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Chas. A Roberts ; ; ;Wm. J. Dennis Office of ROBERT & DENNIS DEALERS IN FANCY AND STAPLE GROCERIES, 320 Jefferson Street, Burlington, Va.,______________ 18____

With most firms engaged in business it has become a custom to have the business advertisement placed at the head of the letter page, together with street, number and city. Thus leaving only the date to be inserted to complete the heading.

In case the heading of the letter is to be entirely written, it should be placed so as to occupy the right hand half of the first two lines at the top of the page. If, however, the letter is to be a very brief one, occupying only three or four lines, the heading may then be placed lower down on the sheet, so as to bring the body of the letter about the center of the sheet.

Writing from a large city the heading should contain the street and number. Your correspondent, in directing his answer will rely on the address given in the heading of your letter. Never be guilty of the blunder committed by ignorant persons of placing a part of the heading under the signature.

765 Market Street, Philadelphia, June 10, 1882.

The second line of the heading should begin a little farther to the right than the first line, as seen above.

If the writer has a box at the Post Office and wishes his mail delivered there, he may head his letter, as on the following page:

P.O. Box 3657, New York, May 16, 1882.

Writing from the principal cities of the United States it is not necessary to make the name of the state a part of the heading, as that is supposed to be known and understood, but with smaller cities the name of the state also, should be given. Thus, there is a Quincy in Illinois, and also in Massachusetts, and unless the state were mentioned a person answering a letter from Quincy, would not know which state to direct his reply to. In writing from an obscure town or village, not only the state should be given, but the county as well.

Ottawa, La Salle County, Ill., December 20, 1882.

The punctuation of the heading and other parts of the letter, is of great importance in the estimation of cultivated persons, and something which can be learned by a little attention on the part of anyone, in examining the forms here given.