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to L4, and, to use an Aberdeen expression, turning them heels over heads. But I never could make a shilling of profit out of large cattle. At Hallow Fair Mr Thom and I had unfortunately sixty very large cattle left over unsold from the Michaelmas, many of which had cost L13 and L14 in Aberdeenshire. Mr Thom had the selling of them. He had just one offer in the shape of three gentlemen--one from East Lothian, one from Fife, and one from Perth, who likewise joined. They were sold the next day at L12, 5s. a-head. After the bargain was struck, the gentlemen requested Mr Thom to divide them. His answer was, with a sarcastic look to his customers, "Well, gentlemen, you have been good and great friends for two days, it would be a great pity for me to make you quarrel now." Mr Thom, who was thoroughly "awake," turned upon his heel and went away. I divided the beasts for the gentlemen; and to divide a lot of beasts equally is not such an easy matter as some might suppose. 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 L2, L3, or L5, 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 w
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