"The assessment," writes M. Godin, "for the support of the fund to which the workmen consented amounted to about one per cent. of their earnings. The chief of the establishment at the same time contributed all the money resulting from fines for spoiling work and for infractions of the rules of the manufactory. Thanks to this combination, the three principal causes of discord between patron and workman on the subject of relief-funds are removed. First, mistrust and suspicion are avoided. The managers of the treasury are of their own number, and therefore the workmen feel perfectly free to hold them to strict account for every sou received or disbursed. Second, as the fines for breaking the rules are devoted to the fund, the workmen themselves are the sole gainers. This teaches them to respect the rules, and they are little disposed to side with the refractory when they oppose a fine. Third, fines for spoiling work cause no ill-will; indeed, they are submitted to with a good grace. The fine benefits the fund; and, moreover, as in the case of fines for breaking rules, the workman has always a jury of his peers to appeal to: the board of managers is always at hand to approve or disapprove of the fine." The fund thus administered has proved a great blessing to those who have claims upon it, and the members of the board have worked together over twelve years in the most exemplary harmony; or, in M. Godin's words, it has "parfaitement fonctionne sans conflits, sans contestations d'aucune sorte, et de maniere a donner d'excellentes resultats." The average yearly receipts have been eighteen thousand nine hundred francs; average disbursements, eighteen thousand seven hundred and ninety-four francs. Possibly these facts and figures may be of service to some of our chiefs of industry who are studying to improve the condition of their employes. M.H. NEW YORK AS AN ART-PATRON. That cities, like individuals, have idiosyncrasies that may be defined and estimated, and that may be depended upon to lead to the adoption of a certain line of action by the community in view of a certain set of circumstances, is a fact which is continually receiving fresh illustrations. The attitude of New York toward Mr. Theodore Thomas is a case in point. There is among the works of the Scottish poet Alexander Wilson, better known as the "American Ornithologist," a ballad entitled "Watty and Meg; or, The Wife Reformed." Its moral is for all to read. Watty's measure of domestic felicity was but scant, and when the burden laid upon him became greater than he could bear he determined to leave the cause of his misery: Owre the seas I march this morning, Listed, tested, sworn an' a', Forced by your confounded girning. Farewell, Meg! for I'm awa'. In view of losing her husband and victim, Meg repented and swore to mend her ways, conceding even Watty's stipulation to keep the family purse: