Procure two pieces of brown harness leather—­the shoulder of the hide is most suitable—­from a saddler, 11 inches long by 1-1/8 inches wide, round the four ends, and make a compass mark 1/8 of an inch from the edge all round for the stitching.  Take a piece of line as above, and place within the leather, which most likely will have to be damped to make it draw round easier.  Leave 11/2 inches from each end for sewing to the bag, the line also being so much less than the full length of the handles.  Having sewn them, flatten the ends and bend the handles into a semicircular shape, and leave them to dry.

By this time the glue holding the stiffening to the bottom of the bag will be set, so the next move will be to put in the studs or nails.  Take the largest size awl and make five punctures through the bottom, about three-quarters of an inch from each corner and one in the center, as in Fig 8; push the nails through and turn down each of the two claws in an opposite direction, tap them with a hammer to make them lie closer, and also to prevent them from becoming loose.  This done, we next take the frame and remove the key-plate from it.

Fold the sides of the bag well over the frame, so that the stitching will get a good hold of the part that goes inside.  Put a stitch through at each corner to hold it, and see that it sets perfectly true on the frame.  A space is left between the two plates of iron forming the frame, which allows of the bag being sewn through it.  Fix the key-plate by riveting inside.  Sew the bag from one corner of frame to the other corner on each side, leaving the gussets unstitched.  It is now ready for the lining.  Let this be good, as it will greatly add to the durability of the bag if strong.  Coarse linen at 8d. to 10d. per yard is the best material for this purpose.  The sides and bottom may be cut in one piece; the length of this will be twice the depth of one side of carpet (less the part which folds over the frame) and the width of the bottom.  The width of this piece throughout to be a half inch less than the outsides were cut.  The gusset lining will want to be the same width as the gusset, but an inch less in length will do.  The seams of the lining may be stitched with an ordinary household sewing machine if good thread is used.  When made, place the lining inside the bag, see that it is well down at the bottom, turn in the top edge all round to the required size, and fix in as follows:  Take a long carpet needle and a length of thread, pass the needle through the lining at the folded ridge and bring it up again through the same at a distance of an inch or so.  This forms a stitch within the lining; pass the needle through one of the stitches made in sewing in the frame and repeat as before, carefully observing that the lining falls into its proper place as it is being sewn in.  Continue in this way until the two sides are done, leaving only the gussets and gusset lining to be united.  This is done by folding the edges inward and sewing them together, the frame joints moving freely between the gussets and lining.  We have now only the handles to put on and it is complete.  Sew these on with a five cord thread well waxed.  To protect the lock against being unduly strained when filled, a strap and buckle may be put on between the handles and each end of the frame, as in Fig. 3.