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 following page:

[Illustration:

P.O. Box 3657,
New York, May 16, 1882.]


[Illustration:

Chas. A Roberts Wm. J. Dennis
Office of
ROBERT & DENNIS
DEALERS IN FANCY AND STAPLE GROCERIES,
320 Jefferson Street,
Burlington, Va.,______________ 18____]

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 well.

[Illustration: