rich ones. Mr. Smith will do his best to pay you, while Old Bill Smith will not exert himself very much to balance your ledger. Then above all treat the woman in the flowered Mother-Hubbard as if she were the Queen of Sheba, and the off-color lady from the red-light district as you would the President of the Purity Society. The child that is ragged and dirty should receive the same cordial attention as the one in silks. When the time comes that you cannot treat all your patrons as you would like for them to treat you if your positions were reversed, it is time for you to "Fold up your tent like the Arab and silently steal away," your usefulness is at an end. The day when you can make money in that location has passed.

Be kind to little children. Women and children furnish the greater part of our patrons. Men do not count for much in the practice of medicine,—unless you are a G-U specialist. I have always found that where grandma and the children liked me, that I had no trouble in getting practice or in collecting my money.

Do not pad your accounts. Charge what you consider your services worth, and then stick to it. Deal a square hand to all. The golden rule is just as bright and as true today as it was thousands of years ago, and it is not recorded that any man was ever hung that lived up to it. After you have done your full duty demand that your patrons do their duty by you. Keep after the money that is justly due you. Get money; but get it honestly. You will be criticised by some, and cussed by others, but in the words of Carrie Nation, "Why care for the criticism of men who change and die?"

And finally remember, that in this world there is nothing that will pay dividends equal to smiles—unless it is gall, and do not forget the injunction of the prophet, "Physician, 'heel' thyself," lest in old age the world will say, "Well done, good and faithful servant; enter thou—into the poor house."

CHAPTER III

PROPER TIME TO COLLECT.

"To every thing there is a season, and a time to every purpose under the sun."—Eccle. 3: 1.

The time to collect depends to a considerable extent upon the location and the class of patronage. In cities, as a rule, collections should be made weekly, as many patrons move frequently, and you lose track of them. It is proper and wise to present your bill as early after the service is rendered as possible. Bills should be presented to working men at the time of their regular payday. In country practice I have found it best to send statements monthly and to require settlement quarterly by cash or note. I have adopted this rule in a cotton country where it was the rule to only pay the doctor once a year, if at all. Farmers and planters can borrow money to pay the doctor as well as they can to pay farm hands and cotton-choppers, or at least can give notes bearing interest.

When a man consults you and commences to run down some other doctor, require him to pay cash. He's in bad with the other fellow. Dead-beats should never be temporized with. Don't do a man's practice in the hope that he will pay you, when you know that he has beat the other fellow.

While every case is to a certain extent a rule unto itself, yet, there are a few essentials that are necessary to make a success in collecting. The two principle rules are, to keep everlastingly after them, and never to lose their friendship. So long as you are on good terms there is hope.

Keep your accounts collected closely. The man who carries more than one-third of his business on his books is a business failure. Old accounts breed knockers. Go thou to the lawyer and consider his ways—then cinch the money.

Never employ a collector on commission. Your office girl will prove the best collector if you have not time to attend to it yourself. In fact, for general collecting, she will prove the best collector you can get. Give her an honorium in addition to her salary if she makes good. At many places the collector will be informed that the party she is seeking is not at home, or is not in the office. Instruct her to stay until they return, even if she finds it necessary to take her sewing along, and spend the day. Frequently the party desired is just hiding in another room, waiting until the collector leaves. Rather than stand the siege of a determined collector they will sometimes pay the bill. The collector should carry a note-book and jot down just what the debtor has to say. This should be done in the presence of the debtor. Collectors should always try to get something on account, even if only 25 or 50 cents. It keeps the account alive, and helps defray expenses.

Take notes if you find it impossible to get the cash. Have them well secured if possible. Where you cannot get security get at least two names on the note. Two dead-beats are better on a note than one on the books, but, better still, get the "order note" shown on another page of this book. If you take unsecured notes have them to mature in not to exceed thirty days. Don't overlook the fact that a married woman's note is valueless in many states.

Frequently a debtor will promise to pay at a certain day, and then usually fails to show up. When he makes the promise, make a note of the time in your note-book. If he fails to keep the appointment, write him a nice letter, something along this line:

Dear Sir:—

I am sorry that I was not in the office on the 15th. when you called to settle your account. When we were talking about the matter the other day I neglected to tell you that if I was not in the office when you called you could pay the office girl, and that she would give you a receipt for the amount.

I hope that you are well and prosperous, and that little Mary has fully regained her strength.

If I am not in when you come up again, just pay the amount to the girl and it will be all right.

Thanking you for your attention to this matter, and wishing you success, I remain,

Yours very truly,

This will generally bring him in with many excuses and some money.

CHAPTER IV

BOOKKEEPING AND STATEMENTS.

A simple system of keeping accounts is necessary. There are many systems on the market, ranging all the way from the simple blank ledger to the elaborate desk systems. I prefer the card system or the single book. As only records of original entry are accepted in courts as evidence of account, a complicated system would hardly be suited to the average physician. The entry must be so clear and simple that any ordinary person can readily understand the account, hence, any system that depends upon ciphers or marks is valueless. A physician that is a good bookkeeper can no doubt handle the complicated systems successfully, but as I was not trained as a bookkeeper, the simplest, clear, legal system meets my needs.

Always enter each day's work on the day it is done. Don't wait until tomorrow, or next Sunday to make up your books. By cultivating the habit you can get as much pleasure out of entering charges in your books as you could from some calls. I have seen the time when I got more real joy out of receipting one bill than I would in going seven miles in the country on a stormy night to see a dead-beat. Life is but a joke, but it isn't wise to let the dead-beat have the joke on you all the time.

Don't scatter your accounts on the book. Keep them close together and they will be