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■wmrtTTr-TTrr 
 
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Z43 
 
 BUSINESS AND SOCIAL FORMS. 
 
 'rhe series comprises twc books, Nos. 1, and 2. These are Intended to be used in conjunction with 
 any series of Copy Books Iq vertical writinff. In connection with "Gage's Practical System of Vertical 
 Writing," No. 1 may be made to supplement Copy Books Nos. 4 an4 6; No. 2, Copy Books Nos. 6 to 8. 
 These two books will be found, to exemplify the various business and social forms In general use. No. 1 
 gives a thorough training In the structure of a letter, with which all pupils should be thoroughly 
 acquainted ; it also gives a training in the making out of bills, receipts, orders, etc. 
 
 HINTS TO PUPILS. 
 
 LETTER WRITING. 
 
 1. Materials.— Paper, envelopes, ink, and blotting paper, 
 (a) Paper — the color should be white, and the size may 
 
 be either note paper or letter paper, ruled or 
 
 unruled. 
 
 (6) JSnveZopet— these should be white in color and oblong 
 
 in shape; some prefer the square envelope for social 
 
 letters. The paper and envelopes should be adapted 
 
 to each other, so that when the paper is folded, it 
 
 may be inserted easily in the envelope and yet 
 
 exactly fill it. 
 
 (e)P«n—c' loose a pen adapted to your hand; have a 
 favorite. 
 
 (d) in*— use only good black or blue-black ink. Avoid 
 
 writing with a pencil. 
 («) Slating Paper — Never commence writing without a 
 
 piece of blotting paper at hand. 
 
 2. Farts of a Letter.— Heading, address, salutation, body, 
 oomplimentary closing, signature, and superscripti.^. 
 
 Heading 
 
 Addreee 
 
 EalutatioH. 
 
 Body. 
 
 Comi/. elneing 
 
 Slfimiture 
 
 8. Heading.- The heading comprises the location of the 
 writer and the time of wriAng. It should be placed in the 
 upper right-hand corner, about one or two inches from the 
 top ; when the letter is short the heading should be dropped 
 still lower, so that the space above the heading and below 
 the signature may be about the same. Place the location 
 and date on one line if short, otherwise on two lines, the 
 date beneath the location and a little to the right. 
 
 Jan. 15, 1896 or 1 / 15/96 is the American style of writing 
 the date : 15 Jan. 1896 or 15 / 1 / 96 is the English style. Do 
 not use ist, 2nd, etc., for Ist, 2nd, etc ; and better still, use 
 only 1, 2, etc., except in such expressions as " the Istinst." 
 
 4. Address.- Write this on the left-hand side, commenc- 
 ing at the margin, the name on the first line below the 
 heading, and the place of residence on the next line, a little 
 to the right. Never use both Mr. and Esq., Dr. and M.D., 
 etc. In social letters the address is often written at the end, 
 instead of at the beginning. 
 
 Heading 
 
 Salutation 
 
 Body. 
 
 
 
 Cnmpl. doting 
 
 
 
 
 Addre»» 
 
 sigTiaiure 
 
 
 
 
 
 
 
 /■)/ 
 
 (CoNTisnxD ON TaiBU Paob of Covkr.) 
 
Model, Oopj,, an* Extrci»e.-H^ADmOS OP LETTEBS. 
 
 InstniCtlOM to PnpIl.-Copy the flmt two m^vlels five times each ; and the second two, three times each. Then write the 
 oarehiHy ^ ^"^ *'"'"' **"'' =-^'°'"''«' ^''*- '^'^'•'^»' '^^ ^^^^^ ^' King St., Halifax, Docembor 10, 18JMJ. Punctuate 
 
 irU mTu (if,, |a/-f^. 5, ISHb. 
 
 '/lloriJAuiSfjami b, iVlb. 
 
 f 4 
 VI miintii t/ ],{in). h, i tit. 
 
