materials and workmanship, that they may do the work required of them. A feature in the financial department of coach-making must not be overlooked, as it has much influence on an important trade. In former times a large proportion of the carriages were built to order for the owners; the reverse is now the case; most persons select a finished carriage which pleases their taste, or an advanced one, and get it completed their favourite colour. This, of course, necessitates the employment of a larger capital to meet the altered state of trade, which now requires so large a stock of carriages to be kept ready for use. The excessive competition of recent years has so reduced the profit on each carriage, that in order to carry on his business without loss, the builder has to require a prompt payment from his customer instead of giving a long credit. The modern system enables the coach-builder to make his purchases for ready money, and so buy not only better in quality but at a less cost than for extended credit, in order that he might in his turn give long credit to his customers, so that he is now obliged to depend on small profits and quick returns by turning over his capital more rapidly. He is not now, as much as in former times, the agent of the persons who supply the materials that he and his workmen convert into a carriage, but rather the designer, capitalist, and director of those who seek his service or custom, whether to supply labour or materials. From the Government returns we find that carriages of all sorts have increased from 60,000, in 1814, to 432,600 in 1874—a benefit to the general population, it is clear, as well as to the workmen. In 1874, 125,000 carriages paid the Government duty. The valuable library and fine series of photographs of state and other carriages of the Coach and Coach Harness Makers’ Company are open to coach artisans every Saturday afternoon. Tickets of admission may be obtained at the principal coach-builders in London. In Calcutta there are several coach-builders of good reputation, and who employ large numbers of native workmen. Messrs. Dyke employ 600 hands; Messrs. Stewart and Co., 400; and Messrs. Eastman, 300. The men are chiefly Hindoos, and are clever and industrious, but have a singular habit of sitting down to their work. Owing to the prejudices of the people in regard to the use of animal fat, the labourers who have to use grease are chiefly Mahommedans. The wages in the trade vary from sixpence to two shillings per day.