_Dull Finish and Flat Varnish._--For many purposes good finishing requires but one under coat rubbed down and covered with a finish coat; and this finish coat is often not allowed to retain its natural lustre. For furniture a dull finish is much to be preferred. It is more durable, it harmonizes better with its surroundings, and it is more in keeping with the idea of simplicity and usefulness. In working for a dull finish it is not so essential to secure depth and evenness of surface as it is when a high lustre is required, and therefore fewer coats are necessary. In fact, a dull finish may be given to furniture without any varnish at all. Two or three coats of shellac, each well rubbed down, give a very satisfactory result. Wax finish, to be described later, gives beautiful effects. There are varnishes known as flat varnishes which give a dull finish without rubbing. They are made by dissolving beeswax in turpentine in the proportion of two ounces of the solid to a pint of the liquid, using moderate heat and mixing the wax solution while warm with four times the quantity of warm varnish. What is known as the old Dutch finish is obtained by using over the proper stain one coat of wax varnish. But there is no kind of dull finish so durable as that given by several coats of high-grade varnish, each well rubbed down.
_How to Prepare and Apply Finishing Wax._--The simplest and at the same time one of the most attractive methods of finishing woodwork is rubbing it with finishing wax. This is one of the old processes which has of late years been revived by the arts and crafts societies and is becoming deservedly popular. Finishing wax may be purchased ready for use or it may be made by dissolving yellow beeswax in turpentine in the proportion of two parts wax and one of turpentine. To do this the wax should be cut into small pieces or shavings, placed in a dish, and covered with the liquid. The solution may be hastened by heating in a water bath; but, if a gas flame be used for heating the water, care should be exercised to extinguish the flame before bringing the turpentine near, on account of the inflammable character of turpentine vapor. This mixture, which is too thick to spread with a brush, may be applied either hot or cold by means of a piece of soft cloth. Soft cloths, like clean cheese cloth, should be used also in rubbing. The rubbing should be continued for a considerable time, but it is by no means so tedious a process as the rubbing down of the several coats of varnish. Less rubbing is required if the wax is applied hot. One of the greatest advantages of the wax finish is that it may be quickly applied and immediately rubbed down, after which the furniture is ready for use. Filling and finishing are accomplished together. It is also easy to apply a fresh coat of wax at any time. In fact, it is desirable to re-finish new pieces of furniture in this way several times during the first few months of their use, and after that about once a year.