The style of the letter may rise with the subject, and with the character of the person written to. In a familiar epistle an effort at dignity of style is misplaced, but such is not the case where the person addressed is superior in position or character, or where the subject is one demanding seriousness and dignity. For instance, the death of a friend or relation, a calamity, or any circumstance of grave importance, should not be communicated in the same manner as a trifling occurrence, or even a happy event : brevity, in the latter case, is beauty; in the former, it would be deemed unfeeling and abrupt.

Express your thoughts in simple English and in legible writing. The latter should be clear and bold. Never write carelessly or hurriedly; read the letter over before sending; and, if writing more than one letter at a time, be cautious that such are not put in the wrong envelopes. Great attention should be paid to correct punctuation.

As to writing material, the shape and size of paper and envelopes are not so important as the quality. They should be plain white, with no colored border (except the black border when in mourning), and of substantial texture. The address of the writer, printed neatly at the head of the sheet, should take the place of any attempt at ornament.

Fold all letters evenly, and put the stamp in the upper right-hand corner. Remember to enclose a stamp when writing to a stranger concerning your own affairs. Use postal cards only for ordinary business communications; never for friendly correspondence or in writing to any one who might be annoyed by having his or her occupation made public.

Take the trouble to spell correctly. Be careful to write dates, numbers and proper names plainly. Bate a note, at the conclusion, on the left-hand side of the page; a letter at the beginning, on the right hand. Sign a letter with a full name, or with the last name and initials. In business correspondence sign "yours respectfully," "your obedient servant," "yours truly," or "yours sincerely." Place the name and address of your correspondent at the upper left-hand corner of the page.

Let your signature suit the style of the letter--a business communication should bear a formal, a friendly note, a cordial conclusion. Between intimate friends and relatives no formal rule is laid down for the beginning and ending of letters. The etiquette of letter-writing should only be considered between strangers or slight acquaintances. In these cases it is well to preserve a mean between cold formality and familiarity.