Scottish National Dictionary (1700–)
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First published 1934 (SND Vol. I).
This entry has not been updated since then but may contain minor corrections and revisions.
BEAVER, adj. A term used to designate a particular kind of sheep in Shetland.Sh. 1931 J. Nicolson Sh. Incidents and Tales 17:
The peculiarity about this animal [the beaver sheep] was that the wool, which was described as a species of fine fur somewhat resembling down, grew underneath a protecting covering of long, coarse hair.