If you have any natural taste for drawing I should wish you to indulge it. I think it an accomplishment very well adapted both to the taste and delicacy of your sex. It will agreeably exercise your ingenuity and invention it will teach you to discover a superior finish in all the varied landscapes and scenery of nature to survey the works of our distinguished Masters with an higher relish and a more poignant curiosity and it will heighten all the innocent pleasures of your retirement. when nature howls with wind, or is covered with snow you will be able to call a fancy spring upon the canvas of which the blossoms will be ever fragrant and the trees ever green. You may thus have birds always on the spray and larks apparently thrilling out praise to their bountiful creator. Letters. Music by which I mean playing on an instrument or occasionally singing is a very desirable acquisition in any woman who has time and money enough to devote to the purpose for it requires no considerable portion of both. it will enable you to entertain your friends; to confer pleasure upon others, must increase your own happiness, and it will inspire tranquilite and harmonise your mind and spirits in many of those ruffled and lonely hours which in almost every situation will be your lot, the passions of mankind, however, have very much debased and profaned this art, which like others, was originally sacred and intended to chant the praises of the Almighty. many songs are couched in such indelicate language and, convey such a train of luscious ideas, as are only calculated to soil the purity of a youthful mind. i should therefore recommend, (if I may so express myself,) rather the sacred than the profane, of this study, indeed church music is in itself more delightful than any other, what can be superior to some passages of Judas Maccabaeus or the Messiah there is not, perhaps an higher among the melancholy pleasures than a funeral dirge.