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COMMERCIAL LETTER.

COMMERCIAL EDUCATION IN

SECONDARY SCHOOLS.

To the Surrey Education Committee belongs the credit of being the first County Education Committee who have set their house in order to meet the modern Commercial Education requirements. One of the results of the Conference of Headmasters and Mistresses of Secondary Schools in Surrey, is that the Surrey Education Committee has guaranteed for three years a grant of £200 a year each to the following schools:-County School, Richmond; Grammar School, Guildford; Grammar School, Reigate, on condition that they develop a Commercial Department in connection with the courses of study and examinations of the London Chamber of Commerce. This will probably lead to other County and Borough Education Committees giving a similar recognition and support to Commercial Education by providing Commercial Departments in their Secondary Schools. It requires but one step further to place Commercial Education on a similar footing to that enjoyed by Science and Art, viz., the same recognition by the Board of Education in the form of grants for the teaching of commercial subjects in our schools, as that accorded to Science and Art.

WRITING BY MACHINERY. Juventus, writing in the Christian Commonwealth, of 18th June, makes the following practical observations: "As an illustration of what can be done by the combination of stenography and writing by machinery, my readers may be interested in hearing that on one day last week I turned out something like 20,000 words, without encroaching upon the evening, and that within the week I provided the insatiable printers with copy totalling up to about 40,000 words. It is true that I dictated nearly all of it, but the greater part was first written in shorthand, and every letter had to be individually typed. And the beauty of the whole thing is that, thanks to these wonderful modern mechanical helps, work of this kind takes so little out of you. These 40,000 words, for instance, represent only a small part of the work of the week. Think of that, ye country readers, who live a leisurely, easy-going life, and to whom writing a letter is quite an ordeal. The secret of getting the full advantage out of shorthand and typing lies in learning both thoroughly from the beginning. I have said this before in this column, but the fact will bear repeating. Lay the foundation well, and you will get the benefit afterwards. In shorthand, you need not bother your head very much about abstract rules, but you should learn the correct outline for every word in the language, so that you write it automatically. The secret of being able to follow a fast speaker lies not so much in rushing your pen over the paper at lightning speed as in never hesitating how to write a word, and in using the best - not necessarily always the briefest-form. Similarly with the typewriter: if at the beginning you learn the correct fingering, you simply can't help writing easily and rapidly in time, but if you do not master the proper manipulation of the keyboard you will never be able to write quickly without fatigue.”’

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In reply to yours of the 13th inst., I beg to say that we require a pump to deal with 50,000 gallons of water per hour. It is proposed to pump the water directly from the canal: the pump to be placed in the position shown on the plan enclosed herewith; and as near the stand pipe as possible. It must be so arranged that the man in charge of the carts may switch the pump on or off at pleasure The total distance from the road to the canal is 585 yards. The height from the water level to the bank is 6 feet, and the height of stand pipe 10 feet, making the total lift 16 feet. Please send

tracing showing the size and kind of pump you would propose to use, marking the size of the delivery and suction pipes, etc. Please state the earliest date you could deliver the pump.

With reference to your tender dated the 6th May, 1888, I am instructed to ask you if the same still holds good, as we have obtained sanction to borrow the necessary capital. If so will you kindly let me know what the additional cost would be to connect the engine to the existing set, so as to form a combined plant. It will be neces sary for you to make a few alterations in the steam ring. An early reply will greatly oblige.

Yours faithfully,

PITMAN'S SHORTHAND WEEKLY.

Those phonographers who do not subscribe to Pitman's Shorthand Weekly -and particularly learners who should secure as much reading practice as possible-should avail themselves of the opportunity presented by the commencement of a new volume this week to begin doing so. Mr Anstey's humorous and interesting story "Vice Versâ " will be continued and concluded in the volume just commencing, and for the benefit of new subscribers a brief outline of the preceding portion of the story is supplied, which will enable them to take up the reading with the present week's number with a good grasp of the leading features of the tale on which the plot turns. The "Tales of the Empire" series is continued, this week's instalment dealing with "The Empire of India," while in future instalments the story of the African and Australian colonies will be dealt with. A variety of other attractive reading will be found in early numbers.

