There is no situation in which one's breeding is more observed, than at the dinner-table; our work would therefore be incomplete without the proper directions as to its etiquette.

3179. If there are ladies, gentlemen offer their arms, and conduct them to the dining-room, according to their age, or the degree of respect to be shown them.

3180. The lady of the house sits at the head of the table, and the gentleman opposite, at the foot. The place of honor for gentlemen is on each side of the mistress of the house - for ladies, on each side of the master. The com-pany should be so arranged that each lady will have some gentleman at her side to assist her. Of course it is every gentleman's duty, first of all to see that ladies near him are attended to.

3181. When napkins are provided, they are at once carefully unfolded, and laid on the knees. Observe if grace is to be said, and keep a proper decorum. If soup is served, take a piece of bread in the left hand, and the spoon in the right, and sip noiselessly from the side of the spoon. Do not take two plates of the same kind of soup, and never tip up the plate.

3182. When regular courses are served, the next dish is fish. If silver or wide-pronged forks are used, eat with the fork in the right hand- the knife is unnecessary.

3183. Next come the roast and boiled meats. If possible, the knife should never be put in the mouth at all, let the edge be turned outward. Anything taken into the mouth not fit to be swallowed, should be 'quietly removed with the fingers of the left hand, to that Bide of the plate. The teeth should be picked as little as possible, and never with the fork or fingers. Carefully ab-stain from every act of observation that may cause disgust, such as spitting, blowing the nose, gulping, rinsing the mouth, etc. Should a gentleman send you wine at a public table, or ask the honour of a glass with you, observe when he raises his glass, and do the same, bowing, whether you drink or not.

3184. When the ladies leave the table, which they do together at the signal of the mistress of the house, the gentlemen rise and conduct them to the door of the apartment, and then return to the tabls. This is in formal parties.

3185. If at dinner you are requested to help any one to sauce, do not pour it over the meat or vegetables, but on one side. If you should have to carve and help a joint, do not load a person's plate - it is vulgar: also in serving soup, one ladleful to each plate is sufficient.

3186. Eat peas with a dessert 6poon, and curry also. Tarts and puddings are to be eaten with a spoon.

3187. As a general rule, in helping any one at table, never use a knife when you can use a spoon.

3188. Making a noise in chewing, or breathing hard in eating, are both un-seemly habits, and ought to be eschewed.

3189. Never pare an apple or a pear for a lady unless she desires you, and then bo careful to use your fork to hold it; you may sometimes offer to divide a very large pear with or for a person.

3190. At some tables, large colored glasses, partially filled with water, with a bit of lemon, are brought when the cloth is removed. You dip a corner of the napkin in the water, and wipe your, mouth, then rinse your fingers and wipe them on your napkin.

3191. The best general rule for a person unacquainted with the usages of society, is to be cautious, pay attention and do as he sees others do, who ought to know what is proper. Most of our blunders are the result of haste and want of observation.