A cheque payable to bearer can be made payable to order by drawing the pen through “Bearer,” and writing “Order” above it. A cheque payable to order can also be made payable to bearer by scratching out “Order” and putting “Bearer” above it; but in this case you must put your initials to the alteration. To give extra security to a cheque, draw two parallel lines across the face of it with the words “—— & Co.” inserted between them. This makes it what is called a “crossed cheque,” which will only be paid through some banker to a known customer. Instead of “—— & Co.” you may write the name of the banker of the person to whom the cheque is payable. When this is done, the cheque is only payable through him. If in crossing the cheque you add the words “Not negociable,” that is another safeguard. These words “warn all whom it may concern that they accept the cheque subject to the liability of being compelled to refund its value should it prove to have come improperly into the possession of any person from whom their own title is derived.” This makes a cheque as secure against the wiles of the dishonest as anything in this world can be. The filling up of a cheque should be done very carefully, and the style of signature should be always the same. The figures in the body of a cheque must be in words, and should be written close together, so that there is no room left for the fraudulent to improve on the amount. Cases have frequently occurred of “ty” being added to six, seven, and nine, to make them read sixty, seventy, and ninety, and a “y” being given as a tail to eight, to multiply eight by ten, is quite a common trick. As a protection, the words “Under ten pounds” are sometimes written upon a cheque that lends itself to this sort of roguery. Suppose a cheque is given by a person who has not money enough in the bank to meet it, the banker will most likely return it, with the words written on it, “No effects,” or “Refer to Drawer.” The cheque is then said to be _dishonoured_. Cheques should always be _cashed_—that is to say, payment of them should be got—as soon as possible after they have come to hand. It is never safe to delay, for the most unlikely things happen; the bank may fail, or the drawer may become bankrupt, or his account may become locked up through his death. A memorandum should be preserved of every cheque you give away. This is provided for by the cheque-books furnished by the banks having a margin which is left when the cheque is torn out. This margin, separated from the cheque by a perforated line, is known as the _counterfoil_. The counterfoil bears the same number as the cheque to which it is attached. Here is an example of one filled up: No. 213,551 _17th November, 1886._ DR. SIMON BURRE. _Medical Attendance._ £7.7.0