As the origin of the Tippoo horses seems to be a mystery to you I will tell you. Erastus Howard was a traveling preacher in those days, and he traveled on horseback. He bought in Kingston a dark chestnut mare and bred her to a horse called “The Scape Goat,” brought from Narragansett Bay, in Rhode Island. The horse was a large brown horse, and could rack (pace) faster than he could run. The colt was coal black and large, and was sold to Mr. Wilcox, who named him Tippoo Sultan. His gait was like the “Scape” some, but soon squared off to a trot, and the way he could go was dreadful. In June, 1836, he broke his leg and was lost. WILSON SERLS. This short letter was a great surprise, for never before had I heard of Mr. Serls. Through the kindness of Mr. Wiser he had entered the discussion, evidently without knowing anything about what representations had been made by others. His short, crisp sentences seemed to be an epitome of a history of this horse, which he might be able to give. It will be observed that the traveling preacher, Erastus Howard, is still in the foreground, and that Mr. Leavens’ “Escape” and Mr. Serls’ “Scape Goat” are evidently one and the same horse, and thus these two men practically confirm each other, so far as the identity of the horse is concerned. No time was lost in preparing a series of questions to be submitted to Mr. Serls, embracing the sources of his information, for although well advanced in years he certainly could not have had personal knowledge of what he testified. These questions not only covered the minute points in the history of the matter, but they were so framed as to test the accuracy and honesty of his memory. In due time they came back fully and satisfactorily answered, and as these answers embrace many things that my readers care nothing about I will condense them into narrative form. Mr. Serls derived his information from his uncle, Stephen Niles, the brother of his mother. In 1798 Stephen Niles took a band of horses to Prince Edward County, and stopped with an uncle of his who was then a member of the provincial parliament, living on the Bay of Quinte. His uncle prevailed upon him to settle there. In 1800 he was married, and bought a farm of two hundred acres four miles west of Wellington, where he lived many years, and the place is still known as Niles’ Corners. He was an orthodox Quaker in his religious belief, and for a number of years he was one of the bench of magistrates for Prince Edward County. When the War of 1812 broke out he was employed by the British forces in procuring hay and grain for the mounted troops. In 1858 he died, leaving an honorable name behind him.