FACTORY ACCOUNTS 
 
 GARCKE &■ FELLS 
 

 
 
 1 / 
 LIBRARY 
 
 OF THE 
 
 UNIVERSITY OF CALIFORNIA. 
 Clasi 
 
 
V 
 
FACTORY ACCOUNTS 
 
FACTORY ACCOUNTS 
 
 THEIR PRINCIPLES AND PRACTICE 
 
 8 |$anttbooft for Accountants anfc jftflnnuiactuvcts 
 
 WITH APPENDICES ON 
 
 THE NOMENCLATURE OF MACHINE DETAILS ; THE INCOME 
 
 TAX ACTS ; THE RATING OF FACTORIES ; FIRE AND 
 
 BOILER INSURANCE; THE FACTORY AND 
 
 WORKSHOP ACTS, ETC. 
 
 INCLUDING ALSO 
 
 A GLOSSARY OF TERMS AND A LARGE NUMBER OF 
 
 SPECIMEN RULINGS 
 
 BY 
 
 EMILE GARCKE and J. M. FELLS 
 
 " The counting-house of an accomplished merchant is a school of method 
 wherein the great science may be learned of ranging particulars under 
 generals, of bringing the different parts of a transaction together, and of 
 showing at one view a long series of dealing and exchange." 
 
 Dr. Johnson, in Preface to Rolfs "Dictionary of Commerce." 
 
 jfnurtf) <£frttuw, Bcfoteetr antr <£nlarije& 
 
 UNIVERSITY 
 
 OF 
 
 califq£ 
 
 ■^ 
 
 €^10^ 
 
 tunen 
 
 LONDON 
 
 CROSBY LOCKWOOD AND SON 
 
 7, STATIONERS' HALL COURT, LUDGATE HILL 
 
 1893 
 [A II rights rese?Ted~\ 
 
5 <s>SG> 
 
 |^ 3 
 
 LONDON : 
 
 PRINTED BY J. S. V1RTUK AND CO., LIMITED, 
 
 CITY ROAD. 
 
 GENERW 
 
PREFACE TO THE SECOND EDITION. 
 
 This work is, we believe, the first attempt to place 
 before English readers a systematised statement of the 
 principles regulating Factory Accounts ; and of the 
 methods by which those principles can be put into prac- 
 tice and made to serve important purposes in the 
 economy of manufacture. 
 
 It is not necessary to convince men of business of the 
 advantages and importance of correct mercantile book- 
 keeping ; but as regards their factories and warehouses 
 they are for the most part content to accept accounts 
 which are not capable of scientific verification. Such 
 accounts can only be regarded as memoranda of trans- 
 actions. 
 
 Our aim has been to show not only that as great a 
 degree of accuracy can be attained in factory book- 
 keeping as in commercial accounts, but that the books 
 of a manufacturing business can scarcely be said to be 
 complete and reliable unless they are supplemented by, 
 and to a large extent based upon, the accounts special 
 to a factory. 
 
 The principles of Factory Accounts do not differ in 
 the main from those general rules on which all sound 
 book-keeping is based, and we have but applied funda- 
 mental axioms to the practice of an important and 
 extending* branch of industrial accounts ; and with the 
 view of rendering the book of special utility to Account- 
 ants we have not dealt with the principles and practice 
 of accounts in so far as they apply merely to elementary 
 and commercial book-keeping, as to do so would, in 
 
 102227 
 
VI PREFACE. 
 
 large measure, be a work of supererogation. Moreover, 
 we hope that the diagrams showing the relation between 
 Factory and Commercial books will, with the numerous 
 specimens the book contains, render the information we 
 have to present of service to those who, while concerned 
 in manufacture, and therefore interested in our subject, 
 have not occasion to inquire closely into the practice of 
 accounts. 
 
 The various Appendices dealing with the legal, finan- 
 cial, and other questions connected with factory admi- 
 nistration are submitted in the belief that they will be 
 regarded as indicative of matters calling for the careful 
 consideration of those engaged in industrial pursuits. 
 
 October, 1 887. 
 
 NOTE TO THE FOURTH EDITION. 
 
 In preparing this edition for the press we have thought 
 it well to refer to some matters of factory routine and 
 registration which have not been dealt with in for- 
 mer editions. The Appendices have also been brought 
 as closely as possible up to date, Appendix E now con- 
 taining a summary of the provisions of the Factory Acts 
 of 1889 and 1 89 1, as well as the earlier Acts. 
 
 We take the opportunity of again remarking (as on 
 the occasion of the Third edition) how gratified we 
 have been to observe the increased amount of attention 
 which has been given, by Accountants and others in- 
 terested in the routine of manufacturing establishments, 
 to the subject treated of in this work, since the First 
 edition was published in 1887. 
 
 Bedford Park, London, \V. 
 August, 1893. 
 
CONTENTS. 
 
 CHAPTER I. 
 
 INTRODUCTORY. 
 
 The Development of the Modern Factory System. — The 
 Advantage of Combination and Specialization of Labour. 
 — Legislation. — The History of the Factory System. — 
 Extension of Routine and Registration. — The Need 
 for Factory Books of Account. — Fundamental Principles 
 of Book-keeping Applicable, but Special Methods Re- 
 quired. — Requirements of a Manufacturing Business. 
 — The Need of Analysis of Expenditure — of ascertain- 
 ing Profit or Loss on Individual Transactions — on 
 Branches of Business. — Stock ascertainable without 
 Survey. — Its Comparison with Cash. — Cost in Relation 
 to Indirect Charges and Depreciation. — The Utility of 
 Systematised Factory Books — and Accurate Accounts 
 — their Moral Effect on Employes. — Inadequacy of 
 ordinary Commercial Books — Assimilation of Factory 
 Books with them. — Consistency of Specialization with 
 Concentration in Accounts. — Merging of Departmental 
 Books in General Ledger. — The Utility of Adequate 
 Office Organization — its Economy. — The Specialization 
 of Labour. — The Scope of this Work — its Relation 
 to Treatises on General Book-keeping. — Specimen 
 
Vlll CONTENTS. 
 
 Page 
 
 Rulings. — Exterior of Books. — Principles applicable to 
 Liquid, Mixing, and other Trades. — Diagrams showing 
 Assimilation of Accounts. — The Differentiation of 
 Records. — The Requisites of a Wages System. — The 
 Purchase and Consumption of Material. — The Produc- 
 tion of Commodities. — Definition of Prime Cost. — The 
 Sale of Commodities. — Distinction between Stores and 
 Stock. — Depreciation. — Surveys and Stock-taking. — A 
 Symbolic Nomenclature. — The Factory and Work- 
 shop Acts. — The Income Tax Acts. — The Rating of 
 Machinery. — The Law of Insurance . . . i — 13 
 
 CHAPTER II. 
 
 LABOUR. 
 
 Initial Step in the Organization of a Factory. — The Utility 
 of a proper Wages System — it Minimises Error — Pre- 
 vents Fraud. — " Dummy Men." — Piece-work. — Sick 
 and other Funds. — Factory Acts. — Receipts from Em- 
 ployes. — Systematic Allocation of Wages. — Registration 
 of Time. — Time Office. — Workmen's Checks. — Mess 
 Room. — Time Book. — Absentee Book. — Overtime 
 Book. — Analysis of Time. — Time Boards or Records. 
 — Time Allocation Book. — Verification of Time. — Out- 
 Works Time Records. — Check on Excessive Overtime 
 Work. — Returns and Analysis of Overtime — Solidarity 
 of Labour. — Premiums for Punctuality. — Fines for Un- 
 punctuality. — Piece-work. — Forms to be used — Settle- 
 ment of Balances — Non-continuous Working — Log 
 Book — an Analysis Book — its Advantages. — Advice 
 of Men Engaged, Dismissed, or Fined. — A Wages Rate 
 Book. — Records of Service of Employes. — Supple- 
 mental Wages Advice. — The Wages Book — its Com- 
 pilation and Analysis. — Stoppages and Deductions. — 
 The Truck Act. — Receipts for Wages. — Amounts not 
 
CONTENTS. IX 
 
 Page 
 
 Claimed. — Payments to Deputies. — The Method of 
 Payment. — The Allocation of Wages — Agreement with 
 Wages Book. — Allocations of Fines and other Deduc- 
 tions. — Adhesion to Factory Rules. — Character Book. 
 — Address Book. — Registers and Certificates under 
 Factory Acts. — Appropriations of Fines. — Rent as 
 Wages 14 — 4 2 
 
 Diagram I. — The Assimilation of Wages and Commercial 
 
 Books. 
 
 CHAPTER III. 
 
 STORES. 
 
 The Purchase of Material for Plant, Manufacturing, or 
 Retailing — Initiatory Stage. — Stores Requisition Book. 
 — The Advantage of Orders for Stores emanating from 
 one Centre. — Stores Requisition Form. — The Sanction 
 to Purchase. — Orders to Vendors — their Conditions. — 
 Registration of Invoices. — Stores Received Book. — 
 Invoice Register. — Stores Ledgers — Accounts in. — 
 Endorsement of Invoices — their Allocation. — Agree- 
 ment of Commercial and Factory Books as to Material 
 Purchased and Periodical Survey. — The Consumption 
 of Material — Initiatory Stage. — Instruction to Manu- 
 facture. — Estimates to precede Expenditure. — Limita- 
 tion of Issue of Material. — Stores Warrants. — Stores 
 Issued Book. — The Registration and Analysis of Stores 
 Warrants. — Material Returned to Vendors. — Stores 
 Rejected Book. — Credit Notes — their Registration. — 
 Surplus Material — Advantage of Returning it to Store. 
 — Stores Debit Note. — Shop Returns Book. — Transfers 
 between Store and Warehouse .... 43 — 58 
 
 Diagram II.— Assimilation of Stores and Commercial 
 
 Books. 
 
X CONTENTS. 
 
 Page 
 
 CHAPTER IV. 
 
 PRIME COST. 
 
 The Distinction between Stock and Stores — Utility of the 
 Distinction. — Uniformity in Registration of Cost. — 
 Authority to Manufacture. — Cost of Parts and Pro- 
 cesses. — The Advantage of Correct and Complete 
 Analysis of Cost. — " The Economy of Machinery and 
 Manufactures." — " The Economics of Industry." — The 
 Utility of a Symbolic Nomenclature. — Channels of Ex- 
 penditure. — Fixed Capital. — The Localization of Main- 
 tenance Expenses — the Wages of Supervision — of 
 Distribution — of Registration. — Factory General 
 Charges — their Registration. — Prime Cost Ledger — 
 how Compiled — its Agreement with the Commercial 
 Books. — Stock Debit Note. — Stock Received Book. — 
 Stock Ledger. — Goods in course of Manufacture. — 
 Actual and Estimated Costs. — The Methods of Appor- 
 tioning Factory General Charges. — The Utility of the 
 Prime Cost Ledger extended to Plant and other 
 Accounts. — Cost in Relation to Standing Charges. — 
 Depreciation and Profit. — System in which Wages and 
 Material constitute Prime Cost. — Method of Charging 
 Indirect Expenses in proportion to Wages Paid — and 
 to Wages and Materials. — Skilled and Unskilled 
 Labour. — Depreciation in Relation to Cost. — Interest 
 and Profit in Relation to Cost .... 59 — 74 
 
 Diagram III. — The Assimilation of Prime Cost and Com- 
 mercial Books. 
 
 CHAPTER V. 
 
 STOCK. 
 
 Realization or Distribution of Manufactured Commodities 
 — involves Four Classes of Transactions being brought 
 
CONTENTS. xi 
 
 Page 
 
 into Account by corresponding but independent Pro- 
 cesses of Book-keeping. — The Agreement of the Com- 
 mercial and Factory Books. — Transfer from Factory to 
 Warehouse. — Stock Debit Note. — The Stock Received 
 Book. — Transfer from Warehouse to Factory — the 
 Rejected Stock. — Transfer Notes — Transfer Books — 
 their Agreement. — Transfer Analysis Book. — The Sale 
 of Commodities. — Orders from Customers, how dealt 
 with. — Orders Received Book. — Advice to Warehouse- 
 man. — Stock Requisition. — Stock Issued Book. — 
 Warehouseman's Daily Return of Stock Issued. — 
 Sales Analysis Book. — Stock Returned by Customers 
 — its Registration — and Analysis. — Stock Returned 
 Debit Note. — Stock Returned by Customers Book. — 
 The Concentration of Books. — The Pricing of Loaned 
 Articles — its Relation to the Profit and Loss Account. 
 — The Agreement of the Commercial and Factory 
 Books exemplified. — Wholesale and Retail Trans- 
 actions — their Distinction— their Combination — their 
 Registration. — The Manufacture of Complete or Sub- 
 sidiary Parts — the Localization of their Cost . 75 — 92 
 
 Diagram IV. — The Assimilation of Stock and Commercial 
 
 Books. 
 
 CHAPTER VI. 
 
 FIXED CAPITAL. 
 
 Mill's Definition of Fixed Capital. — Depreciation of Build- 
 ings and Plant — varying Views. — Depreciation in Re- 
 lation to Maintenance.— Factors in Determination of 
 Depreciation Rate — Adherence to Depreciation Rate 
 for Period of Time. — The Rough-and-ready Method. 
 — Depreciation in Relation to Capital — to Current 
 Expenditure — to Railway and Water Companies — to 
 Reserve Funds — to Obsolescence — to the Life of the 
 
Xll CONTENTS. 
 
 Page 
 
 Object — to the Cost of Maintenance. — Varying 
 Methods in vogue. — The Ascertainment and Alloca- 
 tion of Cost of Deterioration — direct Metnod. — 
 Method of Periodical Valuation — its Advantages — its 
 Disadvantages — its Results when Fallacious — its Bear- 
 ing on Capital and Revenue Accounts. — Loss on 
 Capital and Loss on Revenue Accounts. — Mr. Buckley 
 and the Case of the Neuchatel Asphalte Company — a 
 Practical View of the matter. — The Revenue Account 
 in Relation to Market Value of Fixed Assets in a 
 going Concern. — The Establishment of Sinking and 
 Reserve Funds. — Losses on Capital Account. — The 
 Need of Insurance. — The Income Tax Acts in Rela- 
 tion to Fixed Capital. — The Life of an Object the best 
 Basis for Depreciation Rate — the Difficulties of this 
 Method — the Advantages. — Leases — an Amortization 
 Table — a Hypothetical Ledger Account. — Dilapida- 
 tions. — Classification of Assets. — Fixed and Loose 
 Plant — Patterns — Tools — the Appropriation of their 
 Cost. — The Numbering of Distinctive Objects. — The 
 Expenditure on Plant — its Registration. — Plant Led- 
 ger. — Plant Debit Note. — The Ratio between the Life 
 and Cost of a Machine. — Plant Journal. — The Appro- 
 priation of Residual Values. — Plant Debit Summary. 
 — The Cost of Fuel — its Apportionment. — The Appor- 
 tionment of Standing Charges in Relation to Profit 
 and Loss — to Cost of Production. — The Valuation of 
 Patents and Good-will ..... 93 — 114 
 
 CHAPTER VII. 
 
 SURVEYS. 
 
 The Utility of Stores and Stock Ledgers in Relation to 
 Stock-taking and the General Accounts. — The Balance 
 
CONTENTS. XI 11 
 
 Page 
 
 Sheet independent of a Stock-taking. — Factory Ac- 
 counts in Relation to Book-keeping by Single Entry. 
 — Surveys in Relation to Commercial Ledgers. — The 
 Utility of Verifying the Details of Inventories — the 
 Comparative Advantages of Partial and General Sur- 
 veys. — The Need of a Standard of Efficiency in Stock- 
 takings. — Summarising Survey Results. — The Agree- 
 ment of the Inventories with the Factory and Com- 
 mercial Ledgers. — Surveys in Relation to Stores, Stock, 
 and Plant. — Mechanical Divisions and Aids in Sur- 
 veys. — The Essentials of a Stores and Stock System. 
 — The Efficiency of Control over Commodities. — 
 Departmental Transfers. — Excessive Supplies in Stores 
 or Stock. — The Valuation of Commodities in Relation 
 to Cost of Production and Market Prices. — Survey 
 Prices in Relation to Establishment Expenses and 
 Standing Charges. — The Realization of Profit. — The 
 Valuation of Raw Material and Exceptional Com- 
 modities. — Valuation in Relation to Obsolescence. — 
 Valuation of Old Material. — Reduction in the Valua- 
 tion of Stocks ....... i 15 — 125 
 
 CHAPTER VIII. 
 
 - CONCLUSION. 
 
 Subsidiary Books. — Summary of Chapter. — The Registration 
 of Plant or Machinery acquired on the Purchase Hire 
 System. — The Accounts of Government, Railway, and 
 similar Factories and Workshops. — Registration of 
 Costs by Means of Cards and Symbols — its Disad- 
 vantages. — Cartage Accounts. — Horses and Vehicles. 
 — Freight Books. — The Railway and Canal Traffic Act, 
 1888 — Rates and Charges Confirmation Acts, 1891-2. 
 — Railway Sidings. — Wagon and Van Books. — Lighter 
 and Barge Books. — Craft Register. — Packing Cases — 
 
XIV CONTENTS. 
 
 Method of Registering Cost of Empties. — Coal Accounts. 
 — Gas and Water Meter Books. — Brigade and Fire Hose 
 Books. — Casualty Book. — Patterns Accounts. — Log 
 Book. — Accounts relating to Sick, Provident, Superan- 
 nuation, and similar Funds. — Books and Forms required 
 under Factory Acts. — Scope and Conditions of Factory 
 and Workshop Acts. — Economic Aspects of Overtime, 
 Piece-work, and Double Shifts in Relation to Fixed 
 Capital. — Views of Mr. Sedley Taylor. — Relative 
 Pecuniary Value of Task and Time Work.— Conflict of 
 Capital and Labour. — The Opinion of the late Pro- 
 fessor Fawcett on the Labour Question. — Views of 
 other Authorities on the possible Development of the 
 Factory System. — Opinion of Lord Brassey. — Joint 
 Stock Enterprise. — Opinion of the late Professor Jevons 
 on Industrial Partnerships. — Co-operative Production 
 in England. — Success of Industrial Associations on 
 the Continent. — Economic Basis of Industrial Partner- 
 ships. — Evidence afforded by Official Records. — Views 
 of Representative Working Men on Profit Sharing. — 
 Industrial Remuneration Conference. — Boards of Arbi- 
 tration. — Influence of Proper System of Accounts 126 — 149 
 
 APPENDICES. 
 
 A. — Nomenclature of Machine Details (Paper by Mr. 
 
 Oberlin Smith) ...... 150 — 157 
 
 B. — The Income-Tax Acts in their Bearing ox Profits 
 
 of Manufacture 158 — 164 
 
 C. — The Rating of Factories containing Machinery 
 
 !65— 173 
 
 D. — Notes on the Law of Fire and Boiler Insurance 
 
 174—185 
 
CONTENTS. 
 
 XV 
 
 Page 
 
 E. — Summary of the Factory and Workshop Acts 186 — 225 
 
 F. — Table for Determining Amortization of Leases, 
 
 &c. ........ 226 — 232 
 
 GLOSSARY OF TERMS. 
 
 2 33— 2 4o 
 
 INDEX 
 
 241 — 264 
 
 TABLE OF SPECIMEN RULINGS. 
 
 Time Book, No. 1 
 „ No. 2 
 
 No. 3 
 Overtime Book 
 Time Record Sheet 
 Time Allocation Book . 
 Out-Works Time Record Sheet 
 Overtime Return . 
 Overtime Comparison Book 
 Piece-work Return 
 Piece-work Analysis Book 
 Wages Advice 
 Wages Rate Book . 
 Wages Book . 
 Summary of Wages 
 Unclaimed Wages Book 
 Pay Wages Note . 
 Wages Remittance Form 
 Cash Sheet . 
 Money Tray . 
 Abstract of Wages 
 Stores Requisition 
 
 Specimen No. 
 
 1 
 
 Page 
 18 
 
 2 
 
 19 
 
 3 
 
 *9 
 
 4 
 
 19 
 
 5 
 6 
 
 20 
 
 22 
 
 7 
 8 
 
 23 
 25 
 
 9 
 
 2 5 
 
 10 
 
 27 
 
 11 
 
 29 
 
 12 
 
 30 
 
 13 
 
 32 
 
 14 
 
 34 
 
 *5 
 16 
 
 34 
 36 
 
 17 
 18 
 
 *9 
 
 37 
 37 
 38 
 
 20 
 
 39 
 
 21 
 
 40 
 
 22 
 
 45 
 
XVI CONTENTS. 
 
 
 
 Stores Requisition Book 
 
 Invoice Register Book .... 
 
 Stores Received Book .... 
 
 Specimen No. 
 2 3 
 
 24 
 
 • • 25 
 
 Page 
 46 
 48 
 48 
 
 Stores Ledger 
 
 Invoice Endorsement .... 
 
 26 
 
 27 
 
 49 
 
 5o 
 
 Instruction to Foreman of Works . 
 
 28 
 
 52 
 
 Stores Warrant ..... 
 
 29 
 
 53 
 
 Stores Issued Book .... 
 
 30 
 
 53 
 
 Stores Rejected Book .... 
 Stores Debit Note .... 
 
 31 
 
 32 
 
 55 
 56 
 
 Shop Returns Book .... 
 Prime Cost Ledger .... 
 Stock Debit Note .... 
 
 33 
 34 
 35 
 
 57 
 66 
 
 67 
 
 Stock Received Book .... 
 
 • 36 
 
 68 
 
 Stock Ledger 
 
 Transfer Note ..... 
 
 37 
 • 38 
 
 69 
 81 
 
 Transfer Book ..... 
 
 39 
 
 81 
 
 Orders Received Book .... 
 
 40 
 
 ^3 
 
 Stock Requisition and Advice to Warehouse 
 Stock Issued Book 
 
 man 41 
 42 
 
 83 
 84 
 
 Stock Requisition ..... 
 Stock Returned Debit Note . 
 
 43 
 44 
 
 86 
 86 
 
 Stock Returned by Customers Book 
 Amortization Table .... 
 
 45 
 . 46 
 
 87 
 108 
 
 Plant Ledger 
 
 Plant Debit Note 
 
 47 
 . 48 
 
 110 
 in 
 
 Plant Debit Summary .... 
 Stock Survey Sheet .... 
 Cartage Advice ..... 
 Railway Rate Book .... 
 Wagon and Van Statement Form . 
 
 49 
 5o 
 
 5 r 
 
 52 
 
 53 
 
 112 
 118 
 132 
 
 i34 
 i34 
 
 Wagon Journey Repairs Book 
 
 Time Sheet for Lighter, Barge, or Boat . 
 
 Craft Register 
 
 Fuel Summary Form .... 
 
 54 
 
 55 
 
 • 56 
 
 57 
 
 J 35 
 136 
 
 136 
 138 
 
OF THE 
 
 UNIVERSITY 
 
 OF 
 
 /FORNIX 
 
 " FACTORY ACCOUNTS: 
 
 THEIR PRINCIPLES AND PRACTICE. 
 
 CHAPTER I. 
 
 INTRODUCTORY. 
 
 With the rapid development of the modern Factory 
 System has arisen the need for regulations which would 
 _ _ not have had application at a time when 
 
 Th» modern rxr 
 
 ractory sys- production was carried on with little, if any, 
 industrial organization. The extent to which 
 by the aid of machinery the specialisation of labour is 
 now carried, generally involves the passing of an article 
 through as many hands or machines as there are pro- 
 cesses in its production, and renders a further extension 
 of routine and registration necessary. When artisans 
 performed in their own dwellings and with their own 
 hands, unassisted by steam or other motive power, all 
 the operations necessary to the production of a complete 
 article, the need for the regulation by statute of the 
 periods and conditions of employment was not very 
 obvious, whilst the most simple form of accountancy 
 sufficed to ascertain the cost of an article thus produced. 
 
 B 
 
2 INTRODUCTORY. 
 
 The establishment of large factories, however, where 
 numbers of persons of both sexes co-operate through 
 the division of labour in the production of articles of 
 consumption, has changed the industrial conditions of 
 society. 
 
 Under these altered conditions employers find it 
 economical to adopt methods of supervision and of 
 registration which, prima facie, make production more 
 costly. The advantages, however, of the combination 
 of labour — of each workman confining himself to one 
 process, and that always the one for which he is best 
 fitted — are so great that the expenses of the necessary 
 organization are insignificant in comparison. Experi- 
 ence has shown that wherever the magnitude of the 
 operations renders it practicable, every further exten- 
 sion of this principle of specialisation results, in spite of 
 the increased expense of administration, in an economic 
 advantage. 
 
 The legislation of recent years with regard to fac- 
 tories and workshops, regulating the employment of 
 children and women and their hours of labour, as well 
 as providing for their health, education, and safety, 
 affords but one of the many indications of the univer- 
 sality and complexity of the methods of organized 
 production which now obtain. Although this change 
 in our industrial arrangements has already been fraught 
 with many far-reaching consequences both material and 
 moral, it has been of comparatively recent growth. "In 
 the course of little more than a century the industrial 
 _, _ framework of the whole civilised world has 
 
 The Factory 
 
 system: its been radically reconstructed, and more 
 history. changes have occurred in consequence, even 
 more obvious and tangible changes — changes con- 
 
DEFINITION OF FACTORY ACCOUNTS. 3 
 
 spicuous upon the very face and features of the country 
 itself — than for certainly the whole of a previous thir- 
 teen hundred years/' But it is only quite recently that 
 any endeavour has been made to trace the continuity of v 
 "the various impulses, historical and economical, that 
 have been concerned in the evolution of this particular 
 method of production."* 
 
 Under these circumstances it is not perhaps surpris- 
 ing that systems of regulating the intricate affairs 
 pertaining to a factory have hitherto been determined 
 entirely by empirical methods. 
 
 Although the term Factory Accounts may be familiar, 
 and its meaning sufficiently evident to persons ac- 
 Misconcep- quainted with manufacturing business, or 
 tion as to experienced in any operations requiring 
 books. records to be kept of materials, plant, and 
 
 stock, yet it is not infrequently assumed, even by 
 accountants, that the ordinary commercial method of 
 book-keeping by double entry, supplemented by the 
 special subsidiary books which every trade demands, 
 General suffices for every kind of business. f The v 
 principles of fundamental principles applicable to accounts 
 and particu- necessarily hold good throughout all the 
 iar trades, branches of book-keeping ; but many busi- 
 nesses involve, in addition to the mercantile transac- 
 tions familiar to every one acquainted with the routine 
 of an office or counting-house, multifarious and often 
 extensive operations, of which the employment of labour 
 
 * " Introduction to a History of the Factory System," by R. Whately 
 Cooke Taylor. London : Bentley. 1886. 
 
 f Thus, The Accountant, in reviewing an earlier edition of this work, said : 
 "It is rather concerned with the wages and time books, stock books, and 
 matters of a similar nature, which as a rule do not come within the scope of an 
 accountant's duties." 
 
4 INTRODUCTORY. 
 
 and payment of wages, the purchase of raw materials 
 and their conversion into manufactured commodities, 
 are but some of the outward manifestations ; and for 
 \ their proper registration special methods of book- 
 Require- keeping have to be devised. In the case of 
 manuf^ctur- manu f a cturing firms, the operations referred 
 mg business, to call for careful analyses of expenditure, 
 and sometimes necessitate the storage of large quan- 
 tities of various kinds of raw material, and the ware- 
 housing of goods to a considerable extent, as well as 
 the manufacture, purchase, or erection, and gradual 
 wearing out, of valuable plant and tools. All this 
 implies accurate adjustments of accounts. When large 
 sums are paid in wages, it is essential, if the business J 
 is to be economically conducted, that the time during 
 which the workpeople are employed and the work 
 upon which they are engaged, should be accurately and 
 v- * sufficiently recorded. It is equally important that the/ 
 " material should be systematically charged to the work 
 profit or loss on which it is used. It is only by these 
 on individual means that employers can know the cost in 
 
 transac- r J 
 
 tions. wages and material of any article of their 
 
 manufacture, and be able to determine accurately and 
 scientifically, not merely approximately and by hap- 
 hazard, the actual profit they make or loss they sustain, 
 not only on the aggregate transactions during a given 
 period, but also upon each individual transaction. In a 
 business, the operations of which vary widely in charac- 
 ter, this special knowledge as to the pecuniary result of 
 a particular piece of work is of paramount importance, 
 for it is not only conceivable but very probable that the 
 \ presence or absence of this information may determine 
 the policy to be pursued in accepting or rejecting large 
 
IP- 
 
 REQUIREMENTS OF A MANUFACTURING BUSINESS. 5 
 Profitable contracts. There is always a danger, when 
 
 and un- J & 
 
 profitable only the general result of a business is 
 branches. known, of departments or processes which 
 are relatively unremunerative being unduly fostered, 
 and of those which yield more than the average profit 
 not being adequately attended to. Employers should 
 not, as is too frequently the case, be entirely dependent 
 upon the periodical profit and loss accounts for their 
 knowledge as to the financial result of their transac- 
 tions, but should at any time, and at any stage of 
 manufacture, be able to ascertain, pro tanto, rapidly and / 
 reliably, the actual, and not merely the estimated, cost 
 of production of any given article of their manufacture. 
 stock should They should also be able to determine, with- 
 
 w!thou7 able out t * ie delay consequent on a survey or 
 ■urvey. inventory, the quantity of stock and of raw 
 
 material on hand, or of any particular item or part 
 thereof. It would be discreditable to any cashier if his 
 principal could not ascertain by a glance at the books 
 the amount of cash in hand, but found it necessary to 
 have the money counted ; and there can be no reason 
 why the same punctilious book-keeping should not be 
 adopted in the case of goods. It is not too much to say 
 that for a manufacturing or trading concern to be well 
 organized, the storekeeper or warehouseman should be 
 able to state, by referring to his Stores or Stock Ledgers, 
 the actual quantities of any kind of material, or stock, 
 on hand with the same facility and precision as the 
 accountant can ascertain from the books the balance of 
 cash at the bankers, or the amount of securities in the 
 safe. 
 
 These are only a few of the questions which present 
 themselves in a cursory consideration of the nature of 
 
 </ 
 
6 INTRODUCTORY. 
 
 Prime < >st Factory Accounts. The subject of Prime 
 and depreci- Cost admits of very varied treatment. When 
 the indirect charges and depreciation are of 
 a more or less fixed character, it is probably sufficient 
 to know the cost of an article in wages and materials 
 only, but if the indirect expenses and wear and tear of\/ 
 plant form a more direct element in the cost of produc- 
 tion, it would be highly desirable to apportion such 
 items among the various operations or departments. 
 indirect The allocation of indirect charges thus pre- 
 cnarges. sents many interesting problems, whilst the 
 numerous methods of " writing off," and of determining 
 the proper incidence of items such as deterioration of 
 plant, tools, buildings, deserve the serious attention 
 of owners of property, and tax to no mean degree the 
 abilities of accountants, and their power of obtaining an 
 absolutely accurate statement of affairs. 
 
