"Good morning, Miss Kettle.... Take a letter, please ... to the Nipco Drop Forge and Tool Company, Schenectady ... S-c-h-e-c--er--well, Schenectady; you know how to spell that, I guess, Miss Kettle, ha! ha!... Nipco Drop Forge and Tool Company, Schenectady, New York.... Gentlemen--er (business of touching finger tips and looking at the ceiling meditatively)--Your favor of the 17th inst. at hand, and in reply would state that--er (I should have thought this letter out before beginning to dictate and decided just what it _is_ that we desire to state in reply)--and in reply would state that--er ... our Mr. Mellish reports that--er ... where is that letter from Mr. Mellish, Miss Kettle?... The one about the castings.... Oh, never mind, I guess I can remember what he said.... Let's see, where were we?... Oh, yes, that our Mr. Mellish reports that he shaw the sipment--I mean _saw_ the _shipment_--what's the matter with me? (this girl must think that I'm a perfect fool) ... that he shaw the sipment in question on the platform of the station at Miller's Falls, and that it--er ... ah ... ooom ... (I'll have this girl asleep in her chair in a minute. I'll bet that she goes and tells the other girls that she has just taken a letter from a man with the mind of an eight-year-old boy).... We could, therefore, comma,... what's the matter?... Oh, I didn't finish that other sentence, I guess.... Let's see, how did it go?... Oh, yes ... and that I, or rather _it_, was in good shape ... er, cross that out, please (this girl is simply wasting her time here. I could spell this out with alphabet blocks quicker and let her copy it) ... and that it was in excellent shape at that shape--er ... or rather, at that _time_ ... er ... period. New paragraph. "We are, comma, therefore, comma, unable to ... hello, Mr. Watterly, be right with you in half a second.... I'll finish this later, Miss Kettle ... thank you." When the mail is disposed of we have what is known as Memorandum Hour. During this period every one sends memoranda to every one else. If you happen to have nothing in particular about which to dictate a memorandum, you dictate a memorandum to some one, saying that you have nothing to suggest or report. This gives a stimulating exchange of ideas, and also helps to use up the blue memorandum blanks which have been printed at some expense for just that purpose. As an example of how this system works, I will give a typical instance of its procedure. My partner, let us say, comes in and sits down at the desk opposite me. I observe that his scarfpin is working its way out from his tie. I call a stenographer and say: "Take a memo to Mr. MacFurdle, please. _In re_ Loosened Scarfpin. You are losing your scarfpin." As soon as she has typed this it is given to Mr. MacFurdle's secretary, and a carbon copy is put in the files. Mr. MacFurdle, on receiving my memo, adjusts his scarfpin and calls his secretary.