INTRODUCTION
pay, and that they can be educated to become prompt pay. Some accounts, of course, are absolutely uncollectible; they cannot be collected and never will be collected by the most efficient collection man, due to lack of assets, the smallness of the account, trickery, knavery, cleverness, or all of these combined.
In this work, but three chapters proper are devoted to the subject of credit. Instead, the primary object of the book is to aid in effecting collection of mercantile accounts after credit has been extended, indicating with numerous letters, which may be used as given, or which may be re-written or enlarged upon, various practical methods of approach and succeeding steps to stimulate desirable accounts to prompt remittances, as well as various letters and angles from which to proceed to secure remittances from debtors attempting to evade payment. It is presumed that the correspondent will be sufficiently acquainted with his work to permit it, and therefore simple letters such as the sending of claims to attorneys, or the requesting of reports, etc., or a complete description and reproduction of the draft, and the like, have been omitted.
Over two hundred effective letters are submitted, arranged in logical sequence to enable the correspondent to quickly locate different letters for the different stages of an account, and so that numerous series consisting of four, five, or six letters may be had. Some of the stronger second reminders may be used as third letters, some of the third letters as fourth letters, and so on, permitting an endless variety of correspondence. It will be found that after the sixth letter returns are small, and one should then revert to the house agency letters. Drafts may be used at
