K. Yes, I like some of those things very well. But pray, mamma, what do I learn French for—am I ever to live in France?

M. Probably not, my dear; but there are a great many books written in French that are very well worth reading; and it may every now and then happen that you may be in company with foreigners who cannot speak English, and as they almost all talk French, you may be able to converse with them in that language.

K. Yes, I remember there was a gentleman here that came from Germany, I think, and he could hardly speak a word of English, but papa and you could talk to him in French; and I wished very much to be able to understand what you were saying, for I believe part of it was about me.

M. It was. Well, then, you see the use of French. But I cannot say this is a necessary part of knowledge to young women in general, only it is well worth acquiring, if a person has leisure and opportunity. I will tell you, however, what is quite necessary for one in your station, and that is, to write a good hand, and to cast accounts well.

K. I should like to write well, because then I should send letters to my friends when I pleased, and it would not be such a scrawl as our maid Betty writes, that I dare say her friends can hardly make it out.

M. She had not the advantage of learning when young, for you know she taught herself since she came to us, which was a very sensible thing of her, and I suppose she will improve. Well, but accounts are almost as necessary as writing; for how could I cast up all the market-bills and tradesman’s accounts, and keep my housebooks, without it?

K. And what is the use of that, mamma?

M. It is of use to prevent our being overcharged in anything, and to know exactly how much we spend, and whether or not we are exceeding our income, and in what articles we ought to be more saving. Without keeping accounts the richest man might soon come to be ruined, before he knew that his affairs were going wrong.

K. But do women always keep accounts? I thought that was generally the business of the men.

M. It is their business to keep the accounts belonging to their trade, or profession, or estate; but it is the business of their wives to keep all the household accounts; and a woman almost in any rank, unless, perhaps, some of the highest of all, is to blame if she does not take upon her this necessary office. I remember a remarkable instance of the benefit which a young lady derived from an attention to this point. An eminent merchant in London failed for a great sum!