Did any one say that a cow has no sense of humour? I am not sure that any one did, but cows, as a rule, are regarded as very serious-minded. When Bill Nye tried to emphasise the fact that he could occasionally be serious, he wrote: "There are times when I can be as serious as a cow." He might also have written that there were times when he could be as happy as a cow having her will with a stack. Just let a cow get free swing at a stack and she can have more solid enjoyment than anything else on the farm. Up goes her tail, down goes her head, and she rushes at it as if she were going to pitch it over the moon. Then she will throw herself against it sideways and rub against it like a tom-cat in a catnip bed. If it happens to be a stack of sheaves, and she comes out of her merry bout with a sheaf hanging rakishly from one horn, she will look as happy as a woman coming out of a bargain-counter scrimmage with a new hat. As there is a stack between the stable door and the gate of the pasture field the cows manage to have considerable fun every night and morning in spite of wild yells and the use of a buggy whip. Sometimes, when driving through the country, I see straw-stacks to which the cows are allowed free access, and most of them are so rubbed out at the bottom that they look like big mushrooms. I shouldn't wonder but it is a good thing for the cows, too. There is an old proverb which says, "Laugh and grow fat," and who knows but the cows might lay on beef more rapidly if allowed to enjoy themselves in this way. I offer this suggestion to the scientific department for mature consideration. Although they have done well, there may be a few tricks about beef-raising that may have escaped their attention, because they have been considering the matter so seriously.