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THE SOCIETY OF ARTS SHORTHAND EXAMINATION (GRADE II.).

The paper set this year presented an average degree of difficulty. The three tests were characterized by the customary variety of topic-dealing, as they did, one with the question of laying out an estate as a forest, another with the subject of education, and the remaining one with problems of naval artillery.

In accordance with the practice that has prevailed during recent years, the third-class test took the form of a letter. To attack this with any chance of success, a fairly extensive acquaintance with the language was necessary. Such expressions as "calculated to enhance the æsthetic value of an estate," "modern arboriculture, ‚""minimizes its ravages," and "intermixing beech," and such terms as larch, fir, and pine, make demands upon the knowledge, mental alertness, and phonographic readiness of beginners. Without a good deal of preliminary practice of a varied character, the sudden occurrence of these phrases and words may cause hesitation with disastrous results. But the piece was not on the whole a difficult one. The first four minutes were rather more difficult than the following three. The latter contained very ordinary every-day phraseology, with abundance of opportunities for the free employment of phraseography. In illustration of this feature I may quote the following, which are some only of the "joinable" sets of words in the last three minutes of the test: "be able to make,' "we do not think," "it will be," 'you may be pleased," "we think it is," "there is always," "it would be," "as soon as possible."

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The "second-class" passage was an extract from a speech delivered in the House of Commons last year in the course of the discussions on the Education Bill brought in by the Government. It contained a larger proportion of long words than either of the other two passages, but for the most part its vocabulary was not of an "out-of-the-way" character. As far as individual words are concerned, theorizer, co-ordinate, co-ordination, urban and speculative were probably those that would be most likely to cause the beginner to hesitate. But the beginner can hardly expect in any event to gain a certificate at 110 words a minute. There were many repetitions in the passage. Thus the words education, educational, and educationally occurred frequently, the hon. member for Camberwell" occurred four times, "the hon. baronet" thrice, and "County Council" four times (in two consecutive sentences). On the whole, however, the piece cannot be described as an easy one. Its chief difficulty consisted in the frequent juxtaposition of words that permit of very little abbreviation. Such expressions as "educationally inefficient,' theorizer and professor," prove seriously detrimental," "richer areas," co-ordinating primary and secondary education," "theoretical finish and perfection" and "speculative moods," especially when several of them are found in a single sentence, call for the ability to write on an average from ten to twenty words per minute more than the rate at which this particular passage had to be dictated. And it must be added that the special difficulties of the passage

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We are obliged by youra of yesterday's date, and await your further advice, as intimated. We note the results of your investigations in the matter of trade marks, and with regard to the registrations in 1887 to which you refer, we find that these word conducted by a former secretary to our company who is not now with us, and we are at a loss to understand why registrations should have been secured by him in the piece goods class if our interests are really sufficiently protected for the mark in question in the woollen goods class. There may, of course, have been special reasons for this, as, for instance, the registration in the woollen goods class in the case of piece goods partly manufactured from cotton and partly from wool, but where the predominating element is cotton. We are, however, unable to understand how the measure

of the predominating material is determined, whether by value or by weight, and think it is just possible that the registration was obtained so that our rights would be fully protected and so that we might be on the safe side. Unfortunately, none of the documents appear to have been preserved. Perhaps you will be good

enough to consider the subject further in regard to this question of the accurate classification of any of our manufactures which are of this doubtful character in respect of registration, and fully advise us in due course.

Yours faithfully,

were not equally distributed over the whole of it, but were concentrated in two or three (chiefly in two) separate minutes.

