writes: "We employ women in making pants, vests, shirts, and summer coats, both by the week and by the piece. When the sewers take work out, it is by the piece; but when the work is done in the shop, it is paid for by the week. The wages by the week range from $3 to $7. Women thoroughly educated in the trade can make about $6 per week, men about $9--their work is heavier. The number of branches in this trade, and the time of preparation for each, varies. We never receive learners. As the articles are of general use, good hands usually find employment. The work is brisk from November till March 1st, and from May till September 1st. The time of work could be shortened, but at the expense of the laborers' wages. In a city like ours, there is always a full supply of hands. About two thirds of our women are American. Women could not be employed to sell clothing to men." This firm employed, in February, 1860, five hundred hands in the shop, and eight hundred outside. In B. Brothers' establishment, "indoor work is paid by the week. An agent pays for the outdoor work by the piece. Those in the house average $5 per week. Men do heavier work and receive $7. Women make vests and pantaloons; men, coats. They work in the same room. The men do the pressing." (I expect it is a rule that they shall not speak to each other, for not one word did I hear any of them speak in the half hour I spent in the room.) "It requires about six months to learn the business. They do not take learners. An ability to sew well, and neatness with the work, are necessary. They sell most when the country is in a peaceful and prosperous condition. They sell most clothing to Western customers about the 1st of January, and to city retail stores about the 1st of February. They work ten hours a day. There is a surplus of hands in New York. They employ seventy in the house, and between 2,000 and 3,000 outside. The number of Americans is about 20 per cent." Great injustice is done by women in the country, in comfortable circumstances, who do the work at a very low price, merely to obtain pocket money. An English tailor in New York hires girls for making pants and coats. He pays one $4, one $3.50, and another $3, and they work from 7 A. M. to 7 P. M. There is no difference in the prices paid, except when the man's work is heavier. Spring and fall are the best seasons for work. Men can press better, because they have more strength; but women can stitch as well, if they have the experience. He kept one operator at $6 a week in busy times, and $3 in slack times, and another at $5 the year round. Some of the poor tailors in New York rent a room, occupy a spot themselves, and rent out the rest of the room to others at the same kind of work, charging fifty cents for seat room for a man and a girl to assist him; thirty-seven cents for a man alone. It is not easy to get good hand tailoresses, for most are employed on machines. One firm, that employ