In writing from hotels, the following form should be adopted:

The Arlington, Binghamton, N. Y., October 3, 189—.

Some, in polite letter-writing, prefer to give the address at the conclusion rather than the beginning of the letter. Under these circumstances the prescribed form would be:

Truly your friend, Mary N. Prescott.

Franklin Grove, Lee Co., Ill., January 14, 189—.

There are several ways of writing the figures that compose the date of a letter. Many business men and others use this form, 1—2—189—. or, 1/2/9—, for January 2, 189—. Others still would write as follows: Jan. 2nd, 1896. Taste and habit will decide the matter for each. To give the name instead of the number of the month is, perhaps, more elegant.

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:)