Great importance attaches to business correspondence, for a large part of the world's business is done through the mails or by telegraph. To facilitate the handling of so much mail it is important that business letters should have a uniform style and one which will secure clearness and accuracy in statement. Before giving a few model forms we would call attention to the following points, which we may term

Essentials for a Business Letter

Use good paper and envelopes and black Ink.

Study to arrange your letter to give it the best possible appearance, leaving a margin of a half inch or more at the left of the page, and d dividing the letter into paragraphs whenever a new subject is to be considered.

Re-write the letter rather than to have erasures or blots.

Do not write the letter with a pencil, and do not use foolscap paper.

Fold the letter neatly to fit the size of the envelope.

Use as few words as possible and state clearly what you have to say.

Give the address plainly, including street or post-office box, town, and state, or province. Address the envelope carefully and examine before sending.

Read the letter when written to assure yourself that there are no omissions or mis takes.

Keep copies of all important business letters and file letters received.

When writing to others for information enclose a stamp or prepaid envelope.

In writing letters requesting payment, employ only the most gentlemanly terms and polite language.

When addressing strangers use "Sir" or "Dear Sir." A married lady is addressed as "Madam "or " Dear Madam," an unmarried lady as "Miss" or "Dear Miss ; " it is allowable also to say " Dear Madam." In writing to a firm, company, or a number of persons the address is "Gentlemen" or "Dear Sirs." Never use the abbreviation "Gents."

In replying to a letter first acknowledge its receipt and mention the date. Use sparingly contractions and abbreviations.

The closing words of letters should be "Yours truly," "Yours respectfully," "Respectfully yours," or Respectfully."

How to Begin a Letter

We give below a few forms for beginning letters, where the paper is not provided with a printed heading. The first line on ruled paper is generally about an inch and a half below the top of the page. This is the proper place to begin. On the first line, beginning near the center of the paper, is written the name of the town and state, or the number of the street, with the name of the town and state on the second line. On the line below follows the month, day and year; on the succeeding line, at the left, the name of the party to whom the letter is addressed ; the next line or two lines are occupied with his post-office address, and on the following line the address proper, " Dear Sir," etc.

Kokomo, Ind. October 25, 1903. Mr. J. T. Terhune,

Lancaster, Pa. Dear Sir ;

We are pleased to acknowledge the receipt of your letter of the 10th inst., etc.

Kennet Square, Penna.

April 2, 1904.. Messrs. Kent & Tatnall, 211 Market Street, Philadelphia, Pa. Gentlemen:

Please ship me the following order of goods, etc.

Closing a Letter

Never fail to sign a letter, using your full name, and write it clearly, that there may be no error in sending your reply. If a lady is writing to a stranger she should sign her name with her proper title "Miss" or "Mrs." preceding in parentheses. There are various forms of closing letters, of which the following are the more common :

Yours truly,

(Miss) Mary Jones.

I remain,

Yours respectfully,

E. G. Ziegler.

I am,

Yours truly.

Robert M. Worth.

To Charles M. Jones, Ogontz, Pa.

How to Address an Envelope

Commence the name a little to the left of the centre of the envelope, and about one-half way down from the top. Write the name of the party addressed, with the number of the street on a line below, a little to the right, the city or town on a line next below and to the right, and last the state or province. The county may be placed in the lower left hand corner. The following is an example:

/. H. HOUSTON, 98 Adams Street,

Toronto, Canada.

We give here a few letters as models of the most common forms which occur in business. These will be sufficient to suggest what forms may be adopted for others.

Letter of Application

749 Monroe St.,

Milwaukee, Wis.,

December 20, 1901. Messrs. Gerhart & Co.,

121 La Salle Ave., Chicago. Gentlemen:

1 notice in this morning's " Eagle "your advertisement for a salesman, in reply to which I am pleased to offer my services.

I am twenty-nine years of age, and have had four years' experience in one of the lead-ing nouses of Milwaukee, in the employ of Messrs. Galt, Smith & Co., to whom I respectfully refer you. I also enclose to you copies of letters of recommendation, which I trust will be satisfactory to you.

I shall be pleased to arrange for an interview with you, if that be your pleasure. Awaiting your early commands, I am.

Very truly yours,

Emery Earles.

A Letter Ordering Goods

179 Jerome Avenue,

Guelph, Ontario, January 5, 1902. Messrs. C. B. Smith & Co.,

Toronto, Canada. Gentlemen :

Please send me by express, as soon as convenient, the following books:

1. Tennyson's Poems (Complete.)

2. Thomas' Algebra.

3. Hopkin's History of Canada. Please advise me of shipment and send an itemized bill, allowing the usual discount. Very respectfully yours,

John A. Hewes.

Letter Asking for Settlement of Account

Toronto, Ontario,

April 1, 1902. Mr. John A. Hewes, Guelph, Ont. Dear Sir;

We enclose a statement of your accout somewhat overdue, and shall feel greatly obliged for the settlement of the same at an early date, as we have several heavy payments to make.

Trusting that you will excuse us for troub--ling you, we are,

Very truly, C. R. Smith & Co.

Enclosing Statement of Account

Cincinnati, Ohio,

April 1, 1903. Messrs. Allibone & Simmons, Terrehaute, Ind. Gentlemen:

We enclose you herewith statement of your account for the last three months, which we believe you will find correct. We shall be glad to have you examine the same at your earliest convenience, and shall be happy to receive your check for the amount, or ins truc lions to draw on you in the ordinary course. We are,gentlemen,

Yours very truly,

R. C. Bancroft & Co.

Enclosing Remittance

Boscobel, Wis.,

June 21, 1903. John Wanamaker,

Philadelphia. Dear Sir:

The goods ordered of you on the $the inst. have been received and are entirely satisfactory in both quality and price. I enclose you herewith my check for $175.01, the amount of your bill, which kindly receipt and return.

Very truly yours,

Thomas Upton.

Opening an Account

Jefferson City, Mo.,

September 15, 1902. Messrs. R. B. Smith & Co.,

St. Louis, Mo. Gentlemen :

I desire to open an account with you as I expect to have need to order frequently goods of the lines you carry, anditwillbemore convenient for me to settle the first of each month than to make remittance with each order. I am permitted to refer you to Dr. C. F, Peterson, 99 Monroe Street, of your city, who knows me well, and also Brown & Johnson, bankers of this city, who are well acquainter with my financial standing. Should my references prove satisfactory, will you kindly forward me at once by express, the following goods:

3 dozen Napkins at about $3.00.

2 boxes Ladies' Fine Hose.

3 dozen Ladies' Hemstitched Handker chiefs at about $2.75.

15yards of Gingham, light color about 18 cents.

Hoping my proposition to open an account will be satisfactory, and that the enclosed order may meet with your prompt attention, I am Yours respectfully,

Peter Andrews.

Acknowledging Receipt of Order

Office Of

R. B. SMITH & CO.

200-25 Dauphin 8t

St. Louis, Sept. 21, 1902. Peter Andrews,

Jefferson City, Mo. Dear Sir :

Your favor of the 15th is received. The references are quite satisfactory and we shall be pleased to have your account.

The goods ordered are now being packed, and we will ship them per Illinois Central tomorrow.

Thanking you for the order, and hoping your goods will reach you promptly and in good condition, we remain,

Very truly yours,

R. B. Smith & Co. per S.