Grateful as I am to see this attempt made, I cannot feel that this plan should be followed for the future. Girls do not wish to receive charity, nor can any experiment be thoroughly successful, which does not pay, in the long-run, a fair percentage on the cost of house and furniture. Now, $4.00 a week is, in my estimation, only the fair cost price of the style of board and living which these girls receive; and it could not be kept at that under average management. I do not know the cost of the house, but it would certainly rent for $600. The taxes upon it would be, at least, $120. Now, let us suppose that 30 girls occupy it, each paying the highest rent, of $1.50 per week, which is $45 a month. In 13 months, they would pay $585;--a sum less than the rent alone; the house and water taxes, light, lodging, fire, repairs, and service, being thrown in gratis. I am sure my estimate of the rent and taxes is beneath the real value of both; and it is evident, that no efforts to benefit this class, on a large scale, will succeed, unless made to pay better: companies will undertake only profitable work. I want to see girls unite to furnish themselves, in a still more modest way, with what they need; and I wish to see a system of cooking-houses established, which shall simplify the whole matter. In New York, a Working-women's Home is about to be established, the plan of which was long since submitted to the public. A building has been purchased on Elizabeth Street, which will afford accommodations for four hundred persons. For this, $100,000 has been paid, and $25,000 more will be expended in fitting it up. Half the amount has already been raised; and the managers are making strong efforts to collect the remainder. Of its objects, the "Evening Post" says,-- "In this Home will be found clean, well-ventilated rooms, wholesome food, and facilities for education and self-improvement. Girls exposed to the temptations of a city life will be surrounded by both moral and Christian influences. "The institution is intended to benefit a class of women who now find it impossible, with their slender means, to procure comfortable homes, and are forced to live where moral purity, as well as health, is endangered. "It is well known that families and boarding-house keepers almost always object to female boarders, and that many thousands of sewing-women find it difficult to obtain quarters. Artificial flower-makers, book-folders, hoop-skirt manufacturers, packers of confectionery, &c., are compelled, if deprived of parental shelter, to accept such homes and accommodations as their very limited resources will command. "It is not intended to make this a charitable institution; but the prices will be made so moderate as to be within the means of those who are to be benefited by it, while, at the same time, the establishment will be self-sustaining."