In keeping the foregoing accounts of cost of dishes and meals there has been no attempt and no wish to argue that one style of living is better than another; those who must set out cheap meals will look at the comparative cost of dishes, taking notice at the same time of the number of orders that can be served from them, and choose always to make those that are least expensive while others who furnish a complete hotel bill of fare will find an approximate figure to show what the expense ought to be. In this matter of meals and prices, too, instead of fic-ticiously changing and improving the summer boarding house and its facilities I have studiously represented it as it is with the restrictions as to markets, the lack of proper utensils, the scarcity of "help," and such things as usually furnish excuses for a poor table, because I believe this was a fair average of such houses and I did not want a model place to set up a pattern by. Our advantages lay in having express facilities and in being in close proximity to a creamery and a cheese factory which established low prices for dairy products and at the same time caused the offerings to be plentiful, the whole neighborhood being engaged in the milk business. This it will be seen was an important item, and still the greater number of country houses are as well fixed as we were; it may be by keeping cows of their own, and most of them have far Defter gardens. In counting the cost of soups I have first added to the price of steaks and roasts the loss of bones and trimmings, making meat that costs 11 cents at first rate at 15 or 20 cents a pound when the net weight was reached, and then have valued these bones and cullings at about 2 cents a pound in soup; vegetables, quenelles, eggs, and all such ingredients have been duly allowed for. It did not prove feasible to show some things in the way of small economies such as every sensible cook puts in practice - how the cold rice left from a previous dinner and the can of peaches opened but scarcely touched, for the preceding supper become the "peaches a la Richelieu" of to-day's dinner; or how the can of corn, too much yesterday, becomes the green corn fritters on a new bill. There has been greater watchfulness over the waste while this record was being kept, than would have been necessary in the ordinary run of work, but otherwise all has been done according to common usage, and the sums total will prove reliable data for future calculations.