spondence it is obviously necessary. The name and address of the person to whom a business letter is sent is placed at the left-hand side of the letter sheet below the heading, about an inch from the edge of the sheet, that is, leaving the same margin as in the body of the letter. The distance below the heading will be decided by the length and arrangement of the letter. The inside address consists of the name of the person or of the firm and the address. The address should comprise the street number, the city, and the state. The state may, in the case of certain very large cities, be omitted. Either of the following styles may be used-the straight edge or the diagonal: or Wharton & Whaley Co. Madison Avenue & Forty-Fifth Street Wharton & Whaley Co. Madison Avenue & Forty-Fifth Street Punctuation at the ends of the lines of the heading and the address may or may not be used. There is a growing tendency to omit it. The inside address may be written at the end of the letter, from the left, below the signature. This is done in official letters, both formal and informal. These official letters are further described under the heading "Salutation" and in the chapter on station ery. Social Letters 3. THE SALUTATION The salutation, or complimentary address to the person to whom the letter is written, in a social letter should begin at the left-hand side of the sheet about half an inch below the heading and an inch from the edge of the paper. The form "My dear" is considered in the United States more formal than "Dear." Thus, when we write to a woman who is simply an acquaintance, we should say "My dear Mrs. Evans." If we are writing to someone more intimate we should say "Dear Mrs. Evans.” The opposite is true in England-that is, "My dear Mrs. Evans" would be written to a friend and "Dear Mrs. Evans" to a mere acquaintance. In writing to an absolute stranger, the full name should be written and then immediately under it, slightly to the right, "Dear Madam" or "Dear Sir." For example: or Mrs. John Evans, Dear Madam: Mr. William Sykes, The salutation is followed by a colon or a comma. Business Letters In business letters the forms of salutation in com use are: "Dear Sir," "Gentlemen," "Dear Madam," and and "Mesdames." In the still more formal "My dear Sir" and "My dear Madam” note that the second word is not capitalized. A woman, whether married or unmarried, is addressed "Dear Madam." If the writer of the letter is personally acquainted with the person addressed, or if they have had much correspondence, he may use the less formal address, as "My dear Mr. Sykes." The salutation follows the inside address and preserves the same margin as does the first line of the address. The following are correct forms: "Dear Sirs" is no longer much used-although in many ways it seems to be better taste. In the case of a firm or corporation with a single name, as Daniel Davey, Inc., or of a firm or corporation consisting of men and women, the salutation is also Gentlemen" (or "Dear Sirs"). In letters to or by government officials the extremely formal "Sir" or "Sirs" is used. These are known as formal official letters. The informal official letter is used between business men and concerns things not in the regular routine of business affairs. These letters are decidedly informal and may be quite conversational in tone. The use of a name alone as a salutation is not correct, as: Mr. John Evans: I have your letter of Forms of salutation to be avoided are "Dear Miss," "Dear Friend," "Messrs." In memoranda between members of a company the salutations are commonly omitted-but these memoranda are not letters. They are messages of a "telegraphic" nature. Titles In the matter of titles it has been established by iong custom that a title of some kind be used with the name of the individual or firm. The more usual titles are: “Mr.," "Mrs.," "Miss," "Messrs.," "Reverend," "Doctor," "Professor," and "Honorable." "Esquire," written "Esq." is used in England instead of the "Mr." in common use in the United States. Although still adhered to by some in this country, its use is rather restricted to social letters. Of course it is never used with "Mr." Write either "Mr. George L. Ashley" or "George L. Ashley, Esq.” The title "Messrs." is used in addressing two or more persons who are in business partnership, as "Messrs. Brown and Clark" or "Brown & Clark"; but The National Cash Register Company, for example, should not be addressed "Messrs. National Cash Register Company" but "The National Cash Register Company." The form "Messrs." is an abbreviation of "Messieurs" and should not be abbreviated in any way other than "Messrs." The title "Miss" is not recognized as an abbreviation and is not followed by a period. Honorary degrees, such as "M.D.," "Ph.D.," "M.A.," "B.S.," "LL.D.," follow the name of the person addressed. The initials "M.D." must not be used in connection with "Doctor" as this would be a duplication. Write either "Dr. Herbert Reyholds" or "Herbert Reynolds, M.D." The titles of "Doctor,” “Reverend," and "Professor" precede the name of the addressed, as: "Dr. Herbert Reynolds," "Rev. Philip Bentley," "Prof. Lucius Palmer.' It will be observed that these titles are usually abbreviated on the envelope and in the inside address, but in the salutation they must be written out in full, as "My dear Doctor," or "My dear Professor. In formal notes one writes "My dear Doctor Reynolds" or "My dear Professor Palmer." In less formal notes, "Dear Doctor Reynolds" and "Dear Professor Palmer" may be used. A question of taste arises in the use of "Doctor." The medical student completing the studies which would ordinarily lead to a bachelor's degree is known as "Doctor," and the term has become associated in the popular mind with medicine and surgery. The title "Doctor" is, however, an academic distinction, and although applied to all graduate medical practi |