The embryology of the hairs is known in all its details, but there are two different views as to their phylogeny. On the older view the hairs of the mammals are equivalent or homologous to the feathers of the bird or the horny scales of the reptile. As we deduce all three classes of Amniotes from a common stem-group, we must assume that these Permian stem-reptiles had a complete scaly coat, inherited from their Carboniferous ancestors, the mailed amphibia (Stegocephala); the bony scales of their corium were covered with horny scales. In passing from aquatic to terrestrial life the horny scales were further developed, and the bony scales degenerated in most of the reptiles. As regards the bird's feathers, it is certain that they are modifications of the horny scales of their reptilian ancestors. But it is otherwise with the hairs of the mammals. In their case the hypothesis has lately been advanced on the strength of very extensive research, especially by Friedrich Maurer, that they have been evolved from the cutaneous sense-organs of amphibian ancestors by modification of functions; the epidermic structure is very similar in both in its embryonic rudiments. This modern view, which had the support of the greatest expert on the vertebrates, Carl Gegenbaur, can be harmonised with the older theory to an extent, in the sense that both formations, scales and hairs, were very closely connected originally. Probably the conical budding of the skin-sense layer grew up UNDER THE PROTECTION OF THE HORNY SCALE, and became an organ of touch subsequently by the cornification of the hairs; many hairs are still sensory organs (tactile hairs on the muzzle and cheeks of many mammals: pubic hairs). This middle position of the genetic connection of scales and hairs was advanced in my Systematic Phylogeny of the Vertebrates (page 433). It is confirmed by the similar arrangement of the two cutaneous formations. As Maurer pointed out, the hairs, as well as the cutaneous sense-organs and the scales, are at first arranged in regular longitudinal series, and they afterwards break into alternate groups. In the embryo of a bear two inches long, which I owe to the kindness of Herr von Schmertzing (of Arva Varallia, Hungary), the back is covered with sixteen to twenty alternating longitudinal rows of scaly protuberances (Figure 2.289). They are at the same time arranged in regular transverse rows, which converge at an acute angle from both sides towards the middle of the back. The tip of the scale-like wart is turned inwards. Between these larger hard scales (or groups of hairs) we find numbers of rudimentary smaller hairs.