Although the plan of keeping a book of family accounts only belongs incidentally to the main subject under discussion, it is so important that I cannot refrain from a more special mention of it than is given above. It is the simplest thing in the world, not taking more than ten minutes on an average every day. For reference, in case of a disputed bill, it is invaluable, while its influence in keeping down expenses is wonderfully wholesome. If the affairs of a family are to be conducted on business principles, the family account book cannot be neglected. It would be just as safe and sensible for the merchant to neglect _his_ cash book, as for his domestic partner, who undertakes to do her business properly, to fail to keep _her_ cash book. One of the regulations which is proposed posed above as part of the system of family management is, in my judgment, as important in its bearing upon the honesty of the servant as it is upon the question of economy. I refer to the keeping the family stores under the immediate care of the housekeeper. It is nothing to the discredit of servants that this is said. More people are honest _through circumstances_ than is generally supposed. Many a servant is tempted into habits of pilfering by the free and unquestioned access she has to the family stores. I have before used the case of a man carrying on a business and having employes under him, to illustrate my subject. Suppose a merchant or a bank should allow all their clerks free access to the safe or till, they knowing no cash account was kept. If some of these boys or young men were tempted to steal, would not the blame lie chiefly at the door of those who, having it in their power, yet did not remove the temptation? Having now given a few rules for the improvement of servants, which are easily tried, and which I know from observation of their practical working are _worth_ a trial by every housekeeper, I wish to add a few words concerning the material of which, our present supply of servants consists, and to offer some observations upon the question of a prospective supply of possibly a better material.