We sent it. He tested it. He pulled it, crumpled it, ruled on it, erased it on both sides, and even creased it. But it did not break.

Very cautiously and doubtingly he tried the paper in one ledger for one month. He found that the book rolled flat whenever it was opened, that no hinge tore, and that every page could be used from binder to outer edge.

"It does the work," he told our salesman at the end of the month. "It saves seven per cent. Send me a consignment."

If you, too, are paying seven per cent of your bookkeepers' salaries for waste motion, let us send you a sample. It will cut down your expenses as it cut down Mr. Samuels'.

Remember that you put yourself under no obligation to us. You take no risks. Simply promise to use the paper if we send it free.

Yours truly,

Exercise 224

Study the following letters and letter openings for good and bad qualities:

1

Dear Sir: