From a careful study of Eastern records and Sabaism, the author is led to take up the position that the round towers were constructed by early Indian colonists of Ireland (the _Tuath-de-danaans_), in honour of “the fructifying principle of nature,” of which the sun and moon are representative. The emblem of this principle was the _phallus_ in the case of the sun, and the _crescent_ in that of the moon. The round tower was simply a monumental _phallus_, which fact is taken to explain the terms “Cathoir ghall” and “Fidh-Nemphed” to which he alludes in chap. iv.; whilst the _crescent_ ornament by which many of these towers were surmounted is symbolical of the female nature. A corroboration of this theory is found in the circumstance that the name _Budh_, by which these towers are “critically and accurately designated, signifies in Irish, first, the _sun_, and secondly, what φαλλός, _phallus_, does in Greek and Latin,” a view which is supported by the analogy of Egyptian sun and moon worship. CHAPTER IX (PP. 107-126) Having thus committed himself to the view that the paganism which founded the Irish Round Towers was a religion of which _Budh_ (_i.e._ the sun and the _phallus_) was the central idea, and which, therefore, resembled in its essence the faiths of India and Egypt, the author proceeds to trace the origin of this religion. In India the latter is known as _Buddhism_, or that form of Sabaism taught by Buddha; but the author is persuaded that there never was such a person as Buddha--at least, when the religion first shot into life, which was almost as early as the creation of man--though in later times several enthusiasts assumed that name. The origin of the religion was, in fact, “an abstract thought,” which cannot easily be expressed in words until it is reduced to the materialised forms of that practical Sabaism which each nation framed for itself, and which consisted in the worship of generative and productive power under its various manifestations. Hence the objects of worship ranged from the sun and moon even to agricultural operations, and, of course, included sexual physiology. Indian Buddhism worshipped the _Lingam_ (or _phallus_) as the emblem of_Budh_ (_i.e._ the Sun), but without any sensual alloy in such reverence, which, in fact, necessitated the observance of a strict moral code. Among other requirements of this code was the performance of works of charity, _Dana_ (_i.e._ the giving of alms), and the religionists were hence called _Danaans_ or _Almoners_. The bearing of all this upon Irish paganism is explained by referring to the intimate connection that in early times existed between Ireland and the East, from whence its Tuath-de-danaan colonists were derived. The name _Erin_, together with its Greek form _Ierne_, and its Latin transmutation _Hibernia_, is shown to be identical with _Iran_, the ancient name of _Persia_, which, modified into _Irin_, was applied by the Greek historians to the “Sacred Island” of the