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 separate paragraph.

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 heading.

[Illustration: 

      Yours truly,
        John Maynard.]

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: 

[Illustration: 

      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: 

[Illustration: 

Hoping to receive the goods without delay,
I remain,
Respectfully,
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 poorly written.

[Illustration:  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. 
Yours truly,
James Z. Wilson Co.]