HOW TO WRITE A BUSINESS LETTER
Considering the vast amount of business transacted by
correspondence between the parties, Letter Writing seems only
second in importance to bookkeeping. The merchant of the
smaller cities or towns, perhaps in the far west, desires to
order articles of merchandise from the wholesale house in New
York or Boston. Possibly a remittance is to be sent. It may be
that an error has occurred and needs correction. Credit is to
be asked, references given, and a multitude of other matters
call for adjustment through correspondence. To write every
conceivable variety and shade of meaning, expressing the proper
thought in the most fitting and appropriate language, is indeed
a rare and valuable accomplishment. And when the proper
language takes on the graceful and businesslike air of the well
written letter, with its several parts harmoniously arranged,
it is a combination of brain and skill which can hardly be
This subject, therefore, naturally divides itself into two
parts: The Mechanical Structure, and the Literature
of a Letter. The former of these being the less difficult
will be first considered.
THE STRUCTURE OF A BUSINESS LETTER.
Consists in the arrangement of its several parts, with a
view to the most harmonious effect. Excellent penmanship is
very desirable, but not absolutely essential. The penmanship
may indeed be poor, but the arrangement of the several parts of
the letter, the neatness, and finish, may be such as to give it
an attractive appearance, while on the other hand, the letter
may be clothed in the most elegant penmanship, and yet the
construction be such as to stamp its author as a careless and
indifferent person, devoid of precision and order.
No one great thing, but many little things carefully
watched, and attentively practiced, make up the structure and
dress of a business letter, and give it a businesslike air. The
penmanship should be a neat, strong hand, very plain and
legible, and devoid of all flourish.
PAPER AND ENVELOPE.
The paper and envelopes used in business correspondence
should be of a good, durable quality, and a white color is
preferable. Cheap materials are not only unsatisfactory to the
writer, but may give the reader an unfavorable impression,
which would be an injury far exceeding the cost of the best
stationery for a life time. Persons form impressions from very
little things sometimes.
The size of a letter sheet in business correspondence should
be about 8x10 inches. This sheet affords a sufficient space for
a communication of ordinary length to be written on one side
only, which is essential in case the letter is copied in a
letter press. A sheet of paper, note size, (5x8) is oftentimes
used for brief communications of no special importance, and not
designed to be filed for future reference. Among professional
men the commercial note sheet is more extensively used, but
with business men the letter size is considered
The envelope should correspond in size to that of the letter
sheet, and should be a trifle longer than one-half the length
of the sheet. Thus in a sheet eight by ten inches, one-half the
length of the sheet is five inches, and this requires the
length of the envelope to be about five and a quarter inches.
Its width is usually about three inches. Avoid the use of fancy
colored and fancy shaped paper and envelopes. These may not be
objectionable in social correspondence among ladies, but the
gravity of business affairs does not admit of such display.
Chas. A Roberts ; ; ;Wm. J. Dennis
ROBERT & DENNIS
DEALERS IN FANCY AND STAPLE GROCERIES,
320 Jefferson Street,
Burlington, Va.,______________ 18____
With most firms engaged in business it has become a custom
to have the business advertisement placed at the head of the
letter page, together with street, number and city. Thus
leaving only the date to be inserted to complete the
In case the heading of the letter is to be entirely written,
it should be placed so as to occupy the right hand half of the
first two lines at the top of the page. If, however, the letter
is to be a very brief one, occupying only three or four lines,
the heading may then be placed lower down on the sheet, so as
to bring the body of the letter about the center of the
Writing from a large city the heading should contain the
street and number. Your correspondent, in directing his answer
will rely on the address given in the heading of your letter.
Never be guilty of the blunder committed by ignorant persons of
placing a part of the heading under the signature.
765 Market Street,
Philadelphia, June 10, 1882.
The second line of the heading should begin a little farther
to the right than the first line, as seen above.
If the writer has a box at the Post Office and wishes his
mail delivered there, he may head his letter, as on the
P.O. Box 3657,
New York, May 16, 1882.
