To those who receive calls we would say that it is well, if possible, to have every arrangement made two or three days before New-Year's, as the visiting begins early—sometimes at eleven o'clock—if the caller means to make a goodly day. A lady should have her hair dressed for the day when she rises, and if her dress be not too elaborate she should put it on then, so that she may be in the drawing-room when the first visitor arrives. In regard to the question of dress, we should say that for elderly ladies black satin or velvet, or any of the combination dresses so fashionable now, with handsome lace, and Swedish gloves of pearl or tan color (not white kids; these are decidedly rococo, and not in fashion), would be appropriate. A black satin, well made, and trimmed with beaded passementerie, is perhaps the handsomest dress that could be worn by any one. Brocaded silk, plain gros grain, anything that a lady would wear at the wedding reception of her daughter is suitable, although a plain dress is in better taste.

For young ladies nothing is so pretty as a dress of light cashmere and silk, cut high at the throat. These dresses, in the very pretty tints worn now, are extremely becoming, warm-looking, and appropriate for a reception, when the door is being often opened. White dresses of thick silk or cashmere, trimmed around the neck with lace, are also very elegant. In all countries young married women are allowed to be as magnificent as a picture of Marie de Medici, and can wear on New-Year's day rose-colored and white brocaded silks, with pearl trimmings, or plain ciel blue, or prawn-colored silk over white, or embossed velvet, or what they please, so that the dress is cut high, and has sleeves to the elbow. Each lady should have near her an ermine cloak, or a small camel's-hair shawl in case of draughts. It is not good taste to wear low-necked or sleeveless dresses during the day-time. They are worn by brides on their wedding-day sometimes, but at receptions or on New-Year's day scarcely ever.

While much magnificence is permissible, still a plain black or dark silk dress, if well made, with fresh ruffles at neck and wrists, is quite as proper as anything else, and men generally admire it more. But where a lady has several daughters to receive with her, she should study the effect of her rooms, and dress the young ladies in prettily contrasting colors. This may be cheaply done by using the soft, fine merinoes, which are to be had in all the delicate and fashionable shades. Short dresses of this material are much used; but now that imported dresses are so easily obtained, a mother with many daughters to dress cannot do better than buy costumes similar to those worn by economical French ladies on their jour de l'an. One article of dress is de rigeur. With whatever style of costume, gloves must be worn.

A lady who expects to have many calls, and who wishes to offer refreshments, should have hot tea and coffee and a bowl of punch on a convenient table; or, better still, a silver kettle filled with bouillon standing in the hall, so that a gentleman coming in or going out can take a cup of it unsolicited. If she lives in an English basement house, this table can be in the lower dining-room. In a house three rooms deep the table and all the refreshments can be in the usual dining-room or in the upper back-parlor. Of course, her "grand spread" can be as gorgeous as she pleases. Hot oysters, salads, boned turkey, quail, and hot terrapin, with wines ad libitum, are offered by the wealthy; but this is a difficult table to keep in order when ten men call at one o'clock, and forty at four, and none between. The best table is one which is furnished with boned turkey, jellied tongues, and pts, sandwiches, and similar dishes, with cake and fruit as decorative additions. The modern and admirable adjunct of a spirit-lamp under a teakettle keeps the bouillon, tea, and coffee always hot, and these, with the teacups necessary to serve them, should be on a small table at one side. A maid-servant, neatly dressed, should be in constant attendance on this table, and a man-servant or two will be needed to attend the door and to wait at table.

The man at the door should have a silver tray or card-basket in which to receive the cards of visitors. If a gentleman is not known to the lady of the house, he sends in his card; otherwise he leaves it with the waiter, who deposits it in some receptacle where it should be kept until the lady has leisure to examine the cards of all her guests. If a gentleman is calling on a young lady, and is not known to the hostess, he sends in his card to the former, who presents him to the hostess and to all the ladies present. If the room is full, an introduction to the hostess only is necessary. If the room is comparatively empty, it is much kinder to present a gentleman to each lady, as it tends to make conversation general. As a guest is about to depart, he should be invited to take some refreshment, and be conducted towards the dining-room for that purpose. This hospitality should never be urged, as man is a creature who dines, and is seldom willing to allow a luncheon to spoil a dinner. In a country neighborhood, however, or after a long walk, a visitor is almost always glad to break his fast and enjoy a pickled oyster, a sandwich, or a cup of bouillon.

The etiquette of New-Year's day commands, peremptorily, that a gentleman shall not be asked to take off his overcoat nor to be relieved of his hat. He will probably prefer to wear his overcoat, and to carry his hat in his hand during his brief visit. If he wishes to dispose of either, he will do so in the hall; but on that point he is a free moral agent, and it is not a part of the duty of a hostess to suggest what he shall do with his clothes.

Many letters come to us asking "What subjects should be talked about during a New-Year's call." Alas! we can only suggest the weather and the good wishes appropriate to the season. The conversation is apt to be fragmentary. One good mot was evolved a few years ago, when roads were snowy and ways were foul. A gentleman complained of the mud and the dirty streets. "Yes," said the lady, "but it is very bright overhead." "I am not going that way," replied the gentleman.

A gentleman should not be urged to stay when he calls. He has generally but five minutes in which to express a desire that old and pleasant memories shall be continued, that new and cordial friendships shall be formed, and after that compliment, which every wall-bred man pays a lady, "How remarkably well you are looking to-day!" he wishes to be off.

In France it is the custom for a gentleman to wear a dress-coat when calling on a great public functionary on New-Year's day, but it is not so in America. Here he should, wear the dress in which he would make an ordinary morning visit. When he enters a room he should not remove his gloves, nor should he say, as he greets his hostess, "Excuse my glove." He should take her gloved hand in his and give it a cordial pressure, according to our pleasant American fashion. When leaving, the ceremony is very brief—simply, "Good-morning," or "Good-evening," as the case may be.

It is proper for gentlemen to call late in the evening of New-Year's day, and calls are made during the ensuing evenings by people who are otherwise occupied in the daytime. If the family are at dinner, or the lady is fatigued with the day's duties, the servant must say at the door that Mrs._____ desires to be excused. He must not present the card to her, and thus oblige her to send to her visitor a message which might be taken as a personal affront. But she must have the servant instructed to refuse all at certain hours; then none can be offended.