teachers may increase in the different States in proportion to the increase of the population. In Brooklyn, L. I., there is a female seminary endowed by Mrs. Packer, which usually, we believe, has an attendance of between 300 and 400 pupils. "Matthew Vassar, Esq., of Poughkeepsie, it is said, has devoted a sum which will soon amount to $400,000 to the endowment of a college for girls in that city. He hopes to make it a rival of Yale, Brown, and Harvard. It is not to be free, but the tuition rates will be very low. In the plan provision is made for a library, cabinets, apparatus, galleries of art, botanical gardens, and the like. If well carried out, this institution may be a lasting monument to the wisdom and benevolence of Mr. Vassar." =28. Teachers of Bookkeeping.= In the catalogue of Comer's Commercial College, Boston, we find the following statement: "As an inducement to ladies to prepare themselves for mercantile employments, a discount of twenty per cent. from the terms for gentlemen is made, although the course of instruction is precisely the same." Twelve free scholarships have been founded in the institution for deserving cases of either sex. With all large commercial schools is now connected a separate department for ladies; and efforts are made by the principals to obtain situations for their pupils as they leave school. A letter from Misses McIntire and Kidder, Boston, states: "We have been engaged in preparing ladies for bookkeepers, saleswomen, &c., for the past ten years. It was at first difficult for ladies to obtain such situations; but as those who did succeed gave entire satisfaction, others were induced to give them a trial; and now they are very generally employed in our retail stores, at prices varying from four to eight dollars per week, and a few at a still higher salary. The time required for a person who has received a common English education, is from six weeks to three months. The terms for the complete course in bookkeeping, which embraces improvement in writing, with rapid methods of calculating interest and averaging accounts, are $14; and for bookkeeping only, $12; and three months' time is allowed. The chances for obtaining employment are very favorable, as more situations are opened to them every year. Each student is instructed separately and assistance rendered in obtaining employment. Bookkeepers are usually employed ten hours a day. The employment is not so unhealthy as needlework. Women are superior to men in faithfulness in the performance of duties." The principal of a mercantile college in Brooklyn says he thinks "many ladies might obtain employment as bookkeepers, if they would only properly qualify themselves for the duties. He had six or seven lady pupils that are now employed as bookkeepers in New York. Their compensation depends on their abilities and the amount of labor they have to perform. They are not so well paid as male bookkeepers. Much depends on the kind of friends a lady has to