If the letter is long and is really concerning only one subject, then it may properly be divided into paragraphs by separating the different divisions of the subject, and giving a paragraph to each. These should be arranged in their logical order. Wherever the letter is to contain numerous paragraphs to avoid omitting any of the items, it is best to jot them down on a slip of paper, then embody them in the letter in their natural order.

The first word of each paragraph should be indented, or moved in from the margin, usually about the width of the margin. Thus if the margin is three-fourths of an inch in width, the paragraph should begin three-fourths of an inch from the margin. Some writers, however, prefer to commence the first word of the paragraph an inch from the margin, and it is really not so essential what the distance is, as that it should be uniform, and all the paragraphs begin alike. A little attention is necessary here. In ordering goods make each article a separate paragraph.

COMPLIMENTARY CLOSING AND SIGNATURE.

The complimentary closing consists of such words as _Yours truly_, _Respectfully_, etc., and should be placed on the next line beneath the last one occupied by the body of the letter, commencing a little to the right of the middle. The signature should be placed underneath the words of respect, and begin still a little farther to the right.

Thus the conclusion of the letter will correspond in position and arrangement with the heading.

[Ill.u.s.tration:

Yours truly, John Maynard.]

The language of the complimentary closing should be governed by the relation between the parties, and should correspond with the complimentary address. The first letter between strangers should commence with _Sir_ and end with the word _Respectfully_. After the exchange of a few letters and a sort of business acquaintance may be said to exist between the correspondents, then _Dear Sir_, and _Yours truly_, may properly be introduced. A little more cordial would be such a conclusion as the following:

[Ill.u.s.tration:

Yours very truly, Rinold, Constable & Co.]

The man of business is apt, however, to have one stereotyped beginning and ending to all his letters, and seldom stops to discriminate between strangers and old customers in this respect. Often the conclusion may be connected to the closing paragraph with perfect grace and ease thus:

[Ill.u.s.tration:

Hoping to receive the goods without delay, I remain, Respectfully, Henry P. Bowen.]

In the signature of a letter, especial care should be exercised.

Bear in mind that names of persons are not governed by the rules of spelling, and words which precede or follow, proper names will not aid us in deciphering them if they are poorly written.

[Ill.u.s.tration: A MODEL BUSINESS LETTER.

146 S. Tenth Street, Cincinnati, March 11, 1884, Messrs. Arnold, Constable & Co., Broadway & 19th Sts, New York.

Gentlemen: Inclosed please find New York Exchange in settlement of your Invoice of the 1st inst. less Cash discount.

Amount of Invoice, $325.80 Cash discount 5% 16.29 ------ Draft inclosed $309.51 The goods have been received, and are very satisfactory in both quality and price.

You may expect another order soon.

Yours truly, James Z. Wilson Co.]

The young person who would learn to write a good business letter, should, with pen, ink and suitable paper, sit down and practice faithfully after the above model. Write and re-write it a dozen times or more, until your letter resembles it closely. Then take any of the models for letters given near the close of this chapter, and with this matter, write a letter which will conform with the foregoing model in appearance and dress. Write the same matter over again, and improve it in its defects. Criticise each line and word. See that no words or letters are omitted, and that the punctuation is according to the models in this book. Eliminate all ungainly letters, shorten the loops, see that each letter rests on the line, and that, withal your page is clean and regular.

The person who will thus devote a little earnest study and practice, may early acquire the valuable accomplishment of writing a pleasing business letter, so far as the mechanical structure goes.

ADDRESSING THE ENVELOPE.

After the letter is finished, and while it yet lies open before you, the Envelope should be addressed. As before stated, the directions on the envelope must conform to the address at the beginning of the letter, hence the necessity for addressing the envelope before the letter is folded.

The first line of the address of the envelope should consist of the name of the person or firm to whom the letter is written, together with any appropriate t.i.tles, and should be written across or a little below the middle of the envelope, but never above it, beginning near the left edge. The s.p.a.ce between this first line and the bottom of the envelope should be about equally divided among the other lines, each of which begins still farther to the right than the one above, thus:

[Ill.u.s.tration:

Messrs. Arnold, Constable & Co., Cor. Broadway & 19th Sts., New York City.]

When writing to a person in a large city the number and street should be a part of the address, and may be placed as in the above form, or in the left hand lower corner as follows:

[Ill.u.s.tration:

Lewis H. Taylor, Esq., Chicago,

118 Wabash Ave. Ill.]

In case the letter is addressed in care of any one this should be placed in the lower left corner. If a letter of introduction, the words _Introducing Mr. John Smith,_ or similar words, should be placed in this corner.

Letters addressed to small towns or villages should bear the name of the county as follows:

[Ill.u.s.tration:

Mr. Henry D. Chambers, Washington, Porter County, Ala.]

Or the name of the county may be placed in the lower left corner. The Post Office box number is usually placed in the lower left corner.

FOLDING A LETTER.

Having written an excellent letter, and faultlessly addressed the envelope, all may be easily stamped as unbusiness-like, and spoiled, by improperly performing so simple a part as the folding. Remember that excellent rule that, whatever is worth doing should be well done.

With the letter sheet lying before you, turn the bottom edge up so that it lies along with the top edge, thus making a fold in the middle, which press down with the thumb nail or with a paper folder.

Then fold the right edge over so that it falls two-thirds the distance across the sheet, and press down the edge. Next fold the left edge of the sheet over to the right, breaking the fold at the edge of the part folded over just before.

In case a check, note, draft, bill or currency is to be sent by letter, it should be placed on the upper half of the sheet as it lies open, and then the letter should be folded the same as if it were not there. This will fold the paper or doc.u.ment in the letter so that it will be difficult to extract it while being transmitted in the mails, and so that it will not be dropped or lost in opening the letter.

The letter is now folded so that it will be of equal thickness in every part of the envelope. Insert the last broken or folded edge in the envelope first, with original edges of the sheet at the end of the envelope which the stamp is on; when taken from the envelope the letter will then be proper side up.

THE LITERATURE OF A LETTER.

To be able to compose a letter requires more ability than to give it the proper arrangement and mechanical dress. A mind well stored with useful knowledge as well as command of language, is necessary in writing a letter on general subjects. The strictly business letter requires a thorough understanding of the facts concerning which the letter is written, and these facts to be set forth in plain and unmistakable language. All display of rhetoric or flourish of words is entirely out of place in the sober, practical letter of business. The proper use of capital letters, punctuation, and correct spelling are essential to the well written letter, and with a little care and striving may be easily acquired.

ARRANGEMENT OF ITEMS.

As stated before, each item or subject in a letter should be embraced in a separate paragraph. These should be arranged in the order in which they would naturally come, either in point of time, importance, or as regards policy. Never begin a letter abruptly with a complaint, but rather bring in all unpleasant subjects toward the close. If an answer to a letter of inquiry, take up the questions as they are asked, indicate first what the question is, and then state clearly the answer. The first paragraph should acknowledge the receipt of the communication now to be answered, giving date and indicating its nature and contents, thus:

[Ill.u.s.tration: Your letter of the 10th instant concerning damaged goods is received, etc.]

The closing paragraph usually begins with such words as _Hoping, Trusting, Awaiting, Thanking_, or similar expressions, and is complimentary in its tone and designed as a courtesy.

BREVITY.