than is given above. It is the simplest thing in the world, not taking more than ten minutes on an average every day. For reference, in case of a disputed bill, it is invaluable, while its influence in keeping down expenses is wonderfully wholesome.
If the affairs of a family are to be conducted on business principles, the family account book cannot be neglected. It would be just as safe and sensible for the merchant to neglect his cash book, as for his domestic partner, who undertakes to do her business properly, to fail to keep her cash book.
One of the regulations which is proposed posed above as part of the system of family management is, in my judgment, as important in its bearing upon the honesty of the servant as it is upon the question of economy. I refer to the keeping the family stores under the immediate care of the housekeeper. It is nothing to the discredit of servants that this is said. More people are honest through circumstances than is generally supposed. Many a servant is tempted into habits of pilfering by the free and unquestioned access she has to the family stores. I have before used the case of a man carrying on a business and having employ��s under him, to illustrate my subject. Suppose a merchant or a bank should allow all their clerks free access to the safe or till, they knowing no cash account was kept. If some of these boys or young men were tempted to steal, would not the blame lie chiefly at the door of those who, having it in their power, yet did not remove the temptation?
Having now given a few rules for the improvement of servants, which are easily tried, and which I know from observation of their practical working are worth a trial by every housekeeper, I wish to add a few words concerning the material of which, our present supply of servants consists, and to offer some observations upon the question of a prospective supply of possibly a better material.
It is probably no exaggeration to say that four fifths of our female servants are Irish. I have already given several reasons why this class are more intractable and difficult to manage than any other. To apply the rules I have given to this class will be more difficult than to the domestics of any other nation. But, as I have said, I have seen them enforced with success even in cases where an Irish domestic was the subject. And here let me repeat that almost everything depends upon the starting right. No Irish girl ever yet went to a new place perfectly sure of her ground, although they generally can measure the quality of their mistress during the negotiations which precede the engagement. In starting with a new servant, it is emphatically the first encounter that must decide who is to be the ruler. Dignity, coolness, and decision, upon the first attempt to 'put on airs,' will generally bring you off permanent conqueror.
By some housekeepers German domestics are preferred. They are naturally less impulsive and more amenable to control than the Irish. Their class prejudices are not so violent; there is less unity of purpose among them, and they are, in consequence, more favorable subjects for the application of the rules given than are generally the Irish. It is, however, difficult to assimilate the German girls to American customs. They are not apt to learn, and great patience is required in teaching them. The virtues of order and cleanliness seem to be not only rare in them, but exceedingly difficult to graft upon them. Their cooking, especially, is generally execrable. But once properly trained, they make the best of servants. They are generally contented, almost always cheerful and good tempered, and have little of that irritating pertness and 'independence' so characteristic of the Irish domestic.
That branch of the present subject which relates to the going out to service of American women has been publicly discussed somewhat more extensively than any of the others, particularly of late, it having entered largely into the question of woman's labor, which has been attracting considerable attention. It is truly a deplorable thing that household service is so generally regarded as a menial employment, not fit for an American woman to engage in. Our countrywomen will do almost anything rather than go out to service. They will work ten or twelve hours a day in close, unwholesome shops, surrounded by all the unsexing and contaminating influences attending the customary free and easy commingling of male and female employ��s in such places. They will accept avocations from which the native delicacy and neatness of an American girl must revolt. They will put up with wages which will barely keep body and soul together,

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