As Comets visit our system in all directions, why might not that in question have its motion from North to South, and dragging the sea after it, determine the mountains to those points of the compass? Whence come the shells and fish bones we meet with on the tops of the highest mountains? We have not discovered any power in nature disposed to work such quantities of them thro’ the bowels of the Earth; and indeed imagination has not yet been so wild as to carry them thither: they are not a fortuitous assemblage of atoms assuming such forms; not _lusus naturæ_, but _bona fide_, shells and fish bones, such as we meet with on the sea shore! We find them also deep buried in the bowels of the ground, far from the sea; we find them in rocks, and often converted into stone: nay, may not the fat of fish, joined with vegetable substances, form the bitumen of coal? We have experiments that warrant such a suggestion. Now if ever the Sea was dragged over the surface of the Earth by the attraction of a Comet, these effects must naturally follow. In digging into the bowels of the Earth, we have still stronger evidence that the flood was occasioned by the near approach of a Comet. It is well ascertained, that the united attraction of every atom of the Earth forms that Earth into a dense ball, and not any particular attraction in its centre.—All matter being therefore affected by this power in proportion to its density, one might conclude that the heaviest bodies would lie deepest, and the lightest near the surface, but this is by no means the case: Coal is lighter than stone; various minerals lie upon light earths, &c. evidently proving, that the general order of nature has at some time been disturbed, and the manner in which matter obeys the laws of gravity disarranged. Hence the philosophic miner finds strata of various density in digging downwards; and in pursuing his vein of ore, finds these strata broken and divided; nay, if he loses the vein, he can easily tell where to find it again, by the manner in which it broke off. In this he never is mistaken: He sees, as it were, through many fathoms of Earth! evidently suggesting, that some revolution on the Earth has broken up its naturally arranged strata, and introduced this “regular confusion.” The various strata of the Earth seldom lie on one another horizontally: they generally dip; and near the shore commonly incline towards the sea. On the South coast of England, the rocks incline Southerly; on the opposite coast of France they incline to the North. Is it not probable, that at the Deluge, the horizontal stratum was broken between these countries: and the ends falling lowest at the breach, formed the channel, into which the sea flowed, when it lost the influence of the Comet, and again obeyed the power of gravity? Countries separated by narrow channels, universally have their shores inclining towards the sea; shewing that the general geography was at that time altered.