 Ilk 
 
 .I'tW- 
 
 Tlxju I?,l8qb. 
 
 llh/nrnXkUk TlloA^., 
 liKmovUwQ', }7UmJ.. 
 
 mi^ 
 
 i:hjii%. 
 
 
 err 
 
 cy^ 
 
 U n (^. |,ISH b. 
 
 (j^(J)cItS IkddicuS. 
 
 
 iJliri 
 
 J 
 
 
>lodM,Oopt,mndSMreiu.-Al>T)B,E8SES OF LETTiSlS. 
 
 IngtractlOBB to Pnpll.-Copy each Model tl.ree times. Then write the follnw»«- .aa 
 L. & A. Parks, Ottawa, Ont.; Dr. Annie Swann, City Exercise cL ^ . . T "^^^ addresw. twice each .— Messw. 
 in relative position. eowann.city. *'«««"«« care, not only in writing, but also in punctuating and placing 
 
 OfcMrT.U«..-The Address of a letter Include, the «.m. «.d place of re.ld.nce of the p,r«.„ ,« whom wHtt.n. 
 
 inA'. Li. }Yi^„ !)rhl/ij/\i/, 
 
 (^'vo.rnjdjoYoJrbotmJ, 
 
 t i l-( nM^. 7y ( )^ii A,t "W- Co:, 
 
 .J,oi3 (.a|\ ocrf., S ail. 
 
 
 c 
 
 r 
 
 it.|oiu,u:rL.oi, 
 
 -i--^Wiioi(v,Tn.JD.. 
 
 l|tui|,l,„('i„t. 
 
 J-^Aidrurav J. 
 
— Messrs. 
 
 ^ing and plaoiug 
 
 I6i. 
 
 y, yis 
 
 '/.. 
 
 ^j %(re. 
 
 -.0., 
 
 •Jprdj. 
 
 .n 
 
 J 
 
 •J 
 
 ill. 
 
 ilo<ul,Copy,aH4Kx4irci»0.-^XLVTATlo^H OP TiKTTEHS. < 
 
 ce 
 
 ObMrfstlos.- Which Is the proper uxi.re»iiloii-0«H««iM«,i or Oentif Seo ArUcIo « 
 
 tie MA. |a/i)ol c^t- 
 
 on cover. 
 
 li.^o Ah all U 
 
 
 /ritliyTTU/ny,— 
 
 SadiW) — 
 
 jjynclcAV/a/n/j^ 
 
 o^yy AiisuAjMxAj- 
 £ioAJl%cJLdaJyUj- 
 
>l.xM,Cop„,andl!MrciM.-ClA)HmQii AND f1lONATLniF» OP LETTERS. 
 
 writo 
 
 
 
 UiTUM 
 
 0.cym.a1[hiAA 
 
 
 (^M VA)lna.,^ij.(Kmo. 
 
 U^vi^ ^una/a/Julrvd/j 
 
 IsiaA/ AvrvoAi/ 
 
 last 
 
 Mr. aiK 
 tho iuvi 
 
 Otaai 
 
 Intimnte ( 
 
 
 ami 
 
 JwYl 
 
 mi/ij/ 
 
 vU/ 
 
aoh. Then writo 
 
 18. 
 
 I ArtloU u on eovor. 
 
 
 Mo<Ul,Copy,aHd KttrciM.-HoTR OF INVITATION AND BEPLY. 
 
 iBStrucUOM to Papll.-Copy the Model onoe. Write tho followinir reply -Mr an,! W-. M .w ,. . • 
 
 Mr. ai>.l Mrs. R..bert.*'kiud iuviUtion r,.r n«vf t. i \ Z.L^^ ' ^" ""'• "»"*•»"" acoept with pleasure 
 
 the iuvitatiou. ^ '"'' '"' '""* ^'•"•^"^ •'^«"'"»- «'^ W*'™" Av... Noyember 17. Al«, writ«a reply deoliuing 
 
