I have often been puzzled in dividing, say, forty beasts into four tens (I had often to divide lots of cattle for my customers when I was in the lean-cattle trade). The cattle are first cut through as equally as possible; the two divisions are then cut through again, and you have thus four tens. They are then examined, and a good beast is exchanged for a bad from the best to the worst side, and so on alternately until you bring them as equal as it is possible to make them. But with all my experience, I have often been unable to satisfy myself of the equality of the four tens; and when this was the case, I had to decide what was the difference and tell the buyers. If you draw, say, No. 1, being the most valuable lot, you must pay to the gentleman drawing No. 2, an inferior lot, the sum of £2, £3, or £5, as the case may be, &c. This may seem strange to a good judge of cattle, but let him be called on himself to decide in such a case. He may naturally think a change of a beast will make all right, but he will find that in some cases no exchange will rectify the matter to his satisfaction. In connection with this let me offer my friends a piece of advice:--if they buy a cut of cattle from a dealer, say twenty out of sixty, a neutral party and a good judge ought to divide the cattle: it should not be the buyer, and much less ought it to be the dealer, because the seller knows the beasts individually; and however well you drive sixty cattle round the circle, there will always be a better and a worse side. The dealer sees this at a glance, and, if so inclined, can make the cut much as he likes. The buyer, again, if he is as good a judge as the jobber (which is seldom the case), if allowed to cut them, would be likely to make a good cut for himself, and not a fair one for the seller; but the difference will not be so glaring, as he cannot know the beasts as the dealer does. I am speaking always of a fair cut as sold from the sixty. It is not easy to explain in writing how this division is made; but as there is no doubt many a one has been bitten, I shall do my best to describe the process. Suppose the sixty beasts are well driven through one another, which is always done before a cut is attempted, and suppose the dealer is to cut the cattle, he merely gives the lot a glance; he can see in a moment the strong and the weak side, for there will be a difference. He will run off the twenty from the worst side of the sixty, and he will run the number off to a beast or two. It is very quickly done; the stick is used sharply, and in running off the twenty he can easily put six or eight of the best in the line to any side he may think fit. I do not mean to say this is often done, but I wish to show that it can be managed.