The MEMORANDUM LEDGER being paged, and having an alphabet, is for the purpose of containing the head title of every memorandum of consequence, and pointing out the page, in the journal, where the particulars are to be found. This ought to be examined frequently, and the items that are become useless, marked out; those remaining unmarked, should, if numerous, be carried forward. The regular, or occasional deposits of leases, deeds, and other documents of importance, are invariably to be pointed out by a memorandum, as it may be of great import to successors and survivors. From these original sources, transcripts may be made in any form required, for the use of the principal or lord. An account current of cash received and paid should be made out annually, half-yearly, or otherwise, to be examined, passed, and signed by the principal. THE HOUSE STEWARD. This is the most important officer in domestic establishments, and is seldom adopted except in the families of noblemen or gentlemen of great fortunes, by whom he is appointed as their _locum tenens_, not only to superintend such necessary business as, from their rank and condition, or other circumstances, they cannot undertake, but also to control and manage, generally, all the most important concerns of the household. It follows, therefore, that he ought to be a man of great experience in household affairs, steady and attentive in his conduct, and of approved principles and integrity. His character must be irreproachable and exemplary, that he may be regarded with confidence and satisfaction by his employers, and respected by those around him. His chief business will be to hire, manage, and direct, and discharge every servant of every denomination. To appropriate to every domestic his proper and express business, and to see that it be done accordingly. He ought to make it a point never to take a servant without strict enquiry as to his moral character, orderly conduct, and abilities for his situation, nor ought he to withhold a fair character from any servant he discharges. The House Steward, by the suavity of his manners, and equable deportment, has it in his power to sustain the reputation of his master in high estimation, and to make his whole household comfortable and happy. For further hints respecting servants we refer to the Address to the _Mistresses of Families_, in the dedication, p. 10, 11, and 12; and to those given to the _Housekeeper_, p. 52, 53, and 54.