 .«tireri';:r£J:r:^^^^^^^^^^^ •" "'•"'«•' - -*• »--'• ^h-y ro^u.,. «.«.„ .ddr^. „cr ^..„r-wby , Be.w.on 
 
 TfU. amxiTrVu). [){xihiAt^ 
 
 ^4 I 
 
 ''^""^■^^^"'^•^•'•'^ tK.n.lr,<^..> ;>iv.cu^ vk4.c^ao.yiu/^ 
 
 k'j<y\\ I 
 
 i.aj, ri/i. 
 
 
 iMiKA/yuyvcr 
 
 
 C^kmuU^ 
 
 imj,.a'^:iwyyiAAJ 
 
 JwYlA/ A/YlAnZaXAMv Jitv 
 
 MmxJo aXvoJ: Jd\juj\ a 
 
 yicwjyrJnA) \1 
 
*o.W.-SOClAL LETTEB. 
 
 ih 
 
 Inn 
 
 
 
 u,UAiliuA,yfval, riu. cofxi. \.d AttoxUih. G/nJ. tilt, oiA. 
 cUkAv ihxvw im, OnkiAjx); A^^ th ciW on , i\.cHi^ ^^ lof , mi •, , J 
 
 UkIA' ylv<d.<^y uh,aI ijL^, cJ (i/rri., 
 
Copg.-aOCJKh LETTEB. 
 
 1 8 <>! b. 
 
 }AA.y 
 
 Imtrnetlons to Papll.— Copy the Model on piige <J, paying ij»j-tlonUr ftttontlon to pnnotoAtlon, nlfttive po'tition of tha 
 parta, and paragrnpliing. 
 
 . •'^"•"•■— N""«« »''• marirln on lli« laft, m..! thnt th« tmm« of th« |Mr»m ii<i(lr«i«««d and tt>a MtatnUon comoMnea at IliU marirln. Whan tha 
 UmUiiv ihuiiKht obaiiKaa, a uaw paraicraiih U oiniiMiiciMl. aii.l at ili« lame dUtanra from the marKln aa prevtoua partfrapha. 
 
 i ^yy^ AjIRAAJ Jioid^ Jj^^ 
 
 nmAj/ru\mJd/wv^ MaX ;^{iw xyirtdJ JlA^ Aw^dxlA^ /txrYtdCt^u^ 
 
 lAj. 
 
 (JU. 
 
 (TuAA 
 
 ^ 
 
8 
 
 i.'3!e>c/«.-S0CIAL LETTER. 
 
 iwqmmait, ii.O., Aug. 8, 1896. Miss Anna Wvld Chatham a: n ni- j ^ . 
 last week, and we were all much plea.ed to loam that^.u atn^frfaVK "^ T ^'^.'^^•"■-Y^"' ^«'«>me letter wa« received 
 and 8o you must not think of returning before Christn-as Tshall ' ,„ .'' T" " ""T "' ''''" ™°'^*'^- ^^^ *"P ^^ * 1«»S o"-^ ■ 
 scenery along the route. * "mtn-as. I shall expect a treat m listening to your description of the natura ' 
 
 Instr 
 
 P. K. LuE 
 
 Obserri 
 
 Mclntyre, I 
 
 
 'MxlrruoJt. (r^ ' 
 
 Clwor. 8, /^9b. 
 
 yyiAj- J)mxa> UruMmj, — • 
 
 Aco^ Wy, .tvM xw ^i^ /wo/ .al^ ATxu/tlviiw 
 ^ Imvnj JtU* /imv ^^vyid/ ^.r^ fvtiuLyajiji 
 
 crkv XaaJv m /TV Iffym 
 
 Tn. 
 
 A. 
 
 7n 
 
 (P( 
 
iion, aldo suitable 
 
 tter wan received 
 trip ia along oiiu, 
 on of the natura ! 
 
 •J 
 
 
 Id 
 J 
 
 afodrf,Copv,„n,t£x«rciM.-SUPERSCB[PTrOXS OF ENVELOPES. 
 
