Other proper _salutations_ are: My dear Sir: My dear Madam: Ladies: Other proper _Complimentary Closings_ are: Yours truly, Yours respectfully, Stick close to the forms of the model above. A very slight departure will make you appear crude. For instance, to say D. C. Johnson, Boston, Mass. Messrs.— would be entirely wrong. As to the _Body_ of the letter, however, write it your own way so long as you use words, phrases, clauses, sentences, and paragraphs, of a kind we have striven to attain throughout this work. Do not make your letter telegraphic; complete your sentences. The instructions given for the attainment of the proper forms in ordinary business communications are in no sense as rigid as those given for the military communication. Many officers now use the military forms for their correspondence with business firms, and, indeed, many of these firms have themselves adopted the military form. The third type of official letter is that of the official telegram. It does not differ in principle from the ordinary telegram, and therefore does not require separate practice. Those who have conquered the field message should have no trouble in its composition. It is written on an official telegraph blank which may be obtained from the Quartermaster. The blank is for the purpose of having the message go at Government expense. Army Regulations state that “telegrams will be followed by official copies sent by the first mail in cases of financial transactions of more than trifling importance, and in cases in which chiefs of bureaus of the War Department may deem it necessary themselves to send, or to require officers serving under their immediate control to send them, such copies.” It is a good thing in any case to mail a copy of a telegram. The other kinds of official correspondence which need no letters to accompany them are _Rolls_, _Returns_, _Estimates_, _Requisitions_, and _Routine Reports_. A study of these forms of communication belongs properly to the subject of administration. They are, therefore, simply mentioned here. The principal Rolls with which the novice in the military service is confronted are the _Muster_ and _Pay Rolls_. The former is rendered every two months and the latter every month.[23] Full instructions as to what is required in each set of rolls are found on the last page of each form. On application to the Adjutant General of the Army, a list of _model remarks_ for the rolls will be furnished. The principal _Returns_ with which the novice should become familiar are the _Ration_, _Clothing_, _Ordnance_, _Company_ (monthly), and _Field_ Returns. _Estimates_ and _Requisitions_ are used most frequently by the Supply Departments. But organizations must prepare _Estimates_ of what they will need, and must prepare _Requisitions_ for the desired articles when needed. The _Clothing Estimate_ and _Clothing Requisition_ are two common and important forms.