L. Frank Baum,
The Marvelous Land of Oz — Chapter 4…
(1904)
“ Why, there are two kinds of horses," returned Tip, slightly puzzled how to explain. "One kind of horse is alive, and has four legs and a head and a tail. And people ride upon its back.""I understand," said Jack, cheerfully "That's the kind of horse you are now sitting on.""No, it isn't," answered Tip, promptly."Why not? That one has four legs, and a head, and a tail." Tip looked at the saw-horse more carefully, and found that the Pumpkinhead was right. The body had been formed from a tree-trunk, and a branch had been left sticking up at one end that looked very much like a tail. ”
