I can't find any way to enable read receipts for messages on Mountain Lion.
Read receipts are the iOS term for acknowledgements that show wether or not a message has been read yet or not.
Does Messages for Mountain Lion support read receipts at all?
MacOS – How to enable read receipts for messages in iMessage on Mountain Lion
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Best Answer
From the Messages app section of the Apple Mountain Lion "what's new" page:
According to this OS X Daily post, you can send read receipts in the Message app by following these steps:
Screenshot from this post:
I can confirm the presence of the checkbox on my own Mac.