Probably 90 per cent of the letters dictated are replies to other letters. When the correspondent has his mail ready for dictation, he should write, or stamp with a numbering stamp, _No. 1_ on the first letter answered. To the stenographer he will say "_No. 1_," and, instead of the name and address, this number is entered in the stenographer's notebook. The original letter, from which the address is obtained, is turned over to the stenographer. A new series of numbers, beginning with _No. 1_, should be used each day, to run consecutively during the day. Careful tests, made in different offices, show that in taking ordinary business correspondence dictation, the stenographer wastes about 20 per cent of the time writing the name and address. By the use of the numbering plan, practically all of this time is saved. =Form Paragraphs.= A large per cent of the correspondence of the average business is a repetition of the things that have been said before. Day after day the same questions are asked and answered, the same complaints are received, the same arguments, formal acknowledgments, and requests form a large part of the dictation. Over and over the same paragraphs are used to say the same things, a repetition and waste of time for both correspondent and stenographer, which can be done away with by the use of form paragraphs. For illustration, the acknowledgment of remittances is entirely formal, rarely necessitating a special letter. Many times, however, the letter of remittance asks for special information, which can be given in the same letter with the acknowledgment. If one or more form acknowledgment paragraphs are prepared to meet different conditions, one of these can be used, saving the time required for dictation. Form paragraphs are especially applicable in answering complaints and in sales letters. Complaints can usually be divided into a few classes, and one paragraph will answer all complaints of the same kind. In sales letters, form paragraphs will answer all requests for certain information about the product, the terms of sale, the guaranty, etc. Not only do form paragraphs save much time in dictation, but they result in stronger letters. It is the experience of every correspondent that he can write better letters one day than another. The best form paragraphs are found in the letters written on the correspondent's good days. Form paragraphs should be arranged for ready reference. A very satisfactory method is to write them on sheets punched for filing in a binder. The paragraphs should be numbered consecutively, and indexed by subject. Copies should be supplied to all correspondents and stenographers who have occasion to use them.