6th. Learn dressmaking yourself, with pains and time; and use a part of every day in needlework, making as pretty dresses as you can for poor people who have not time nor taste to make them nicely for themselves. You are to show them in your own wearing what is most right, and graceful; and to help them to choose what will be prettiest and most becoming in their own station. If they see that you never try to dress above your’s, they will not try to dress above their’s. Read the little scene between Miss Somers and Simple Susan, in the draper’s shop, in Miss Edgeworth’s Parent’s Assistant; and by the way, if you have not that book, let it be the next birthday present you ask papa or uncle for. 7th. Never seek for amusement, but be always ready to be amused. The least thing has play in it—the slightest word, wit, when your hands are busy and your heart is free. But if you make the aim of your life amusement, the day will come when all the agonies of a pantomime will not bring you an honest laugh. Play actively and gaily; and cherish, without straining, the natural powers of jest in others and yourselves;—remembering all the while that your hand is every instant on the helm of the ship of your life, and that the Master, on the far shore of Araby the blest, looks for its sail on the horizon,—to its hour. I can’t tell you more till next letter. IV. Extract from a letter of one of my own girl-pupils and charges:— “What is to be done with town children? Do you remember going with me to see Mrs. G——, our old servant? She has died since, and left two children for us to love and care for, for her. The elder, Louie, is thirteen; unusually intelligent and refined; I was helping her last night in her work for an examination. She had Tennyson’s ‘Dora’ to learn by heart, and said it beautifully, with so much spirit,—and then, asked me what the harvest was. She said she had such a vague idea about it, she shouldn’t know how to explain it, if the Inspector asked her. “I am just going to take her down to the picture gallery, to give her a geography lesson on moors and lakes, etc., which is the best I can do for her here; but isn’t that dreadful? “Much love, dear Godfather, “Ever your loving Godchild.” V. I accept the offer of subjoined letter thankfully. Our Companion, Mr. Rydings, is henceforward to be answerable for our arithmetic; and all sums below fifty pounds are to be sent to him, not to me. “Laxey, April 14, 1876. “My dear Master,—At page 129, April ‘Fors’ Subscription List, bottom of page 129, balance in hand £106 16s. 5d., should be £107 16s. 5d. “Yours, ever truly, “Egbert Rydings. “P.S.—Would it be possible to have these items checked before being printed? I should feel it a pleasure if I could be of use.” May the Almighty give us success over these fellows and enable us to get a Peace