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.