"The Hindus in this province will not kill the Gabay (or Gayal) which they hold in equal veneration with the cow. But the As'l Gayal, or Seloi, they hunt and kill, as they do the wild Buffalo. The animal here alluded to is another species of Gayal found wild in the hills of Chatgaon. He has never been domesticated, and is in appearance and disposition very different from the common Gayal which has just been described. The natives call him the As'l Gayal, in contra-distinction to the Gabay. The Cucis distinguish him by the name of Seloi; and the Mugs and Burmas by that of P'hanj, and they consider him, next to the tiger, the most dangerous and fiercest animal of their forests." Mr. Elliot, in writing from Tipura, says,--"I have some Gayals at Munnamutty, and from their mode of feeding I presume that they keep on the skirts of the vallies, to enable them to feed on the sides of the mountain, where they can browse; they will not touch grass, if they can find shrubs. "While kept at Camerlah, which is situated in a level country, they used to resort to the banks, and eat on the sides; frequently betaking themselves to the water, to avoid the heat of the sun. However, they became sickly and emaciated, and their eyes suffered much; but, on being sent to the hills, they soon recovered, and are now (1808) in a healthy condition. They seem fond of the shade, and are observed in the hot weather to take the turn of the hills, so as to be always sheltered from the sun. They do not wallow in mud, like Buffaloes, but delight in water, and stand in it during the greatest heat of the day, with the front of their heads above the surface. "Each Cow yields from two and a half to about four sers [from five to eight pounds] of milk, which is rich, sweet, and almost as thick as cream; it is of a high flavour, and makes excellent butter." We learn from Mr. Dick that the Gayal is called Gaujangali in the Persian language, Gavaya in Sanscrit, and Mat'hana by the mountaineers; but others name the animal Gobay-goru. The tame Gayals, however long they may have been domesticated, do not at all differ from the wild ones, unless in temper, for the wild ones are fierce and untractable. The colour of both is the same, namely, that of the Antelope, but some are white and others black, none are spotted or piebald. They graze and range like other cattle, and eat rice, mustard, chiches, and any cultivated produce, as also chaff and chopped straw. According to this gentleman the Gayal lives to the age of twenty or twenty-five years, and reaches its full growth at five years. The female is generally higher than the male. She receives the bull in her fifth year, and bears after ten months.