LAW CLASSES.-At the Birkbeck Institution, London, classes are held throughout the winter months in commercial law, company law, bankruptcy law, common law, equity, conveyancing and the law of real property. Similar classes are held at other institutions in various parts of the country. We shall be glad if any of our readers aware of such classes will kindly favour us with particulars of them, sending us wherever possible a prospectus of the institution at which the classes are held and a syllabus of each of the classes. We propose, in due course, to give short particulars of the arrangements for the coming winter,

CIVIL SERVICE NOTES.

BY A CIVIL SERVANT.

An examination will be held on the 4th August for Male Learners in various provincial towns, the papers and subjects being identical with those set to London candidates, but only those examined at provincial centres will be eligible for provincial appointments. Sets of papers (with the list of candidates and their marks) set at the Learners' Examinations held in February, May, and August, 1902, have been published, and can be obtained, price sixpence per set, from Messrs Eyre and Spottiswoode, direct or through any booksellers; and those who intend to enter this branch of the Civil Service should at once obtain from and return to the Secretary, Civil Service Commission, Burlington Gardens, London, the necessary form of entry.

Last week we gave, in this column, some details of this examination, which provides the easiest means there is of entering the permanent Civil Service, and we unhesitatingly advise our readers who are within the age limits (over 15 and under 18 on the 4th August) to work hard with suitable coaching at the subjects prescribed and in the manner indicated in the previous papers.

The usual sick pay and pension arrangements apply to these officers, and after two years' service they are eligible to compete for Clerkships in the Supplementary Establishment General Post Office, London-valuable appointments open only to established offices of the Post Office.

The vacancies to be filled at the next examination will be not fewer than the numbers set against the town to which they refer, Edinburgh, 9; Dublin, 10; Birmingham, 20; Brighton, 2; Bristol, 8; Cardiff, 3; Derby, 2; Gloucester, 3; Hull, 3; Leeds, 7; Leicester, 6; Liverpool, 20; Manchester, 33; Newcastle-on-Tyne, 12; Norwich, 6; Nottingham, 4; Plymouth, 2; Preston, 2; Sheffield, 4; Shrewsbury, 3; Swansea, 2; York, 3; Glasgow, 16; Belfast, 2; Londonderry, 1; Waterford, 1.

There is nothing to prevent candidates from any town competing in any other of those named, but successful Learners will be appointed in the towns in which they have competed. For official convenience the Leicester and York men will be examined at Nottingham and Leeds respectively.

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Mr Cope's well-known booklet on the acquirement of shorthand speed has been revised and partly re-written, and is issued in an improved form. It is hardly necessary to draw attention to the merits of this thoroughly practical guide to speed; it will suffice to mention that it has been in previous editions the most widely circulated work on the subject in existence. In its new form "The Acquisition of Speed in Phonography" has been brought thoroughly up-todate in every respect. Not only does it contain all about speed practice, but it also furnishes many useful hints to aspirants who are desirous of gaining speed certificates.

The Royal Alphabet School. An interesting method of learning to read, recite, write, and draw, and an easy introduction to Sir Isaac Pitman's Shorthand by S. Croft. Illustrations by Honor C. Appleton. Primer 1. The Letter A. Part I. Crown 8vo, cloth, price 6d. net. London: Thomas Murby, 3 Ludgate Circus buildings, E.C.

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In this work Mrs Croft has developed an original and very interesting method of imparting to children a knowledge of the elements of Pitman's Shorthand by means of kindergarten methods and a phonetic reading system, and it is claimed that while the young scholars are being taught a newer and quicker way of writing and reading the ordinary orthography, the little ones are at the same time mastering the principles of the Pitmanic system in a fashion which forms an agreeable introduction to the art as developed in the Phonographic Teacher." The present work is the first of three primers treating of the "Royal Alphabet School," and Mrs Croft, who has had considerable experience in giving instruction in the method, states that the whole system can be mastered in three terms by children of five or six years of age. The lessons contained in Primer 1 are prefaced by ample instructions to the teacher, in which the use of the blackboard and the books or slates of the children is fully explained and illustrated, together with the kindergarten methods by which the rhymes on the consonants, vowels, etc., are best taught. Some stories with pleasing original illustrations form an attractive feature in the Primer. The work can be cordially recommended to the notice of all teachers interested in imparting a knowledge of reading and writing on phonetic and phonographic lines.

