The classification of Somerset Perp. towers has often been attempted, perhaps most successfully by Dr F.J. Allen, with whom the late R.P. Brereton was in general agreement. By these careful observers they are grouped according to the number and character of the windows inserted in each stage. Adopting their principle of classification, though arranging the order of the classes rather differently, we should separate the best towers (viz. those that have _two_ or more windows _side by side_ on the W. front) into two main divisions, according as (I.) perpendicular, (II.) horizontal lines predominate. The first division (I.) has the windows of the belfry stage (_three_ or _two_ in number) prolonged as panels into the stage below. The group is a small one, but includes, perhaps, the finest towers in the county (Batcombe, Evercreech, Wrington, St Cuthbert's, Wells). The second division (II.) has the stages clearly marked off by string-courses or horizontal tracery, and may be subdivided into subordinate classes according as there are (i.) _three_ windows in _two_ tiers, the belfry and the stage below (Mells, Leigh-on-Mendip, Ilminster); (ii.) _three_ windows in _one_ tier (belfry) only (Bruton, Shepton, Cranmore, Winscombe, Banwell, Weston Zoyland, etc.); (iii.) _two_ windows in _three_ tiers, the belfry and two stages below (St Mary's, Taunton); (iv.) _two_ in _two_ tiers, the belfry and one stage below (Chewton Mendip, St John's, Glastonbury); (v.) _two_ in _one_ tier (belfry) only (St James', Taunton, Bishop's Lydeard, N. Petherton, Staple Fitzpaine, Huish Episcopi, Kingsbury Episcopi, Ile Abbots, etc.). A few towers have only one window in the belfry stage, but two in the stage below (Hemington, Buckland Denham). Among the towers with a single window in the belfry should also be noticed a few where the window is long enough, or placed low enough, to break the string-course that divides the topmost stage from the one beneath (Hinton St George, Norton-sub-Hamdon, Shepton Beauchamp, Curry Rivel).