The whale being dead, all the canoes join their efforts to tow the carcase towards the shore; where, upon some sandy part, a division is made of the spoil; each of the crews cutting away with hatchets and cutlasses, as much of the blubber as they can expend. The residue is sold, or exchanged for other articles of consumption, dress, &c. to the inhabitants of the neighbouring towns: the whale-bone is reserved for sale to European traders; the ribs serve for the couples of houses, or rather cabins; and the joints of the vertebræ, after being neatly trimmed at the sides, and at one end, make very comfortable stools; of which, however, the strong, rank scent, retained for many months, would prove highly offensive to any but persons who consider the blubber, after the oil has been fried, and pressed out, to be a delicate morceau! The operation of cutting away the adipose parts; which come off in immense lumps, of from eight inches to a foot, or fifteen inches in depth, is rather laborious; it is likewise attended with the danger of attacks from an immense number of sharks, that instinctively follow the carcase; and, so soon as it is hewn open, seize whatever falls from it with the most ferocious avidity. Hence, the fishermen are obliged to be extremely careful not to expose their limbs, by allowing them to dangle in the water: such of the crews as fall overboard, are usually snapped up by their greedy competitors; which, it is said, are known in these parts to grow to the enormous length of thirty feet! It has often occurred to me, that, in lieu of casting loose the remains of whales, after cutting away the blubber, as our fishermen usually do, an immense quantity of ammonia might be extracted, were the skeletons to be towed to the shore, and there to be applied to that purpose. Fuel is rarely wanting, and there being invariably sufficient crews on board our whale-ships, which cannot be always employed, it should seem that much advantage might thus arise, with little or no expence: the price of ammonia is very high, but if it could be lowered, immense quantities would be consumed. It is to be remarked, that this valuable alkali has not hitherto been put under that course of experiments to which it certainly would be subjected, did the price not stand in the way of its use on a large scale: the following qualities, as stated in the invaluable Dispensary given to the public by Dr. Andrew Duncan, may plead in apology for my digressing so far on a subject, not apparently connected with my prospectus; but which, considered philosophically, is, by no means, irrelevant thereto.