 For the above-mentioned purposes, among others, , 
 systematised factory books are essential. The advan-/ 
 tage of such books, clearly representing the actual state 
 of affairs, is particularly evident when a business is for 
 sale of busi- disposal; or is being converted from a private 
 ness, &c. nrm j n t a joint stock company ; or when 
 the whole or some part of the factory has been destroyed 
 by fire and it is necessary to prepare a claim on insur- 
 ance companies. Then it is that the figures in the com- 
 mercial books require to be substantiated in detail. 
 There is little doubt also that under a well-organized 
 Moral effect system of Factory Accounts, each employe 
 of proper ac- f ee i s t h at ^ e j s contributing- to the attainment 
 
 counts upon ° 
 
 employes, of accurate records of costs ; and that it is 
 necessary that his account of the time he spends, and 
 the material he uses, should be adequate and precise. 
 
ASSIMILATION OF ACCOUNTS. 7 
 
 This begets general confidence in the manner in which 
 the accounts are kept, and on occasion of strikes or 
 reduction of wages, or resort to the sliding scale, em- 
 ployes have less hesitation in accepting the results 
 shown by the books as correct and as based on fair 
 principles. 
 
 It will be seen, even from this superficial summary, 
 that it is not feasible to record accurately, and with 
 ordinary requisite detail, in the ordinary commercial 
 bookslnade- k°°ks, all the numerous entries necessary for . 
 quate. the proper registration of the operations of 
 
 a large manufacturing establishment. It is moreover 
 essential that factory books should have columns for j 
 the weight or measurement of materials and the number 
 of articles, in addition to cash columns for values ; and 
 this, which is an indispensable condition in factory ^/ 
 books, would not serve any useful or practical purpose 
 in commercial books, but would on the contrary mar 
 their utility. The insufficiency of the commercial books 
 alone to represent the transactions is conspicuously 
 evident in the case of undertakings of the magnitude of 
 railway, gas, and water companies. 
 
 Factory books must not, however, be considered, as 
 is generally the case, to be merely memoranda books, 
 which are not necessarily required to balance. They 
 Assimilation should so assimilate to the books of the 
 of au books, counting-house that the obvious advantage^, 
 of having a balance-sheet made up from the General 
 Ledger, embracing the balances of the ledgers and 
 books kept in the stores and warehouses, is not sacri- 
 ficed. No matter how far the subdivision of depart- 
 ments of an establishment be carried, or to whatever 
 extent the principle of localising the book-keeping be 
 
8 INTRODUCTORY. 
 
 applied, the concentration of the accounts — the merging 
 speciaiua- °f tne departmental books in the General 
 tionconsis- Ledger — should be kept constantly in view. 
 
 tent with ° . r J 
 
 concentra- There is not any special theoretical or prac- 
 tion " ticai difficulty in establishing a separate set of 
 
 books for each and any of the departments, if it be not at- 
 tempted to make the proper working of all dependent upon 
 the proper working of each, or if no regard be had to the 
 necessity of attaining the highest degree of efficiency and 
 despatch with the minimum expense. On the other hand 
 to devise upon sound principles, and to carry out effi- 
 ciently and economically, a system of accounts which 
 necessitates the whole of the departmental book-keeping 
 in a large establishment being subsidiary to one centre, 
 
 Econom * s a sc i ence as well as an art. That a system is 
 of clerical not economical which is inefficient is but a 
 truism, and although we appreciate the impor- 
 tance, and indeed the necessity, of minimising clerical 
 labour, we feel there is no occasion to lay particular 
 stress upon this consideration, as -the tendency is to 
 dispense with services which an adequate recognition 
 of the value of sound book-keeping would probably 
 show to be indispensable. Book-keepers and clerks 
 being, unlike factory workpeople, only indirectly en- 
 gaged in the production of wealth, are often regarded 
 in comparison with them as " unproductive " workers — 
 using the expression not invidiously, but in the sense 
 in which economists employ it. Too generally the 
 routine of the office is limited by the number of clerks 
 from time to time engaged, instead of the system of 
 accounts and routine best adapted for the business 
 being determined on, and a staff employed proportionate 
 to the work to be done. The wisdom of initiating by 
 
ORDINARY COMMERCIAL BOOK-KEEPING. 9 
 
 the dismissal of one or more clerks the retrenchment 
 which in times of depression may be called for, is not 
 always apparent. The maintenance of a perfect organi- 
 zation may enable economies to be practised, in com- 
 parison with which the whole cost of the office staff is 
 insignificant. It is well, therefore, to weigh carefully 
 the pro et con before relaxing vigilance over expenditure 
 and the salutary checks upon wastefulness and extrava- 
 gance in manufacture which a good system of accounts 
 Division of affords. One of the disadvantages of insuffi- 
 work. cient records being kept is that book-keepers 
 
 and clerks have often to spend much time in obtaining 
 from foremen and workmen, after the event, information 
 which should reach the counting-house in a regular and 
 systematic manner. This is contrary to the principle 
 that true economy is to be found in the specialization of 
 labour, and in clerks devoting themselves to clerical 
 and foremen and workmen to mechanical work. 
 
 The task we have set ourselves is to explain the nature 
 The scope of °f factory books and the method of keeping 
 this work, them, and to show the modus operandi whereby 
 the subdivision and localization of the accounts may be 
 made consistent with the system of book-keeping by 
 ordinary double-entry obtaining in the counting-house. 
 commercial ^y e ^ not p r0 p 0se to enter upon a detailed 
 
 books not r r j. 
 
 explained, explanation of the Ledger, Journal and Cash 
 Book, and of the subsidiary books which constitute the 
 system of commercial accounts. The numerous excel- 
 lent treatises extant on general book-keeping render 
 this needless, and we shall assume on the part of our 
 readers that acquaintance with the elements of the sub- 
 ject which is essential to a proper understanding of 
 factory and other accounts. For this reason chiefly we 
 
10 INTRODUCTORY. 
 
 do not think it necessary to follow the precedent of 
 writers on commercial book-keeping by tracing the 
 entries of an imaginary firm through a series of model 
 specimen books. We do not hesitate, however, to give 
 rulings. specimen rulings of the books and forms sug- 
 gested in these pages for adoption, and for facility of 
 reference these specimens are numbered consecutively, 
 Exterior of as indeed should be the case in actual prac- 
 
 d°s°iSiSsh- tice * In this connection it may be well to 
 ing features, premise that some regard should be had to 
 the exterior of the books, an advantage being derivable 
 from the books of each department or of each class being 
 distinguishable by their bindings ; similarly, papers of 
 - different colours should be used for the various 
 
 General ap- 
 plicability forms suggested. As in the majority of busi- 
 nesses the articles dealt in are reckoned in 
 weight we think it well to show the specimen rulings 
 with weight columns. The principles enunciated are, 
 however, equally applicable to the liquid and mixing 
 trades, such as those of brewers, distillers, manufac- 
 turing chemists and others, as well as to paper and 
 other industries in which there is a continuous produc- 
 tion of one kind of commodity. As it is not possible to 
 show the specimen rulings of books applicable to every 
 trade we show only those of one class. The relation of 
 
 Diagrams ^ G var i° us books to each other will be found 
 further elucidated by the diagrams at the 
 conclusions of Chapters II. to V., showing the manner in 
 which the books and forms assimilate to each other and 
 converge into the Commercial Ledger. 
 
 Whilst not presuming to suggest that the forms and 
 books of which specimen rulings are given apply uni- 
 versally and are incapable of modification either by 
 
OUTLINE OF CONTENTS. II 
 
 subdivision or concentration, it is believed that the 
 principles underlying them are of general application 
 and that the rulings will serve as useful examples. 
 
 In the next chapter we deal with the subject of Labour, 
 defining the requisites of a proper wages system ; and 
 explaining, in as much detail as is needful, the purpose 
 outline of °f * ne books and the nature of the routine 
 contents. which in our opinion should be adopted by 
 manufacturers. It will then be necessary to explain the 
 forms it is desirable to observe in connection with the 
 purchase and consumption of materials for the purpose 
 of manufacture, or the maintenance of plant and build- 
 ings. The question of Stores and the manner of dealing 
 with the invoices for goods purchased will next demand 
 our attention. In this connection we shall have occa- 
 sion to explain the uses of the Stores Ledger and its 
 relation to the subsidiary stores books and to the Com- 
 mercial Ledger. Having considered the book-keeping 
 and routine relating to the two chief classes of expendi- 
 ture for the purpose of production of commodities, i.e. 
 labour and material, we shall be in a position to consider 
 the important books in which this expenditure is con- 
 centrated, analysed, and properly apportioned to the 
 resultant objects. The books by means of which this is 
 accomplished are the Prime Cost Books. Their object 
 is to enable a manufacturer to ascertain the cost to him 
 of any given operation, and thus afford him one of the 
 principal factors in the conduct of his business. There 
 Definition of are many systems of Prime Cost in vogue, but 
 prime cost. ^e wr it ers who in dealing with book-keeping 
 
 generally have touched upon the subject are not agreed 
 upon the definition of the term Prime Cost. In some 
 instances the confusion of ideas and language has been 
 
\J 
 
 1 2 INTRODUCTORY. 
 
 carried so far as to render it necessary to speak of net 
 and gross prime cost. Throughout these pages we take 
 Prime Cost to mean, as shown in the Glossary, and as in 
 fact the words imply, only the original or direct cost of 
 an article. Cost of production, on the other hand, we 
 define to be the total expenditure incurred in the 
 production of a commodity. 
 
 The sale or distribution of manufactured commodities 
 will next be dealt with, and at this point we think it 
 Distinction well to draw a clear distinction between 
 between materials for manufacture and articles in the 
 
 stores and 
 
 stock. manufactured state. Until materials are 
 
 converted into manufactured articles we speak of them 
 as stores, but when so converted they are termed stock ; 
 and the book-keeping we recommend is based on this 
 view. The accounts in the Prime Cost Ledger are 
 debited with wages and materials spent in manufacture, 
 and are credited with the stock produced. The import- 
 ance of this distinction between stores and stock will be 
 evident when the subject is dealt with in detail. The 
 fifth chapter treats of the Stock Books, which, though in 
 some respects analogous in their functions to the Stores 
 Books, are as distinct from them as is consistent with 
 the principle of a system by which all the books of the 
 establishment are required to merge into the Commercial 
 Ledger. 
 
 This practically completes the outline of what consti- 
 tutes the absolutely essential books in a system of 
 Factory Accounts. But there are many other matters 
 which have too important a bearing upon the subject of 
 this work to admit of being passed over in a treatise 
 upon factory book-keeping. Such are the questions of 
 depreciation of buildings, plant, tools, stores and stock, 
 
OUTLINE OF CONTENTS. 13 
 
 and of surveys or inventories. These matters are dealt 
 with in subsequent chapters. In our cursory considera- 
 tion of the former of these questions we refer to various 
 methods of determining a rate of depreciation. As re- 
 gards the question of surveys or stock-taking we do not 
 presume, in view of the varying requirements of different 
 trades, to do more than to offer some more or less 
 obvious suggestions which have a general application. 
 
 The Appendices contain a reprint of a paper on the 
 advantages derivable from the use of symbolic nomen- 
 clature for parts of machines, a summary of the Factory 
 and Workshop Acts, some notes on the law of rating of 
 factories containing machinery, and also some notes on 
 the law of Fire Insurance and on the Income Tax Acts 
 and other matters having reference to the subject of this 
 work. 
 
CHAPTER II. 
 
 LABOUR. 
 
 The initial step in the organization of a factory must 
 perforce be the adoption of a system by which each per- 
 son employed at a rate of pay on a time scale 
 
 A wages . 
 
 system the shall receive payment for the exact time em- 
 thewglni" P lo yed. Such a system should necessarily be 
 zation of a one in which the workpeople have confidence, 
 
 and in which they themselves co-operate. 
 In the present chapter we show how each employe's 
 record of his or her own time may, through the instru- 
 
 mentality of the leading hand in the shop 
 
 Proper . 
 
 wages and of the time clerk, be compared, checked, 
 
 miseTeSor!" and if need arise > correct ed by the record 
 summary kept by the timekeeper. By these means the 
 
 of chapter. • v • i • ^ r • i 1 i i 
 
 possibility of an error either by over or under 
 payment is reduced to a minimum, whilst fraud neces- 
 sitates for its successful perpetration the complicity of 
 the employe, the timekeeper, the leading hand of the 
 shop in which such employe works, the time clerk, and 
 of the clerk in the counting-house who makes up the 
 Wages Book, and also of the cashier who pays the 
 wages. Such collusion is almost, if not altogether, 
 impossible. 
 
 Further, we show that, by means of a weekly return, 
 it is impossible for any one connected with either the 
 counting-house or the factory to enter in the books 
 
"DUMMY MEN." 1 5 
 
 wages for "dummy men." This phrase is 
 
 Creation of , , . , 7 r 
 
 dummy men used to designate such a system of fraud as 
 prevented. can on i v exist in a large undertaking where 
 it is possible for the foreman, the timekeeper, or the pay 
 clerk, either singly or in conspiracy, to show a larger 
 number of men employed than is actually the case. 
 
 By the use of the same return, fraud, through the 
 unauthorised alteration of the rates of pay of the work- 
 weekiy people, is prevented, and the authorised rate 
 alteration recorded for future reference. The regulation 
 of rate. and recording of piece-work prices, and the 
 
 payment of piece-work balances to those employes who 
 have been paid during the continuance ot piece-work 
 at time rates, is described ; as are also the modes of 
 controlling time made outside the factory and of pre- 
 venting undue recourse to overtime. 
 
 It is then shown how deductions may, if required, be 
 made from the wages of the employe, for rent, fines for 
 non-observance of rules, &c, in respect of savings bank, 
 sick and sick, superannuation, or other funds ; or of 
 otner funds, the amounts of adverse balances on piece- 
 work, or of the deductions authorised by the Factory 
 Acts. Attention is called to the fact that the Wages 
 Book may be correctly and concisely compiled from 
 these various returns, and that it, in its turn, may, if 
 thought well, be summarised for the use of the principal 
 into even a more condensed form. 
 
 The possibility of obtaining receipts from employes 
 with very little trouble is dealt with, provision against 
 Receipts for the misappropriation of unclaimed wages 
 wages. suggested, and consideration given to the 
 
 time clerk, mode of payment. The work of the time 
 clerk in reference to the systematic allocation of the 
 
1 6 LABOUR. 
 
 wages for the Prime Cost Books, and of the timekeeper 
 or other employe in reference to the records required by 
 the Factory Acts is explained. The necessity of com- 
 piling a list of addresses and of obtaining information 
 as to the character of employes, as well as some 
 miscellaneous matters, are incidentally dealt with. 
 
 At the entrance to a factory there is almost invariably 
 found a small building, where the time of the entry and 
 Time office exit of every employe is registered by a gate 
 men'T° rk ~ or tnTie keeper. This is effected, as regards 
 checks. the entry, by each employe, on entering the 
 
 factory, being required to pass the time office and men- 
 tion the number which has been allotted to him at the 
 commencement of his engagement, receiving from the 
 timekeeper a metal check, or other ticket, bearing his 
 number and taken from a board, on which the checks 
 have previously been consecutively arranged. 
 
 On leaving the factory the employe should deposit 
 this check in a box placed outside the time office. The 
 checks will be sorted by the timekeeper, and can, in any 
 case of doubt or dispute, be compared with the entries 
 made by him in a book which is hereafter described. 
 The checks having been again placed on the board, the 
 process referred to is repeated each time the workpeople 
 enter or leave the premises. 
 
 Should a mess-room have been provided for the use of 
 the employes there will not be any obstacle to the carry- 
 Mess-room, ing out of the system if the mess-room is 
 outside the timekeeper's lodge, but should it be situated 
 inside the works, the checks can be issued from that 
 point after meal hours. 
 
 The timekeeper having admitted the workpeople, pro- 
 
REGISTRATION OF TIME. 1 7 
 
 ceeds to register their time. He sees by the presence 
 Method ox or a bsence of checks on the board what 
 keeping time employes are, or are not, in the factory. In a 
 book so ruled as to show each employe's 
 name and number, and each day of the week divided 
 into four parts (for the time made before breakfast, after 
 breakfast, after dinner, and overtime, or such other divi- 
 sions as may be most suitable for the business), the 
 timekeeper enters the employes present. This is in 
 most cases done by a vertical stroke, absence being 
 denoted by a horizontal one. In some cases the four 
 divisions of time above referred to are shown in the form 
 of a square, thus D ; or in cases where three divisions 
 only are required, by means of a triangle, thus A. In 
 the square, the top stroke is supposed to represent 
 the time before breakfast, the down stroke, right hand, 
 that after breakfast, the base, the time after dinner, and 
 the up-stroke left hand, any overtime that may be made. 
 In the triangle the down stroke left hand, is presumed 
 to represent the first division of time, the base the 
 second, and the up-stroke, right hand, the third. In 
 printing the book the various lines of the square or 
 angle may be faintly printed, and when entries are 
 made, inked over completely or partially, as required. 
 
 Absence during any or all of these divisions is of 
 course made apparent by the omission of the stroke or 
 strokes. Specimens Nos. i, 2, and 3 show a Time Book 
 so ruled. 
 
 If the employes are working in two or three shifts a 
 separate Time Book may be used for each shift ; or one 
 Double or book may be so ruled as to take all three 
 treble shift, returns. The time of the workpeople who 
 are admitted into the works, or allowed to leave, at 
 
 C 
 
i8 
 
 LABOUR. 
 
 o 
 w 
 
 1-1 
 
 o 
 
 H 
 - 
 I/} 
 
 I 
 
 o 
 o 
 pq 
 
 W 
 
 
 Total 
 Hours. 
 
 
 
 ■ 
 
 N 
 
 H 
 
 
 
 
 
 
 
 
 
 
 
 
 
 a 
 o 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 G 
 
 a 
 
 CO 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Saturday. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 in 
 C 
 
 3 
 
 H 
 
 1 
 
 
 
 ^ 
 
 
 
 "* 
 
 
 
 -- 
 
 
 
 a 
 
 CO 
 
 B 
 q 
 
 • 
 
 -^ 
 
 
 
 1 
 
 
 
 1 
 
 
 
 > 
 
 
 
 «3 
 
 u 
 
 H 
 
 
 
 
 • 
 
 E 
 rt 
 
 
 
 
 d 
 
 
 
 intervals between any of these 
 divisions, may be shown by a 
 red ink note of the number of 
 minutes or hours' difference 
 between the time at which they 
 should have presented and did 
 present themselves for admit- 
 tance and departure, or, if the 
 square and the triangle are 
 adopted, by recognised short- 
 enings of the strokes. The 
 time at which employes are 
 admitted into the works if they 
 are late in arriving, will, of 
 course, follow prescribed rules. 
 No employe should be allowed 
 to leave work at an irregular 
 time unless provided with a 
 permit signed by his foreman. 
 If it be deemed desirable to 
 have a record of the employes 
 who periodically ab- 
 sent themselves, it 
 may be kept in an Absentee 
 Book ruled to show the names 
 of those away on any particular 
 day, and to bring out promi- 
 nently the names of those who 
 are most frequently absent. 
 The same principle maybe ap- 
 plied in recording, by means 
 of a Time Lost Book, the names 
 of those who are unpunctual. 
 
 Absentee 
 Book. 
 
REGISTRATION OF TIME. 
 
 19 
 
 It may also be desirable to keep a similar record 
 as to overtime (Specimen No. 4). 
 
 TIME BOOK.— Specimen No. 2. 
 
 So. 
 
 Name. 
 
 Trade. 
 
 Wed. 
 
 Thurs. 
 
 Fri. 
 
 Sat. 
 
 Sun. 
 
 Mon. 
 
 Tues. 
 
 Total 
 Hours. 
 
 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 z 
 
 
 
 
 
 TIME BOOK.— Specimen No. 3 
 
 . 
 
 
 
 No. 
 
 Name. 
 
 Trade. 
 
 Wed. 
 
 Thurs. 
 
 Fri. 
 
 Sat. 
 
 Sun. 
 
 Mon. 
 
 Tues. 
 
 Total 
 Hours. 
 
 
 
 
 a 
 
 u 
 
 c 
 
 n 
 
 G 
 
 G 
 
 G 
 
 
 OVERTIME BOOK.— Specimen No. 4. 
 
 Date. 
 
 Employe's 
 No. 
 
 Time. 
 
 Hours 
 worked. 
 
 Allowance; 
 
 Total 
 Time. 
 
 Remarks 
 as to 
 work. 
 
 From 
 
 To 
 
 i 
 
 1 
 
 Double. 
 
 
 
 
 
 
 
 
 
 
20 
 
 LABOUR. 
 
 Having thus booked the time, entry by entry, and 
 day by day, the timekeeper at the conclusion of the 
 week or fortnight, as the case may be, proceeds to 
 cast across and enter in the column provided, the total 
 time made by the employe during such period, and then 
 forwards the book to the office. 
 
 Each employe having been provided with a time 
 board, enters on it, in accordance with the instructions 
 use of em- received from his foreman, a record of how 
 pioye's hi s day's time is spent, giving- in two or three 
 
 time boards J r ° ° . 
 
 or record words or in symbols, the nature of his work, 
 sheets. t k e num b er f ^e order (if for plant or build- 
 
 ings, called the working order number, if for manufac- 
 turing any commodities, the manufacturing or stock 
 order number), and the time spent thereon. 
 
 These time records are perhaps most convenient it 
 written on a form, which can be easily gummed at one 
 end to a board. On these forms or time slips it is well 
 to have two divisions ruled — the one for a record of 
 ordinary time, the other for overtime. 
 
 TIME RECORD SHEET.— Specimen No. 5. 
 
 Name No. _____ 
 
 Day. 
 
 Nature of Work. 
 
 Order 
 No. 
 
 Time. 
 
 Ordinary. 
 
 Over. 
 
 Piece 
 Work. 
 
 Day 
 Work. 
 
 Piece 
 
 Work. 
 
 Day 
 Work. 
 
 
 
 
 
 
 
 
TIME RECORD SHEETS. 21 
 
 The records should be initialled by the shop foreman 
 or leading hand, and after being so initialled copied 
 by the time clerk into a Time Allocation Book. In a 
 business in which the work is highly specialized, and in 
 Time re- which the employe is engaged on one piece 
 cords, when or form of work only, and on that for some 
 
 posted to 
 
 prime cost considerable time, it is possible, and may be 
 Ledgers. found advantageous, to use these time slips 
 as the direct sources of entry in the Prime Cost Books * 
 instead of the wages being analysed in the manner 
 described later. It is essential that in either case the 
 total entries made in the Prime Cost Books on account 
 of wages should agree with the total wages expended. 
 The Time Allocation Book previously referred to is 
 
 Time auo- cast U P ^Y tne t ^ me clerk a ^d forwarded, at 
 cation Book, the end of each payment period, to the 
 office. 
 
 The two records of time made, viz., the Time Book 
 (as prepared by the timekeeper), and the Time Alloca- 
 ation tion Book (as entered from the workpeople's 
 of time re- own records, which are initialled by the lead- 
 ing hand), are, when sent to the office, com- 
 pared, and in cases where differences arise, explanations 
 obtained by the Wages Book clerk from the employe 
 or the timekeeper. Should the explanation then given 
 not be satisfactory, or should it not be received in time, 
 it is incumbent on the clerk making up the Wages 
 Book to see that the employe, pending the settlement 
 of the question, is paid only for the lesser number of 
 hours. 
 
 A suggested form for a Time Allocation Book, which 
 may be ruled so as to take the records for a week, fort- 
 
 * See Chapter IV. 
 
22 
 
 LABOUR. 
 
 oo 
 
 9 
 
 c 
 
 6 
 
 & 8' 
 
 H b 
 
 3 R 
 >-» 
 
 o 
 
 8 
 
 in 
 I 
 
 W 
 o 
 o 
 
 PQ 
 
 O 
 
 i— i 
 
 H 
 
 <{ 
 
 o a 
 
 3 £ 
 
 o 
 
 525 
 
 
 Orders to be charged. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Order 
 Nos. 
 
 
 
 
 Description of 
 Work. 
 
 
 
 
 Total 
 Time. 
 
 
 
 
 • 
 
 a 
 
 ■ 
 > 
 
 o 
 
 Total 
 Overtime. 
 
 
 
 
 Double 
 Time. 
 
 
 
 
 6 
 H 
 
 
 
 
 • > 
 
 H 
 
 
 
 
 Working 
 Hours. 
 
 
 
 
 Days of 
 Week. 
 
 
 
 night, or month, is shown 
 (Specimen No. 6). 
 
 Where employes are en- 
 gaged outside the factory 
 _ . . or works for any 
 
 Employes ^ J 
 
 outside fac- considerable pe- 
 
 tory. . j j 
 
 nod, and are un- 
 able to present themselves 
 at the time office on com- 
 mencing or finishing work, 
 it is desirable to have an 
 Out-works Time Record 
 Sheet (Specimen No. 7), 
 which the leading hand on 
 the premises where the 
 work is being carried on is 
 asked to sign as a guaran- 
 tee of the time being cor- 
 rectly recorded. 
 
 This Time Record serves 
 as an authority to the time- 
 keeper for the necessary 
 entries in his book. In the 
 margin of that book it is 
 stated that the time was 
 made outside the factory or 
 works, the place and date 
 being also shown. The 
 time clerk will treat this 
 Time Record Sheet as equi- 
 valent to the Time Slip or 
 Board previously alluded 
 to. 
 
OUT-WORKS TIME RECORD. 
 
 OUT- WORKS TIME RECORD SHEET.— Specimen No. 7. 
 Workman's No. Name 
 
 23 
 
 Date 
 189 . 
 
 Day. 
 
 "Where 
 engaged. 
 
 Description 
 of Work. 
 
 Order 
 No. 
 
 From 
 
 To 
 
 Time 
 Worked 
 
 Remarks. 
 
 H. 
 
 M. 
 
 H. 
 
 M. 
 
 
 
 • 
 
 
 
 
 
 
 
 
 
 N.B. — In all cases where possible this sheet must be signed by the person 
 for whom the work is being done, or his representative, and must be posted 
 so as to reach the time clerk by a.m., on day. 
 
 (Reverse side.) 
 
 .189 
 
 To. 
 
 We shall be obliged by your seeing that the 
 other side of this Time Sheet is correctly filled up as regards 
 the time of arriving at and leaving your premises ; and, 
 having done so, by your signing the same. 
 
 Should you desire overtime to be made please enter in 
 the " Remarks " column that it is done at your request. 
 
 As these regulations are made to prevent mistakes and 
 abuses, we trust they will have your kind attention. 
 
24 LABOUR. 
 
 It is well to draw the special attention of the cus- 
 tomer for whom work is being done outside the factory, 
 to the request that he will note in the " Remarks" 
 column any overtime made by his order, as many seem 
 either to ignore or be ignorant of the fact, that the 
 higher rate generally paid for overtime adds very con- 
 siderably to the cost of the work. 
 
 The economic aspects of overtime in relation to fixed 
 capital are dealt with in a subsequent chapter. For our 
 present purpose it suffices to say that if the employer 
 desires to keep a check upon, and to reduce to a mini- 
 Return of mum, the overtime that is worked, he may 
 overtime. require the foreman or leading hand to send 
 him at the end of each period of payment a return of 
 overtime made (Specimen No. 8). 
 
 This return is initialled by the foreman or leading 
 hand to show that the overtime has been sanctioned, 
 and the clerk making up the Wages Book, to whom 
 the return is handed, sees that no overtime other than 
 that shown therein is allowed to pass through that book. 
 
 Instructions might be given either to the time clerk 
 or to the Wages Book clerk, or to both, to prepare a 
 statement showing the amount spent on overtime in 
 excess of the amount that would have been paid had the 
 same work been done at ordinary rates. 
 
 This return might simply show the amount paid in 
 excess in each trade or to each individual, or it might 
 be in a more complete form, as shown in Specimen 
 Ruling No. 9. 
 
 In factories where, owing to the solidarity of labour, 
 a large number of men and women are unable to com- 
 mence, or fully carry out, their work unless a smaller 
 number of men or women of a particular trade are 
 
RETURN OF OVERTIME. 
 
 25 
 
 00 
 
 00 
 
 fcx 
 
 a 
 
 
 V 
 
 ■4-1 
 
 W O 
 
 u 
 H 
 
 w 
 
 H if 
 
 W o 
 
 2 £ 
 
 w 
 
 W 
 > 
 O 
 
 C3 
 
 s 
 
 £ 
 
 u 
 
 > 
 
 "ftj 
 
 Total 
 hours 
 during 
 week. 
 
 
 • 
 
 re 
 
 •a 
 
 M 
 
 a 
 3 
 H 
 
 ft) 
 
 i 
 
 a 
 
 
 DC 
 
 
 4) 
 
 rj O 
 
 O * 
 
 
 a 
 
 
 M 
 
 («5 
 
 • 
 
 s 
 
 S 
 
 
 a 
 
 
 u 
 'J O 
 
 6 * 
 
 
 >> 
 
 'a 
 
 a 
 3 
 go 
 
 g 
 H 
 
 s 
 
 
 B 
 
 
 5 * 
 
 
 C 
 
 3 
 
 •4-> 
 
 • 
 
 « 
 
 6 
 H 
 
 3 
 
 
 ffl 
 
 
 M 
 
 »o 
 
 * 
 
 
 73, 
 
 
 «5 
 
 
 B 
 
 
 u 
 
 w ~ 1 
 T3 O 
 
 O ^ 
 
 -a 
 
 E 
 
 3 
 
 H 
 
 • 
 
 s 
 
 a 
 
 # 
 
 b 
 
 
 U 
 
 T3 O 
 O ^ 
 
 
 ■ 
 
 in 
 ft) 
 
 a 
 
 4) 
 
 ft) 
 
 e 
 P 
 
 a 
 
 
 as 
 
 
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 O * 
 
 
 a 
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 flj 
 
 01 
 
 3 
 O 
 
 a 
 
 O 
 
 
 S 
 
 (4 
 
 
 •o^j s^^uih-iOjYY 
 
 
 6 
 
 SB 
 
 w 
 
 C/) 
 
 O 
 
 O 
 
 w 
 o 
 
 1— 1 
 
 <-< 
 O 
 
 w 
 
 H 
 
 > 
 o 
 
 • 
 
 Excess on 
 Overtime. 
 
 
 41 
 3 
 3 
 O 
 
 s 
 < 
 
 
 
 H 
 
 £ ft)-* 
 
 
 >> * 
 
 
 6 
 
 3WIH3AQ 
 
 
 •a;B>r 
 
 
 6 
 
 •3}B>T 
 
 auii;j9AO 
 
 
 
 
 6 
 
 SUitlJ^AQ 
 
 
 tea 
 
 6 
 
 ami^jaAQ 
 
 
 
 
 6 
 
 
 
 ■3?i»>r 
 
 
 d 
 
 3XUl%i3AQ 
 
 
 Abq 
 
 
 6 
 
 •3^>r 
 auii^a^AQ 
 
 
 •9}B}I I 
 
 •a 
 
 H 
 
 
 d 
 
 
 S 
 
 
26 LABOUR. 
 
 present, it is sometimes found advisable to insure the 
 greater punctuality on the part of the smaller number by- 
 instituting a system of fines for late, and of premiums 
 for early, attendance. Thus the man who was punctual 
 would get his premium and wages for the time made, 
 whilst the unpunctual man would, besides losing pay 
 for the time he was absent, be fined. The number of 
 times each employe is unpunctual is reported to the 
 office by the timekeeper, and can of course be checked, 
 from the Time Books and record slips, if thought 
 necessary. The amount of premium or fine in each 
 case would then be passed through the Wages Book. 
 
