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JAMES WILSON.

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Dear Sir,-We are pleased to inform you that the application of Mr Rupert Brown has been approved from the medical point of view. Before coming to a final decision, however, we shall require the following points cleared | up :-1. Party is described as owner of a gun store." To enable us to judge to what extent his occupation is dangerous, we shall require the following questions answered:-a. Does party keep explosives on his premises? b. If so, what kinds? c. And in what quantities? d. Has he anything to do with the testing of fire-arms? (1) 2. Party wishes his policy to be written in favour of a certain Joseph Wilson. We do not issue policies | to parties not related to an applicant, without a satisfactory explanation of the beneficiary interest. Who is Joseph Wilson? What is his pecuniary interest in the life of the applicant? | Has Mr Rupert Brown borrowed money of the beneficiary, and is the desired policy to act as a guarantee? It would be best to furnish this information in a letter | over the signatures of party and beneficiary. We shall also require the beneficiary's full address. 3. We notice a slight (2) difference in the signatures in the application and the medical declarations, and shall, therefore, have to ask you to ascertain whether it was really the same person who signed these two documents. As soon as we are in receipt of the above information we will reconsider the case. Yours truly, (250)

INCORPORATED PHONOGRAPHIC SOCIETY.

COUNCIL MEETING.

A Council meeting of the Incorporated Phonographic Society was held at St Bride's Institute, Ludgate Circus, London, E.C., on 18th April. The members present were: Mr Catley (in the chair), Misses Bone, D. Brown, and Fergusson, and Messrs Abbey, Brooks (Brighton), Davy, Fieldhouse (Huddersfield), Garwood, Gill, Howitt, Lambert, Sharpe, Smith and Whitehead. Officers in attendance, Messrs Cope, Roney (solicitor), Cork, and Harris (gen. secretary).

Election of Fellows.-The Council elected the undermentioned as Fellows of the Society:

LONDON (G.S.).

Hayward William A., Raffles Institution, Singapore, Straits Settlements.
LONDON (T.S.).

Laxton George W., 10 Raeburn street, Brixton, S.W.
McNeil David, 80 Honeywell road, New Wandsworth, S.W.
Tebbut Frank E., 59 Gaskarth road, Balham Hill, S..

YORKSHIRE.

Strong J. W., South View, Garforth, Leeds.

One other application was entertained conditionally, and two others were negatived.

South African District.-The proposed rules of this District were approved by the Council, subject to a slight modification. Local Representative.-The Council elected Mr W. A. Hayward, address as above, as a local representative of the Society. Financial, etc.-Several printing and other accounts were passed for payment, and the Gen. Secretary was instructed to deal with a number of miscellaneous items on the agenda. COLONIAL EXAMINATION FOR TEACHER'S DIPLOMA.

An examination for the Shorthand Teacher's Diploma granted by the Incorporated Phonographic Society under the rules and regulations of the Examining Board for the holding of Teachers' Examinations at Colonial centres, was held at Melbourne on 31st January, under the superintendence of Messrs C. A. Sanders, J. F. Rolfe, and S. J. Crawford, with the undermentioned result:— PASS.

Harrison Walter D., 13 Stanhope street, Malvern, Melbourne, Victoria.

LONDON.

On Thursday, 16th April, the London District met after the Easter holidays, and there was a good attendance. After the usual speed practice, Mr J. Fielding gave a very instructive lecture entitled "Some of our Invisible Enemies," in the course of which he explained in clear and simple language the nature of modern discoveries with regard to those forms of bacteria that are detrimental to health, the means of combating them, and the steps to be taken to render their presence innocuous. Questions were put to the lecturer and answered at the close of his address, and the proceedings closed with a hearty vote of thanks, proposed by Mr E. Danell and seconded by Mr Stevens. The program for the month of May is as follows:

May 14.-Competition for Pitman Gold, Silver, and Bronze Medals.

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7.15 p.m.

21.-" Drudgery and Enthusiasm," Mr W. G. Barker.

28.- Official Reporting in Ireland," Mr J. Stringer, shorthand master, Belfast Mercantile College.

The chair is taken at 8.15 p.m. Speed practice is conducted every Thursday evening at 7 p m., and new members may be enrolled on any meeting night.

