Bookkeepers.—There is a very considerable demand for female clerks and bookkeepers. The necessary knowledge is easily acquired by any industrious person with punctual and orderly habits.

An adult bookkeeping class is held at 22, Berners Street, Oxford Street, the office of the Society for the Employment of Women. On entering the class a student is required to bring recommendations from two householders, who will be responsible for her thorough steadiness and respectability. If, as is often the case, the student has lately left school, a letter from the mistress, or her latest school report, is required, and those only are admitted to the class who can write clearly and neatly, spell correctly, and work accurately the first four rules of arithmetic simple and compound. A course of lessons generally extends over four or five months; during that time students are not only taught the principles of book-keeping by single and double entry, but every effort is made to inspire them with a high sense of responsibility, and to make them punctual, orderly, and earnest, in the discharge of their duties. No student is allowed to go up for examination unless her conduct in the class has been satisfactory, and unless she has shown a desire to do her work conscientiously.

Bookkeepers who have gained certificates almost invariably retain their situations with credit. It is often difficult to obtain a first situation, for practical experience is generally required, but in this the certificate is a great help, as it forms a good introduction, and is a guarantee of efficiency and respectability.

When she has once made a fair start, a certificated bookkeeper is seldom unemployed. The class meets on the evenings of Monday and Thursday, at 6.30. The fee is sixpence weekly. A bookkeeping class is also held at the College for Working Women, 7, Fitzroy Street, Fitzroy Square. The fee is 1s. 3d. each term; there are four terms in the year, consisting of 35 lessons, from 8 to 9.30 P.M. New pupils are only admitted on the first class night of the Michaelmas and Easter terms. Students can be examined by the Society of Arts, and obtain the certificates of the Society free of expense. The membership fee is a shilling a term extra.

Public classes, besides those I have mentioned, are held at the College for Men and Women, Queen Square, Bloomsbury; at the Quebec Institute, Baker Street; and at the Birkbeck Institute, Chancery Lane. Clerks must be prepared to accept low salaries for their first engagements, perhaps 10s. a week; but after they have gained experience, they will be able to secure from 15s. to 30s. a week.

Telephone.—The United Telephone Company, 36, Coleman Street, Moorgate Street, employ about a hundred young ladies, chiefly the daughters of professional men who have received few educational advantages, and no special technical instruction. The requirements being small the salary is in proportion, commencing at 11s. weekly, and rising slowly to 16s. Candidates must be between the ages of 16 and 20. Those whose parents are in trade are not eligible.

Shorthand Writing.—The power of writing in shorthand is a very valuable acquisition, especially to bookkeepers who also act as correspondents, as it frequently enables them to obtain larger salaries than they could expect without it, and there is an increasing demand for female shorthand clerks. Translators also occasionally employ them to write from dictation, and sometimes it happens they can get work as reporters.

Miss Pritchard, of 83, Edgeware Road, is highly recommended as a teacher. She says it requires nine months to learn, and perhaps from six to twelve months' practice afterwards, to become a proficient writer, so much depends upon the individual ability. She herself began to earn money by it at the end of the first nine months. Her charge for tuition is a guinea for thirteen lessons, one every week. She can usually arrange to give the lessons, if desirable, in the evening, so that they need not interfere with any daily employment in which her pupils may be engaged.

The rate of pay shorthand writers expect to receive is twopence a folio (72 words). Of course for this they have to make a fair copy of their work in ordinary writing.

The Metropolitan School of Shorthand in Chancery Lane undertakes to ensure proficiency for a certain fixed charge. I understand that the sum of £5 is the maximum amount.

Post Office Directories.—Messrs. Kelly and Co., of 51, Great Queen Street, Lincoln's Inn, employ a considerable number of female clerks to assist in compiling their Post Office directories; they will take girls from the age of fourteen, and the only necessary qualifications are reading and perfectly legible writing. The pay commences at 8s. a week, and increases 2s. a week every year until it reaches a pound. The hours are from half-past nine until half-past five, excepting on Saturdays, when they leave off working at four o'clock. An hour is allowed for dinner, which must be eaten on the premises. The duties are decidedly easy, and the hours light. Applications for employment must be made by letter, but vacancies seldom occur.

Junior Army and Navy Stores.—These recently-established stores employ ladies as clerks; the preference is given to daughters of military or naval officers.

