My experience of tan as a bedding for horses, is that it is very apt to heat the feet, unless great care is taken in picking them out and in removing wet portions of litter without delay. According to some veterinary authorities, tan forms a favourable ground for the cultivation of the germs of tetanus. We should here take into account the fact that the tan used for bedding is "spent" tan, which contains a considerable quantity of readily decomposable organic matter. The small amount of elasticity possessed by tan, and the hardness of its particles, evidently prevent it from being a very comfortable bedding. The tan which has been used for horses, forms, in combination with the dung and urine, a valuable manure. This appears to be its only recommendation. Horses show such a marked dislike to the smell of tan, especially on approaching tanneries, that I cannot see how it can be regarded as an agreeable bedding for them.