 Despite the former strenuous opposition of trade 
 unions, the system of payment by results, generally 
 known as piecework, is extending. Not only do " the 
 ablest and strongest masters generally insist on it as 
 necessary to enable them to carry out their plans freely 
 and to get their men to use their best energies, and 
 such employers naturally beat in the race those who 
 yield to the unions," • but the employes are beginning 
 to recognise that the advantages of the system are not 
 confined to the employers, and are withdrawing or 
 modifying their opposition. 
 
 If piece-work is resorted to each employe should, 
 
 „ ^ * ~ when starting - on it, be supplied with a Piece- 
 Method of b y r-sr 
 
 recording work Return Form (Specimen No. 10), which 
 piece-work, g^^^ S p ec ify the nature of the work, the 
 
 extent of the job, and the rate at which it is under- 
 taken. On the completion of the work he should return 
 this sheet, having entered thereon the number of hours 
 spent on that particular job, for which he has been paid 
 
 * u Economics of Industry." By A. and M. P. Marshall. London : 
 Macmillan. 
 
REGISTRATION OF PIECEWORK. 
 
 27 
 
 PIECE-WORK RETURN.— Specimen No. 10. 
 
 Week ending 189 . 
 
 Workman's Name No. 
 
 Rate 
 
 Started on 
 
 , 189 , at 
 
 Foreman. 
 
 Order No. 
 
 Reg. No. 
 
 Quantity. 
 
 Description of 
 Work. 
 
 Rate. 
 
 £ 
 
 s. 
 
 d. 
 
 
 
 
 
 ■ 
 
 
 
 
 Date. 
 
 Hrs. 
 
 Date. 
 
 Hrs. 
 
 Date. 
 
 Hrs. 
 
 Date. 
 
 Hrs. 
 
 Overtime 
 Allowances. 
 
 Wednesday 
 
 Thursday 
 
 Friday 
 
 Saturday 
 
 Monday 
 
 Tuesday 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Last Piece-rate 
 
 Last percentage on Day-work 
 
 Total tirne^ 
 Balance 
 
 at 
 
 Percentage on Day-work 
 
 Signature of Workman 
 
 No. received as above 
 
 Signature of Piece-work Clerk 
 
 Balance entered in Wages Book_ 
 
 Foreman. 
 
 189 . 
 Exd. 
 
 Time Clerk. 
 
2 8 LABOUR. 
 
 in ordinary course. The Return having been initialled 
 by the viewer of the work, should be passed on to the 
 time clerk, who will check the time entries made thereon 
 from his Time Allocation Book, will give it monetary 
 form, and enter the difference between the value of the 
 output at piece-rate and the amount already paid at 
 time-rate in his Allocation Book. Any balances 
 favourable to the employe may of course be placed to 
 his or her credit at the next piece-work settlement, 
 whilst adverse balances may either then be deducted 
 from the time pay, or from the next favourable piece- 
 rate balance. 
 
 In some cases it will probably be found impracticable, 
 owing to the nature or pressure of other work, to keep 
 an employe continuously on the work which he has 
 taken at a piece-rate. Under these circumstances the 
 foreman or leading hand should at once notify the time 
 clerk, in writing, that he has taken the employe off 
 piece-work and put him on time-work. It may perhaps 
 be found desirable for the foreman or leading hand to 
 keep a Log Book, in which such interruptions to piece- 
 working are noted. In a large establishment this 
 function might be discharged by the piece-work viewer. 
 
 In any event it will be found very desirable to have 
 a record as to interruption to piece-working to which 
 reference may, if necessary, be made at the time of 
 settlement. 
 
 The time clerk having duly examined and vouched 
 the piece-work returns will forward the same to the 
 office, where they may be re-checked, if thought desir- 
 able, in a general or detailed manner. 
 
 Considerable advantage accrues from a Piece-work 
 Analysis or Register Book being compiled from these 
 
THE ANALYSIS OF PIECE-WORK COSTS. 
 
 29 
 
 o 
 
 w 
 
 o 
 
 M 
 
 - 
 CO 
 
 I 
 
 \A 
 
 o 
 o 
 w 
 
 CO 
 
 i— t 
 
 co 
 
 2 
 
 o 
 
 I 
 
 w 
 
 U 
 
 W 
 
 >— i 
 
 Ph 
 
 to 
 
 s 
 
 ist Price. 
 
 2nd Price, 
 reduction 
 of... each. 
 
 PieceWork 
 Percentage 
 
 on 
 Day Work. 
 
 
 1*1 
 j 
 
 la 
 
 
 
 
 •a 
 
 8 
 
 1 
 
 
 
 
 (4 
 
 
 paidnoDo 
 
 
 
 4-> 
 
 a 
 
 3 
 
 
 
 a 
 
 <5 
 
 
 
 
 
 
 rt 
 
 
 'sappjy 
 
 
 *°N "AY 
 
 
 6 
 < 
 
 
 6 
 
 
 Man's 
 Name. 
 
 
 4) 
 
 rt 
 A 
 
 
 
 sheets. Such a book would, as 
 indicated in Specimen No. 11, 
 _. . show the various 
 
 Piece-work 
 
 Analysis rates at which work 
 was undertaken, as 
 also the percentage in which 
 any kind of piece - work is 
 favourable or unfavourable to 
 either the employer or the 
 employe ; and it would serve as 
 a record or check in fixing 
 piece-work rates. From this 
 source also could be obtained 
 comparisons between the per- 
 centage of piece-work rates and 
 day-work prices ruling in the 
 various shops or departments. 
 Having been checked, these 
 piece-work balances may be 
 entered in the Wages 
 
 Return of ° 
 
 menengaged Book (Specimen 
 OPleft - No. 14). It will also 
 
 be found advantageous, and 
 in large establishments indis- 
 pensable, for a return or re- 
 turns to be sent by the fore- 
 man at regular intervals, either 
 to the clerk responsible for the 
 Wages Book or to the prin- 
 cipal, enumerating the names, 
 trades, and rates of pay of em- 
 ployes who have been engaged 
 since the date of the last return, 
 
30 
 
 LABOUR. 
 
 and giving similar information concerning those who 
 have resigned or been discharged. This return should 
 also record any increases in the rates of pay, any trans- 
 fers from one department to another, also the names of 
 employes who are to be fined for neglect of duty or for 
 any other cause, of those who are to receive premiums 
 for some special reason, and of those who are on leave, 
 or are absent from illness or injury, but to whom wages 
 or allowances are to be paid. 
 
 WAGES ADVICE.— Specimen No. 12. 
 
 Return of Men Engaged, Resigned, Discharged, Promoted, Trans- 
 ferred or Fined, and of Allowances and Premiums, 
 
 at 
 
 Works, for the Week ending 
 
 ,189 
 
 Engaged. 
 
 No. 
 
 Name. 
 
 Occupation. 
 
 Rate. 
 
 Name and Address of last 
 Employer. 
 
 
 
 ■ 
 
 
 
 Left. 
 
 No. 
 
 Name. 
 
 Occupation. 
 
 Remarks. 
 
 
 
 
 
 [Specimen continued. 
 
RETURN OF MEN EMPLOYED. 
 
 31 
 
 WAGES ADVICE.— Specimen No. 12— (continued). 
 Promoted or Transferred. 
 
 No. 
 
 Name. 
 
 Occupation. 
 
 1 From 
 
 To 
 
 Rate. 
 
 Remarks. 
 
 From 
 
 To 
 
 
 
 
 
 
 
 
 
 Fined. 
 
 No. 
 
 Name. 
 
 Occupation. 
 
 Amount. 
 
 Fined for 
 
 
 
 
 
 • 
 
 Allowances and Premiums. 
 
 No. 
 
 Name. 
 
 Occupation. 
 
 Amount. 
 
 Premium allowed for 
 
 Remarks. 
 
 
 
 • 
 
 
 
 
 
 
 Entered on Pay-sheet by_ 
 
 Signature 
 
32 
 
 LABOUR. 
 
 6 
 
 u 
 
 w 
 
 - 
 
 CO 
 
 M 
 
 O 
 O 
 P3 
 
 W 
 H 
 
 in 
 
 W 
 
 o 
 
 Remarks 
 
 and Date of 
 
 leaving 
 
 Service. 
 
 
 Advance. 
 
 a 
 
 
 nt 
 
 P 
 
 
 a 
 
 o 
 a 
 
 rt 
 
 > 
 
 3 
 
 ■4-i 
 
 N 
 
 
 Q 
 
 
 • 
 
 ■ 
 
 
 
 c 
 ■ 
 
 > 
 t3 
 
 < 
 
 
 
 6 
 Q 
 
 
 6 
 
 V 
 
 a 
 
 > 
 
 "3 
 
 a 
 
 m 
 K 
 
 
 V 
 
 •4-* 
 
 rS 
 P 
 
 
 ID* 
 
 u 
 G 
 
 8 
 
 ■4-1 
 
 * 
 
 
 6 
 
 •4J 
 
 N 
 P 
 
 
 4 
 
 u 
 
 a 
 
 S 
 
 > 
 
 < 
 
 a 
 
 rt 
 5 
 
 
 a 
 
 P 
 
 
 4* 
 
 
 Date 
 of 
 
 Engage- 
 ment. 
 
 
 Trade. 
 
 a 
 
 s 
 
 
 No. 
 
 
 These returns should be duly- 
 entered in a Wages Rate Book 
 wages Rate (Specimen No. 13), 
 Book. from which book at 
 
 any period the rate of pay en- 
 tered in the Wages Book for 
 all or any of the employes can 
 be checked. 
 
 Unless a special book record- 
 ing the length of the employe's 
 service and of his or her vary- 
 ing rates of pay and other 
 details is kept, the Wages Rate 
 Book may be made to serve 
 such purpose. 
 
 If a large number of em- 
 ployes follow the same trade, 
 
 Successive 0r if there is a re " 
 advancesin cognised SCale of 
 
 T3.t6S 
 
 rises on a period of 
 employment basis, it may be 
 well to supplement the Wages 
 Advice (Specimen No. 12) by 
 a return, sent into the counting- 
 house on the first day of each 
 month, showing the names 
 and numbers of those to 
 whom it is proposed during 
 the month to grant increased 
 pay. This form is almost 
 identical with the Wages Rate 
 Book (Specimen No. 13), with 
 the exception that before the 
 
THE WAGES BOOK. 33 
 
 columns showing the successive advances there should 
 be inserted two columns, the first showing the rate of 
 pay in force, and the second the proposed rate. The 
 " remarks" column should be used for stating the reasons 
 for the advance. The sole utility of this form seems to 
 be that through its use the principal has only to settle 
 the question of proposed increases once a month in- 
 stead of once a week ; and is thereby enabled to make 
 inquiries as to the character and capacity of any employe 
 who is recommended for an increase of pay. 
 
 It will be seen from the foregoing that the compila- 
 tion of the Wages Book is not a difficult matter, and 
 compilation ^at ^ ordinary care and attention are given 
 of wages to it a clerical mistake should not occur; 
 whilst the number of persons through whose 
 hands the returns pass, each acting as a check on the 
 others, should prevent peculation and fraud. 
 
 The specimen ruling of a Wages Book (No. 14) is, 
 we venture to think, applicable in detail to most, and in 
 general to all, trades. 
 
 This specimen ruling shows columns for the entry of 
 any stoppages or deductions for rent, fuel, sick and 
 provident societies, superannuation fund, or other pur- 
 poses, but it must be remembered that under the "Truck 
 Amendment Act of 1887" no such stoppage or deduc- 
 tion can be made, unless there is a written agreement 
 or request, signed by the employe, authorising such 
 deduction or stoppage. All employes, therefore, who 
 require such deductions to be made should be requested 
 to sign a Stoppage Agreement Form, or Book, should 
 the latter be the more convenient. 
 
 If it is necessary to have a permanent record of the 
 character of an employe, as evidenced by the fines 
 
 D 
 
34 
 
 LABOUR. 
 
 ON 
 CO 
 
 bo 
 
 a 
 
 w 
 
 <L> 
 
 W 
 
 a 
 
 M 
 O 
 
 CO 
 
 I 
 
 y 
 
 o 
 o 
 
 PQ 
 
 CO 
 
 W 
 O 
 
 •S5[JBUI3-g 
 
 
 
 
 
 
 •suoj^ 
 -onpa(j 
 
 
 
 
 Stoppages. 
 [These columns may be 
 used for the stoppages on 
 account of Savings Bank, 
 Superannuation Fund, 
 Medical Attendance, Fuel, 
 
 
 
 
 
 
 
 
 
 
 •saouBrEg; 
 ^[loAigjaifi; 
 
 
 
 
 •S9UIJ 
 
 
 
 
 *F*°X 
 
 
 
 
 •saouB 
 -MO[r\r jo 
 samiaiaa^ 
 
 
 
 
 •saouurEg 
 ;ip3i3 
 
 3[JOAV9DaiJ[ 
 
 
 
 
 6 
 J 
 
 E 
 
 6 
 
 > 
 
 O 
 
 i 
 
 < 
 
 
 
 
 ^IXI 
 
 •}unotuy 
 
 
 
 
 •3pB IN[9 raix 
 
 
 •9?b^: 
 
 
 •not} 
 
 
 'OUIV^ 
 
 
 6 
 
 
 oo 
 
 W 
 i— i 
 W 
 CO 
 
 CO 
 
 w 
 
 O 
 
 to 
 O 
 
 5 
 
 CO 
 
 W| r^S 
 
 n 
 
 S 
 W 
 
 <U 
 
 <u 
 
 Remarks, 
 
 including 
 
 average 
 
 rate of pay, 
 
 &c. 
 
 
 rt'O 
 ri 
 
 
 
 
 Total 
 Deduc- 
 tions. 
 
 
 
 
 Savings Bank 
 Superannua- 
 tion Fund 
 and other 
 Deductions. 
 
 
 
 
 •saouBT'eg 
 ^fJOM.-aoaid 
 
 
 
 
 •sauij 
 
 
 
 
 • 
 CO 
 
 ■a 
 
 o 
 
 H 
 
 
 
 
 S3DUBMOTTY 
 
 puB 
 sraniniajj 
 
 
 
 
 •saDU-Bi^g 
 
 ?IP aj D 
 5[JOM-a3ai{j 
 
 
 
 
 •auii^iaAO 
 
 
 
 
 •?anoray 
 
 
 
 
 jo-otf 
 
 
 •sap^jx 
 
 • 
 
 
THE WAGES BOOK. 35 
 
 imposed or the premiums granted, such information 
 might, by means of additional columns, be inserted in 
 the Rate Book, or special books arranged with reference 
 to trades, as well as to individuals, might be used for 
 this purpose. 
 
 Whether a separate banking account for wages be 
 kept or not, the employer may find it desirable to have 
 summary of a summary of the Wages Book prepared 
 wages. (Specimen No. 15), showing the number of 
 
 men and women employed in the various trades, the 
 aggregate of their wages, their average rates of pay, 
 &c. 
 
 Before passing from this branch of our subject it may 
 be well to mention that even in large establishments 
 what is in reality a receipt for the wages paid may be 
 obtained from each employe by a process which entails 
 Receipts for but little trouble. The time or pay clerk (as 
 wages. ma y b e considered the more expedient) would 
 
 write out on a slip of paper, ruled and printed for the 
 purpose, the date, the employe's number, and the 
 amount receivable. These forms can be distributed by 
 the various foremen to their subordinates prior to the 
 pay. Each employe presenting himself at the pay- 
 table will hand in this form to the pay clerk. These 
 receipts can be compared with the Wages Book. 
 
 If instead of a Wages Book pay sheets or bills are 
 used, the receipts might be obtained on the original 
 documents by distributing them in the different shops, 
 but this would involve considerable labour as compared 
 with the procedure first described. 
 
 unclaimed ^ n a ^ cases where men do not present 
 wagesBook. themselves at the pay-table in ordinary 
 course the pay clerk should make an entry in a book 
 
36 
 
 LABOUR. 
 
 specially provided for that purpose, showing the man's 
 name, the date, and the amount of his pay (Specimen 
 No. 1 6). 
 
 UNCLAIMED WAGES BOOK.— Specimen No. 16. 
 
 No. 
 
 Name. 
 
 Trade. 
 
 Amount. 
 
 For Week i 
 ending 
 
 Date 
 Paid. 
 
 Received 
 by 
 
 
 
 i 
 
 
 
 
 
 
 
 A signature should be obtained in this book for the 
 money of each employe, who obtains his or her wages 
 in any way other than at the pay-table on the ordinary 
 pay-day. 
 
 By means of this book also the principal may at once 
 see what wages have not been claimed, and can give 
 instructions as to the disposal of such amounts as have 
 been so long outstanding as to render their being 
 claimed improbable. 
 
 Where any considerable number of employes are 
 
 unable, owing to their hours of work, to be at the pay- 
 
 m table at the appointed time, there may be two 
 
 Payment of ^r > j 
 
 wages to or more pays, or the employes so absent may 
 deputy. empower one of their fellow- workers to re- 
 
 ceive wages on their behalf (Specimen No. 17). 
 
 In cases in which employes are engaged permanently 
 payment of or temporarily outside the factory, a receipt 
 wages toem- f or fae wages remitted them may with equal 
 
 ployes out- ° J 
 
 side factory, ease be obtained by means of a form ruled 
 and printed in copyable ink (Specimen No. 18). 
 
\ 
 
 THE RECEIPTS FOR WAGES. 
 
 37 
 
 PAY WAGES NOTE.— Specimen No. 17. 
 Memo. , 189 . 
 
 To the Cashier. 
 
 Please pay the bearer, * 
 
 wages, amounting to jQ 
 180 . 
 
 ■ 2L **" 
 
 * *, my 
 , for the week ending 
 
 Name 
 
 Occupation. 
 No 
 
 The Person receiving the amount above named is responsible for 
 delivering the money to the person to whom it is due. 
 
 WAGES REMITTANCE FORM.— Specimen No. 18. 
 
 .189 . 
 
 Dear Sir, 
 
 We enclose you herewith amount- 
 ing to jQ in payment of wages and expenses 
 
 during the 
 
 .ending. 
 
 189 as per details 
 
 below. Please obtain the receipts on this form and return to 
 
 Nos. of Notes, 
 
 ?> 
 
 Postal Orders 
 
 • 
 
 E 
 
 No. 
 
 Time. 
 
 
 X 
 
 Wages. 
 
 Overtime. 
 
 Expenses. 
 
 Deduction on 
 account of 
 
 Superannua- 
 tion Fund, 
 &c, as per 
 advice. 
 
 Total 
 
 amount 
 
 , received. 
 
 1 Received in 
 
 j payment as 
 
 per amount 
 
 opposite my 
 
 name. 
 
 - 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
38 
 
 LABOUR. 
 
 As regards the method of paying wages we may point 
 out that in large establishments it is almost obligatory 
 Method of that, prior to drawing the amount from the 
 paying bank, the totals of each page of the Wages 
 
 Book should be analysed, so that such pro- 
 portions of gold, silver, and copper may be obtained as 
 will prevent the necessity for further change. This is 
 done by means of a cash sheet (Specimen No. 19), which 
 also serves as a check upon the addition of each page 
 in the Wages Book, and is further useful, in localising 
 mistakes in the process of counting out the money to be 
 paid to each employe, by assigning to each page of the 
 Wages Book the exact proportion of cash required to 
 pay all the wages entered on that page. The process 
 of distributing wages is generally by means of small tin 
 boxes bearing the numbers by which the workpeople 
 are known, and which of course agree with the numbers 
 of their checks (see p. 16). 
 
 CASH SHEET.— Specimen No. 19. 
 
 No. of Page. 
 
 Notes. 
 
 Sovereigns. 
 
 Half- 
 Sovereigns. 
 
 Silver. 
 
 Copper. 
 
 
 
 I 
 
 
 
 
 These tin boxes are placed in trays constructed to 
 Money hold ioo each, and arranged in ten squares 
 trays. (Specimen No. 20). 
 
THE METHOD OF PAYING WAGES. 
 
 39 
 
 MONEY TRAY.— Specimen No. 20. 
 
 , I 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 II 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 32 
 
 33 
 
 34 
 
 35 
 
 36 
 
 37 
 
 38 
 
 39 40 
 
 41 
 
 42 
 
 43 
 
 44 
 
 45 
 
 46 
 
 47 
 
 48 
 
 49 
 
 50 
 
 5* 
 
 52 
 
 53 
 
 54 
 
 55 
 
 56 
 
 57 
 
 58 
 
 59 
 
 60 
 
 61 
 
 62 
 
 63 
 
 64 
 
 65 
 
 66 
 
 67 
 
 68 
 
 69 
 
 70 
 
 71 
 
 72 
 
 73 
 
 74 
 
 75 
 
 76 
 
 77 
 
 78 
 
 79 
 
 80 
 
 81 
 
 82 
 
 83 
 
 84 
 
 85 
 
 86 
 
 87 
 
 88 
 
 89 
 
 90 
 
 91 
 
 92 
 
 93 
 
 94 
 
 95 
 
 96 
 
 97 
 
 98 
 
 99 
 
 100 
 
 The employes are called to the pay-table by their 
 numbers and in consecutive order, the cashier, or some 
 official who has not been engaged in the process of 
 counting the money, handing to each employe his or 
 her particular tin against the presentation of the receipt 
 form (explained on page 35). Where, owing to the 
 large number of hands, the pay would otherwise take 
 up much time, it may be found expedient to have two 
 or more pay-tables, or there may be variation, one set 
 of workpeople being paid first one week, second another 
 week, and so forth ; but on the whole it is advisable 
 that the process of paying wages should be completed 
 in as few minutes as possible. 
 
 From the Time Allocation Book (Specimen No. 6) the 
 
40 
 
 LABOUR. 
 
 
 in 
 W 
 
 q 
 
 H 
 
 O 
 H 
 
 H 
 
 Pi 
 < 
 
 PL, 
 
 w 
 Q 
 
 
 
 • 
 
 
 6 
 
 
 
 
 
 
 
 
 M 
 
 Ph 
 ID 
 
 
 
 \ 
 
 
 
 
 
 oo 
 
 1— 1 
 
 
 
 
 
 > 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Q 
 
 
 W 
 
 
 W 
 
 
 
 w 
 W 
 
 
 P 
 
 
 w 
 S 
 
 H 
 
 
 
 
 o 
 
 
 to 
 
 
 
 C/) 
 
 W 
 
 
 
 
 ft 
 
 
 
 In 
 o 
 
 
 H 
 
 
 < 
 A 
 
 H 
 
 pq 
 
 < 
 
 
 d 
 
 E 
 
 o 
 
 
 time clerk should make an ab- 
 stract weekly, fortnightly, or 
 wages ab- monthly as required, 
 stractfor snow j n nr the various 
 
 purpose of ° 
 
 prime cost, working or stock 
 orders on which time has been 
 spent. This summary or ab- 
 stract should show against the 
 various orders the cost of labour 
 during that period in the re- 
 spective departments or trades 
 (Specimen No. 21). 
 
 The totals so compiled should 
 agree with that in the Wages 
 Book for the same period. This 
 abstract of wages will form the 
 basis of the debit to the Prime 
 Cost Ledger (see Chapter IV.) 
 for labour expended upon the 
 various operations carried on. 
 
 It is evident that the totals 
 so entered on the Abstract ot 
 Wages Sheet may easily be 
 traced back to the Time Allo- 
 cation Book, and that any more 
 detailed information that may 
 be required can thus be easily 
 and promptly obtained. 
 
 The diagram opposite page 42 
 .4, l will serve to show 
 
 Diagram of 
 
 books and the relation of the 
 
 various forms and 
 
 books referred to in this chapter. 
 
DUTIES OF TIMEKEEPERS. 4 1 
 
 Adhesion to It remains to be observed that when a 
 by^em-" 1168 person who has been engaged presents him- 
 pioyes. self or herself for work, the timekeeper should 
 
 obtain his or her signature to a book or form declara- 
 tory that the rules of the factory have been duly read 
 and noted. The timekeeper should also obtain the name 
 character ana ^ address of the last employer, and fill in 
 book. an d forward to the counting-house a charac- 
 
 ter form for transmission to the latter. This form when 
 returned duly filled in should be pasted and duly in- 
 dexed in a guard book called a Character Book. The 
 address of every employe should be taken when engaged, 
 Address an0 ^ should be entered in an Address Book. 
 book. it is very desirable that periodically the whole 
 
 of the employes should be asked for their addresses, 
 and these when obtained compared with the existing 
 entries. In cases in which workpeople may be required 
 on urgent or pressing work it is especially desirable to 
 know their correct addresses, and it may therefore be 
 necessary to impose a fine for not notifying change of 
 address. 
 
 The timekeeper should furthermore keep Registers, 
 in accordance with the Factory Acts, of the children, 
 
 young persons, and women employed in the 
 women and factory, as well as a record of the cleansing 
 
 and whitewashing, &c, of the shops as re- 
 quired by those Acts. He should also inform some 
 responsible person when any children are engaged, and 
 should see that the necessary certificates as to education 
 are produced, and that the certifying surgeon after 
 making the examination required by the Act duly attests 
 the Register. 
 
 We have not dealt with the appropriation of fines 
 
42 LABOUR. 
 
 imposed, or the deductions on account of superannua- 
 Houses be- tion, sick, or other funds, or with the occupa- 
 longing to tion by employes of houses belonging to the 
 
 firms occu- _ *f 
 
 pied by firm, as these more correctly appertain to the 
 
 work-peopie. k 00 k; S f the system of commercial accounts, 
 
 with which it is not our province here to deal. In the 
 last case, should an arrangement be made by which the 
 work-people, in consideration of not paying rent for the 
 houses they occupy, receive less wages than they other- 
 wise would, then the interest on the capital invested in 
 the buildings forms an element in the cost of production, 
 and should be debited to the Prime Cost Ledger as a 
 percentage upon the wages paid or in common with the 
 indirect expenses to be referred to later. In practice, 
 however, it is found that it is preferable to pay full 
 wages, and to collect the amount of the rent from the 
 work-people who occupy the houses, such amount being 
 dealt with as revenue. 
 
DlAGI 
 
 Showing the Relation of the Books ani 
 
 ( The numbers ', where shown, cot 
 
)RMS USED IN CONNECTION WITH WaGES. 
 
 ond to the specimen rulings.) 
 
 7r7cs\ 
 ecord\ 
 r ts j 
 
 wJ J 
 
 lima Hoofo. 
 V (1.2.3.) J 
 
 j .Employed' \ 
 \ Tickets. J 
 
 ie<s \ 
 
 
 » 
 
 fo / 
 
 
 
 ) J 
 
 
 • 
 
 \ — — ****^ 
 
 
 
 [Between pp. 42 and 43. 
 
CHAPTER III. 
 
 STORES. 
 
 One of the first points to be considered in a review of 
 the accounts of a manufacturing or trading concern is 
 purchase of necessarily the question of the purchase of 
 materials, the materials or commodities which are 
 essential to the carrying on of the business, whether the 
 articles obtained are to be used as plant, or are for the 
 purpose of manufacturing, or simply to be retailed. We 
 aim, therefore, in this chapter to show the wants to be 
 provided for in order to insure economy in the purchase 
 and consumption of material, and to suggest those forms 
 by which an employer may assure himself that the raw 
 materials of his trade are being bought in the cheapest 
 market, and economically and properly used. 
 
 The initiative in the purchase of materials must neces- 
 sarily be taken by those more directly engaged with the 
 initiatory details of manufacture, such as the foreman 
 stage. or overlooker. The storekeeper having found 
 
 either that he has not any supply of the required or 
 similar material, or that his stock is low and needs 
 replenishing, enters a record of his requirements in a 
 Stores Requisition Book, which can be periodically sub- 
 mitted to the principal, whose province it is to deter- 
 
44 STORES. 
 
 mine when, and in what quantity, it is desirable to 
 purchase material. 
 
 If there are numerous branches the Requisition Book 
 would be entered up in the counting-house, daily or 
 stores Re- weekly as the exigencies of the business 
 quisition. require, from the forms sent in by the heads 
 of the several departments. These requisitions may be 
 as shown (Specimen No. 22). The Stores Requisition 
 Book should contain columns for entering in the date of 
 requisition, a description of the goods, the department or 
 purpose for which they are required, and the name of the 
 firm to whom it is proposed to give the order. Columns 
 showing the rate at which the goods are to be supplied, 
 the quantity in stock, the last purchasing price, and 
 the name of last supplier, may also be provided for the 
 guidance of the principal. When the entries in the 
 Requisition Book have been examined and allowed, an 
 order for the articles would be issued. The advantage 
 of all orders for the purchase of goods emanating from 
 one centre, instead of each department being able to 
 supply its own individual needs, is that the principal of 
 the business is not only able to control in a very large 
 degree the character and amount of the consumption, 
 but is able to contract far more favourably for the supply 
 of the goods required than could otherwise be the case. 
 Even if by this concentration a little delay in obtaining 
 supplies is caused, it need not lead to inconvenience, as 
 the requisitions can, in the majority of cases, very well 
 be made in anticipation of the demand arising. 
 
 Should the principal determine to contract for the 
 supply of certain goods over a period of time, it is 
 desirable that the invitation-to-tender forms issued by 
 him should be uniform, and should state clearly and 
 
STORES REQUISITIONS. 
 
 45 
 
 concisely the conditions on which the goods will be 
 purchased and paid for. This form should also state 
 when and where the patterns or samples may be seen 
 and the date on which tenders will be received and 
 opened. 
 
 It is desirable also that a Stores Contract Book should 
 be kept, that particulars of each contract should be 
 entered therein, and the date of the various supplies, so 
 that the position under the contract may be rapidly and 
 easily known. 
 
 Specimen ruling No. 23 shows the heading of a Stores 
 Requisition Book, which will probably suffice in most 
 cases, but the other headings referred to would also be 
 found useful. 
 
 The date and amount of the invoice can, of course, 
 only be inserted at the conclusion of the transaction and 
 when the goods are delivered, but their entry gives a 
 useful record, and is valuable as a check. 
 
 STORES REQUISITION.— Specimen No. 22. 
 
 No. 
 
 Department. 
 
 189 
 
 A supply of the undermentioned articles is required. 
 
 Article. 
 
 Purpose. 
 
 Date of 
 last supply. 
 
 Quantity 
 
 last 
 supplied. 
 
 By whom 
 supplied. 
 
 Rate of 
 last supply. 
 
 Present 
 1 Stock and 
 Remarks.] 
 
 
 
 
 
 
 
 
46 
 
 STORES. 
 
 STORES REQUISITION BOOK,— Specimen No. 23. 
 
 Date of 
 requisi- 
 
 Goods 
 
 re- 
 quired. 
 
 Wanted 
 by 
 
 Pur- 
 pose. 
 
 To be 
 
 ordered 
 
 from 
 
 Order. 
 
 Invoice. 
 
 Remarks. 
 
 tion. 
 
 No. 
 
 Rate. 
 
 Amount. 
 
 Date. 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ■ 
 
 Order Form. 
 
