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The points that are suggested here, however, are entirely a matter of taste. There is no court of last resort to which appeal can be made as to the better method. Each house must use its own judgment. The important thing is to secure uniformity.

Rules should govern the name of the addressee, whether it should be prefaced by such titles as "Mr." or "Messrs." The form of the salutation, the size of the margin, the spacing between lines and between paragraphs, the indentation of paragraphs, if any—all of these points should be covered by rules. The subscription, the placing of the dictator's and the stenographer's initials are all proper subjects for the instruction book.

The use of capital letters is a disputed question with writers, printers and proofreaders. But there is a growing tendency to use the small letters wherever possible. One large firm in the east has this rule:

"When in doubt regarding the use of a capital letter, don't.
Use a small letter."

A great many business houses, for the sake of emphasis, capitalize the names of their own products. For instance:

"In this Catalogue you will find listed a very complete line of
Countershafts, Magnetos, Induction Coils, Lubricators, Mufflers,
Spark Coils, and a complete line of automobile accessories."

* * * * *

There is no rule that justifies such capitalization but it is a common practice in business correspondence.

There are some correspondents who write a word or a sentence in capital letters for emphasis. Occasionally this may be done to advantage but the tendency is to overwork the scheme. At best it is a lazy man's way of trying to secure emphasis without the mental exertion of thinking up some figure of speech or some original expression that will give force to his thought.