st of the
demands of the business world, and to omit nothing, either in his
methods or their enforcement, necessary to carry out his purpose
honestly and completely. An idea of the superior housing of the college
will be obtained from the views of half a dozen of the rooms at No 805
Broadway, as shown in this issue of the Scientific American--the finest,
largest, most compact, and convenient suite of rooms anywhere used for
this purpose.

The college is open for students ten months of the year, five days each
week, from half past nine in the morning until half past two in the
afternoon. Students can enter at any time with equal advantage, the
instruction being for the most part individual. The course of study can
be completed in about a year. The proprietor holds that with this amount
of study a boy of seventeen should be able--

1. To take a position as assistant bookkeeper in almost any kind of
business; 2. To do the ordinary correspondence of a business house, so
far as good writing, correct spelling, grammatical construction, and
mechanical requisites are concerned; 3. To do the work of an entry clerk
or cashier; 4. To place himself in the direct line of promotion to any
desirable place in business or life, with the certainty of holding his
own at every step.

In this the student will have the advantage over the uneducated clerk of
the same age and equal worth and capacity, in that he will understand
more or less practically as well as theoretically the duties of those
above him, and will thus be able to advance to more responsible
positions as rapidly as his years and maturity may justify. It is
obvious that the knowledge which makes an expert accountant will in all
probability suffice for the general business requirements of
professional men, the inheritors of property and business,
manufacturers, mechanics, and others to whom bookkeeping and other
business arts are useful aids, but not the basis of a trade. For the
last-named classes, and for women, shorter periods of study are
provided, and may be made productive of good results.

A sufficient idea of the general working of the college may be obtained
by following a student through the several departments. After the
preliminary examination a student who is to take the regular course of
study enters the initiatory room. Here he begins with the rudiments of
bookkeeping, the study which marks his gradation. The time not given to
the practice of writing, and to