that whichever way we do, some of our friends do not like it. We have, therefore, adopted the system of asking the person who has been receiving the paper to renew for herself unless we have been definitely instructed not to do this. Some people tell us to discontinue the subscription when the time has expired. We do not think this a fair thing to ask, for the obvious reason that everyone ought to have a chance to renew for herself in case the giver does not want to renew for her. The third step in receiving a subscription is to write the name in the proper place on the subscription lists that go to the mailing company every Tuesday night. The states in these lists are arranged alphabetically, the towns and cities are arranged alphabetically and the names of subscribers are arranged in the same way. In addition to this the books have to be arranged in districts that correspond to the mail routing of the United States post office. This is an arbitrary dividing, and it increases the work of finding the proper place for entering a subscription. In this a post office chart has to be used constantly. After an entry has been made in the mailing books, the subscription order, before it is filed, goes to the subscription cards. There the clerks must see whether the name is already on the books, or, if not, if it has ever been on our books (In the latter case we revise the former card instead of making a new one). The subscription cards look like the one reproduced below. [Illustration: Subscription Card] Some letters that bring subscription orders contain many other items that must be attended to before the order or letter is filed. For instance, a letter may contain a new subscription, a renewal, a remittance or a request to send a bill, an order for sample copies, for papers to sell at a meeting, for literature, a request for information and an item or poem or article for the columns of the paper. Each matter mentioned in the letter must, of course, be attended to before the letter can go to the files. To avoid having a letter filed before all of its orders or requests have been attended to, we stamp each piece of mail with a little rubber stamp that looks like the following: A.S.B.....Bill A.E.R.....Fin. H.B.S.....Advt. Date Received Ackg......Sub. Papers....Lit. Circ......Amt. & page. Every piece of first-class mail that reaches the office is stamped with these abbreviations and is at once checked for the different stages through which it must go before it is filed. The clerk filing must see that every check on the stamp has a sign after the check to show that the particular matter indicated has been attended to.