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r firm. The more usual titles are: "Mr.," "Mrs.," "Miss," "Messrs.," "Reverend," "Doctor," "Professor," and "Honorable." "Esquire," written "Esq." is used in England instead of the "Mr." in common use in the United States. Although still adhered to by some in this country, its use is rather restricted to social letters. Of course it is never used with "Mr." Write either "Mr. George L. Ashley" or "George L. Ashley, Esq." The title "Messrs." is used in addressing two or more persons who are in business partnership, as "Messrs. Brown and Clark" or "Brown & Clark"; but The National Cash Register Company, for example, should not be addressed "Messrs. National Cash Register Company" but "The National Cash Register Company." The form "Messrs." is an abbreviation of "Messieurs" and should not be abbreviated in any way other than "Messrs." The title "Miss" is not recognized as an abbreviation and is not followed by a period. Honorary degrees, such as "M.D.," "Ph.D.," "M.A.," "B.S.," "LL.D.," follow the name of the person addressed. The initials "M.D." must not be used in connection with "Doctor" as this would be a duplication. Write either "Dr. Herbert Reynolds" or "Herbert Reynolds, M.D." The titles of "Doctor," "Reverend," and "Professor" precede the name of the addressed, as: "Dr. Herbert Reynolds," "Rev. Philip Bentley," "Prof. Lucius Palmer." It will be observed that these titles are usually abbreviated on the envelope and in the inside address, but in the salutation they must be written out in full, as "My dear Doctor," or "My dear Professor." In formal notes one writes "My dear Doctor Reynolds" or "My dear Professor Palmer." In less formal notes, "Dear Doctor Reynolds" and "Dear Professor Palmer" may be used. A question of taste arises in the use of "Doctor." The medical student completing the studies which would ordinarily lead to a bachelor's degree is known as "Doctor," and the term has become associated in the popular mind with medicine and surgery. The title "Doctor" is, however, an academic distinction, and although applied to all graduate medical practitioners is, in all other realms of learning, a degree awarded for graduate work, as Doctor of Philosophy (Ph.D.), or for distinguished services that cause a collegiate institution to confer an honorary degree such as Doctor of Common Law (D.C.L.), Doctor of Law and Literature (LL.D.), Doctor of Science (Sc.D.), and so on. Every holder of a doctor's degree is
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