If there be a millionaire in the land who is at a loss what to do with the surplus that has been committed to him as trustee, let him investigate the good that is flowing from these chemical laboratories. No medical college is complete without its laboratory. As with universities, so with medical colleges; it is not new institutions that are required, but additional means for the more thorough equipment of those that exist. The forms that benefactions to these may wisely take are numerous, but probably none is more useful than that adopted by Mr. Osborne when he built a school for training female nurses at Bellevue College. If from all gifts there flows one-half of the good that comes from this wise use of a millionaire's surplus, the most exacting may well be satisfied. Only those who have passed through a lingering and dangerous illness can rate at their true value the care, skill, and attendance of trained female nurses. Their employment as nurses has enlarged the sphere and influence of woman. It is not to be wondered at that a Senator of the United States and a physician distinguished in this country for having received the highest distinctions abroad should find their wives from this class. _Fourth_--In the very front rank of benefactions public parks should be placed, always provided that the community undertakes to maintain, beautify, and preserve inviolate the parks given to it. No more useful or more beautiful monument can be left by any man than a park for the city in which he was born or in which he has long lived, nor can the community pay a more graceful tribute to the citizen who presents it than to give his name to the gift. If a park be already provided, there is still room for many judicious gifts in connection with it. Mr. Phipps, of Allegheny, has given conservatories to the park there, which are visited by many every day of the week, and crowded by thousands of working people every Sunday, for, with rare wisdom, he has stipulated as a condition of the gift that the conservatories shall be open on Sundays. The result of his experiment has been so gratifying that he is justified in adding to them from his surplus, as he is doing largely this year. To any lover of flowers among the wealthy I commend a study of what is possible for them to do in the light of Mr. Phipps's example; and may they please note that Mr. Phipps is a wise as well as a liberal giver, for he requires the city to maintain these conservatories, and thus secures for them forever the public ownership, the public interest, and the public criticism of their management. Had he undertaken to manage and maintain them, it is probable that popular interest in the gift would never have been awakened.