EXAMPLE 311
How a letterhead may be converted into a billhead. The upper portion is also shown as Example [283] in the chapter on letterheads

Whether ruled or not, it is customary to allow about 2¾ inches for the printed heading on both billhead and statement.

Because of the extensive use of “window” envelops, the heading should be so arranged that the name and address of the customer can be placed in the lower left part of the billhead. The exact position can be ascertained by placing a billhead over such an envelop and jogging the two at the head and left side. When held to the light the opening in the face of the envelop can be traced on the billhead. The billhead is folded to fit the envelop and inserted so that the name and address can be seen.

Use of the typewriter and window envelops has brought a change in the arrangement of billheads, and printers, whenever they have opportunity, should alter the old billhead arrangement to conform to the new requirements.

Most billheads a quarter of a century ago contained in the upper right corner in script (usually) a date line, and under it at the left was a dotted line beginning with a large script M. Immediately following came the firm name (usually rather large) flanked on the left by the word “To,” and on the right by the abbreviation of debtor, “Dr.” So the apprentice boy was taught, and he would then be further instructed to place the words “Dealers in” (or their equivalent) in small type, centered; then to display the words indicating the line of goods carried. In a small line at the lower right corner was the street address, and aligned opposite were the mystic words “Terms Cash.”

Sometimes the words “Bought of” were substituted for “To” and “Dr.” The older printers will remember the logotypes in various fancy designs of the phrase “Bought of” that the typefounders furnished in those days, which logotypes were set against type lines of double great primer caps. Now “Bought of” has been supplanted on billheads by “Sold to,” which directs attention to the fact that John Smith has sold goods to Thomas Brown, rather than that Thomas Brown has bought goods of John Smith—a distinction without a difference, one might say, yet there is interest in noting the change.

EXAMPLE 314
A billhead, or statement, in a classic non-display style of typography that suggests early printing. By D. B. Updike

The probable reason for the “M” being discarded in recent years on commercial billheads is that many business houses are now corporations, which fact makes “Mr.” and “Messrs.” no longer suitable as forms of address.