 It having been decided to order the material requisi- 
 tioned, there should be made out from such 
 requisitions the order to the vendors. These 
 orders should specify the conditions as to delivery, 
 carriage, packing, on which the goods are ordered, the 
 place and time at which they will be received, the terms 
 of payment, and instructions as to sending advice notes, 
 invoices, and statements of account. 
 
 It is sometimes considered that if the order forms have 
 counterfoils, or are press-copied, and signed by a 
 responsible person, the necessity for a Requisition Book 
 is not very apparent. It will be found, however, in 
 practice that while the work required to keep such a 
 book is but slight, the facilities it affords for reference, 
 and for noting the orders when executed, present very 
 great advantages. It is a question of the relative value 
 of labour, and it is often more economical for a clerk to 
 regularly give a portion of his time to certain work than 
 for an employer to have occasionally to give a few 
 minutes. 
 
 Different systems obtain in different trades of dealing 
 with the registration of invoices for goods supplied. 
 
REGISTRATION OF INVOICE. 47 
 
 Registration Many firms stipulate for invoices in duplicate 
 
 of invoices. or triplicate to be distributed among, and 
 
 dealt with by, the departments concerned. In almost 
 
 all cases it is stipulated that an advice note of the 
 
 dispatch of the goods should be sent to the officer in 
 
 charge at the place to which the goods are sent. In such 
 
 cases the officer in charge may be requested to send to 
 
 the head office daily a Stores Received Form ruled to 
 
 show the species of goods, from whom and whence they 
 
 have been received, the weight, measurement, number, 
 
 remarks as to condition, and having a column for the 
 
 initials of the clerk at the head office who compares this 
 
 advice note with the goods. The system which appears 
 
 the more systematic and orderly, is that of making one 
 
 invoice perform all functions. When this plan is adopted 
 
 the vendor of the goods should be requested to send the 
 
 invoice direct to the counting-house, notwithstanding 
 
 that in pursuance of directions the goods are delivered 
 
 at the works or elsewhere accompanied by a delivery 
 
 note. Immediately on receipt of the invoice it should be 
 
 examined with the view of ascertaining whether the 
 
 general conditions of the order have been complied with, 
 
 and whether the price charged is as stipulated. If found 
 
 to be correct, the invoice should be numbered and sent 
 
 to the storekeeper, foreman, or other person to whom 
 
 the goods have been delivered, for him to certify as to 
 
 the correctness or otherwise of their quantity and 
 
 quality ; and they can also be signed by the works 
 
 manager as to quality if an additional check is thought 
 
 necessary. After comparison the counterfoil or copy of 
 
 the order should be so marked or ticked as to show that 
 
 the invoice has been received. It may be advisable, if 
 
 the number of invoices is large, to enter them on receipt 
 
4 8 
 
 STORES. 
 
 in a Register Book (Specimen No. 24). The storekeeper 
 stores Re- * n turn enters the invoice in a Stores Received 
 ceivedBook. Book (Specimen No. 25), and marks on it the 
 folio on which it has been entered in that Book. 
 
 INVOICE REGISTER BOOK.— Specimen No. 24. 
 
 O O 
 
 of 
 
 1— 1 
 
 From 
 
 whom 
 
 received. 
 
 g 
 
 s-s 
 
 £0 
 
 Folio in 
 Requisi- 
 tion Book. 
 
 Amount of 
 Invoice. 
 
 Date sent 
 to Store- 
 keeper. 
 
 Date 
 
 returned by 
 Storekeeper 
 
 Date handed 
 
 to Bought 
 
 Day Hook 
 
 clerk. 
 
 
 
 
 
 
 
 
 
 
 
 STORES RECEIVED BOOK.— Specimen No. 25. 
 
 6 
 
 n 
 Q 
 
 U 
 
 d'S 
 1-1 
 
 Supplied 
 by 
 
 ■ 
 
 < 
 
 I 
 
 c • 
 « c 
 So 
 
 pS3 
 
 No. 
 
 Weight. 
 
 
 
 
 
 Account 
 
 to be 
 charged. 
 
 
 H 
 
 en 
 E 
 
 CO 
 
 .0 
 
 9 
 
 Amount. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Stores 
 
 Ledger. 
 
 The entries in the Stores Received Book are in their 
 turn posted in the Stores Ledger to the Dr. 
 sides of the accounts to which they belong. 
 These two books bear the same relation to materials that 
 the Dr. side of the Cash Book and the Cash Account in 
 the Commercial Ledger bear to the cash. 
 
STORES LEDGER. 
 
 49 
 
 6 
 
 55 
 
 9 
 
 o 
 
 H 
 
 - 
 
 o 
 
 q 
 
 w 
 
 w 
 o 
 
 H 
 
 C/3 
 
 
 s 
 
 •X3 
 
 «J 
 
 T3 
 > 
 
 0) 
 
 H « 
 
 
 
 
 
 9 
 O 
 
 H 
 
 
 
 4-» 
 
 c 
 
 3 
 
 
 S 
 
 < 
 
 
 
 
 •a;n>j 
 
 
 a 
 a 
 
 3 
 
 0» 
 
 •sqT 
 
 
 •s J 6 
 
 
 •s;av3 
 
 
 •suoj. 
 
 
 'ON 
 
 
 -non 
 
 -dlJ0S3(-[ 
 
 
 '°H°J 
 
 
 •3JBQ[ 
 
 
 Total. 
 
 
 
 
 g 
 
 3 
 
 o 
 
 S 
 
 < 
 
 
 
 
 •a^-a 
 
 
 c 
 
 d 
 
 3 
 
 0" 
 
 •sqi 
 
 SJf) 
 
 
 •sias-3 
 
 
 •suox 
 
 
 •°N 
 
 
 •UOIJ 
 
 -duosaQ 
 
 
 •anip^ 
 
 
 •°!l°J 
 
 
 •a;*Ci 
 
 The accounts in the 
 Stores Ledger vary widely 
 in different factories or 
 works. In engineering, 
 building, and many other 
 trades, metals and tim- 
 bers are naturally, under 
 their various subdivisions, 
 the chief amongst a num- 
 ber of other important 
 headings. The many uses 
 of this book will be more 
 fully explained as we pro- 
 ceed with our subject, and 
 particularly in the chap- 
 ter on Surveys. It will 
 suffice at this stage to 
 mention that it is the duty 
 of the clerk keeping the 
 Stores Ledgers to see that 
 the store of certain com- 
 modities never falls below 
 the minimum quantity 
 named by the principal. 
 
 References to the va- 
 rious records in connec- 
 tion with the purchase of 
 material, and the certifi- 
 cates as to the quality of 
 
 Certification the goods pur- 
 
 of invoices, chased and ot 
 the correctness of the 
 quantity and rate can be 
 
50 
 
 STORES. 
 
 best shown on the invoice itself by means of india-rubber 
 stamps typed as shown below (Specimen No. 27). 
 
 INVOICE ENDORSEMENT.— Specimen No. 27. 
 
 Invoice Register 
 
 No. 
 
 Stores Requisition Book 
 
 Fol. 
 
 Stores Received Book 
 
 Fol. 
 
 Invoice Allocation Book 
 
 Fol. 
 
 Upon being returned to the counting-house the in- 
 mvoice Alio- v °ices are entered in an Invoice Allocation or 
 cation Book. Bought Day-book, from which the items are 
 posted in the aggregate in the Commercial Ledger to 
 the debit of Stores, and in detail to the credit of the 
 vendors of the goods. As these are counting-house 
 books we do not show specimen rulings. 
 
 It will be obvious that by these means the debit to 
 the General Stores Account in the Commercial Ledger, 
 on account of material purchased, will agree with the 
 aggregate of the special accounts posted from the Stores 
 Received Book to the Stores Ledger. 
 
 The result of the periodical survey of the stores (or 
 stock-taking) would under this system agree not only 
 Result with t ^ ie Stores Ledger in regard to the 
 
 of stock- particular classes of materials, but should 
 taking. a j gQ agree collectively with the Stores 
 
MANUFACTURING ESTIMATE. 5 1 
 
 Account in the Commercial Ledger. This is a matter of 
 paramount importance in securing accuracy in factory 
 accounts, and in removing one of the principal elements 
 of uncertainty in a balance-sheet. 
 
 So far we have only traced the records it is advisable 
 to make in connection with the purchase and receipt of 
 consum - materials. We have now to consider the 
 tion of routine appertaining to the withdrawal of 
 
 material from store for the manufacture of 
 stock, or for any other purpose. 
 
 The initiative in the expenditure of material should, 
 in the case of a manufacturing concern, take the form of 
 an instruction from the principal or manager of the 
 business to the manager of the works to make for stock 
 the required commodities, and authorise for that pur- 
 pose the withdrawal from store, by the methods to be 
 described, of such material as may be thought necessary. 
 This instruction would probably take a form such as that 
 shown (Specimen No. 28), and might be with two 
 counterfoils, or, by means of carbonised sheets, with two 
 duplicates. 
 
 Before any order to manufacture is given it is 
 Estimate to advisable, as tending to produce greater 
 manure- economy in cost of production, that the person 
 ture. best acquainted with its processes and de- 
 
 tails should estimate the probable cost to be incurred in 
 wages and materials, in the production of the articles in 
 question. This estimate should be a minimum rather 
 than a maximum one, and the storekeeper having been 
 furnished with particulars of it, should not without 
 special authority issue more material for the order than 
 is estimated. There is always a tendency for more time 
 
52 
 
 STORES. 
 
 and material to be spent in manufacture than are abso- 
 lutely necessary, and the probability is that when once 
 a surplus quantity of material has been withdrawn from 
 store, instead of being returned undiminished, it is in 
 great part, if not entirely, lost in wasteful processes or 
 in other ways ; or the effectual localisation of cost may 
 be hindered by foremen exchanging material with each 
 other without the exchange being properly recorded. 
 
 INSTRUCTION TO FOREMAN OF WORKS.— Specimen No. 28. 
 
 Date 
 
 Stock Order No. 
 
 To 
 
 Date 
 
 Stock Order No. 
 
 To 
 
 Particulars of Order. 
 
 Date 
 
 Stock Order No. 
 
 To Mr. 
 
 Particulars of Order. 
 
 Please make for 
 Stock to the above 
 number ihe undermen- 
 tioned articles, and for 
 
 
 
 that purpose employ 
 labour, and withdraw 
 mateiial from Store as 
 
 / 
 
 
 per accompanying es- 
 timate, No. 
 
 
 
 
 
 
 Foreman 
 
 Date of completion 
 
 The foreman having received instructions to proceed 
 with the manufacture, should draw upon the storekeeper 
 for material to the estimated extent by means of a 
 requisition, which for technical distinction may be 
 called a Stores Warrant, and which may either have a 
 counterfoil as shown (Specimen No. 29), or be written in 
 
ISSUE OF STORES. 
 
 53 
 
 duplicate by means of carbon sheets ; or on a single 
 stores sheet printed in copying ink, so that the 
 
 warrant. form itself, as well as the entries written on 
 it, may be copied by means of a press. 
 
 STORES WARRANT.— Specimen No. 29. 
 
 No. 
 
 Requested from Store, 
 
 189 
 
 Article 
 
 £0 
 
 Pur- 
 pose. 
 
 
 No 
 
 No. Entered in Stores Issued Book, fol.- 
 
 Requested and received from Stoiekeeper, 
 
 i89_ 
 
 Article 
 
 O - 
 
 z;o 
 
 Pur- 
 pose. 
 
 No. 
 
 Weight. 
 
 cwt. 
 
 qrs. lbs 
 
 The storekeeper should enter all materials issued by 
 him, in compliance with warrants, in the Stores Issued 
 stores Book (Specimen No. 30), which in due course 
 
 issued Book. j s posted in the Stores Ledger to the debit of 
 the respective accounts. 
 
 STORES ISSUED BOOK.— Specimen No. 30. 
 
 6 
 Q 
 
 X 
 
 O u 
 
 Sup- 
 plied to 
 
 Articles 
 
 Working 
 
 No. or 
 
 Purpose. 
 
 E 
 
 No. 
 
 Weight. 
 
 (4 
 
 Amount. 
 
 3* 
 
 CO 
 
 u 
 
 a 
 
 cu 
 
 
 
 
 
 
 
 
 cwt. 
 
 qrs. 
 
 lbs. 
 
 
 
 
 
 
54 STORES. 
 
 Some little difficulty may be experienced both by the 
 storekeeper and the clerk keeping the Prime Cost Books 
 Numbering referred to in the next chapter, unless some 
 stores arrangement is made by which all warrants 
 
 are numbered consecutively. When they all 
 emanate from one centre they may be consecutively 
 typed in the books when printed, but when they emanate 
 from foremen of several departments or leading hands 
 in various shops, it will be found advantageous for the 
 storekeeper to be provided with a numbering machine, 
 with which to type all warrants as they reach him. The 
 warrants from the different shops or departments may 
 be printed on differently tinted papers. 
 
 All labour and material expended in manufacture of 
 goods should be booked to the Number (which for con- 
 stock order venience maybe called the Stock Number, 
 Nos - as distinguished from the Working Number 
 
 referred to on page 20, and which is assigned to orders 
 for expenditure other than that incurred in manufac- 
 ture for stock) appearing on the order given by the 
 principal. 
 
 The Stores Warrant when entered in the Stores Issued 
 Book, should be forwarded to the counting-house, where 
 prime cost ** would find its way into the Prime Cost 
 Book. Book, and the stores account in the Com- 
 
 mercial Ledger. The process by which this is effected 
 will be explained in the next chapter. 
 
 Before leaving the subject of the stores books, how- 
 ever, it is necessary to explain that materials returned 
 stores Re- to vendors are entered in a Stores Rejected 
 jectedBook. Book (Specimen No. 31), which, in its pur- 
 pose, is co-extensive with the Stores Issued Book. 
 
 The entries in this book are based upon the credit 
 
STORES CREDIT NOTES. 
 
 55 
 
 STORES REJECTED BOOK.— Specimen No. 31. 
 
 6 
 Q 
 
 No. of 
 
 Credit 
 Note. 
 
 T3 
 O 
 
 a 
 
 b 
 
 Articles. 
 
 Dimen- 
 sions. 
 
 6 
 
 Weight. 
 
 • 
 
 A 
 
 
 
 Account 
 
 to be 
 Credited. 
 
 Stores 
 
 Ledger 
 
 Folio. 
 
 u 
 
 
 »> 
 
 h4 
 
 Amount. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 notes received from the vendors for the goods returned. 
 The storekeeper should on returning any goods to the 
 vendors enter the transaction in the Stores Rejected 
 Book, leaving only the spaces for the number and date 
 of credit note, and the rate and value of the returns 
 blank, until he has received through the counting-house 
 the credit note from the vendors. The office is advised 
 of the rejection of goods either by an entry on the in- 
 voice or by means of a Stores Sent Away form. 
 
 This Stores Sent Away form may require registration 
 in the counting-house in the same way as an invoice, 
 „ . and the book records will be similar. If it 
 
 Registration 
 
 of credit be thought inadvisable to open a credit note 
 register, the notes may be registered in red 
 ink in the Invoice Register Book and the words "credit 
 note " might be added. The credit note may bear refe- 
 rences corresponding to those impressed on the invoices 
 by means of an india-rubber stamp. Specimen ruling 
 No. 27 will equally apply in this case, save in the titles 
 of the books referred to, which would be : — - 
 
 Credit Note Register No 
 
 Stores Rejected BookFol 
 
 Goods Returned Outward Book Fol.. 
 
5© 
 
 STORES. 
 
 It will probably be found that in many cases a refe- 
 rence to the Stores Requisition Book can be dispensed 
 with on the credit note. 
 
 STORES DEBIT NOTE.— Specimen No. 32. 
 
 No. 
 
 Sent into Store,— 
 
 189 . 
 
 Article. 
 
 
 o 
 
 E 
 
 3 
 
 - 
 
 No. 
 
 Dept. 
 
 Entered in Shop Returns Book, fol. — 
 
 Sent to and received by Storekeeper , 189 
 
 
 Article. 
 
 6c 
 
 o 
 u 
 
 3 
 
 o 
 
 Weight. 
 
 (A 
 
 -4-* 
 
 u 
 
 CV 
 
 
 
 Amount. 
 
 £ s. d. 
 
 In addition to the process of receiving, examining, 
 and, if need be, rejecting stores supplied by vendors, 
 Return to and of issuing material for manufacture, the 
 s t0re ius storekeeper will receive from the foremen or 
 material. overlookers material which has been drawn 
 out in excess of the quantity required, or the scrap 
 material from some manufacturing operation. It is not 
 unusual for material drawn out of store in excess of 
 requirements to remain in the factory, and be used for 
 the next similar stock order, but this procedure is open 
 to serious objection, and the desirability of sending the 
 stores Debit material back to the store with a Stores 
 Note. Debit Note (Specimen No. 32) cannot be too 
 
 strongly urged. Not only does the direct return of 
 
SHOP RETURNS BOOK. 
 
 57 
 
 material to store prevent waste or improper appropria- 
 tion, but it conduces to the localization of the cost of 
 manufacture. If the surplus material is not so treated, 
 the stock order, in respect of which it has been with- 
 drawn, will appear at a higher cost than it should, while 
 the work upon which such material is used without 
 warrant will have the benefit without being charged. 
 In either case the records of cost of production are fal- 
 lacious, and loss may thus be incurred. 
 
 The Stores Debit Note having been posted by the 
 storekeeper in a Shop Returns Book (Specimen No. 33), 
 shop Re- i s forwarded to the counting-house, where it 
 turns Book. j s dealt with as recording a factor in the 
 prime cost, as will be explained in the following chapter. 
 
 SHOP RETURNS BOOK.— Specimfn No. 33. 
 
 Date. 
 
 No. ot 
 Stores Debit 
 
 Note. 
 
 Returned 1 
 by 
 
 en 
 
 B 
 
 Order No. 
 
 or job for 
 
 which 
 
 Articles 
 
 were with- 
 
 dravMi. 
 
 t 
 
 E o 
 Q -55 
 
 6 
 
 Weight. 
 
 
 Amount. 
 
 en \+ . 
 
 1 Rv2 
 
 \ 
 
 u 
 
 u 
 
 CO 
 
 t-1 
 
 £ s. d. 
 
 = -=- 
 
 XJfi 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 The entries in the Shop Returns Book are (as shown 
 in the Diagram II.) posted to the Dr. side of the Stores 
 Ledger. 
 
 There is another source from which a storekeeper may 
 receive goods, viz., from the warehouse of the firm. 
 Transfers These cases are likely to be exceptional, and 
 store* an d can ^ e more fully and. conveniently dealt with 
 warehouse, in the subsequent chapter on Stock. At pre- 
 
58 STORES. 
 
 sent it suffices to say that the departmental adjustments 
 of accounts, as between the warehouseman in charge of the 
 manufactured commodities or stock, and the storekeeper 
 in charge of the raw material of trade or stores, are made 
 \/ by means of a Transfer Book. The nature of this book 
 will be explained later, and it is necessary to anticipate 
 the subject at this stage only to the extent of stating that 
 so far as the storekeeper is concerned, the items in the 
 Transfer Book are posted in the Stores Ledger to the 
 Dr. side of the respective accounts in the same way as 
 other receipts of material. 
 
 The storekeeper may sometimes have sent into store, 
 material which has been recovered from plant and build- 
 ings, or parts of machinery which is no longer service- 
 able. In these cases the stores accounts will be debited 
 in the usual manner, by means of a Plant Recovered 
 Note. These transactions in relation to the capital 
 account of the business will be dealt with in the chapter 
 on Fixed Capital (Chapter VI.). 
 
 In conclusion we refer to Diagram II. as giving a 
 complete view of the books and forms mentioned in this 
 chapter, and their connection with each other, and also 
 to the remarks in the Introductory Chapter to the effect 
 that the books are suggested more for the purpose of 
 showing what the transactions are than to give stereo- 
 typed forms which shall be applicable to every case with- 
 out modification. It will be manifest that, provided the 
 principles are not lost sight of, there is every scope for 
 further division, or greater concentration, as may be 
 required. 
 

 DlAG 
 
 Showing the Relation of the Books u 
 
 ( Hie numbers, where shown, t 
 
 The Transfers between Warehouse, Plant, and Si 
 
 and purely departmental adj 
 
M II. 
 
 Forms used in connection with Stores. 
 
 >,spond to the specimen rulings,) 
 
 and between Store, Warehouse, and Plant, being continge?it 
 ments, are not shown on this diagram. 
 
 [Between pp. 58 and 59. 
 
CHAPTER IV. 
 
 PRIME COST. 
 
 In the two preceding chapters we have dealt with the 
 routine appertaining to the payment of wages and to 
 necapituia- the receipt and issue of material. We now 
 txon. propose to indicate the manner in which 
 
 these two so far independent factors may together with 
 other, but subsidiary, items of expenditure be united, 
 with the view of obtaining a record of the prime cost of 
 production. 
 
 As in the next chapter we shall deal with the distri- 
 bution of commodities, we do not here refer to the 
 question of stock, except in so far as it has a bearing 
 upon the question of stores and cost of production 
 generally. We think it well at the outset, however, to 
 explain that, so far as the manufacture of commodities 
 is concerned, we regard it as axiomatic that all articles, 
 whether produced in pursuance of an order received 
 from outside or in anticipation of future demand, should 
 be booked as if they were intended to constitute part of 
 the standing stock in trade. 
 
 This method of describing as stock all articles manu- 
 Distinction factured necessarily involves a clear distinc- 
 between ^ k e i n cr drawn between material used in 
 
 stock and & 
 
 stores. manufacture, and the manufactured article 
 
 which is the product of the expenditure of labour and 
 
60 PRIME COST. 
 
 material, or in other words between stores and stock. 
 The utility may not be at once apparent of passing 
 through the Stock Books, as distinguished from the 
 Stores Books, commodities manufactured to supply a 
 definite order, and which are not likely to form part 
 either of the normal, or of the exceptional, stock in 
 hand of the business, but it will be evident that there is 
 a distinct advantage in treating all orders to manufac- 
 ture in the same way, whether they be of a special or of 
 a standard nature. Confusion necessarily arises if part 
 of an order for articles made in the factory is treated as 
 if supplied from stock, and another part as if supplied 
 from stores. We recommend therefore that all material 
 and parts required for purposes of manufacture should 
 be withdrawn from store and charged to their proper 
 stock orders. If the article has in reality been manu- 
 factured in execution of a customer's order, it should be 
 withdrawn from the warehouse, and credited to the 
 stock accounts, by the process described. The import- 
 ance of uniformity in the treatment of the orders to 
 manufacture is particularly exemplified when the cost 
 of any article which has not previously been made, or 
 made only to a very limited extent, is to be taken as the 
 basis of calculations in view of more extensive trans- 
 actions. A simple illustration will make our meaning 
 clear. If a customer orders a suite of furniture to be 
 made, we maintain that instead of the expense of exe- 
 cuting that order being debited to one account, the 
 several pieces making up the suite should be made to 
 separate stock orders. In this way, while the cost of each 
 individual piece would be known, the cost of the suite 
 would be ascertainable by aggregating the costs of all 
 the pieces, whereas, if the whole of the labour and 
 
LOCALIZATION OF COST. 6 1 
 
 material required for the production of the complete 
 suite had been indiscriminately charged to one account, 
 it would be difficult to determine the cost of any one 
 piece, should it be required to be replaced or to be 
 manufactured more extensively. It is well to exclude 
 all probable sources of error, and this is largely pro- 
 moted by clearly recognising the distinction we have 
 drawn between material and manufactured goods. 
 
 It having been decided to manufacture certain com- 
 modities, the instruction referred to in the preceding 
 initiatory chapter (Specimen No. 28) will be issued, 
 stage of Q ne p art £ t ^ e f orm w in convey to the 
 
 facture. manager or foreman instructions to manufac- 
 
 ture ; the other is for the use of the clerk keeping the 
 Prime Cost Ledger, and will be taken by him as an 
 advice of what orders are in hand and as a guide to the 
 folios to be reserved for such orders in his Ledger. The 
 counterfoil, to which the forms can be attached upon 
 the completion of the order, will be retained by the 
 principal. 
 
 It is not only important to know the cost of each 
 individual article produced, but equally so to ascertain 
 
 cost of each ^ e cos * °^ an y particular part, or of any par- 
 separate ticular process of manufacture. Localization 
 process. ^ cQst should be carried as far as possible, 
 so that the varying rates of realizable profit on parts 
 may be known, and the pressure to minimise cost of 
 production be applied in the right direction. The ten- 
 dency to the specialization of labour has grown, and is 
 growing, with the extension of the factory system, and 
 the economy thereby induced can only be rendered 
 thoroughly effective by a complete analysis of cost. As 
 a well-known writer on this subject has said, " One of 
 
62 PRIME COST. 
 
 the first advantages which, suggests itself as likely to 
 arise from a correct analysis of the expense of the 
 several processes of any manufacture is the indication 
 which it would furnish of the course in which improve- 
 ment should be directed. If any method could be con- 
 trived of diminishing by one-fourth the time required 
 for fixing on the heads of pins, the expense of making 
 them would be reduced about thirteen per cent. ; whilst 
 a reduction of one-half the time employed in spinning 
 the coil of wire out of which the heads are cut, would 
 scarcely make any sensible difference in the cost of 
 manufacturing the whole article. It is therefore obvious 
 that the attention would be much more advantageously 
 directed to shortening the former than the latter pro- 
 cess/' * 
 
 The fact that since this passage was written the pro- 
 cess of manufacturing pins has been shortened and 
 cheapened in the way referred to, serves to bring into 
 clear relief the truth of the principles enunciated by the 
 writer. 
 
 A description of the advantages arising out of the 
 division of labour from a politico-economical point of 
 view does not fall within the scope of this treatise. 
 Suffice it, therefore, to say that these advantages have 
 been ably expounded by Mr. Babbage, and more re- 
 cently by Professor Alfred Marshall and Mary Paley 
 Marshall.! 
 
 The principles applied in these pages to recording the 
 cost of production of any article are equally applicable 
 
 * " On the Economy of Machinery and Manufactures," by Charles Bab- 
 bage. 4th edition. London : John Murray. 
 
 f "The Economics of Industry," by Alfred Marshall and Mary Paley 
 Marshall. London : Macmillan & Co. 
 
INDIRECT EXPENSES. 63 
 
 to recording the cost of any or all of the parts of that 
 article. Either subsidiary stock orders numbered con- 
 secutively may be passed, or the stock orders for parts 
 may be denoted by the number of the original stock 
 order and a letter of the alphabet. Upon the comple- 
 tion of all the component parts, the accounts in the 
 Prime Cost Ledger of the various stock orders could be 
 grouped, so as to constitute in the aggregate the cost of 
 the complete article. 
 
 For the purpose of booking, with the minimum 
 amount of labour, the expenditure upon small parts, a 
 women- nomenclature enabling every detail to be 
 ciature of accurately and concisely defined by a symbol 
 par 8 " is exceedingly desirable. It would, on ac- 
 
 count of the labour involved, be an obstacle to the 
 consummation of the object in view if the size, purpose, 
 and relative position of every separate piece had to be 
 expressed in ordinary language. It affords us much 
 satisfaction, therefore, to be able to reproduce, through 
 the courtesy of the author, a paper by Mr. Oberlin 
 Smith,* in which is suggested a symbolic nomenclature 
 of the kind required, if the system of taking out prime 
 cost is to be applied to small parts. 
 
 As all labour and material are not directly spent in 
 Expenditure the manufacture of articles, but are partly 
 other than devoted to the maintenance, repair, or re- 
 
 for manufac- 
 turing pur- newal of buildings and plant, and to other 
 
 poses. objects, it becomes necessary to record the 
 
 expenditure upon the subsidiary purposes, and to pro- 
 vide for its distribution over the various manufacturing 
 operations or orders. 
 
 Whilst the cost of setting tools and machinery to per- 
 
 * See Appendix A. 
 
 1/ 
 
64 PRIME COST. 
 
 form certain operations may be charged directly to the 
 stock order on which the expenditure is incurred, labour 
 or material spent in the erection of additional, or the 
 maintenance, repair, and renewal of existing machinery, 
 cannot directly be apportioned to any particular stock 
 order, as the cost of the use of machinery in every case 
 is mainly dependent on the life of the machine. The 
 considerations which should determine the amount to be 
 debited to any stock order on this account will be most 
 conveniently referred to in the chapter on Fixed Capital 
 in connection with the question of the charges to be 
 made for the use of machinery. Another direction of 
 expenditure lies in the maintenance, repair, and renewal, 
 extension, or erection of workshops, warehouses, stores, 
 and other buildings. All such expenditure may be 
 recorded under general or various sub-headings in the 
 Prime Cost Ledger, or preferably in separate Plant and 
 Buildings Ledgers. The utility of these separate ledgers 
 will be more apparent after a perusal of the 
 ofmaiji* ° n chapter already referred to. The recurring 
 tenance items in the maintenance of machinery and 
 
 expenses. , . . 
 
 buildings may, so as to insure the maximum 
 amount of localization of cost, receive a distinctive 
 series of numbers, and thus the cost for each floor, or 
 wing of a building, may be ascertained. For expendi- 
 ture on such recurring items, the manager of the works 
 may receive standing instructions ; but expenditure on 
 special items of maintenance, or of additions to fixed 
 capital should be estimated for, and authorised in the 
 same way as the execution of Stock Orders (pages 51-2). 
 When in order to proceed with a certain stock order, it 
 is necessary to make special tools to enable the work to 
 be done, it will be convenient to charge all time and 
 
PRIME COST LEDGER. 65 
 
 material spent on their production to a tool order bear- 
 ing the same number as the stock order number to 
 which the goods are to be made. The cost of these will 
 be recorded in the same way as the cost of other tools, 
 but the number to which they are made serves to identify 
 them, and as they have been made specially, and may 
 or may not be again required, their cost must be con- 
 sidered in the determination of the selling price of the 
 articles, the manufacture of which necessitated their 
 production. 
 
 Other channels of expenditure, such as the wages oi 
 foremen, gatemen, timekeepers, and others who are 
 Factory engaged in supervision, or in the distribu- 
 genexai tion of stores, in keeping time records, 
 
 charges. . ., - . , - 
 
 or in any similar work, may be recorded 
 either under a special heading for General Charges in 
 the Prime Cost Ledger, or in a Factory General Charges 
 Book. As will be explained in a subsequent para- 
 graph, these expenses may at any period be sum- 
 marised, for the purpose of distributing their incidence, 
 and a ratio established between them and the total 
 amount of the wages expended on the various orders 
 during the same period. 
 
 We are now able to consider the functions of the book 
 prime cost * n which the prime cost of any manufactured 
 ledger. article is aggregated and recorded, with a 
 
 view of obtaining the cost of production. This book is 
 the Prime Cost Ledger, in which are summarised the 
 allocation of wages spent on manufacture, alluded to in 
 Chapter II., and the various warrants for stores used 
 in manufacture, alluded to in Chapter III. In addition 
 to these two channels of expenditure it will be observed 
 
 F 
 
66 
 
 PRIME COST. 
 
