AMERICA presents greater attractions to the laboring classes than almost any other country in the world. Its abundance of cheap, but valuable land, its free schools, Republican government, and religious liberty, coupled with the liberal remuneration of toil, and the respect of the laborer, rendering it of all countries most desirable for ambitious industry. There is a benevolence, also, which finds expression in the opening of "boarding-houses," "homes," and "hotels," for the comfort and advancement of those who toil singly and alone for an honest subsistence.

Mr. Alexander T. Stewart, who has hitherto done little toward placing his name among the benevolent of the metropolis, has recently, we are told, set aside six millions of dollars for the erection of two immense structures, one for working-women, and the other for working-men. The structure for working-women, which is now nearly completed, stands on Fourth avenue between Thirty-second and Thirty-third streets. The building, which is of iron, and fire-proof, has three fronts; that on Fourth avenue being one hundred and ninety-two feet six inches, those on Thirty-second and Thirty-third streets, two hundred and five feet respectively. The area covered by the structure is forty-one thousand square feet. The main building will be six stories high, with an additional story, in Mansard roof, and over the central portions of each front, a space of one hundred feet, there will be an additional story with a superimposed Mansard roof, making the centre of each front eight stories. At the extremities of these central elevations, and also at the street angles, are turreted towers, twenty-four feet in width and height. The entire central height will be one hundred and nine feet.

The grand entrance on Fourth avenue has a width of forty-eight feet; the portico is two stories high, with massive cluster iron columns, resting on octagonal-shaped pedestals, and supporting foliated capitals. The design of the structure, with its different stories, their piers, columns, pilasters, and arches, crowned with the unique towers, presents a finished architectural design. The first story contains twenty-four fine stores, each fifty-two feet wide and seventy feet deep. A wide stairway conducts to the interior. A portion of the halls are covered with marble. A steam elevator, running to upper floor, ascends on either side of the staircase. The stories are high, averaging from nineteen feet six inches to eleven feet five inches. There is a large interior courtyard, ninety-four feet by one hundred and sixteen, which is to be ornamented with fountain, gold fish, etc. The whole structure is heated by steam coil, the engine being so arranged as to work the elevators, drive in hot weather an immense fan for cooling the apartments, and afford mechanical appliances to the kitchen and the laundry. The dining-room is thirty by ninety-two feet, and another room of the same size is to be used for concerts, lectures, etc., and still another of similar diinensions will contain the library, and be the reading-room. The inmates are to pay a fixed price for the use of rooms according to their size and location, and the board will be conducted on the restaurant plan. If the proprietor really deals as liberally with the inmates as some now suppose, this Institution, situated in an eligible portion of the city, will be a valuable acquisition to the toiling women of Manhattan.