he Tullochgorum mantle.

We have spoken about the clearness and brevity required in business
letters, but to the subject of style a few lines more may be devoted.
Business letters are of necessity dry and matter-of-fact, and in writing
them no time should be lost in hunting for fine expressions. They should
contain politeness, but light and airy sentences are worse than thrown
away.

"Accuracy of expression," says Mr. George Seton, in his pleasant "Gossip
about Letters and Letter-writers," "as distinguished from looseness and
slovenliness of statement, is of the utmost consequence--not only with
the view of saving the time of one's correspondent, but also to prevent
what may prove a very serious misunderstanding. I have known many cases
of prolonged litigation which were chiefly owing to some doubtful or
equivocal expressions in the course of a business correspondence."

There are many phrases peculiar to business letters--formal beginnings,
for example, such as--

"I am favoured with yours of 14th curt."

"I duly received your favour of 19th inst."

"I am in receipt of your lines of y'day, and note that, &c."

"I beg to confirm my last respects of 25th ult."

"I beg to confirm my letter of yesterday."

These phrases and many others which will appear in the course of these
articles may seem formal enough, but we must not expect in business to
meet with the language of story-books.

A common business term is "advice," used to mean information sent by
letter. For example: "I wait your advice as to the despatch of the
parcel." A funny misunderstanding of the word occurred recently, when a
provincial postmaster, new to his duties, in the United States, sent the
following communication to the Postmaster-General:--

"Seeing by the regulations that I am required to send you a letter of
advice, I must plead in excuse that I have been postmaster but a short
time; but I will say, if your office pays no better than mine, I advise
you to give it up."

Every subject mentioned in a letter should have a separate paragraph.
Very formal, you may say. Perhaps; but it is also very clear.

Always acknowledge receipt of business letters at the earliest possible
opportunity. If they come with money, an acknowledgment ought to be sent
by return of post, that is to say, by the first post after they arrive.
The same rule may safely be applied to letters coming with any enclosure
whatever. Sometimes delay may be of no consequence,