 4 
 
 CO 
 
 O 
 
 3 
 
 9 
 
 i-i 
 u 
 
 - 
 
 CO 
 
 w 
 
 Hi 
 
 H 
 
 CO 
 
 O 
 U 
 
 W 
 
 9 
 
 2 
 
 p4 
 
 
 < 
 
 d 
 
 o 
 S 
 
 
 T3 
 
 
 S3 
 
 
 
 \);b^j 
 
 
 Number or 
 Weight. 
 
 CO 
 
 
 CO 
 
 c 
 
 
 
 
 d 
 5? 
 
 
 
 •SJ-Bf 
 
 -noi^jBj 
 
 
 "a^v 
 
 a 
 
 
 . 
 
 
 
 O 
 
 H 
 
 
 
 Other 
 Dis- 
 burse- 
 ments. 
 
 
 
 
 ■ 
 6 
 
 bo 
 
 
 
 
 "3 
 
 E 
 ■ 
 
 8 
 
 & 
 
 
 
 
 •9^H 
 
 
 Number or 
 Weight. 
 
 CO 
 
 1-^ 
 
 
 CO* | 
 
 
 
 d 
 55 
 
 
 •ON'^AV ! 
 
 •SJBJ 
 
 -nojlJBj 
 
 •a:rea 
 
 
 that the Prime Cost Ledger 
 (Specimen No. 34), provides 
 a column for sundry dis- 
 bursements which are allo- 
 cated to the respective work- 
 ing or stock orders, from the 
 Petty Cash Book or its equi- 
 valent, or from any similar 
 source. The items of sundry 
 disbursements thus charged 
 are of course debited to 
 manufacturing account in 
 the Commercial Ledger, a 
 process which is facilitated 
 by means of inserting in the 
 Petty Cash Book a column 
 showing the accounts to 
 which the items in question 
 are chargeable. 
 
 These records having been 
 made, the clerk keeping the 
 Prime Cost Ledger will pe- 
 riodically draw out the total 
 of his debits for the given 
 period, under the various 
 heads for the several items 
 of wages, materials, and mis- 
 cellaneous disbursements. 
 He will see that in the case 
 of wages the total agrees 
 with the amount of the wages 
 account in the Commercial 
 Ledger, which also coincides 
 
DEBIT TO STOCKS. 
 
 6 7 
 
 with the totals of the Wages Book for the corre- 
 sponding period. He will also see that in the case 
 of materials his totals agree with the credits to the 
 stores account in the Commercial Ledger for stores 
 issued, cognizance being taken of the credits in the 
 Prime Cost Book; the corresponding debits to stores 
 represent the materials drawn out to a given number 
 but not consumed on that job, and therefore returned 
 to store, as explained later. As regards petty cash, the 
 totals should agree with the debit through the com- 
 mercial books to sundry disbursements on manufactur- 
 ing account. 
 
 Before ex'plaining the credit side of the Prime Cost 
 Ledger it will be well to give a specimen of the form 
 stock debit called a Stock Debit Note (Specimen No. 35), 
 note. which is made out concurrently with the 
 
 sending of commodities into stock. 
 
 STOCK DEBIT NOTE.— Specimen No. 35. 
 
 No. 
 
 Sent into warehouse 189 
 
 No. 
 
 Sent to and received by warehouseman 
 
 Stock Received Book folio 
 
 .189 
 
 Article. 
 
 o C 
 £0 
 
 No. or Weight. 
 
 o 
 55 
 
 9 
 
 U 
 
 Q> 
 
 Article. 
 
 en 
 
 h-J 
 
 
 o 
 55 
 
 Weight. 
 
 
 o> 
 
 en 
 
 X> 
 
 Pi 
 
 Amount. 
 
 £ s. d. 
 
 Sent into warehouse by_ 
 
 Received into warehouse by_ 
 
68 
 
 PRIME COST. 
 
 This form, which may have a counterfoil, or be 
 copied by means of carbon sheets, emanates from 
 the leading hand in the shop. The monetary column 
 is filled in by the prime cost clerk from such data as he 
 has in his Ledger, and the contents of the note are 
 entered by him on the credit side of that book. The 
 warehouseman or other person in charge of the manufac- 
 tured goods will, in his turn, make the necessary entry 
 stock re- i n tne Stock Received Book (Specimen No. 
 ceivedbook. 36), which bears the same relation to stock 
 that the Stores Received Book, explained in Chapter 
 III., bears to stores. 
 
 STOCK RECEIVED BOOK.— Specimen No. 36. 
 
 Date. 
 
 No. of 
 Stock 
 Debit 
 Note. 
 
 No. of 
 Order. 
 
 Article. 
 
 Dimen- 
 sions. 
 
 d 
 S3 
 
 Weight. 
 
 
 n 
 
 
 
 
 Stock 
 
 Ledger 
 
 folio. 
 
 U 
 
 Qrs. 
 
 Lbs. 
 
 £ s. d. 
 
 - 
 
 
 
 
 
 
 
 
 
 
 
 Stock 
 ledger. 
 
 The entries in the Stock Received Book 
 
 are posted in the Stock Ledger (Specimen 
 
 No. 37). 
 
 Besides the Stock Debit Note there are posted to the 
 
 credit side of the Prime Cost Ledger the credit notes 
 
 (referred to in Chapter III.) for surplus or scrap raw 
 
 material returned to the store. 
 
 By abstracting the credit side of the Prime 
 
 Balancing J 7 . . . 
 
 prime cost Cost Ledger periodically, it will be seen that 
 ledger. ^ a g rees w jth the amounts passed through 
 
 the commercial books to the debit of stock account 
 
UNCOMPLETED STOCK ORDE 
 
 69 
 
 (5 
 
 T3 
 . 3 
 
 ^ E 
 
 M 
 
 o 
 
 w 
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 Q 
 W 
 
 u 
 
 o 
 
 H 
 in 
 
 <D 
 
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 V 
 
 ^ 
 
 
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 4* 
 
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 * 
 
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 suox 1 
 
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 J° '°N 1 
 
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 •°N 
 
 
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 (and credit of stock orders 
 account) for stock sent into 
 warehouse, and with the 
 debit to the stores account 
 (also credited to stock 
 orders account) for sur- 
 plus or scrap material re- 
 turned from the workshops. 
 The amounts standing to 
 the debit of uncompleted 
 stock orders in the Prime 
 Cost Ledgers will repre- 
 sent the cost price value, 
 pro tanto, of the goods in 
 course of manufacture, and 
 will agree with the balance 
 on manufacturing account 
 in the Commercial Ledger. 
 It is evident that (in the 
 event of any of the articles 
 made to a Stock Order 
 being appropriated before 
 completion of all) unless 
 
 Balances on the P ridn S ° f 
 
 stock the Stock De- 
 
 bit Notes for 
 articles sent into the ware- 
 house is deferred until the 
 whole of the order is com- 
 pleted, which would in- 
 volve needless inconve- 
 nience, some element of 
 error may enter into the 
 
\y 
 
 70 PRIME COST. 
 
 calculations made by the prime cost clerk as to the cost 
 at which the commodities are being manufactured. This 
 contingency will only arise where it is found inexpe- 
 dient to proceed concurrently with the manufacture of 
 all the articles comprised under the Stock Order No. to 
 which labour and material are being booked. That is 
 to say, while all materials required for the manufacture 
 of a given number of articles may have been withdrawn 
 from store, it may be found necessary to complete and 
 consign to the warehouse a smaller number of the 
 articles first, instead of proceeding, pari passu, with 
 the manufacture of all. But this difficulty is more 
 apparent than real, inasmuch as any debit or credit 
 balances which, upon completion of an order, may be 
 found to exist, can be adjusted by the commodities last 
 produced to that order being taken into stock, at prices 
 slightly reduced or increased to the extent of the differ- 
 ence ; or the balance may, if preferred — and must 
 necessarily if all the articles comprised in the Stock 
 Order are disposed of — be at once carried to the debit 
 or credit of trading account, or the sales account of any 
 particular branch. 
 
 Having shown that all the direct channels of expen- 
 diture can be summarised in the Prime Cost Ledger, it 
 Allocation remains for us to show how the incidence of 
 general^ *he sno P expenses capable of direct appor- 
 cnarges. tionment, and the cost of factory superinten- 
 dence, may, by means of a Prime Cost Journal, be fairly 
 distributed over the various manufacturing operations. 
 
 In some establishments the direct expenditure in 
 wages and materials only is considered to constitute the 
 cost ; and no attempt is made to allocate to the various 
 working or stock orders any portion of the indirect 
 
INCIDENCE OF FACTORY CHARGES. 7 1 
 
 expenses. Under this system the difference between 
 the sum of the wages and materials expended on the 
 articles and their selling price constitutes the gross 
 profit, which is carried in the aggregate to the credit of 
 profit and loss, the indirect factory expenses already 
 referred to, together with the establishment expenses 
 and depreciation, being particularised on the debit side 
 of that account. This method has certainly simplicity 
 in its favour, but a more efficient check upon the indirect 
 expenses would be obtained by establishing a relation 
 between them and the direct expenses. This may be 
 done by distributing all the indirect expenses, such as 
 wages of foremen, rent of factory, fuel, lighting, heating, 
 and cleaning, &c. (but not the salaries of clerks, office 
 rent, stationery and other establishment charges to be 
 referred to later), over the various jobs, as a percentage, 
 either upon the wages expended upon the jobs respec- 
 tively, or upon the cost of both wages and materials. 
 If, for example, the aggregate wages expended in manu- 
 facture during the year amount to £10,000, and the 
 materials consumed to £6,000, while the indirect factory 
 expenses amount to £800, then if the latter are to be 
 distributed in proportion to the wages paid, the cost of 
 each job would be increased by 8 per cent, of the labour 
 expended upon it ; or if the indirect expenses are to be 
 distributed in proportion to the first cost in wages and 
 materials, each job would be increased 5 per cent, of 
 the amount of its prime cost. In the majority of under- 
 takings it will prove a sounder method to charge the 
 indirect expenses as a percentage upon the direct wages 
 only, and not upon the material, for the prices of 
 some raw materials fluctuate so very widely that 
 the other method described would render the cost 
 
72 PRIME COST. 
 
 comparisons of one year with another to some extent 
 misleading. 
 
 In referring to the allocation of factory expenses in 
 proportion to the labour expended upon the articles 
 skilled and manufactured, we have taken the amount of 
 unskilled wages paid as one of the factors in the equa- 
 tion, but it is quite conceivable that the 
 wages paid respectively for skilled and for unskilled 
 labour may vary so largely as to make such an equa- 
 tion fallacious in particular cases, though quite correct 
 in the aggregate ; and that a relation based upon the 
 time during which the labour is employed, instead of 
 upon the amount of the wages paid, would be more 
 accurate. For instance, unskilled labour of a given 
 amount is employed during a much longer period than 
 skilled labour of the same cost, and it does not appear 
 quite reasonable that it should bear only the same pro- 
 portionate charge for superintendence, lighting, fuel, 
 and such other expenses, the amount of which is greater 
 or less according to the time the workmen are employed. 
 When dealing with the question of the depreciation of 
 plant, we shall have occasion to describe in some detail 
 a method of distributing the incidence of a charge over 
 a variety of objects upon the time basis, and that 
 method can, if it be adopted for the purpose for which 
 it is primarily devised, also be made applicable to the 
 case under consideration. 
 
 The item of Depreciation may, for the purpose 
 of taking out the cost, simply be included in the cate- 
 Depreciation. gory of the indirect expenses of the factory, 
 and be distributed over the various enterprises in 
 the same way as those expenses may be allocated ; 
 or it may be dealt with separately and more correctly 
 
ALLOCATION OF INDIRECT EXPENSES. 73 
 
 in the manner already alluded to and hereafter to be 
 Establish- ^ U ^Y described. The establishment expenses _ 
 mem and interest on capital should not, however, J 
 
 in any case form part of the cost of produc- 
 tion. There is no advantage in distributing these items 
 over the various transactions or articles produced. They 
 do not vary proportionately with the volume of business. 
 A large increase in the value of orders received would 
 not necessitate a like augmentation of the office staff, 
 nor would a sudden and serious falling off in trade 
 enable a firm to effect an immediate or proportionate 
 reduction of general expenditure. The establishment 
 charges are, in the aggregate, more or less constant, 
 while the manufacturing costs fluctuate with the cost of 
 labour and the price of material. To distribute the 
 charges over the articles manufactured would, therefore, 
 have the effect of disproportionately reducing the cost 
 of production with every increase, and the reverse with 
 every diminution, of business. Such a result is greatly 
 to be deprecated, as tending neither to economy of 
 management nor to accuracy in estimating for contracts. 
 The principals of a business can always judge what per- 
 centage of gross profit upon cost is necessary to cover 
 fixed establishment charges and interest on capital. 
 
 Owing to the diversity of methods of dealing with the 
 matters under review, it has not been thought advisable 
 cm n to com pli ca te the Prime Cost Ledger (Speci- 
 prime cost men No. 34), by the addition of one or more 
 ledger. columns to meet the requirements of any par- 
 
 ticular mode of allocating the indirect expenses, espe- 
 cially as no difficulty will be experienced in adapting 
 the book to suit any system of taking out the cost that 
 may be decided upon, provided the methods described 
 
74 PRIME COST. 
 
 in the previous chapters of booking the cost of labour 
 and material be adhered to. In most cases, however, 
 it will suffice simply to enter the percentages of indirect 
 factory expenses and depreciation at the end of each 
 account in the Prime Cost Ledger. The latter, when 
 embracing any items of indirect expenses, should strictly 
 be termed the Cost Ledger ; but to avoid unnecessary 
 complexity, we have adhered to the term Prime Cost 
 Ledger, even when the book so referred to registers cost 
 of production and not merely prime cost. 
 
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CHAPTER V. 
 Stock. 
 
 We are now prepared to consider the final stage of the 
 book-keeping appertaining to the production and dis- 
 posal of commodities. In the preceding 
 chapters we have endeavoured to show as 
 comprehensively as the limits of this treatise admit, the 
 manner in which the multifarious transactions relating 
 to the purchase and expenditure of labour and material 
 are recorded in the factory books, and how those books 
 assimilate to the commercial accounts of a manufac- 
 turing business. 
 
 In the second chapter we have dealt with the employ- 
 ment of labour and the payment of wages ; in the third, 
 with the purchase and consumption of materials or 
 stores, and in the fourth, with the prime cost of the 
 manufactured article called stock. 
 
 In this chapter we propose to trace the records which 
 ' m should be made in connection with the reali- 
 
 Manufac- 
 
 tured com- zation or distribution of the manufactured 
 hourglasses commodities. This branch of our subject 
 of trans- embraces, so far as book-keeping is concerned, 
 
 four distinct classes of transactions : — 
 ist. The transfer of the finished article from the 
 
 factory as stock into the warehouse. 
 
 v/ 
 
76 STOCK. 
 
 2nd. The return of articles from the warehouse to 
 the factory for the various reasons which will 
 be mentioned. 
 3rd. The sale or distribution of stock or manufac- 
 tured articles. 
 4th. The return to the warehouse of stock issued, or 
 of stock which was originally sold, but has 
 been rejected or returned by the purchaser. 
 All these transactions have to be traced into both the 
 stock books and the commercial books, and in the case 
 of the sale of stock, and in that of the return or rejection 
 of the stock issued or sold (the third and fourth classes 
 respectively), the book-keeping is complicated by the 
 fact that each transaction has to be brought into the 
 Commercial Ledger at two different prices. That is to 
 say, when an article is sold it is taken out of stock at 
 the price at which it stands in the Stock Ledger, and, in 
 ._ the case of an absolute sale, it is invoiced to 
 
 Two prices 
 
 for same the customer at a higher price. As a conse- 
 quence, a sale will appear in the Commercial 
 Ledger to the debit of a customer, and to the credit of 
 trading account, at the invoice price ; whilst by a corre- 
 sponding but independent process of book-keeping, the 
 same transaction will appear at a lower or the cost 
 price to the credit of stock account, and to the debit of 
 trading account. The converse will be the case when 
 stock is taken back from a customer and sent into the 
 warehouse, the price at which it is credited to a cus- 
 tomer's account not generally being the same as that at 
 which it is debited to stock. In this way the 
 
 Stock Books. ■ J 
 
 stock account in the Ledger always shows the 
 aggregate cost value of the stock-in-trade; the personal 
 accounts, the amount received, or to be received, by the 
 
DISTRIBUTION OF COMMODITIES. 77 
 
 firm in respect of the goods sold ; while the trading 
 account (which is debited with the items representing 
 the value of goods issued from stock, and credited with 
 the sales debited to personal accounts) will bring out the 
 difference between the cost price and the selling price, 
 which will be carried to profit and loss account, as the 
 gross profit or loss. This process is effected by entering 
 the sales in two separate books corresponding to each 
 other, the one dealing with the invoice prices, the other 
 with the cost prices, and likewise by entering the stock 
 returned to warehouse in two books which perform 
 similar functions for the cancelled sales. 
 
 The two books in the first of these cases would be 
 respectively the customary Day Book, containing records 
 of the invoices rendered, and the Sales Analysis Book, 
 containing records of the stock requisition forms (Speci- 
 men No. 43) for stock issued. In the case of the return 
 of stock the two books would be respectively the Sales 
 Cancelled Book, containing records of the credit notes 
 sent to customers, and the Stock Returned by Customers 
 Analysis Book, containing records of the Stock Returned 
 Debit Notes (Specimen No. 44). The advantage of 
 carrying out the suggestions made in the introductory 
 chapter as to distinguishing books by their bindings 
 will be manifest in the case of these four books. The 
 Stock Issued Book and the Stock Returned Book are 
 kept by the warehouseman, whilst the corresponding 
 books, viz., the Sales Analysis Book, and the Sales Can- 
 celled Analysis Book, are kept in the counting-house. 
 
 In giving titles to some of these books we do so pri- 
 marily with the desire to indicate their functions, and, 
 Titles of as already stated, the forms suggested must 
 books. b e taken to mark the transactions which it 
 
78 STOCK. 
 
 is necessary to register rather than the outlines of the 
 records. 
 
 The four counting-house books are posted to the 
 Ledger; the Day Book individually to the debit of per- 
 posting sonal accounts, and collectively, by means of 
 
 of stock the Journal, to the credit of trading account ; 
 
 accounts "*~, • -r» i 
 
 commercial the Sales or Stock Issued Analysis Book to 
 Ledger. ftie credit of stock account and to the debit 
 
 of trading account ; the Sales Cancelled Book, the con- 
 verse of the Day Book, individually to the credit of 
 personal accounts, and collectively to the debit of 
 trading account ; and the Sales Cancelled or Stock 
 Returned Analysis Book, being the converse of the Sales 
 Analysis Book, to the debit of stock account and to the 
 credit of trading account. (See Diagram IV.) 
 
 We can now proceed to a detailed examination of the 
 book-keeping relating to this branch of our subject. 
 
 The first class of transactions is, as before stated, the 
 rirst class of transfer of the finished article from the factory 
 
 transactions: . -, -, r^, r , c 
 
 Factory to to tne warehouse, lhe lorm by means or 
 warehouse. which this transfer is effected has already been 
 referred to as the Stock Debit Note (Specimen No. 35). 
 
 This debit note is entered by the warehouseman in 
 stock Re- the Stock Received Book (Specimen No. 36), 
 ceived Book. and postec i to g^ fe\>\t of the Stock Ledger. 
 
 Upon reaching the counting-house the Stock Debit 
 Note is entered to the credit of the Prime Cost Ledger, 
 stock Debit as explained in the preceding chapter, and 
 Note. faQ total debits to stock, in respect of articles 
 
 finished, are journalised month by month to the debit of 
 stock account in the Commercial Ledger. 
 
 With regard to the return of articles from the ware- 
 
 ffr 
 
TRANSFERS BETWEEN STORE AND WAREHOUSE. 79 
 
 house to the factory, which constitutes the second class 
 second class °f entries, it may be remarked that although 
 of transac- the articles made for stock may all have been 
 house to manufactured under the personal supervision 
 factory. f those who will more or less be connected 
 
 with their sale, and questions as to the rejection of 
 Rejected goods are not likely to be nearly as numerous 
 stock. as jf t ^ e ar ti c ]es had been made by an outside 
 
 contractor, still the question of the return to the factory 
 of finished articles, either on account of bad workman- 
 ship or alteration of design, may arise and must be 
 provided for in the book-keeping. In all such cases it 
 will be desirable to send into the store, at the time the 
 finished article is refused as stock, a Transfer Note 
 (warehouse debit to store). 
 
 In Specimen No. 38 this Transfer Note is shown with 
 a counterfoil ; but a duplicate, by means of carbonised 
 paper, can also be used. 
 
 The articles rejected as stock having been sent into 
 store, it will remain to be determined what alterations, 
 if any, are to be made. Should further labour or mate- 
 rial be required to be expended, a new stock order will 
 be issued, and the recording of the expenditure will 
 follow the routine laid down for the manufacture of 
 commodities. 
 
 The adjustments as between warehouse and store are 
 best recorded by the warehouseman and storekeeper 
 _ „ entering: the transfer notes in a Transfer 
 
 Transfer & 
 
 Books and Book. The warehouseman will, of course, 
 Notes " enter on the credit side of his Transfer Book 
 
 the credits to his stock for the finished articles forwarded 
 by him to the store. On the debit side of his Transfer 
 Book he will enter the debit notes received by him from 
 
80 STOCK. 
 
 the storekeeper for articles transferred from store to 
 Retail trans- warehouse. The latter class of entries arise 
 actions. out f transactions of a retail character, which 
 in the case of a manufacturing concern may be taken to 
 be exceptional, but as the existence of such a combina- 
 tion is possible, the concluding part of this chapter will 
 be devoted to its consideration. 
 
 With regard to the Transfer Books, the entries made 
 by the storekeeper will, naturally, be the reverse of 
 those made by the warehouseman, and the store will be 
 credited with all articles forwarded to, and debited with 
 all articles received from, the warehouse. The two 
 Transfer Books will therefore always balance. It will 
 be necessary to post the items in the Transfer Books to 
 the Stores and Stock Ledgers respectively, so as to bring 
 out the correct balances, not only as between these 
 Factory Ledgers in the aggregate, but also as between 
 the individual Stores and Stock Ledger accounts. 
 
 The specimen ruling of the Store Transfer Book (No. 
 39) will, with necessary alteration of headings, apply 
 equally to the Warehouse Transfer Book of which it is 
 the counterpart. 
 
 Whilst we think it necessary to state in full detail the 
 principles to be remembered in dealing with these 
 transfers, it must in any individual case be left to the 
 accountant to determine whether the circumstances of 
 any particular business admit of the functions of the 
 two Transfer Books being adequately performed by one 
 book. 
 
 The transfer notes between store and warehouse, and 
 vice versa, can, if the nature and extent of the trans- 
 actions warrant it, when forwarded to the counting- 
 house, be entered in a Transfer Analysis Book, and the 
 
TRANSFERS BETWEEN STORES AND WAREHOUSE. 8 1 
 
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82 STOCK. 
 
 Journal entry for the commercial books be based on the 
 amounts so arrived at ; or, if the transactions are few 
 they can be recorded from the Transfer Notes into the 
 Journal direct. 
 
 The book-keeping in relation to the sale of commo- 
 dities may be said to be initiated by the receipt of an 
 sale of com- order, and as regards the factory, will hold 
 modules. good whether received direct from a customer 
 or through an agent. The questions of discount or com- 
 mission which present themselves in the latter case are 
 transactions which it is necessary to deal with in the 
 commercial books only. The principal of the firm, if he 
 accepts the order, will probably initial it by way of 
 authorising its execution. Should the stock of the com- 
 modities ordered be exhausted, or should the articles 
 require to be specially manufactured, an order to manu- 
 facture the given or a larger number of similar articles 
 for stock, should, as already explained, be passed 
 concurrently with the acceptance of the order. 
 
 The customer's order haying been accepted may be 
 orders Re- registered in an Orders Received Book (Spe- 
 ceivedBook. c i men ]sj 0# 40). Xhe order may then be 
 
 passed on for execution to the warehouseman, who 
 should have received a standing instruction to return 
 all orders to the counting-house when completed. If it 
 be thought unadvisable to pass the original order (which 
 may contain references to the terms of payment, com- 
 mission, or discount, &c.) to the warehouseman, he may 
 
 be provided with a copy or with extracts 
 warehouse- from the Orders Received Book, or a special 
 
 form of advice may be sent to him. 
 
STOCK ISSUES. 
 
 83 
 
 ORDERS RECEIVED BOOK.— Specimen No. 40. 
 
 O u 
 
 GO 
 
 
 S3 
 
 h 
 
 V 
 
 c 
 
 
 
 *u O 
 
 R 
 
 c3o 
 
 Ordered 
 by 
 
 Nature 
 
 of 
 Order. 
 
 Delivery 
 
 Requested 
 
 by 
 
 Date 
 
 Supplied. 
 
 c 
 1— 1 
 
 Remarks. 
 
 Enter in this column route 
 
 by which goods are to be 
 
 sent, also marks for cases, 
 
 and any special instruction. 
 
 
 
 
 
 
 
 
 
 
 The advice may take the form shown in Specimen 
 No. 41. 
 
 Specimen No. 41. 
 Stock Requisition and Advice to Warehouseman 189 No. 
 
 Please forward the undermen- 
 tioned Articles to at 
 
 per 
 
 Marking Cases 
 
 Customer's Order No. or Reference 
 
 Stock Requisition Book, fol. 
 
 Sales Analysis Book, fol. 
 
 Article, with Full Description. 
 
 Ready for dispatch 189 
 
 Warehouseman. 
 
 Approved 
 
 No, 
 
 Weight. 
 
 c 
 o 
 H 
 
 
 o> 
 
 V) 
 
 1-1 
 
 
 Amount. 
 
 
 The form could also be made to serve the warehouse- 
 man as a Stock Requisition, and it would, in that case, 
 stock issued be entered in the Stock Issued Book. In cases 
 Book. j n ^yhjch t he goods are ready for shipment, 
 
 and further instructions have to be given concerning 
 them, the form would be sent to the counting-house, 
 
8 4 
 
 STOCK. 
 
 and if the dispatch of the goods be approved, the requi- 
 sition could be returned to the warehouseman with the 
 information inserted thereon. It is necessary to follow 
 this routine if, as is sometimes the case, it is not possible 
 for the customer to give complete instructions as to for- 
 warding when placing the order, or if special arrange- 
 ments as to payment before, or on, delivery have to be 
 made. 
 
 STOCK ISSUED BOOK.— Specimen No. 42. 
 
 Date. 
 
 Sale 
 
 Order 
 
 No. 
 
 Article. 
 
 No. 
 
 Weight. 
 
 Rate. 
 
 
 
 
 Ledger 
 Fol. 
 
 CO 
 
 4* 
 
 to 
 u 
 
 XI 
 
 3 
 
 Amount. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Should the original order be sent to the warehouse- 
 man the stock may be drawn from the warehouse, accord- 
 stock Re- ing to the conditions of the business, either 
 quisitions. ^y posting the order direct to a Stock Issued 
 Book (Specimen No. 42), or by means of a Requisition. 
 Form (Specimen No. 43). 
 
 The requisition would likewise require posting in the 
 Stock Issued Book. But in this case that book would 
 require, for purposes of reference, an additional column 
 for the No. of the Stock Requisition. The Stock Issued 
 Book will of course in turn be posted to the credit side 
 of the Stock Ledger. 
 
 Where there is a great variety in the articles sold, or 
 multiplicity of transactions, it may be desirable that the 
 
SALES ANALYSES. 85 
 
 Daily return counting-house should be kept regularly in- 
 of stock formed of the stock issued each day. This 
 
 issued. J 
 
 can be done either by alternate Stock Issued 
 Books being kept, so that the previous day's record of 
 stock issued may be always at the counting-house and 
 the current day's record in the warehouse ; or the ware- 
 houseman may send in every morning a Stock Sent 
 Away Form, showing all stock that has been issued 
 during the previous day, giving in each case the Order 
 No., so that the clerk invoicing may immediately turn 
 to the Orders Received Book and see the stipulations 
 and conditions on which the order was accepted. 
 
 It is also desirable that the amount of the stock requi- 
 sitions should, in the counting-house, be entered and 
 stock issued analysed in a Stock Issued or Sales Analysis 
 
 zasmL B °° k - xhis b °° k (° f whkh we d ° not £ ive 
 
 Book. a specimen ruling, as it pertains to the office) 
 
 should be so ruled that the various items entered from 
 the Stock Requisitions might be analysed under the 
 various branches of the business. The aggregate of the 
 totals of such branches would necessarily agree for any 
 given period with the totals of the stock requisitions for 
 the same period, and necessarily also with the totals of 
 the warehouseman's Stock Issued Book. 
 
 The fourth class of transactions referred to at the out- 
 Fourtk class set of this chapter involve the procedure to 
 
 of trans- ,., r . \ 
 
 actions: be adopted m the factory with regard to 
 stock back stock which is rejected or returned, after 
 
 to ware- =? — - ' 
 
 house. having been sent out for inspection or ap- 
 
 proval, on loan, hire, or exhibition. 
 
 stock Re- ^ e warenous eman on receipt of such goods 
 turned Debit will make out a Stock Returned Debit Note 
 (Specimen No. 44). 
 
86 
 
 STOCK. 
 
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CONCENTRATION OF BOOKS. 
 
 87 
 
 Stock Re- 
 turned by 
 Customers 
 Book. 
 
 These Stock Debit Notes will be duly en- 
 tered in a Stock Returned by Customers Book 
 (Specimen No. 45), which will be posted to 
 the debit side of the Stock Ledger. 
 
 STOCK RETURNED BY CUSTOMERS BOOK.— Specimen No. 45. 
 
 Stock 
 Debit 
 Note. 
 
 Article. 
 
 Sale 
 
 Order 
 
 No. 
 
 6 
 
 Weight. 
 
 6 
 
 ■4-> 
 
 a 
 
 A 
 
 
 
 Stock 
 
 Ledger 
 
 Fol. 
 
 U 
 
 to 
 E 
 
 
 Aiiiuuiil 
 
 
 
 
 
 
 
 
 
 
 The Stock Returned Debit Notes are in the counting- 
 
 «. ■, « house entered and analysed in a Stock Re- 
 stock Re- J 
 
 turned Ana- turned by Customers Analysis Book, which 
 lysis 00 . | s t ^ e converse f t ^ e s a i es Analysis Book 
 
 already referred to. As an instance of the possibility of 
 concentrating the books, whilst adhering to 
 tion of the principle laid down, it is well to mention 
 
 Books. that in an establishment where there is little 
 
 variety in the articles sold, or where the sales are not 
 numerous, the stock requisition might form the basis on 
 which goods are invoiced from the counting-house. In 
 such cases the Sales, or Day Book (debit to customers), 
 should be provided with a column in which could be en- 
 tered against the respective invoices the stock price of 
 the article as shown on the requisitions. It would thus 
 be possible to obtain by the mere process of addition 
 the total amount of the invoices rendered, and the value 
 at stock prices of the articles so invoiced, thus obviating 
 the need for a Stock Issued (or Sales) Analysis Book. 
 
SS STOCK. 
 
