The principal medical attendant resides under the same roof; and were the patients members of his own family, they could not be better cared for, or attended with greater gentleness and consideration. The weekly charge in this establishment for each female patient is three dollars, or twelve shillings English; but no girl employed by any of the corporations is ever excluded for want of the means of payment. That they do not very often want the means, may be gathered from the fact, that in July, 1841, no fewer than nine hundred and seventy-eight of these girls were depositors in the Lowell Savings Bank: the amount of whose joint savings was estimated at one hundred thousand dollars, or twenty thousand English pounds.

I am now going to state three facts, which will startle a large class of readers on this side of the Atlantic, very much.

Firstly, there is a joint-stock piano in a great many of the boarding-houses. Secondly, nearly all these young ladies subscribe to circulating libraries. Thirdly, they have got up among themselves a periodical called THE LOWELL OFFERING, 'A repository of original articles, written exclusively by females actively employed in the mills,' - which is duly printed, published, and sold; and whereof I brought away from Lowell four hundred good solid pages, which I have read from beginning to end.

The large class of readers, startled by these facts, will exclaim, with one voice, 'How very preposterous!' On my deferentially inquiring why, they will answer, 'These things are above their station.' In reply to that objection, I would beg to ask what their station is.

It is their station to work. And they DO work. They labour in these mills, upon an average, twelve hours a day, which is unquestionably work, and pretty tight work too. Perhaps it is above their station to indulge in such amusements, on any terms. Are we quite sure that we in England have not formed our ideas of the 'station' of working people, from accustoming ourselves to the contemplation of that class as they are, and not as they might be? I think that if we examine our own feelings, we shall find that the pianos, and the circulating libraries, and even the Lowell Offering, startle us by their novelty, and not by their bearing upon any abstract question of right or wrong.

For myself, I know no station in which, the occupation of to-day cheerfully done and the occupation of to-morrow cheerfully looked to, any one of these pursuits is not most humanising and laudable. I know no station which is rendered more endurable to the person in it, or more safe to the person out of it, by having ignorance for its associate. I know no station which has a right to monopolise the means of mutual instruction, improvement, and rational entertainment; or which has ever continued to be a station very long, after seeking to do so.

Of the merits of the Lowell Offering as a literary production, I will only observe, putting entirely out of sight the fact of the articles having been written by these girls after the arduous labours of the day, that it will compare advantageously with a great many English Annuals. It is pleasant to find that many of its Tales are of the Mills and of those who work in them; that they inculcate habits of self-denial and contentment, and teach good doctrines of enlarged benevolence. A strong feeling for the beauties of nature, as displayed in the solitudes the writers have left at home, breathes through its pages like wholesome village air; and though a circulating library is a favourable school for the study of such topics, it has very scant allusion to fine clothes, fine marriages, fine houses, or fine life. Some persons might object to the papers being signed occasionally with rather fine names, but this is an American fashion. One of the provinces of the state legislature of Massachusetts is to alter ugly names into pretty ones, as the children improve upon the tastes of their parents. These changes costing little or nothing, scores of Mary Annes are solemnly converted into Bevelinas every session.