black ink. The prices quoted provide for an entire change of matter on the fourth page, including a cut of school building in place of the Loose Leaf cut, if it is desired. We are sure that a bright, attractive circular, advocating upto-date business instruction, will help you to increase your patronage, and the assurance that if you are using our supplies your prosperity will increase our business leads us to make this very low rate for high-class advertising. If you want some attractive advertising matter, or if you wish to examine any of our commercial publications, kindly let us hear from you.

Dear Sir:

5.

Yours for prosperity,

We trust that you received promptly the copies of Webster's General History of Commerce and Moore and Miner's Accounting and Business Practice, which we sent you about two weeks ago at the suggestion of our Mr. H. F. Erwin. Webster's History of Commerce gives a general survey of the commercial development of the world from the earliest times to the present. It attempts to interpret the history of civilization from the commercial point of view, showing the many interrelations between commerce and the other factors in the progress of civilization. It may be used as a text-book in secondary schools that have regular courses in economic history. Accounting and Business Practice was prepared by teachers of long experience for schools which are endeavoring to provide a rigorous commercial course. In its preparation the authors have constantly had the benefit of suggestions from other teachers, accountants and business men whose judgment of the various lines of business transactions discussed is authoritative. We hope you will find these books adapted to the needs of some of the classes in your school, and that you may decide to introduce them. We shall be glad to hear from you in the matter. Very truly yours,

How should the letters in Lesson VI be paragraphed?

LESSON IX.

Indicate the paragraphs in the following:

Dear Sir:

6.

We are in receipt of your circular letter of the 10th inst., with list of students whom you are prepared to recommend. We are at the present time looking for a clerk in our office. We desire some one who is willing to start in at a moderate rate and work up. The work will be on orders and double entry Safeguard System bookkeeping. We should like to know more about the

young man you mention in your list. While we may have, at times, some stenographic work, the main business will be to take care of all orders and to work on the books under our present bookkeeper. Kindly give us all the information you can regarding this young man or any other student you have who you think can do this work, and also advise us what they will start in for. Yours very truly,

Dear Sir:

7.

I have your Form 73 under date of September 2, relating to T. A. Campbell. I should like to know if you have really rejected the applicant, or if you are willing to allow us to take up the case again a little later on. I wish to insert an advertisement of your company in the weekly paper of our town, and think the one enclosed may be satisfactory to you. If not, will you please send me one to insert? Trusting you will attend to the matter at once, I am, Yours very truly,

8.

Dear Sir:

Enclosed we hand you our offerings of Municipal and Corporation bonds yielding investor up to 52%. We invite your attention particularly to the first mortgage 5% gold bonds of the Peoria Gas & Electric Company, serving a population of 80,000. We regard this loan as being the best public utility bond offered recently. The company own a franchise granted in 1853 by the General Assembly of the State of Illinois, and the act reads "with perpetual succession," which is a valuable asset. Prices and full information will be sent upon application. If you are interested, please advise us.

Dear Sir:

9.

Yours truly,

The administration of Elmira College greatly desires a fuller personal acquaintance with yourself and with the pupils whose training you are guiding. To this end we send our catalog of 1905-1906, also our special booklet, which please accept with our best wishes. The numbers entering our classes of late years have increased so greatly that our present accommodation is fully taxed. Yet we will, by September, 1906, be in a position to receive a limited number of choice students, who are anxious for the highest possible development, morally, intellectually, socially and physically. The expenses per annum you will find on pages 24 and 25 of the catalog. We have a limited number of scholarships which may be secured for students who really need help. Any aid you render us in this matter will, we are sure, be a benefit to the students as well as to the College. You will do us a great kindness by filling out the enclosed blank with the names of young women who you think may desire to enter some college next fall. Awaiting your early reply, I am, on behalf of the administration of Elmira College, Yours sincerely,

IO.

Gentlemen:

I find it impossible to finish my work here in the time given me on the triplist, and shall probably remain here until the evening of the 8th inst. This is caused principally by the failure to close several mail orders. Business for the Etna is light, and this is chiefly because I do not understand as well as I should the full particulars in regard to some of their product. Please have them write me at Indianapolis what they are doing on steel wire. Ask them to furnish all information pertaining to that branch of their business, as it may be of great service to me. Revise my trip-list so I may reach the places named one day after that for which I had arranged.

