Forms Letter when debtor fails to keep appointment, 18 Collecting letters, bluff, 24 Sentiment, 25 Class, 25 Pen written, 25 Class 1, 26 Class 2, 27 Class 3, 28 Personal, 28 Items for, 29 Order-note, 22 Statement, 21 Exemptions, 33 Provisions for physicians, 34 Runs to widows and minors, 34 Not certain claims, 34 Not for fines, Tennessee, 34 Wages of seamen, Rhode Island, 34 Homestead not, Pennsylvania, 34 Gun and revolver, Oregon, 34 Public buildings, 35 Property, selection, 35 Until youngest child of age, 35 Laws, liberal, 14-34 " North Dakota, liberal, 34 " Alabama, 35 " Alaska, 36 " Arizona, 37 " Arkansas, 37 " California, 38 " Colorado, 40 " Connecticut, 41 " Delaware, 43 " Dist. of Columbia, 44 " Florida, 44 " Georgia, 45 " Hawaii, 46 " Indiana, 48 " Iowa, 48 " Illinois, 53 " Idaho, 51 " Kansas, 50 " Kentucky, 55 " Louisiana, 56 " Maine, 57 " Maryland, 58 " Massachusetts, 59 " Michigan, 60 " Minnesota, 61 " Mississippi, 62 " Missouri, 63 " Montana, 64 " Nebraska, 65 " Nevada, 66 " New Hampshire, 67 " New Jersey, 68 " New Mexico, 68 " New York, 70 " North Carolina, 71 " North Dakota, 71 " Ohio, 71 " Oklahoma, 73 " Oregon, 74 " Pennsylvania, 75 " Rhode Island, 75 " South Carolina, 76 " South Dakota, 76 " Tennessee, 78 " Texas, 79 " Utah, 80 " Vermont, 82 " Virginia, 83 " West Virginia, 85 " Washington, 85 " Wisconsin, 86 " Wyoming, 88 " British Columbia, 89 " Manitoba, 89 " Nova Scotia, 90 " New Brunswick, 91 " Quebec, 91 " Ontario, 91 Judgments, foreign, Oklahoma, 33 West Virginia, 33 Limitations, All States, 33 Padding accounts, 15 Proper time to collect, 16 Notes, 18 Sight Draft, 29 Successful Physician, the, 7 Loans, 12 _The Physician's Improved Account System_ The card ledger is the up-to-date book-keeping system and is being used for all kinds of accounts. It is the simplest and best method a doctor can use. With it there are no dead accounts to handle (when an account is paid the card is transferred to the closed accounts); no indexing to do, the cards being filed in alphabetical order; there is a great economy of time, the statement of an account is always ready when a client asks for it; because of this, collections are made prompter and easier. [Illustration]