But if I am not a good hand at accounts my friend is, and I here append a leaf from her account book, which, ruled and written by herself, is to me a model of what it should be. Of course the columns can be added to, to any extent, but this will show at once how to keep one’s bills before one: in such a manner, that one sees at once how and where the money has gone, and I can but hope this capital system will be adopted at once by all those who are starting in life with the best resolve of all, that nothing shall persuade them to get into debt. And here let me say that there should always be a special column for medical attendance; and without doubting the medical profession in the least, let me impress upon all who have to call in a physician to note his visits in the column set apart for the purpose. I always note a doctor’s visits in my diary, as this often checks his accounts, for, without meaning to be dishonest, a doctor often makes the most astounding mistakes. For example, not long ago I saved myself 7_l._ on a doctor’s bill by sending an exorbitant account back to my then doctor, drawing his attention to the fact that by my diary only so many visits had been paid, whereas so many had evidently been charged for; when the clerk wrote back to say the error had been made in the addition, and that of course this would have been rectified next time! I can’t say if it would have been; all I know is, I was saved the money by always putting down the visits; so I most strongly advise Angelina to put the column in her account book as a reminder, even if she cannot put down in that the exact sum; and I must say I do most heartily wish it were