Writing from the principal cities of the United States it is
not necessary to make the name of the state a part of the
heading, as that is supposed to be known and understood, but
with smaller cities the name of the state also, should be
given. Thus, there is a Quincy in Illinois, and also in
Massachusetts, and unless the state were mentioned a person
answering a letter from Quincy, would not know which state to
direct his reply to. In writing from an obscure town or
village, not only the state should be given, but the county as
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
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.
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
Messrs. Samuel Bliss Co.
Or if the letter is written to a person living or doing
business in a large city, thus:
Mr. James M. Cummings
645 Broadway, New York.
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:
Messrs. Richards, Shaw, Fitch
& Winslow, Chicago.
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
William D. Nelsen, Esq.,
177 Erie St., Boston,
The custom of placing the address beneath the body instead
of at the beginning of the letter, is not much in vogue in
business circles in this country, most business men preferring
to place the name and address at the head of the sheet, and
then write at it as if they were talking to the person himself.
When, however, the address is placed below the letter it should
occupy the same position as to the margin, etc., as if placed
at the beginning. The custom is borrowed from the English, and
its use is confined mostly to government officials and
BODY OF THE LETTER.
This constitutes the written message. It should begin on the
same line with the words Dear Sir, or
leaving after these words a
small space. In case the place of residence or business is
not written in the address, then the complimentary address
of Dear Sir or Gentlemen will be placed on the
next line under the name, or fourth line from the top of the
sheet, and the letter will begin on the fifth line from the
Mr. Henry L. Dunham,
In answer to your esteemed favor
Sometimes for the sake of convenience, and the saving of
time and labor, the letter head has printed in the left corner,
above the address, a blank form of memorandum as follows:
||In reply to}
your favor of.....,}
and after this introduction the writer is able speedily to
get at the marrow of his letter, without acknowledging the
receipt of a former communication.
The body of the letter should be divided into as many
paragraphs as there are distinct subjects in the letter, or a
new paragraph should be commenced at every change of the
subject. The habit which some persons have of tacking one
subject to the end of another, and thus making a letter one
continuous paragraph of mixed up information, instructions and
requests, is extremely objectionable. It destroys the force of
what is said, instead of fixing each thought clearly on the
mind of the reader; it leaves him confused, and he reads a
second time and tries to get his ideas fixed and systematized,
or he throws aside the letter until he has more time in which
to study it and get the meaning clear.
If the letter is long and is really concerning only one
subject, then it may properly be divided into paragraphs by
separating the different divisions of the subject, and giving a
paragraph to each. These should be arranged in their logical
order. Wherever the letter is to contain numerous paragraphs to
avoid omitting any of the items, it is best to jot them down on
a slip of paper, then embody them in the letter in their
The first word of each paragraph should be indented, or
moved in from the margin, usually about the width of the
margin. Thus if the margin is three-fourths of an inch in
width, the paragraph should begin three-fourths of an inch from
the margin. Some writers, however, prefer to commence the first
word of the paragraph an inch from the margin, and it is really
not so essential what the distance is, as that it should be
uniform, and all the paragraphs begin alike. A little attention
is necessary here. In ordering goods make each article a
COMPLIMENTARY CLOSING AND SIGNATURE.
The complimentary closing consists of such words as Yours
truly, Respectfully, etc., and should be placed on
the next line beneath the last one occupied by the body of the
letter, commencing a little to the right of the middle. The
signature should be placed underneath the words of respect, and
begin still a little farther to the right. Thus the conclusion
of the letter will correspond in position and arrangement with
The language of the complimentary closing should be governed
by the relation between the parties, and should correspond with
the complimentary address. The first letter between strangers
should commence with Sir and end with the word
Respectfully. After the exchange of a few letters and a
sort of business acquaintance may be said to exist between the
correspondents,then Dear Sir, and Yours truly,
may properly be introduced. A little more cordial would be such
a conclusion as the following:
Yours very truly,
Rinold, Constable & Co.
The man of business is apt, however, to have one stereotyped
beginning and ending to all his letters, and seldom stops to
discriminate between strangers and old customers in this
respect. Often the conclusion may be connected to the closing
paragraph with perfect grace and ease thus:
Hoping to receive the goods without delay,
Henry P. Bowen.
