One of the greatest mistakes is in allowing accounts for different cases to accumulate until the amount becomes so large that it is difficult to pay. It is always best to require settlement as soon after each case is dismissed as possible. In sending statements, be careful to itemize by cases only, as "John, fever, $15," "Wife, confinement, $25," etc. I seldom give the disease unless it is some special case that required much attention. In some cases it refreshes their memory when reference is made to the disease. You must know your business. Give every man a square deal, and require others to do the same by you. When you have completed your work, remember the advice of old Prof. Joslyn, "Get money, still get money, boy, no matter by what means" so long as it is justly due you for services rendered. If you fail to require your patrons to pay you for your services, you have not done your full duty. CHAPTER II ATTITUDE TOWARD DEBTORS. A fundamental principle in being a good collector is to never lose the good will of your patrons. So long as you are on friendly terms with a man you can approach him and talk over the matter. It will be easy to keep advised as to what he is doing, and when he is expecting to receive money. The time will come sometime when he can pay at least a part or secure your claim. We must not lose sight of the fact that in this country poor men sometimes become rich, and rich men sometimes become poor, and we should deal with them accordingly. It is poor business policy to permit well-to-do clients to run up big bills, and at the same time hound your poor patrons. One of the easiest ways to collect a bill, when they have persistently failed to pay, is to loan them some money. This plan is fully covered in the following editorial from =Davis' Magazine of Medicine=.