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The "first-class" test, though less difficult than some passages which have been set for that test in past years, was fairly difficult. A high standard of knowledge and skill is properly demanded from those who seek a first-class certificate, and success is possible this year, as formerly, only to candidates who reach that standard. The passage dictated was taken from a Parliamentary speech-apparently delivered in the House of Lords -on the subject of our naval artillery. Such expressions as "belt of armour, "armoured belt," "capped armour piercing shot," "armour piercing shell," projectile," trajectory," "cordite," "erosive," hoists," "gauging,' hierarchy of patterns," ought not to be beyond the capacity of the first-class" phonographer to deal with, though the man who can deal with them satisfactorily at a moment's notice, may feel assured that he is qualified to undertake most of the more difficult tasks that fall to the lot of the shorthand writer. A good speed capacity is needed to write promptly such successions of words as absolutely deter and diminish the penetrating effect of the shot," at what trajectory the projectile will be propelled," "powder, guns, and projectiles," and some others that present themselves in this passage. An omission occurred in

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one sentence as printed which may cause embarrassment to some of the candidates. And so you back from pattern to pattern, and the hierarchy of patterns of guns that you will find, etc." So runs part of a sentence. Evidently, either "go" or may go," requires inserting after "so to complete the sense. To counterbalance the special difficulties of the piece, there are plentiful occasions for the use of phraseography. And I hope," "it has been," "which is not,' there is also," "that it is," "to deal with" and "that is so," all occur in the first minute. Later on in one comparatively short sentence are "I have seen,' "ever and ever,' "here and there and "such and such." Another sentence, still shorter, yields " very good," "and I do not think," and "in this respect." More important," "most important," "in my opinion," "in the world," for one moment," and other common phrases help materially to mitigate the occasional severity of the piece. From a phonographic point of view a curiosity of expression in the passage is afforded by "important improvement."

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To come to statistics. If the passages had been counted in syllables instead of words, and a syllable and a half treated as the equivalent of one word, the second-class test would have been considerably shorter, the first-class test considerably longer, and the third-class test slightly longer. first-class passage (980 words) consists of 1,378 syllables only, equal approximately to 141 syllables per word. In the second-class passage, on the other hand, 770 words yielded as many as 1,209 syllables, or nearly 157 syllables per word. The third-class passage contrasts with this, its 560 words containing only 820 syllables, being equal to, approximately, 1'47 syllables per word. From the point of view of the proportion of words of more than one syllable, the secondclass passage was relatively much more difficult than either of the other two passages, and the easiest of the three in this respect was the first-class passage. But a larger proportion of monosyllables, though it means a smaller amount of effort on the part of the reader, and an apparently slower speed of dictation, does not necessarily mean less difficulty in taking down, because greater care may be and often is required for the adequate representation of the short words that abound in our language. A curious circumstance about the first and second-class passages is that the first 137 words of the firstclass piece contained exactly the same number of syllables as the first 110 words of the second-class piece. In other words, the reader had to articulate at practically precisely the same pace, to utter in the one case 140 words per minute, and in the other case 110 words per minute!

REVIEW.

E. A. COPE.

Pitman's Commercial Reader. An Introduction to Modern Commerce. Senior Book. Crown 8vo, cloth, 272 pp. Price 2s. Sir Isaac Pitman and Sons, Ltd., London, Bath and New York.

In "Self-Help " and similar works, what may be termed the classic stories of British manufacturing and commercial enterprise are made familiar to the world of readers-those relating, for example, to Watt, Arkwright, Peel, and the rest. But it is not so easy for readers to make themselves acquainted through the medium of a single volume with the equally remarkable work of the captains of industry of our own day. One of the great merits of " Pitman's Commercial Reader," and one of its most attractive features, is that it exactly meets this want, by giving in a most readable and interesting style the life stories of the leaders in the financial and industrial world of to-day, whose names are familiar to everyone-Lord Rothschild, Lord Armstrong, Lord Masham, Sir Alfred Jones, Sir Titus Salt, the Horrocks, Sir George Williams, and many other successful business men. stories of their lives are fully illustrated by portraits and many effective illustrations of the great industrial concerns associated with their names. It should, however, be clearly understood that the biographical feature which lends such attractiveness to the "Commercial Reader" is subordinate

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to the general design of the work. The "Reader" is divided into nine sections, each furnishing information relative to some department of commercial enterprise which the biographical notices in most instances effectively illustrate. An idea of the wide scope of the work may be gathered from the statement that the subjects dealt with include the land as the source of wealth, money and banks, the functions of the Civil Service, canals, railways, shipping, tariffs, insurance, trade marks, producers, capitalists, merchants, imports, exports, foreign and colonial markets, and a host of other matters. Present-day enterprise for the promotion of trade is dealt with in a clear and intelligible style. The entire conception of the work, and the able treatment of every detail of the subjects dealt with, are such as admirably fit the "Reader not only for the senior scholars for whom it is intended, but for all who desire an interesting introduction to British commerce. The book is beautifully and most profusely illustrated with 163 pictures, including many full page illustrations, and with a coloured map of the British Empire, showing the steamship routes and cables, and six maps in black and white.

