Christmas Day seemed strange enough. The orthodox fare--turkey and plum-pudding--were on the table, but ice would have been an agreeable addition. The toasts drunk were "The Queen," "The Captain," and "Absent Friends." The next day, as we had then been a month at sea, the sailors "buried the dead horse." As they receive a month's wages in advance, they do not begin to earn anything until they have been a month at sea. During this period they are said to be "working off the dead horse." A barrel covered with matting formed the body, and appendages for the requisite number of legs and the tail were put on. The animal was then dragged round the deck to the accompaniment of a melancholy song--the refrain of which is "poor old horse." The horse is next put up for sale, and on the present occasion was knocked down to one of the saloon passengers for 16s. The money was not really paid, but a collection was made which came to more than the sum bid. Next, amid the lamentations of the sailors and the glare of blue lights, the animal was hoisted up to the main-yard with a sailor on its back, who, dexterously disengaging himself, let the beast fall with a dull thud into the water. The sea was so calm that some apprehension was expressed lest the carcass should be seen the next morning not far to leeward, but this anti-climax was averted. We have all read of the coming on board of Neptune at the time of crossing the line, but on our voyage no notice was taken of it, the reason being, as was supposed, that the sailors were dissatisfied with the result of the sale of the dead horse. Well, though it might have been amusing, it was doubtless more their loss than ours, because when the thing is analysed, all sailors' doings fundamentally resolve themselves into an appeal for subscriptions from good-natured passengers. About 15th January we crossed the sun, which for a short time was vertical at noon. Peter Schlemihl could then have walked about without detection, for no one had a shadow.