Mr. Culley, in speaking of the relative value of long and short horns, says, "The long-horns excel in the thickness and firm texture of the hide, in the length and closeness of the hair, in their beef being finer grained and more mixed and marbled than that of the short-horns, in weighing more in proportion to their size, and in giving richer milk; but they are inferior to the short-horns in giving a less quantity of milk, in weighing less upon the whole, in affording less fat when killed, in being generally slower feeders, in being coarser made, and more leathery or bullish in the under side of the neck. In a few words, the long-horns excel in hide, hair, and quality of beef; the short-horns in the quantity of beef, fat, and milk. Each breed has long had, and probably may have, their particular advocates; but if I may hazard a conjecture, is it not probable that both kinds may have their particular advantages in different situations? Why not the thick, firm hides, and long, closer set hair, of the one kind be a protection and security against tempestuous winds and heavy fogs and rains, while a regular season and mild climate are more suitable to the constitutions of the short-horns? But it has hitherto been the misfortune of the short-horned breeders to seek the largest and biggest boned ones for the best, without considering that those are the best that bring the most money for a given quantity of food. However, the ideas of our short-horned breeders being now more enlarged, and their minds more open to conviction, we may hope in a few years to see great improvements made in that breed of cattle. "I would recommend to breeders of cattle to find out which breed is the most profitable, and which are best adapted to the different situations, and endeavor to improve that breed to the utmost, rather than try to unite the particular qualities of two or more distinct breeds by crossing, which is a precarious practice, for we generally find the produce inherit the coarseness of both breeds, and rarely attain the good properties which the pure distinct breeds individually possess.