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ing to discontinue the acquaintance; even then it would be more civil to take another opportunity for dropping a friend who wished to show a civility, unless her character has been irretrievably lost in the meantime. NEW-YEAR'S CALLS. The custom of New-Year's calling is prevalent in all cities, and most villages in the country, and so agreeable a custom is it, that it is becoming more in favor every year. This is the day when gentlemen keep up their acquaintanceship with ladies and families, some of whom they are unable to see, probably, during the whole year. Of late it has been customary in many cities to publish in one or more newspapers, a day or two before New Years, a list of the ladies who will receive calls on that day, and from this list gentlemen arrange their calls. For convenience and to add to the pleasure of the day, several ladies frequently unite in receiving calls at the residence of one of their number, but this is usually done when only one or two members of a family can receive. Where there are several members of a family, who can do so, they usually receive at their own home. Gentlemen call either singly, in couples, by threes or fours and sometimes even more, in carriages or on foot, as they choose. Calls commence about ten o'clock in the morning, and continue until about nine in the evening. When the gentlemen go in parties, they call upon the lady friends of each, and if all are not acquainted, those who are, introduce the others. The length of a call is usually from five to fifteen minutes, but it is often governed by circumstances, and may be prolonged to even an hour. Refreshments are usually provided for the callers, and should always be offered, but it is not necessary that they should be accepted. If not accepted, an apology should be tendered, with thanks for the offer. The refreshments may consist of oysters, raw or scalloped, cold meats, salads, fruits, cakes, sandwiches, etc., and hot tea and coffee. When callers are ushered into the reception-room, they are met by the ladies, when introductions are given, and the callers are invited to remove their overcoats, but it is optional with them whether they do so or not. It is also optional with them whether they remove their gloves. When gentlemen are introduced to ladies in making New-Year's calls, they are not thereby warranted in calling again upon any of these ladies, unless especially invited to do so. It is the lady's pleas
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