South of Mr.Taylors line there are in aberdeenshire thirteen Aber`s and twenty six Inver`s ; in forfarshire eight aber`s and eight Inver`s; in Perthshire nine Aber`s and eight Inver`s; and in Fifeshire four Aber`s and nine Inver`s. again, on the north side of this supposed line there are twelve Aber`s extending across to the westcoast, where they terminate with Abercrossan, now Applecross, in Ross-shire.In Argyllshire, Invers alone; in Inverness-shire and Ross-shire, Invers and Abers in the proportion of three to one and two to one;and on the south side of the supposed line, abers and Invers in about equal proportions. But the distribution south of the firths must not be overlooked. It has a material bearing on this question. If these words afford a test between Brythonis and Gadhelic, we might naturally expect to find as many abers in what was the Strathclyde kingdom as in Wales; but there are no Abers in the counties of Selkirk Peebles, Ayr,Renfrew,Lanark,Stirling and dumbarton, occupied by the Damnonii; four Abers in dumfriesshire, and six in lothian, occupied by Selgovee and Ottadeni, and none in Galloway occupied by the Picts; and when we proceed farther south we find nothing but Abers in Wales, and no appearance of them in Cornwall. These words, therefore afford no test of dialectic difference, and do not possess those phonetic changes which woudl enable us to use them as a test. There were in fact three words used to express the position of rivers towards each other, or towards the sea - Aber, Inbher and Cumber or Cymmer, which were originally common to both branches of the Celtic language. They obviously come from the same root, 'Ber' and they do not show any phonetic differences. These words are severally retained in some dialects, and become obsolete in others. aber and Inver were both used by the southern Picts, though not quite in the same way, Inver being generally at the mouth of a river, Aber at the ford usually some distance from the mouth. Aber has become almost obsolete in cornwall, part of Strathclyde, and among the Northern Picts, where we can almost see the process by which it passes over into apple, or obair, in Scotland, and into apple in cornwall. In Ireland Inver seems undergoing a similiar process, being once very numerous, but now reduced to comparitively few names. The same remarks apply to a group of generic terms which enter largely into the topography of these districts, and are popularly supposed to be peculiar to thye Welsh, but are in reality common to both dialects, such as Caer, Llan,strath,Tor,Glas,Eaglis and others.