Once you flesh a raccoon the most important thing is to degrease the hide. If you don't get all the grease out of the hide before the tanning process it can cause problems later.
After you wash the hide with a soap like Dawn Dish soap then drain the hide for a bit and scrape it to open up the pores in the leather. Wash the hide a second time with the Dawn. It should be ready to go now.
The hide needs to be fully degreased before the tanning process. Raccoons, Bear, and Beaver all have similar issues when it comes to degreasing.
Good Luck