John Smith, Esq.,
#22 Pacific Avenue, Brooklyn, N. Y.
Dear Sir:
and not "My dear Sir."
A business letter to a woman demands, however, the possessive "My," thus: "My dear Madam."
To a firm, one writes:
Messrs. John Smith & Co.,
Dear Sirs:
and never "Gentlemen"—a most ridiculous form of address.
The clergy are addressed "Reverend and dear Sir." A bishop is "Right Reverend and dear Sir," and an archbishop "Most Reverend and dear Sir." In this republican country all other dignitaries can be addressed as "Dear Sir."
Formal invitations are written in the third person, also letters addressed to tradespeople.
The address on a letter should be written about the middle of the envelope, the street and number a little to the right, and the name of the city and State in the corner. All notes or letters to people in the same city should be directed simply with the post-office name without the State, unless it is a very small town, or it bears a name such as Augusta or Columbus, of which there are more than one in the United States. Thus:
Mrs. John Brown,
#227 Euclid Avenue,
Cleveland.