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>or New York Gentlemen: Gentlemen:

"Dear Sirs" is no longer much used—although in many ways it seems to be better taste.

In the case of a firm or corporation with a single name, as Daniel Davey, Inc., or of a firm or corporation consisting of men and women, the salutation is also "Gentlemen" (or "Dear Sirs"). In letters to or by government officials the extremely formal "Sir" or "Sirs" is used. These are known as formal official letters.

The informal official letter is used between business men and concerns things not in the regular routine of business affairs. These letters are decidedly informal and may be quite conversational in tone.

The use of a name alone as a salutation is not correct, as:

Mr. John Evans:

I have your letter of—

Forms of salutation to be avoided are "Dear Miss," "Dear Friend," "Messrs."

In memoranda between members of a company the salutations are commonly omitted—but these memoranda are not letters. They are messages of a "telegraphic" nature.

Titles

In the matter of titles it has been established by long custom that a title of some kind be used with the name of the individual or 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 entitled to be addressed as "Doctor," but in practice the salutation is rarely given to the holders of the honorary degrees—mostly because they do not care for it.

Do not use "Mr." or "Esq." with any of the titles mentioned above.

The President of the United States should be addressed formally as "Sir," informally as "My dear Mr. President."

Members of Congress and of the state legislatures, diplomatic representatives, judges, and justices are entitled "Honorable," as "Honorable Samuel Sloane," thus:

(Formal)

Honorable (or Hon.) John Henley

Sir:

(Informal)

Honorable (or Hon.) John Henley

My dear Mr. Henley:

Titles such as "Cashier," "Secretary," and "Agent" are in the nature of descriptions and follow the name; as "Mr. Charles Hamill, Cashier."

When such titles as "Honorable" and "Reverend" are used in the body of the letter they are preceded by the article "the." Thus, "The Honorable Samuel Sloane will address the meeting."

A woman should never be addressed by her husband's title. Thus the wife of a doctor is not "Mrs. Dr. Royce" but "Mrs. Paul Royce." The titles of "Judge," "General," and "Doctor" belong to the husband only. Of course, if a woman has a title of her own, she may use it. If she is an "M.D." she will be designated as "Dr. Elizabeth Ward." In this case her husband's Christian name would not be used.

In writing to the clergy, the following rules should be observed:

For a Cardinal the only salutation is "Your Eminence." The address on the envelope should read "His Eminence John Cardinal Farley."

To an Archbishop one should write "Most Rev. Patrick J. Hayes, D.D., Archbishop of New York." The salutation is usually "Your Grace," although it is quite admissible to use "Dear Archbishop." The former is preferable and of more common usage.

The correct form of address for a Bishop is "The Right Reverend John Jones, D.D., Bishop of ——." The salutation in a formal letter should be "Right Reverend and dear Sir," but this would be used only in a strictly formal communication. In this salutation "dear" is sometimes capitalized, so that it would read "Right Reverend and Dear Sir"; although the form in the text seems preferable, some bishops use the capitalized "Dear." The usual form is "My dear Bishop," with "The Right Reverend John Jones, D.D., Bishop of ——" written above it. In the Protestant Episcopal Church a Dean is addressed "The Very Reverend John Jones, D.D., Dean of ——." The informal salutation is "My dear Dean Jones" and the formal is "Very Reverend and dear Sir."

In addressing a priest, the formal salutation is "Reverend and dear Sir," or "Reverend dear Father." The envelope reads simply: "The Rev. Joseph J. Smith," followed by any titles the priest may enjoy.

The form used in addressing the other clergy is "The Reverend John Jones," and the letter, if strictly formal, would commence with "Reverend and Dear Sir." The more usual form, however, is "My dear Mr. Brown" (or "Dr. Brown," as the case may be). The use of the title "Reverend" with the surname only is wholly inadmissible.

In general usage the salutation in addressing formal correspondence to a foreign ambassador is "His Excellency," to a Minister or Chargé d'Affaires, "Sir." In informal correspondence the general form is "My dear Mr. Ambassador," "My dear Mr. Minister," or "My dear Mr. Chargé d'Affaires."

4. The Body of the Letter

In the placing of a formal note it must be arranged so that the complete note appears on the first page only. The social letter is either formal or informal. The formal letter must be written according to certain established practice. It is the letter used for invitations to formal affairs, for announcements, and for the acknowledgment of these letters. The third person must always be used. If one receives a letter written in the third person one must answer in kind. It would be obviously incongruous to write

Mr. and Mrs. John Evans
regret that we are unable to accept
Mrs. Elliott's
kind invitation for the theatre
on Thursday, May the fourth
as we have a previous engagement

It should read

Mr. and Mrs. John Evans
regret that they are unable to accept
Mrs. Elliott's
kind invitation for the theatre
on Thursday, May the fourth
as they have a previous engagement

In these notes, the hour and date are never written numerically but are spelled out.

If the family has a coat-of-arms or crest it may be used in the centre of the engraved invitation at the top, but monograms or stamped addresses are never so used.

For the informal letter there are no set rules except that of courtesy, which requires that we have our thought distinctly in mind before putting it on paper. It may be necessary to pause a few moments before writing, to think out just what we want to say. A rambling, incoherent letter is not in good taste any more than careless, dishevelled clothing. Spelling should be correct. If there is any difficulty in spelling, a small dictionary kept in the desk drawer is easily consulted. Begin each sentence with a capital. Start a new paragraph when you change to a new subject. Put periods (or interrogation points as required) at the ends of the sentences. It is neater to preserve a margin on both sides of the letter sheet.

In the body of a business letter the opening sentence is in an important position, and this is obviously the place for an important fact. It ought in some way to state or refer to the subject of or reason for the letter, so as to get the attention of the reader immediately to the subject.

It ought also to suggest a courteous personal interest in the recipient's business, to give the impression of having to do with his interests. For instance, a reader might be antagonized by

Yours of the 14th regarding the shortage in your last order

How much more tactful is

We regret to learn from your letter of March 14th that there was a shortage in your last order.

Paragraphs should show the division of the thought of the letter. If you can arrange and group your subjects and your thoughts on them logically in your mind, you will have no trouble in putting them on paper. It is easier for the reader to grasp your thought if in each paragraph are contained only one thought and the ideas pertaining to it.

The appearance of a business letter is a matter to which all too little concern has been given. A firm or business which would not tolerate an unkempt salesman sometimes will think nothing of sending out badly typed, badly placed, badly spelled letters.

The first step toward a good-looking letter is proper stationery, though a carefully typed and placed letter on poor stationery is far better than one on good stationery with a good letterhead but poor typing and placing.

The matter of correct spelling is merely a case of the will to consult a dictionary when in doubt.

The proper placing of a letter is something which well rewards the care necessary at first. Estimate the matter to go on the page with regard to the size of the page and arrange so that the centre of the letter will be slightly above the centre of the letter sheet. The margins should act as a frame or setting for the letter. The left-hand space should be at least an inch and the right-hand at least a half inch. Of course if the letter is short the margins will be wider. The top and bottom margins should be wider than the side margins.

The body of the letter should begin at the same distance from the edge as the first line of the inside address and the salutation.

All paragraphing should be indicated by indenting the same distances from the margin—about an inch—or if the block system is used no paragraph indentation is made but double or triple spacing between the paragraphs indicates the divisions. If the letter is handwritten, the spacing between the paragraphs should be noticeably greater than that between other lines.

Never write on both sides of a sheet. In writing a business letter, if the letter requires more than one page, use plain sheets of the same size and quality without the letterhead.

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