 Equally the Stock Returned Debit Note for goods re- 
 turned by customers might be treated as the basis for 
 the credit note to the customer, and the Sales Cancelled 
 Book (credit to customers) might be so ruled as to show 
 the invoicing, as well as the cost rates of the stock in- 
 voiced and returned, thus obviating the need for a Stock 
 Returned Analysis Book. This concentration of books 
 does not prevent an analysis being made of the invoices 
 or credit notes, nor of the corresponding stock requisi- 
 tion or stock debit notes, under departmental or other 
 heads. 
 
 In the case of articles sent out for inspection or on 
 loan, it is very desirable that whilst a. pro forma invoice, 
 Goods on at the normal selling price, should accom- 
 loan. pany them, the articles should, until an order 
 
 is received or a definite sale effected, be dealt with in 
 the Sales or Day Book at their stock prices as the in- 
 voicing rates. We cannot too strongly insist on the 
 great disadvantage of treating loaned goods in any other 
 way. The system of showing book profit on these trans- 
 actions is most fallacious, and so misleading that for- 
 tunately it cannot be resorted to extensively, or for any 
 length of time, without causing serious embarrassment. 
 It is evident that the stock loaned is not likely to be a 
 constant quantity or of fixed value, and that if treated 
 in precisely the same way as goods sold the profit and 
 loss account for any period is unduly increased at the 
 expense of other periods. 
 
 It will be manifest that the entries in the Stock 
 Ledgers consist of debits for stock received from the 
 Recapituia- factory and for stock returned from customers, 
 tion " and of credits for stock sold to customers 
 
 and stock transferred to store ; and that the balances 
 
RETAIL TRANSACTIONS. 89 
 
 under the various headings will show the number and 
 the value of the various articles on hand, and the aggre- 
 gate of such balances the total value of the stock, which 
 should of course agree with the total value shown by the 
 Commercial Ledger, and with the results of the surveys. 
 
 It will be obvious also that, as regards the counting- 
 house, the various items in the Day Book and the Sales 
 Cancelled Book being posted respectively to the debit 
 and credit of the various purchasers, the sum of such 
 items will in the case of the Day Book give the total 
 credit to trading account for invoices rendered, and in 
 the case of the Sales Cancelled Book the debit to trading 
 account for stock returned by customers. 
 
 The total of the Sales Analysis Book gives the amount 
 which through the Journal is debited to trading account 
 and credited to stock, and the total of the Stock Returned 
 by Customers Analysis Book gives the amount which 
 through the Journal is debited to stock and credited to 
 trading account. 
 
 When these entries have been made the trading ac- 
 count will show with absolute exactness the gross profit ^ 
 realised, and the balance of the stock account (after 
 journalising the debits to stores and credits to stock on 
 account of transfers) will be the value of the stock ready 
 for sale. The relation of these various transactions one 
 to another will be made manifest by Diagram IV. 
 
 In an earlier part of this chapter we alluded to the 
 possible combination of a manufacturer not only dis- 
 rurtiier tributing the commodities he manufactured, 
 retail trans- ^ ut also, in exceptional cases, acting as a 
 actions. retailer of goods produced by others. 
 
 It must not be overlooked that there is a fundamental 
 distinction in these transactions. If a manufacturer acts 
 
go STOCK. 
 
 to any extent as a retailer, it will be well to draw a clear 
 line of demarcation between his two branches of business. 
 In the retail branch, which is an ordinary buying and 
 selling, and not a manufacturing, business, the book- 
 Eetaii keeping is such as properly pertains to the 
 
 warehouse. CO unting-house. In an extensive business 
 where this combination obtains, it may be desirable to 
 establish a separate retail warehouse as distinguished 
 from the warehouse which is the repository of the 
 manufactured stock. 
 
 If, however, the retail transactions are exceptional, 
 and their volume does not warrant in practice any abso- 
 lute division from the manufacturing portion of the busi- 
 ness, the articles which are bought merely for reselling, 
 and on which neither time nor material are expended in 
 the factory, can be dealt with either as stores or, as we 
 think preferably, as stock. 
 
 If they are dealt with as stores, the procedure followed 
 is that described in Chapter III. for the receipt and 
 store withdrawal of material, save that the stores 
 
 method. warrants for articles withdrawn for sale, when 
 they reach the counting-house, should be entered in a 
 Stores Sold Analysis Book, the items in that book being 
 posted to the debit of a stores sold, retail trading, or 
 other similar account in the Commercial Ledger, the 
 credit to that account being the total of the invoices 
 rendered to customers for goods retailed, and the balance 
 representing the gross profit or loss on that branch of the 
 business. 
 
 If articles for retailing be treated as stock, the invoices 
 from the vendors can be passed to the warehouseman, 
 stock the procedure being similar to that for in- 
 
 metnod. voices for stores purchased, .and which is 
 
MANUFACTURE OF PARTS. 9 1 
 
 fully described in Chapter III. In this case the invoices 
 would, in the counting-house, be debited to stock ac- 
 count ; and the withdrawal of the articles from the 
 warehouse would entail a credit to the same account, and 
 a debit to a retail trading account ; this latter account 
 being credited with the value of the invoices rendered to 
 customers. So far as the factory is concerned, the in- 
 voice for goods purchased would pass through the Stock 
 Received Book (Specimen No. 36) into the Stock 
 Ledger, and the Stock Requisition (Specimen No. 43) 
 would pass into the same ledger through the Stock 
 Issued Book (Specimen No. 42). 
 
 An equally effective and probably more simple J 
 method would be to pass all such exceptional items 
 from store into stock by means of the Transfer Book 
 (Specimen No. 39). By these means all invoices for 
 goods purchased would pass through the commercial 
 books to the debit of one account, namely, that of 
 stores, and conversely all invoices for goods sold would 
 pass through the same books to the credit of the trading 
 account, the debit to this account arising at the stock 
 value of the goods. 
 
 We have already referred to the desirability of localis- 
 ing the cost of articles, and shown that the cost of parts 
 of articles can be ascertained by following the routine 
 described, but in concluding this chapter it will be well 
 to refer briefly to those cases in which parts complete 
 in themselves but subsidiary to the manufacture of other 
 articles, are produced in greater quantity than is re- 
 quired for the manufacture of the articles of which they 
 form part. This increased production may be due to 
 certain parts being of a more permanent type than 
 others and added to stock with less risk of obsolescence, 
 
02 STOCK. 
 
 to their greater production at one time cheapening - the 
 cost, to their being parts which may be required for 
 renewals or repairs, to there being a dearth of work in 
 any particular branch of the factory, or to other special 
 causes. 
 
 Whatever be the reason for their production, all ex- 
 penditure on them should be recorded as in the case 
 of a manufacturing or stock order, and the routine 
 described* should be followed. As the parts made in 
 excess of the number required for the manufacture ol 
 the finished article will all have been charged to stock 
 by means of the Stock Debit Note, those intended for 
 sale will remain in the warehouse and be duly recorded 
 in the Stock Books, while those parts intended for 
 future use in manufacture will require to be transferred 
 to the store by means of the Transfer Books, and will 
 be drawn out of store by means of Stores Warrants like 
 all other material required for manufacture. 
 
 * Chapter III., p. 52. 
 
DlAGH 
 
 Showing the Relation of the Books a> 
 
 ( The numbers, where shown, ea 
 
 Cf 
 
 Sales or 
 r Stock, .Issued; 
 
 tsi&Boofo 
 'GruntcrujEoJJ 
 
 Sales or 
 Day J3oo7v/ 
 
 Debit to 
 Customers 
 
 Order* 
 
 ■%?? rs - 
 
 AccvuAtJf 
 
 N. 
 
 Prima 
 
 Cost 
 XtcdLger 
 
 (34-) 
 
 
 ^^SalesCanodleaK 
 
 
 
 7 or \ 
 
 
 
 / JktyJSook/ \ 
 
 
 /Salts CancclUd\ 
 
 \ Creotvtto J 
 
 
 or \ 
 
 \ Customers J 
 
 
 Stock Returned' J 
 
 
 
 \Anaiy sis Booh J 
 
 
 \S A 
 
 \/Coiintir^M>J/~~-~~ 
 
 
 1 toPm 
 
 The Transfers between Warehouse, Plant, and Stt 
 
 and purely departmental adji 
 
[ IV. 
 
 
 
 Forms 
 
 USED IN CONNECTION WITH STOCK. 
 
 pond to the 
 
 specimen rulings.) 
 
 ck/ \. 
 
 
 , 
 
 'jtLOTV \ 
 
 
 
 s selob J 
 
 
 (StocJoIssi&edX 
 1 3odk/ 
 
 \fflare7wii6c)/\^ 
 
 2U 1 
 
 
 / >tSfoGfc/ \ 1 \ 
 
 ^ f 
 
 
 V _2toff& y y / 
 
 ) J 
 
 
 
 
 / -ledger 
 
 
 
 / Stock X 
 
 ^ \ 
 
 
 / Jfetzzrriecl\ 
 ( Boole J 
 \($1farehouse/)J 
 
 asers\ 
 
 
 
 
 edit J 
 
 '/ / 
 
 i y 
 
 , and between Store, Warehouse, and Pla?it t being contingent 
 
 Tients, 
 
 are 
 
 not skozvn on this diagram. 
 
 [Between pp. 92 and 93. 
 
CHAPTER VI. 
 
 FIXED CAPITAL. 
 
 In this chapter we purpose dealing with the accounts 
 pertaining to instruments of production of a more or 
 Definition of ^ ess permanent character. These, as Mill 
 fixed capital. p i n ted out, " produce their effect, not by 
 being parted with, but by being kept ; and the efficacy 
 of which is not exhausted by a single use. To this 
 class belong buildings, machinery, and all or most 
 things known by the name of implements or tools. The 
 durability of some of these is considerable, and their 
 function as productive instruments is prolonged through 
 
 many repetitions of the productive operation Of 
 
 fixed capitals, some kinds require to be occasionally or 
 periodically renewed. Such are all implements and 
 buildings ; they require, at intervals, partial renewal by 
 means of repairs, and are at last entirely worn out, and 
 cannot be of any further service as buildings and imple- 
 ments, but fall back into the class of materials. In 
 other cases, the capital does not, unless as a conse- 
 quence of some unusual accident, require renewal ; but 
 there is always some outlay needed, either regularly or 
 at least occasionally, to keep it up."* 
 
 * " Principles of Political Economy." J. S. Mill. Book I., chap, vi., 
 par. i, Longmans, London. 
 
94 FIXED CAPITAL. 
 
 Inasmuch as the profit or loss of an undertaking for 
 any period is not simply the difference between the 
 Depreciation, receipts and expenditure during that period, 
 nor the current value of plant always the amount which 
 has been paid for or expended upon it, the question of 
 the depreciation of factories and of plant must be 
 regarded as a factor of paramount importance in the 
 determination of the lucrativeness or otherwise of a 
 business, and in the valuation of properties. Many dif- 
 varie of ferent views prevail as to the best way of 
 views on the dealing with these questions, and owing to 
 trades and processes of manufacture varying 
 widely it is impossible to lay down invariable rules. 
 Questions as to the particular practice to be followed in 
 any individual case must, to a large extent, be left to 
 the judgment of those most intimately acquainted with 
 Exhaustive the conditions of the business. A cursory 
 of subject* 011 examination of the fundamental principles 
 impossible, to be observed, and a review of the chief 
 methods in vogue, in regard to " writing off," will not 
 be out of place in a work dealing with Factory Accounts. 
 The question of maintenance is very closely asso- 
 ciated with that of depreciation, and there are four fac- 
 rour factors tors which enter into the determination of 
 
 minauonof an y ru * e *° r arr i v ^ n g' at tne deterioration 
 depreciation, which has taken place : ist. The cost of an 
 object, be it a building, machine, or other asset. This 
 may be either the cost price or, in the case of the trans- 
 fer of an established business, the estimated value of the 
 object. 2nd. Its estimated tenure of life, regard being 
 had to its functions and the conditions under which 
 they are performed. 3rd. The extent and value of the 
 renovation or restoration received by it from time to 
 
VARYING VIEWS ON DEPRECIATION. 95 
 
 time. 4th. Its residual value, either as scrap or as an 
 implement which, though possibly applicable to other 
 uses, is no longer fit for its original purpose. 
 
 Whatever rule is determined upon, it is important 
 that it should be consistently adhered to for a term of 
 ~ , „ * * vears in order to avoid the accounts of par- 
 
 Rule adopted J ~ 
 
 should be ticular years being treated abnormally, which, 
 in the case of joint-stock companies, whose 
 shares are constantly changing hands, would lead to 
 much injustice being done to individual proprietors. 
 
 In many manufacturing businesses the rough-and- 
 ready method is adopted of charging to capital, in 
 __ . addition to the original cost, the cost of all 
 
 The rough- ° ' 
 
 and-ready renewals, alterations, and extensions of build- 
 ings and machinery ; and of debiting profit 
 and loss account in respect of depreciation with a per- 
 centage of the total amount in the Ledger under those 
 heads. In some cases even the current repairs are 
 charged to capital, in which case a propor- 
 chargedto tionately larger percentage should be written 
 
 Capital. rr 1 1 r 1 • j_ • 
 
 on annually for depreciation. 
 In some undertakings no cognizance is taken of depre- 
 ciation in the accounts. In the case of most railways, 
 Depreciation for instance, the deterioration of the plant is 
 ex d endu ent ta ^- en to ^ e adequately and fairly provided 
 ture. for by the current expenditure upon repairs 
 
 and renewals which is debited to revenue account. This 
 practice is defended on the ground that by the very 
 nature of railway property the repairs and renewals 
 must be at least equivalent to the depreciation, and that 
 an effectual check against any starving in maintenance 
 is furnished by the certificates which the heads of the 
 spending departments periodically give as to the con- 
 
o6 FIXED CAPITAL. 
 
 dition of the permanent way, plant, tools, buildings and 
 rolling stocks. Such a system may possibly prove un- 
 objectionable when, an undertaking having been in 
 operation for a number of years, a relation has been 
 established between the expenditure and the deteriora- 
 tion ; but there is always a danger that during its earlier 
 years, when expenditure for repairs, renewals, and ex- 
 tensions is not so imperatively called for as after some 
 years of working, the profit and loss account is not 
 adequately debited with depreciation ; and even if this 
 be done, there is nevertheless the risk of the accounts of 
 particular years being prejudiced. It is doubtful, also, 
 whether the desire to maintain dividends and to show 
 an average expenditure per mile does not lead, in the 
 case of railway companies, to only such work being 
 done during the half-year as will approximately cost 
 the average amount. In the case of water companies 
 likewise, the item of depreciation forms no 
 water com- part of the accounts. But water companies 
 panics. are allowed by Act of Parliament to place to 
 
 a reserve fund surplus profits to the extent of one-tenth 
 of the capital, and as renewals are paid for out of profits, 
 it follows that any abnormal charges in respect of dete- 
 rioration are indirectly met out of this reserve fund ; 
 consequently during the first years of working, when 
 renewals and repairs are insignificant, and no reserve 
 fund has been formed, there is a tendency to relieve 
 revenue account of its fair proportion of wear and tear. 
 In general, it may be stated that unless considerable 
 additions and extensions are constantly made, the 
 system of charging to revenue all repairs and renewals, 
 instead of depreciation, will not in the long run prove 
 satisfactory. Unless adequate provision is made a time 
 
DEPRECIATION AND CURRENT EXPENDITURE. 97 
 
 must arrive when, owing to some of the machines and 
 tools having become wholly obsolete, or the lease of 
 buildings having expired, an amount will have to be 
 debited to Profit and Loss which should in strictness 
 Distribution have been borne by previous years. In this 
 
 ttraTmrUflb wa ^ some Y ears are made to appear unduly 
 of object. lucrative at the expense of others, instead 
 of the depreciation being charged equally over the 
 number of years constituting the life of the object, in 
 direct proportion, if possible, to the actual deteriora- 
 tion incurred in each period. This is always at least 
 approximately possible. In certain cases only can 
 maintenance be said to balance deprecia- 
 
 Only in cer- . . x 
 
 tain cases tion. " In any particular building, machine, 
 that mamte- or a pp Ur tenance, decay or wear of some 
 balances sort must take place in the course of 
 
 depreciation. , • 1 • • j 
 
 time, and repairs, in order to compensate 
 fully for the decline in value, must take the form of 
 renewal. This being the case, the absolute replace- 
 ment of some portion of the plant every year may thus 
 maintain an average aggregate value. In only two 
 kinds or classes of plant, however, can such an exact 
 balancing of loss by repairs and renewals be ventured 
 on ; one, where the plant wears out so quickly as to 
 need replacement at short intervals, affording constant 
 proof, by the mere continuance of working, that not 
 only the earning power of the factory is maintained, 
 but also the capital value ; and in a second class, that of 
 undertakings so large and permanent as to afford a 
 wide average of deterioration and renewal over the 
 whole plant." * It is worthy of note, that even in the 
 
 * "The Depreciation of Factories, and their Valuation." Matheson. 
 Spon : London. 
 
 H 
 
 lX 
 
9 8 FIXED CAPITAL. 
 
 two cases referred to Mr. Matheson speaks with some 
 hesitancy, and alludes to such a mode of procedure as a 
 venture. There is always the risk of plant gradually 
 becoming obsolete, even though kept in good repair. 
 
 In some instances the amount charged to revenue 
 account for depreciation is a fixed sum, or an arbitrary 
 percentage on the book value. In others it varies 
 according to the business effected, or to the balance 
 other remaining to profit and loss account, or is 
 
 methods in regulated by the desire of the firm or its 
 managers, either on the one hand to show a 
 large profit, or on the other to add to the stability of the 
 concern. In comparatively few establishments, how- 
 oniy rarely ever, is the endeavour made to systematically 
 that actual approximate the amount charged to revenue 
 
 d eteri or a - 
 
 tionis for depreciation to the actual deterioration 
 
 charged. which has taken place, and still more rarely 
 is it attempted, when the actual depreciation has been 
 ascertained, to allocate it to the various departments in 
 which it has been incurred, or better still, to the various 
 operations which have been carried on. 
 
 The direct way of determining the depreciation or 
 appreciation of the assets of an undertaking would 
 periodical prima facie appear to be by means of a re- 
 thedteect valuation of all the properties at periodical 
 method. times. In the case of trades in which the 
 wear and tear of plant is proportionate to the work 
 done this course would have the advantage of charging 
 fairly the deterioration due respectively to a period of 
 brisk trade and to a time of depression, by manifesting 
 in the former period a greater degree of wear and tear 
 due to a larger volume of business, or to time contracts 
 compelling a resort to overtime ; while in periods of 
 
PERIODICAL REVALUATION. 99 
 
 depression a smaller amount would obviously be charge- 
 able for depreciation, much of the machinery and plant 
 having probably stood idle. But this method would in 
 Disadvan *^e ma J or ity °f trades lead to such enormous 
 tagesoftMs fluctuations in the profit and loss account, 
 especially if the periodical valuation was 
 based upon the market price of the properties, and not 
 simply upon their value as integral portions of a " going 
 concern," that, except in a few trades, it would be im- 
 practicable. This would especially be the case when 
 raw material, subject to market fluctuations, formed a 
 large proportion of the plant and stock-in-trade. Such 
 a method would often be a fruitful source of confusion 
 to write off an< ^ error. In short, to write off only such 
 only mam- portion of the cost of the plant as represents 
 
 fest deteri- * . . 
 
 oration fai- the apparent deterioration that has taken 
 lacious. place would be fallacious. Although ma- 
 
 chinery or plant may show no signs of diminished value 
 or loss of earning power, yet its term of life and its 
 value in the market must be lessened by lapse of time. 
 A periodical survey of all buildings, plant, &c, is, how- 
 ever, very important, and would serve, if no other pur- 
 pose, as a very valuable check upon the system of 
 calculating depreciation that may be adopted. 
 
 Moreover, a periodical valuation of the assets, as the 
 basis of a depreciation rate, raises considerations of 
 Profit and vei T g" reat significance, such as the question 
 losaon of the interdependence of the revenue and 
 
 C Z)_ T) 1 fl21_ 1 
 
 capital accounts, and the question of how far 
 a loss or profit on capital account, i.e. a diminution or 
 increase in the realizable value of any of the assets, 
 should affect the profit and loss account. These are 
 points of considerable interest, and deserve to be dis- 
 
IOO FIXED CAPITAL. 
 
 cussed to a greater extent than the limits of this work 
 will permit. The following observations by a leading 
 authority on the law relating to joint-stock companies 
 are, however, very apposite : — 
 
 " Capital may be lost in either one of two ways, 
 which may be distinguished as loss on capital account, 
 opinion of an< ^ l° ss on revenue account. If a ship- 
 Mr.Buckiey. owning company's capital be represented by 
 ten ships with which it trades, and one is totally lost 
 and is uninsured, such a loss would be what is here 
 called a loss on capital account. But if the same com- 
 pany begins the year with the ten ships, value say 
 ;£ 100,000, and ends the year with the same ten ships, 
 and the result of the trading, after allowing for depre- 
 ciation of the ships, is a loss of £i,coo, this would be 
 what is here called a loss on revenue account. 
 
 " Where a loss on revenue account has been sus- 
 tained, there is of course no profit until that loss has 
 been made good either by set-off of previous undivided 
 profits still in hand, or by profits subsequently earned. 
 But until the case of Neuchatel Asphalte Company the 
 question was open whether a company under the Com- 
 panies' Acts, which has lost part of its capital by loss 
 on capital account, can continue to pay dividends until 
 the lost capital has been made good. 
 
 " The case of Neuchatel Asphalte Company has now 
 shown the true principle to be, that capital account and 
 revenue account are distinct accounts, and that for the 
 purpose of determining profits you must disregard 
 accretions to or diminution of capital. Suppose I buy 
 ^100 Consols at 97, and at the expiration of a year 
 they have fallen to 94, is my income £3 or nothing ? If 
 nothing, then if at the expiration of the year they had 
 
INTERDEPENDENCE OF REVENUE AND CAPITAL. 10 1 
 
 risen to par, my income would by parity of reasoning 
 have been £6> not ^3. Is the result affected by the 
 question whether at the end of the year I am or am not 
 about to sell my Consols ? Suppose a tramway company 
 lays its line when materials and labour are both dear, 
 both subsequently fall, and the same line could be laid 
 for half the money, and as an asset (independent of 
 deterioration from wear) would cost for construction 
 only half what it did cost. Is the company to make 
 this good to capital before it pays further dividend ? 
 If so, then if the cost of materials and labour had risen 
 after the line was laid might not the company have 
 divided as dividend this accretion to capital? Upon 
 such a principle dividends would vary enormously, 
 and sometimes inversely to the actual profit of the 
 concern. 
 
 " If revenue account be treated as a distinct account, 
 these difficulties disappear, and subject to the difficulty 
 which must be encountered of discriminating between 
 revenue charges and capital charges, a safe and intel- 
 ligible principle is arrived at. The creditors of the 
 company are entitled to have the capital account fairly 
 and properly kept ; but, they are not entitled to have 
 losses of capital on capital account made good out of 
 revenue. It is no doubt true, that before arriving at 
 revenue at all there are payments which must be made 
 good to capital, on account of capital wasted or lost in 
 earning the revenue. For instance, in the common case 
 of leaseholds, which are a wasting property, the whole 
 of the rental will not properly be income; in the case of 
 colliery properties, the difference between the price at 
 which the coal is sold, and the cost of working and 
 raising it, will not all be income, for there must also be 
 
102 FIXED CAPITAL. 
 
 a deduction made in favour of capital representing the 
 diminished value of the mine by reason of its containing 
 so many less tons of coal ; in the case of a tramway 
 company, you will not have arrived at net profit before 
 you have set apart a sum to make good deterioration. 
 But when all proper allowances have thus been made in 
 favour of capital, the balance is revenue applicable for 
 payment of dividend/' * 
 
 We take it that the practical view must be that, if at 
 a given period the realisable value of all properties, 
 The practi- a ^ ter liquidating all liabilities, is in excess of 
 cai view of the amount of subscribed capital, such sur- 
 plus, whether the gain has been made on 
 capital account or revenue account, constitutes profit ; 
 while the amount by which realisable assets fall short 
 of the liabilities including the subscribed capital must 
 Profit and ^ e considered as loss. So long as a busi- 
 loss account. ness j s a going concern, it would probably 
 be inadvisable for the revenue account to serve the 
 purpose of an index of the fluctuations in the market 
 value of the constant or fixed assets essential to the carry- 
 ing on of the business, for in such a case the revenue 
 account would oscillate perhaps from a large profit one 
 year to large loss in the next, although the nature, 
 volume, or lucrativeness of the current business may 
 sinking have remained without abnormal change. 
 fund. With a view, however, to providing against 
 
 an eventual loss in the realisation of an asset the value 
 of which tends to decrease, it would probably be judi- 
 cious to establish a sinking fund by debiting the revenue 
 account annually with a -fixed percentage to cover all 
 
 * "The Law and Practice under the Companies Acts." H. Burton 
 Buckley, M. A., Q.C. London: Stevens and Haynes. 
 
INSURANCE AGAINST LOSS. 103 
 
 contingencies. This would also apply to plant which is 
 not worn out before it is replaced by improved machines. 
 Reserve Similarly, if the asset is improving in value 
 
 fund. we d not recommend that the increment 
 
 should be placed to the credit of profit and loss account, 
 but that it be debited to the account of that asset and 
 credited to a reserve fund opened to provide for any 
 future diminution in its market value. If a sinking fund 
 has been established, the amount might be placed to its 
 credit. 
 
 Although it does not seem practicable to lay down a 
 universal rule that a loss on capital must be made good 
 before further dividends, if earned on profit and loss 
 account, can be distributed, there are cases in which it 
 is obviously necessary that this set-off should be made. 
 In the case already referred to of the Snipping Company 
 with ten ships, one of which is uninsured and is lost, 
 inasmuch as the profit and loss account has not, — from 
 what must be assumed to be motives considered as 
 economical, — been charged with the cost of insurance, 
 and the risk of loss has been undertaken, that account 
 must therefore bear the loss when it is incurred. Thus 
 the account named would bear the total loss of one 
 ship and the depreciation of the remaining nine. 
 insurance Indeed, a loss which might have been pro- 
 against vided against by insurance, or one which 
 
 I0BSG8 
 
 underwriters will not insure, except at a 
 premium so high that the firm prefers incurring the 
 risk to paying the cost of insurance, seems always a 
 fair charge to profit and loss account if it has not been 
 provided for by the creation of a reserve fund. The 
 question of whether or not the properties of a firm are 
 insured against fire has always to be considered in esti- 
 
104 FIXED CAPITAL. 
 
 mating the liabilities of a concern, and the few notes in 
 the Appendix on the law relating to Fire Insurance 
 will probably not be considered out of place in view of 
 the importance of the subject in relation to the accounts 
 of a factory. It will be observed that there are many 
 points connected with effecting an insurance, the non- 
 observance of which may invalidate the policy, and 
 that a firm may, by omitting to carefully examine the 
 conditions of their fire policies, find when part of their 
 buildings or stock has been destroyed by fire, that they 
 are not entitled to indemnification by the insurers. 
 
 The Income Tax Acts also have an important bearing 
 upon the depreciation and valuation of assets, and no 
 income Tax rnethod of dealing with large assets of fluctua- 
 Acts. ting value should be decided on without due 
 
 regard being had to the provisions of these Acts. Under 
 these Acts everything in the nature of property, which 
 produces, or is capable of producing, or itself consists in, 
 an annual income or revenue, is subject to income tax. 
 It is not, however, in all cases necessary that a profit 
 shall in any one year actually be made out of property, 
 in order that its owner may become liable to the duty 
 in that year. Under Schedule D duties are charged in 
 respect of any trade, manufacture, adventure, or con- 
 cern in the nature of trade not contained in any other 
 schedule of the Act, and the duty is (save in a few 
 exceptional cases) computed on a sum not less than the 
 full amount of the balance of the profits or gains upon 
 a fair and just average of three years. 
 
 Any increase in the value of an asset, if credited to 
 profit and loss account, would be subject to assessment, 
 but it by no means follows that the converse holds good, 
 and that losses will be allowed. For this reason a firm 
 
DEPRECIATION ON THE LIFE BASIS. 105 
 
 may suffer appreciable loss, to the extent of the duty- 
 paid, by their profit and loss account reflecting the 
 variations in the value of their assets. A firm may for 
 one or more years, as a result of a general rise in prices, 
 have realised large surpluses on their properties, and 
 although they may have paid full duties in respect of 
 such gains, it is not certain that in the event of a 
 reaction of prices, and their losing as much as they had 
 gained or more, such loss would be allowed to form a 
 factor in the determination of the average profit. It is 
 hard to say what is an allowable deduction from profit, 
 inasmuch as the statutes for the most part define the 
 term negatively by enumerating the deductions which 
 are not allowed. In Appendix B will be found a 
 synopsis of those sections of the Income Tax Acts which 
 have a bearing upon the matters here discussed. 
 
 The ideally best way of arriving at a depreciation 
 rate is to take the life of a building or machine as the 
 _ ,■«. * basis of the rate, modified by the other three 
 
 The life of » J 
 
 an object the before-mentioned factors, viz. original cost 
 
 best basis. ■ • . . . • 1 • j 1 1 
 
 plus interest, renovation, and residual value. 
 This method, however, is attended with some difficulties 
 Difficuitiesof m tne case of properties whose tenure, unlike 
 this method, that of leases, is not well defined ; and also 
 in the case of a newly established business, to which 
 the experience of other establishments has but little 
 application. Should the nature of any particular busi- 
 ness be such that the life of the appurte- 
 
 Ad vantages Jrjr 
 
 of this nances can be estimated with tolerable accu- 
 
 racy, this plan will be found to be the most 
 scientific in its operation ; for although the life of an 
 asset may vary with the surrounding conditions, in the 
 same way as the life of a horse depends, cceteris paribus, 
 
106 FIXED CAPITAL. 
 
 upon the character of the work it performs, yet, if once 
 the life of an asset has been determined — and a manager 
 of a business which has been established a year or two 
 should be able to frame at least an approximate esti- 
 mate of the durability of the various implements he 
 employs — there will be no difficulty in allocating the 
 depreciation to the various processes. If, for example, 
 Example of ** * s settled by experience that the life of a 
 the method, horse employed in drawing a tramcar is 
 three years, and that the number of journeys performed 
 
 per diem is ten, then , * — — of the cost price, less the 
 
 > 365 x 10 x 3 
 
 residual value of the horse (the cost of maintenance 
 being charged to running expenses), will be the charge 
 per journey for depreciation, and the same rule applies 
 if, instead of horses, steam engines are employed, or if 
 the rolling stock and plant are dealt with. 
 
 Leases for a definite number of years, or in perpetuity 
 (leases renewable from time to time at the option of the 
 
 Leases afford ^ essee mav ^ e regarded as leases in perpe- 
 eood tuity) afford a very appropriate illustration of 
 
 illustration. ., i r t • 11 • . • 
 
 the rule of basing the depreciation rate upon 
 the life of the object. In Appendix F is reproduced a 
 Amortiza- table recommended by Mr. Pixley,* which 
 tion table. w {i\ fo e f oun d useful in calculating the amount 
 to be set aside annually in order to amortize a lease, 
 and the table is also applicable to other properties, the 
 life of which has been determined. Inasmuch as the 
 table takes cognizance, and correctly so, of interest at 
 the various rates shown, the Ledger account of the asset 
 in question should be debited each year with interest 
 at a given rate and credited with the corresponding 
 
 * "Auditors: their Duties and Responsibilities." By F. W. Pixley. 
 3rd edition. London : Effingham Wilson. 
 
