the reluctance of horses to meet or pass elephants renders it difficult to work the latter with safety on frequented roads.  Besides, were the full load which an elephant is capable of drawing, in proportion to his muscular strength, to be placed upon waggons of corresponding dimension, the to the roads would be such that the wear and tear of the highways and bridges would prove too costly to be borne.  On the other hand, by restricting it to a somewhat more manageable quantity, and by limiting the weight, as at present, to about one ton and a half, it is doubtful whether an elephant performs so much more work than could be done by a horse or by bullocks, as to compensate for the greater cost of his feeding and attendance.

Add to this, that from accidents and other causes, from ulcerations of the skin, and illnesses of many kinds, the elephant is so often invalided, that the actual cost of his labour, when at work, is very considerably enhanced.  Exclusive of the salaries of higher officers attached to the government establishments, and other permanent charges, the expenses of an elephant, looking only to the wages of his attendants and the cost of his food and medicines, varies from three shillings to four shillings and sixpence, per diem, according to his size and class.[1] Taking the average at three shillings and nine-pence, and calculating that hardly any individual works more than four days out of seven, the charge for each day so employed would amount to six shillings and sixpence.  The keep per day of a powerful dray-horse, working five days in the week, would not exceed half-a-crown, and two such would unquestionably do more work than any elephant under the present system.  I do not know whether it be from a comparative calculation of this kind that the strength of the elephant establishments in Ceylon has been gradually diminished of late years, but in the department of the Commissioner of Roads, the stud, which formerly numbered upwards of sixty elephants, was reduced, some years ago, to thirty-six, and is at present less than half that number.

[Footnote 1:  An ordinary-sized elephant engrosses the undivided attention of three men.  One, as his mahout or superintendent, and two as leaf-cutters, who bring him branches and grass for his daily supplies.  An animal of larger growth would probably require a third leaf-cutter.  The daily consumption is two cwt. of green food with about half a bushel of grain.  When in the vicinity of towns and villages, the attendants have no difficulty in procuring an abundant supply of the branches of the trees to which elephants are partial; and in journeys through the forests and unopened country, the leaf-cutters are sufficiently expert in the knowledge of those particular plants with which the elephant is satisfied.  Those that would be likely to disagree with him he unerringly rejects.  His favourites are the palms, especially the cluster of rich, unopened leaves, known as the “cabbage,”