 P K^^CXl ^S^rr\r?l°'^:r ^'^r^^''^^^^ 1-- P-*of the page the following Sa,.rscnption. :- 
 y. K. Lumbers, B.A. , Box 268, Yarmouth, N.S. ; Mosir.. J. L. Cox & Co., 270 Harbord St., Toronto, Out 
 
 
 
 
 
 
 if O' ■ — — r- \./^ \^ •_- ' ^ 
 
10 
 
 iroda,Copv,and£xerci»e.-lIEA.I)INQS OP BILLS AND INVOICES. 
 
 :"r«:::jr:CJr-^:.s:-r.r^^^^^^^ 
 
 parts. 
 
 up a heading and write it twice. 
 
 ion and the relative position of the 
 
 ho.aa., Jul^ Bl, 1899._ Mrl T. D. Scott, ^^Jl^TZZT^t 
 
 Co. Then mal; 
 
 TUa. SKm. St 
 
 :M<x/Yrult.(yy\,, CIaaxp.S^ , 1 8^ b. 
 
 J^-XX/I./M../) 
 
 
 Ins 
 
 .Tune 6, 
 60o.,4c 
 
 ObM 
 
 7t 
 
 7^ 
 
 .,>>lAJ 
 
Sinael and Coi)|/.-OROCERY BILL. 
 
 ition of the 
 
 fc Co. Then nial . 
 
 IIS'1 
 
 ■ 3. %m 
 
 V 11 
 
 Instrmr .a to Pupil.- Write the foUowiug items of a Bill on the form below, aocordinjr to the Model • Sf P.f».a.« 
 
 Ol«,T.Uo..-Thetor,m-lb,..gals.,doz..etc.. begin wIthasmainefter,buttho„«mea of the artlcl«-^r«.8ug«.Rlc^ 
 
 ^ioiLx^lVt o|. O-l . (^Vx/iy^x^-rv ^ Cor 
 
 
 /Cu/Q/- 1 %ll 
 
 nt. 
 
 or 
 
 Xfc 
 
 CKXcXy 
 
 L. LLLm^, I 
 
 d 
 
 
 bo 
 
 ±£ 
 
 ■V 
 
 00 
 
 2S 
 2 
 
 u 
 
 liL 
 
 J=UJ= 
 
 1 
 
 Mmi^i; l.,.i..9.,..b,.. 
 
 (j^inx44t}.,..(rf^..(^ 
 
 
 
 00 
 
 v 
 
 
 IS 
 
 bo 
 
 / 
 
 X 
 
 2^ 
 
 I 
 
 10 
 
 7 
 
 1 
 
12 
 
 ^'rercisen.-iiROCERY BILLS. 
 
 Calgary, October 17, 1890 Mm R ivr-,\f t. 
 
 II) I fat, 
 
 3 
 1 
 
 a. 
 
 
 3o |clW 
 
 10 
 
 / ri 
 
the Model on page 11:- 
 Joffea @ 85o. , 8 lbs. 
 
 Bibs. Baking Soda 
 
 1 1% 
 
 Mom. a<vii.Mt:^>rMi-^atw OF KKcnsE. 
 
 I..«r.,.l.„ „ P.,„...a^ Ml.»n«„.ou. E«„i,„;. Srd p^ ot co..r, No, 10, 
 
 1)) 
 
 e)3QAM,ru,u/)'unul Gt/ 
 
 Y' 
 
 r 
 
 6 
 
 I' ( Ul/ix'Ii, H J 8 <| b. 
 
 5 3 Cw^AVXU CLcrtUit', ( 
 
 *7 
 
 ^0 
 
 5 
 
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 A-ciui^ on, c}A^AaAj- i.a,&t ? 
 
