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 any period in the series, but they appear to secure the best returns when used either between the second and third, or between the third and fourth letters of a series.

The author desires to acknowledge his indebtedness to Mr. J. C. Fifield of the Attorneys’ National Clearing House Co. of Minneapolis, Minn. for his courtesy in permitting the use of the Condensed Collection Laws of All the States in Chapter XIV. The balance of the work, the letters, the manner of handling drafts, are original, and since they have not been in widespread use, will be found effective. It is believed that they will meet with the approval of the correspondent and that they will be found of assistance to him in his collection work.

La Crosse, Wisconsin. July 10, 1923.