This form is used to avoid the repetition of the word "Miss." It would seem better, however, to address these also by the same term as married ladies, the word "Miss" preceding the name showing, if need be, the position of the young lady in life.

There is also no objection to the following form, though some feel a delicacy in using it:

Bear Miss Corson,

Yours of the 18th inst. has just reached

me, etc.

The address is usually placed in the next line after the heading, or the next line but one. (It should begin at the left side of the page, near the margin, and when it occupies more than one line, each line should begin a little farther to the right than the one preceding.)

Sometimes the address is placed at the bottom of a letter, beginning on the line next below the signature, but at the left side of the page, in the same position as if written before the body of the letter.

The salutation should follow the address in the next line below, and should be followed by a comma.

When the address consists of but one line, the salutation should begin about one inch to the right of the marginal line:

I am

pleased to be able to

that the goods have come to hand, etc.

say

When the address consists of two lines, the salutation begins about an inch farther to the right than the second line, but it may begin under the first letter of the first line.

MODEL 2.

Messrs. Smith & Johnson,

Chester, Pa.
Gentlemen,

Have the kindness to fill the fol=

lowing order at once.

When the address consists of three lines, the salutation should begin under the first letter or figure of the second line, but it may begin under the first letter of the first line.

MODEL 3.

Messrs. Porter & Coates,

900 Chestnut St.,
Philadelphia.

Dear Sirs,

The books which I

ordered on Monday have arrived, etc.

If there is no address preceding the salutation, the latter should begin at the marginal line.

My dear Son,

MODEL 4.

I reached home a little earlier than ❀ expected, and

CAUTIONS.

1. Separate the parts of the address by conimas, and place a period at the end of the address.

2. Begin every important word of the address with a capital letter.

3. The first word and every noun in the salutation should begin with a capital letter.

4. A comma should be placed after the salutation except when the body of the letter begins on the same line, when a comma and a dash should follow the salutation.

5. No two successive lines of the heading, the introduction, the conclusion, or the superscription of a letter begin at the same vertical line.

EXERCISE.

Write and punctuate properly the following headings and introductions:

1. Baltimore 342 Calvert St Oct 15 1864 Messrs Bunn & Co Dear Sirs.

2. 916 Chestnut St Philadelphia Dr. Samuel Waters 16 W Fourth St Cincinnati O Dear Friend.

3. Albany N Y June 6 1884 Col Jas McFarland Ithaca N Y My dear Sir.

4. Dover Del Feb 3 1887 Supt James McAlister Philadelphia Dear Sir.

5. Lafayette College Easton Pa Jan 7 1886 Rev Dr McCosh Princeton NJ My dear Friend.

6. State Normal School Trenton N J Sept 15 1875 My dear Father

7. 1674 Arch St Philadelphia Dec 17 1877 My dear little Boy.

8. Wilmington Del May 3 1887 Messrs DN Thomson & Co 877 Chestnut St Phila Gentlemen

THE BODY OF THE LETTER.

The Body of a letter is that which contains what is communicated from the writer to the person addressed. When the introduction consists of three lines or less, the body of the letter should begin on the next line below, the first word commencing a little to the right of the first word of the preceding line.

MODEL 1.

Mɛessis. Jones & Bro.,
Albany, N. Y.
Dear Sirs,

Your kind letter came to hand
In reply, etc.

this morning.

When the introduction consists of more than three lines, the body of the letter may begin on the same line as the salutation. In this case a dash should follow the comma after the salutation.

The body of the letter should vary in style and length according to its character. The language should be natural and not stilted. It should also clearly express what is intended. The penmanship should be neat and legible, and devoid of flourishes, erasures, blots, interlineations, cross-lines, and everything else that will detract from its neatness or from ease in reading it.

Paragraphs should begin only when the subject is changed, and care should be taken not to change too frequently. Tastes differ, but generally a new paragraph begins about half an inch farther to the right than the beginning of the other lines.

Business letters should be short, omitting nothing that is necessary and avoiding all repetitions and unnecessary explanations.

It is the practice of some to write on the first page, then the third, then the second, then the fourth. The better plan is to write on the pages as they follow one another first, second, etc.

THE CONCLUSION.

The Conclusion of a letter consists of the complimentary close and the signature.

The forms of the complimentary close vary according to the relations of the writer to the person addressed. Letters of friendship require some expression of regard, while business letters require respect only.

Some of the most common forms of complimentary close for business letters are the following:

Yours, Yours truly, Yours respectfully, Yours very truly, Very respectfully, Truly yours, Very truly yours, Yours very respectfully.

For Letters of Friendship more endearing terms may