Phonographers desirous to enter for the competition on 14th May should apply at once for a copy of the rules to the Secretary, Mr H. J. Cork, 2 Reedholm road, Stoke Newington, London, N.

LONDON (T.S.).

The usual monthly meeting of the London District of the Teachers' Section was held on Saturday afternoon, 18th April, at the St Bride's Foundation Institute, Bride Lane, E.C., Mr E. A. Cope in the chair.

The following Fellows were elected to membership in the District: Mr G. W. Laxton, Mr F. E. Tebbut, and Mr D. McNeil.

Mr T. E. Catley opened a discussion on "The Aspirate: Are Four Signs Desirable?" In the course of his address, Mr Catley discussed and compared the rules for the employment of the various methods of representing the aspirate in Phonography, making free use of the blackboard for the purposes of illustration. An interesting discussion followed, in which Messrs G. W. Lambert, H. W. Harris, A. Fieldhouse, Mills, Wilson, Cottingham, Dingwall, A. E. Smith, Kirton and Howitt took part; and the proceedings closed with the usual vote of thanks.

SCOTTISH PHONOGRAPHIC

ASSOCIATION.

The closing meeting of the winter session of the Scottish Phonographic Association (Edinburgh S.W.A.) was held in the Oddfellows' Hall, Forrest road, Edinburgh, on 13th April, Mr James Watt, F.F.A., W.S., occupying the chair. The Secretary submitted his report on the work of the session, which showed that the attendance had been well maintained in all the classes, and the progress made had been extremely satisfactory. Special attention was drawn to the fact that the number of speed certificates awarded during the session constituted a record in the history of the Association, no fewer than 124 certificates for rates between 60 and 180 words a minute having been gained. Mr C. J. Rose has been awarded the Association's silver medal and a certificate for 180 words a minute, and Miss J. D. Crombie has gained a certificate for that rate. The Thompson-Warden gold medal tenable for one year and President's silver medal have this year been awarded to Miss E. Mein, dux of the junior learners' class. The open competition for Pitman silver and bronze medals was held on 28th March. Seven competitors came forward, and the silver medal was won by Mr J. R. Anderson, and the bronze by Miss Alison Wilkie. The other competitors, with one exception, have been awarded certificates. All the competitors were trained by the Association. During the session the situation bureau has proved of service to many of the members, and several situations have been obtained through its agency. The Treasurer's report was then submitted, which showed a balance of £150 at the credit of the reserve fund. On the motion of the Chairman the Secretary's and Treasurer's reports were unanimously adopted. Mr R. Johnston having retired from the office of secretary, the Council appointed Mr C. J. Rose, 16 Cumberland street.

Intimation was given that the classes would resume for the summer session on Monday, 27th April. A complete elementary and theory course would be gone over during the session-the classes meeting twice weekly-and the speed classes would cover the ground prescribed in the prospectus. It was also intimated that the library would be open on Thursday evenings during the session for the benefit of any members desiring to take advantage thereof.

On 17th April, in Darling's Regent Hotel, Waterloo place, Miss Margaret Ross Reid, who has been a member of the Scottish Phonographic Association for some years, was met by a number of friends and presented with a gold watch and albert on the occasion of her leaving Edinburgh to fill a situation in Durban. The watch bore her initials and the following inscription: "Presented to Miss M. R. Reid by a few friends on the occasion of her leaving Edinburgh for Durban. 17th March, 1903." Miss Reid is an expert operator of the Remington typewriter and a shorthand writer, and has been in the office of Messrs Davidson and Syme, W.S., for nearly four years. She is well known in Edinburgh as a talented soprano singer, and her many friends wish her every success.

GIRL CHAMPION TYPIST.

With this heading the New York Times published a special despatch from Washington, dated 2nd April, as follows: The typists in the United States Patent Office are acknowledged experts in speed and accuracy, and the championship among them is held by Miss Mary E. Prettyman, of Philadelphia, who came into the office three months ago. She was appointed typewriter and stenographer at $720 a year, and assigned to making copies of the records. Miss Prettyman yesterday attained the extraordinary record of writing 17,500 words during that day, which means work of six and one-half hours. It is the largest number of words ever written by anyone in the Patent Office, and it is believed not to have been exceeded by anyone elsewhere.

