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Rh suredly but the citizen likewise has certain rights which must not be trespassed upon. The correspondent should at all times bear in mind that threats of any kind are an of- fense and punishable by law. If there be any forceful letter of which one is in doubt, legal advice should be ob- tained on it before it is sent out, or the letter should be first submitted to the postal authorities to ascertain if it is mailable.

In the handling of a great number of accounts, under conditions which are quite similar, as in the mail order business, the use of form letters will be found advanta- - geous. But, where there are special conditions to be met, or where the accounts vary largely in size, a form letter which would be applicable to one account might be worth- less when used on another, and might cause the house to fall in the estimation of the debtor. In special cases, special letters should be dictated and form letters used never. Any account which is worth carrying on the books, deserves a little extra attention in collecting it, and the wise correspondent will not hesitate to discard the form letter when necessary.

When there are a number of accounts to which form letters are adapted, it is an excellent plan to have the form letters numbered. A carbon copy is only necessary on the first letter then, and on all succeeding letters it is only required to mark the number of the letters on the carbon copy and the stenographer can place opposite the number, the date it was sent. When the bill is paid, the numbers of the letters sent can then be entered in the ledger for future reference. In numbering the form let- ters in this manner, much space is saved; it is not long,