LONDON DISTRICT.

Learners attend the office for eight hours daily, being INC. SOCIETY OF SHORTHAND TEACHERS. employed for four hours and spending the other four in learning their various duties, and are paid during this time 8s. per week at Birmingham, Brighton, Derby, Hull, Leicester, Manchester, Nottingham and Sheffield, and 6s. a week elsewhere. When qualified, and on the occurrence of vacancies, they are appointed as Sorting Clerks and Telegraphists at 16s. a week (if under 19) in the town where Learners are paid 8s. and in other cases 12s. rising 25. per week yearly, to a maximum of 52s., 54s., or 56s. according to to the size of the town (and increased cost of living in it) in which the appointment is held. Male Learners are liable to serve at the discretion of the Postmaster either on the Postal or on the Telegraph side of the office to which they are appointed, and may be called upon to perform Sunday work.

Speculation is still rife in the Customs Department as to the possibility of a reduction of staff as a result of the abolition of the corn duty. Among the outdoor officials, at least, the question is viewed with equanimity, as it is well known that the imposition of the corn duty was the occasion, but not the cause, of the small increase in the higher appointments in that branch of the Service (Civilian).

Mr

The quarterly general meeting of this District was held on 6th June at the Queen's Temperance Hotel, Aldersgate street, E.C. The general meeting was preceded by a Council meeting at which there were present Messrs Doble, Houghton, Powley and the Joint Secretaries, Messrs Mathews and Tanner. In the absence of Mr B. de Bear, Mr A. R. Doble was voted to the chair. Mathews reported the receipt of a letter from Mr T. C. Nicholson resigning his office as a councilman on account of pressure of other work. It was agreed that the resignation be accepted, and that a letter be sent to Mr Nicholson expressing the Council's thanks for his past services. Mr Tanner gave a brief resume of the correspondence with the General Secretary relating to the proposition passed at the last Council meeting with regard to the financial relations between the District and the General Executive, and Mr Mathews reported that he had been able to be present at part of the proceedings in connection with the Annual Conference at Sheffield, and was informed that the General Executive had had the matter under consideration at that meeting, and had decided to make a special grant to the London District for propaganda and other work. He then gave an abstract of the present financial condition of the District. A resolution of thanks was passed to the General Executive for their considerate help, and at the

Mr

subsequent general meeting a similar expression was agreed to. Mr D. McNeil, of New Wandsworth, was unanimously elected to the vacancy on the Council. The arrangements for the next quar terly meeting (the District annual meeting) were discussed. A. R. Doble presided over the general meeting, when Mr Booth gave a model lesson on the final hooks to an elementary class. A discussion followed, in which Messrs Mathews, Doble, Tanner and Powley took part. After the adjournment for tea, Mr J. W. Ramshaw, L. C.P., of Clark's Civil Service College, gave a paper on "The Position of the Shorthand Teacher and its Possibilities." Mr Ramshaw pointed out that a good shorthand teacher must not only be thoroughly at home in every detail of his subject, but must combine with his knowledge the ability to demonstrate it freely on the blackboard, and also by actual practical shorthand writing. The qualified teacher must not be content with being proficient in shorthand only. He should have some knowledge of business technology, book-keeping, commercial arithmetic, history, geography and law, the main principles of political economy, and, finally, should be something of an elocutionist. The lecturer expressed his belief that a total lack of any knowledge of the last mentioned accounted in no small part for the non-success of many candidates at the various shorthand examinations held from time to time. The persons appointed to read the particular passages at some centres were altogether unfitted for the duty, and he thought that the Society of Arts, the Chamber of Commerce, etc, should seek the help of the I.P.S. and the I.S S.T., when appointing readers at their different shorthand examinations. He recommended the two Societies to make their influence felt more widely among such bodies, and among principals and teachers of commercial and business colleges, many of whom had very little knowledge of the work done by them. A cordial vote of thanks was tendered to Mr Ramshaw, and a discussion followed in which the Chairman, Messrs Mathews, Houghton, Powley and Tanner took part.

LONDON AND THE PROVINCES.

