k to go with you for the purpose of identification, ask him to
place his signature on the back of your cheque and it is likely you
will not have trouble in getting it cashed. By placing his signature
on the back of the cheque he guarantees the bank against loss. A bank
is responsible for the signatures of its depositors, but it cannot be
supposed to know the signatures of indorsers. The reliable identifier
is in reality the person who is responsible.

CHEQUES FOR SPECIAL PURPOSES

If you wish to draw money from your own account the most approved form
of cheque is written "Pay to the order of _cash_." This differs from a
cheque drawn to "_bearer_." The paying teller expects to see you
yourself or some one well known to him as your representative when you
write "_cash_." If you write "Pay to the order of (your own name)" you
will be required to indorse your own cheque before you can get it
cashed. If you wish to draw a cheque to pay a note write "Pay to the
order of _bills payable_." If you wish to write a cheque to draw money
for wages write "Pay to the order of _pay-roll_." If you wish to write
a cheque to pay for a draft which you are buying write "Pay to the
order of _N. Y. draft and exchange_," or whatever the circumstances
may call for.

CHEQUE INDORSEMENTS

In indorsing a cheque remember that the left end of the face is the
top when you turn it over. Write your name as you are accustomed to
write it. If you are depositing the cheque, a blank indorsement--that
is, an indorsement with simply your name--will answer; or you can
write or stamp "Pay to the order of (the bank in which you deposit)"
and follow with your signature. Either indorsement makes the cheque
the absolute property of the bank. If you wish to transfer the cheque
by indorsement to some particular person write "Pay to the order of
(naming the person)" and follow with your own signature; or you may
simply write your name on the back. The latter form would be
considered unwise if you were sending the cheque through the mail, for
the reason that a blank indorsement makes the cheque payable to
bearer. An authorised stamped indorsement is as good as a written one.
Whether such indorsements are accepted or not depends upon the
regulations of the clearing-house in the particular city in which they
are offered for deposit.

THE NUMBERING OF CHEQUES

[Illustration: A certified cheque.]

Cheques should be numbered, so that each can be accounted for. The