in long hand, “Please remit”—“Above Balance now due” —Please send check,” and “Fourth Statement”—“Ac- count past due”—‘Kindly remit,” or similar phrases, each a trifle more urgent. The first statement is sent the first of the month following date of purchase, and each statement thereafter at intervals, depending on the date of the bill. If the purchase was made the fore part of the month, the second statement would be mailed on the due date, and the third and fourth statements at inter- vals of seven or eight days thereafter. If the purchase was made towards the end of the month, the second state- ment would be mailed to reach the debtor one or two days before the account is thirty days old, and the other state- ments the same as in the first case. When several statements are mailed in this manner, the first letter that is written to the debtor would, of course, be more urgent than if only one statement had been sent, as the several statements are, in effect, letters.
“Variety is the spice of life” was never more true than in collection procedure. Any collection system should not be used month in and month out, without any change. When several statements are sent in the early stages of an account instead of letters, the next time the account falls in arrears, the statements should be discarded, and a letter sent. Likewise, when letters are sent entirely, the letters should be frequently changed. Any particular series of letters may be used on all of the similar ac- counts for some months, and then another series should be used. This reduces the possibility of a debtor receiv- ing two letters identically alike. The numbering of the form letters, and later transferring the numbers of the
