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a corresponding change in your Will. Much injustice may be avoided by attending to this rule.

AGENTS' CHARGES.

In all special matters of business in which you have to employ a third person, such as an Agent, Broker, Commissioner, &c. an inexperienced person should ascertain before employing him what his charges are. It saves annoyance on both sides when the agent's bill comes in, and prevents an overcharge being made, which it is difficult and disagreeable to settle satisfactorily afterwards. There is certainly the resource of the County Court, but it is not every one, especially when a lady, who likes to appear there to give evidence. Even if they do so, ladies have small chances in their favour, unless they can keep their temper under a severe cross-examination.

Servants' Characters.-Some people keep a small book, in which they enter the Servant's name, age,

and qualification; where he lived last, and when he entered their service, &c. On the following pages, they write the receipt for him to sign. This is very convenient, as it is easy of reference when you are asked the character of a Servant. The character you receive of a Servant should be carefully kept; if a good one, it may be of great consequence to him, as many employers object to give the same person a character twice.

Servants' Wages, &c.—Much may be done by a little method, such as paying Servants their wages at stated times. Quarterly is generally preferred; for instance, if a Servant enters your employment in February, pay him or her up to the quarter at Lady Day, finding out by a wage table (which is in the Ready Reckoner, and also in most Almanacs) what you owe, and then continue to pay at the usual quarters.

Each Servant should give a receipt with a stamp, if above £2, and sign a receipt like this:

Received of C. D. the sum of £8 6s. 6d. in full payment of my wages, up to this

1863.

day of

John Baring.

Servants are entitled to be paid their wages monthly. In the event of Bankruptcy they are entitled to be paid a sum not exceeding three months' wages in full, and have the preference of other creditors.

Hiring. At the time of hiring, in order to avoid future disputes, it is necessary to come to a distinct understanding whether the Employer or Servant provide washing, and whether tea, sugar, and beer, are or are not included in the wages. Also, if perquisites are allowed or not.

Agreements in writing for the hire of Domestic Servants are exempt from duty.

Book about Servants.-There is an excellent book published "On the Rights, Duties, and Re

lations of Domestic Servants and their Masters and Mistresses," by T. Henry Bailiss, M.A. Barrister-at-Law; published by Sampson Low and Son, price One Shilling.

VOTES FOR HOSPITALS, &c.

If called upon for a Vote to a Hospital or Bookclub, &c. write thus, unless a special form is sent:

I, A. B. give my vote to C. D. for the H Institution.

(Date and Residence.)

Proxy.-I hereby depute C. D. to vote as my

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Parliament the change generally takes place on April 5th. If charged for Income Tax when you are not liable for any, write thus:-"The whole of my income is derived from sources from which the Property Tax is deducted previous to several amounts of which it consists being remitted to me." Those whose property is very small, pay less Income Tax than others; but as the Income Tax is generally deducted from their Dividends by the different Companies at the full Income Tax, the way to recover the surplus is to apply to the Surveyor of Taxes.

The Landlord repays the Income Tax, but it must, in the first instance, be paid by the Tenant of the House.

Assessed Taxes are Taxes on Houses, Male Servants, Carriages, Dogs, Horse-dealers' Duty, Hair-powder, Armorial Bearings, Game Duty, Stage-coach Duties, &c. The Charges may be found in most Pocket-books.

H

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