Those who employ women here as clerks, undoubtedly pay them by the day, week, month, or year, where they have permanent situations; but for transient work, by the piece. Women can always be hired cheaper than men, as it costs them less to live. I am fifty years old, and have been figuring ever since I was sixteen; still, I learn something new about accounts every day. A woman would have to serve a long apprenticeship in accounts and on books, before she could do much in adjusting accounts. For a first-class bookkeeper, practical experience in accounts and bookkeeping of business of all kinds are necessary qualifications. I always prefer the early part of the day for work. My business is as good at one season of the year as another. I attend to business as it suits my pleasure--sometimes four or five hours, and sometimes twelve or fifteen, according to the nature and importance of the task, and depending oftentimes upon the length of it, and the time when it is wanted. As a general thing, men and women everywhere in the United States keep as far apart in business affairs as possible--it is the custom. The counting house, office, and place of business are not suitable for a female. I would state that I charge for making out accounts and adjusting books, as a general rule here in Boston, $10 per day, and sometimes more--never less. I have had all prices, from $10 to $50 per day, for one, two, and three months in succession. Sometimes I take a job by contract, say for $500, or some other specific sum, as may be agreed upon, according to the nature and value of the service rendered."