We will conclude this branch of advertising by one of more recent date from a United States paper, whose frankness is charming:

"About two years and a half ago we took possession of this paper. It was then in the very act of pegging out, having neither friends, money, nor credit. We tried to breathe into it the breath of life; we put into it all our own money, and everybody else's we could get hold of; but it was no go; either the people of Keilhsburg don't appreciate our efforts, or we don't know how to run a paper. We went into the business with confidence, determined to run it or burst. We have busted. During our connection with the Observer we have made some friends and numerous enemies. The former will have our gratitude while life lasts."

This was inserted in the space reserved for death notices, and really deserved some obituary poetry.

During December and January the department in a newspaper office busy above all others is the one where the subscriptions are received and the lists attended to.

COUNTING ROOM.

The immense amount of work which comes under this head has been previously referred to. A few statistics will render it more clear. During the year ending February, 1877, twenty-two thousand seven hundred and seventy-three money letters passed through this department in the Witness office, while as many more, having reference to changes, instructions, giving advice, etc., were attended to. Some of these letters are of an extraordinary nature. In one instance, on a day when some eight hundred money letters poured into the department, the writer signed his name after the manner of an enigma. It was interesting, but out of place. People sometimes send letters with the statement, "Of course you know my name, as you sent me a circular," or something similar. Others sign their names without giving any post-office address, while many again give two addresses, one at the head and the other at the foot of their letters. Sometimes the amount required to be sent is enclosed with no other intimation; but more frequently still the letters, names and all, are sent without the money.

By an ingenious method all money letters which come into this department are numbered, the amount received and the page of cash book where entered marked upon them, and then filed away in books of one hundred, which are bound together, so that any particular letter can be turned up in an instant and referred to. The cash book is ruled so as to give a column for the Daily Witness, Weekly Witness, Northern Messenger, New Dominion Monthly, and Aurore, and the total amount; and sometimes one single letter contains a subscription for every one of the papers enumerated, while a very large proportion have at least two of them. There are a very large number of subscribers who, year after year, take these papers, and not satisfied with this evidence of goodwill, make a point of sending several other subscriptions along with their own. It is always pleasant to the publisher to hear from these, and their letters constantly recurring, year by year, are like the visits of old friends.

It would be impossible to leave this department without a reference to a minor one partially connected with it—that having charge of the premiums. It is desired, as far as possible, to give some return for all favors done. But here arises a difficulty. Most of these favors are simply because of the goodwill of the performers, and any direct return would be anything but pleasing to them. Thus the rule has been made that those who desire to work for prizes must, in some way, indicate their desire, and the manner considered most satisfactory is to have the words "In competition" written on the top of all letters containing money intended for the prizes. The names of those who send such letters are entered in a separate book ruled in columns, and the remittances are recorded one after the other, so that when the last is sent in the total can be checked in an instant. The number of prizes given in a year is nothing inconsiderable. The following is merely a partial list of what were sent out in the winter of 1877-78:—236 pairs of skates; 30 gold lockets; 125 gold rings; 40 photograph albums; 82 Pool's weather glass and thermometer combined; 6 magic lanterns; 4 McKinnon pens; 298 chromos of Lady Dufferin and 327 of the Earl of Dufferin.