If the calf is a double-headed monster, the Skinning of the head must be carried backward until the point has been reached where both heads branch from the single neck, and the separation must be made at that point.
"Special Report on Diseases of Cattle"
U.S. Department of Agriculture J.R. Mohler
The Skinning should be carried upward on the outer side of the shoulder blade to the spine or nearly so.
"Special Report on Diseases of Cattle"
U.S. Department of Agriculture J.R. Mohler
This gives both a wide surface for the absorption of pus germs and a long delay in "Skinning over," or healing.
"A Handbook of Health"
Woods Hutchinson