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SHORTHAND AND TYPEWRITING IN NEW SOUTH WALES.

The annual distribution of prizes in connection with Stott and Hoare's Business College took place at the Centenary Hall, Sydney, on 13th Feb. Mr G. S. Littlejohn, vicepresident of the Sydney Chamber of Commerce, occupied the chair, and the hall was crowded. Among those on the platform were Messrs E. W. O'Sullivan (Minister for Works), J. S. Larke (Commissioner for Canada), and E. H. Pybus (president of the Sydney Institute of Practising Shorthand Writers). In opening the proceedings, Mr Littlejohn said that nowhere in the world was competition so strenuous as in Australia. The whole keynote of life there was competition, and it behoved those of the rising generation to be unremitting and earnest in their toil if they desired to be successful. Nothing could be finer than the work done at the college, and the excellent results that had been obtained were highly creditable to the principals. Mr O'Sullivan, in distributing the prizes, explained that he had been asked at the last moment to take the place of Mr Perry, Minister for Public Instruction, unavoidably absent. Among the prize-winners was Miss Elsie K. Begbie, who received a gold medal and certificate for the rate of 200 words per minute, the highest ever attained in Sydney by a lady shorthand writer. The annual report showed that the College, since its establishment in 1885, had progressed rapidly. During the year over 1,000 students passed through the various departments, and the number in actual attendance had at times exceeded 550. The Commercial Department, which was a special feature, was like a large office, and a complete commercial community. At the department's bank, tokens, with sufficient appearance of reality, were issued to represent all the coins in national currency, and the bank notes and other documents used were as nearly as practicable counterparts of those used in actual business. The " Budget" system gave the students at once a certain amount of independence and reliance, and at the outset introduced them to the college bank, where they opened accounts and by degrees were introduced to every variety of business transactions. The results at the examinations showed that there had been a large number of successes in shorthand, typewriting, etc. It was stated that arrangements had been completed for the erection of a large and handsome building in Moore street, near the present site of the College premises.

CORRESPONDENCE.

EVERCIRCULATORS.

Sir, So far as my evercirculator experience goes, I find that there is always a little apathy among the members of evercirculators in regard to the work of outline correction. Without doubt this correction work is a valuable feature of

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evercirculators. It has been urged by some that as all the members of an evercirculator may not be possessed of equal phonographic skill, it is more advisable that the task of correcting any phonographic inaccuracies should devolve upon some one member, generally the conductor, in preference to all the members taking part in this work. This argument, however, I cannot quite follow. I am strongly of opinion that in order to obtain the maximum of benefit in the direction of phonographic efficiency, each member of an evercirculator should have some share in outline correction. good number become members of evercirculators with the view of improving their phonographic knowledge, and I think there can be no better way of achieving this end than to have imposed on them the obligation to take part in the correction work. As the conductor himself should make a point of supervising generally this correction work, and as each member has a right to defend any of his outlines which may be called in question, in this way, I think, we get over the difficulty before alluded to in regard to the various degrees of phonographic efficiency of the individual members. In some magazines it is the custom for the members to take share in the outline correction of all the contributions. A more satisfactory method, however, is the one where each member is expected to correct the outlines only in the article preceding his. The adoption of this latter plan I find invariably leads to the work of correction being more thoroughly done. In regard to Mr Plant's suggestion that the criticisms and remarks upon the various articles should be left to one member alone, such an arrangement would, I fear, take away from evercirculators one of their most attractive features; I mean the social and chatty intercourse which is afforded by the mutual friendly remarks and criticisms by all the members. Besides, we should not lose sight of the fact that this work of criticising has in itself an excellent educational effect upon those taking part in it. For these reasons, therefore, I think that every member of an evercirculator should be expected each round to pass his opinion, and comment generally, on the contributions of all his fellow members.

