Secondly.--Let proper officers be appointed to collect these skins into
commodious warehouses.

Lastly.--That such a number of horses, mares, and geldings as the said
skins will conveniently cover, be flayed (without fear of Mr. Martin!) and
their backs forthwith enveloped in fleece.

By this arrangement the following benefits will arise to the government
and community:--

1. Every horse whose hide was formerly only useful after death, will then
afford an annual profit by producing two tods of wool yearly, without any
loss to the tanner or shoemaker, who will still necessarily have as many
hides as heretofore.

2. The health of that useful animal the horse, which is probably liable to
more disorders than any other (the human species excepted) will be much
better preserved by woollen than a hairy covering.

3. There will be little occasion for saddles, &c. as the fleece will
afford a very easy seat, much softer than leather, and well adapted for
ladies and invalids.

Lastly.--There will be an annual acquisition of about 40 millions
sterling, from this novel mode of procedure, of which please to accept the
following algebraical demonstration:--

Let _x_ be the unknown quantity; _a_, the horses; _b_, the sheep; then per
simple equations _x_, plus _a_, plus _b_, minus tods, plus sheepskins,