Account books are nowadays almost always made by wholesale firms, but there are still, now and then, considerable orders given to medium and small firms for special work; yet it is just in these small shops that antiquated methods of work are still followed to a certain extent, to deal fully with which would require a volume in itself.

Today, the methods generally followed are based upon the principle that the spring back, reaching a finger's width over the side, must work strongest on the book itself, and that such a one opens best. Upon this principle is based the untanned leather spring back, which, being a patent has become a somewhat expensive style.
It is cheaper to make up the hacks with wrappers, for which machines are also to be had; but, nevertheless, the principle is the same, and both answer the same purpose, although the former is lighter and more durable; it cannot be denied, however, that after long use the cover works loose.

For account books, only the best and strongest paper ruled or printed-is used, always according to sample. Of course, the work of ruling can hardly be considered as coming within the scope of this book.

The paper is folded together in sections of three to five sheets, according to the thickness and quality of the paper. For heavy books a strip of jaconet is folded in the middle of the inner sheet of each section before sewing, and, in any case, this should be done with every first and has three sheets. The end paper makes a section in itself, which, like all others, is taken up in the sewing it has previously been attached to the third section by means of strips of jaconet. In the end paper a colored fly leaf and linen joint are pasted.

The following is a practical way of making the end paper:

1.-Take a strip of linen (not cloth) three fingers wide, and glue on narrowly two sheets of plain paper or paper of another color, and fold in the middle.

2.--0ne sheet of a double sheet of white paper is coated with thin glue, and the hinged led No.1 is pasted to it.

3.-The end section is pasted in behind the first sheet of the first section, the white sheet is pasted upon the second sheet of the ruled paper; around the whole section- a strip of jaconet is sewn, or

3a.-A piece of jaconet 1 cm. wide is so hinged to the white double sheet of this section that half of it remains free; in this fold the second section is sewn.

Better class work intended to serve for years of office use is again being sewn with thread on tapes; the cheaper work is machine wire stitched.

In hand sewing, double bands-a wide, strong linen tape are used, end to end, of course, and with strong thread.
The bands are also stretched upon the sewing frame; for folio, at least six are used, and for quarto not less than four.

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