A circular should be enclosed in each of the envelopes. This, too, can be done by a boy or girl in the office. By this method every one on the list receives the mail advertising regularly, and, as the postage must be paid on the statement anyway, additional postage is paid only to the amount of those who would receive no circular because they were not to have a statement. - E. D. Dorsey.

Filing Correspondence

For a man's personal correspondence there is nothing equal to the vertical filing system.

A folder is used for each regular correspondent, and in this folder is filed all of the correspondence, including the carbon copies of your replies. Then when one wishes to refer to any letter he has all correspondence before him.

These folders are filed on edge in vertical file drawers, and may be arranged alphabetically or numerically. The alphabetical arrangement is best suited for a small volume of correspondence.

In many cases the correspondence is of such a nature that it will be more often referred to by subject than by the names of the correspondents. In such cases the correspondence is indexed by subjects. A guide card is used for each general subject and the folders containing correspondence relating to that general subject are arranged in front of that guide. A separate folder, appropriately labeled, is used for each subhead of the subject. A card system is used to cross-index this correspondence by names of the individuals. A card is used for each individual and on this are noted the dates of letters and the subject under which it is filed.

One drawer of a vertical file furnishes sufficient capacity for the ordinary personal correspondence. It has a capacity equal to from eight to ten flat sheet files. The advantage is that you have all of the correspondence for a long period in one place, instead of scattered through numerous transfer cases.- G. B. James.

Working By Schedule

To direct one's business from a central point is the first step to success. Many brilliant men, blessed with almost unlimited energy, fail in life's battle because they know little of system, and practice even less.

There are various ways in which this schedule can be arranged, but a card schedule, arranged somewhat like the following, will be found, perhaps, for every business the most convenient and useful.

First, have a card for the morning's work, and list thereon the routine common to every working morning of the year. In the hour column enter the time at which the duty is to be performed, and in the item column enter the duty. The afternoon's work should be listed in a similar manner on a similar card.

Then, as there are many duties to be performed but once or several times a week, have a card for every working day of the week and list on each the particular work for that day.

A monthly set of cards, similar to the weekly set, will also be found useful on which to list duties to be performed but once or several times a year. The card schedule ideas may be so carried out as to include all the regular details of any business or branch of business, whether small or large.

By beginning the day's work with schedule at hand and working thereby throughout the day, a card schedule as a central point from which to direct one's affairs will prove a blessing to any business man by relieving him of much needless mental strain, and by avoiding many an embarrassment that often occurs simply because one has forgotten.

Invoice Filing

Generally speaking, all that is said in favor of vertical files for letters is also true in regard to the invoices of purchases.

In the majority of cases the alphabetical system will be found most suitable; it is simple and self-indexing. The divisions into which the alphabet should be divided must be regulated by the number of invoices to be handled.

The elasticity of a vertical file permits all invoices from any firm to be filed in one place in chronological order. This is a point that is too apparently desirable to need further comment.

The numerical system possesses certain advantages which should not be overlooked. It admits subdivisions to be made to correspond to certain ledger accounts. For instance, in the case of a manufacturing concern, sections of the file may be allotted to invoices for such items as General Expense, Manufacturing Material, Extensions to Plant, Repairs and Renewals. Each section should have its number and set of alphabetical guides, so that with the use of a suitable index for the names of firms, reference can be made immediately to any invoice. The Voucher Record index may be used in some cases for this purpose. However, if the invoices have to be frequently referred to, and this index is not one which admits of names being readily found, it is obviously advantageous to use a separate card index.

When the voucher system is used, invoices and credits relating at each voucher should be fastened together. A stapling machine is useful for this purpose. In cases where invoices on a voucher relate to more than one ledger account (if the plan outlined above be followed), they should be separated and filed in their respective divisions. This fact must, of course, be noted in the index.- Wm. A. Ingram.