The author compared hemlock and oak russet harness leather from two respected tanneries for the purpose of making artillery harness. Manufacturing operations and characteristics relating to the two tannages are described in parallel columns headed hemlock and oak. Hemlock tanned leather was said by one informant to withstand storage longer if not stuffed with oil or grease. The author concluded that hemlock leather got a bad reputation by being often poorly tanned then treated to resemble oak. He reported that a black finish makes harness leather easier to care for.