N.B.—This Establishment is conducted on the strictest business principles, with the full intention of making it self-supporting, so that every one may frequent it with a feeling of perfect independence. The assistance of all frequenting the Depôt is confidently expected in checking anything interfering with the comfort, quiet, and regularity of the establishment. Please do not destroy this Hand Bill, but hand it to some other person whom it may interest. * * * * * The Self-Supporting Cooking Depôt (not a very good name, and one would rather give it an English one) had hired a newly-built warehouse that it found to let; therefore it was not established in premises specially designed for the purpose. But, at a small cost they were exceedingly well adapted to the purpose: being light, well ventilated, clean, and cheerful. They consisted of three large rooms. That on the basement story was the kitchen; that on the ground floor was the general dining-room; that on the floor above was the Upper Room referred to in the hand-bill, where the Public Dinner at fourpence-halfpenny a head was provided every day. The cooking was done, with much economy of space and fuel, by American cooking-stoves, and by young women not previously, brought up as cooks; the walls and pillars of the two dining-rooms were agreeably brightened with ornamental colours; the tables were capable of accommodating six or eight persons each; the attendants were all young women, becomingly and neatly dressed, and dressed alike. I think the whole staff was female, with the exception of the steward or manager. My first inquiries were directed to the wages of this staff; because, if any establishment claiming to be self-supporting, live upon the spoliation of anybody or anything, or eke out a feeble existence by poor mouths and beggarly resources (as too many so-called Mechanics’ Institutions do), I make bold to express my Uncommercial opinion that it has no business to live, and had better die. It was made clear to me by the account books, that every person employed was properly paid. My next inquiries were directed to the quality of the provisions purchased, and to the terms on which they were bought. It was made equally clear to me that the quality was the very best, and that all bills were paid weekly. My next inquiries were directed to the balance-sheet for the last two weeks—only the third and fourth of the establishment’s career. It was made equally clear to me, that after everything bought was paid for, and after each week was charged with its full share of wages, rent and taxes, depreciation of plant in use, and interest on capital at the rate of four per cent. per annum, the last week had yielded a profit of (in round numbers) one pound ten; and the previous week a profit of six pounds ten. By this time I felt that I had a healthy appetite for the dinners.