St,—'Top Hat and Mortarboard' provides so true a picture of
the situation of bank managers and their stalls over the years that little can be added to the substance of the article unless, maybe, to point out that Scottish bank men have fared even worse than their English col- leagues. What an amazing understanding Mr.
M. R..1. Anderson has of the whole history of our troubles and of our struggle to keep up the appearances of the 'handsome dab' which at one time coloured the profession! As a relatively successful bank man I fit in perfectly to the picture painted by him; even to the extent of being one of those who have resumed their subscriptions to the Spectator at the cheap rate, having little intention of continuing at the normal rate But let there be no mistake about this: I shall henceforth continue my subscription indefinitely even if only in per- petual tribute to 'Top Hat and Mortarboard' —Yours faithfully.
NORTH SCOTTISH RANK MANAGER