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TAXES Generally speaking, tax bills are paid with reluctance. This is no doubt due to the fact that with every other form of payment one has...

TELEGRAMS--THE TELEPHONE To send a telegram, you or your messenger must take what you have written to the nearest telegraph office. You may ...

BUYING DRAFTS If I wanted to pay a bill for $150 to Albert Holt, living at Wallace, Kansas, and did not wish to trouble him with a check, ho...

TO MAKE A DRAFT But let us suppose that the draft is all right and that a merchant, let us call him Henry Thomas, and suppose him a resident...

A DRAFT A draft is a written order from the first party to the second party to pay to the third party a certain sum of money at a certain ti...

HOW SAVINGS BANKS EARN How can a bank that does not discount notes or deal in loans and commercial paper earn money? How can it pay interest...

SAVINGS BANKS While of National importance, savings banks are chartered by the respective states in which they exist, and as such are distin...

BANKS No instrument of trade has done so much or is more essential to the safe and progressive business of the world today than the bank. Ev...

WHO SHOULD KEEP ACCOUNTS To have any value, business accounts, whether of a great or a small concern, must be accurately kept. Every man and...

BILLS, RECEIPTS AND ACCOUNTS Try to understand clearly the meaning of all the business terms you have to use. The terms "bill" and...

BUSINESS LETTERS The purpose of this book being "strictly business," no attempt will be made to instruct the reader in anything no...

LETTER WRITING What has been said about deeds and mortgages applies not only to the farmer, but also to every owner of a building lot. The s...

ADMINISTRATORS AND THEIR DUTIES If a man, owning property, dies without making a will, the judge of the proper court will appoint an adminis...

HOW TO MAKE A WILL The will not only shows the purpose of the testator, but it serves as a bar to litigation among the natural heirs. Any ma...

LIMITATIONS OF WILLS A man has a right to dispose of his property by will or gift as he chooses, but if he is married the law compels him to...

TWO KINDS OF WILL A will may be written or unwritten. Unwritten wills are known as "nun-cupative." Nun-cupative wills are employed...

WILLS Whether farmer, manufacturer, merchant or professional man, and whether in youth, mid-age or declining years, every owner of personal ...

MORTGAGES Mortgages are of two kinds, real and chattel. The first is a lien on real estate, the second on personal property. A mortgage may ...

OTHER FORMS OF DEEDS--MORTGAGES There is one condition under which the grantor does not turn over or deliver the deed to the grantee after i...