When laying the present volume before the public, the author cannot but feel he addresses two very opposite parties: one, and by far the larger portion of society, views the subject of which this book pretends to treat simply as a working machine, and regards all those who speak of the creature as endowed with intelligence or possessed of sensibility as fanciful sentimentalists checked by no limit to assertion. The other class--a small, but a highly-educated and an influential section of the public--sees the matter in a very contrary light. In their ideas, the equine race, though endowed with voice, is not entirely without reason, but possessed of the keenest feelings and capable of the tenderest emotions. The last party, however, expect so little from living writers that probably they will be pleased with opinions which they may hail as an advance toward the truth. The first order of readers, however, the author cannot think to propitiate. Before the opening article is perused, one of these gentlemen will probably fling the volume aside with a sneer, and exclaim-- "Why, what would this fellow have? Does he desire we should build hospitals for horses?" To the uninformed mind such a question will suggest a preposterous image. But, when calmly considered, a hospital is perceived to be nothing more than a place where disease in the aggregate is cheaply treated, and the trouble or the expense of individual remedies thereby is prevented. A hospital for horses, sanctioned by government, and honored with the highest patronage, does even now exist in the Royal Veterinary College of Camden Town. Such a foundation, therefore, would prove no positive novelty; but were such institutions more general, a necessity now universally felt would be supplied, while the duty incumbent on mankind to conserve the lives of beings intrusted to their care would, in such structures, be gracefully acknowledged and openly enforced. No man possessing a horse is willing the animal should perish. His interest clearly is in the prolongation of its life; and he would gladly part with some money rather than be reduced to the ownership of a carcass. That, however, which he wishes to have accomplished he desires should be performed cheaply. Hospitals--supposing such places existed, and were of different grades or of different scales of charges--would afford the best prospect of relief at the smallest remunerative cost. Still, any application to such establishments must of necessity prove a tax, the only known preventive against the visitation of which would be the exercise of a little humanity.