DILAPIDATIONS. 107 
 
 amortization rate shown in the table, until, at the expi- 
 ration of the tenure of the lease or other object, the 
 whole of the amount at which it stood in the books 
 has been exhausted. The hypothetical Ledger account 
 Example. (Specimen No. 46) of a five years' lease from 
 the time of its purchase to its expiration will serve to 
 elucidate the table referred to. The purchase price of 
 the lease is taken at £4,500, and interest is calculated at 
 5 per cent, per annum, which is of course debited to the 
 lease account, and credited to profit and loss account, a 
 correspondingly larger amount being debited to that 
 account in respect of amortization. 
 
 The amount which is debited each year to profit and 
 loss account by way of amortization, is arrived at by 
 dividing the amount of the purchase price, £4,500, by 
 4*329, the latter being the number in the 5 per cent, 
 column of the table on the line corresponding to five 
 years, that being the number of years over which the 
 amortization is to extend, and crediting the account 
 each year with the amount so written off. 
 
 The question of the liabilities of lessees for dilapida- 
 tion and waste of premises calls for some consideration 
 Diiapida- ^ n reference to the matters here referred to. 
 uons. if ? under the conditions of the lease, dilapi- 
 
 dations require to be made good upon its expiration, 
 provision for the necessary outlays should periodically 
 be made, preferably through a sinking fund. A con- 
 venient summary in tabulated form of the law relating 
 to dilapidations will be found in Mr. Fletcher's book on 
 the subject.* 
 
 In many businesses it may be found advisable, for the 
 purpose of estimating depreciation, to divide the objects 
 
 * " Dilapidations." Banister Fletcher. London : Batsford. 
 
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CLASSIFICATION OF ASSETS. log 
 
 into classes, for although the general result of the busi- 
 ness operations during a given time may be normal, 
 yet by dealing separately with the depreciation of each 
 
 ciassifica- c l ass °f appurtenances it may be found that 
 tion of some of the departments show abnormal 
 
 results. A general rate of depreciation may 
 lead principals to neglect what may, comparatively, be 
 more profitable operations ; or to push a department of 
 the business which, if it bore its full proportion of depre- 
 ciation, would yield less than the average rate of profit. 
 This separation of departments is the more desirable 
 _.._-_- as the same method of allocation will obvi- 
 
 Tixed plant 
 
 and loose ously not apply to loose plant and tools and 
 p an ' to plant and tools which are fixed. 
 
 Although it is theoretically possible to frame a scheme 
 which would enable the cost of the loose plant and tools 
 to be allocated to the various working orders, it would 
 generally in practice be found not worth while to carry 
 it out. The cost of these tools is comparatively small, 
 even in a large establishment, and under ordinary cir- 
 cumstances the depreciation of loose plant, tools, and 
 patterns on any one working order so slight, that it 
 simply suffices to book all these implements out to a 
 loose tools and plant account. In many cases it is 
 usual at the end of the year to allocate this account to 
 profit and loss, and in others, to value at that period, 
 and to write off to profit and loss account through a 
 shop expenses or similar account 25 to 35 per cent, of 
 the total of the book value of the loose tools and plant 
 in use. It is evident, however, that if desired, some 
 percentage ratio could be established between this loose 
 tools and plant account and the amount spent on wages, 
 and thereby the cost be allocated to any given working 
 
no 
 
 FIXED CAPITAL. 
 
 
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 Details of Depre- 
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 and Folio. 
 
 
 
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 d 
 
 5 * 
 
 
 
 
 
 Cost and 
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 Date. 
 
 
 number ; or the loose plant 
 and tools might be re- valued 
 annually, the difference in 
 value being carried to profit 
 and loss, and the cost of 
 their repair during the year 
 charged direct to profit and 
 loss account. In either of 
 these cases the amount 
 charged to profit and loss 
 could be allocated in com- 
 mon with the indirect fac- 
 tory expenses as a per- 
 centage upon wages as 
 previously explained.* 
 
 The same methods are 
 applicable to the patterns 
 account, save that it may be 
 desirable to place a heavier 
 depreciation rate on pat- 
 terns, as a provision against 
 their becoming obsolete. 
 
 With fixed plant and ma- 
 chinery the case is different. 
 Plant Each distinctive 
 
 Ledger. object should be 
 
 numbered, and the original 
 value of the same entered in 
 a Machinery or Plant Ledger 
 (Specimen No. 47). 
 
 All material issued for, or 
 time spent on, any machine 
 
 * Chapter IV. 
 
EXPENDITURE ON PLANT. 
 
 Ill 
 
 or implement belonging to this category should be duly 
 Expenditure recorded in the same way as the materials 
 on riant. an( j wa ges consumed in the manufacture of 
 stock are booked (see Chapters II., III., IV.). The 
 expenditure on Plant may be carried direct to the Plant 
 Ledger, in which case the total amount of wages, 
 material, and sundry disbursements, in the Commercial 
 Ledger would, for any given period, agree with the 
 totals under similar heads debited to the Plant Ledger 
 and the Prime Cost Ledger combined, or the expendi- 
 ture may appear in the Prime Cost Ledger to the debit 
 of the respective Plant Working Nos. Instead, how- 
 ever, of the latter accounts in the Prime Cost Ledger 
 being credited by a transfer to stock, as in the case of 
 a Stock Order, they would be credited by a transfer to 
 plant — a Plant Debit Note (Specimen No. 48) being the 
 
 PLANT DEBIT NOTE.— Specimen No. 48. 
 Machines at Work in Shop on 189 . 
 
 No. of 
 Machine. 
 
 Employed 
 
 on Order 
 
 No. 
 
 Time Working 
 between. 
 
 To be filled in by Time Clerk 
 or Machine Checker. 
 
 Time 
 Working. 
 
 Rate to be 
 Charged. 
 
 Amount, 
 
 
 
 
 
 
 
 
 
 medium. In either case the cost of, or expenditure 
 upon, plant is carried to the debit of the Plant Ledger, 
 and the process by which the amount written off in 
 respect of depreciation is credited to the Plant Ledger, 
 and debited to the Working Orders, which are to bear 
 a proportion of the depreciation, is as follows. The 
 
112 
 
 FIXED CAPITAL. 
 
 time clerk or an assistant, or in a large establishment a 
 machine checker, should obtain each day from the fore- 
 man of the shop an account of the time during which 
 Plant each machine was working, and to what 
 
 return. order number the work was done. At the 
 
 end of each week, or other convenient period, a 
 Plant Return (Specimen No. 49), should be compiled 
 and sent to the counting-house. 
 
 PLANT DEBIT SUMMARY.— Specimen No. 49. 
 
 Return of Machinery at Work and Charges to be made for 
 
 - 189 . 
 
 ending 
 
 No. of 
 
 Machine. 
 
 Order 
 No. 
 
 Order 
 No. 
 
 Order 
 No. 
 
 Order 
 No. 
 
 Order 
 No. 
 
 Order 
 No. 
 
 Total 
 
 for each 
 
 Machine. 
 
 Total for 
 1 each Order 
 
 
 
 
 
 
 
 
 
 
 
 
 
 • 
 
 
 
 
 
 
 
 
 
 The life of a machine, or, in other words, the number 
 of working hours a machine will last, being known, 
 original the principal or some other competent person 
 cost^and wou id establish a ratio per hour between the 
 object. original cost of the implement (modified by 
 
 maintenance and residual value) and such working 
 hours or life of the implement. On this basis a voucher 
 would be prepared in the counting-house for passing 
 through the Prime Cost Ledger the debits to the various 
 working orders, and the credits to machinery accounts 
 under the various numbers of the machines ; or, in place 
 pxant of these vouchers, it may be found conve- 
 
 joumaL nient to enter all the details through a Plant 
 
PLANT LEDGER. 113 
 
 Journal. The machine being worn out, it should be 
 sent into Stores with a Plant Recovered Note showing 
 Residual ^s estimated realizable value, at which amount 
 value. j t becomes a credit to capital. Any credit 
 
 or debit balance that remains on the book value of the 
 machine may, as thought desirable, either be carried to 
 profit and loss account or to a reserve fund, should one 
 have been opened to provide against loss on plant. 
 Should it be found that the machine is likely to have a 
 longer life, or to give more working hours than was 
 expected, the rate per hour may of course be diminished, 
 so that future working orders may not be debited at a 
 higher rate than is necessary, and equilibrium on the 
 debit and credit sides of the Plant Ledger be produced. 
 
 This system of charging depreciation on the basis of 
 the life of a machine and its cost would equally 
 cost of fuel, apply to the apportionment of the cost of 
 engines and boilers and of the fuel used in them. The 
 total number of hours the machinery is running will, 
 the life and cost of the engines and boilers having been 
 ascertained, enable working orders to be charged with 
 their proportion of cost. Similarly, the aggregate 
 number of hours the machinery is in use being known, 
 the division of the fuel account for that period by this 
 number will give the cost of fuel per hour for each 
 working order. 
 
 "When depreciation is thus allocated to the various 
 processes in the carrying out of which the plant has 
 Effect on been deteriorated, it will not, of course, 
 profit and appear as a separate item in the profit and 
 
 loss account. ■■ . ■> •«««••• * 1 
 
 loss account, but will diminish the gross 
 profit by increasing the cost of production of the articles 
 manufactured, instead of showing larger gross profit 
 
 I 
 
114 FIXED CAPITAL. 
 
 only to be reduced by a general charge for deprecia- 
 tion, as is the case when a lump sum is charged to 
 profit and loss account in respect of such depreciation. 
 
 The explanation of the prime cost system given in 
 Chapter IV. was not complicated by a reference to the 
 subject of depreciation, which, at that stage, 
 and depre- would have been inconvenient ; but no diffi- 
 culty will be found in assimilating this 
 method of charging depreciation with that of recording 
 cost as described in that chapter, and thus ascertaining 
 cost of production. 
 
 It should be mentioned that there are items in the 
 
 books of a private firm or joint-stock company to which 
 
 no general rule of writing off is applicable. 
 
 of good-win, Such are the cost of good-will, patents, trade 
 
 patents, &c. mar k Sj CO pyright designs, &c. ; for although, 
 
 as in the case of patents, the life of the asset is clearly 
 defined, the incidental advantages derived from the 
 possession, for a term of years, of a valuable monopoly 
 do not necessarily cease upon the expiration of the term 
 of the patent. On the contrary, the value of the good- 
 will may increase although the term of the patent is 
 expiring. Assets such as those should be considered 
 as having a combination value, differing altogether from 
 their value per se. The obvious rule, therefore, is that 
 in the balance-sheet such assets should appear at their 
 cost value, and need not be written down unless their 
 realizable value as integral parts of a going concern 
 falls below their cost value. Any estimated increment 
 may be accounted for by the creation of a special fund, 
 as explained on p. ]02, but until such estimated 
 increased value is realized it should not be considered 
 as an element of profit. 
 
CHAPTER VII. 
 
 SURVEYS. 
 
 The most evident utility of the Stores and Stock 
 Ledgers, kept in the manner described in the preceding 
 utility of chapters, is that by their means the store- 
 stock and keeper, warehouseman, and others concerned, 
 Ledgers. are able to ascertain what is the quantity of 
 any particular commodity on hand at any given time, 
 without the delay and expense involved in the process 
 generally known as " taking stock." The ability to 
 obtain this information in an accurate and speedy 
 manner has a very wide and important bearing upon 
 the q-eneral accounts of the firm. Unless it is at com- 
 mand it is impossible, in undertakings of any magni- 
 tude, to determine, even approximately, what the result 
 of the business is until a survey has been made. It is 
 claimed for the system of accounts we have explained in 
 these pages, that one of its chief advantages lies in the 
 fact that it obviates the necessity of taking stock simply 
 stook- for the purpose of drawing up a balance-sheet. 
 
 wSEZoS* The economic value of this advantage to prin- 
 siieet. cipals whose business is liable to many vicis- 
 
 situdes, can scarcely be overrated, for it removes one of 
 the most powerful obstacles to the frequent closing of 
 
Il6 SURVEYS. 
 
 » 
 
 the books and ascertainment of the results of the busi- 
 ness. There is no doubt that save for a survey being a 
 very troublesome and expensive matter, balance-sheets 
 would be made up much more frequently than is usually 
 the case, and that proprietors would be kept more fully 
 au courant with the tendency of their business that can 
 be the case when the books are closed only at long 
 intervals of time. Under the methods of book-keeping 
 here advocated, a survey, indeed, would simply serve 
 the purpose of substantiating the results deduced from 
 the books of account, and it is this feature which, per- 
 haps more than any other, distinguishes a proper system 
 Many rac- of Factory Accounts from the methods gene- 
 co^mte°mere ra ^y adopted. Factory books, when kept, are 
 memoranda, often for the most part of the nature of memo- 
 randa, being simply methods of book-keeping by single 
 entry, and lacking both in coherence and continuity, 
 inasmuch as they are merely disconnected entries, which 
 can be verified and assimilated only by means of the 
 periodical surveys. 
 
 Unless Stores and Stock Ledgers are kept in some 
 such way as described, it is imperative that the survey 
 of all articles, if it is to answer any useful purpose, 
 should be made at one time, for, in the absence of 
 survey and f actorv books, the only comparison of which 
 commercial the result of the survey admits is with the 
 totals of the stores and stock accounts of the 
 Commercial Ledger; but even this comparison can only 
 be one of book values and not of quantities or measure- 
 ments, and an effective verification of the details of the 
 survey is altogether out of the question. If the survey 
 is simultaneous it is necessary either to suspend for the 
 time the issue and receipt of materials, or to make 
 
GENERAL STOCK-TAKING. 1 17 
 
 subsequent additions and subtractions in respect of 
 surveys and mater i a l s received or issued during the period 
 disorgam- of stock-taking. Disorganization generally 
 reigns during this period, and to such an 
 extent is this the case that it is often found necessary 
 and convenient to suspend business while the process 
 is going on. While pointing out the inconveniences 
 attending periodical and simultaneous surveys of all 
 properties, we do not wish to detract from their impor- 
 tance upon occasions of general audit, or change ot 
 partnership, or at any other periods when the verifica- 
 tion of the balances of the Stores and Stock Ledgers 
 may be required. 
 
 The existence of the Stock and Stores Ledgers enables 
 surveys to be taken by degrees, and at times when the 
 surveys by state of business is such as to minimise the 
 degrees. disorganization and attendant loss of profit. 
 There is reason to believe that storekeepers and ware- 
 housemen would be more vigilant if they knew that, 
 instead of a periodical survey, an inventory of any of 
 their stores or stock might be called for at any time and 
 without warning, and that they would be required to 
 explain any differences between the Survey and the 
 Ledger accounts. A further advantage of the Stores 
 and Stock Ledgers is, that by their means any excess v 
 or deficiency of commodities shown by the surveys can 
 be localised and easily traced. 
 
 It is to be regretted that there does not seem to be 
 standard of in practice any absolute standard of efficiency 
 efficiency. j n re g ar( i to stock- taking, and that the term 
 
 is often applied to a superficial review of the articles, 
 and to an estimate of what is, or, worse still, to a guess 
 at what should be, the value. In an efficient survey 
 
1x8 
 
 SURVEYS. 
 
 every record should be based on "handling," and nothing 
 should be estimated or taken for granted, while the 
 pricing of the articles should be based on the principles 
 which will be hereafter referred to. 
 
 The results of the survey should be epitomised on 
 survey sheets, of which Specimen No. 50 shows a ruling 
 that will be applicable to most trades. These sheets 
 should be so arranged as to admit of comparison with 
 the corresponding accounts in the Ledgers. 
 
 STOCK SURVEY SHEET.— Specimen No. 50. 
 
 Stock of 
 
 at 
 
 on 
 
 Description. 
 
 Supplied by 
 
 No. 
 
 Weight. 
 
 Rate. 
 
 
 
 
 Remarks. 
 
 tr. 
 
 in 
 u 
 
 <y 
 
 n 
 X> 
 3 
 
 Value. 
 
 
 
 
 
 
 
 
 
 If the system suggested in these pages be adopted, 
 
 the result of the surveys would show an agreement 
 
 between the number and weights or measure- 
 Agreement ° 
 
 of survey ments of the articles according to the inven- 
 resuits. tories and those standing as balances in the 
 
 Ledger, and also between the aggregate money value of 
 the articles and the balances of the respective accounts 
 in the Commercial Ledger. According to this system 
 the surveys would theoretically be divided between three 
 
SURVEY DIVISIONS. 119 
 
 main departments. The storekeeper would be respon- 
 stores. sible for the store of raw and old material and 
 
 such articles, other than manufactured commodities and 
 plant, as may for the time be in his charge. The next 
 division would be that of the warehouseman, who would 
 have the custody of the stock of manufactured goods ; 
 stock. and the third division would only exist where 
 
 the system of registration of plant described in the 
 chapter on Fixed Capital was adopted, and would com- 
 prise all fixed and loose plant and tools. As has already 
 riant. been pointed out, however, there is no objec- 
 
 tion in principle to the two departments of Stores and 
 Stock being amalgamated, so far as the situation and 
 custody of the same are concerned, provided the im- 
 portant distinction in the book-keeping explained in 
 previous chapters is preserved. When this is done there 
 will be no necessity to draw for the purpose of surveys 
 any fundamental distinction between these two depart- 
 ments beyond such mechanical divisions as may in 
 particular cases suggest themselves with the view of 
 facilitating the preparation of the inventory. If that 
 method is properly carried out, it will be found to be 
 purely a matter of convenience in any business what 
 divisions are made in the arrangement and disposition 
 of the various articles. In the same way as the books, 
 when properly kept, will bring out the correct quantity 
 and value of the plant wherever the machines and tools 
 constituting the plant may be located, so they will also 
 show the value of the stores and stock, no matter where 
 these may be distributed. It is quite evident, however, 
 that the quantity of stores and stocks on hand may be 
 of such a magnitude as to render the division of respon- 
 sibility a matter of absolute necessity. It will then 
 
120 SURVEYS. 
 
 probably be found advisable, in addition to carrying out 
 the three main divisions before suggested, to give dis- 
 __ . , tinctive names, numbers, or letters to the 
 
 Mechanical ' ' 
 
 divisions different subdivisions of the stores and ware- 
 houses, and to identify those distinguishing 
 signs with the headings of the corresponding accounts 
 in the Ledgers. Each floor, room, or section could be 
 under the charge of one man, who should be responsible 
 for the accuracy of the records of the articles in that 
 place, and who should have a place for everything, and 
 have everything in its place. He would save himself 
 much trouble, and avoid confusion, by placing on all 
 large articles, and on the lockers or partitions containing 
 the smaller ones, labels describing the articles, and 
 giving in the case of raw materials the name of the 
 supplier, and in the case of manufactured articles the 
 number of the stock or manufacturing order, the date of 
 receipt, and, if thought advisable, the price of the article 
 marked either in cyphers or in plain figures. The 
 utility of indicating the price is not confined to surveys, 
 but enables the issuer of material or stock to imme- 
 diately mark on the Stores Warrant or Stock Requisition 
 the price of the article he has issued without referring to 
 . . I the Ledger. The conditio sine qua noji of the 
 
 Essential of & 2 
 
 stores and satisfactory working of a stores or stock system 
 stock system.. s t ^ at art j c j es should not be issued without 
 
 the issuer receiving a formal requisition for them from 
 some authorised person. The articles he has in charge 
 should be to the storekeeper or warehouseman what 
 cash is to a cashier. No one expects a cashier to part 
 with money save as against a cheque or receipt, and no 
 one, not even excepting the principal, should expect a 
 warehouseman or storekeeper to part with goods save 
 
CUSTODY OF STORES AND STOCK. 121 
 
 as against a written requisition or receipt. Should 
 either the storekeeper or warehouseman feel that he has 
 not a sufficient control over articles in his charge, owing 
 to their not being in the magazine or warehouse, or for 
 any other reason, the articles may be chained, padlocked, 
 sealed, or otherwise distinguished in such a manner as 
 to show that they are still either " stores " or " stock/' 
 In this connection it may be well to point out that in 
 establishments where large numbers of workpeople and 
 others pass through the gate, the watchman or gate- 
 keeper should have instructions not to allow any raw 
 material or manufactured goods to be taken outside the 
 factory without the necessary permit from the store- 
 keeper or warehouseman. 
 
 Although the distinction between Stores and Stock is 
 fundamental, and is not likely to be lost sight of by the 
 reader, it is well to point out the desirability of the 
 storekeeper having a general knowledge of what kind and 
 quantity of stock is in the warehouse, and of the ware- 
 houseman being equally well informed of what material 
 is in store. When parts of an article are both used in 
 manufacture and sold, there will be a supply both in the 
 warehouse and in the store, and any sudden or abnormal 
 demand on either of the departments can be met by the 
 Excess one department transferring its surplus to the 
 sappiy. other, in order to meet the emergency. An 
 idle or excessive supply is not wanted in either branch, 
 and although the articles common to both are not likely 
 to be numerous, the rise or growth of such excess could 
 be easily checked by the warehouseman being supplied 
 at intervals with a schedule of the articles in store, 
 which could, if necessity arose, be transferred to him as 
 stock, and by the storekeeper being provided with 
 
122 SURVEYS. 
 
 similar information as to the stock. It is evident also 
 that an equally efficacious check could be applied in the 
 counting-house, where both the stock and store of any 
 article would be known, and whence no order to manu- 
 facture would proceed until it was shown that the num- 
 ber on hand was not sufficient to meet the demand. 
 
 The principles which determine the question of how 
 materials and manufactured articles are to be priced at 
 survey a survey admit of much discussion, but we 
 prices. cannot here do more than indicate the general 
 
 axioms which should be observed in a valuation of Stores 
 and Stock. It is obviously unsound to base a valuation 
 one year upon the cost of production of an article, and 
 another year upon its estimated or even ascertained 
 market value ; but, nevertheless, it is to be feared that 
 this is not unfrequently done. The course adopted by 
 most of the best manufacturing firms is to value the 
 stores at the net cost or invoicing price to them, and the 
 manufactured articles on hand at their cost of produc- 
 tion, without any addition for profit, or for standing 
 price should charges as distinguished from factory charges. 
 not include Xhe practice of including in the valuation of 
 
 establish- 
 ment Stock a percentage for establishment expenses 
 
 charges. or standing charges is one which cannot be 
 
 too strongly condemned, if on no other ground than that 
 
 a business which is really the reverse of profitable might, 
 
 by the simple device of manufacturing and accumulating 
 
 a large stock, be made to appear for a time as at 
 
 any rate self-supporting. That is to say, a business 
 
 might be made to appear flourishing, while as a matter 
 
 of fact it was becoming less solvent, by reason of its 
 
 cash and other available assets being converted into 
 
 manufactured stock which may never be realizable, and 
 
VALUATION OF MANUFACTURED ARTICLES. 1 23 
 
 by the standing charges (if these are included), which in 
 the absence of bona-fide business transactions would 
 represent losses, being made to figure in the balance- 
 sheet as good assets in the shape of stock on hand. 
 profits are The right principle undoubtedly is that in a 
 latent. manufacturing business a profit should not ^/ 
 
 be considered to have been made until a sale has been 
 effected, or until a contract for the delivery at a future 
 date of goods already manufactured is entered into. 
 But in the case of the production of raw materials and 
 in those exceptional cases in which the stock of manu- 
 factured articles could be put upon the market and 
 realized at their normal price, a modification of this 
 principle would seem to be necessary ; for in that case 
 the product is generally saleable at an ascertained 
 market price (or, at any rate, at an approximation to it), 
 and it does not seem incorrect to say that the profit 
 which that price leaves has been earned on the produc- 
 tion of the commodity and not on its sale. Nevertheless, 
 even in this case, it would probably in the long run 
 prove to be more judicious to price the commodity in 
 the books at its cost, and only to credit profit and loss 
 account with the profit when sales have been effected. 
 In the majority of cases manufactured stock has to be 
 kept till a demand for it arises and orders are received, 
 and in the meantime it may deteriorate or the price may 
 fall, and the system of valuing at cost has the additional 
 advantage, when stocks are held for any length of time, 
 of obviating the necessity for periodical alterations of 
 the valuation and consequent adjustment of the profit 
 and loss account owing to fluctuations in the market 
 price of the commodities. A valuation based upon 
 cost of production (not including in the term, standing 
 
124 SURVEYS. 
 
 charges and interest on capital) would hold good for a 
 long period of time ; so long, in fact, as the article was 
 preserved in its pristine condition, unless improved 
 processes or other causes should so reduce the cost of 
 similar articles, as to render a corresponding reduction 
 of the valuation of the old stock necessary in order to 
 establish the proper relation between it and the new 
 price that would probably rule in the market. Any 
 deterioration which the goods on hand may undergo 
 should, of course, be periodically written off, and when 
 stocks become entirely obsolete they should be reduced 
 to their scrap value. But inordinate reduction in the 
 value of assets is not always a proceeding deserving 
 unqualified approval. It is quite conceivable that by 
 taking undue advantage of facilities and opportunities 
 which may exist at particular periods for writing down 
 the value of assets, the firm or company may be placed 
 in the position during subsequent years of making book 
 gains which would not be realised but for the previous 
 artificial reduction in values. In this way the accounts 
 of the business are apt to prove misleading, and it is 
 well that this effect of excessive reductions in value 
 should not be overlooked. Indeed, its dangers appear 
 to have been recognised by the Legislature, for, under 
 the Companies' Act, 1877, reduction of paid-up capital 
 is limited to the amount which, according to the affi- 
 davits of responsible officials, has been lost, or is un- 
 represented by available assets. The old material on 
 hand should be taken in a stores survey at the market 
 value of such old material, or at the price at which 
 similar old material was last disposed of, unless such 
 price be higher than the market price, in which case the 
 lower value should be taken. It is desirable that in 
 
DEPRECIATION OF STORES AND STOCK. 12$ 
 
 both the Stores and Commercial Ledger old material 
 should be kept in an account distinct from new material. 
 The amount by which stock is to be written down in 
 respect of ascertained depreciation may be debited to 
 loss on profit and loss or subsidiary trading account, 
 stores and and credited to the Stock account in the Com- 
 
 StOCK. 
 
 mercial Ledger through the Journal. The 
 warehouseman would pass a stock requisition through 
 the Stock Issued Book to the credit of his Ledger 
 accounts in the same way as if the amount represented 
 withdrawal of stock ; and the same procedure applies in 
 the case of reduction in the value of stores. 
 
CHAPTER VIII. 
 
 CONCLUSION. 
 
 It remains to refer to some subsidiary books in use in 
 factories and warehouses, and also to some matters 
 snbsidi which, although they have an important 
 
 ractory bearing on Factory Accounts, do not pro- 
 perly fall under any of the preceding chap- 
 ters. We have studiously avoided special reference to 
 these ancillary books and matters, so as not to detract 
 from the main issues of our subject ; and we do not now 
 refer to them with a view of attempting to exhaust the 
 catalogue of account-books for which a practical use 
 may be found in a factory. Such an attempt would be 
 altogether futile by reason of the conditions and require- 
 ments of individual businesses varying too widely to 
 warrant anything more than a general statement being 
 made of the fundamental principles underlying the 
 economy and routine of a factory — principles to which 
 all details, to be of service, must conform. 
 
 In this chapter we shall first describe the method of 
 book-keeping to be adopted in the case of plant or 
 summary of machinery acquired on terms of deferred 
 chapter. payments, and mention a few considerations 
 bearing on the subject of the accounts of Government 
 and municipal factories, and on those of the workshops 
 
SUMMARY OF CHAPTER. 1 27 
 
 of railway and similar undertakings where expenditure 
 and production are of the nature of auxiliary operations 
 and have not for their primary object the raising of 
 revenue. We shall then deal with a few of the books 
 employed to record transactions with regard to such 
 matters as cartage, van, waggon, and craft traffic, pack- 
 ing, and fuel. In conclusion we shall pass under review 
 some of the economic aspects of the systems of piece- 
 work or payment by results, and of overtime ; and in 
 this connection state the views of some of the leading 
 authorities upon labour questions as to the possible 
 development of the modern factory .system in the direc- 
 tion of the general adoption, or at least recognition, of 
 the principles underlying industrial partnerships and 
 co-operative production. 
 
 Inasmuch as the practice of purchasing plant on what 
 is known as the purchase hire system is becoming more 
 Purchas general, — there being in some circumstances 
 Hire an economy in the acquisition of new plant, 
 
 machinery, waggons, &c, on terms of de- 
 ferred payments, — it will be necessary to consider the 
 entries which should be made in recording such trans- 
 actions. It has been suggested that a simple and safe 
 method of dealing with the book-keeping pertaining to 
 this system is to ascertain what will be the " ultimate " 
 value of the object when the various instalments have 
 been paid, and to divide this "ultimate" value by the 
 number of the instalments, and credit the product to 
 capital each time an instalment is paid, the remainder 
 of the instalments being debited to profit and loss 
 account. For example, it is suggested that in the case 
 of a waggon purchased for £60, payable in twenty 
 
128 CONCLUSION. 
 
 instalments, the ultimate value being ^40, that as each 
 instalment is paid £2 should be charged to capital and 
 £1 to profit and loss account. The method suggested 
 is undoubtedly a simple one, and in many cases it is 
 probably as correct as the circumstances require. In 
 the illustration given we presume, though it is not stated, 
 that the " ultimate value " of the object — after the pay- 
 ment of all the instalments — covers an amount for 
 depreciation during the time it has been in use ; but in 
 any case we think it would be well that the amount 
 charged under the various heads should be more fully 
 specified. The difference between the cost value to the 
 purchaser of an object acquired upon terms of deferred 
 payments and its " ultimate," i.e., ordinary value, is the 
 product of two factors, viz., interest on the deferred 
 payments, and the natural or normal depreciation in the 
 value of the object during the period of hire. We sub- 
 mit that these factors are so essentially different that 
 they should be separately recorded. The one bears a 
 close relation to, and has to be considered in conjunction 
 with, the capital account of the business, and the rate 
 of interest borne by that account ; the other is a trade 
 expense which is regulated by the volume of business, 
 and the corresponding wear and tear of the object and 
 its tendency to obsolescence. An article having been 
 acquired on the purchase hire system, should be debited 
 to plant or other appropriate account at its value as if 
 purchased for prompt cash, and the difference between 
 that value and the aggregate amount payable under the 
 purchase hire agreement should be taken to an interest 
 on deferred payments account, the whole of the liability 
 being carried to the credit of a personal account with 
 the vendor of the article. 
 
PURCHASE HIRE SYSTEM. 120. 
 
