Marlin Perkins, Abe Lincoln, and more. . .; Smile-a-day calander Peter's Almanac, by Laurence J. Peter. New York: William Morrow & Co. (Pages not numbered.) $14.95.

Jan. 1 is New Year's Day, of course, and we all know Feb. 14 is Valentine's Day. But what about National Printing Ink Day? Or Horse Kicks Teacher Day? Or Mickey Mouse's Birthday?

You'll find all three - and hundreds more - in ''Peter's Almanac,'' the latest offering from the author of ''The Peter Principle.'' It's dedicated to the proposition that ''Approaching each new day as an event you can honor, or at least observe, can add a touch of zest to your daily routine.''

Peter allots a page for every day of the year, blending historical anecdotes, wry observations, one-liners, and miscellaneous witticisms to help you start the morning right. There's also a blank space under each date to add special memorials of your own.

If you've seen any of Peter's previous work, you know what to expect. If not, here's a sample: ''If at first you do succeed, try not to look too astonished.'' ''Two's company. Three's a trend.'' ''To be clever, all you need to do is remember a phrase that nobody else has ever thought of.'' Peter should know.

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