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. ”
