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Fourthly, and lastly, of the work which is made up and completed,

but which is still in the hands of the merchant and manufacturer,

and not yet disposed of or distributed to the proper consumers;

such as the finished work which we frequently find ready made in

the shops of the smith, the cabinet-maker, the goldsmith, the

jeweller, the china-merchant, etc. The circulating capital

consists, in this manner, of the provisions, materials, and

finished work of all kinds that are in the hands of their

respective dealers, and of the money that is necessary for

circulating and distributing them to those who are finally to use

or to consume them.

Of these four parts, three-provisions, materials, and finished

work, are either annually or in a longer or shorter period,

regularly withdrawn from it, and placed either in the fixed

capital, or in the stock reserved for immediate consumption.