Ladies are respectfully urged to these labours of love, from the consideration that they possess the most leisure and the best opportunities of doing them. It would prove a wise and pleasurable mode of employing some of the intervals of domestic engagement, and furnish both useful and interesting subjects of reflection to fill up the vacuities of thought. But if the multiplicity of their concerns furnish some plausible excuse for, at least, a less constant and busy attention to the wants of poverty; single ladies, on whom the cares of a family have not yet devolved, should feel it their duty, and will ever find it their privilege, to be thus devoted to the cause of suffering humanity. Their time is their own, their property at their command. They are responsible alone to God and their own consciences; and by these services to the community are every day and hour giving a practical and unanswerable reply to the scoffings of an illiberal world. How much better are these visits of mercy than visits of ceremony, in which useless hours are squandered away amidst the butterflies of fashion, insufferable fatigue is sustained, scandal circulated, and religion outraged! Sweet and refreshing is the sleep of active benevolence: it knows no tossings, is visited by no bitter compunctions or terrific visions; it is cradled in innocence, lulled to rest by the music of gratitude, and guarded by the sleepless eye of Providence. The habit of visiting the abodes of misery is an important means of improving our sympathies. They will become less sickly and less capricious. Those who have only wept over fictitious sorrow, will learn to shed tears of real feeling at the sight of real grief; and will gradually associate the idea of doing good with the strong emotions of a genuine liberality. It is of importance for our own sakes, as well as for the welfare of others, that sentiments of this kind should fill the mind, and that the fine edge of sensibility should never be blunted. Some, it is true, are very little solicitous for the improvement of any of their faculties; but let them remember that the faculty which is not improved, usually and almost necessarily suffers deterioration; and that he who does not warm and expand into benevolence, is likely to contract into contemptible selfishness. Mere pecuniary aid, or indeed any other form of donation, is after all a cheap description of charity. The most avaricious persons may sometimes. resort to annual or other stated contributions, as expedients to save trouble and to pacify conscience; and while we duly appreciate this periodical goodness, it is insufficient as the basis of a claim to philanthropy of spirit. How many in the carpeted walks of wealth will readily purchase, by this means, an exemption from the inconvenience of soiling their shoes, or hurting their delicacy, by going to witness scenes of real distress.