DEAR ABBY: I am still steamed about the letter signed "Slinging Hash in Florida." I just retired after 31 years of waitressing, and I loved my job more than you can imagine.

Let me tell you why that waitress said, "A canoe tips easier than a Canadian." Canadians do not realize that in the United States, servers are paid $2.01 an hour - plus the computer takes 8 percent out of each total for our taxes.One night, I had a party of eight. Each had a cocktail, appetizer, soup, salad, main course, dessert, plus three or four refills of coffee or tea. They were a great group and everyone raved over my service. The total bill was $131.

The man who paid the bill left $1.30 on the table. (Can you imagine?) I was so mad, I ran after him, chased him to his car and tried to give him the $1.30, telling him that he needed it more than I did.

He looked shocked and asked, "Doesn't the management pay you a decent salary?" When I told him how much servers are paid, he was flabbergasted. He tried to give me some money, but I wouldn't take it.

Later, he mailed me a $20 bill with a note saying that I was the best waitress he had ever had, and it was signed by everyone who was in that party. - FORMER FLORIDA WAITRESS

DEAR WAITRESS: Your letter explains why some (not all) Canadians are conservative tippers. I personally prefer the European method: The restaurant adds 15 percent to the bill, thereby eliminating discretionary tipping altogether.

DEAR ABBY: "Slinging Hash in Florida" was much too kind when she wrote, "A canoe tips easier than a Canadian."

Given all the best attention such as one might get on a fancy cruise ship, the sad truth of the matter is that the Queen Mary tips easier than a Canadian. - SYMPATHETIC IN FLORIDA

DEAR SYMPATHETIC: My mail from traveling salespeople suggests that Canadians are not necessarily "cheap" - they are conservative. Perhaps this letter will explain it:

DEAR ABBY: I haven't slung any hash in Canada, but I have slung my share in the Sunshine State.

Canadians are not cheap when it comes to tipping. In Canada, servers are paid a decent hourly wage, which is more than you can say for waiters and waitresses in the United States. At least that's what I was told when I criticized my dinner partner for leaving a $10 tip on a $150 check last month at a restaurant in Toronto.

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In this country, if the service is acceptable, a 15 percent to 20 percent gratuity is customary. - MRS. M.M. IN CAPE CANAVERAL, FLA.

DEAR ABBY: After hearing about one more case of a married woman in my town having an affair, I have two questions:

No. 1: How can any woman handle two men? No. 2: Why in the world would she even want to try? Sign me . . . ONE IS MORE THAN PLENTY, ALTOONA, PA.

CONFIDENTIAL TO G.K. IN HOLDENVILLE, OKLA.: Wisdom does not automatically come with old age. Nothing does - except wrinkles. It's true, some wines improve with age - but only if the grapes were good in the first place.Abby's family recipes are included in her Cookbooklet! Send a long (business-size), self-addressed envelope, plus check or money order for $3.95 ($4.50 in Canada) to: Dear Abby, Cookbooklet No. 1, P.O. Box 447, Mount Morris, Ill. 61054. (Postage is included.)

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