The address, supposing it to be a business letter would come next in order, beginning at the left-hand margin, and our letter would stand thus:
Tipton, Iowa, April 1, 189-.
Mr. William H. Hill,
307 Wall Street, New York.
The salutation is a matter wherein there is great latitude of usage. In conformity with custom, some title is to be used in addressing correspondents, and this title differs greatly in accordance with the degree of acquaintance, or friendship, with the party addressed. It should always begin at the left of the page. In the business letter just above, the form might be as follows:
Tipton, Iowa, April 1, 189-.
Mr. William H. Hill,
307 Wall Street, New York.
Dear Sir: (or, Sir:)
Or, if there should be a firm name, the address would be as follows:
Messrs. Williams & Hill, 307 Wall Street, New York.
Dear Sirs: (or, Sirs:) (or, Gentlemen:)