Before proceeding to expound the various duties thus imposed upon the employer, the writer lays down a primary duty as essential to the due performance of the rest--namely, he must see to making his business succeed; and for this end he must possess a sufficient capital at starting; and he must not, for any reasons of vanity or benevolence, or through laxness, pay higher wages than the state of the labour-market and the prospects of trade require. Of the secondary duties which next come in course--and which, be it remembered, arise not from the mastership, but from the neighbourship--the first is that of 'making his factory, and the processes carried on there, as healthy as care and sanitary science can render them.' 'This is the more incumbent upon him, as it is little likely to be thought of or demanded by his workmen. It is a topic on which his cultivated intelligence is almost sure to place him far ahead of them; and out of the superiority, as we have seen, springs the obligation.' Our reviewer adds the remark, that, 'in the minor workshops, and especially in the work-rooms of tailors and seamstresses, the employers are still, for the most part, unawakened to the importance and imperativeness of this class of obligations. The health of thousands is sacrificed from pure ignorance and want of thought.' One mode of serving those who work for him, which the circumstances render appropriate, is to provide them with decent and comfortable dwellings. Much has been done in this way. 'In almost all country establishments, and in most of those in the smaller towns, the employers have been careful to surround their mills with substantial and well-built cottages, often with gardens attached to them, containing four rooms--kitchen, scullery, and two bedrooms: cottages which are let for rents which at once remunerate the owner and are easy for the occupier.' Even in large towns, where there are great local difficulties, something has been done by the building of Model Lodging-houses, and by the efforts of Societies for improving the Dwellings of the Poor. The writer specifies one of the greatest difficulties as existing in the working-people themselves: when provided with a variety of rooms for the separation of the various members of their families, they are very apt to defeat the whole plan by taking in lodgers, and contenting themselves with the filthy and depraving huddlement out of which their benevolent superiors endeavoured to rescue them. But it may be hoped that, by promoting only a few of the more intelligent and better-disposed to such improved dwellings, and thus setting up good examples, the multitude might in time be trained to an appreciation of the decency and comfort of ampler accommodation. Another wide field of usefulness is open to the employers in the establishment of schools, reading-rooms, baths, wash-houses, and the like.