INC. SOCIETY OF SHORTHAND TEACHERS.

EXECUTIVE MEETING,

An Executive meeting was held at the Deansgate Hotel, Manchester, on 18th April. There were present Messrs H. E. Blain (in the chair), S. Abson (Richmond), J. T. Beck (Liverpool), J. W. Brooks (Sale), E. J. Cross (Manchester), J. Karfoot (Chorley), A. Nixon (Sale), J. Singleton (Leeds), Seth Whiteley (Sheffield), Miss K. Pickard (Bradford), and W. H. Jones, Secretary. Election of Fellows.-The following were elected as Fellows of the Society :

Fairbank J. A. B., Chapeltown, Pudsey.

Fellows G., The "Gunyah," Milner street, Mosmans, Sydney, New
South Wales.

Mackie J. Y., 19 Cathcart street, Rutherglen, near Glasgow.
McQuaker Hallam A., 10 Blackburn road, Haslingden.

Nicol A. W., 33 Pitt street, North Sydney, New South Wales.
Shenton J. W., 22 Balmoral road, Lancaster.

Summerhayes T. S., 7 Edward street, North Sydney, New South Wales.
Walker C. E., Emerson street, Napier, New Zealand.

Mr J. Southgate, Marlborough, was transferred from the General Section to the London District.

Resolution.-On the proposition of Mr Singleton, seconded by Mr Nixon, it was agreed unanimously that it be a recommendation to the members of the Society at the next annual meeting, that the last sentence of clause 20 of the Articles of Association be deleted.

Propaganda.-The Secretary reported on the work done by the Propaganda Sub-Committee since the last executive meeting, and read a recommendation from the sub-committee to the Executive, supported by the Liverpool District, to the effect that the Executive be recommended to issue an annual publication dealing with the work of the Society, and giving information useful to members of educational authorities. It was resolved that such publication be issued by the new Executive.

Students' Examinations.-The Secretary reported that 1,210 applications were received for papers in connection with the April Students' Examinations, against 1,132 for last year. 1,154 papers were returned worked, against 1,077 last year. An analysis of the results and the names of prize winners was read, from which it appeared that 794 passed (258 with distinction), and 360 were unsuccessful. The highest rate for which a speed certificate was awarded was 160 words a minute, the prize winner being John Lee, 80 Pump lane, Close Hill, Huddersfield (of Galloway's School of Shorthand). Five other prizes were awarded for speed, and two each for theory and elementary.

It was resolved that students' examinations, consisting of elementary, theory and speed tests, be held every three months, and that the first take place on the 26th June.

Conference Arrangements.-The Secretary reported that the Conference arrangements were not quite completed, but that they will be announced shortly.

INDIARUBBER.-The use of indiarubber for erasing pencil marks was known in England as early as 1770. A cube of it half an inch square cost a shilling.

TRAVELLING LIBRARIES.-A Danish railway company proposes to try the experiment of providing all their thirdclass carriages with small libraries for the use of the passengers. The idea is not a new one. Certain of the Swedish lines have already adopted this plan. The works provided consist of history, travels, poetry, and fiction, which are renewed from time to time. Results have proved very satisfactory, and it is very rarely, it is said, that the authorities have to complain of wilful damage or theft of the books in question.

LIGHT GOLD COINS.-Whenever the Bank of England gets £300,000 in gold coins, the money is sent in a batch to be weighed at the Mint. Since the order for the exchange of light gold coins came into force-in 1892-over 100,000,000 sovereigns have been weighed, and light sovereigns and halfsovereigns to the value of many millions have been taken out of circulation. The average depreciation in the value of light coins is about 24d. The loss to the Mint from waste and sweepings, which, by the bye, are sold by auction, įs sometimes close upon £1,000 a year,

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 shorthand classes at the Redditch Technical School continue to be the most popular and the most largely attended of any held at the institution. During the winter the average attendance has been thirty-five, and the students are hopeful as to the results of the examination under the Midland Counties Union. The Committee have again given the teacher (Mr Albert E. Smith) permission to continue the classes through the summer, and at the opening night thirtyseven young people presented themselves.

