"smart Letters."

Never write a letter that leaves a s.ting. There is great temptation to say stnart things in a letter. They sound so nice to you, when your typewritist leaves the completed letter on your desk. But how do they sound to the other fellow ? All the sinartness lias oozed out before the missive has reached hiru. Ouly the ugly brutality remains. Kead the letter over; chuekle over it; admire it and yourself; read it to your clerk, to the office boy, to the cat, if you must show it to someone. Then tear it up, and write another. State your case as fully as you wish, and as strongly as it will stand. You can do all that, and still be poüte and friendly. Make no threats. Use no taunts. Keep out bravado and bluster. Dou't be an ass. Tliese suggestions have a special significance, in connection with dunning letters. I know achap who composed a model letter of this kind. He got more money in the next mail than a dozen collection agencies could have secured. His letter ran something like this : "In times of trouble, one turns, naturally, to his best iriends first. We send you the enclosed statement, in the same spirit as the New Jerseyman showed toward Bill Nye. AVhen Nye asked him iudignantly, "Why do you charge me one dollar "for a sandwich?'! the Jerseyman answered candidlyl "Well, the f act is I need the money 1" That is our only excuse for troubling you." One correspondent sent a check and said: "I take offmy hatto you, I send you remittance, not because we have the money to spare, nor that your claims are greater than those of our other creditors, but because you are the best dunner I have ever seen. I have been at it 20 years, but I take off my bat to