There is, perhaps, no department of house finishing upon which the health and comfort of the inmates depends more than plumbing and fitting, and probably nothing is more annoying and dangerous than a poor and incomplete job of this work.

There is no part of the work connected with the erection of dwellings, we are free to confess, that we so much dislike to contract and superintend, and in a measure become responsible for, as the plumbing.

We recommend that this work be contracted separately, and that none but the best workmen be allowed to figure on the job; in addition to this, let the plans and specifications for the work be complete, and carefully inspect the job as it progresses.

We deem it unnecessary to go into a detailed description of plumbing for city residences, as good, trustworthy workmen, under the direction of the architect, will be able to dictate what should be done, better than can here be described.

For those who have not public water supply, we give a few hints that will be of value; and here let it be remarked that for the additional expense incurred, the increased comforts and better health will fully compensate the occupants.

Our description contemplates a bath-room, with hot and cold water, and a water-closet, - one of the greatest conveniences of a house. The hot water attachments may be left off, if expense cannot be borne, until the owner is better able to incur the cost.

The greatest care should be taken in the connection of the pipes, so that foul gases may not escape into the rooms. A tank holding from two to ten barrels should be constructed in the attic above the bath-room, or in the top of the bath-room, near the ceiling; it should be in the attic if the building has a deck or flat roof so that the water may be conducted to the tank; if a pitch roof, the tank must be in bath-room.

The tank should be well supported with strong posts or partitions, as otherwise the weight of water might cause settling of building and cracking of the plaster work. Line the tank inside with sheet lead or zinc, lead being preferable. A wooden tank might be made by a first-class workman, but it is not so durable, and more liable to leak. Conducting pipes from roof must empty into the tank, and a pipe from the force pump at cistern, or well, must also empty into it for filling in case of long droughts.

A pipe to prevent the tank from overflowing should be inserted near the top and led down to a drain or sewer; its capacity should be equal to the capacity of the conductors from the roof, and it must have a trap, (simply a vertical bend in the tube like the letter S,) to prevent sewer gas from rising from the drain or sewer.

A three-quarter inch supply pipe must be sealed into the bottom of the tank and led down to the bath-tub, where branches should, be made to the water-closet and lavatory (wash-basin). Faucets of the desired pattern should be fixed at the bath-tub and lavatory.

Hot water may be obtained by setting a thirty or forty gallon galvanized iron boiler in the kitchen, making all necessary couplings with the stove for heating the water. A pipe leading from the tank just described will keep the boiler supplied, and force the hot water up into the bathroom for supplying tub and wash-basin, and also for cleaning and scrubbing purposes.

The bath-tub should be lined with ten-ounce planished copper, and a waste-pipe soldered into bottom of tub, and also an overflow pipe near the top, both connecting below the tub, and leading off to the soil pipe from water-closet.

Set a water-closet near the tub, (The best made are the A. G. Alexander, and the Jennings water-closets, the first being preferable,) and connect closet with a four-inch lead Strap, which should be sealed into a four-inch iron soil pipe extending down to, and sealed into the sewer; complete by connecting the pipe from tank with the wash-pipe of closet.

The lavatory, or basin, should be supplied with an overflow bowl, and the waste and overflow pipe should be connected, S trapped, and let into the lead S trap in the water-closet, and compression faucet connected with supply pipe over the bowl.

A four-inch ventilating pipe made of No. 26 galvanized iron, must be connected with S trap of water-closet, and extended at least four feet above the roof, terminating with a cap.

Smaller ventilating tubes should connect bath and basin trap with this large shaft.

Another ventilating shaft, nearly as large as the first, should be connected with the space under and around the water-closet, which is supposed to be boxed up, with a cover to shut down on seat, and carried up into attic, and connected with kitchen or other flue.

We have thus gone into particulars so that our readers, not acquainted with such matters, may see how the object desired may be obtained. The expense is not so great as might be supposed, and by leaving out the hot water, as we have said, it may be reduced; a further reduction, saving much, might be made by omitting the water-closet, but by all means put it in.