ude it in the
letter. If the writer lives in a small place where the street and number
will not be needed in a reply sent to him, it is unnecessary for him to
make use of it in his letter. When the street and number are omitted, the
heading may be written on one line, as in example (5), but the use of two
lines is preferable.

Custom has decreed that the proper place for the heading is in the
right-hand upper corner of the first page. Sometimes, especially in
business letters, we find the writer's address at the close of the letter,
but for the sake of convenience it is preferably placed at the beginning.
The first line should be about one inch and a half from the top of the
page. The second line should begin a little to the right of the first
line, and the third line, a little to the right of the second line.
Attention should be paid to proper punctuation in each line.

In a comparatively few cases we may find that the omission of the date of
the letter will make no difference to the recipient, but in most cases it
will cause annoyance at least, and in many cases result in serious trouble
both to ourselves and to those who receive our letters. We should not
allow ourselves to neglect the date even in letters of apparently no great
importance. If we allow the careless habit of omitting dates to develop,
we may some day omit a date when the omission will affect affairs of great
importance. This date should include the day, month, and year. It is
better to write out the entire year, as 1905, not '05.

In business letters it is customary to write the address of the person or
persons addressed at the left side of the page. Either two or three lines
may be used. The first line of this address should be one line lower than
the last line of the heading. Notice examples (1), (3), and (6). When the
address is thus written, the salutation is commonly written one line below
it. Sometimes the salutation is commenced at the margin, and sometimes a
little to the right of the address. Where there is no address, the
salutation is written a line below the date and begins with the margin, as
in examples (2), (4), (5), and (7).

The form of salutation naturally depends upon the relations existing
between the correspondents. The forms _Dear Sir, My dear Sir, Madam, My
dear Madam, Dear Sirs, Gentlemen_, are used in formal business letters.
The forms _Dear Miss Robinson, My dear Mrs. Hobart, Dear Mr. Fraser, My
dear Mr. Scott_, are used i