ANCIENT INKS.

ULTRAMONTANE.

The ink used by ancient writers was formed of lamp-black, or the black taken from burnt ivory, and soot from furnaces and baths. Some have supposed that the black liquor which the cuttle-fi h yields was frequently employed. One thing is certain, that whatever were the component ingredients, from the blackness and solidity in the most ancient manuscripts, from an ink-stand found at Herculaneum, in which the ink appears as a thick oil, and from chemical analysis, the ink of antiquity was much more opaque, as well as encaustic, than that which is used in modern times. Inks of different colours were much in vogue; red, purple, blue, and gold and silver inks, were the principal varieties. The red was made from vermilion, cinnabar, and carmine; the purple from the murex, one kind of which called the purple encaustic, was appropriated to the exclusive use of the Emperors. Golden ink was much more popular among the Greeks than among the Romans. During the middle or dark ages, the manufacture both of it and of silver ink was an extensive and lucrative branch of trade, and the illuminated manuscripts which remain are a striking proof of the high degree of perfection to which the art was carried. The making of the inks themselves was a distinct business, another connected with it, and to which it owed its origin, was that of inscribing the titles, capitals, as well as emphatic words, in coloured and gold and silver inks.

LONDON AND THE PROVINCES.

The Editor will be greatly obliged by receiving marked copies of any local journals that contain paragraphs or comments on subjects likely to be of interest to the readers of this Journal.

The winter session of the educational classes at the Y.M.C.A., Wellington place, Belfast, concluded on 1st April,

when Mr R. Semple, H.M. Inspector of Schools under the National Board of Education, inspected the shorthand classes, of which Mr J. Stringer, F.I P.S., is instructor, and having examined the speed class, and dictated a piece which was taken down and read back to him, and heard the elementary class read back from their shorthand some short sentences, he expressed himself as much pleased and surprised to find the elementary class, after only three months' tuition, so proficient, the latter class having started only in January. The interest taken in Pitman's Shorthand in Belfast is evinced by the fact that the average attendance at these classes was from 110 to 120 pupils, and that learners went away at the end of the term with a working knowledge of the art. The Secretary of the Association, Mr D. A. Black, takes a keen interest in shorthand, and has contributed greatly to the success of the classes by using his influence to secure positions for students in the city.

The ninth annual meeting of the Wigan and District S.W.A. (federated) was held on 26th March, at the Association headquarters, Market street, Wigan, when a good number of members was present, the President (Mr G. H. Haydock) being in the chair. The Secretary (Mr F. Bithell) presented his annual report, in the course of which it was stated that the membership had been kept up during the past twelve months, and in addition a branch had been formed at Pemberton, which it was hoped would eventually prove successful. The following officers were elected for the ensuing twelve months: President, Mr G. H. Haydock. Treasurer, Mr E. Cox. Auditor, Mr J. Ashton. Secretary, Mr H. B. Jones. Assistant Secretary, Mr R. R. Hulton. Committee Miss James, Messrs H. Bashforth, F. Bithell, E. Casson, Fearnley, and T. Macdonald. It was decided that the summer session should commence on Thursday, 16th April, at the new Association headquarters, Kennedy's Rooms, Makinson arcade, Wigan. Phonographers are cordially invited to attend the meetings.

The classes carried on at the Central Board Continuation School, Reading, have just closed. Shorthand has been the most popular subject, and the work has been thorough and earnest throughout. This is shown by the fact that all the candidates for Pitman Speed Certificates were successful, at speeds ranging from 110 to 60 words a minute. The advanced classes were conducted by Mr Alfred Stubbles.

