Such the changes from sharp to flat, and from lene to aspirate. The second order of changes is remarkable, _viz._ from the mutes to their corresponding liquids, and, in the case of series _k_, to _ng_. This, in Welsh, is as follows:-- _Sharp._ _Flat._ _p_ to [19]_m=h_. _b_ to _m_. _t_ to [19]_n=h_. _d_ to _n_. _k_ to _ng=h_. _g_ to _ng_. _e.g._, _nheyrnas_ for _teyrnas_, _ngherdh_ for _cerdh_, _nuw_ for _duw_, &c. {82} In Irish the combinations _m_ + _h_, _n_ + _h_, _ng_ + _h_ are wanting: _t_, however, under certain conditions, becomes _h_, as _mo high_ (_tigh_)=_my house_. With the unaspirated liquids the change, however, coincides with that of the Welsh--_ar maile_ (spelt _mbaile_)=_our town_; _ar nia_ (spelt _ndia_)=_our God_; _ar ngearran_=_our complaint_. These words come respectively from _baile_, _dia_, _gearran_. To show that this change takes place in Irish and Welsh under similar circumstances is more than can be expected; since _dh_ being wanting in Irish, leaves _d_ to be changed into _n_. _Inflections formed by changes in the middle of words_. _Plurals from Singulars_. _Welsh._ _Irish._ _Singular._ _Plural._ _Singular._ _Plural._ Aber = _a conflux_; ebyr. Ball = _a spot_; baill. Bardh = _a bard_; beirdh. Cnoc = _a hill_; cnoic. Br[`a]n = _a crow_; brain. Poll = _a pit_; poil. Fon = _a staff_; fyn Fonn = _a tune_; foinn. Maen = _a stone_; mein. Crann = _a tree_; crainn. G[^u]r = _a man_; g[^u]yr. Fear = _a man_; fir. &c. &c. _Inflections formed by addition._ _Plural forms._--When not expressed by a change of vowel, _-d_ (or an allied sound) both in Welsh and Irish has a plural power; as _merc_, _merced_; _hydh_, _hydhodh_; _teyrn_, _teyrnedh_=_girls_, _stags_, _kings_; Welsh:--_gealac_, _gealacad_; _sgolog_, _sgolagad_; _uiseog_, _uiseogad_=_moons_, _farmers_, _larks_; Irish. In each language there are plural forms in _-d_. Also in _-n_, as _dyn_=_a person_, _dynion_=_persons_. In Irish there is the form _cu_=_a greyhound_; Plural _cuin_. It may be doubted, however, whether _-n_ is not ejected in the singular rather than added in the plural. Also in _-au_, Welsh (as _p['e]n-au_=_heads_), and in _-a_, Irish (as _cos-a_=_feet_). In each language there is, in respect to both case and {83} gender, an equal paucity of inflections. The Irish, however, preserves the Indo-European dative plural in _b_; as _cos-aiv_=ped-_ibus_. The ordinals in Welsh are expressed by _-ved_; as _saith_=_seven_, _seithved_=_seventh_. The ordinals in Irish are expressed by _-vad_, as _seact_=_seven_, _seact-vad_=_seventh_ (spelt _seachmhadh_).