The result of a speed examination of the students attending the Liverpool School of Shorthand, 13 Parker street, is announced. All the pupils sending up papers were successful in obtaining Pitman's first-class certificate as follows:-100 words per minute, Miss Bromley, Miss Cooil, and Miss Eve; 80 words, S. Hancock and F. R. Sellick; 60 words, B. E. Adams and H. Jones.

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The annual meeting of the Derby S. W.A. was held at the Y.M.C.A, buildings recently, Mr G. H. Grimes presiding. It was decided to ask Sir Henry Bemrose to become President of the Association; the whole of the Vice-Presidents were elected, and the Rev. J. B. Milward, Messrs F. Adcock, and J. L. Rees were elected subject to their consent. committee was formed as follows: Misses Yarwood, Shipley, Lawrence, Messrs L. G. S. Green, A. J. Appleby, G. H. Grimes, G. Shirley, Coles, and C. S. Crowther (hon. sec. and treasurer). Mr Coles was re-elected hon. auditor, and Mr D. Sharp instructor. Votes of thanks were awarded to the honorary secretary and the instructor.

The Sligo Independent announces that "Mr E. J. Crotty, of the Sligo Standard S.hool, 32 High street, has secured Pitman's Shorthand Teacher's Certificate, which has scarcely ever been granted to so young a candidate, and to very few persons in Ireland at all. We may add that there is no teacher in the province holding that coveted prize,' and there are only ten in Ireland, as shown by Pitman's official list of teachers. Mr Crotty is conducting a school of shorthand, typewriting, book-keeping, and general business training. We have to congratulate him on his success. Mr Crotty is son of Constable Crotty, of this town. The certificate is on view in Mr Graham's musical warehouse, Castle street."

Exceedingly satisfactory results were obtained at the shorthand examination held under the Midland Counties Union at the Redditch Technical School (Mr Albert E. Smith, teacher). Twenty-nine candidates sat, fifteen gained first-class certificates, twelve second-class, and two failed. In the elementary class Miss M. Hicks headed the list with 96

marks and won a Jewel pen; Miss N. Simmons gained 93, and T. Yates and G. Stagg 90 each. There were several in the 80's. In the intermediate stage there were ten candidates; nine obtained first-class certificates, and one second. Miss I. Cave and H. Sealey tied with 90 marks each for a Yost pen, and both A. Biggs and A. Such were credited with 88 marks, the others being close up. The two failures were in the advanced stage; here G. F. Allbutt did best and won a Swan pen. The marks gained work out at an average of 74*7 per candidate. The Committee of Management are highly pleased with the way in which the attendances keep up winter and summer.

SPECIAL ANNOUNCEMENT.

DUBLIN School of Shorthand and Typewriting, 4 South Anne street, conducted by Mr W. Reid (honours diploma). Work will be continued as usual during the summer months. Prospectus containing particulars of fees for individual instruction free on application personally or by post.

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.

OUTLINES.-Phono inquires the reason for the use of the downward in sincerely. Where there are two ascending strokes at the end of an outline and the last is 1, a more compact outline may be formed by using the downward 1, as in the word mentioned and in necessarily; this method is, however, not invariably employed.-Interested will find on reference to rule 166 that the sign is prefixed to a stroke consonant to represent waw or wo only, therefore the outline adopted for worn is quite correct.L. F. T. is referred to last week's issue for the explanation of the outline for queer.-In reply to S. A. T. the word Lampeter will be corrected in the next edition of the Dictionary in accordance with rule 152.

SHORTHAND STUDY.-W. McL. is thinking of starting on the study of shorthand, to which he could devote two hours daily, and desires to know how long it would take him to become proficient? So much depends on the ability of the student, that it is impossible to say what progress would be attained in a given time. Useful knowledge and proficiency in the art should be possible with six months' work. Our correspondent should work under a teacher if possible; if not, he should get "Pitman's Shorthand Instructor " (price 3s. 6d.) and Key (price is.), with "Pitman's Phonographic Exercise Book," with double lines (price 3d.), and start on the study with a determination to succeed.