There was a capital attendance of members of the Sunderland Commercial S.W.A. (federated) in their rooms, Pearson's Shorthand Academy, John street, on 8th April, Mr G. E. Pearson presiding. The Association have of late been very unfortunate as the contributors have not been able to give their services owing to illness. On this occasion the lecture was to be given by Mr F. Birkett, but in his absence through ill-health, Mr F. W. H. Reed gave a stirring address, which created a keen discussion, opened by Mr Christal.

On the closing of the Evening Classes at the Municipal School of Science and Technology, Richmond terrace, Brighton, for the winter session, Mr Vernon W. E. Brooks, F.I.P.S. (teacher's diploma), the instructor in shorthand, was the recipient of a handsome silver-mounted walking stick, suitably engraved, from the students of the Rapid Reporting Class, accompanied by an appropriate letter. The presentation was made by Mr W. McLees, who spoke in high terms of Mr Brooks's ability as a teacher, and the great assistance the students had derived from attendance at the classes Mr Brooks, in a few well chosen remarks, suitably acknowledged the gift.

A meeting of the Madras S.W.A. was held in the premises of the Church of Scotland Mission College on 21st March, Mr T. Vaidyanatha Aiyar presiding. It was resolved that the present Presidents and Vice-Presidents of the Association should continue in office, as also the Secretary and Treasurer, Mr T. Vaidyanatha Aiyar. It was agreed that Messrs C. A. Paterson, Gopal Menon, and Bremner (Madras Mail), should be appointed as the Speed Examination Committee, subject to the consent of the last mentioned gentleman. It was decided that Mr T. Ramanatha Aiyar should continue to be Librarian, and that Messrs K. Srinivasachari, R. Bhujanga Rao and Venkateswara Aiyar should be the other members of the Managing Committee, Messrs Ramanatha Aiyar and Venkateswara Aiyar being in charge of the classes. It was proposed and carried that the Association premises should be open on all days of the week except Sunday, when shorthand periodicals of not more than two months old should be kept on the table ready for reference and study, such journals not being lent out. It was resolved that the annual subscription of the Association, viz., Rs. 4 may be payable in four quarterly instalments of one rupee each. The meeting closed with votes of thanks to the Chairman, and to the College authorities for the use of the premises.

CIVIL SERVICE EXAMINATIONS
ANNOUNCED.

BOY CLERKS (Age 15-17). 300 vacancies. 7th May.
MALE SORTERS, G.P.O., London (Age 18-21). 7th May.
INDIA CIVIL SERVICE, Clerkships Class I. and Eastern Cadets.
1st July.

ASSISTANT CLERKS IN PUBLIC DEPARTMENTS. Competition limited to Boy Clerks in the Civil Service (Age 19-21). 9th July. The dates quoted are the latest on which applications to enter (they must be on forms supplied by the Civil Service Commissioners), can be received at the Offices of the Commission, Burlington Gardens, London, W.

CLERICAL APPOINTMENTS IN MEXICO.

Mr Consul Jerome, in his report on Mexico during 1902 in the Consular Series, observes: "I get many letters both from the United Kingdom and Canada asking for particulars as to the chance of remunerative employment in clerical capacities. The young Mexican of good family has an aversion to any but Government employment. The learned professions are overcrowded. On the other hand, boys and young men flock to the commercial academies and business colleges, and the labour market is flooded with clerks. Hundreds of young Americans come to Mexico in search of employment, but most of them return home. A thorough knowledge of Spanish is the first essential, as by law, even in foreign business houses, all the books have to be kept, and correspondence conducted in this language. Shorthand and typewriting are also essential. The hours of business, too. in commercial houses, are longer than they are in the United States. This is set off by frequent public and religious holidays."

SPECIAL ANNOUNCEMENTS.

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

ASTON.-Mr Egbert P. Booth, F.Inc.S.T., A.I.P.S., has a few vacancies for pupils in the following subjects:-Shorthand, typewriting, Spanish, French, book-keeping, commercial arithmetic, handwriting, commercial correspondence and office routine. Elementary, intermediate, and advanced for all subjects. Private tuition. Candidates prepared for all examinations. Special guaranteed courses for workers. Terms moderate. Address, 26 Aston lane, Aston, near Birmingham.

