When the fracture is farther down in the neck, posterior to the origin of the phrenic nerve, the breathing continues, but there is paralysis in all parts posterior to the fracture, including the fore and hind legs.
"Special Report on Diseases of Cattle"
U.S. Department of Agriculture J.R. Mohler
He explains how it happens that after division of the spinal cord, provided that division be beneath the lower termination of the neck, the diaphragm will still continue to act-in consequence, namely, of the origin of the phrenic nerve being above the lower termination of the neck.
"Fathers of Biology"
Charles McRae
These nerves assist in controlling respiration and are called the phrenic nerves.
"Physiology and Hygiene for Secondary Schools"
Francis M. Walters, A.M.