In the signature of a letter, especial care should be
exercised. Bear in mind that names of persons are not governed
by the rules of spelling, and words which precede or follow,
proper names will not aid us in deciphering them if they are
A Model Business Letter
146 S. Tenth Street,
Cincinnati, March 11, 1884,
Messrs. Arnold, Constable & Co.,
Broadway & 19th Sts, New York.
Gentlemen: Inclosed please find
New York Exchange in settlement of your
Invoice of the 1st inst. less Cash discount.
Amount of Invoice, $325.80
Cash discount 5% 16.29
Draft inclosed $309.51
The goods have been received, and are
very satisfactory in both quality and price.
You may expect another order soon.
James Z. Wilson Co.
The young person who would learn to write a good business
letter, should, with pen, ink and suitable paper, sit down and
practice faithfully after the above model. Write and re-write
it a dozen times or more, until your letter resembles it
closely. Then take any of the models for letters given near the
close of this chapter, and with this matter, write a letter
which will conform with the foregoing model in appearance and
dress. Write the same matter over again, and improve it in its
defects. Criticise each line and word. See that no words or
letters are omitted, and that the punctuation is according to
the models in this book. Eliminate all ungainly letters,
shorten the loops, see that each letter rests on the line, and
that, withal your page is clean and regular.
The person who will thus devote a little earnest study and
practice, may early acquire the valuable accomplishment of
writing a pleasing business letter, so far as the mechanical
ADDRESSING THE ENVELOPE.
After the letter is finished, and while it yet lies open
before you, the Envelope should be addressed. As before stated,
the directions on the envelope must conform to the address at
the beginning of the letter, hence the necessity for addressing
the envelope before the letter is folded.
The first line of the address of the envelope should consist
of the name of the person or firm to whom the letter is
written, together with any appropriate titles, and should be
written across or a little below the middle of the envelope,
but never above it, beginning
the left edge. The space
between this first line and the bottom of the envelope
should be about equally divided among the other lines, each
of which begins still farther to the right than the one
Messrs. Arnold, Constable & Co.,
Cor. Broadway & 19th Sts.,
New York City.
When writing to a person in a large city the number and
street should be a part of the address, and may be placed as in
the above form, or in the left hand lower corner as
Lewis H. Taylor, Esq.,
118 Wabash Ave. Ill.
In case the letter is addressed in care of any one this
should be placed in the lower left corner. If a letter of
introduction, the words Introducing Mr. John Smith, or
similar words, should be placed in this corner.
Letters addressed to small towns or villages should bear the
name of the county as follows:
Mr. Henry D. Chambers,
Or the name of the county may be placed in the lower left
corner. The Post Office box number is usually placed in the
lower left corner.
FOLDING A LETTER.
Having written an excellent letter, and faultlessly
addressed the envelope, all may be easily stamped as
unbusiness-like, and spoiled, by improperly performing so
simple a part as the folding. Remember that excellent rule
that, whatever is worth doing should be well done.
With the letter sheet lying before you, turn the bottom edge
up so that it lies along with the top edge, thus making a fold
in the middle, which press down with the thumb nail or with a
paper folder. Then fold the right edge over so that it falls
two-thirds the distance across the sheet, and press down the
edge. Next fold the left edge of the sheet over to the right,
breaking the fold at the edge of the part folded over just
In case a check, note, draft, bill or currency is to be sent
by letter, it should be placed on the upper half of the sheet
as it lies open, and then the letter should be folded the same
as if it were not there. This will fold the paper or document
in the letter so that it will be difficult to extract it while
being transmitted in the mails, and so that it will not be
dropped or lost in opening the letter.
The letter is now folded so that it will be of equal
thickness in every part of the envelope. Insert the last broken
or folded edge in the envelope first, with
original edges of the sheet
at the end of the envelope which the stamp is on; when taken
from the envelope the letter will then be proper side
THE LITERATURE OF A LETTER.
To be able to compose a letter requires more ability than to
give it the proper arrangement and mechanical dress. A mind
well stored with useful knowledge as well as command of
language, is necessary in writing a letter on general subjects.
