The Saint Louis directory for the years 1854-5 :

vinced u- tlmi i’ is but :i” ea.-y task to teach a person a
Ching which it is his interest to know, or to enlist the co-
operation of n class deservedly popular for thcii enligbt-
ned liberality and qnl.igtd views of jrogrcssive im-
provemeDts and practical r. forms.

The only questions with us have been, Is it practicable
and of public utility 1 Can we accomplisn. the object
with credit to ourse.vcs and with profit to others ?

Is it practible and of public utility? From
well digested and universal y conceded prt mises, we an-
bicipate but little difficulty in maintaining the affiimatrr.
against thu possibility of Fuooefful contradiction. The
leading detign of education be ng to qualfy its recipients
for a practical performance of the duties of life, it only
remains for us to saw that many of the duties of life
devolving upon ladies, require a, knowledge of accounts,
and we shall have accomplished our object.

For us, even in ihidcountry, to see a Lady, as a natural
guardian, aesuwe the administration uf a large estatt,
otm tea no unusual surprise, though the may be totally
ignorent touching, the management of accounts, and un-
familiaiized with a general business routine. Waiving
the numerous embarrassments, always consequent upon
a tiansition from the Control of one kind of business to
li: i 11 another, so different in Us nature and require-
ments, “hat most be the r su.t ? Again, if the accu
lnulation .n of that estate required yean of persevering
application to business, with tact, talent, and practical
knowledge of accounts, is it. presumable that a lady
wholly destitute of a “business education,” can Succees-
fuily and profitably direct its affairs? Do not exper-
ience and obsrvation too frequently prove that she and
hera lie*-ome >m easy prey to “Interested Financiers,” for
the want of this very species of infoimation ? We only
,1 sire to direct public attention to a few of the leading
p incit-lee which have actuated us in the commencement
f ;.n enterprise, though uew in this countiy, none the
irs important, as experience has els.wh^re proved. It is
no unusual oocuiTenoa in Philadelphia, Liveipocl, or
Paris, to we a lady of the highest respectability in full
charge of a set of books; and why thou d it not be the
ease in this ci:y, where a. number of ladies have distin-
guished ihrui-vlvi s in the mercantile community, as
quully buoo a 1.1 as gentlemen, in oouunasding the
trade and in fettering their means.

Can we acc0mp1iH llli: object with cremt to
oii^e: vks and tkokii’to 0tbkb8? Although, during
ill ’ [1:1st ten years, we have been often sollicittd by
Indus f r instructing in Book-Eeeping, until the present
wv have Invariably declined, cwing mainly to two
Causes.

First. Our efforts to form a reputation at a successful
tencher was an experiment in the estimation of the
business community of questionable utility, owing al-
gether to the fact tnat numerous unqualified and inex-
perienced teachers had extorted large sums I r pretend-
ing to d” what they could not accomj li-h. It was a
most unive sally dolared, that no one oould be qualified
in a schoi 1 f-;r the practical peifurmanes of an account-
aot’a dute

We were once four months in this city without recciv-
a tingle pupil, and we state nothing more than an
examination of our oatalogne, for the last four years,
will prove to be Strictly true, when we thus publicly de-
clare, that we have compelled this community lo ac-
knowledge the genuineness of oar credentials at a Pro-
fessional Teacher, and to uvwi amply and sa tafaotorilj
compensate us for our services while doing so : and we
might furthermiire state, (did not m d irty 1 irbid,) tha,
we have revolutumiecd popular sentiment upon tbtfaob- jjot, and eBtahlwhed an institution upon a penoaneni
hiisis for the education of gentlemen for business pur-
suits, not BurpaaBed, if equaled, by any Commercial Col-
lege in the United States.

And how have we accomplished our objeei?

We bave taken mechanics f 0111 the Workshop, and
lAtemn m from behind the counter, and qualified them as
luntants fur th.- situation they now hold—
m ) e than one hundred and eighty of whom ;:re n w in
bis city, performing their duty Jurf as practically, and
receiviug just as good salaiieu as those raised in the
Counting-house. And it is our unwavering opinion, that
we can ummplishjust as satisfactory retulta Ly the in-
struction of ladies.

Secondly. We have not hitherto had the facilities
l’t.r titling up such apaitmtnts as we thought would bt
in keeping with the class, of pupils wLu Would be
likely btnefitted by such iiutiuctioi.; I ut we flatter cur-
stlves in the belief that ;:11 sutb cXjections will disap-
pear upon a vitit to the “Young Ladies’ Cotlegiate In-
stitue. The rooms are entheiy digetumcua, and the
hours of instruction are to am n^ed nt not to cunfiin
with “Jines’ Comintrcial College,” and “fcttwart’e
tsathematical Institute."

Ladies may enter for the above courses separately or
the entire number; but in no ease \wll payuittit be ex-
acted for any but the branches in which tue lady may
nave received instruction.

The Tuition Fees in the respective Departments are
the same as charged in Jones’ Ceuimercii.l College and
Stewari’fl Mathi matical Institute lor the s; me branches,
and uniformly payable in advance, ’ihe importance of
Liii rule wi.l appear evident Ui all, as our charge is not
tor lime., m r for a given number i i lets ns, but ft r com-
pleting the pupil in the lespec ive biai.ch lor wLich tht may register herself. She baviug the privilege of com-
I luting or reviewing the same at option, uunng liJe, Ikc
uf aduitional charge, renders it imperious that this rule
be invariu.bly complied with.