An examination was held in connection with the shorthand sections of the Evening Continuation Classes at the ScarThe borough Central Board Schools on 26th March. examination was conducted under the regulations of the Phonetic Institute, and notification has been received that the following students were successful :---Theory Certificate: -Elizabeth Anderson, Amy Atkinson, Ethel Clapham, Mary Fowler, Irene H. Marriott, J. Florence Thorpe, G. Curry, B. Lancaster, R. Morrison. Elementary Certificate:-Alice Wiseman, A. Collings, J. A. Cooper, G. Alfred Forster, S. Humphrey, F. J. Westwood, J. Wiseman. Shorthand was one of the most popular subjects taught at the Evening Continuation Schools, the attendance being well maintained to the close. During the first half of the session, the shorthand classes were taught by Mr H. Norwood, and on his leaving the town to take up an appointment under the County Council at Northallerton, his place was filled in the advanced section by Mr V. Atkinson, and in the elementary by Mr W. Willings.

At the annual social meeting of the Stonehaven S. W.A. there was a very large attendance. After tea, Mr D. Waldie, president of the Association, referred to the continued prosperity of the society. Starting in 1885 with eighteen names on the roll, the membership had gradually increased until now there were no fewer than eighty-seven members. He had it on the authority of Mr Monroe, H.M. Inspector of Schools, that Stonehaven occupied a unique position among

towns of like importance in respect of the numerical strength of its phonographic association. He thought it was only right to recognise the continued courtesy of the School Board of Fetteresso and Rickarton in affording them accommoda. tion in Stonehaven School for their bi-weekly meetings. During the evening prizes and certificates were presented to the successful pupils. These included three fountain pens, which were awarded to the best pupils in the two Elementary and Manual sections. The adjudicator was Mr G. Laing, of the Aberdeen School of Shorthand and Business Training, A musical program was rendered, and a dance followed.

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At the Tyneside Phonographers' Association (federated), Church Institute, Hood street, Newcastle-on-Tyne, Mr G. E. Pearson, of the Sunderland Commercial S.W.A. (Pitman medallist, 200 words per minute), read the last paper of the winter session, on 20th March. His subject was: A Phonographic Mixture," and proved to be an able exposition upon several important principles in Phonography. 27th March a conversazione was held, the evening being most enjoyably spent by Messrs Bennet and Muir giving gramophone and lantern entertainments respectively, and the members taking part in ping-pong and other games. On 2nd April a Society of Arts shorthand examination was held. On 3rd April the Chairman (Mr J. Brodie) presented the prizes to the winners of the neatness and accuracy competition (longhand into shorthand), viz, "Tales from Dickens (in Phonography), Mr J. H. Grant; "Pitman's Business Man's Guide," Mr W. Perkins; "Shorthand in the Office,'' Mr G. H. Walker. The Association meets every evening throughout the year for speed practice (at 40 words per minute and upwards), etc., full particulars regarding which will be gladly furnished on application to the Hon. Secretary, Mr G. W. Muir, 27 Redheugh Bridge road, Gateshead.

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The annual meeting of the affiliated societies, the Southport-Birkdale S.W.A. and the Civil Service Institute, was held on 1st April at the School of Shorthand, 80 Kensington road, when the summer session of practical training also commenced. Mr G. Henry presided. After the reading of the secretary's report, it was announced that very cordial communications had been received from the Rev. Canon Honeyburne, vicar of Christ Church, the Rev. C. H. Hatfield, vicar of St Philip's, and Mr G. M. Dent, expressing willingness to become vice-presidents; also from the permanent vice-presidents, the Rev. F. Sinker, vicar of St Paul's, the Rev. E. P. Cook, M.A., and the Rev. F. Gough, vicar of St Cuthbert's, Everton. Among the successes recorded by former fellow-students, the most noteworthy were those of Miss A. L. Tomlinson, who had obtained an important appointment at Leicester; and Mr E. Pidduck, who had obtained the highest possible marks in shorthand at a severely competitive Civil Service examination, and had thus secured the first place in the list of candidates for the much-coveted post of Supplementary Clerk in the office of the Secretary, General Post Office, London. The report was adopted, votes of thanks accorded to the vice-presidents, and several new members elected. The re-election of the secretary, Mr Stanley B. Ouzman, the treasurer, Miss Eyles, and the committee was unanimously agreed to.

