisfactorily, take it out again and glue it well with some good hot glue.  This must be neither too thick nor too thin.  The best way to prepare it is to lay some glue in cold water for twelve hours.  It will absorb sufficient water in that time, and can be boiled up without any further preparation.  The quicker it is fixed after the glue is put on the better.  A brush similar to a paint brush will be the best to apply it with, and need not cost more than 6d.  After the gluing, lay it aside for a few hours to allow it to thoroughly set, during which time the making of the handles can be proceeded with.  On some bought bags these are very common, and seldom last more than a few months; the usual plan being to take a piece of rope about the size of a clothes line and roll a piece of brown paper round it, covering it afterward with a piece of basil leather.