Rent of house 18 Irving Street, W. Somerville, Mass., for month of Feb., 1892

Ree'd Paym't, Mar. 11, 1892,

D. C. Heath & Co.

35 00

Bills or Receipts for Rent should always specify the property for which rent is paid, the location (giving street and number if so identified), and give the termination of the time for which payment is made.

Make a bill for rent for each of the following: a store, dwelling-house, and blacksmith's shop, all in your place of residence.

Make out and receipt the above bill, with cash to balance the amount due, and sign the creditor's name per yours. Also one making Wilson & Knowles the creditors.

"Please remit," as a special dun, is frequently put on a bill which has been standing longer than it ought.

Make three bills as follows: one "in account with," one "Dr. to," and one "Sold to," using six items of charge for each, with one or more credits and cash to balance. Receipt them.

BUSINESS LETTERS.

To write readily a good business letter is a great accomplishment. It not only requires the stating of our ideas in the fewest possible words, but their systematic arrangement, making them pointed and our meaning clearly understood, and yet expressing them happily, so they will not give unintended offence. It requires a correct use of capital letters and punctuation marks, good spelling, and an ability to write with ease and grace.

To do this usually requires long-continued practice; hence teachers should give this branch much attention. It is well to have a scholar write and rewrite a letter several times, each time condensing and rearranging. This secures brevity and system, and is a helpful practice in business writing.

Strangers judge of the writer much by the general appearance of the letter, the method of its arrangement, its spelling, use of capitals, and the spirit in which the ideas are expressed; also by any apparent carelessness which may appear in it.

The author was recently shown a letter from a teacher accepting a school offered her, in which she used the word "except" three times for "accept." This was sheer carelessness and gave a very unfavorable impression to the committee.

For constant reference in spelling and definitions always have a dictionary at hand.

Materials. Writing appears much better on good paper than on poor. Hence in writing letters it is better to use a good quality of paper and envelopes.

White

Common note and letter size with envelopes to match are in more general use. or bluish tint, for color. Never use less than a half sheet for letters or bills. It is in good taste to use either ruled or unruled paper for letters. Unruled, gives one the advantage of being able to write either compactly or in well-spaced lines, and looks much better when the page is properly written. The habit of writing on unruled paper can readily be acquired by using a straight-edged blotter as a guide, or heavily ruled paper under the sheet on which you write.

Ink. For all purposes black or fluid inks are the best. Purple and violet are very liable to fade. Never write letters with red ink.

so considered, should be

Answers. Business letters, except those disrespectful or answered. An insulting letter, or one so considered, may be returned as such without

comment.

Promptness. It is said that Ex-Senator Hamlin never allowed a letter requiring a reply to remain over night unanswered. Delay with those not in regular correspondence often shows incivility and may be a source of great inconvenience to the writer. Promptness in business inspires confidence and promotes good feeling. Be Prompt.

Penmanship. — In letter-writing be sure and take pains to make it legible. One has no right to impose upon a correspondent by sending an unintelligibly written letter, which may require an hour or more to study out.

This unfortunate practice of poor and careless penmen is an unpardonable imposition. and should be corrected. We have often been shown letters whose signatures could not be made out.

In signing a letter or any business paper, be very careful to write the name in full and plainly, as it may go to the Dead Letter Office, either because of removal, or the death of the party addressed, or on account of failure to properly direct, or to prepay postage. It takes but a moment, and your carelessness may cost the receiver much time.

In writing of all kinds, make your handwriting uniform. Make each kind of letters, the small, the loop, or the extended, as nearly uniform as possible-i.e. the small letters about the same height, spaces between the letters uniform, and the down strokes always parallel. This done, you will present a good-looking page.

We suggest again, have method in all your writing, and especially in letter-writing, presenting clearly and by itself each thought you wish to enforce. In ordering any wares write the orders by themselves. Be particular to paragraph your letters.

Wax. Formerly wax was much used in sealing letters and packages, but these, for the most part, are now sealed with adhesive gum and can easily be opened and resealed without detection.

But even now express and other sealed packages are made much safer by the use of sealing-wax. With letters of special importance that need particular protection, it is better and allowable by custom to use wax. Red or any fancy color gives finish to a note or letter.

The following are some of the forms of business letters:

1. LETTER OF INTRODUCTION.

BOSTON, MASS., Apr. 10, 1892.

TO WHOM IT MAY CONCERN:

The bearer, Mr. Henry T. True, is well known to us as a practical bookkeeper and a ready and reliable clerk. We cheerfully recommend him to any one needing the services of a young man in either of these lines.

LORING, SHORT & HARMON,

PORTLAND, ME.,

2.

Respectfully,

D. C. HEATH & Co.

Gentlemen: Allow me to introduce to you Mr. Harry M. Barrows, whom we have known well for several years. He is well educated and has had a good business training. He goes to your city to seek employment, and at my suggestion will consult you. If you have need of such help or can refer him to any firm or person for employment, you may rest assured he will prove trustworthy and efficient. Any favors you may show him will be gratefully received.

Dear Sirs: Enclosed please find statement of your account with us to date. If you find it correct, and convenient, we should be grateful for an early remittance.

Gentlemen: Yours of the 1st inst. duly received, with your statement of account, which we find correct. Enclosed find check for one hundred ninety-five dollars ($195) which please pass to our credit.

5. ACKNOWLEDGMENT.

WILSON & KNOWLES,

BOSTON, MASS., Apr. 11, 1892.

Gentlemen: Your letter with check for one hundred ninety-five dollars inclosed to balance % is duly received, for which accept our thanks.

Respectfully yours,

D. C. HEATH & Co.

Make out a statement under date of Feb. 28, and send to Harry Goodwin, with a letter suggesting you inclose statement of %, and ask if it will be convenient for him to forward the balance due in apples as he suggested.

6.

ANDOVER, MASS., Feb. 28, 1892.

MR. HARRY GOODWIN,

Dear Sir: We inclose statement of your account, and should be pleased to have you bring balance in apples as soon as you find it convenient.

The more common practice in sending a statement is to write at the bottom of the page, if payment has been too long delayed, the words "Please remit" or "Please remit at once."

7. ORDER.

GARDNER, MASS., May 1, 1892.

MESSRS. WRIGHT & DITSON,

BOSTON, MASS.,

Dear Sirs: Please send me by return of express a Wentworth racket, 13 oz. weight. I inclose money order for the same, five dollars ($5.50), the advertised price. Respectfully yours,

JOHN L. SMITH,

GARDNER, MASS.