The best skins are those of such animals as are killed betwixt the months of March and May. The fur of the sea-otter is, in some respects, inconvenient as cloathing, on account of its being very thick and heavy, otherwise (independently of its greater size) it would be superior in value to the fur of the sable. Its colour is generally black, but sometimes brown like the fur of the common otter. The skins of the females are easily distinguished from those of the males, by being smaller, more black, and having the hair longest under the belly. It was the trade for these and other furs, at Nootka Sound, on the north-western coast of America, which, in 1788, had nearly occasioned a rupture betwixt this country and Spain. The _flesh_ of the young sea-otters is said to be an extremely delicate food, and scarcely to be distinguishable from that of lamb. 60. _The COMMON BEAR_ (Ursus arctos, Fig. 5) _is a heavy looking quadruped of large size, which has a prominent snout, a short tail, treads on the whole sole of its foot; and is covered with shaggy blackish hair._ _It is found in marshy woods of the northern parts of Europe and Asia, and is likewise found in Egypt, Barbary, and India._ The hunting of bears is an extremely important pursuit to the inhabitants of nearly all the countries in which they are found; and in many parts of the world it constitutes their principal and most profitable employ. The _skins_ are made into beds, covertures, caps, and gloves. Of all coarse furs these are the most valuable; and, when good, a light and black bear's skin is one of the most comfortable, at the same time one of the most costly articles in the winter wardrobe of a man of fashion at Petersburgh or Moscow. In England bears' skins are used for the hammer-cloths of carriages, for pistol-holsters, and other purposes. The leather prepared from bears' skins is made into harness for carriages, and is used for all the purposes of strong leather. Nearly every part of the bear is of use. Its _flesh_ is a savoury and excellent food, somewhat resembling pork: and that of the paws is considered a delicacy in Russia, even at the imperial table. The _hams_ are salted, dried, and exported to other parts of Europe. The flesh of young bears is as much in request in some parts of Russia as that of lamb is with us.