Ottawa, La Salle County, Ill.,
          December 20, 1882.]

The punctuation of the heading and other parts of the letter, is of great importance in the estimation of cultivated persons, and something which can be learned by a little attention on the part of anyone, in examining the forms here given.

MARGIN.

A margin three-quarters of an inch in width should be left, on the side of the letter, as shown in the diagram.  This is convenient for any mark or memorandum which your correspondent may desire to make concerning anything contained in the letter, but its greater value lies in the open, airy, and cheerful dress which it imparts to the letter.  A margin too narrow conveys the idea of stinginess, as if to economize paper, while an irregular or zigzag margin conveys the idea of carelessness or want of precision.  On a sheet of note paper the margin may be only one-half inch in width, thus making its width proportionate to the size of the sheet.

ADDRESS.

On the next line below the heading, that is the third line from the top of the sheet, and beginning at the left margin, should be placed the Address, which consists of the name of the person to whom the letter is written, together with his titles, if any, and his place of residence or business.  The letter is not complete without all this, in the estimation of the business man.  It does not fully explain itself, if the place of residence is not down as well as the name, and in preserving a letter press copy, this is quite essential for future reference.

[Illustration: 

      Messrs. Samuel Bliss Co. 
          Reading, Pa. 
        Gentlemen:]

Or if the letter is written to a person living or doing business in a large city, thus: 

[Illustration: 

      Mr. James M. Cummings
        645 Broadway, new York. 
          Sir:]

The names and residence should not be allowed to extend further to the right than about the center of the sheet, thus leaving an open space between this and the heading of your letter.  In case the names or place of residence should be so long as to require it, they may be placed thus: 

[Illustration: 

      Messrs. Richards, Shaw, Fitch
          & Winslow, Chicago. 
        Gentlemen:]

The words Dear Sir or Gentlemen are sometimes placed farther to the left, as in the above example, but most business men in their correspondence place this complimentary address with reference to the words above them, about three-quarters of an inch farther to the right, as shown below.

[Illustration: 

      William D. Nelsen, Esq.,
        177 Erie St., Boston,
          Dear Sir:]