318 LAND AND LABOR. 



finished product. Some of these industries have their 

 separate and distinct headings and columns in the 

 Massachusetts and other reports, and show large val- 

 uations, equally fallacious ; because they, as reported, 

 include industries that have been developed under 

 other classifications, and in other places ; as does tho 

 manufacture of boots and shoes, as there reported, in- 

 clude the industries of cattle and sheep raising, butch- 

 ering, curing of hides, tanning and currying, making 

 of cloth, thread, pegs, paper, buttons, etc., with trans- 

 portation by sea and land, handling and storage ; 

 whilst, in reality, not one of these employments is 

 any portion of the art of making boots and shoes, or 

 enters into the manipulations of the boot and shoe 

 manufacturers, any more than do the growing of the 

 wheat, or manufacture of the flour, that comes from 

 the West, become a part of the industries of Massa- 

 chusetts, because it is handled, or resacked, or re- 

 packed, and shipped to Europe from the port of 

 Boston. 



When the leather, and other manufactured or pre- 

 pared articles that enter into the make up of boots 

 and shoes, are placed in the hands of the manufac- 

 turers, then that industry commences, and not before ; 

 and is continued until the finished product goes into 

 the hands of the wholesale or retail trader. It is be- 

 tween these two points that the operations and indus- 

 try of making boots and shoes are confined ; whatever 

 is there done, and nothing more, is the real product 

 of that industry. 



In the making of boots and shoes in that State, for 

 the year ending May, 1875, there were employed 48,090 



