FTEN in the prosecution of business it becomes necessary to ask a favor of some friend who may happen to be, at the time, more advantageously situ- ated than ourselves, such for instance as making small purchases for us, or loaning money to meet an emer- gency.  Such a letter is not

easy to write.  It should be worded as simply and plainly as possible. Do not urge your claims too strongly, lest your request has the appearance of begging; although you should not fail to let your correspondent see that you will fully appreciate the favor of a compliance. In such cases, be careful that you do not incommode, or subject him to expense on your account. A letter conferring a favor should carefully avoid any expressions that may

tend to wound the feelings. It is possible to grant a favor in such a manner as to offend, rather than to delight; to create disgust, rather than gratify. The language of such a letter should be simple, and void of ostentation. Equal care should be exercised in a letter offering a favor, lest it imply that there is an obligation conferred.

Letters declining favors require tact and kindness, that they may lessen as much as may be, the disappointment of the recipient. If possible always state the reasons for refusing, and express your sincere regret that you are unable to comply.

A letter acknowledging a favor conferred should be simple and strong. It should appear to be dictated by the heart. The principal subject of course must be the writer's gratitude. The extent of the obligation should neither be magnified nor treated as less than it really is. To hint that the favor conferred shall be returned, or to express a wish that an occasion may offer for the party benetited to oblige his benefactor, is exceedingly indelicate, and conveys an idea that the writer feels the favor to be nothing more than a loan which is to be repaid the first opportunity; although such may be your feeling, it would be improper that it should be expressed.

Requesting the Loan of a Book.

BROOKLYN, Feb. 16, 1881.

Dear Mattie:—When last at your house, you showed me a book entitled, “We and Our Neighbors,” which I remember as a work of so much interest that I feel much inclined to peruse it, and should esteem it a great favor if you would lend it to me. I will take great care of it, and return it in a few days, as I have, at present, abundant leisure for reading.

Yours lovingly,

FLORENCE.

MISS MATTIE JOHNSON.

A Favorable Answer.

BROOKLYN, Feb. 16, 1881.

Dear Flo:—You are quite welcome to the volume you express a wish to read;  but I must ask you to let me have it by

the 10^th of next month, as I shall then have occasion for it for some literary purposes.

Yours affectionately,

MATTIE.

MISS FLORENCE CATTELL.

An Unfavorable Answer.

BROOKLYN, Feb. 16, 1881.

Dear Flo:—I have unfortunately lent the book you ask for, but should it be returned within a reasonable time, I will forward it to you. Regretting to be at present obliged to disappoint you,

Yours affectionately,

MATTIE.

MISS FLORENCE CATTELL.

Soliciting a Loan from an Intimate Friend.

BOSTON, May 1, 1881.

My Dear Sir:—A disappointment in the receipt of some money due, has exposed me to a temporary embarrassment. The sum which would extricate me from this painful difficulty is not large, as $200 would be amply sufficient to release me from my present pressure. Can you grant me the accommodation of the above sum, without in any way entrenching on your own convenience? If you can, I believe I may rely on your readiness to do so; and you may in turn depend upon it being reimbursed with the strictest punctuality by the 15^th inst. A speedy reply to this request will extremely oblige,

Yours most sincerely,

HARRY HOOD.

TO WILLIAM A. TAPLEY, ESQ.

A Favorable Answer.

BOSTON, May 2, 1881.

My Dear Sir:—I have just received your letter, soliciting the loan of $200, and it gives me much pleasure that I have it in my power to be able to accommodate so old and valued a friend. I therefore lose no time in forwarding you a check upon the Franklin National Bank for the above sum, in reimbursing which I beg you will suit your own convenience, and thereby oblige

Your old and sincere friend,

WILLIAM A. TAPLEY.

TO HARRY HOOD, ESQ.

Declining on the Score of Inability.

BOSTON, May 2, 1881.

My Dear Sir:—If there is any one in the world I should be willing to oblige in any way it is yourself; but, unhappily, I am at this moment so driven for funds that last week I was compelled to borrow one hundred dollars to make up my workmen's wages on Saturday night. Under this state at things I know you will take the will for the deed, and, sincerely hoping you may meet with help elsewhere,

Believe me,

Yours very truly,

W. A. TAPLEY.

TO MR. HARRY HOOD, ESQ.