The strictly business letter requires a thorough understanding
of the facts concerning which the letter is written, and these
facts to be set forth in plain and unmistakable language. All
display of rhetoric or flourish of words is entirely out of
place in the sober, practical letter of business. The proper
use of capital letters, punctuation, and correct spelling are
essential to the well written letter, and with a little care
and striving may be easily acquired.
ARRANGEMENT OF ITEMS.
As stated before, each item or subject in a letter should be
embraced in a separate paragraph. These should be arranged in
the order in which they would naturally come, either in point
of time, importance, or as regards policy. Never begin a letter
abruptly with a complaint, but rather bring in all unpleasant
subjects toward the close. If an answer to a letter of inquiry,
take up the questions as they are asked, indicate first what
the question is, and then state clearly the answer. The first
paragraph should acknowledge the receipt of the communication
now to be answered, giving date and indicating its nature and
Your letter of the 10th instant concerning damaged goods
is received, etc.
The closing paragraph usually begins with such words as
Hoping, Trusting, Awaiting, Thanking, or similar
expressions, and is complimentary in its tone and designed as a
Business letters should be brief and to the point. The best
letter states clearly all the facts in the fewest words.
Brevity is not inconsistent with a long letter, as so much may
need to be said as to require a long letter, but all
repetitions, lengthy statements and multiplication of words
should be avoided. Use short sentences, and make every word
mean something. Short sentences are more forcible, and more
easily understood or remembered, than long drawn out
Style refers to the tone, air, or manner of expression.
Dignity and strength should characterize the style of the
business letter. No ornament of expression or eloquence of
language is necessary or appropriate in a correspondence
between business men. Come to your meaning at once. State the
facts. Let every sentence bristle with points.
The successful business man must possess energy, decision,
and force, and these qualities should be conspicuous in his
correspondence in order to command respect. Never use loose or
slang expressions. The business man should be a
gentleman. Indulge in no display of superior knowledge
or education, but temper each paragraph with respect and
deference to others. The learner who would aspire to write a
good letter, should, after having finished his attempt, go over
each sentence carefully and wherever the pronoun I occurs,
modify the expression so as to leave this out.
In ordering goods of any kind, care should be used to state
very explicitly the color, size, quality, and quantity of the
articles desired. If manufactured goods, the name of the
manufacturer, or his trade mark or brand should be given. Also
state when you desire the goods shipped and in what way. If by
freight or express, state what Freight line or Express
SENDING MONEY BY LETTER.
Paper currency should seldom be trusted to pass through the
mails, as the liability to loss is too great. Better send draft
or P. O. money order, and in every case the amount of the
remittance should be stated in the letter, and also whether by
draft or otherwise sent. The letter may become important
evidence in regard to payment at some future time.
In giving instructions to agents, manufacturers and others,
let each order occupy a separate paragraph. State in
unmistakable language the instructions desired to be conveyed.
If possible a diagram or plan should be enclosed in the letter.
Cautions and complaints, if any, should be clearly set forth in
paragraphs near the close of the letter.
A DUNNING LETTER.
State when the debt was contracted, its amount, the fact of
it having been long past due, the necessity for immediate
payment, and any other facts depending on
the peculiarities of the
case, which it may seem best to make use of, such as
promises to pay, which have not been met; the inconvenience
as well as injury and distrust caused by such
LETTERS OF INTRODUCTION.
Be just and truthful, avoiding any stereotyped form in
letters of introduction. Never give a letter of introduction
unless you have entire confidence in the person to whom it is
given; it may reflect on your character or be used against you.
Be very guarded that no expressions may be construed into a
letter of credit, thus making the writer liable for payment.
Use no unfounded statements or assertions, over-estimating your
friend, as these may prove untrue.
Willing to extend a favor to a friend by giving a letter of
introduction, do not be guilty of introducing him to any one in
whom he may not place confidence, as he might be a loser by
Form of a Letter Ordering Goods.
128 Jackson Street,
RICHMOND, VA., May 24, 18——.
Messrs. JONES & SMITH,
867 Market St., Philadelphia.
Gentlemen: Please ship me by Fast Freight
as soon as possible the following goods:
3 hhds. N. O. Molasses.
