one entering at the other end with a cart may hear him, and keep out of his

way.

I daresay you know what beef is; it is the flesh of the cow; and veal?— who has not seen those joints of very white meat, the fat of which looks like flakes of snow lightly piled up? When you next pass a butcher's shop, look out for some of these joints. This meat is the flesh of the calf. The months of March, April, and May are the best months for seeing veal in the shops.

You will remember that the cow's skin is used for men's strong boots; calf's skin also is made into boots, but chiefly for women and children.

I have in my bookcase some books, whose covers, or bindings as we call them, are as smooth as glass. I have some others, the bindings of which are of a whitish colour, and quite rough. Now both these bindings are calf's skin, but the skin for the rough binding is not prepared in the same way as that for the smooth binding.

I was looking in a cupboard the

other day, and I found a sheet of something very thick, covered with writing. It was quite yellow, from having been there many, many years, and I am sure that I could not have torn it if I had tried.

This was calf's skin too; it is called "vellum," and if I wished to write something which might be read by people who may live a thousand years hence, I would write it on "vellum."

You have seen a horse in the field with the cows. He was eating grass as well as they; he likes it, but it would not do for his only food, because it would not give him all the strength he needs to do the work which his master wants him to do.

The large grey horse, which we met on the road drawing an empty cart, was going a long way to fetch some coal. The man knows that the load of coal will be very heavy indeed, so he makes his horse walk along very slowly, that he may not be tired before he comes back with the full cart.

A horse and a cow are not very much alike, though each has four legs, a long tail, and a body covered with hair. The horse's hair is much softer and longer and finer than the cow's hair.

The horse has very long hair down the back of his neck; this is called his mane. You do not find long flowing hair like this on the cow's neck; nor do you find that the hair on their tails is alike.

In the horse it is long from the root, -that is, the part nearest the body;while the cow's tail looks nearly bare to the point, where you will find a few long hairs.

The hoofs of the cow are are called "cloven" hoofs. hoofs are not divided.

divided, and The horse's

I told you that the horse does not always eat grass. What does he eat? Oats, beans, and hay.

The oats grow in the fields on long stalks, and each separate little oat hangs from the stem, and trembles with every little breeze. They are not like the wheat and barley, which grow in ears. Beans grow in a long green case, which is called a pod. Hay is grass cut down and dried and put away in ricks.

Horses are not all of the same size, or strength, or colour. Some of them are very large and fine and strong, and can draw very heavy loads.

I often stop to admire a strong, handsome horse. He looks mighty enough to overcome the man who is leading him; and so he is, but he does not know his own strength.

Other horses are fit only to draw carriages or to carry persons on their backs. Some horses are black, some dark brown, some light brown; others are grey; others are white, and a few are white covered with large dark spots. These last are called piebald

They all want a great deal of care and attention. The horse does not know that the trouble man takes to keep him clean, to feed him well, to make him happy in his stable, and to prevent his being too much worked, is taken in order to render him a more useful servant. So he is very grateful for all this trouble, and does all he ean to serve his master well in return for it.

You cannot eat grass like the horse; but you do eat something which the