Letters to persons whom you meet frequently in society, without having arrived at intimacy, may commence with "Dear Madam," and end with "I am, dear Madam, yours very truly."

Letters commencing "My dear Madam," addressed to persons whom you appreciate, and with whom you are on friendly terms, may end with "I am, my dear Madam, yours very faithfully," or "yours very sincerely."

To be prompt in replying to a letter is to be polite.

Lady correspondents are too apt to over-emphasize in their letter-writing, and in general evince a sad disregard of the laws of punctuation. We would respectfully suggest that a comma is not designed to answer every purpose, and that the underlining of every second or third word adds nothing to the eloquence or clearness of a letter, however certain it may be to provoke an unflattering smile upon the lips of the reader.

All letters must be prepaid.

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VI.—THE PROMENADE.

In England, a lady may accept the arm of a gentleman with whom she is walking, even though he be only an acquaintance. This is not the case either in America or on the Continent. There a lady can take the arm of no gentleman who is not either her husband, lover, or near relative.

If a lady has been making purchases during her walk, she may permit the gentleman who accompanies her to carry any small, parcel that she may have in her own hand; but she should not burthen him with more than one under any circumstances whatever.

Two ladies may without any impropriety take each one arm of a single cavalier; but one lady cannot, with either grace or the sanction of custom take the arms of two gentlemen at the same time.