ance, and loss of time. If, however, it becomes absolutely
necessary to do so, you should inform him beforehand, either by a note
or by a special messenger, giving reasons for its non-fulfillment.

PROMPTLY MEETING NOTES AND DRAFTS.

Every business man knows the importance of meeting promptly his notes
and drafts, for to neglect it is disastrous to his reputation as a
prompt business man. He should consider, also, apart from this, that he
is under a moral obligation to meet these payments promptly when due. If
circumstances which you cannot control prevent this, write at once to
your creditor, stating plainly and frankly the reason why you are unable
to pay him, and when you will be able. He will accommodate you if he has
reason to believe your statements.

PROMPT PAYMENT OF BILLS.

If a bill is presented to you for payment, you should, if it is correct,
pay it as promptly as though it were a note at the bank already due. The
party who presents the bill may be in need of money, and should receive
what is his due when he demands it. On the other hand, do not treat a
man who calls upon you to pay a bill, or to whom you send to collect a
bill, as though you were under no obligation to him. While you have a
right to expect him to pay it, still its prompt payment may have so
inconvenienced him as to deserve your thanks.

GENERAL RULES.

If you chance to see a merchant's books or papers left open before you,
it is not good manners to look over them, to ascertain their contents.

If you write a letter asking for information, you should always enclose
an envelope, addressed and stamped for the answer.

Courtesy demands that you reply to all letters immediately.

If you are in a company of men where two or more are talking over
business matters, do not listen to the conversation which it was not
intended you should hear.

In calling upon a man during business hours, transact your business
rapidly and make your call as short as is consistent with the matters on
hand. As a rule, men have but little time to visit during business
hours.

If an employer has occasion to reprove any of his clerks or employes, he
will find that by speaking kindly he will accomplish the desired object
much better than by harsher means.

In paying out a large sum of money, insist that the person to whom it is
paid shall count it in your presence, and on the other hand, never
receive a sum of money without counting it in the presence of