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e other, in both methods, it will be seen that the most valuable pieces--the roasting--occupy its upper, and the less valuable--the boiling--its lower part. Every beast, therefore, that lays on beef more upon the upper part of its body is more valuable than one that lays the same quantity of flesh on its lower parts. It is deemed unnecessary to enter into details as to the modes of cutting-up most in vogue in this country, as there is a needlessly great want of uniformity. Of the qualities of beef obtained from the different breeds of cattle in England, there is no better meat than from the West Highlanders for fineness of grain and cutting up into convenient pieces for family use. The Galloways and Angus, when fattened in English pastures, are great favorites in the London market. The Short Horns afford excellent steaks, being thick of flesh, and the slice deep, large and juicy, and their covered flanks and nineholes are always thick, juicy, and well-mixed. The Herefords are somewhat similar to the Short Horns, and the Devons, may, perhaps, be classed among the Galloways and Angus, while the Welsh cannot be compared to the West Highlanders. Taking, then, the breeds of Scotland as suppliers of good beef, they seem to be more valuable for the table than those of England. There are, perhaps, not sufficient data in existence to determine the true proportion of offal of all kinds to the beef of any given fat ox; but approximations have been made, which may serve the purpose until the matter is investigated by direct experiment, under various circumstances. The dead weight bears to the live weight a ratio varying between .571 and .605 to 1; and on applying one or the other multiplier to the cases of the live weight, a pretty correct approximation is reached. The tallow is supposed to be eight one-hundredths of the live weight; so that the multiplier is the decimal .08. The hide is supposed to be five one-hundredths of the live weight; so to obtain its weight, a multiplier, .05, is used. The other offals are supposed to be in a proportion of about one-fourth of the live weight; so that the multiplier, .28, is as near as can be proposed under existing experience. Beef is the staple animal food of this country, and it is used in various states--fresh, salted, smoked, roasted, and boiled. When intended to be eaten fresh, the _ribs_ will keep the best, and with care will keep five or six days in summer, and in winter ten
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