1 bbl. Granulated Sugar.
5 chests English Breakfast Tea.
2 sacks Mocha Coffee, wanted not ground.
5 boxes Colgate's Toilet Soap.
I will remit the amount of the invoice
immediately upon the receipt of the goods.
JAMES C. ADAMS.
Ordering Goods and Enclosing Price.
RICHMOND, IND., Dec. 29, 18——.
Messrs. MARSHALL FIELD & Co.,
Gentlemen: Please forward me by American
Express at once
1 Lancaster Spread, 3.50
12 yds. Gingham, small check. (15c.) 1.80
3 doz. Napkins ($3.00), 9.00
For which I inclose P.O. Money order.
Hoping to receive the goods without delay, I
WILLIAM L. MILLER.
Desiring to Open an Account.
DAYTON, OHIO, Oct. 12, 18——.
Messrs. HOLMES & WILSON,
Gentlemen: Having recently established
myself in the retail Hardware trade in this city, with fair
prospects of success, and being in need of new goods from time
to time, would like to open an account with your highly
My capital is small, but I have the satisfaction
of knowing that what little I possess is the fruit of my own
industry and saving. I can refer you to the well known firm of
Smith, Day & Co., of this city, as to my character and
Should my reference prove satisfactory, please
forward me at once by U.S. Express,
2 Butchers' Bow Saws
1/2 doz. Mortise Locks, with Porcelain Knobs.
2 kegs 8d Nails,
and charge to my account.
Hoping that my order may receive your usual
prompt attention, I am,
HENRY M. BARROWS.
Letter of Credit.
LEXINGTON, KY., June 25, 18——.
Messrs. DODGE, MANOR & DEVOE,
New York City.
Gentlemen: Please allow the bearer of
this, Mr. James Curtis, a credit for such goods as he may
select, not exceeding One Thousand dollars, and if he does not
pay for them, I will.
Please notify me in case he buys, of the amount,
and when due, and if the account is not settled promptly
according to agreement, write me at once.
Inclosing an Invoice.
125 Lake Street,
CHICAGO, Nov. 15, 18——.
SAMUEL D. PRENTICE, Esq.,
Dear Sir: Inclosed please find invoice of
goods amounting to $218.60, shipped you this day by the B.
& O. Express, as per your order of the 11th inst.
Hoping that the goods may prove satisfactory, and
that we may be favored with further orders, we remain,
SIBLEY, DUDLEY & CO.
Letter of Introduction.
168 Olive Street,
ST. LOUIS, June 4, 18——.
HENRY M. BLISS, Esq.,
Dear Sir: This will introduce to you the
bearer, Mr. William P. Hainline, of this city who visits
Boston, for the purpose of engaging in the Hat, Cap and Fur
He is a young man of energy and ability, and
withal, a gentlemen in every sense.
Any assistance you may render him by way of
introduction to your leading merchants or otherwise, in
establishing his new enterprise will be duly appreciated by
both himself and
JAMES W. BROOKING.
MILWAUKEE, WIS., Feb. 18, 18——.
Messrs. ARNOLD, CONSTABLE & Co.,
Gentlemen: The goods ordered of you on the
3d inst. have been received and are entirely satisfactory in
both reality and price.
Enclosed please find New York exchange for
$816.23, the amount of your bill.
Thanking you for your promptness in filling my
order, I am,
Inclosing Draft for Acceptance.
NEW YORK, Aug. 8, 18——.
Messrs. WEBSTER & DUNN,
Gentlemen: Inclosed we hand you Draft at
30 days for acceptance for $928.15, the amount of balance due
from you to us to the present date. We shall feel obliged by
your accepting the same, and returning it by due course of
Awaiting further favors, we are,
Very truly yours,
DODGE, HOLMES & CO.
Inclosing a Statement of Account.
CHICAGO, March 1, 18——.
Messrs. CHASE & HOWARD,
South Bend, Ind.
Gentlemen: Inclosed please find a
statement of your account for the past three months, which we
believe you will find correct.
We shall feel obliged by your examining the same
at your earliest convenience, and shall be happy to receive
your check for the amount or instructions to draw on you in the
We are, gentlemen,
J.V. FARWELL & CO.
