This section is from the book "School Needlework. A Course of Study in Sewing designed for use in Schools", by Olive C. Hapgood. Also available from Amazon: School Needlework: A Course Of Study In Sewing Designed For Use In Schools.
Double gathering is done by making two rows of gathering, with the stitches of the second row directly under those of the first.
No. 8 needle, No. 40 thread, and two pieces of cotton cloth, each half-a-yard long and seven inches wide, hemmed at the sides and lower edge.

Fig. 31. - Showing double gathering on single material.
 
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