Sole leather

Definition and stakes

The Boot and Shoe Manufacturers' Assistant and Guide

“ The skins of horses, cows, bulls, and buffaloes, are used for thick sole leather. For upper, thin, and the various fancy leathers, the skins of small animals, dogs, sheep, goats, seals, &c.
The quality of the leather depends upon several circumstances; the nature of the skin, its condition in curing, upon the method of tanning, also the nature of the food upon which the animal fed, and its healthiness. Hides from cattle slaughtered in cold weather are said to produce five per cent. more leather than when taken in the warm months. Dry hides produce more leather than salted hides.
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Source: Gutenberg

William H. Dooley,  A Manual of Shoemaking and Leather and Rubber Products

“ The Spaniards were, for a great many centuries, the best leather makers. The term is applied to a grain leather from the best and strongest part of a horsehide.
Counter. The stiffening in the back part of a shoe, often called stiffening, to support the outer leather and prevent the shoe from “running over” at the heel. It is made either of sole leather, shaved thin [187] on the edge and shaped by machinery, as in the best shoes, or composition or paper, in cheap shoes. Metal is occasionally used on the outside of the shoes in heavy goods for miners and furnacemen.
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Source: Gutenberg

K. J. Adcock,  Leather: From the Raw Material to the Finished Product

“ The methods of tanning just described relate chiefly to sole leather, but there is an enormous production of leather known as dressing hides, which are tanned, dried in the rough state, and sent to curriers or leather dressers for finishing. These hides are used for numerous purposes, including bags, portmanteaus, harness, saddlery, straps, belting, and boot uppers. The tannage of dressing hides differs slightly from that of sole leather; the liquors must be mellower and contain less insoluble matter, in order to obtain the necessary pliability, and a good, clear colour on the grain. ”
Source: Gutenberg

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