It is well known, that in the manufacture or preparation of most articles in the arts, the main cost lies in the judicious application of skilled labour. The value of the raw material is usually of comparative small amount. A pound's worth of iron makes six hundred pounds' worth of penknives; and cotton, which in the state of gingham may be bought at 3d. per yard, is sold for the same weight as gold in threads for Brussels lace.

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