This section is from the book "Haven's Complete Manual Of Practical Phonography", by Curtis Haven.
There are three letters which students who have had but little experience in spelling by sound will look in vain for among the letters of our Visible Alphabet, viz.: the Roman letters C, Q and X. The Roman C is not contained therein, because, in spelling by sound, phonographers do not need the help of that letter, the soft sound of C, as heard in the word city, being represented in phonography by the phonographic S, that word being spelled site, as in sign 29 in Exercise; while the hard sound of C, as heard in case, is represented by K, and that word spelled k-a-s, as in sign 24 in Exercise.
The soft and hard sounds of the Roman letter G are similarly dealt with in phonography, J being used to spell such words as gypsy and sage (thus jip-se,gypsey; s- a-j, sage) as in signs 27 and 31 in Exercise; the hard sound of the Roman letter G, as heard in the word game, being indicated phonographically by the letter Gay of our Visible Alphabet, as seen in sign 28 in Exercise.
The letters Q and X are not incorporated in our Visible Alphabet, because those letters are not needed in spelling by sound, and are never so used, they being themselves composed of more than one simple sound and therefore made by the union of other letters and really spelled thus: K-u, Q; short-e, K and circle-S, X; as in sentence 45 in Exercise, in which sentence is also shown how to represent the letter C as the initial of a person's name (by spelling it thus: s-e, C) which is the plan upon which all initials are represented in shorthand writing, as is fully explained in the last lesson of this course.
 
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