SPECIAL ANNOUNCEMENTS.

Teachers of Phonography and Secretaries of Shorthand Writers' Associations are invited to send us Announcements of Classes, Meetings, Lectures, Discussions, etc., for this column. Announcements are inserted free of charge.

LONDON. EXETER HALL, Strand, and 186 Aldersgate street, Y.M.C.A.-The shorthand classes are now entering upon a new term, which will enable students who have attended during the past winter, and others who have studied elsewhere, to continue their practice until July next. New students, either beginners or improvers, are invited to apply to the Secretary for list of classes and to enrol at once.

LONDON.-SUSSEX ROAD COMMERCIAL SCHOOL, Brixton, S.W. (near Brixton Station), is open for all commercial subjects on Monday, Tuesday, Thursday and Friday evenings, from 7.15 to 9 45. Shorthand a speciality. Splendid facilities for speed practice. Preparation for Pitman's Speed Certificate from 60 to 160 words per minute. Examination to be held at end of June next. Teachers: Mr G. W. Laxton, F.I.P.S., F.Inc S T., Mr Lindsay Ash, F.I.P.S., and Mr G. Matthews, F.I. P.S. (and of Clark's College, etc.).

NORTHWICH.-The classes in shorthand and typewriting, which have been so successful during the winter session, at the Verdin Technical School, Northwich, will be continued during the summer months. The school is well equipped with three of the leading types of machines, and students are taught to operate any one or all of them; special attention is given to duplicating work. The shorthand classes will consist of elementary, intermediate, and advanced grades. Typewriting classes will be held on Monday evenings from 7 to 9 30, commencing 4th May. Shorthand classes on Wednesday evenings from 7 to 9 30. Students wishing to join the above, or day classes, are requested to communicate, as early as possible, with the teacher, Mr John Bayley, 180 Earle street, Crewe, or Mr T. A. Cook, head master Technical School, Northwich.

ANSWERS TO CORRESPONDENTS.

Answers to all inquiries relating to Shorthand, Typewriting, Commercial Education, Commercial Law, the Civil Service, and kindred subjects, will be published as soon after receipt as possible, but correspondents are requested to bear in mind that in some instances research taking time may be needful before satisfactory information can be furnished, and also that this Journal is sent to press eleven days in advance of the date of publication. Correspondents can be answered under initials or a pseudonym, whichever they prefer, but their names and addresses must be forwarded as a guarantee of good faith. All letters of inquiry should be addressed EDITOR, PITMAN'S PHONETIC JOURNAL, PHONETIC INSTITUTE, BATH.

READING SHORTHAND NOTES.-J. A. F. writes from New South Wales requesting us to reproduce the reference made to this subject in Pitman's Shorthand Weekly of 6th Dec. last, to which we directed the attention of a correspondent who asked why an article or speech written in shorthand by a professional should always require a key ?-As our correspondent cannot obtain the Weekly, we have pleasure in quoting the material portion of what was there said: Putting aside notes taken at very high speeds, it does not seem to be generally understood by those outside the ranks of the shorthand writing profession, that it is a perfectly easy thing for one phonographer to read and transcribe the notes of another phon grapher, provided that the matter is of an average description. They may not use exactly the same outlines, but the overwhelming majority of English phonographers employ the system as it is found in the instruction books to-day, and there are no obstacles to correct transcription from this We may point out, however, the desirability of students and others taking, as part of their regular training, the reading of each other's notes. The many aspects of usefulness of this method will be obvious to all."

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PROFESSIONAL SHORTHAND WRITER.-Ambitious is anxious to qualify as a professional shorthand writer; his present speed is 140 words a minute, but he experiences a difficulty in taking a full note unless he keeps close to a speaker.-Probably our correspondent's speed is not so high as he supposes. What he needs is thorough training under a good coach, for the improvement of note-taking ability, testing in accuracy, etc. He will find the duties of the professional shorthand writer fully dealt with in The Shorthand Writer," by T. A. Reed (Pitman, 3s. 6d.).

