According to Sir Clements B. Markham,(31) the original inhabitants of the Peruvian coast fished in boats made of inflated sealskins. It is well known that the coast-tribes of Mexico and Central America employed boats of various kinds and some of great size. The Mexican tradition relates that the culture hero Quetzalcoatl departed in a craft he had constructed and which is designated as a coatlapechtli=coa=coatl=serpent or twin, tlapechtli=raft. It is open to conjecture whether this construction, “in which he sat himself as in a boat,” may be regarded as a sort of double or twin raft, or a boat made of serpent or seal (?) skin. In order to form any opinion, the name for seal in the Nahuatl and other languages spoken by the coast tribes should first be ascertained and compared with the native names for serpent. The Maya colonists who founded the colony on the Mexican coast, and are known as the Huaxtecans, are described as having transported themselves thither by boats from Yucatan. In the native Codices and in the sculptured bas-relief at Chichen-Itza, there are, moreover, illustrations of navigation by boats. As dependent upon Polaris as their East Indian colleagues of to-day, it is but natural that the ancient Mexican traders by land or sea expressed their gratitude by offerings to Polaris and Ursa Minor. Let us now return to Peru and examine whether there is any proof that the “Teacher or Guide of the World,” the Supreme Being of the Incas, was identical with the “Lord who guides” revered by the Mexican navigators.