BRADFORD.-Mr W. Silson (I. P.S. diploma, silver medallist, etc.), 15 Fairfield terrace, Manningham, Bradford, will continue to give lessons in shorthand, typewriting, book-keeping, etc., during the summer months. Individual tuition. Speed class three evenings weekly. Terms on application.

BURNLEY. MITRE STREET SCHOOL.-A shorthand class is now being formed in the above school, for beginners, advanced theory, and speed students, by Mr Ernest Brooks. Every facility for the acquirement of speed. Terms and full particulars may be had on application at the school, or from the Principal, 97 Nairne street, Burnley.

DUBLIN SCHOOL OF SHORTHAND AND TYPEWRITING, 4 South Anne street, conducted by Mr William Reid (late of Sackville street). Individual instruction any time between 10 a.m. and 9 p.m., Saturdays excepted. Prospectus with full particulars of fees, etc., free on application personally or by post.

LONDON.-Mr H. G. Brewster, F.I.P.S. (teacher's diploma and Society of Arts), has vacancies for a few pupils for private instruction in shorthand at his residence, 16 Marjorie grove, North Side, Clapham Common. Particulars of terms, etc. on application.

NOTTINGHAM. PEOPLE'S HALL, Heathcote street.-Owing to the growth of the classes in shorthand, book-keeping, handwriting, arithmetic, and other commercial subjects held by Messrs Oliver Bros., together with the demand that has arisen for day tuition, the school is now open daily from 9.30 a.m. to 9 30 p.m., full particulars of which may be obtained on application. Special speed practice daily. Students may commence on any date, individual instruction being given in each subject. A typewriting office has also been opened in conjunction with the school. Messrs Oliver Bros. have been appointed sole agents in Nottingham and district for the Armstrong typewriter.

OSSETT.-Classes for the study of shorthand are being continued at the Ossett Municipal Technical School during the summer session. Tuition may be had in all stages. Speed class will be held twice weekly. Eighty-nine per cent. of the students attending these classes were successful at the I.S.S.T. examination. Principal, Mr G. Moorhouse, A.Inc.S.T. Assistant, Mr G. Dixon.

NEWSPAPER STATISTICS." Sell's Dictionary of the World's Press " states that there are 2,547 papers published in the British Isles, of which London contributes 550, while there are 1,634 magazines and 233 quarterly reviews.

BUSINESS TIPS.

The following are a few excerpts from Mr George Horace Lorimer's new work, "Letters from a Self-Made Merchant to his Son" (price 6s.), which Messrs Methuen are publishing in this country, and Messrs Small, Maynard and Co., Cambridge, Mass., in the United States:

A manager needs an assistant to take trouble from him, not to bring it to him. It's easier for a boss to do a thing himself than to tell someone twice to do it. Petty details take up just as much room in a manager's head as big ideas; and the more of the first you store for him, the more warehouse room you leave him for the second.

Life isn't a spurt, but a long, steady climb. Some men do a day's work and then spend six lolling around admiring it. They rush at a thing with a whoop and use up all their wind in that. They mistake intention for determination, and after they have told you what they propose to do and get right up to doing it, they simply peter out.

Nothing can cheapen a man who sponges instead of hunting any sort of work, because he's as cheap already as they can

be made.

There are two things you never want to pay any attention to-abuse and flattery. The first can't harm you and the second can't help you.

As long as you can't please both sides in this world, there's nothing like pleasing your own side.

BAD WRITERS PUNISHED.

A despatch from Pottsville, Philadelphia, reports that the handwriting of the clerks in the County Recorder's office is so bad that the Commissioners have refused to pay for their services. This action was taken at the request of the Taxpayer's Association and several lawyers, who allege that it is impossible to read the indexes of the mortgage books. Judge Marr, to whom application was made to compel the Commissioners to pay the clerks, decided that the handwriting must be legibly done to entitle them to salaries.

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.