 
 
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 ^^ 
 
 
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 J 
 
 5 3 (2AA<yyUAiL l^roid^ 
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 3d I^^^W^^j^m^^.^^iv^^SW^ 
 <" > -y^truA^Ji/tmlttl 
 
 
 10 
 
 / Hi 
 
14 
 
 lf«W.-BU8INE88 LETTEB AND ENVELOPE. 
 
 '-\^ II, (J r>' r> I'no./ic/.,. l^,l8Sb. 
 
 a^..V ^ o^.,al a.rul i)iu.M.nuu> ^aV, ru>. 11^., tiu r. A If 
 
 an( 
 
 
 -> 
 
 (^-^a-'TlXLcLxOy. 
 
t'op».-BU8INRSS LETTER AND ENVELOPE. 
 Instructions to Papll.-Oopy tho Modo 
 
 IS 
 
 i on p.^ ,.i. Note the punctuation and relative ,.,i.ion of the various parts. 
 
 
 Obim.Uo«.-Thefir»itllneofthoSn.«,r.nrin„ . . ' "■" ''""^'""*""" »«« ^lativo jwsition of the vari< 
 
 .oui,ue .i„e .0..,.. tech tho7r':';o2:s/:!'r::r:.ro7i;;e7'''''''' "^'•"^ «"-""«• -« ««" --«"-« '<- » ««.« u. 
 
 the riRht lo that 
 
 
 
 '^^*''^-^''^'^^^, C<MT7. 
 
 
 )Uloj£lojvu>. 
 
 i^^StiL^ 
 
 
16 
 
 jE~rrt„.-BnaraES8 lbtteb and envelohi 
 Inrtnietlon. to PaplI._Writo . i.tior , 
 
 Mod.l on p.g,U. "'""■■ """'°'°™"'°'"'"''°»"»'''"'>"'l»««d'»«»n..ll., ,»„,„„, „k„ . ., 
 
 Www-Bo, or Oirl to ,„,> . "' "" ""'"»«' "' «» 
 
 if^^~?T.7 r^^-'^ ^^^ ^'^-^^ ^t: 
 
 the 
 
 c 
 
 d 
 
 (jIl 
 
 (? 
 
 
 -^-v- 
 
 -isiujLL.. 
 
■tructiiro of the 
 3. WUkos ft Co., 
 
 if'WW,C'<,;,v.aHrfA'x*re<,,._HE0EIPT8 ON BILLS. 
 
 
 
 ylvcjt, 
 
 itryi' 
 
 9^ • J 
 
 6. JO. 3t./Am-.. 
 
 (?cu.cl 
 
 i 
 
 ^ - CL. U. 
 
 S. J£) c^l^ixyn,, 
 
 
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iBHtrnotloiifl to Pnnll n ' — 
 
 
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 -^mmyU 
 
 a. 71. 
 
Reooivocl /r,»m Mr. 
 r^oeitit for tho last 
 
 IJMb. 
 
 koAy 
 V ' 
 
 % /^% 
 
 OAT 
 
 irode*. c.„,.,„.^ ^>.,,,,^_„^,p^jj^^j, ^^^^^^^^^^^^ 
 
 InfltraoUoiig to I'uull.— Oonv th.. m i i 
 
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 Hie wave Itiio nfmr the 
 
 If) 
 
 on 
 
 "«n. ...a th« wntte,. ..„„u..,. ,„ ,.,,,„„ ^.^^,^^^^ 
 
 •"try. 
 
 o Plato./ U'-xij7T>.ty ri.— —__,__ 
 
 
 ^^J0of7«A^ 
 
 S. JD 3,:i,a<,n 
 
 
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 :+-? ^ 
 
 ^■'^■Silmv. 
 
 B'.aJj'. 
 
 1896 
 
 
 
 XLA.(^ 
 
 c/. ^i>iA4xmy. 
 
2(i 
 
 *'"'•' -PBOVWrONN BILL. 
 
 *'"'•' -PBOVWrONN BILL. ^^^^^ 
 
 M 
 
 A.. Uu-U). iti^U/,^^ 
 
 HAM 
 
 'LTON. aux^.^5^ ,8U. 
 