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DICTATION.-Victim inquires whether dictators usually require shorthand writers to read over their notes after taking down each letter, in order to make revisions, without any concern for the unsightly appearance of the note occasioned by such revisionsWe do not think that it is usual for dictators to give dictatees so much trouble, although there must always be, from time to time, occasions when it will be needful for the dictator to require a particular letter to be read over to him. Puzzling interlineations may be avoided if Victim uses a note-book with a ruled margin, which can be reserved for corrections and additions. Such a note-book is Fono, No. 19, price 6d., the refill for Pitman's NoteBook Cover and Transcribing Slope.-Dictation asks what we

consider would be a fair remuneration to give to a boy for dictation for three or four hours a week. Probably a schoolboy would consider is. per week a very satisfactory remuneration for reading for the time our correspondent requires.

LONDON CHAMBER OF COMMerce ExaminATION.-W. L. L. can hardly expect to achieve great success at this examination on the strength of the text-book he names, as the questions set are fairly advanced. We should advise him to procure at once Pitman's "Book-keeping Simplified" and "Advanced Bookkeeping," and to make himself as thoroughly acquainted as possible in the time still left with their contents, especially the latter.

JOINT STOCK COMPANIES' ACCOUNTS.-For Joint Stock Companies' Accounts J. H. G. will find Van de Linde's work, published by Mr E. Wilson, one of the best, the same author's "Bookkeeping and other papers" is the book adopted by the Institute of Bankers for use in connection with their lectures and examinations. These works are both expensive, but they deal exhaustively with the respective subjects.

ACCOUNTANCY.-Forward is referred to several recent replies to inquirers on this subject. As we do not know what existing knowledge Forward has of book-keeping, we do not know whether to recommend him elementary or advanced text-books. would, however, do well to study the two books mentioned in our answer to W. L. L.

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BREWERY ACCOUNTS.-Gee and Co., Moorgate street, London, E.C., will, we think, be able to supply C. F. O. with a work dealing specially with these accounts. There is, however, nothing very special about them, and unless C. F. O. is called upon to initiate a set of books, he should, if he is well acquainted with the theory of double entry book-keeping, be able to carry on a set of books already opened.

EXAMINATION PAPERS.-We are obliged to A. D. for his remarks upon our paper No. 48 (the point he deals with in No. 51 has already been mentioned in this column in answer to other correspondents). His questions, however, deal rather with law than with accounts.

SHIP'S CLERKSHIP.-G. T. R. asks to whom he should apply, and what are the qualifications for a ship's clerkship in a foreign going steamship.-These posts are not easy to obtain, but he should apply to the head office of any steamship line. A director's influence would be, if not essential, certainly desirable, and some certificate of good general education, with shorthand, bookkeeping, and perhaps typewriting is usually required. Experience in a shipping office would be helpful.

JUNIOR CLERKships Office of Woods.-There are usually one or two vacancies per annum, and in 1900 there were examinations in February and September for one vacancy each, five competitors sitting at the former and seven (of whom three failed to qualify) at the latter. The salary is £100 on entry, by annual increments of £12 10s. to £275, then on promotion to First-class Clerks from £200 by £15 annually to £400, with further prospect of promotion. No candidate may compete who has not had three years' experience in a solicitor's office.

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SOLICITOR'S CLERK-SALARY.-A. E. D. asks what salary may reasonably be expected from a fairly large firm of solicitors by a clerk aged 171, after four years' experience and with a fair idea of the general routine of all branches of the office, including conveyancing."-Youths of the age mentioned do not, as a rule, command good salaries, but one who possesses the qualifications that A. E. D. states, should be able to obtain from 18s. to 20s. per week in a good office. Shorthand and typewriting are valuable accomplishments nowadays in the solicitor's office; our correspondent's value from the point of view of salary would be enhanced by his acquiring those arts.

REMOVING INK STAINS FRom ParchmeNT.-Jay Bee recommends Rob Roy to try L. and C. Hardtmuth's "Ideal Ink Eradicator," which is put up in two small bottles, and can be obtained through any stationer.-We shall give a notice of H. and A. Debenham's "Eradicator" next week.

