=99. Bookkeepers.= The employment of female accountants is gradually extending in our cities. In female institutions of learning, and in benevolent institutions, lady bookkeepers might be very well employed. Indeed, we think, they would find no difficulty in obtaining situations. We know that many merchants would employ them, if they were properly qualified. We know of some that now occupy lucrative situations in fancy dry goods and millinery stores. We have no doubt but the books of most mercantile men would be more accurately kept, if their wives and daughters had charge of them. In all European countries women keep the books of the majority of retail stores. The books of nine tenths of the retail stores in Paris are kept by women. They are fenced in, and separated from the saleswomen by a framework of glass. A number of women are employed as accountants at hotels in Europe. There is a large school for instruction in bookkeeping in Paris, where the pupils are practically trained. An exchange of articles of a trivial nature, and a cheap coin of some kind, are used as a medium of circulation. At one of the largest wholesale warehouses in Boston, the head corresponding clerk is a young woman, who writes a beautiful, rapid hand, and fulfils the duties of the situation to the complete satisfaction of her liberal employer. A practical knowledge of arithmetic is necessary for bookkeeping and selling goods--two of the most inviting openings now presented to women of ordinary intelligence. The lady who keeps the books of T----'s skirt factory, New York, receives a salary of $400. Mr. M. prefers lady bookkeepers, because they are more particular in keeping accounts, and they are more patient in their calculations. They are, as a general thing, more honest and conscientious. Women are just as capable of becoming good financiers as men. Industry, honesty, and promptness, with the ability to write a plain, correct business letter, ability to calculate rapidly and correctly, with a knowledge of bookkeeping, certainly should insure a situation to a lady, where there is a vacancy. It is well, however, for those who have qualified themselves for bookkeeping, to obtain a certificate: it is a passport that will aid them in securing a place. The salaries of bookkeepers in New York run from $250 to $2,500. At a large store, where saleswomen were employed, I was told they find lady bookkeepers more accurate in their accounts, and not so likely to appropriate money that don't belong to them. Where a gentleman bookkeeper receives $15, a lady usually receives but $8. I know of one lady in Cleveland, assistant cashier, who received a salary of $300. An accountant in Boston replies to a circular sent him: "I think the employment as favorable to bodily health as any sedentary occupation; but in my particular line of business it is rather trying to the head, as it often requires close application and intense thought.