A comet, whose mean distance is considerable, is supposed by the theory to be composed of elements less dense, and, during its long sojourn at its aphelion, it may be also supposed that it there receives continual accessions to its volume from the diffused siftings of the system, and from the scattered debris of other comets. On approaching the perihelion, the rapidity of the change in the density of the ether in a given time, depends on the eccentricity of the orbit, and so does the change of temperature; so that, from both causes, both the length of the tail and the brilliancy of the comet measurably depends on the magnitude of the period and of the eccentricity. If the nuclei of comets be gaseous as we suppose, and that the smallest stars are visible through them, it is an outrage on common sense, to refer that light, which renders a comet visible at noon-day, within six minutes of space of the sun itself, to the reflected light of the sun. When a small star has been seen through the nucleus of a comet, without any perceptible diminution of light, it indicates perfect transparency; but there can be no reflection from a perfectly transparent body, and therefore, a comet does not shine by reflected light. It is true that Arago discovered traces of polarized light in the comet of 1819, and also in more recent comets, but they are mere traces, and Arago himself admits, that they do not permit "the conclusion decidedly that these stars shine only with a borrowed light." But it still does not follow that a comet (even if independent of reflected light) is in an incandescent state. The auroral light is not polarized, nor any other electric light, neither is it owing to a state of incandescence, yet it is luminous. The intense light of a comet at perihelion is analogous to the charcoal points of a galvanic battery, caused by a rapid current of ether from the nucleus, and assisted by the radial stream of the vortex. This will account for the phenomenon in all its shades of intensity, as well as for the absence of any perceptible phase. It will also account for the non-combustion of such comets as those of the years 1680 and 1843. We shall also be at no loss to understand, why there is no refraction when a ray of light from a star passes through the nebulosity of a comet; and if, as we may reasonably suppose, the gaseous matter composing the nucleus be very attenuated, instruments are yet too imperfect to determine whether these also have any refracting power. On this point, however, it is safest to suspend our judgment, as there may be comets not belonging to our system, with even liquid or solid nuclei, or of matter widely different to those elements composing the members of the solar system.