The god whom Herodotus calls Jupiter-Belus was Bel-Merodach. Babylon was called “the dwelling-place of Bel” and the “town of Marduk.” The temple of Bel is represented by the ruin of Babil, a mound on the eastern side of the stream. Some writers believe this to be the site of the Tower of Babel. Others, including Sir Henry Rawlinson, have identified the Babel tower with the ruin of Birs Nimroud, the ancient Borsippa, on the western side of the river. Birs Nimroud is one of the most imposing ruins in the country, standing in the midst of a vast plain, with nothing to break the view. Sir H. Rawlinson excavated at the site, and discovered that the tower was built in seven stages, the material being brickwork on an earthen platform. The first stage was an exact square, 272 feet each way, and 26 feet high, the bricks blackened with bitumen. The higher stages were of course successively smaller, but they were not placed in the centre of those on which they rested, but considerably nearer to the south-western end which constituted the back of the building. The bricks of the lowest stage being blackened, those of the second stage were orange-coloured, of the third red, the fourth it is supposed were plated with gold. Seven colours were used, emblematic of the planets, and the building was called the Temple of the Seven Spheres. On the seventh stage there was probably placed the ark or tabernacle, which seems to have been again 15 feet high, and must have nearly covered the top of the seventh story. This temple was sacred to Nebo, the Babylonian Mercury, the inventor of the alphabet, “the writer,” “the prophet,” “the author of the oracle.” Assurbanipal is never weary of telling us, at the end of the documents which his scribes had copied from Babylonian originals, that Nebo and Tasmit had given him broad ears, and endowed him with seeing eyes, so that he had written and bound together and published the store of tablets, a work which none of the kings who had gone before him had undertaken, even the secrets of Nebo! From receptacles at the corners of the stages above described, Sir H. Rawlinson obtained inscribed cylinders, stating that the building was the Temple of the Seven Planets, which had been partially built by a former king of Babylon, and having fallen into decay, was restored and completed by Nebuchadnezzar. It was at Birs Nimroud that Mr Hormuzd Rassam found a leaf of metal with some writing on it, which proved to be a dedication by Nebuchadnezzar to the god Nebo for his restoration to health. If this relates to Nebuchadnezzar’s recovery from his madness, it is an interesting confirmation of the story in the Book of Daniel.