CORRESPONDENCE From the Vice-Chancellor, The University, Leeds. February 3rd, 1913. Sir,-Thank you for your letter. May I take this opportunity of saying how delighted I am with The Imprint, and not least with the Editor's comments at the beginning P I wish we could get educational institutions generally to realise the importance of a more severe style in their printing. Unconsciously it would do a great deal to educate the people. . . . . . At present we are put to shame by much that comes from America and Germany. When I was in Germany, in the summer, I went to the Insel Verlag and had a very interesting talk with the Managing Director, who (like many other Germans whom I met) said at once that their printing movement was chiefly due to English influence, for which they had the heartiest admiration. But what they seem to have done in Germany is to get the idea of good printing much more widely diffused among the public than we have done here. At the Gordon Craig Exhibition here on Saturday, I took the oppor- tunity of showing The Imprint to those who attended. They were very much interested in it. Yours faithfully, M. E. SADLER. St. Ives, Waverley Road, Enfield. February 7th, 1913. Sir,-I have read with considerable interest Mr. W. Howard Hazell's article on cost-finding in your Erst issue, being one of the enthusiasts described by the writer. Mr. Hazell will, perhaps, allow me to make a few comments on his suggestions. It surely is of first importance that a national plan be adopted and, therefore, the system should be applicable to the small business as well as to the large. I think, therefore, that travelling expenses, partners' salaries, and interest on capital should be kept outside other prime costs. It is delightful, of course, to think that the partners should have ade- quatesalaries, and at least live per cent. interest on capital invested, but I am certain that both items are profit-things to be fought for after cost is 155