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A DISSERTATION ON CATS;

CONTRASTING THE OLD THEORY WITH A NEW.

BY MISS . TABITHA VALERIAN.

LADIES ,-Allow me to enquire ifyour correspondent, Mr. Jeremiah Oldbuck, is any relation to the Guy Mannering Jonathan ? He must be so, I think, and can have consequently no sympathy with us " womankind." Had he been playing at High Jinks, and was he labouring under the nausea and spleen occasioned by the over-night's indulgence when he indited that deadly attack upon the favourite companion of our lonely hours, which appeared in your December number ?

Oh , Mr. Jeremiah Oldbuck, how could you descend to traduce the character of one of the most useful and amiable animals in the creation. You have poisoned your obliquy, too, by denying her ancient lineage, and vaunting her insignificance in the eyes of the patriarchs of old, sacred and profane. Sir, her geneology is beyond all time, and therefore she is doubly worthy of our respect and confidence. Look into the Talmud, and there will be found into what high estimation she ingratiated herself with Father Noah. He had more confidence in her than in all the other tenants of the Ark. Nebuchadnezzar certainly prized her above all quadrupeds, and adopted her as a model in his retirement from kingly cares ; in witness whereof, like her, he went upon all fours, encouraged the growth of his smellers, and translated the nails of his fingers and toes into talons. I am assured by a learned traveller, who, in zealous admiration of the animal, has wandered over the whole globe for the express purpose of classifying the species, that grimalkin is unknown in the celestial empire-simply because the perspective- eyed inhabitants thereof devours their own rats and mice. If this proves their TASTE, it likewise accounts for the slow progress of civilization amongst them. She is, undobtedly, a clever animal, ay, and a learned one too, as shall be proved ; and her introduction into that incomprehensible country would do more in my humble estimation towards abolishing their barbarous usages than a whole springfleet load of dancing masters.

Who that has read the renowned and emulating, history of " Whittington and his Cat," can for a moment doubt of (what our friend disputes) her character, friendship , or goodness ? Is not this history true ? Has it not been held up as

a model for all incipient Lord Mayors, from Whittington, its