This section is from the book "Haven's Complete Manual Of Practical Phonography", by Curtis Haven.
The small circle S, when occurring in such junctures as task (sign 83 in Exercise) is frequently misunderstood, until its formation is properly explained, to be an Ns circle. While its shape is exactly that of the Ns circle, yet its right to be written in the same manner, is very conclusive. This can be best illustrated by clo ely observing the combinations of the consonant sounds of t-k, t-s-k, t-n-s-k, as they are shown in the words talk, task and transaction in signs 82, 83 and 84 of Exercise. The letter T of sign 82, it will be observed, is written directly on and touching the dotted line. To add Ns to that letter one must necessarily first turn the end of the T, which rests on the line, into an N hook and then bring it round into a circle, after which, if we want to add K, the K will appear somewhat above the line on which the T rests, as in sign 84. When, however, only S-K is to be added to T, the S is written under the dotted line, at the lower end of the T, thus bringing the final letter K on the line (sign 83) as perfectly as T-K is written without the S in sign 82. This arrangement clearly isolates the circle S (sign 83) from any collusion with the letters T or K, excepting as a joined letter, and clearly indicates that it is not written on the left-hand side of T, as might be supposed, but rather on the under side, which as perfectly declares its individuality as though it were written upon the right-hand side, an arrangement which, in this sort of a combination, would be quite awkward; and, as this similarity between the S and Ns circles will never, under any circumstances, cause them to be mistaken, the one for the other, is a needless one. Convenience in writing is as necessary to rapid writing as brevity is, and clearly formed angles are as necessary to speed. The manner in which the circle S in sign 83 is added, is the most convenient way it can be added, prevents the K from degenerating into the shape of an N, as it would if the circle were written on the right hand side of T, and therefore preserves the shape of all the letters in the combination, and the circle S in such outlines never clashes with the Ns circle. Always place the circle on the proper side, when possible, but sometimes, as in instances above noted and in signs 5 and 85 to 88, the S circle has to be joined in the most convenient way for the reasons first given.
The juncture of the word has, in signs 77 and 78 of Exercise, in which case it is apparently turned upon the left side of the word it , is also in accordance with the placing of the circle S in the word task.
 
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