Starting with the intention of retaining all headings upon which the A. L. A. list and the Library of Congress were agreed, I soon found that some of these very headings had occasioned the greatest dissatisfaction. If the new list was to be acceptable to any considerable number of those who had taken sufficient interest in the subject to answer Miss Crawford's questions, I must endeavor to get closer to the point of view of the users of the catalog, rather than be governed by theory or established precedent. The Library of Congress headings are admittedly devised to meet conditions in the Library of Congress,--certainly very different conditions from those of a public library. Moreover, the Library of Congress headings have been, and still are, in a state of development. Many changes have been made in the last dozen years, and as it is plainly impracticable to reprint immediately all cards bearing a discarded heading, libraries purchasing cards printed several years ago will often find headings suggested that are no longer in use by the Library of Congress. Sometimes cards for two editions of the same book bear altogether different headings. The varying headings adopted by the departmental libraries, whose cards are printed and issued by the Library of Congress, cause still further apparent inconsistency. We cannot be sure that any particular heading was ever approved by the Library of Congress unless the card bears the Library of Congress serial number. The Department of Education, for example, uses Secondary education and Art education, while the Library of Congress uses Education, Secondary, and Art--Study and teaching. The Department of Agriculture has adopted Botany, Agricultural; Fruit and fruit trees; and U. S.--Forestry; while the Library of Congress enters the same material under Botany, Economic; Fruit culture; and Forests and forestry--U. S. Such variations make it impossible for any cataloger using the printed cards to follow blindly the headings suggested thereon, and emphasize the fact that no list of headings can be satisfactory to all kinds of libraries. Most of the headings for the new A. L. A. list were decided upon before the Library of Congress began to issue its printed lists. On comparing the lists first received, I found cases where the Library of Congress had changed its practice, and as each instalment was issued I made changes in the manuscript already prepared, in order to bring the two lists into closer agreement. Doubtless in the Library of Congress lists yet to be issued there will be many headings different from those in use five years ago, at the time the list which was my guide was copied from the Library of Congress catalog.