The principal parts of a letter are (1) the heading or introduction; (2) the body or substance of the letter; (3) the subscription or closing expression and signature; (4) the address or direction on the envelope. For the body of a letter no forms or rules can be laid down as it altogether depends on the nature of the letter and the relationship between the writer and the person addressed.
There are certain rules which govern the other three features and which custom has sanctioned. Every one should be acquainted with these rules.
THE HEADING
The Heading has three parts, viz., the name of the place, the date of writing and the designation of the person or persons addressed; thus:
73 New Street,
Newark, N. J.,
February 1st, 1910.
Messr. Ginn and Co.,
New York
Gentlemen:
The name of the place should never be omitted; in cities, street and number should always be given, and except when the city is large and very conspicuous, so that there can be no question as to its identity with another of the same or similar name, the abbreviation of the State should be appended, as in the above, Newark, N. J. There is another Newark in the State of Ohio. Owing to failure to comply with this rule many letters go astray. The date should be on every letter, especially business letters. The date should never be put at the bottom in a business letter, but in friendly letters this may be done. The designation of the person or persons addressed differs according to the relations of the correspondents. Letters of friendship may begin in many ways according to the degrees of friendship or intimacy. Thus:
My dear Wife:
My dear Husband:
My dear Friend:
My darling Mother:
My dearest Love:
Dear Aunt:
Dear Uncle:
Dear George: etc.
To mark a lesser degree of intimacy such formal designations as the following may be employed:
Dear Sir:
My dear Sir:
Dear Mr. Smith:
Dear Madam: etc.
For clergymen who have the degree of Doctor of Divinity, the designation is as follows: