411 REFERENCE · Wikibooks
A Guide to Inkscape/Layers
Reference material by Wikibooks contributors. This retains its source identity and is not 411 news reporting.
Inkscape lets you draw in multiple layers. By default, you start with Layer 1 and more layers can be added by choosing Object → Add Layer. It is also possible to reorder these layers by raising up or layering down a particular layer even after creating them. Visibility of current layer can be set by Layer → Show/hide Current Layer. Layers can be renamed.
More detailed examples of layer management
Object Properties Text