To the critical botanist the study of the different kinds of Elm is one of the most perplexing subjects he has to cope with, the fact being, that if the seed of any one form be cultivated, the results will seldom or never be uniform, for not only may several well-known varieties be produced from the seed of a single tree, but even new forms may thus be obtained. On this account have arisen the great discrepancies one meets with in authors as regards nomenclature; some making many species of the Elms commonly met with in Great Britain, while others reduce them to two; viz.— _Ulmus campestris_—Small-leaved, Common Upright or English Elm. _Ulmus montana_—Large-leaved, Spreading Scotch or Wych Elm. But though these are the names used by most authors to distinguish these two well-recognized forms, yet they have been reversed in Dr. Arnott’s edition of Hooker’s “Flora,” thus:— _Ulmus suberosa_ (Ehrh.)—Common or English Elm. _Ulmus campestris_ (L.)—Broad-leaved or Wych Hazel. Now it is not our object to enter into a discussion on the much-vexed question of species, and therefore, without even determining whether the English and Scotch Elms be absolutely distinct, we shall yet describe as two well-established forms of forest trees, and endeavour to put them in their proper position among profitable and ornamental timber trees, to which end we would distinguish them as follows:— 1. ULMUS CAMPESTRIS. 2. ULMUS MONTANA. (_English Elm._) (_Scotch Elm._) Leaves small, doubly-notched at Leaves larger, divided into the margin, with an alternation segments at the margin, which of larger and smaller teeth segments are notched with fine (alternately serrate). serrated teeth. Fruit small and flat, with a deep Fruit large and flat, with a slight notch at the apex; bunches notch at the apex; bunches large somewhat small and inconspicuous. and having the general appearance of bunches of hops. Branches more or less spreading, Branches more or less upright, inclining to be rough or even corky smooth, and even. Twigs sometimes (_suberose_). Twigs more or less clothed with a short down. hairy. Bole more or less towering upwards, Bole shorter, branching at a its divisions having the same moderate elevation into large tendency. Arms more like those of spreading arms, more like those of the beech. the oak. Roots throwing up suckers often at Roots not stoloniferous. a great distance from the tree.