The grounds upon which Linnæus would fain have banished the whales from the waters, he states as follows: "On account of their warm bilocular heart, their lungs, their movable eyelids, their hollow ears, penem intrantem feminam mammis lactantem," and finally, "ex lege naturæ jure meritoque." I submitted all this to my friends Simeon Macey and Charley Coffin, of Nantucket, both messmates of mine in a certain voyage, and they united in the opinion that the reasons set forth were altogether insufficient.