1st. All bovine animals have on the skin of the back a _quirl in the hair_, which seems to be a sort of dividing line or point between the hair on the front of the animal and that on the hinder portion. This should be found in the center of the ridge of the animal, that is, equi-distant from the head as from the root of the tail, and should be well defined, but of short fine hair. Frequently it is to be seen on the shoulder; when there, coarse hair is generally the accompaniment, and with that, a thick or tough skin, and no great milking qualities, or if much milk is given, it is not for a long time, nor is the milk of rich quality. The heaviest milkers have this mark, usually on the middle of the back, and the richest, with short fine hair. In short, the nearer the middle of the back, and the smaller the quirl and the finer the hair, the most generally will the cow be the better milker and of the richest quality. This mark Mr. Blight and myself have been testing for a long time, and we feel now that we can recommend it as a very good additional point to judge from. 2d. The tail should be long and squarely placed on the animal at the root, and of thin fine quality, with a good curly or corkscrew switch, and the bone of the tail should extend fully down to the knee and as much below it as possible. The horns should be small, waxy, and crumpled inwards and downwards a little. If they are long, they should be thin and sometimes rather flat. 3d. Bulls; the same remarks apply to these. Their hind legs should resemble, as much as possible, those of the cow, with great length between the hoof and the first joint; this indicates their aptitude to beget heifer calves and good milkers. 4th. On raising calves, proper nourishment should be given; if stinted, the inferior parts develop to the injury of the better; the head and horns will be out of proportion to the rest of the body. The Breeding and Value of well-selected Butter Cows. We have frequently endeavored to show that one of the most important advantages of Guenon’s system is, that it enables every owner of cows to tell the good from the bad cows, and that by weeding out the poor ones, and raising the tone of his herd, he will increase his profits, and if every farmer in the State will do the same, the increased value of all herds, and the increased results in profits, would amount to many millions yearly. Pertinent to this subject, Mr. J. H. Walker, of Worcester, Massachusetts, the owner of a very choice herd of Jerseys, embracing members of the Alphea, Victor, and Pansy families, has prepared an article on the BREEDING AND VALUE OF BUTTER COWS, which proves, by tables showing the net results of good and bad cows, the theory that good cows will pay better than poor ones as an investment. We digest his remarks as follows: In New England, a pound of butter can be made for less money than a pound and a half of beef, taking the animals at birth or beginning with animals two years old.