This is: Business Speller 4th edition by P. B. S. Peters. South-Western Publishing Company - Cincinnati, San Francisco, Chicago and New York: 1934.
This hard cover book is in good condition, showing some wear, etc... The page edges are smoothly cut and are yellowed, previous several owner's names on the front inside page, a few marks and writings on the inside pages (does not affect text), the spine is intact. NO PAPER JACKET. This book has 160 pages!