corduroy velveteen, for, pretty as the Louis XVI. damask is, and admirable as it is for curtains and table-cloths, it does not answer for hard wear, and soon becomes soiled and rubbed, a fact Giles warned me about; but I was anxious to experiment myself on the subject; and having done so, and found it does not answer, here solemnly warn my readers from using this charming material for tight coverings or where real hard wear is expected of it. Tightly upholstered furniture should be always covered in something that will really wear, not only because of the expense, but because of the worry of having workmen always in the house replacing the furniture which has become soiled and worn. But whatever the seat is upholstered in, the fringe round the seat should not be forgotten, and it should almost touch the ground; mine does not, and in consequence the seat always has the appearance of having grown out of its frocks; and the material should be in some measure a contrast to the colour used for enamelling the ends and woodwork; indeed, I much prefer the ends, &c., to be of some polished wood, while the straight piece above the seat and below the shelf could be either plainly painted or polished wood, or else it could be made of brocade or Japanese leather paper. Mr. Giles puts Lincrusta in those he sells to fit into recesses, but I cannot endure this stiff and very ugly material, and always ask him to replace it for me with something preferable, the excellent Japanese leather looking better, in my opinion, than anything else. The straight piece above the seat, if covered in brocade and furnished with tiny hooks, would make an admirable place to display the miniatures and odds and ends of silver that are so fashionable; really old and valuable fans could also be displayed here to advantage, and a thin sheet of talc could be stretched over all. Glass would be too heavy, and the talc would protect the fans, &c., from dust, and yet be sufficiently transparent.