But one must keep one’s carriage with common-sense, like everything else, and must not be under the thumb of one’s coachman, who must not be allowed for one moment to buy his own corn &c., as no class receives higher percentages than does the coachman who is allowed his own sweet will in matters appertaining to the stable. A widow lady who cannot well battle with tradesmen herself had much better apply to some good firm like Withers and Co., of Oxford Street, who for a certain sum a year, which varies according to the style of horse and man desired, will provide everything, down to a safe place for the carriages, which can be left unhesitatingly in their charge. But for a couple who desire to set up their carriage and do not quite know how to do it, I think the following will be sufficient guide for them:-- ESTIMATED COST OF SETTING UP ONE HORSE AND A CARRIAGE. £ _s._ _d._ Good horse (should be bought in the country if possible) 50 0 0 Set of good single harness (Stores) 7 0 0 Brushes, leathers, sponges, &c. (Shoolbred) 2 0 0 Rugs, rollers, &c. (Shoolbred) 3 0 0 Brougham or victoria (Holland and Holland) 175 0 0 Coachman’s livery (Goodall and Graham, Conduit Street) 10 11 0 Boots--less discount (Thierry, Regent Street) 3 0 0 Stable suit (Goodall and Graham) 3 0 0 Mackintosh (Goodall and Graham) 1 10 0 Mackintosh rug (Whiteley) 1 10 0 Mats (Holland and Holland) 1 10 0 Carriage rugs (Swears and Wells) 3 0 0 ------------ £261 1 6