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NEWSPAPER REPORTER.-Comp, who is employed in a newspaper office, and has occasionally been entrusted with reporting work, asks for advice as to becoming a reporter-compositor.-The position he is holding should enable Comp to get a good insight into the way in which newspaper reports are prepared; he would do well to work up shorthand carefully, till he is able to take a verbatim report of an average speaker. For general guidance, with particulars as to salaries, etc., he should procure Pitman's Popular Guide to Journalism" (price is. 6d.). A useful work for improving his grammar and composition is "Pitman's Guide to English Composition" (price is.).

TYPEWRITER COPYING OFFICE.-It is essential that A. M. G. should own a typewriter if he would conduct the operations of a typewriter copying office of even the smallest dimensions with success. He could not borrow machines "on approval." His qualifications in shorthand and typewriting are fairly good. He would need to make his business known by circulars or advertisements, and to have supplies of paper and other requisites.

RAILWAY CLerkships.-Constant Reader's handwriting at present is unformed, and hardly suitable for a clerkship of any kind. He should obtain Pitman's "Business Handwriting" and practise the ovals, etc., with a view to getting a freer style. The examination to which a candidate for a railway clerkship is subjected is of a general elementary character. A boy who has passed the seventh standard in an elementary school creditably should be able to tackle it.

TIMBER MERCHANTS' OFFICES.-In addition to such arithmetical skill as any mercantile clerk should possess, Desideratum should seek to acquire a good knowledge of mensuration, and especially of the duodecimal scale of notation. He can learn this from any good arithmetic; either Pendlebury, Christian and Collar, or Brook Smith would be suitable.

HIGHER COMMERCIAL EXAMINATIONS. -An Appreciative Reader, who finds the examinations of the accountants' societies out of his reach, might try for admission to the Institute of Secretaries. The offices of the Institute are at No. 19 Birchin lane, London, E.C., and all information can be obtained from the Secretary.

INSPECTORS OF Factories.-T. B. K. and F. W. E. J. both require full particulars regarding the nomination, examination, and books to be read for Inspectorships of Factories.-In the first place the nomination of the Home Secretary is essential, and strong influence is necessary. The acceptance of one's name does not imply that a man will be called up for examination, and even then, the examination is no sinecure as regards its scope, and the competition is keen. There have been two or three examinations within the last twelve months, but of these only nominated candidates are notified. We are now awaiting the result of the recent examination. There are usually four or five vacancies and about 20 candidates are selected from the Home Office list to compete for them. Twelve months' hard work at the special subjects should result in good marks in Sanitary Science (Reid or Whitelegge), Factory Law (Von Planer, with Ruegg or Redgrave or Evans, Austin or Tennant), Physics (Ganot), Mechanics (Loney), and Chemistry (Roseve). See the books we have mentioned at a public library and select for yourself. For the scope of the questions study the previous papers set in Feb., 1901, Oct., 1901, June, 1902, and Oct., 1902, price is. per set (Eyre and Spottiswoode). Aspirants should bear in mind that they will have against them in the examination Assistant Inspectors and laboratory trained men.

LONDON COUNTY COUNCIL CLERKSHIPS.-S. H. inquires whether 1st, 2nd, and 3rd class clerkships are accessible to those who enter as 4th Class Clerks, and he cannot fully appreciate the meaning of "promotion by merit."-First, second, and third class clerkships under the L.C.C. are accessible to those who have entered as Fourth Class Clerks, and to no one else. Promotion by merit simply means that, on a vacancy in the 3rd Class arising, not necessarily the oldest 4th Class Clerk but the most capable and zealous one will be promoted to fill it, and the same method of selection applies to vacancies on the 1st and 2nd classes. It is impossible to tell how long it must take to rise from class to class. Promotions, increase of work, deaths, and other causes combine to affect the flow of promotion.

CLERKS IN PRISONS.-J. S. O. is 18 years of age and has done no study for four years, but desires to become a clerk in a prison.He is, of course, aware that he cannot enter for the examination unless he is first nominated by the Head of the Prison Department, Home Office, and the recommendation of his local Prison Governor would probably be effectual, but he would have to produce testimony as to character, fitness, and knowledge of bookkeeping (1st Class Society of Arts or Senior Chamber of Commerce Certificate is good evidence of this last). By all means study under a tutor. Pitman's Metropolitan School home study should meet our correspondent's requirements. The previous papers are not obtainable except from a candidate at the last examination, and the subjects, though simple, have to be well done. They are (1) Handwriting; (2) Orthography; (3) Arithmetic; (4) Book-keeping (do "Book-keeping Simplified," Pitman's, thoroughly); (5 English Composition (an ordinary essay, 2 or 3 foolscap pages); (6) Indexing; (7) Digesting Returns into Summaries (ruling a form on a whole sheet of foolscap, copying in figures supplied, and working averages or percentages and totals -practice essential here).

