the neat
appearance of the letter.

In social stationery the address, when engraved, should be about three
quarters of an inch from the top of the sheet, either in the center or
at the right-hand corner. When the address is engraved, the date may be
written at the end of the last sheet, from the left-hand corner,
directly after the signature.

[Illustration: Letterheads used by a life insurance company, a law firm,
and three associations]

[Illustration: In the case of widely known firms, or where the name of
the firm itself indicates it, reference to the nature of the business is
often omitted from letterheads]

2. THE INSIDE ADDRESS

In social correspondence what is known as the inside address is omitted.
In all business correspondence it is obviously necessary. The name and
address of the person to whom a business letter is sent is placed at the
left-hand side of the letter sheet below the heading, about an inch from
the edge of the sheet, that is, leaving the same margin as in the body
of the letter. The distance below the heading will be decided by the
length and arrangement of the letter. The inside address consists of the
name of the person or of the firm and the address. The address should
comprise the street number, the city, and the state. The state may, in
the case of certain very large cities, be omitted. Either of the
following styles may be used--the straight edge or the diagonal:

Wharton & Whaley Co.
Madison Avenue & Forty-Fifth Street
New York, N. Y.

or

Wharton & Whaley Co.
Madison Avenue & Forty-Fifth Street
New York, N. Y.

Punctuation at the ends of the lines of the heading and the address may
or may not be used. There is a growing tendency to omit it.

The inside address may be written at the end of the letter, from the
left, below the signature. This is done in official letters, both formal
and informal. These official letters are further described under the
heading "Salutation" and in the chapter on stationery.

3. THE SALUTATION

_Social Letters_

The salutation, or complimentary address to the person to whom the
letter is written, in a social letter should begin at the left-hand side
of the sheet about half an inch below the heading and an inch from the
edge of the paper. The form "My dear" is considered in the United States
more formal than "Dear." Thus, when we write to a woman who is simply an
acquaintance, we should say "My dear Mrs.