SHORTHAND WRITING AND TYPEWRITING.-Organist, who possesses a good knowledge of shorthand, inquires as to his prospects as a shorthand writer and typist.-Our correspondent's speed of 60 words would need to be increased to from 100 to 120 words per minute, and he should be able to typewrite accurately and well at not less than from 30 to 35 words per minute. Any of the standard makes of typewriter with the universal key-board would answer our correspondent's purpose for learning. Some little acquaintance with office routine would be needed in addition. As he could only obtain an opening in an office as a beginner in some large town, it is possible that the remuneration might not come up to our correspondent's expectations, having regard to the information he gives about himself. He would, however, find it worth his while, and compatible with his present work as music teacher, to qualify himself for teaching shorthand and typewriting. Full information on all points will be found in "Pitman's Shorthand Teacher's Handbook" (price is. 6d.). COMPETITION for Students of TypewrITING.-The awards in this competition will be announced next week.

SHORTHAND-TYPISTS' READING.-E. A. H., who is a shorthand-typist, asks what description of literature she should read

ness.

with a view to improving herself for her present position, and also for improving her general knowledge.-It is not easy to usefully advise our correspondent, without knowing a great deal more about her work and acquirements than it is possible to have communicated to us in a letter. Our reply must, therefore, be general in character, except with regard to what not to read. On the last named point E. A. H. may be strongly advised not to waste her time, as so many young ladies do, in reading quantities of trashy fiction, which is neither improving nor entertaining. In the time one has to devote to reading, a portion may be wisely allotted to good fiction, but novels should not be read to the exclusion of more useful literature. With regard to reading which will improve a typist in her present position, a great deal must depend on her educational attainments and the nature of the busiFor improving one's knowledge of business procedure generally," Pitman's Manual of Business Training " (price 2s. 6d.) should be read and studied, or some of the more elementary works on banking and commerce, which are to be found in many free libraries. If there are any handbooks of a not too advanced nature, dealing with the trade in which our correspondent is employed, they should be read, and any periodicals relating to it should be regularly perused. As regards general reading, we would suggest a course beginning with Salmon's "The Story of the Empire" (Newnes, Is.) and Arnold Forster's "Citizen Reader" (Cassell, is. 6d.), and continued with such works as Green's "Short History of the English People" and McCarthy's "History of Our Own Time"; the two latter works may be found at most free libraries. After obtaining a good general idea of one's own country and the growth and present position of its institutions, the reader may pursue his or her reading in whatever department of biographical, historical, or scientific literature may be considered most advisable. For fuller guidance on what to read, the publications of the National Home Reading Union, Surrey House, Victoria Embankment, London, W.C., may be consulted with advantage.

BOOK-KEEPING EXAMINATIONS.-G. H. R. is informed that there are numerous bodies, both general and local, which hold examinations in book-keeping and grant certificates of proficiency. Those most generally recognised are the Society of Arts and the various Chambers of Commerce. The examinations of the firstnamed are all held at local centres, but the practices of other examining bodies vary in this respect We have no doubt that in all cases the examiners take into account the neatness as well as the accuracy of the work submitted. Pitman's book-keeping manuals are designed to meet the requirements of students preparing for these examinations.

THE LIGHTNING CALCULATOR. — Arthur, having noticed several inquiries of late for a Lightning Calculator, sends us particulars relative to a calculating apparatus with this title. The Lightning Calculator is a mahogany box arrangement, with a glass top and a mahogany lid. On turning a revolving table the operator can get any calculation in a few seconds, with very little trouble or no trouble at all. The machine gives calculations for any weight from 14 pounds to five tons, and at any rate from id. to £5 per ton. Our correspondent advises inquirers to write to Bemrose and Sons, Ltd., 4 Snow hill, London, E.C., for particulars.

ASSISTANTS OF EXCISE MEDICAL TEST.-Ambitious propounds the query, "Is the medical examination for Excise candidates difficult towards their health?"-Although the question is not accurately expressed, it is not difficult to answer. All Civil Service candidates must be free from physical defect or disease likely to interfere with the proper discharge of their duties. The Excise is a less severe medical test than many, but it is best to assume that any physical defect or disease is a bar to the Civil Service.

