188 THE VARIOUS ACCOUNTS , [ N°. 48, | 
of the head just above its eyes. This is the heavy eye brow figured 
by Bine (fig. 19) and so often described afterwards. 
In a letter from Col. T. H. Pzrxins dated Oct. 13, 1820, and 
published in the Boston Daily Advertiser of Nov. 25, 1848, we 
read : 
“Captain Tappan, a person well known to me saw him with 
his head above water two or three feet, at times moving with 
great rapidity, and at others slowly. He also saw what explained 
the appearance which I have described, of a horn on the front of 
the head. This was doubtless what was observed by Captain Tappan 
to be the tongue, thrown in an upright position from the mouth, 
and having the appearance which I have given to it.” 
I quite agree with Col. T. H. Perkins as to the explanation of 
the horn (see n°. 44, p. 180.) — In the Report of 1817 the name 
is spelt Toppan, whilst Col. Perkins writes Tappan; but as the 
details of the two accounts of the prong, or spear, or horn, or 
tongue are the same, I am convinced that these two names iden- 
tify the same person. So the statement of Captain Toppan, WILLIAM 
SomersBy and Ropert Brage is substantiated by Col. PERKIN’s 
letter. 
4D. — 1817, August 30? — In the same letter from Col. 
PERKINS we read: 
“One of the revenue cutters, whilst in the neighbourhood of 
Cape Ann, had an excellent view of him at a few yards’ distance ; 
he moved slowly; and upon the approach of the vessel, sank and 
was seen no more.” 
2. — 1817, October 3. — In a letter from Mr. Tuos. 
Herrreni. to Mr. Strvanus Muiturr, printed in the Report of a 
Committee, 1817, a passage runs as follows: 
“Understanding that Mr. James Guion, a gentleman of character 
and respectability, had seen what was supposed to be the same 
animal, I yesterday conversed with him on the subject. He states 
that on Friday the 3d. inst. while on the point of land on the 
east side of the mouth of Mamaroneck harbour, he saw a little 
distance from the rocks, usually called the Scotch Caps, which 