A Dunning Letter.
DENVER, COL., June 30, 18——.
JAMES C. ADAMS, Esq.,
Great Bend, Kansas.
Dear Sir: Allow me to remind you that your
account with me has been standing for several months
I should not even now have called your attention
to it, were it not that in a few days I must meet a heavy bill,
and must rely in part on your account to furnish me the
I would, therefore, esteem it a great favor if
you would let me have either the whole, or at least the greater
part of your account in the course of a week or ten days.
Thanking you for past favors, I remain, Sir,
An Application for a Situation in Business.
Paste the Advertisement at the head of the sheet, and
write as follows:
124 Fayette Street,
SYRACUSE, N. Y., Sept. 17, 18——
Dear Sir: In reply to the above
advertisement I would respectfully offer my services.
I am 19 years of age, have a good education, and
have had some experience in business, having assisted my father
in his grocery store. I am not afraid of work, and never allow
myself to be idle when there is work to be done. I can refer
you as to my character, to Mr. J.H. Trout, president of the Gas
Company, who has known me all my life.
In reference to salary, I leave that with you,
but feel certain that I could earn five dollars per week for
Hoping to have the pleasure of an interview, I
Asking Permission to Refer to a Person.
SYRACUSE, N. Y., Sept. 17, 18——.
J.H. TROUT, Esq.,
I beg to inform you that in applying for a
situation this morning, advertised in the Journal, I
took the liberty of using your name as a reference. The length
of time I have been honored with your acquaintance, and the
words of encouragement which you have given me heretofore, lead
me to hope you would speak favorably in this instance, adding
this to the numerous obligations already conferred upon
Your obedient servant,
Inquiring as to Business Prospects.
NEWARK, OHIO, June 15, 18——.
Mr. J.D. SHAYLOR,
My Dear Sir: As I told you a year ago, I
have been thinking seriously of disposing of my small business
here and locating in some live and promising city out west,
where I can grow up with the country as you are doing.
Will you have the kindness to sit down and write
me at your convenience, full information in regard to the
prospects of business, price of rents, cost of living, etc., in
your city, and any other information, especially in regard to
the hardware trade.
If you will thus kindly give me the facts on
which I can base a calculation, and all is favorable, I will
probably visit Denver this fall, and eventually become your
Yours very truly,
Letter of Recommendation.
GRAND HAVEN, Mich., May 17,
To WHOM IT MAY CONCERN:
Mr. Henry McPherson, who is now leaving our
employ, has been in our office for the past two years, during
which time he has faithfully attended to his duties, proving
himself to be industrious and thoroughly reliable. He is a good
penman, correct accountant, and acquainted with
We shall at any time cheerfully respond to all
applications we may have regarding his character and abilities,
and wish him every success.
WOOD & HILL.
Notice of Dissolution of a Partnership.
DAVENPORT, IA., Dec. 10, 18——.
JAS. L. BINGHAM & CO.,
Cedar Rapids, Ia.
Gentlemen: On the 1st of January next the
partnership for the past ten years existing between Geo. H.
Clark and Henry Webster, wholesale grocers in this City, will
expire by limitation of the contract.
The firm takes this opportunity to thank its
customers and friends for their generous patronage and support,
whereby the business of the house grew to such large
After the first of January the business will be
carried on at the old stand, Nos. 76 and 78 Main St., by Henry
Webster and Cyrus D. Bradford, under the firm name of Webster
& Bradford. We are, gentlemen,
Your obedient servants,
CLARK & WEBSTER.
Recommending a Successor in Business.
CINCINNATI, OHIO, Dec. 15, 18——.
TO THE PUBLIC:
It is with some feeling of regret that we
announce our retirement from the business on the beginning of
the new year. Our stock and premises will then be transferred
to Messrs. Franklin and Warren, whom we cheerfully present to
your notice, and feel it our duty to recommend them for a
continuance of that liberal confidence and patronage which you
have bestowed on us during the past twenty years.
Both these young gentlemen have been clerks of
ours for several years past, and are in every way efficient and
capable to continue the business.
JOHNSON & FOX