unaware of his popularity as he had been of the reverse; and I am sure he was startled one day when he found his advice so highly esteemed as to make some counsel which he had given in jest to be taken in sober, serious earnest. It was on this subject: An old lady had an Alderney cow, which she looked upon as a daughter. You could not pay the short quarter of an hour call without being told of the wonderful milk or wonderful intelligence of this animal. The whole town knew and kindly regarded Miss Betsy Barker's Alderney; therefore great was the sympathy and regret when, in an unguarded moment, the poor cow tumbled into a lime-pit. She moaned so loudly that she was soon heard and rescued; but meanwhile the poor beast had lost most of her hair and came out looking naked, cold, and miserable, in a bare skin. Everybody pitied the animal, though a few could not restrain their smiles at her droll appearance. Miss Betsy Barker absolutely cried with sorrow and dismay; and it was said she thought of trying a bath of oil. This remedy, perhaps, was recommended by some one of the number whose advice she asked; but the proposal, if ever it was made, was knocked on the head by Captain Brown's decided "Get her a flannel waistcoat and flannel drawers, ma'am, if you wish to keep her alive. But my advice is, kill the poor creature at once." Miss Betsy Barker dried her eyes, and thanked the captain heartily. She set to work, and by and by all the town turned out to see the Alderney meekly going to her pasture, clad in dark grey flannel. I have watched her myself many a time. Do you ever see cows dressed in grey flannel in London?