The bull Apis was an incarnation of Ptaḥ, “the new life of Ptaḥ,” as he is often called on the votive tablets. We must see in him accordingly the local fetish of the pre-dynastic Egyptians who lived in the district where Memphis afterwards arose. In fact the bull was sacred throughout the whole of this region. In the neighbouring city of Heliopolis the place of Apis was taken by another bull, Ur-mer, or Mnevis, as the Greeks miscalled him. Mnevis was the incarnation of the sun-god, and, like Apis, it was needful that he should be black. Nor was the worship of the bull confined to the north. At Erment also, near Thebes, Mentu, the god of the nome, was incarnated in the bull Bakis.(74) The sanctity of the bull is not difficult to understand among an agricultural people in an early stage of development. In India the bull is still sacred; and Sir Samuel Baker tells us that the tribes of the Upper Nile still abstain from eating the flesh of the ox. In Phrygia the slaughter of an ox was punishable with death;(75) the first king of the country was supposed to have been a peasant, and his ox-drawn cart was preserved in the temple of Kybelê. Among the Egyptians themselves, as we have seen, the Pharaoh was symbolised under the form of a bull at the very beginning of history. The bull, then, must have been worshipped in the neighbourhood of Memphis and Heliopolis before it became the incarnation of Ptaḥ or Ra. It follows, moreover, that as yet it was no one particular bull to whom divine honours were paid; there was no one particular bull into whom the soul of one of the gods of the Pharaonic Egyptians had as yet entered, thus setting it apart from all others. The bull was still a fetish pure and simple; it was the whole species that was sacred, and not a single member of it. That this was indeed the case, is proved by a custom which lasted down to the latest times. Not only was the sacred bull or the sacred hawk mummified after death, but other bulls and hawks also. There were cemeteries of mummified animals, just as there were cemeteries of mummified men. Vast cemeteries of cats have been found at Bubastis, at Beni-Hassan, and other places; so too there were cemeteries of hawks and crocodiles, of jackals and bulls. We are still ignorant of the exact conditions under which these creatures were embalmed and buried. It is impossible to suppose that a solemn burial was provided for all the individual members of a species which was accounted sacred in a particular nome, much less for all its individual members throughout Egypt, as seems to have been imagined by Herodotus (ii. 41); there must have been certain limitations within which such a burial was permitted or ordained. And sometimes there was no burial at all; the mummy of the sacred animal of Set, for instance, has never been found.