This section is from the book "Things To Make In Your Home Workshop", by Arthur Wakeling. Also available from Amazon: Things to Make in Your Home Workshop.
To make a wood miter box, proceed as shown in Fig. 19. Plane and face mark one side and edge of the 1¼-in. (or thicker) bottom piece; then gage the width as at A. Square the edges as at B.
Plane the ¾ in. thick sidepieces, preferably of hardwood, as at C. Gage for width. Assemble as at D with eightpenny box nails, or use screws.
Knife mark 45-degree lines with carpenter's square as shown at E. Mark lines down the sides, inside and out, from the extremities of the angular lines as shown at F.
Saw both edges at once, as shown at G, with the saw that is to be used with the box. An additional square cut at one end is an aid in cutting off squarely stock of small dimensions.
 
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