Letters. The etiquette of letter-writing, should, as much as possible, be influenced by principles of truth. The superscription and the subscription should alike be in accomdance with the tone of the communication, and the domestic or social relation of those between whom it passes. Communications upon professional or business matters, where no acquaintance exists to modify the circumstances, should be written thus . - " Mr. Gillot will feel obliged by Mr. Slack's sending by the bearer," etc. It is an absurdity for a man who writes a challenge, or an "offensive letter, to another, to subscribe himself " Your obedient Servant." We dislike this form of subscription, also, when employed by persons of equal rank. It is perfectly becoming when addressed by a servant to an employer. But in other cases, "Yours truly," "Yours very truly," " Your Friend," " Your sincere Friend," " Your Well-wisher," " Your grateful Friend," " Your affectionate Friend," etc. etc, appear to us to be much more truthful, and to be more in keeping with the legitimate expression of good feeling. It is impossible to lay down a set of rules that shall govern all cases. But as a principle, it may be urged, that no person should address another as " Dear Sir, or "Dear Madam," without feelings and relation that justify the use of the ad-j ective. These compliments are mockeries. so one who entertains a desire to write another as "dear," need feel afraid of giving offence by familiarity; for all man-kin 1 prize the esteem even of their humblest fell ows too much to be annoyed by it. And in proportion as the integrity of the forms of correspondence increase, so will these expressions of good feeling be more appreciated.