 Bo 
 
 l^GHT OF 
 
 D. Morgan, 
 
 Provision Mer 
 
 'ant. 
 
 (KtCJunjjuL 6^ 
 
 cuyrruynX, 
 
 ^5, IS 
 
S»u»«go Moat (if 80. , 
 
 ^. Coruoslio., I btl.' 
 it*. 
 
 ^5, 18^ b. 
 
 VTerchant 
 
 Cpif-PBOVrsiONH BII.L 
 
 Do.u!""*''''*V""'**'*^"-00Py ^''« Mod.I Bill 
 position, iiud ruliiiK. ™"a»i Mill 
 
 ON.ff,M»,._Why h»Vfl 
 
 •om, lt«i« „o .uiry ,„ ,h. prre. w|,.m„ , 
 
 on .'^ 'iO. pa,u., p^rtiouUr .t»e„«o„ to writing, 
 
 81 
 
 punotnatlou, ruI*tivo 
 
 Bought opD. M0R( /VJsJ^ 
 
 Provision Merchant. 
 
 >'-W.. nwi. (P,,^^ 
 
22 
 
 ^"orcite.-PBOVlHIOm BILL. 
 
 - ■ --"^TioiUXNH BILL. 
 
 Instraetlons to Pupn _tv . . — 
 
 loa 
 
 Ma/...L,, 
 
 OXLOJj 
 
 isQb 
 
 BOUOHT OP Ub^.lT^J^^ ^^^_ 
 
 ; 
 
 1 
 
 Cfl/rL/ 
 
 -^Q-c^ (Pototi 
 
 (>U 
 
 5 JM^iiiu dhjoM 
 
 (?, 
 
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5mber 16, 1896. Mr 
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21 
 
 foael,Oopif,anitExereite.-OmyER FOR GOODS. 
 
 
 
 
 
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 ^^oiy 
 
 ^"l-^- Uvu^JDu;, 
 
li payable in goods 
 Mwer 
 
 5, isqb. 
 
 \MAy 
 
 IxiA. 
 
 -6 
 
 100 , 
 
 byiOia.) . ^'**r •>«»*« inokoatattep paper (8 la. 
 
 fc^^f^fl^^";^^ the «H«nd line 
 
 ' U- fflTlW S^'w^^^^^'if commence at the m4,«in. 
 
 'i«riajr^d«^i.2r,^,^' ^' '<» ^^ nor I^r for 
 
 tanoefroai the margin « tLrfiT^'^^ ^* Bamedw- 
 tUe salutation as th?^^' S^^, ^T" P™'«' ^ Pl-«> 
 b<^j^whenthe.dd«XZ!d°itt^^^^ 
 
 Oiay wiA Voapltal ' * ' ^"'"«''<» "'e first word 
 
 i:^/M:[rirtr;::rto%rs%;"-^^^^ 
 
 not finish tTcCl tSe^j;;id''i*'' ^''.^ '^^'' ""^^ 
 ..otoonsideredgc^dSTtertSj^C^^^^^ 
 
 then fold down fromX ^7 W the i*^ theenvelopo; 
 fon, you. the last fold being ente^ fit* !T *' '* ^"^ ^ 
 the front of the ^velor^ieTte^^i ^ " " *** *°'^°^ 
 once, from bottom toZ or fat^ Paper requires to be folded 
 
 the length of S^^ "Z^tJX 't^tT 
 same manner as note paper. ^**** *" *^« 
 
 ^I^LS AND INVOICES. 
 
 ment is called a Bill when ^vmhrt^^^' ^ "•*^ 
 «^anWo.wl-nirb7;t-::rit«S.'"'' 
 
 to your own tfjuna in writin* von* mt^.^ 
 My pp«fiM8 Jfr. iohir ^!* r "^T*"*^ A married 
 thatrfSJuSld «k ^n**"" todistingnidi it irom 
 -•SOT ner Aosband, when she naes her initials ar #«»«^^ 
 <»f an unmanie^ lady, wW «he usL h«^Ll *^'* 
 
 initlab. Jfi„ and iv., m* rfJ!!?^- L!^ "*"• «* 
 sake of modesty. '^^^^^ '"^ bracket, for the 
 
 (Mrs.) J. L. Honter, 
 PC") Maiy Honter. 
 
