Vallancey's guesses are numerous, and nearly all childish, and we shall quote some finishing specimens, with Mr. Petrie's answers:—

"This is another characteristic example of Vallancey's mode of quoting authorities: he first makes O'Brien say that Cuilceach becomes corruptly Claiceach, and then that the word seems to be corrupted Clogtheach. But O'Brien does not say that Cuilceach is corruptly Claiceach, nor has he the word Culkak or Claiceach in his book; neither does he say that Cuilceach seems to be a corruption of Clog-theach, but states positively that it is so. The following are the passages which Vallancey has so misquoted and garbled—

"'Cuilceach, a steeple, cuilceach Cluan-umba, Cloyne steeple—this word is a corruption of Clog-theach.

"'Cloig-theach, a steeple, a belfry; corrupte Cuilg-theach.'

"Our author next tells us that another name for the Round Towers is Sibheit, Sithbeit, and Sithbein, and for this he refers us to O'Brien's and Shaw's Lexicons; but this quotation is equally false with those I have already exposed, for the words Sibheit and Sithbeit are not to be found in either of the works referred to. The word Sithbhe is indeed given in both Lexicons, but explained a city, not a round tower. The word Sithbhein is also given in both, but explained a fort, a turret, and the real meaning of the word as still understood in many parts of Ireland is a fairy-hill, or hill of the fairies, and is applied to a green round hill crowned by a small sepulchral mound.

"He next tells us that Caiceach, the last name he finds for the Round Towers, is supposed by the Glossarists to be compounded of cai, a house, and teach, a house, an explanation which, he playfully adds, is tautology with a witness. But where did he find authority for the word Caiceach? I answer, nowhere; and the tautology he speaks of was either a creation or a blunder of his own. It is evident to me that the Glossarist to whom he refers is no other than his favourite Cormac; but the latter makes no such blunder, as will appear from the passage which our author obviously refers to—

"'Cai i. teach unde dicitur ceard cha i. teach cearda; creas cha i. teach cumang.'

"'Cai, i.e., a house; unde dicitur ceard-cha, i.e., the house of the artificer; creas-cha, i.e., a narrow house.'"

The reader has probably now had enough of Vallancey's etymology, but it is right to add that Mr. Petrie goes through every hint of such proof given by the General, and disposes of them with greater facility.

The next person disposed of is Mr. Beauford, who derives the name of our Round Towers from Tlacht—earth; asserts that the foundations of temples for Vestal fire exist in Rath-na-Emhain, and other places (poor devil!)—that the Persian Magi overran the world in the time of the great Constantine, introducing Round Towers in place of the Vestal mounds into Ireland, combining their fire-worship with our Druidism—and that the present towers were built in imitation of the Magian Towers. This is all, as Mr. Petrie says, pure fallacy, without a particle of authority; but we should think "twelfth" is a misprint for "seventh" in the early part of Beauford's passage, and, therefore, that the last clause of Mr. Petrie's censure is undeserved.