2 yo Sir Everard Home’s account of the skeletons of the 
far removed from the surface, has the mass of spermaceti in 
a bony concavity upon the skull. 
The shark tribe have the liver loaded with oil, placed in 
nearly the same situation as the lungs of the dugong. 
As there are no vegetables (I believe) growing at the bot- 
tom of the sea in very deep water, the nice adjustment of the 
body of the dugong is confined to the shallows in the creeks 
near the land. 
The external appearance of the rhinoceros with two horns, 
from Sumatra, is described in the Philosophical Transactions 
for 1793, by my much lamented friend Mr. Bell ; and draw- 
ings are given both of the entire animal, and the skull with 
the teeth ; but till now I have not had an opportunity of ex- 
amining the rest of the skeleton. Upon comparing the bones 
with those of the single-horned species, there is no difference 
deserving of particular remark, except that in the two-horned 
the projection towards the front of the skull formed by the 
union of the nasal bones, is more nearly in a straight line, 
and more extended ; this peculiarity may be required to give 
sufficient surface for two horns. A drawing of the skeleton, 
which Mr. Hills has been so obliging as to make for me, 
is annexed. 
In the internal viscera, there is not that close resemblance 
which is met with in the skeleton. Mr. Thomas, in Vol. 91 of 
the Philosophical Transactions, describes the stomach of the 
species he dissected, to be, in its external appearance, as well as 
the intestinal canal, similar to that of the horse, only the coecum 
was much larger ; but the lining of the stomach was every 
