idth is usually about three
inches. Avoid the use of fancy colored and fancy shaped paper and
envelopes. These may not be objectionable in social correspondence
among ladies, but the gravity of business affairs does not admit of
such display.

THE HEADING.

With most firms engaged in business it has become a custom to have the
business advertisement placed at the head of the letter page, together
with street, number and city. Thus leaving only the date to be
inserted to complete the heading.

In case the heading of the letter is to be entirely written, it should
be placed so as to occupy the right hand half of the first two lines
at the top of the page. If, however, the letter is to be a very brief
one, occupying only three or four lines, the heading may then be
placed lower down on the sheet, so as to bring the body of the letter
about the center of the sheet.

Writing from a large city the heading should contain the street and
number. Your correspondent, in directing his answer will rely on the
address given in the heading of your letter. Never be guilty of the
blunder committed by ignorant persons of placing a part of the heading
under the signature.

[Illustration:

765 Market Street,
Philadelphia, June 10, 1882.]

[Illustration: DIAGRAM OF THE STRUCTURE OF A LETTER.]

The second line of the heading should begin a little farther to the
right than the first line, as seen above.

If the writer has a box at the Post Office and wishes his mail
delivered there, he may head his letter, as on the following page:

[Illustration:

P.O. Box 3657,
New York, May 16, 1882.]

[Illustration:

Chas. A Roberts Wm. J. Dennis
Office of
ROBERT & DENNIS
DEALERS IN FANCY AND STAPLE GROCERIES,
320 Jefferson Street,
Burlington, Va.,______________ 18____]

Writing from the principal cities of the United States it is not
necessary to make the name of the state a part of the heading, as that
is supposed to be known and understood, but with smaller cities the
name of the state also, should be given. Thus, there is a Quincy
in Illinois, and also in Massachusetts, and unless the state were
mentioned a person answering a letter from Quincy, would not know
which state to direct his reply to. In writing from an obscure town or
village, not only the state should be given, but the county as w