had been carefully observed, the damage could not have occurred; that he believes it was due entirely to the carelessness of some employee, and that he therefore looks to the express company for damages, and makes claim for $50.

2. Under proper date acknowledge receipt of the foregoing letter by the Western Express Company, stating that the matter will be investigated, and that a reply will be sent within a few days.

3. Considerable time has elapsed since the receipt of the letter from the Western Express Company. Bayne feels that they have had ample time for their investigation. Write them that he desires to have the matter settled, and that he would like them to give the matter their immediate attention.

4. Under proper date write letter from Western Express Company stating that they have considered the foregoing claim of (date), and while they are willing to assume responsibility in the matter and make some satisfactory adjustment, they believe that the claim of $50 is entirely too large. That they are willing to send their check for $25, which they believe will be full compensation for the damage done.

5. Then write reply from Bayne, stating that he has since found the bill for the picture and frame, which shows the original cost to have been $50; that, in view of this, he cannot assent to a settlement upon the basis they suggest; that he must insist on full settlement, and that in view of the facts presented, they must now surely see that his claim is entirely fair and just.

6. Then write letter from Western Express Company, inclosing their check for $50 in settlement of claim.

NOTIFICATION LETTERS

Exercise 93

You are secretary of the Columbia Title and Trust Company, of 9th and G Streets, Washington, D.C. An annual meeting of the stockholders of the company will be held at the office of the company on Monday, November 16, at 3.30 o'clock P.M., at which time an elec

tion will be held for five directors to serve for three years, and one director to fill the unexpired term of Frank T. Buell for one year. Prepare notice to be sent to the stockholders.

Exercise 94

You are secretary and treasurer of the Schuylkill Navigation Company, 37 Broadway, New York. The Board of Managers` has this day declared a dividend of three per cent (3%) ($1.50 per share) on the capital stock of the company, being dividend No. 112, payable (insert a date two weeks later than date of notice) to the stockholders as registered upon the books of the company at date of notice.

Prepare notice to be sent to stockholders, adding that checks will be mailed.

Exercise 95

Write a notification dated the 5th of the month to be sent to Messrs. Armstrong & Lee, Williamsport, Pa., informing them that your traveling salesman, Mr. Frank Chandler, will call upon them on or about the 15th, when the favor of their orders is respectfully requested.

Exercise 96

At the request of William H. Baker, vice president of the Postal Telegraph Cable Co., New York City, you send to William H. Deering (add address) a copy of their directory code with Mr. Baker's compliments. Write notification letter.

Exercise 97

You have this day made draft on Samuel Whitaker (add address) at sight for $125, which is in settlement of bill of goods shipped two months previous. Write letter courteously notifying him to be prepared to meet the same.

Exercise 98

James M. Wilson resides in Louisville, Ky. He subscribes to the Louisville Courier-Journal. He will spend four months at Hotel Poinciana, Palm Beach, Fla., and desires the Courier-Journal to be sent to him during that time. Write letter requesting the change of address.

Exercise 99

Write to the postmaster of your city, requesting him to forward mail for a specified time from

to

NOTE. All letters changing an address should give full name, with the old and new address.

Exercise 100

1. You have received a letter from Timothy Wells & Co., Plantsville, Conn., manufacturers of lunch boxes, offering you a large lot of lunch boxes at low prices and on favorable terms. Write letter acknowledging receipt of their letter and thanking them for their kind offer. Add the following: you do not believe the class of goods mentioned is capable of ready sale in your market; an attempt to find a market for them would entail considerable outlay for advertising, etc. They may send you three hundred on commission, allowing you to use your own discretion as to the methods to be pursued for their sale; you will do your best to place them and at the least possible expense for your services in this direction. Your charge will be but twenty per cent on the gross price, and you will duly render an account sales monthly until the lot is disposed of.

2. Then write a letter of Timothy Wells & Co., acknowledging receipt of your letter and expressing regret at learning that the present does not seem a favorable time for the sale of their lunch boxes. They are disinclined to enter upon the arrangement suggested; but as their stock is somewhat large, and as they have confidence in the goods and believe that they are salable wherever their merits become known, they take pleasure in sending three hundred to be sold (mention terms) as per accompanying memorandum. They say that if these samples are properly distributed, they feel sure they will influence further sales. They speak of having orders from the South and West, where the goods have been well advertised and where agents have represented them extensively. They close with the hope that you will do your best on this lot with a view of bringing about a permanent business in the goods.

Exercise 101

Stewart and Ritchie are in the hardware business (give an address). On the first of June an alteration will take place. Mr. George Stewart will then retire, and Mr. George J. Moses will be admitted as a partner. The name of the firm will be Ritchie and Moses. Write a circular letter making this announcement, requesting a continuance of the favor and support of the house's customers, and assuring them that there will be neither a diminution of means nor a relaxation of effort to conduct the extensive business of the house.

Exercise 102

You have a farm of 180 acres valued at one hundred and fifty dollars ($150) per acre, situated at (state place), which you wish to exchange for a city property. The farm is in superior condition, free from incumbrance, and has a good title. Write to Messrs. Doyle & Kipling, Real Estate Agents (give an address), inquiring as to the possibility of making an exchange, and what their terms for transacting the business would be. In case they undertake to make the exchange, you will send all needed information, maps, descriptions, etc.

Exercise 103

You are a member of the Board of Directors of the United States Insurance Company. It has not been convenient for you to attend the meetings of the board. Your interest in the company is represented on the board by your son. Write a letter to E. H. Greene, Esq., chairman of the board, tendering your resignation, giving reasons, and expressing the hope that the vacancy occasioned may be filled to the advantage of the company by some one who can personally attend the meetings.

Exercise 104

You are a wholesale merchant in Detroit, Mich., and have confidential relations with Horace Manly, a banker, in Columbus, Ohio. Morgan & Westcott, a firm in Columbus, have asked to open a credit account with you. Write Mr. Manly for necessary information.

Exercise 105

Write a letter of at least one hundred words to a friend, on the advantages of a business education.

CHAPTER XIV

LETTERS OTHER THAN BUSINESS

As a means of extending social intercourse and increasing happiness the possibilities of letter writing are not fully appreciated. We all like to receive letters; but do we send that token of love and regard to our friends as often as we should? When our friend has met with good fortune, or is bowed with sorrow, do we send that tender message which increases his joys or lessens his griefs? We should never forget to write that considerate letter of thanks, that tactful letter of explanation, that sympathic letter of consolation, that heart-felt letter of congratulation, that cheery and gossipy letter of friendship.

The social letter is a true index of the culture, refinement, thoughtfulness, and good taste of the writer. These qualities are shown in the penmanship, in the quality of the paper used, and in the general tone of the composition.

The social letter may be divided into the informal and the formal. The informal comprehends all varieties of letters of friendship. There are no rules for