E. Cobham Brewer 18101897. Dictionary of Phrase and Fable. 1898.
Nothing like leather My interest is the best nostrum. A town, in danger of a siege, called together a council of the chief inhabitants to know what defence they recommended. A mason suggested a strong wall, a shipbuilder advised wooden walls, and when others had spoken, a currier arose and said, Theres nothing like leather.
In Botallack, Cornwall, a standing toast is Tin and Pilchards, the staples of the town.
Another version is, Nothing like leather to administer a thrashing