Present-day conditions tend to increase the volume of correspondence in every office, and any improvement that will reduce labor or contribute to more prompt service is welcomed. Every concern, except possibly the small establishment doing a strictly neighborhood business, uses the mails more and more in the transaction of its business; we buy, sell, pay bills, collect money, make contracts, and execute all sorts of transactions by mail--all of which necessitates writing letters. Not only is it necessary to answer letters promptly, but the increasing accumulation of correspondence must be preserved and filed in a manner that will permit of easy reference; all of which emphasizes the necessity of systematic methods in the conduct of this very important department. In the belief that more representative illustrations will result, and that they can readily be adapted to the needs of a small establishment, the suggestions herein are applied to a business in which the correspondence is large in volume. OPENING AND DISTRIBUTING MAIL =Opening Mail.= Incoming mail should invariably be delivered to one desk in charge of a clerk, usually known as the _incoming-mail clerk_. When a business has reached a position where a large correspondence is handled, it is poor business policy for an executive to assume the task of opening the mail. The natural conclusion, when a house has a large correspondence, is that its business is correspondingly large, and the executive who is fitted for his position can devote his energies to larger tasks with better results. He should be free to look after the big things--to plan greater results for his business or his department. The argument has been advanced that it might be dangerous to trust a clerk with such business secrets as are found in the correspondence, but in the handling of business transactions practically every one of these "secrets" come to the knowledge of several clerks. Surely, if employes can be trusted with the cash and to keep the accounts--if stenographers can be trusted to take letters of the most confidential nature--a clerk can be trusted to open and distribute the mail. =Sorting Mail.= Sorting the mail is the first duty of the incoming-mail clerk. This sorting is important in that all personal mail may be taken out before it is opened. A general rule among all large houses is to instruct all employes to have personal mail sent to their private or home addresses, but in spite of all precautions an occasional personal communication will come to the business address. An acquaintance may know that Smith works for Jones & Co. and, having forgotten his personal address, sends his letter in care of the house.