In attempting such a trial, the following method can be taken. Let a woman keep an account of all she spends, for herself and her family, for a year, arranging the items under three general heads. Under the first, put all articles for food, raiment, rent, wages, and all conveniences. Under the second, place all sums paid in securing an education, and books, and other intellectual advantages. Under the third head, place all that is spent for benevolence and religion. At the end of the year, the first and largest account will show the mixed items of necessaries and superfluities, which can be arranged, so as to gain some sort of idea how much has been spent for superfluities, and how much for necessaries. Then, by comparing what is spent for superfluities, with what is spent for intellectual and moral advantages, data will be gained, for judging of the past, and regulating the future.

Does a woman say she cannot do this? let her inquire, whether the offer of a thousand dollars, as a reward for attempting it one year, would not make her undertake to do it; and, if so, let her decide, in her own mind, which is most valuable, a clear conscience, and the approbation of God, in this effort to do His will, or one thousand dollars. And let her do it, with this warning of the Saviour before her eyes,—"No man can serve two masters." "Ye cannot serve God and Mammon."

Is it objected, How can we decide between superfluities and necessaries, in this list? it is replied, that we are not required to judge exactly, in all cases. Our duty is, to use the means in our power to assist us in forming a correct judgement; to seek the Divine aid in freeing our minds from indolence and selfishness; and then to judge as well as we can, in our endeavors rightly to apportion and regulate our expenses. Many persons seem to feel that they are bound to do better than they know how. But God is not so hard a Master; and, after we have used all proper means to learn the right way, if we then follow it, according to our ability, we do wrong to feel misgivings, or to blame ourselves, if results come out differently from what seems desirable. The results of our actions, alone, can never prove us deserving of blame. For men are often so placed, that, owing to lack of intellect or means, it is impossible for them to decide correctly. To use all the means of knowledge within our reach, and then to judge, with a candid and conscientious spirit, is all that God requires; and, when we have done this, and the event seems to come out wrong, we should never wish that we had decided otherwise. For it is the same as wishing that we had not followed the dictates of judgement and conscience. As this is a world designed for discipline and trial, untoward events are never to be construed as indications of the obliquity of our past decisions.

But it is probable, that a great portion of the women of this Nation, cannot secure any such systematic mode of regulating their expenses. To such, the writer would propose one inquiry; cannot you calculate how much time and money you spend for what is merely ornamental, and not necessary, for yourself, your children, and your house? Cannot you compare this with the time and money you spend for intellectual and benevolent purposes? and will not this show the need of some change? In making this examination, is not this brief rule, deducible from the principles before laid down, the one which should regulate you? Every person does right, in spending some portion of time and means in securing the conveniences and adornments of taste; but the amount should never exceed what is spent in securing our own moral and intellectual improvement, nor exceed what is spent in benevolent efforts to supply the physical and moral wants of our fellow-men.

In making an examination on this subject, it is sometimes the case, that a woman will count among the necessaries of life, all the various modes of adorning the person or house, practised in the circle in which she moves; and, after enumerating the many duties which demand attention, counting these as a part, she will come to the conclusion, that she has no time, and but little money, to devote to personal improvement, or to benevolent enterprises. This surely is not in agreement with the requirements of the Saviour, who calls on us to seek for others, as well as ourselves, first of all, "the kingdom of God, and His righteousness."

In order to act in accordance with the rule here presented, it is true, that many would be obliged to give up the idea of conforming to the notions and customs of those, with whom they associate, and compelled to adopt the maxim, "be not conformed to this world." In many cases, it would involve an entire change in the style of living. And the writer has the happiness of knowing more cases than one, where persons, who have come to similar views, on this subject, have given up large and expensive establishments, disposed of their carriages, dismissed a portion of their domestics, and modified all their expenditures, that they might keep a pure conscience, and regulate their charities more according to the requirements of Christianity. And there are persons, well known in the religious world, who save themselves all labor of minute calculation, by devoting so large a portion of their time and means to benevolent objects, that they find no difficulty in knowing that they give more for religious, benevolent, and intellectual, purposes, than for superfluities.

In deciding what particular objects shall receive our benefactions, there are also general principles to guide us. The first, is that presented by our Saviour, when, after urging the great law of benevolence, He was asked, "and who is my neighbor?" His reply, in the parable of 'the Good Samaritan,' teaches us, that any human being, whose wants are brought to our knowledge, is our neighbor. The wounded man was not only a stranger, but he belonged to a foreign nation, peculiarly hated; and he had no claim, except that his wants were brought to the knowledge of the wayfaring man. From this, we learn, that the destitute, of all nations, become our neighbors, as soon as their wants are brought to our knowledge.

Another general principle, is this, that those who are most in need, must be relieved, in preference to those who are less destitute. On this principle, it is, that we think the followers of Christ should give more to supply those who are suffering for want of the bread of eternal life, than for those who are deprived of physical enjoyments. And another reason for this preference, is, the fact, that many, who give in charity, have made such imperfect advances in civilization and Christianity, that the intellectual and moral wants of our race make but a feeble impression on the mind. Relate a pitiful tale of a family, reduced to live, for weeks, on potatoes, only, and many a mind would awake to deep sympathy, and stretch forth the hand of charity. But describe cases, where the immortal mind is pining in stupidity and ignorance, or racked with the fever of baleful passions, and how small the number, so elevated in sentiment, and so enlarged in their views, as to appreciate and sympathize in these far greater misfortunes! The intellectual and moral wants of our fellow-men, therefore, should claim the first place in our attention, both because they are most important, and because they are most neglected.

Another consideration, to be borne in mind, is, that, in this Country, there is much less real need of charity, in supplying physical necessities, than is generally supposed, by those who have not learned the more excellent way. This Land is so abundant in supplies, and labor is in such demand, that every healthy person can earn a comfortable support. And if all the poor were instantly made virtuous, it is probable that there would be no physical wants, which could not readily be supplied by the immediate friends of each sufferer. The sick, the aged, and the orphan, would be the only objects of charity. In this view of the case, the primary effort, in relieving the poor, should be, to furnish them the means of earning their own support, and to supply them with those moral influences, which are most effectual in securing virtue and industry.

Another point to be attended to, is, the importance of maintaining a system of associated charities. There is no point, in which the economy of charity has more improved, than in the present mode of combining many small contributions, for sustaining enlarged and systematic plans of charity. If all the half-dollars, which are now contributed to aid in organized systems of charity, were returned to the donors, to be applied by the agency and discretion of each, thousands and thousands of the treasures, now employed to promote the moral and intellectual wants of mankind, would become entirely useless. In a democracy, like ours, where few are very rich, and the majority are in comfortable circumstances, this collecting and dispensing of drops and rills, is the mode, by which, in imitation of Nature, the dews and showers are to distil on parched and desert lands. And every person, while earning a pittance to unite with many more, may be cheered with the consciousness of sustaining a grand system of operations, which must have the most decided influence, in raising all mankind to that perfect state of society, which Christianity is designed to secure.