_M._ I think not, Louisa. I have myself to-day been the witness of something quite _apropos_ to our subject. In riding in the omnibus from Cambridge, this morning, I observed among the passengers two young men, about the age of your brother Albert, apparently collegians, who, from their intercourse, I judged to be intimate friends--probably classmates; but there was a marked difference in their manners and appearance. One of them, to some personal advantages added elegance of dress, and a voice the tones of which were particularly musical when he addressed a pretty and fashionable lady opposite him. If, by the jolting of the carriage, he accidentally touched the hem of her garment, he apologized most gracefully; and he was evidently regarded by the whole party as a most polite young man. The classmate had nothing remarkable in his appearance, bearing none of the externals of polite life. Suddenly the bell rang, and we stopped to take up a woman, who had with her a large bundle, which, as we were already crowded uncomfortably, she retained in her arms. The last-mentioned young man, seeing that she was heavily burdened, and looked weak and sickly, kindly told her to allow him to hold the bundle for her. There was instantly a smile exchanged between the lady and the well-dressed collegian, with unrepressed glances of contempt at the bundle, accompanied with loud hints about vulgarity, &c. This conduct was observed by the woman, and seemed to hurt her feelings much. However, she did not ride far, and when the coach stopped, her kind young friend assisted her out with as much consideration as if she were a princess. This little incident pleased me much. _L._ Really, mother, I should think there was precisely the difference between Matilda and Caroline, as between the two collegians. Caroline’s kind acts and polite words are always for the rich, the high-born, or the fashionable. Matilda delights in doing favors to those who can make her no return. She looks upon all as her fellow-creatures--never seeming to think of their station in life. She treats the poor, wherever she finds them, as her “neighbors,” in the Bible sense of the word. She has made many a widow’s heart to sing for joy, and she is truly a good Samaritan. _M._ You are enthusiastic, my dear, in praise of your friend. I shall certainly give my opinion in favor of Matilda, whose politeness is evidently the politeness of the heart; and though a person may sometimes be sneered at for practising it toward the poor and humble, he will generally be respected, and always have more influence than he who is only polite to a few for interest’s sake. I hope, my dear, as you appreciate Matilda’s worth, you will make her your model. I am very glad my daughter loves such a character, as we almost always imitate what we admire. A person who is polite and kind to all, enjoys the highest kind of satisfaction; for he knows that in loving his neighbor, he also obeys God.--[_Young Ladies’ Friend._]