CIVIL SERVIce posts for Ex-Soldiers.-Ben is an ex-soldier, a typist (Remington), and writes shorthand (speed 100), holding

besides the Army 1st Class Certificate of Education. He asks what Civil Service posts are open to him without Civil Service examination.-There are some under the Post Office, apply to the Secretary, Appointment Branch, G.P.O., London, chiefly minor establishment appointments as porters, lift attendants, and the like, some appointments as messengers and office keepers, prison warders, park keepers, postmen, for which, as for War Office subordinate positions, the influence of a former Commanding Officer is useful, and the nominations usually rest with the head of the particular office in which the vacancy has arisen. For subordinate posts such as those enumerated the Civil Service examination is usually dispensed with in the case of applicants who hold the First or Second Class Army Certificate of Examination. Ben's writing is perfectly legible and good.

EXCISE EXAMINATION.-Aspirant asks how long a person of "fair education" would have to study to have a good chance of being successful at this examination, and whether the medical test is severe.-The medical examination is, like other tests of physical fitness prescribed for the Civil Service, designed to ensure that only men are accepted who are perfectly free from disease and predisposition to it. There are no special disqualifications in the Excise medical test. As the phrase "fair education " lacks precise meaning, it is impossible to give an indication of the time necessary to be given to study to enable one to expect "in an examination where the papers, the other candidates, and the progress of the candidate himself, are all subject to variation. Anyone who holds the Society of Arts 1st Class Certificate in Arithmetic, in Commercial Geography, and in Précis-Writing ought to be able with six months' home study to render a very good account of himself in the examination for Assistants of Excise. With similar coaching we should expect a First-Class (1st or 2nd Division) King's scholar to pass this examination.

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OFFICE OF WOODS SECOND CLASS CLERKSHIPS.-F. W. C. asks us whether a dictionary is provided in this examination for the Latin paper (translation from) and what books he should use for Arithmetic, Geography, English History, Précis-Writing, and Digesting Returns.-No. Dictionaries are not provided in the examination room. For Arithmetic use Pitman's Commercial Arithmetic (2s. 6d.) or Haugh's Higher or Tutorial (Clive & Co.); for Geography, Pitman's Commercial Geography of the World (2s. 6d.); for English History, Ransome's or Green's Short History, with Tait's Analysis; for Précis-Writing, Pitman's (Is. 6d.); for Digesting Returns, any book, or previous Digests from any Civil Service examination will do, but it is advisable to send a dozen exercises in Digesting Returns to Pitman's Metropolitan School home study section for correction. There are many pitfalls here, known only to the Civil Service tutor.

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THIRD WRITER IN THE NAVY.-A. P. E. B. inquires competition severe?" "Is the examination hard?" "Is uniform worn?" "Do Third Writers rank as petty officers?"-In reply, the age limits are from 18 to 23 years, and the medical examination takes place at 9 a.m. on the day prior to the educational examination. The subjects are (1) Spelling; (2) Handwritingboth from dictation; (3) Arithmetic, including vulgar and decimal fractions; (4) Copying Manuscript; (5) Geography; (6) English Composition. Candidates who obtain less than half marks in any of the first four subjects are disqualified from further examination. A knowledge of typewriting and shorthand is taken into consideration. The test strikes us as very little more difficult than that for Boy Clerks. Service is afloat and ashore, and writers doubtless wear uniform, since they have to sign on to serve in the Navy for twelve years, and can afterwards, if they wish, re-engage to complete time for pension-22 years' actual service. Pension is from £40 to £45 per annum. Third Writers get 2s. per diem and are promoted to Second Writer 33., First Writer 4s., and Chief Writer 55. per day, after four years' service in the rank below. Chief Writers get 5s. 6d. after 5 years, and 6s. on re-engaging after completion of time for pension. If our correspondent wishes to enter for the examination next November he should apply to the Captain, H.M.S. Pembroke, Chatham.