INSPECTORS OF FACTORIES (HOME OFFICE).-C. A. L. asks what are the best text-books for law, sanitary science, physics and mechanics, and history of industrial and social legislation for this examination Use Von Planer and Ruegg, or Redgrave or Evans, Austin or Tennant. Von Planer is essential with one of the others. Ganot's new edition for physics, etc., and of course the Factory Acts themselves must be studied, with the annual reports (blue books) of the Chief Inspector. For history of industrial and social legislation use Cunningham and McArthur (Cambridge Series, 3s. 6d.), Cooke-Taylor" Factory System" (Methuen, 2s. 6d.), but no single book seems to cover the ground in any subject. Our correspondent should order the works he requires through a bookseller.

PARR'S Bank and the PRUDENTIAL Assurance COMPANY'S OFFICE.-Manna desires to enter one of these as a clerk, and asks how and where to apply, and the nature of the examinations.-He can get information regarding the former from the Chief Office, Bartholomew Close, London, E.C., and the latter from the Secretary, Prudential Assurance Company, High Holborn, London, E.C. The examinations are not difficult, but both require powerful testimonials as to character and good class education, and the personal influence of a director is almost essential nowadays for any bank or public company.

TYPISTS IN THE OFFICE OF THE LONDON COUNTY COUNCIL AND LONDON SCHOOL BOARD.-F. M. H. inquires when there is likely to be an examination for L.C.C. typists and what is the nature of the papers.-All the recent examinations for the former office have been for women typists. We have known several successful candidates, and their ability was only slightly inferior to first-class certificate in the Society of Arts. We believe that in the School Board offices the ordinary junior clerks who have taken the subject act as typists. No School Board papers appear to be published.

SANITARY INSPECTOR.-W. Q. asks how he may obtain an appointment as sanitary inspector, and how he can qualify himself for it. These appointments are in the gift of local authorities and County Councils. These usually require candidates to hold a certificate of the Sanitary Institute, and, even if they advertise vacancies, they invariably appoint local men.-Many local authorities and County Councils require their surveyors and inspectors of nuisances to hold a certificate of the Sanitary Institute, and J. G. B. inquires what books he should use for the purpose. His best course is to write to the Secretary, Sanitary Institute, The Parkes Museum, Margaret street, London, W., for syllabus and text-books recommended. He can probably obtain them secondhand from Poole, Charing Cross road.

CIVIL SERVICE EXAMINATION ON 24TH MARCH.-J. S. asks where he can obtain the marks obtained by candidates, but does not state at what examination.-The papers and tables of marks, if published, can be obtained from Eyre and Spottiswoode, through any bookseller. Try a month after reading this reply.

RATES, TAXES, TITHES, ETC.-T. A. W. inquires for books dealing fully with income tax, land tax, tithes, leasehold and quit rents, manorial rights and similar subjects that arise in an estate office. We do not know of any single work that deals with all these matters. Probably Sidney Wright's "Law Relating to Landed Estates" (6s.) and Faraday's "Rating" (10s. 6d.), both written with reference to the questions that come under the notice of an estate agent, and both published at the office of the Estates Gazette, 6 St Bride street, London, E. C., would give our correspondent all the information he requires. Special works on the separate topics mentioned are Ryde's "Law and Practice of Rating (35s., Shaw and Sons, Fetter lane, London, E.C.), Ellis's Guide to the Income Tax Acts" (7s. 6d.), Leach's "Tithe Acts" (7s. 6d.), Bourdin's Land Tax'' (7s. 6d.), and as to manorial rights "Scriven on Copyholds" (32s. 6d.), all of which can be obtained through Stevens and Sons, Chancery lane, London, W.C. Possibly T. A. W. may be able to consult some of these without buying them.

ESTATE DUTY.-ACCOUNTING FOR DIvidends.-W. G. inquires what course should be taken with regard to stocks and shares on which a dividend has been declared before the death, and which are quoted ex dividend.-The amount of any dividends declared but not actually paid before the death should be entered in the account under the heading "dividends and interest declared and accrued due in respect of the above investments, as per statement annexed, to date of death." The value of the stocks or shares as quoted "ex dividend' will have been already set out, and the dividend which the deceased was at the date of his death entitled to receive, and which his executor will receive in addition to the value of the stock or shares should be added. The fact that an Inland Revenue affidavit is accepted without demur when carried in with the other papers for probate or letters of administration, is not final as far as the Inland Revenue authorities are concerned. They can, and often do, call for further particulars afterwards.