 16. PMt«»|^..-ATold using them. Ther .«. t,-wi *. 
 add some forgotten item to « letLrUL. ti^L ^^ *° 
 l-enattacheT ComZL^ ^^^ J^*f^ ^•^^*"» «-» 
 the close plac* your initiab. *^^"'*^ '"** ^'A' «»d at 
 
 11. Saporaeriptlom-Seethat the envelone 1. ^«^*^ 
 up— the flap edffe W«*i» fi.» '"" *yo*ope Is right edge 
 
 eoMUteat .rill, lh«, l„ u,e irftoii ™^ *™" "^ 
 
 1^1 
 
 (CoHowmw, o* ItewiH p^o. or Corw,. , 
 
 RECEIPTS. 
 
 16. Receipt OB BUI (in/utt). 
 Paid, _ 
 
 May 10, 18q«, 
 
 -- —• VV iiUiiues. 
 
 Booeived Payment, 
 May 10, 1886. 
 J.aWiUawtk 
 
RECEIPTS. 
 
 17. Rep^/ton Blllf wparO. 
 
 } 
 
 Balance due 
 
 1^. 
 May 10. By casli 
 
 7 30 
 
 ou 
 
 189G. 
 May 1 I. R ccivod .cash, J. S. W. 
 
 Balance due . 
 
 «75xx^. 
 
 18. Receipt on Separate Sheet. 
 
 _ . Winnipeg, May 10, 1890. 
 
 Eeceived from Mr. T. Gregg Seventy-five Dollars 
 on account. 
 
 J. S. Willmott. 
 
 ^'*'^" „ Calgary, Aug. 5, 1890. 
 
 - j^^u fu'^r' ^- ^^- ^'=°"' E^l" 'fWrty-nine and 
 
 T% Dollars, lu full of account. 
 
 R. J. Hill. 
 
 19 Varlons Reeelpts.-The above forms of Receipt 
 may be made to answer for any purpose by changing " on 
 account" to ' in full of all demands ;" " ,,, ^ent up to lato ' 
 
 for rent of house No. 27 King St., to May 1 ;" or other i 
 smtoble expression. , y , > or otntr 
 
 20 Clerk's Slgnktnre.-When a clerk or agent signs hia 
 
 employer's name to a receipt or other document, he should 
 
 write hi9 own name or initials below, prefixed by thewoi^ 
 per, 
 
 ORDERS. 
 
 ^n!i" ^"^ ^'''^"' " "" '^""'"' '''^"''* *° pay "on«y or deliver 
 goods on account of the person signing the order. 
 
 For Money, 
 
 ''iffiJ' Woodstock, May 10, 1896. 
 
 Tw„n. r ^•^*^7^°«' Pl«««« pay to Mr. D. Smart or bearer, 
 
 acZnt " "^"""^ '''' ^"^^ "^'^'^' -<* «^-^g« ^ W 
 
 D. R. Calder. 
 For Goods. 
 
 ^^\ Woodstook, May 10, 1896. 
 
 Mr. R. Stevens, please deliver to Mr. D. Smart or 
 order, Twenty-five and ,^", Dollars in goods, and chLgo 
 
 to account of 
 
 D. E. Calder. 
 
 22. Jogro lflblo.-Both of these orders are negotiable, that 
 w, D Srnart may transfer them to anotluT person; but he 
 must endorse the second one before tr,nsfe^iug"t. Thus 
 i>. K. C. alder may pay any person presenting them. 
 
