The Saint Louis directory for the years 1854-5 :

new institutions of this kind, and therefore their “wayB
liv equal,” and their views are but an inevitable result
_T nviu^ out of an Impartial c juiparison of what they
tbimn^vee have acquired under the tuition ofexper-
uucjJ t-1 Accountants, with what inexperienced,
Ldjotnpeteut, teachers have attempted to do.
JiJ we uuderstand the plan ami extent of instruction
iJo;jLed in this Institution, no better than they do, it is
more than probable that we should lend thtm a helping
.i;intl to exterminate the imaginary evil, and add our
.Turning voice to the Young ami Unsuspecting, but in
.ai- particular wo have an advantage over them: Hence
;luir innooeney and our accounlaoility. There is a
practical Book-Keeper whose name is il—— at thi:
ain.1 iu charge of BjjUs in one of our mast respectable
u.rjaadlj teases, at a salary of one thousand dll irB
ur auuum, who upon completing his course in Book-
ieepin under our instruction some years ti.ics, oom-
mdnceifauJ c.ndu;ted the fallowing conversation with
the Principal of chid Institution, iu the presence of the
trhoie oohixil.

Ajr. li——(standing up at his Desk.) “Mr. Jones,
why is it, ttiuX you have so many enotnies among the
practical Accountants and businass men of this Ciiy V

J. J——. “.Mr. il—— you astonish me sit1? It is
true I am but a comparative stranger in the City, have
11 ide the acquaintance of but few practical Accountan.s
iud business meu, have forma] r ither a favorable opin-
ion of tU.’Srf with whom I have become acquainted, had
tonight they were nut very neighborly, but I was quit.
certain that, wlien we be jam j a. little more intimate, wt
wjull oe a^ l’riead.y as D.ivll and Jonathan were. But
p.ease .’Jr. 11--------explain yourself moiu on this
subject ?"

Mi-. 11——. -Do you remember my oominencing
a course of instruction with you some two or three ycara
since, and my uucjrimonious discontinuance?"

J. J——. (Juke well sir."

.Mi’. Ji--------. “I was at that time acting in a sub-
ordinate mui .tiun in one of the eiiy Insurance Offices,
andon:>day 1 accident Ily named to Mr.——, our
Secretary, that I was attending your School in order to
team B.ok-Lvet-king. Oh ! Fudge; s.iid he all a "Hum-
buj !" sir, a "Humbug!" You c nuot Lam anything
.h.iv, it is on y throwing away time find money with-
out the possibility of my practical good to be derived; my confidence in the genil.m .n’s judff-
m.-nt and his kh:d inteutLms towards mj asaf.knd,
d off attending your (School, and made en-
nts with ->., Bru. & Co. at a nuinlti A saiary tiud
lefc i’jr Illinois. Some weeks since I revived a letter
f.o:u M. t*. containing a proposition for ma to take
of their Booksn condition, that I wou.d taki’
a preparatory course of instruction in youi institution,
I have aec.jrdingiy done, to my entire Bad fan
Won, and to-morrow I take charge of A. & P.’g Bunks
with full eonlideuco in my ability to keep th m convc ly
ani to entire Bati f totion; and had 1 knownsc
rnich at y:>ur Institution at the time I spoke to Mr.——
as I do now. I could have had clou hi j the nlary utKl
t mu v>ars i i valuab) exp rience. and but for Mr. P., I
should have remained ignorant of the true nnture ai d
ierign >f your Institution, as I presume thousands in
this city are at this time."

Mr. H—— took chsrge of the Books referred to, at
th i time spetifled; and from that day until now he has
been recognized as a competent Book-Keeper, and pur
Did no Dth r pn J’ eaoti, although he h:id never written
i ’ U ok- ktpt by Double-Entry previously to his enter-
ing this Institution.

This is but a fair specimen of what we could present
Jjy the hundred, during our first fuur or five years exper-
ience in this Oily, of young gentlemen of good bunu s
habits, writing beautifully, ready and accurate in I lit i
aleulation-:, and pjrfjc ly famili irized with busims
outiuL—who might tbis day command th ir tvv; h
hundred aoll irs pjr annum, had they not becom.: th
aisusp’f ing dapee nf tiiis class of “Old Fogies.” And
whom h;ue the.^e uOid Fogies” beneflttedby their ii.
in-ih -Manger” pAic-y? Have they Ijeiuvul.-iiily Stepped
forward and supplied these young genileuun and the
busines-s cominnni.y with tliis Ink f loinp.t. nt p iicti-
on 1 instruction? Not they ! When experienced practl
cat Accountants adopt teaching 01 a profession and
organ sc an Institution u>Jh alt the /acuities known in
the actual performance of their duties in the Cou,itnij
Houte, do these -ancient worthies" vixit HtehlnBi itu-
Uuns and apeak fiotn what, they have seen or known?
Xot they! Their argument is -we have attended Com-
mercial Schools “D,nvr.v est” and were Hunbujijed
They have not got any thing as good “YutWkst,” as
they have -on East//1’ Ther fore nil Commercial
achooLs and Col .egos are “Humbugs"!!! It is true
that for a tiinj tney Bueoeeded in diverting the attention
.ifjustsucli young g.n.l men as were the best qualified
to appr.oiate the merits or to condemn the po.icy of an
Institution of this kind. _ But then we have gone to the
carpenter shop, to the paint shop, to the prindnf office,
and to the pi nigh Innidle and .e.ectul our materfal ami
prodUc d a d t#a of ijook-Keep rs of an entire y new tuid
different stamp. Those old f .shinned Accnuniania under
stand Book-Keeping, but-Tiikv don’t know ajjytbucg
klse" !! This new elaee of AcoonBtants, w re busin s..
men in the enlarged sense of tliat term, bef ire taking
lessons in liook-Keeping and mercantile usages. Educnt-
. d in the school of experience in which men as tin y are,
and things as they should be, Constitute the slandaxl
i’ext Book. Raked to business, Accofltojued to inilus ii:.l
puisuits, and not d. or ion proud in work. Thus in keeping with the progress of this wonderful age die
economical m reliant is accommodated with a Book-
teeper and a Practical Business Man in the same con-
tract. Practkal Accountants, Bouness Men, and geutl-
men desirous of qualifying them.-ielvcS for business pur-
suits are urgently, but respectfully requested to visit our
rooms during business hours, and” examine our mode of
imparting instruction, in contradistinction to that ordi-
narily ad pted in Schools and Colleges, and become pe-
Boniilly acquainted with the actual workings of this In-
ititutdon, a^ such visits do not in the least interrupt th
regular operations of the School.

Eespjetfujy yours,
Jonathan, Jones.