RACING,—in its most common and comprehensive signification, might be supposed to imply racing in general between either MEN or HORSES; it is, however, in fashionable acceptation, applied principally to the latter, which is a most noble, exhilarating and fascinating enjoyment, to all classes of people, in all parts of the kingdom, during the summer season, when every other field sport is buried in a temporary oblivion, and every species of GAME, HOUNDS, and HUNTERS, are _legally_ at REST. RACING, in itself, is a harmless privileged pleasure, so immediately congenial to the disposition of the people of this country, that each revolving year seems to produce its increasing attraction. From the great alacrity with which it is followed, the rapture with which it is enjoyed, and the genial season at which it takes place, it should seem to have been instituted under the peculiar dispensation of Providence; where the annual meeting of old and long-parted friends, in every distinct district in succession, "makes the _heart glad_;" and where MIRTH seems to have taken possession of _every face_, from the PRINCE to the _peasant_, who one and all dispel sorrow, and set care at defiance. In full confirmation of this unexaggerated representation, a SUBSCRIPTION is locally raised in various CITIES, TOWNS, and districts, amongst the NOBILITY, GENTRY, and independent inhabitants, to constitute and encourage so rational and happy a scene, in which the poor industrious rustic may innocently partake, and cheerfully enjoy one day of rest from his labour. The money thus collected (by a person who is previously appointed CLERK of the COURSE) is then delivered into the hands of NOBLEMEN or GENTLEMEN resident in the neighbourhood, who generally feel themselves honoured by the solicitation of the subscribers to undertake the office of STEWARDS, and who exert every degree of personal influence to encourage and promote a kind of jubilee, in which the happiness of every heart, and the pleasing reflection of every mind, is absolutely absorbed for a circumference of many miles. The RACING FUND having reached its utmost point of accumulation, is divided into purses (called PLATES) of FIFTY POUNDS each, and announced for horses of different ages and qualifications, in the provincial newspaper of the particular district in which the plates are given; as well as in "THE RACING CALENDAR," where all such advertisements appear. Various particulars respecting the minutiæ of RACING will be found under the different heads of HORSE RACING, JOCKEY CLUB, KING'S PLATE, NEWMARKET, TRAINING, and TURF; it being impracticable to bring so great a variety of distinct, combined, and complicated matter, into any _one_ single point of view.