Yours respectfully,

II.

Dear Sir:

I take pleasure in announcing the publication of an etched portrait of the Rev. Timothy Dwight, D. D., LL. D., formerly president of Yale University, of which you are, I believe, an alumnus. The artist, James S. King, the foremost portrait etcher of America, has succeeded in producing a portrait of great artistic excellence, as well as a faithful likeness of the distinguished scholar and educator. The enthusiastic favor with which the etched portraits I have published have always been received by the lovers of this beautiful and difficultart will not, I am sure, be diminished by this, my latest production. The portrait will take high rank in the gallery of famous Americans, and will, I feel, be most acceptable to every graduate of Yale University, not only as a work of art, but also as a pleasing memorial of happy student days in that remarkable institution of learning. Enclosed I hand you a half-tone reduction which will give you some idea of the character of the portrait. I shall be pleased to receive your order for the same. Very truly yours,

12.

Dear Sir:

For your information I will say that we have arranged to supply you monthly with one copy of the latest official railway Guide. This Guide will be delivered at your office and will reach you about the 10th of each month.

Yours truly,

13.

Gentlemen:

Mr. A. B. Carter, Nashville, Tenn., asked me to recommend a first-class rock-crusher. I spoke of yours and of our very successful use of it. He expressed a desire for particulars and prices, so be good enough to send him one of your catalogs and write him, quoting net prices for the crushers. I think he will need your No. 3 heaviest crusher. Yours respectfully,

LETTERS OF
OF APPLICATION

LESSON X.

The following advertisements appeared in this morning's Herald. You may make application for one of the positions.

WANTED BOOKKEEPER-Young man
competent to take charge of the books of a
retail grocery company. State age and expe
rience. Apply in own handwriting. "Business,"
Herald Office, City.

WANTED STENOGRAPHER-Young wom

an for office of manufacturing company. Must be rapid and accurate. State age, expe rience, etc. Address, Box 177, Herald Office, City.

As no names are given in the above advertisements, your letter should be addressed to "Business" or "Box 177," these words being used in place of the name in the address and on the en velope. The salutation may be omitted or the word "Gentle. men" may be used. In this case the advertisers are probably firms composed of men, but where an advertisement does not indicate whether the advertiser is a man or a woman, an individual or a firm, it is better to omit the salutation altogether.

Out of the many letters sent in answer to an advertisement of this kind, the one which is best composed and most neatly written will, other things being equal, bring its writer the position. Write this letter as though you were actually trying to get this position. If some one else gets it, let it be because of his superior qualifications and not because of a better written letter.

Paragraphing. Your letter of application should contain at least three paragraphs. In the first, state where you saw the advertisement and apply for the position. In the second, state your qualifications. In the third, express the hope that your application will be considered favorably.

Use of "d," "st" and "th." Never write "d," "st" or "th" after the number of the day of the month if the name of the month is written with it. "Jan. 27th, 1905," is wrong; it should be written, "Jan. 27, 1905." "Your letter of March 12 is received," is correct. When the name of the month is not written, these letters should be used. "Your letter of the 12th inst." These are contractions, not abbreviations, so should not be followed by periods. Write them on the line, not above it.

Use of "I am” and “I remain.” Many persons use the expressions "I am" and "I remain" erroneously. "I remain" should not be used unless there has been previous correspondence. You can not remain what you never have been. "I am" may be used in any letter, though it is better, usually, to close without either of these expressions. If we use them, we must begin the closing sentence with a participle, as in the examples below. They must be made a part of the preceding sentence, separated from it by a comma and from the complimentary close by a comma. "Hoping to hear from you soon, I am,

Yours respectfully,"

"Trusting this arrangement will be satisfactory to you, we remain,

Yours very truly,"

A FEW THINGS LETTERS SHOULD NOT CONTAIN.

I. Blots. If you can not compose a very good letter, you can at least keep the page clean.

2. The character & for and. This should never be used except when writing a firm name; as, Seaver & Hopkins, Benedict & Co.

3. Erasures. There is no excuse for the person who sends a letter containing erasures. If a mistake has been made, rewrite

the entire letter.