In all the preceding estimates and in all the bills of fare the provisions for the help have been counted the same as for the guests and meals charged at the same cost, but the same has not been done in regard to table service and other expenses. This seems the sound way to count the expense: when the bills are to be paid to the butcher and grocer it makes no sort of difference by whom the goods have been consumed. It is but a self-deception for any keeper or manager of a resort hotel to suppose that his help is costing less - speaking of the gross cost of provisionsthan his paying guests by the - meal or in the aggregate. They eat the same food with the difference that they do not have such a free choice as the guests. They eat what is left over, but not the refuse, only that which the cooks prepare in excess of the demands of the dining room. Of the three classes constituting the community of a large hotel the officers eating at a separate table in a separate dining room are likely to fare the worst as, if the bill of fare allotted them be not satisfactory they have not the opportunities for something supplementary which others below them enjoy. In a large hotel the early breakfast for the help consists in part of the surplus left from the last nights dinner with enough of fried fresh meat and boiled potatoes to make up the needed quantity; their dinner will consist in part of stews and broiled meats and fish from the dining room breakfast increased as before by broiled or roast second-rate cuts of meat and soup and a cheap pudding. Allow-that such a house is well-filled with guests and there is little left; or that the cook is one of the few that can estimate closely how much to cook and the board of the help may cost somewhat less than that of the guests, still the chances are against it, while in a small house the opportunities are such that there is no room for the supposition of a difference unless it be in the helps' favor.

In the house of which I write, I have made use of the help to make a clean sweep of every meal, otherwise there must have been mure to throw away and the estimates could not have been so close nor the meals at once so profuse and so cheap. For here as in all small houses the help, what few there are, take their meals immediately after the guests. There is no re-warming provisions from a previous meal, it would be unless, not one of them would even look at them, but if I have broiled 12 beefsteaks and only 8 have been taken in, the help will take the 4. If the guests have taken to corn bread this meal and left the rolls the help will eat rolls; if the guests have taken a notion all to eat baked potatoes then the help will take the fried potatoes that are left or the oatmeal or batter cakes and if, as is more likely than all there is nothing whatever left and we are glad to see it so, then we will fry a few eggs. After dinner the cook takes a little survey and puts away the solid meats either for slicing for supper or re-roasting; reserves the canned corn and peas, the tapioca pudding if enough for fritters next day, the joints of chicken that will make patties or croquettes or soup, but leaves on the board the mutton, a ia Bretonne, the baked beans, the stuffed shoulder of mutton, the haricot, the collops of beef with tomatoes, the stews in general, the macaroni a la Creole, whatever of the sort may unfortunately have been too much, or if none of these, the help will make a good dinner of soup and fish and clean up the pans. With this in view all our dinners are planned with a cheap meat dish.

The guests will eat the Spring lamb and chicken clean and ask at supper if there is any lett cold, then the help come in for the beef a la mode Pariseinne, and live high too. If they do not have first choice then they get even between meals by drinking iced milk while the guests are obliged to get along with iced water. Of course we are all honest; would not take a feather's weight out of the house, will not even eat a meal after we are paid off; yet when we are handling the best there is in the house it is but a short distance from one's hand to one's mouth; and does not the cook himself know where the tenderloin steaks are to be found? Look at his rotund form.