"Comparisons are odious," and to be continually asserting that everything in the United States is vastly superior to everything abroad is a mark of vulgarity. If you really think there is nothing to be seen abroad as good as you have at home, why, you are foolish not to stay at home and enjoy the best. A lady may, under certain circumstances, as, if she be a married lady, and not too young, begin a conversation with a strange gentlemen; but he must not, under any circumstances, begin a conversation with her. An unmarried lady, unless advanced in life, is not supposed to begin conversation with a strange gentleman. When a lady, travelling alone, wishes to descend from a railway car, it is the duty of the gentleman nearest the door to assist her in alighting, even if he resumes his seat again. He may offer to collect her baggage, call a hack, or perform any service her escort would have attended to. If a train stop for refreshments, a gentleman may, with perfect propriety, offer to escort a strange lady, who is alone, to the refreshment-room, or to bring to her any refreshments she may desire. If she accepts his offer, he must see that she is served with all that she desires before attending to his own wants. A lady may always accept such an offer of attention, thanking the gentleman for his politeness, and dismissing him by a courteous bow, which he must accept as an intimation that his services are no longer required. Smoking in the presence of ladies is uncourteous, even if there is no law against it in the car, stage, or boat. Some smokers, of more inveterate weakness in the direction of tobacco than of strength in politeness, make a parade of asking the permission of any lady who may be present; but this is hardly enough. A lady will not like to refuse, although she may dislike the smoke, and she ought not to be put to her election between two alternatives almost equally disagreeable. If gentlemen only are present, the question should be put to each and every one of them whether they have any objection to smoking in their presence. One dissentient voice should carry the day; for no gentleman has a right to insist upon his own special gratification if it will cause annoyance and discomfort to others present. Should there be no objection on the part of the entire party, the gentleman who first strikes his fusee should offer it to any others near him about to indulge also before he uses it himself. As regards the right to have the window up or down, the person who sits facing the the engine has the command. Ladies, being present, should, of course, be consulted, no matter on which side they may be sitting, and their wish must be considered a final settlement of the question. If a gentleman have any newspapers, he must offer them first to his travelling companions. If refused, he may use them himself, thus leaving them free to read also if they so desire. ETIQUETTE IN CHURCH.