The skin, as far as it is covered with wool, is taken off, leaving that on the legs and head, which are covered with hair, the legs being disjointed by the knee. The entrails are removed by an incision along the belly, after the carcass has been hung up by the tendons of the boughs. The net is carefully separated from the viscera, and rolled up by itself; but the kidney fat is not then extracted. The intestines are placed on the inner side of the skin until divided into the _pluck_, containing the heart, lungs, and liver; the bag, containing the stomach; and the _puddings_, consisting of the viscera, or guts. The latter are usually thrown away; though the Scotch, however, clean them and work them up into their favorite _haggis_. The skin is hung over a rope or pole under cover, with the skin-side uppermost, to dry in an airy place. The carcass should hang twenty-four hours in a clean, cool, airy, dry apartment before it is cut down. It should be cool and dry; for, if warm, the meat will not become firm; and, if damp, a clamminess will cover it, and it will never feel dry, and present a fresh, clean appearance. The carcass is divided in two, by being sawed right down the back-bone. The kidney-fat is then taken out, being only attached to the peritoneum by the cellular membrane, and the kidney is extracted from the _suet_, the name given to sheep-tallow in an independent state. CUTTING UP. Of the two modes of cutting up a carcass of mutton, the English and the Scotch--of the former, the practice in London being taken as the standard, and of the latter, that of Edinburgh, since more care is exercised in this respect in these two cities--the English is, perhaps, preferable; although the Scotch accomplish the task in a cleanly and workmanlike manner.