I am aware that different businesses do, from their nature, present various obstacles in the way of carrying out such sanitary measures as are most desirable, and that one set of rules will not always be practicable in two establishments. Therefore, I should advise that the few principal conditions of healthy digestion before mentioned be carefully borne in mind; and that in each establishment the hours for meals be so selected, that these conditions and the calls of business may be arranged in unison with each other.

For a considerable period of time, during which my attention has been more particularly directed to this subject, I have made extensive inquiries on points connected with it, among employers and their servants, and have also had sufficient opportunities of enforcing the better regulation of meals upon both classes, with effects so decidedly beneficial, that I can with confidence impress the importance of the alterations I propose, and I am convinced of their general practicability. After this experience and a mature consideration of the subject scientifically, I beg to call attention to those regulations which appear to me to afford the nearest approach to the healthy standard that can be practicably arranged to meet the necessary obligations of business establishments in general.

Let me assume that a substantial breakfast has been taken soon after rising, and a short space of time allowed to elapse between the meal and the commencement of active business: - (in those cases where the hour for business is very early, the breakfast should be divided, the fast being broken by a light fluid meal, and a second light meal taken some hours after). But to return to the better plan. Breakfast having been taken, and the day's employment commenced, the arrangements are now under the direction of the employer. From this moment until labour, whether mental or bodily, has ceased, no full meal should be allowed. This is to be considered the first golden rule. The second is not less important - that some light refection should be taken punctually every four or five hours. By adhering to the first rule, the system will never be charged with the task of active digestion at times when it is amply engaged in other functions; the digestive organs will not be injured by being called upon to undertake what they cannot properly perform; while the servant will not suffer from that oppressive languor and inertia, unavoidable after a full meal, and will be so much the better fitted for his duties. By the second rule the system is maintained in a state of energy; the light refreshment, being easily digested during bodily or mental activity, supports the strength much more than a full but ill-digested and unassimilated meal can possibly do, and leaves the stomach itself unwearied, in a state of healthy vigour when the hour of relaxation from business arrives. Even in weak persons, a light meal will almost invariably have quitted the stomach in four or at most five hours, and in the strong considerably sooner than this; at intervals of four or five hours, therefore, according to the strength of the individual and the rapidity of his digestion, the stomach will be preparing for fresh work, and will call for it by the return of appetite, which must not on any account be disregarded. And in this place I must again impress the serious importance to health, of not neglecting these occasional refreshments during business.

The day's labour over, the objections to taking a full meal are at an end, provided the second golden rule has been observed; and the supplementary amount of refreshment necessary to repair the wear and tear of the day's exertions, may now be taken with decided advantage.

I must here remind both employers and employed, that rest of mind and of body are necessary for a short time before taking a meal. (See Sleep.) To those who have been mentally occupied with sedentary business, a short leisurely walk will be a very proper prelude to dinner; but to those whose physical powers have been taxed during the day, there should be a short period of perfect rest before commencing the chief meal.

It is a habit too common among commercial men to return home, impatient for their dinners, and to commence eating immediately, while in a fatigued condition. I have, in many instances, induced such persons to lie down for a quarter of an hour before beginning their meal; and I have seen so much benefit arise from this practice, that I can confidently recommend it to all who are actively engaged during the day. When the dinner is finished, one hour at least should be devoted to mental and physical tranquillity - some leisurely amusement in most cases being preferable to sleep. (See Sleep.) When the meal has not exceeded the bounds of moderation, the process of gastric secretion will generally be well established within this period of rest; after which, the same quantity of blood and nervous energy being no longer required by the stomach, some more active employment of the mind or body may be indulged in, and all will go on well.

The full meal of the day, then - the dinner - should, under ordinary circumstances, be taken between the hours of five and seven p.m., which will allow time for it to be entirely disposed of before the hour of sleep arrives; and as the whole night passes without refreshment, a light refection, such as our national "tea," is very desirable about three hours after dinner. (See Afternoon Tea.) These arrangements will be found perfectly consistent with the essential conditions of healthy digestion; and, with a little contrivance and modification of hours in particular instances, are practicable in the majority of large establishments. And here let the friends of "Early Closing" observe, that by doing away with the injurious mid-day dinner, there will be so much saving of time in the best part of the day, and consequently a better opportunity of concluding business earlier in the evening.

It remains for me briefly to point out some of the inconsistencies of the system now most popular among dyspeptics and those employed in business. The dinner being taken at one or two o'clock must necessarily be a hurried one; it is impossible in the middle of business to allow time for rest, before or after the meal, to any serviceable extent: the evil consequences of this, in a large number of instances, have been already referred to. The "tea" being taken between five and seven o'clock, can only be a light meal, for the stomach does not require more so soon after dinner; therefore there is but one alternative, to leave the system without substantial nourishment from two o'clock p.m. until breakfast next day, or to take another meal just before bedtime; of the two the latter would be the better, if the supper could be limited to a very moderate refection; but after waiting from an early dinner until nine or ten o'clock in the evening, a person in health has too good an appetite to be contented with this; therefore the stomach is loaded at a time when it cannot empty itself properly before the hour of sleep; the disadvantages of which are too familiar to need repeating here. Any one, therefore, who is anxious to regulate his diet according to the popular ideas of what is healthy, finds himself in this dilemma. - He believes it to be an essential point that he should dine at an early hour. He knows that rest before meals, eating them slowly, and rest after them, are all necessary to proper digestion. He also knows perfectly well that, in the middle of the day, his business will not allow him either the rest or the leisurely dinner. Supper he is convinced is a most unwholesome meal, yet he knows from sore experience, that to fast from his early "tea" until next morning leaves him too exhausted to sleep comfortably, to rise with vigour, or to enjoy breakfast. - At length, if he reasons at all, it becomes clear to him that to do what he thinks right in one respect, he must do wrong in another - a sufficient proof that there is error in the whole system.