ters Posted," (containing the addresses of letters daily transmitted by the post, entered in the handwriting of the clerk who posts them). Also "Lists of Deeds and Papers"-separately-containing the clients' names and the names of the different businesses, with references to the places where the deeds and papers may be found.

As regards letters received and the copies of letters sent, it is a convenient arrangement to tie them together in the corner, and to place them with the bundle of papers relating to the particular business. It may, however, be considered preferable to keep all the letters, written and sent, in Letter Books.

A great deal of time and trouble is saved by writing, at once, the original letters occurring in the course of business-neatly enough for transmission-instead of first sketching rough drafts thereof, for alteration, fair copying, and signature.

CASH MEMORANDA BOOK.

This book should be ruled with columns for dates and money, and paged so as to suit the different months of the year. In it should be entered short memoranda of the different periodical receipts and payment of money, such as interest, premiums of insurance, bankers' drafts not due, &c.

DAY BOOK,

OR

BILL BOOK.

INDEX TO DAY BOOK,

(Containing Bills in Progress).

Each letter represents a leaf of the Index.

The following are supposed to be the Names of the Clients.

NOTE.-The above Index is to be supposed to contain the Names of the Clients for whom business is done, as shown in the Day Book. Only a few instances, however, are given of the mode of making the entries of business done.