IMPROVING READING.-A. R. asks what books he could peruse which would improve his general education and fit him for the position of bank clerk.-Unless our correspondent has had a good education, writes a better hand, has a fair acquaintance with English, and is well up in arithmetic, mere reading would not be likely to be very helpful to him. Macleod's "Elements of Banking" (Longmans, price 3s. 6d.). is, however, a book which may be usefully studied by any young bank clerk,

QUALIFICATIONS FOR CLERKSHIPS.-E. J's. handwriting is sufficiently good for a junior position in a solicitor's office or a commercial office. He should be able to transcribe his notes at the least at from 25 to 30 words a minute. If he can execute correctly the Civil Service tots he names in the given time, he is, at any rate, so far qualified as "quick and accurate at figures," but for a business appointment he would need a wider acquaintarce with commercial arithmetic. We know of no other tots beside those he mentions.-Deprate asks a number of questions, our replies to which may be prefaced by the advice to our correspondent to do his best to improve himself in his present position, by availing himself of local facilities for improving his cemmercial education. He should make himself proficient in bookkeeping first, but if he has time he might add the study of French, which would be the language he would find most generally useful. If our correspondent became a candidate for a situation, a personal interview with his prospective employer would be absolutely necessary. For typewriting practice, he should go to a school of typewriting.-Wavertree will find in "Pitman's Complete Commercial Arithmetic" (price 2s. 6d.) a practical guide to every description of calculation he will be called on to make in business life. The "Avoirdupois Weight Calculator and Ready Reckoner" (F. Warne and Co., price 2s. 6d.) would meet our correspondent's requirements. We know of no book dealing specially with the trade mentioned.

INSPECTION OF COMPANY'S BOOKS.-DEBENTURE INTEREST.Un Commis asks questions on these subjects.-A creditor of a Joint Stock Company is entitled to inspect the register of members and also the register of mortgages, charges, and debentures affecting the company's assets, and the copies required to be kept at the company's office under the Act of 1900, of all instruments creating mortgages or charges requiring registration under that Act. A fee is usually payable on inspection amounting to one shilling in respect of each register. A debenture holder has the same rights in this respect as any other creditor. A shareholder's right to inspect the company's books is usually restricted by the Articles of Association, or by regulations made by the directors. Where there is nothing to the contrary in the Articles of Association, shareholders are entitled, subject to any reasonable restrictions as to the time and manner of inspecting that may be imposed by the company in general meeting, to see the books of account kept by the company, during the usual business hours. A company having insufficient money in hand to pay its debenture interest in full should distribute the amount rateably among the debenture holders, assuming, of course, that all the debentures rank equally. It would be wrong in such a case to pay some of the debenture holders in full and to leave the others unpaid.

CONVEYANCING CLASSES.-Ambitious (London) is informed that there are classes in Conveyancing and the Law of Real Property held at the Birkbeck Institution. We have had forwarded to him a syllabus of these classes.

DEDUCTION OF INCOME TAX.-G. R., referring to a former answer on this subject, propounds a number of queries, and seems to think that in the instance referred to the tax would be wrongfully deducted by the trustees.-The case supposed was an estate producing an income of £300 received by the trustees less tax, out of which income they had to pay A, an annuitant, £100 a year, and to hand over the remainder to B. If the entire income were £300 and reached the trustees' hands less tax, supposing the tax to be at the rate of is. in the pound, they would receive £285 only, being £300 less £15 for tax. They would pay this away as follows:-To A. they would pay £95, being his £100 less £5 the proportion of the tax on that amount; and to B. £190, being £200 less £10 the proportion of the tax on that amount. They would thus have paid away £285 the precise net amount that they received, leaving each payee to bear his proportion of the tax. If, on the other hand, what they received after deduction of tax was £300, the entire income must have been £315 15 9 From which tax had been deducted amounting to 15 15 94

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Of the actual income (315 15s. 91d.), A. is entitled to 100 and B. to £215 158. 91d. As they have received these sums less tax, the trustees pay them both away less tax, as follows: To A. £100, less £5, the proportion of the £15 15s. 94d. which has teen already deducted from the entire income, A. thus receiving £95; and to B. £215 158. 91d., less £10 15s. 94d. the proportion of the £15 15. 94d. which has been already deducted from the entire

income, B. thus receiving £205. In either case, if A's. annuity had been paid to him without deduction of tax, B. would have borne the proportion of tax on that sum as well as the proportion on the income to which he was entitled. If G. R. will quietly work out these calculations he will see that we are right.

