The wardrobe needed by a girl who is in New York for work instead of play is very simple, and not at all expensive. The serge or cloth tailor gown, consisting of a skirt and coat, has grown to be as much a uniform of the well-dressed business woman as the simple regulation morning suit is that of the business man. These can be had at prices ranging from $12 to $30, ready made in the big shops, or can be ordered from a tailor for about $35 or $40. The latter is the more advisable purchase, as the material is so good and the cut so recent that a serge gown, if of medium weight, can be worn summer and winter for two years. An addition of a heavy outer coat or cape makes such a costume sufficiently warm for any weather one is exposed to in New York, and by leaving off the coat and wearing the skirt with a bodice, the hottest weather of summer can be endured. If, added to this, one possesses a pretty silk costume, with one high-necked and one low-necked bodice, one is provided to meet all social as well as work-a-day demands upon one's wardrobe. In New York one either wears street dress and a bonnet, or else full dress. A demi-toilet is not necessary except when one can afford to indulge one's tastes regardless of economy. To the theatre, to restaurants in the evening, for calling, at afternoon teas or luncheons, for any social event, in fact, that occurs in the daytime or in a public place one wears a street dress and bonnet or hat. For even the simplest dinner parties--unless, indeed, one is the only guest and the invitation is impromptu--evening dress is the correct wear, and if by chance one has an invitation to a box at the opera, it is again customary to wear evening dress. Sitting in the orchestra stalls in the opera one would wear street dress and bonnet. For morning and business wear the tailor skirt and coat, worn with a quiet-colored bodice, would be accompanied by a plain walking hat, with no more trimming than a few cocks' plumes, low-heeled walking shoes, and heavy dark gloves. If one's business lay in an office there should be worn as few rings or jewelry of any description as possible. It is considered a sign of great carelessness to go upon the street with no gloves, or with gloves half on, or not tidily buttoned; and nothing has a more provincial appearance than to have one's feet crowded into high-heeled boots.