’SIR—­The destinies having so appointed it, and my dark stars concurring, that I, who by nature was framed for better things, should be put out to a trade, and the gods having been so propitious to me in the time of my servitude, that at length the days are expired, and I am launched forth into the great ocean of business, I thought fit to acquaint you, that last month I received my fortune, which, by my father’s will, had been my due two years past, at which time I arrived to man’s estate, and became major, whereupon I have taken a house in one of the principal streets of the town of——­, where I am entered upon my business, and hereby let you know that I shall have occasion for the goods hereafter mentioned, which you may send to me by the carrier.’

This fine flourish, and which, no doubt, the young fellow dressed up with much application, and thought was very well done, put his correspondent in London into a fit of laughter, and instead of sending him the goods he wrote for, put him either first upon writing down into the country to inquire after his character, and whether he was worth dealing with, or else it obtained to be filed up among such letters as deserved no answer.

The same tradesman in London received by the post another letter, from a young shopkeeper in the country, to the purpose following:—­

’Being obliged, Sir, by my late master’s decease, to enter immediately upon his business, and consequently open my shop without coming up to London to furnish myself with such goods as at present I want, I have here sent you a small order, as underwritten.  I hope you will think yourself obliged to use me well, and particularly that the goods may be good of the sorts, though I cannot be at London to look them out myself.  I have enclosed a bill of exchange for L75, on Messrs A.B. and Company, payable to you, or your order, at one-and-twenty days’ sight; be pleased to get it accepted, and if the goods amount to more than that sum, I shall, when I have your bill of parcels, send you the remainder.  I repeat my desire, that you will send me the goods well sorted, and well chosen, and as cheap as possible, that I may be encouraged to a further correspondence.  I am, your humble servant,

C.K.’

This was writing like a man that understood what he was doing; and his correspondent in London would presently say—­’This young man writes like a man of business; pray let us take care to use him well, for in all probability he will be a very good chapman.’

The sum of the matter is this:  a tradesman’s letters should be plain, concise, and to the purpose; no quaint expressions, no book-phrases, no flourishes, and yet they must be full and sufficient to express what he means, so as not to be doubtful, much less unintelligible.  I can by no means approve of studied abbreviations, and leaving out the needful copulatives of speech in trading letters; they are to an extreme affected; no beauty to the style, but,