RECEIPT STAMP.-C. G. W. tells us that he has had many arguments as to whether a stamp is necessary to settle a "cash sale" amounting to over £2, and asks our opinion.-If no receipt is given no stamp is necessary. But if a receipt is given it must bear a penny stamp. Next time C. G. W. comes across anybody disposed to argue the point he should refer the disputant to Sections 101, 102 and 103 of the Stamp Act, 1891, and to the regula tions in the first schedule to that Act under the heading "receipt." Of course, if the goods are handed to the purchaser in excharge for the money, the transaction is complete without a receipt, and where no receipt is demanded the question of the use of a receipt stamp does not arise.

A QUESTION OF REMUNERATION.-W. C. Y., a solicitor's clerk, recently drew and settled from letter books and papers, a bill of costs extending to 520 folios, and asks us what charge he should make for it. He mentions that the work occupied him four weeks. -Our correspondent should have arranged beforehand the mcde of payment. Assuming the bill to be one for taxation in an action, the utmost that the solicitor himself can charge for it is £8 13s. 4d. (4d. per folio), and he will probably expect not to pay more than 3d. per folio, which will give W. C. Y. £6 10s. only for four weeks' skilled work. A man with sufficient knowledge and skill to undertake such work ought to receive at least £3 per week, and we suggest that our correspondent should, in the first instance, apply for remuneration on that basis. We are afraid, however, that in the absence of any arrangement to the contrary, he will have to be content with the smaller figure we have named,

HANDWRITING.-Anonyme writes a very satisfactory hand. — F. G. S., E. E. M., and W. McL. might improve their writing by the use of Pitman's Commercial Copy Book, No. 1 (price 6d.).— Eager could develop his hand into a good business style by the use of Vere Foster's Bold Writing Series, No. 12; he should avoid ugly flourishes and dashes.-Desideratum should practise from a good copy of Old English till proficient.-With care Yorkshireman's handwriting will develop into a good style; he would do well to model it on the book recommended above.-Under the circumstances mentioned in J. T.'s letter he would do well to wait till he is able to avail himself of the facilities afforded by the evening classes for lessons in handwriting; it is a distinct disadvantage to the serious student that he cannot attend such instruction all the year round.-A. G. W. would find that No. 12 recommended above would meet his requirements, and Deprate is advised to improve his handwriting by its use.

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MISCELLANEOUS.-We shall be happy to send Titch a copy of "Home Study" if he will send his address; "Pitman's Business Arithmetic, Elementary Stage" (price is.), and Answers (price is.) can be recommended for the purpose mentioned.Anxious should submit the story he has written to the editor of one of the popular periodicals for which he thinks it best suited, enclosing a stamped addressed envelope for the return of the manuscript, if it is not accepted.-We are unable to recommerd a second-hand bookseller who would buy the scholastic works Anonyme has for sale; he should offer them to some of the large firms which advertise themselves as willing to buy such works.S. (Tewkesbury) is thanked for his communication; the vacancy was probably for someone to attach a written signature to circular letters produced by a typewriter duplicating process.-Cambria would need to be articled to an auctioneer and valuer in order to learn the profession; we are not acquainted with any special textbooks which would be helpful.-We cannot advise Lily as to what is wrong with the fountain pens. She does not mention what kind she is using, but in any case she would do well to consult the manufacturers.-F. is entitled to a larger advance than he is promised; he would do well to improve his speed and proficiency, so that he may qualify for a better paying position, should an opening present itself.-We are not acquainted with any work such as Factor requires; the Estates Gazette, 3d. weekly, contains advertisements of the character our correspondent mentions. J. M. would do well to work with a view to securing promotion in the railway service; good shorthand ability would help him materially. We should not advise him to attempt to work for the positions named, unless there were a certainty of his passing the examinations exceptionally well.-" Pitman's Complete Commercial Arithmetic" (price 2s. 6d.) would meet the requirements of

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