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An English Grammar by J. W. (James Witt) Sewell;W. M. (William Malone) Baskervill
page 48 of 559 (08%)

[Sidenote: _-Es added in certain cases_.]

If the word ends in a _sound_ which cannot add _-s_, a new syllable is
made; as, _niche--niches, race--races, house--houses, prize--prizes,
chaise--chaises_, etc.

_-Es_ is also added to a few words ending in -o, though this sound
combines readily with _-s_, and does not make an extra syllable:
_cargo--cargoes, negro--negroes, hero--heroes, volcano--volcanoes_,
etc.

Usage differs somewhat in other words of this class, some adding _-s_,
and some _-es_.

(2) If a word ends in _-y_ preceded by a consonant (the _y_ being then
changed to _i_); e.g., _fancies, allies, daisies, fairies_.

[Sidenote: _Words in -ies._]

Formerly, however, these words ended in _-ie_, and the real ending is
therefore _-s_. Notice these from Chaucer (fourteenth century):--

[Sidenote: _Their old form._]

The _lilie_ on hir stalke grene.
Of _maladie_ the which he hadde endured.

And these from Spenser (sixteenth century):--

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