STAMP OFFIce for DeedS.-F. M. H. asks where he can get a deed stamped without sending it to Somerset House.-The nearest stamp office to his address is at Bristol, and the deed can

be stamped there. We believe that if our correspondent will leave the deed at the Inland Revenue Office in his town with the amount of the duty, the officials there will get it stamped for him. The stamp on an apprenticeship deed should be an impressed stamp.

Deduction oF INCOME TAX.-G. R. asks whether it is correct to deduct income tax from an annuity of say £250 before making the payment to the annuitant, all the dividends, interest, and rents of the estate having borne tax before receipt by the trustees. He suggests that the deduction would be wrong, because tax has already been paid on the income, and the amount deducted would not be paid to the Inland Revenue, but would "increase the benefit of the residuary legatee."--The tax is properly deducted by the trustees from the annuity because it has already been paid on the amount of the annuity. G. R. will see that this is so if he will consider the entire transaction. Supposing the entire income from dividends, interest, and rents to be £1,000, the annuitant is entitled to £250 of that amount, and the residuary legatee to the remaining £750. The £1,000 is received by the trustees less tax on that amount. The tax, having already been deducted, is chargeable on £250 as against the annuitant and must, therefore, be deducted from the annuity; and on £750 against the residuary legatee, who receives that amount less the tax on it. In that way alone can the two parties contribute their respective proportions of the total tax. If, as our correspondent suggests, the annuity were paid without deducting tax, the residuary legatee would be paying tax on £1,000, whereas his gross income would be only £750. Of course, in the case supposed, the annuitant, if the annuity is his only source of income, can get back from the Inland Revenue part of the tax deducted from the annuity, but the trustees having themselves received the £250 (as well as the remainder of the income of the estate) less tax can only pay it over less tax.

LAWS OF ENGLAND.-Frank asks for a comprehensive elementary book on the laws of England.-We are not acquainted with any very small work which answers to our correspondent's definition. He should obtain "Every Man's Own Lawyer" (Crosby Lockwood and Son, 6s. 8d.).

HANDWRITING.-S. T. needs lessons from a teacher.-C. J. should avoid unnecessary and exaggerated loops, and cultivate greater regularity in the size of letters.-E. G. G's. handwriting is good, but he might improve his capitals by forming them on the models given in Vere Foster's Bold Writing Series, No. 19. The shorthand outline to which he calls attention is the form which has been adopted as the standard outline for many years. -M. L. G's. handwriting might be easily adapted to business purposes by the use of No. 19 recommended above. Our correspondent's capitals need improvement.-E. H. P. needs lessons under a master, in order to develop a correct style of writing; it would not be of service to him to recommend copy books.-The only useful advice that we can give Dublin is to try another writing master; we do not think that any particular copy book could be recommended with advantage.

MISCELLANEOUS.-A. B. is informed that there is no book published dealing with the conduct of S.W.A's., but he will find all the information he requires in our pamphlet "Phonographic Associations: How to Organize and Conduct them," of which we have sent him a copy.-The collection of advertisements for evening employment which Flint submits are, in our opinion, all bogus. He can easily test the matter by sending an addressed envelope, as requested, to any one of them, but he should, under no circumstances, send remittances. Our correspondent might obtain evening clerical work in keeping the books of small tradesmen by himself adverti:ing, cr by watching the adve ti-ements.We cannot, of course, say what allowance the adjudicators make for slight errors such as Loyal Indian has made, but if h's work is otherwise good, he guld be able to secure the object of his ambition.-Warne's "Modern Etiquette" (price is.) would meet H. B. T's. requirements.-Enquirer is informed that the address of the hon. sec. of the East London S.W.A is Mr R. S. Walker, 12 Ewing road, Burdett road, Bow, E., from whom full particulars can be obtained.-We do not think that John Quill's article is open to the interpretation E. W. puts on it; the writer did not go further than point out a number of variations which admittedly exist in the spelling of geographical names.-Constant Reader is informed that no shorthand piece with the title "Our Family Pet" has appeared in this journal or Pitman's Shorthand Weekly. -There is no German periodical of the description W. K. H, inquires for; he is thanked for his appreciative remarks,

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