 28. Endorslng.-When endorsing any paper, sign your 
 name .cro,, the to^ of the back. The top is the left han^ 
 
 Nom.-In the exercises below, litipiis nre to supply 
 Write the following superscriptions of envelopes :- 
 ^. Scott. B.A., 15 Lome Ave., Montreal. Que.; Rev. Dr 
 cibe^23 Grange Road, New York, U.S.; Prof Wm 
 
 -JS^^'t^'"" ^*-' ^''"^^''' ^'•^•! '^i'- I^aac Pitman! 
 <-.enCorIter^^ondon, Eng.; Hon. Wm. Patterson, M P 
 
 Tltt^itnT' ''•"'• ^ "°"- ^^^ ^"^^^ ^°-*' ''^^■^" 
 a^aS^::^:^'; '"' *'^ '°"°^"'^ advertisement. 
 
 Boa J'T^'^T^'r?..''' ^'''^''''- ^- ""■ ^^"''^ay, architect, 
 Board of Trade Buildings, Toronto. Ont." 
 
 3. Make out a Bill for the following items : 2 lbs. Glue @ 
 2oc , 1 pr. T Hinges 30o., 6 ll,s. Wire Nail. (^ 45c., 2 -ah 
 Boiled Linaeed Oil® 8 )c., 3 panes Window Glass ISx-Kr,'. 
 ^Oc^- Putty 5c., 1 Garden Rake G5c., 1 Clothes Line '-Oc 
 4 lbs. Manilla Rope @ 12c., 5 doz. Hat and Coat Hooks (!-' 
 25c. Receipt the Bill, the payment being made ten days 
 after the purchase. (See Art. 16 on cover). 
 
 abtve^"*^ * separate receipt fpr the payment in No. S 
 
 fn.^;^' ^TT" ^''''' ^- ^^"""''°' ^" °'-'^«'' ««» P- -^"hnson 
 for .?1.) worth of goods. Write the order, making it ne-^oti- 
 
 able without indorsement. (See Arts. 21 and 22 on cove°r). 
 
 6. Make out a Bill of groceries for the amount ef the above 
 order, and receipt it as clerk. (See Art. 20 on cover). 
 
 MISCELLANEOUS EXERCISES. 
 
 the names and dates of Bills, etc.. when not mentioned. 
 
 J' T,^^f ! ? !°"'''" *° ^^® ^""^^'^ Publishing Co., 421 Arch 
 St Philadelphia Penn., U.S., asking them to seid you the 
 Ladies' Home Jeumal" for one year, and also to Lther 
 person, whose name and address you are to give. Inquire of 
 thm about back numbers of the Journal^nd whether or 
 no they have last year's numbers bound in book form. 
 ^t.ite that you enclose a post office order for $2.00. Write 
 
 cove'r ''"""'■ ^'" "^"^*^^*^°"« o^ PP- 2 and 3 of 
 
 Kin/f ° °«i! ^ ^'" ^"^ '^' f°llo^ving:-You sell to Geo. 
 50c 5"!r"<?-T ®'' ' "''■ '^''''' ""^" ^" 2Dc., 1 Straw Hat 
 50c.,oyds^Shirting@l(3c.,8yds.Cottonade@22c.,lParlor 
 Lamp a, .o«, 5 gals Coal Oil @ 15c.. J lb. Grd. Ging r (^30c 
 
 4c., 50 lbs. Rolled Oats® 3c. Receipt the Bill. 
 
 SIO in^n"? T'^'t- "'^ ^- Whiteman requesting him to pay 
 $10 in cash to N. Dingwall or order. (See Art. 21 on cover) 
 
 10. For page iS. 
 
 In8truction.s to Papil.-Copy the Model once. Then 
 write It as follows :-53 Avenue Rd., City, Mareh 9, 1896. 
 Miss Weir, -Please excuse Mary's absence frem school on 
 J-riday as she was unavoidably detained at home. Tours 
 truly, D Ross. Next write an excuse for lateness ai school, 
 the pupil to select the names, etc.