The necessary qualifications are a thorough knowledge of arithmetic, a slight acquaintance with book-keeping, and good legible writing. The hours are from nine to six, with an hour's interval for dinner. The salaries commence at £40 a year.

Prudential Life Assurance.—One hundred and sixty ladies are employed by this Company at their offices, Holborn Bars; only daughters of professional men are eligible, and they require no special qualifications beyond an ordinary English education. The hours of work are from a quarter to ten to five o'clock; on Saturdays until two. The comfort of the lady clerks has been studied to a very great extent, an excellent library and piano are provided for their use, and a refreshment room, where they can obtain luncheon (for which an hour is allowed) at a moderate price. The flat roof has been converted into terraces, where they may take exercise during their luncheon hour, and they have a separate entrance and staircase to that used by the male clerks.

They are paid £32 the first year, £42 the second, and £52 the third; after that time their salaries increase according to the value of their services. The duties principally consist of copying and writing letters from notes.

Coupon Sorters.—Messrs. Rothschild, St. Swithin's Lane, and Messrs. Baring, Bishopsgate Street Within, employ a small number of women in sorting coupons; the only necessary qualifications are an ordinary English education and good references. At Messrs. Baring's the hours of work are from ten to five. The junior clerks receive 15s. a week, and the seniors' salaries average £1 to 25s.; they are engaged by the week. I believe that Messrs. Rothschild's rules are very similar.

Law Copyists.—Many women are now employed in law copying; they are apprenticed for six months, sometimes paying a small premium of 2 or 3 guineas, but in some cases they are only required to give their time. After six months they begin to earn a few shillings a week, which may increase, according to efficiency, to 25s. Their salary is regular, and does not depend (as it does in the case of men) on their employers having work or not. The hours are from nine to seven, excepting on Saturdays, when they leave a little earlier.

The following firms employ women, but only the first three will teach:—Mr. Hardy, Castle Street, Holborn; Mrs. Le Fuel, Brownlow Street, Holborn; Mr. F. Watkins, Dyer's Buildings, Holborn; Messrs. Hooper and Sons, Ludgate Hill; Messrs. Hadley, Castle Street, Holborn. Law clerks also occasionally employ women as copyists, and I think efficient writers might frequently obtain private employment from solicitors, especially if they had any acquaintance with them, or they could take specimens of their work to strangers, and boldly ask for a trial. Employers like girls to begin to learn soon after leaving school; they will take them as young as fifteen.

Telegraphy.—The following is an exact copy of the rules for telegraph clerks. Applications for admission to the Telegraph Office must be made to the Postmaster-General, as all nominations are made by him.

The subjects for test examination are:—

(1.) Writing from dictation.

(2.) Writing with a pencil, or style.

(3.) Arithmetic (easy sums in the first four rules).

Limits of age, not under fourteen or above eighteen.

Successful candidates have to attend the Post Office Telegraph School to undergo a course of instruction in telegraphy, for which instruction no charge is made, but they do not receive any pay while at the school.

The course of instruction usually extends over a period of three months, but if at any period of their tuition, or during their probationary employment at a telegraph office, it becomes evident they display no aptitude for the duties of a telegraphist, their nomination or probationary appointment will be cancelled.

The scale of pay for women is 8s. per week, on receiving a certificate from the school, and commencing the period of probation; rising to 12s. on being certified to be fully capable of transmitting public messages; and rising to 14s. on being certified as being capable of taking charge of a telegraph instrument; afterwards, as vacancies occur, 14s. per week, increasing by 1s. per week to 17s. per week, with a prospect of rising to 30s. per week.

Hours of attendance for female clerks, eight hours a day, between the hours of 8 A.M. and 8 P.M.

Post Office Clerks.—A considerable number of ladies are employed in the Receiver and Accountant General's Office; it is, I believe, more generally known as the Post Office Clearing House. An entrance examination has to be passed in the following subjects of competitive examination, conducted by the Civil Service Commissioners:—

(1.) Handwriting and orthography.

(2.) English grammar and composition.

(3.) Arithmetic (including vulgar and decimal fractions).

(4.) Geography.

Candidates under seventeen or above twenty years of age are ineligible.

The hours of attendance are from 10 to 4.

Hitherto women have been employed as returners and counterwomen in the General Post Office, London, but no fresh appointments have been made for some time, and it does not appear likely that there will be any more.