COMMERCIAL TRAVELLER.-W. has a desire to become a commercial traveller, but in the office in which he is engaged as clerk there is no opening for his services in that capacity.-As our correspondent is still well in his teens we think that he will have

to wait a little longer ere he will find anyone who would be likely to engage him in the capacity of a traveller. He could qualify for such a position by making himself thoroughly master of the business in which he is engaged, for the commercial traveller needs to be able to discuss every detail with customers.

CHANGE OF EMPLOYMENT.-Anxious asks us a series of questions which we should be very happy to answer if we possessed the necessary knowledge of local conditions of employment. Correspondents should remember that the information or guidance which we are able to afford must, in a case such as the present, necessarily be of a general character. All we can say in answer to the inquiries of Anxious is that with his attainments and experience a change from a legal to a commercial clerkship in our opinion could be safely made. If he has no one who could introduce him to a position such as he desires, he could answer suitable advertisements. If he has ability of the right sort, there would unquestionably be a greater scope for it in a large manufacturing concern than in a lawyer's office.

HANDWRITING.-Leat's handwriting would be improved if the down loops were not made so long that in some cases the following line of writing is written over them; thick strokes should not be so heavy, and should be written more uniformly. Vere Foster's Bold Writing Series No. 18 forms a good model for ledger work. -L. L's. present style is good and could, we think, be easily developed into an excellent upright or Civil Service hand; he should not loop t, d, etc. Vere Foster's Upright Series No. 12 would furnish him with a good model.-Scribe should loop descending letters and write small k in more orthodox style; he would do well to continue to work with Pitman's "Business Handwriting." -Lorna Doone should obtain lessons from a teacher.-F. R. has developed a very good hand for commercial or legal purposes, but some of the loops are too full, and the heavy strokes are rather too thick.

MISCELLANEOUS.-W. H. W. would probably find a Welsh grammar that would suit him in the catalogue of D. Nutt, 270 Strand, London, W.C.-R. W. R. is informed that we do not publish the names of coaches. He will find the advertisements of these gentlemen in the journals which represent the auctioneering profession.-Pitmanic is advised that the Phonographer is published monthly, price 3d., and may be ordered through any bookseller. It is not practicable to recommend pens, because what suited one penman might prove very unsuitable for another. A long flexible steel nib will probably be found most satisfactory by our correspondent for texting and flourishing, if he does not find it convenient to employ a quill.-W. G. G. will find what he requires in "Willing's Press Guide, 1903" (price is.).—We are unable to advise W. T. as to the salaries in the bank mentioned; he will find full information relative to the necessary examinations in the prospectus of Pitman's Metropolitan School which we have sent him.-M. S. N. will find guidance on all points relative to the qualifications and duties in "How to Become a Private Secretary," by A. Sheppard (Fisher Unwin, price is.). We are not, however, quite sure whether this is the kind of secretaryship our correspondent means.-Starch will find what he requires in "Pitman's Complete Commercial Arithmetic" (price 2s. 6d.).-A number of answers on phonographic and other topics are unavoidably held over.

PITMAN'S SHORTHAND CERTIFICATES. The following Certificates are issued :—

THIRD CLASS OR ELEMENTAry CertificaTE, for thorough knowledge of the "Phonographic Teacher ": "Shorthand Primer, Book I."; or 20th Cent. "Manual" or " 'Instructor," as far as Chap. xvii. Fee 6d. Every student after having worked through the "Teacher" is recommended to test his knowledge by applying for this Certificate.

SECOND CLASS OR THEORY CERTIFICATE, for a thorough knowledge of the 20th Cent. "Manual"; or "Instructor," Chaps. 1-xxvi.; or "Shorthand Primer, Book II." Fee 25. FIRST CLASS OR SPEED CERTIFICATE. Speed Certificates are granted for 60 words per minute and upwards. Fee is. 6d. FULL CERTIFICATE OF PROFICIENCY.-When a Second Class Certificate and a First Class Certificate for 80 words have been obtained, a Full Certificate is issued, certifying that the holder has a thorough theoretical and practical knowledge of Phonography. Fee IS. Forms of Application for the above Certificates, containing full particulars, can be had gratis and post-free from any of the Offices of Sir Isaac Pitman & Sons, Ltd,

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