 As the instalments are paid, cash account would be 
 credited, and the personal account with the vendor 
 would be debited, with the amounts of the instalments. 
 The amount debited to plant or other account would be 
 written down in accordance with the principles of book- 
 keeping applicable to fixed capital, and already dis- 
 cussed, whilst the amount standing to the debit of 
 interest on deferred payments account would be distri- 
 buted over the period of hire. This is on the assump- 
 tion that all the instalments are paid and the purchase 
 of the article ultimately completed, but should this not 
 be the case and the article be returned after an interval 
 of hire, the personal account with the vendor would be 
 closed by being debited with the balance standing to 
 his credit, which would pro tanto be credited to the plant 
 account and the interest on deferred payments account. 
 Any remaining balances on these latter accounts, repre- 
 senting as they would the loss on the non-completion of 
 the purchase, would be passed to profit and loss. A 
 further advantage of the method we recommend is that 
 it enables the article purchased on this system to be 
 treated from the outset as if it were actually the pro- 
 perty of the intending purchaser, and this, it will be 
 recognised, is the only sound view to take of the trans- 
 action. If the purchase should not be completed, the 
 accounts will show exactly what sacrifice is involved ; 
 and they would moreover at any stage of the period of 
 hiring show the position of the transaction. 
 
 Factories There is necessarily greater simplicity in 
 
 not working recording expenditure in those cases where 
 
 production is not for profit, and articles are 
 
 made or repaired only for the sole and incidental use 
 
 K S 
 
130 CONCLUSION. 
 
 and Ipenefit of the concern, as, for instance, in arsenals, 
 dockyards, and other national and municipal work- 
 shops, railway, gas, tram, and water companies, than 
 in a factory working for profit in competition with other 
 producers. The principles of the Factory Accounts ex- 
 plained in this volume are in all such cases applicable. 
 It may, in- passing, be mentioned that an ingenious 
 and elaborate system of recording the expenditure in 
 nse of cards Government workshops by means of cards, 
 instead of on which the entries are made by symbols, 
 has been described by Captain Metcalfe,* 
 and has much to recommend it, but it does not very 
 well admit of the assimilation of accounts with a view 
 of drawing up periodical statements showing the profit 
 and loss on all the operations and the actual financial 
 position of the concern. This is, in fact, admitted by 
 the author himself, when he says, " I have vainly tried 
 to find some simple current method of reconciling the 
 cost sheet with the cash accounts, since this would 
 establish the aggregate truth of the cost sheet before 
 the highest court of audit known to military accounta- 
 bility. I am convinced not only that this is impossible, 
 unless either the papers are very much complicated, or 
 unless substantial truth is neglected for the sake of 
 striking a balance ; but I also believe that the same 
 result is indirectly attainable by other means already 
 described/' The defect referred to seems to us inherent 
 in any system of recording expenditure on, and by 
 means of, cards passing through a number of hands and 
 performing a variety of services both in the factory and 
 in the counting-house. 
 
 * "The Cost of Manufactures." Captain Henry Metcalfe. New York. 
 Wiley. 1885. 
 
CARTAGE BOOKS. 131 
 
 The requirements of a Government arsenal, however, 
 are not those of factories working for profit, which 
 have to be conducted on lines enabling the proprietors 
 in the face of keen competition with other manufac- 
 turers, to supply the demands of the public at a profit to 
 themselves. 
 
 In almost every manufacturing business the item of 
 cartage is a more or less serious factor. If the cartage 
 cartage ^ e f° r tne conveyance of raw material from 
 books. different parts of the factory the charge is 
 
 one on manufacturing account, and should be allocated 
 to the various orders. If it be for the delivery of goods 
 sold to customers an attempt is sometimes made to 
 recoup the cost by debiting the customer with a charge 
 for carriage ; in other cases the expense, in view of the 
 vexation and trouble which any other course generally 
 produces, is borne absolutely by the firm and regarded 
 as a charge against the profits of the business. In any 
 event the item is one admitting, by a proper system of 
 registration, of large economies. If cartage be done by 
 an outside contractor, the necessary records for check- 
 ing his accounts should be kept by the employe (gene- 
 rally the warehouseman or storekeeper), by whose 
 orders the work is done. The contractor would receive 
 an advice (Specimen No. 51), which should be attached 
 to the account when rendered. 
 
 If it be thought necessary, a further check may be 
 obtained by instructing the gatekeeper to record the 
 times at which carters enter and leave the factory, any 
 delay in loading or unloading being noted. If the 
 Horses and horses and vehicles are the property of the 
 vehicles. fi rm ^ e purchase price of the horses should 
 
132 
 
 CONCLUSION. 
 
 be debited to a horse account, and that of the vehicles 
 to a vehicle account, and each account should periodi- 
 cally be debited with interest on the amount of the 
 capital sum. The carters should send in weekly a return 
 of the work done by them, and this should be summa- 
 rised in a Cartage Book. A cartage account should be 
 opened, to which should be debited the wages of the 
 carters, stablemen, the cost of forage, stable expenses, 
 &c., and at regular intervals an amount for depreciation 
 from the horse account and the van account. The 
 cartage account will of course be credited with the 
 journeys performed at such rates as will equal the 
 amount charged to it. It is only through keeping some 
 such account that the employer can ascertain accurately 
 whether it pays him better to purchase and keep horses 
 and carts than to employ a contractor. 
 
 SPECIMEN No. 51. 
 
 Cartage advice, 
 
 189 
 
 To Mr. 
 
 Please supply me with the undermentioned. 
 
 No. of 
 Horses. 
 
 Description of 
 Vehicle. 
 
 Time 
 Required. 
 
 Time 
 Arrived. 
 
 Time 
 Returned. 
 
 Time on 
 Job. 
 
 Order to be 
 charged. 
 
 
 
 
 
 
 
 
 Ordered by_ 
 
 Signature of Carman, 
 
FREIGHT BOOKS. 1 33 
 
 In view of the need that often arises of giving quota- 
 rreight tions for goods inclusive of free delivery, and 
 book. f checking the rates charged by the railway 
 
 companies, it is very desirable to record the quotations 
 obtained, or rates paid for freightage. Under the various 
 Railway (Rates and Charges) Order Confirmation Acts 
 passed in 1891 and 1892, consequent upon the Railway 
 and Canal Traffic Act of 1888, the maximum tolls and 
 charges for various classes of traffic over the various 
 railways have been prescribed. Having regard to the 
 varying conditions of the traffic, it is very desirable to 
 compare the actual rates charged with the maximum 
 authorised, and this can best be done by means of a 
 book ruled as shown (Specimen No. 52). 
 
 An exceedingly useful manual, assimilating, com- 
 paring, and explaining the Confirmation Acts, together 
 with the scale of maximum rates and charges worked 
 out to 600 miles, has been compiled by Mr. M. B. 
 Cotsworth, and published by Messrs. Bemrose. 
 
 In the case of firms enjoying the advantages of a 
 railway siding a special book should be kept on the 
 Railway same principle as that applied to the Cartage 
 sidings. Book just described. If a yearly rental is 
 
 paid for sidings and trucks, this rental and any inci- 
 dental items should be debited to an account to which is 
 credited any receipts from this source. If the trucks are 
 owned by the firm, then their purchase price, together 
 with interest, should be debited to a trucks account, 
 which should be credited each year with an amount for 
 depreciation, the amount so credited being charged to 
 an account which would in turn be credited with any 
 amount received for the hire of trucks. 
 
 A Wagon and Van Book should also be kept, showing 
 
134 
 
 CONCLUSION. 
 
 m 
 
 A \ 
 
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 _H_ 
 
 
 
 
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 rt 
 
 
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 o 
 
 B 
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 Allow 
 ance f 
 Pro- 
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 Truck 
 
 
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 _ O >-> . 
 
 
 
 
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 M4 
 
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 p^ 
 
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 o 
 
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 co 
 
 8 
 
 pi 
 
 fa 
 
 p 
 S 
 
 «! 
 
 pq O 
 
 fa 
 5 
 
 < 
 
 CO 
 
 fa 
 
 CO 
 
 H 
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 w 
 
 fa K 
 
 H H 
 
 fa 
 O 
 
 H 
 
 g 
 
 fa 
 
 a 
 
 H 
 
 <1 
 H 
 
 CO 
 
 •s^xeiua-jr 
 
 
 Demurrage 
 charged. 
 
 T3 
 
 CO 
 
 S3 
 
 Avera£e 
 earn- 
 ings per 
 Ton. 
 
 
 Ton- 
 nage 
 carried. 
 
 to 
 B 
 O 
 
 H 
 
 Average 
 earnings 
 
 per 
 
 Wagon 
 
 and Van. 
 
 • 
 
 to 
 
 bo 
 
 B 
 
 'a 
 
 E 
 
 W 
 
 •d 
 
 CO 
 
 S3 
 
 Number 
 repaired 
 
 on 
 Railway. 
 
 
 Total 
 
 under 
 
 repairs. 
 
 
 Average 
 Number 
 of Trips 
 
 per 
 
 Wagon 
 
 and Van. 
 
 
 Number 
 
 of Trips 
 
 made. 
 
 
 Number 
 
 of 
 
 Wagons 
 
 and Vans 
 
 working. 
 
 
 
 Month of 189 
 
 Wagons 
 
 Vans 
 
WAGON BOOKS. 
 
 135 
 
 under the number of the wagon or van, the date it was 
 dispatched, destination, load, date of return, and number 
 of days' demurrage incurred, if any. The book should 
 be so ruled as to permit of the earnings of the wagons 
 and vans being ascertained, and the results tabulated 
 monthly in a form convenient for comparison, as shown 
 in Specimen No. 53. 
 
 When wagons or vans belonging to manufacturers or 
 merchants have to be repaired on the railway company's 
 sidings by a wagon-repairing company or by the railway 
 company's workpeople, it is advisable to keep a record 
 of such repair in a Wagon Journey Repairs Book (Speci- 
 men No. 54). 
 
 Specimen No. 54. 
 WAGONS REPAIRED BY 
 
 No. 
 
 Dates. 
 
 Station 
 or siding. 
 
 Materials 
 sent. 
 
 Nature of 
 Repairs. 
 
 Carriage on 
 Materials. 
 
 Charges. 
 
 Ad- 
 I vised. 
 
 Re- 
 paired. 
 
 
 
 
 
 
 
 
 
 It may also be serviceable to allude briefly to the 
 desirability, where steam lighters or barges are used, of 
 recording the work done by each lighter or barge, so 
 that full advantage may be taken of any possible 
 economies in cost of transit. 
 
 The captain or hand in charge of each craft should be 
 given a Time Sheet (Specimen No. 55). 
 
136 
 
 CONCLUSION. 
 
 Specimen No. 55. 
 
 ( LIGHTER. 
 TIME SHEET FOR ! BARGE. 
 
 ( -BOAT. 
 
 Name 
 
 of 
 Craft. 
 
 Date 
 
 and 
 Time of 
 leaving 
 Works. 
 
 Loaded 
 with 
 
 Quan- 
 tity. 
 
 Desti- 
 nation. 
 
 Date and 
 Time of 
 
 Arrival at 
 Desti- 
 nation. 
 
 Date 
 and 
 Time 
 Dis- 
 charged. 
 
 Date and 
 
 Time 
 
 started 
 
 Return 
 
 Journey. 
 
 Date and 
 Time of 
 
 arrival at 
 Works. 
 
 
 
 
 
 
 
 
 
 
 The Time Sheet may be so ruled on the back as to 
 permit of the recording thereon of any back freights, 
 return cargos, towage, or other services performed, and 
 will, when the journey is finished, form the voucher on 
 which payment will be made by the cashier of the 
 amount due to the crew. 
 
 This Time Sheet should be recorded in a Craft 
 Register (Specimen No. 56). 
 
 THE 
 
 Specimen No. 56. 
 CAPTAIN 
 
 M O 
 
 h-3 
 
 <DT3 
 1-1 « 
 
 J? rt 
 ^ ° 
 
 -M O 
 C/> ft* 
 
 Time 
 
 Sheet 
 
 No. 
 
 
 Time 
 
 Occupied 
 
 on journey. 
 
 Particulars 
 of Dis- 
 charge. 
 
 3 £ 
 
 D 3 
 
 3tf 
 
 0) 
 
 E 
 
 H 
 
 5U 
 
 Particulars of Payment. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FUEL ACCOUNTS. 137 
 
 In dealing with the question of transit of goods, it 
 will be well to point out that cases and sheets for the 
 packing or covering of goods should be considered 
 packing as stock, and should be registered. The cases 
 accounts* anc i sheets should be made to a Stock Order 
 No., and credited to stock in the same way as any other 
 articles. Thus a cases or sheets account respectively 
 would be debited with the cost of each case or sheet sent 
 out, and credited with all charges made to customers 
 under these heads. If any allowance be made for the 
 return of a case it should be put into stock at a figure 
 not exceeding the amount so allowed, and the process 
 would be repeated until it was no longer of value as a 
 packing case but merely as old material. 
 
 It is further desirable that the warehouseman should 
 keep an " empties " or " cases " book, showing the cases 
 sent out and those received back, in order to keep an 
 effectual check upon, and prevent the loss or too rapid 
 multiplication of packing-cases. 
 
 There are many other subsidiary books of a similar 
 character the need for which will arise in every factory, 
 coal Book, but a detailed description cannot be at- 
 tempted. Such are the Coal Books, for recording the 
 contracts for coal and deliveries made, as well as the 
 consumption of coal, when this is systematically charged 
 to each working number, as explained in Chapter VI. 
 If this procedure be adopted, the Coal Book may contain 
 on the debit side the quantity of coal received, which 
 would of course agree with the totals of the bills 
 for coal supplied, and on the credit side an account 
 compiled from the statement (already referred to) show- 
 ing how the coal has been used, the difference repre- 
 
 OF THE 
 
 UNIVERSITY 
 
 r* OF 
 
138 
 
 CONCLUSION. 
 
 senting the balance of coal on hand. The Coal Book 
 and accounts may usefully be summarised monthly 
 (Specimen No. 57), to show the various elements in the 
 price at which it was bought. There are also Gas and 
 Water Meter Reading Books, which show the readings 
 
 Gas and °^ t -' ie var i° us g as an d water meters at regular 
 water periods, and the consumption during such 
 
 periods, whilst by the aid of subsidiary meters 
 the consumption in different parts of the factory 
 is obtained and the cost localised. There are also 
 Precaution tne Brigade or Fire Hose Book, in which is 
 against fire, recorded the periodical examination of the 
 hose and apparatus for the extinction of fire ; the 
 Casualty Book, containing records of accidents which 
 Patterns. happen in the factory; the Pattern Book, 
 containing particulars of patterns received and issued ; 
 the Delivery Books for obtaining carrier's receipts for 
 goods, and a variety of other books too numerous to be 
 enumerated. 
 
 Specimen No. 57. 
 
 SUMMARY OF QUANTITY AND COST OF FUEL RECEIVED 
 DURING THE MONTH OF 189 
 
 re u 
 
 Colliery 
 
 or 
 
 Merchant. 
 
 s 
 C 
 
 Quan- 
 tity. 
 
 T. C 
 
 -4-> . 
 
 be 
 
 g-c 
 
 05" 
 
 c 
 
 3 
 
 8 
 
 3 
 
 jj 6 
 An 
 
 a 
 
 be t* 
 
 TO u 
 
 Rates 
 
 and 
 Tolls. 
 
 Net 
 Amount. 
 
 Re- 
 marks. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 A reference to books relating to sick, provident, 
 
SICK AND PROVIDENT FUNDS. 139 
 
 superannuation, and similar funds might be looked for 
 
 Provident * n ^is cna P ter > but inasmuch as these are 
 and other generally conducted by a committee of those 
 interested, a description of the books required 
 does not fall within the limits of this volume. For the 
 convenience of the employes, their subscriptions to these 
 funds may, as described in Chapter II., be deducted 
 from the amounts due to them as wages, but at this point 
 the connection of the funds with the factory books 
 generally ends. The disposal of the amounts deducted 
 from the wages of employes on account of fines rests, of 
 course, with the principal. If, as is generally the case, 
 they form a contribution to the sick fund, the necessary 
 entries are made in the commercial books. 
 
 The books which have to be kept under the Factory 
 and Workshop Acts call for special mention. As will 
 be seen from the Summary of the Acts contained in 
 Appendix E, it is the duty of occupiers of factories and 
 Books workshops to cause divers prescribed books 
 
 required by an( j f orms ± fo e usec i. "We do not, however, 
 
 Factory ' > 
 
 Acts. consider it necessary to describe them in 
 
 detail, as their purpose will be sufficiently evident upon 
 a reference to the Summary of the Statutes, and all 
 registers, books, forms, certificates, &c, prescribed by 
 the Secretary of State in pursuance of the Acts can be 
 purchased ready for use.* The " very long, important, 
 and complicated statute known as the Factory and 
 Workshop Act, 1878," consolidates and replaces about 
 sixteen previous statutes, and forms, with the Acts of 1 883, 
 1889, and 1 89 1, a complete code of factory regulations. 
 They deal with the sanitary conditions of factories and 
 
 * They are published (by authority of Her Majesty's Stationery Office) by 
 Messrs. Shaw & Sons, Fetter Lane, London. 
 
140 CONCLUSION. 
 
 workshops, and with the safety of the workpeople, fix 
 the hours of work and of meals, prescribe holidays, 
 provide for the education of children employed in 
 factories, require certificates of fitness for employment 
 to be obtained, and contain regulations as to the 
 investigation of the cause of accidents. The Acts also 
 contain conditions as to overtime, night work, domestic 
 employment, &c., and special provisions for particular 
 classes of factories and workshops. 
 
 There are some considerations with regard to the 
 economic aspects of overtime, piece-work, and kindred 
 Economic subjects which could not well be referred to 
 considera- in that portion of the work dealing with the 
 book-keeping relating to those subjects, but 
 which have too important a bearing upon our subject- 
 matter to be passed over ; as, for instance, the relation 
 to fixed capital of the questions of payment for labour 
 according to ordinary time, overtime, and piece. 
 
 To pay overtime rate for labour which could be more 
 efficiently performed at the normal rate is obviously not 
 as to economical on the part of an employer, who, 
 
 overtime. indeed, seldom resorts to it save in cases of 
 emergency and of time contracts. 
 
 The interest on fixed capital and the provision against 
 depreciation are factors in the cost of production which 
 as to fixed have a constant tendency to increase, and 
 capital and these indeed are to a very large extent inde- 
 
 double J ° 
 
 snifts. pendent 'of the number of hours employes 
 
 are at work. Full advantage of the economies arising 
 from the use of machinery is not likely to accrue until 
 the principle of working double or treble shifts is more 
 extensively adopted than at present. By the employ- 
 
PIECE-WORK. 141 
 
 ment of two or three sets of men, each working eight 
 hours a dav, considerable benefit would accrue to the 
 community. The objections commonly urged against 
 the system are such as can be, and have been, sur- 
 mounted; and experience shows that the aversion with 
 which it is regarded by workmen is as transitory as has 
 been their dislike to the system of payment by results, 
 known as piece-work, which is becoming more and more 
 as to general in trades in which individual work- 
 
 piece-work. m en are able to work independently of each 
 other, and where the piece-w T ork rates can be fairly 
 calculated and the work properly registered. An exten- 
 sive and successful piece-work system is not indeed 
 practicable where the solidarity of labour is so great 
 that each workman cannot do his work independently 
 and without the assistance of others, but w T here there 
 is much division of labour piece-work is generally 
 possible, although the parts made under that system 
 may require the combination of several workpeople to 
 complete or to adapt them to their final purposes. 
 
 Obvious as are the economic advantages resulting 
 from the adoption of piece-work, it is probable that the 
 quality of the work performed under it is either stereo- 
 typed or lowered, and that the greatest advantage can 
 only be obtained by interesting the worker in the 
 quality as well as the quantity of his work. It has been 
 well pointed out that " two equally capable and energetic 
 men, one of whom is working on his own account and 
 the other performing at fixed wages services which have 
 for their object the enrichment of an employer, noto- 
 riously present two very different standards of activity. 
 The former is full of enterprise and alacrity ; the latter 
 is wont to be slack and unaspiring and disinclined to 
 
142 CONCLUSION. 
 
 make any effort bodily or mental not included in the 
 average standard of performance recognised by his 
 fellows. Where piece-work prevails, the above remark 
 ceases to be applicable as far as mere quantity of 
 production is concerned ; but the contrast remains as 
 great as. ever in respect of the alertness of eye and brain 
 to avoid waste of materials and injury to plant and 
 tools, to suggest reforms in current technical procedure, 
 to improve quality, and, generally speaking, to attain 
 an enhanced commercial result by other methods than 
 piling up a maximum of such w T ork as will only just 
 pass the scrutiny of the examiner appointed to check it. 
 In short, full exertion of bodily and mental powers is 
 obtainable only from men whose own interests are fully 
 engaged in the result of the w T ork to be performed." * 
 
 Some of the trades unions, however, have for one of 
 their objects the limitation of the principle of piece- 
 Trades work, and if possible its absolute prevention. 
 union views. They urge that employers generally base the 
 calculations for the piece-work rates upon the standard 
 established by the quickest and strongest workmen, and 
 that by these means the weaker men have, in order to 
 earn the wages necessary for bare subsistence, to exert 
 themselves to an undesirable extent ; and that the rate 
 of wages paid for piece-work is usually reduced by the 
 employers almost in direct proportion to the efforts of 
 the workmen. The fact that payment by the piece 
 offers inducement to work being done with rapidity, to 
 the sacrifice of finish, probably accounts for the large 
 amount of work which might be done on the piece-work 
 
 * "Profit-sharing between Capital and Labour." Sedley Taylor, M.A. 
 Kegan Paul, Trench & Co., London. 1884. 
 
CAPITAL AND LABOUR. 1 43 
 
 method, being still paid for by the day, skilled labour, 
 rather than rapidity of output, being required.* 
 
 With regard to the question of the relative pecuniary 
 value of task work as against time work, each and 
 every case must be decided on its own merits ; and 
 where the system is adopted tentatively the book referred 
 to on page 29 is especially valuable, as showing whether 
 labour by time or by piece is the more economical. 
 
 The regrettable difference of view between capitalists 
 and workmen as to these matters prevents the attain- 
 conflict of ment °f the highest degree of efficiency in 
 capital and production, and is therefore to the prejudice 
 of all interests, but it is not possible " to 
 expect any marked improvement in the general eco- 
 nomic condition of the country, as long as the produc- 
 tion of wealth involves a keen conflict of opposing 
 pecuniary interests. The forces which ten men can 
 exert may be completely neutralised if they are so 
 arranged to contend against, instead of assisting, each 
 other. Similarly, the efficiency of capital and labour 
 must be most seriously impaired, when, instead of repre- 
 senting two agents assisting each other to secure a 
 common object, they spend a considerable portion of 
 their strength in an internecine contest. All experience 
 shows that there can be no hope of introducing more 
 harmonious relations, unless employers and employed 
 are both made to feel that they have an immediate and 
 direct interest in the success of the work in which they 
 are engaged." f 
 
 * For a full and fair statement of the advantages of the method of piece- 
 work, and of the objections to it, we refer to " Methods of Industrial Remune- 
 ration," by David F. Schloss. Williams 8c Norgate, London, 1892. 
 
 j" "Pauperism." Henry Fawcett, M.P. Macmillan & Co., London. 
 
144 CONCLUSION. 
 
 The recognition of this fact by all who have studied 
 views of the labour question in this country renders it 
 omubonar" i ncum °ent on employers and accountants 
 questions. connected with industrial undertakings to 
 consider carefully the possible tendency of the modern 
 factory system, and it is therefore necessary in a book 
 dealing with Factory Accounts to discuss, however 
 briefly, the views of authorities — theorists and practical 
 men — upon this subject ; especially as whatever the 
 next stage in the evolution of industrial organizations 
 may be, there can be little doubt that the tendency 
 must be more and more to greater detail and accuracy 
 in the preparation of accounts which form the basis of 
 apportionment, as between partners, or as between rival 
 and contending interests. The feeling of conjoint or 
 mutual interests referred to by Professor Fawcett can 
 only be developed by the employe feeling that he is a 
 participator in due share of the benefits arising from 
 greater exertion, economy and efficiency on his part ; 
 and by the employer recognising that in the exercise of 
 those faculties the employes have the power of aug- 
 menting old, and creating new, sources of profit. As 
 has been well pointed out by Lord Brassey — " A more 
 Lord complete identity of interest between capital 
 
 Brassey. f anc j labour is earnestly to be desired. In so 
 far as that consummation is to be accomplished by the 
 workmen themselves— and they must be active instru- 
 ments in their own advancement — our hopes for the 
 future rest on co-operative industry. Their efforts must 
 commence with the simplest forms of industrial organi- 
 zation — those which require the least amount of capital, 
 and are most free from the fluctuations so painfully felt 
 in international commerce. In industries which cannot 
 
JOINT STOCK COMPANIES. 1 45 
 
 be organized so readily on the co-operative plan, the 
 extended operations of the joint-stock companies will 
 secure the publication of profits, and afford opportuni- 
 ties to the workmen for participation, as holders of shares, 
 in the profits of capital. 5 ' * 
 
 An extension of the principle of joint-stock enter- 
 prise, which at present affords the most available oppor- 
 joint-stock tunities for the investment of small sums, 
 enterprise, might serve to operate in the direction de- 
 sired if only the working classes could avail themselves 
 of its advantages ; but in this respect there is little 
 encouragement to be gleaned from the past, although 
 the laws which have been in force for some years afford 
 facility for the co-operation of labour with capital. 
 Great expectations have been founded upon the facilities 
 possessed in some cases by working men to become part 
 proprietors in the businesses in which they are engaged, 
 but industrial co-operative associations on a large scale 
 have yet to be established. 
 
 It was the opinion of the late Professor Jevons that, 
 " there can be no doubt that the soundest possible solu- 
 Professor ti° n of the labour question will eventually be 
 jevons. found in such a modification of the terms of 
 
 partnership as shall bind the interests of the employer 
 and workman more closely together. Under such a 
 system the weekly wages would be regarded merely as 
 subsistence money, or advances which the employer 
 would make to enable the labourer and his family to 
 await the completion of the interval between manufac- 
 ture and sale. The balance of the value produced would 
 be paid at the end of the year or half-year in the form of 
 a dividend or bonus, consisting in a share of all surplus 
 
 * Report of the Industrial Remuneration Conference. Cassell & Co., London. 
 
 L 
 
146 CONCLUSION. 
 
 profits realised beyond the necessary charges of interest, 
 wages of superintendence, cost of depreciation and 
 capital, reserve to meet bad debts, and all other expenses 
 of production for which the employer can fairly claim 
 compensation. Under the name of Industrial Partner- 
 ship such an arrangement has been experimentally 
 tried in England, and has been subject to a good deal of 
 adverse discussion." * 
 
 This adverse criticism is to a large extent due to the 
 failure of the tentative trials of the system of co-opera- 
 tive production in several cases, but the con- 
 
 Co- operative * 
 
 production ditions under which the tests were made 
 ng an were unfavourable, and the circumstances in 
 each case were not such as permit of any general or 
 definite rule being deduced from the result. 
 
 Notwithstanding these unsuccessful attempts in Eng- 
 land to establish industrial partnerships it must not be 
 assumed that this country is unable to show any signs 
 of encouragement to the advocates of this principle, and 
 on reference to the tabulated returns of the Co-operative 
 Productive Societies it will be seen that examples of the 
 industrial successful working of the system are not con- 
 partnerships f^ ne( j £ other countries. It is, however, on 
 
 on the » ' 
 
 continent, the Continent that the principle of industrial 
 partnerships has made the greatest strides, and in 
 France, according to Mr. Sedley Taylor, " the principle 
 of participation, organized under a great variety of 
 different forms adapted to differing industrial conditions, 
 has been applied with success to almost every class of 
 undertaking, productive, distributive, or purely admini- 
 strative." 
 
 * " The State in Relation to Labour," chap, x., p. 142. By W. Stanley 
 Jevons, LL.D., F.R.S. London, Macnrillan, 1882. 
 
INDUSTRIAL PARTNERSHIPS. 1 47 
 
 The system " consists in assigning to the employed, 
 over and above their wages paid at the ordinary market 
 rate, a part of the net profits realized by the concern 
 for which they work, 5 ' and the material successes 
 achieved are stated to have been little short of mar- 
 vellous. 
 
 The economic basis upon which the principle rests is 
 best stated in the words of Mr. Taylor himself. " The 
 Their eco- fund on which the participation draws is the 
 nomic basis, surplus profits realised in consequence of 
 the enhanced efficiency of the work done under its 
 stimulating influence. Such extra profit is, therefore, 
 obtainable whenever workmen have it in their power 
 to increase the quantity, improve the quality, or diminish 
 the cost price of their staple of production by more 
 effective exertion, by increased economy in the use of 
 tools and materials, or by a reduction in the costs of 
 superintendence. In other words, the surplus profit 
 realisable will depend on the influence which manual 
 labour is capable of exerting upon production. Evi- 
 dently, therefore, this influence will be greatest in 
 branches of industry where the skill of the labourer 
 plays the leading part, where the outlay on tools and 
 materials bears a small ratio to the cost of production, 
 and where individual superintendence is difficult and 
 expensive. It will, on the contrary, be least effective in 
 industries where mechanism is the principal agency, 
 where interest on capital fixed in machinery is the chief 
 element of cost price, and where the workmen assembled 
 in large factories can be easily and effectively superin- 
 tended. ,, * 
 
 * "Profit Sharing." Sedley Taylor, M.A. Kegan Paul, Trench & Co., 
 London. 
 
148 CONCLUSION. 
 
 The methods by which the share belonging to the 
 employes under a system of industrial partnership is 
 determined vary with different trades, but in the Blue 
 Book on the subject they are fully described. The 
 three main divisions are — 1, Where the workmen's share 
 of profits is distributed in the form of an annual cash 
 bonus ; 2, where that share is invested for the benefit of 
 the employes ; 3, where part is annually distributed 
 among the workpeople and part invested for their be- 
 nefit. 
 
 It is the absence of mutual confidence between em- 
 ployers and employed which is the greatest obstacle to 
 
 taci ^ e success °f industrial partnerships, and so 
 
 to their far is this the case in this country that a 
 
 extension. WO rking ma n, speaking at the Industrial 
 Remuneration Conference, described profit-sharing " as 
 nothing less than a delusive bait on the part of capitalists 
 to goad the workers on to greater intensity of toil." 
 That this accentuated feeling is not general to any ex- 
 tent is proved by the public utterances on the subject of 
 views of re- representative working men, and by the re- 
 presentative mar ]^ s f other speakers at that conference. 
 
 working t x 
 
 men. The most widely-spread objection on the 
 
 part of the employes is, that they have no certainty as 
 to an employer's profit, no means of ascertaining its 
 extent without an investigation of the accounts, and 
 even in many cases when information has been required 
 for boards of conciliation and arbitration, and where the 
 result would have been communicated by the investigator 
 to an umpire only, such an investigation has been 
 refused. 
 
 But this difficulty could of course be overcome by an 
 inspection of the books being confidentially made by a 
 
BEARING OF ACCOUNTS ON THE LABOUR QUESTION. 1 49 
 
 influence sworn accountant, provided always that, as 
 method^of pointed out in a previous chapter, the ground- 
 accounts, work of the system of accounts is such that 
 each employe feels he is contributing to the attainment 
 of accurate records of cost, and has general confidence 
 in the manner in which the accounts are kept. 
 
 The other objections to the adoption of the principle 
 of industrial partnerships, sometimes advanced by heads 
 of firms and founded upon a " dread of the extra trouble 
 of management and account-keeping thereby entailed,"* 
 afford further exemplification of the need of systematic 
 and accurate methods of dealing with Factory Accounts ; 
 and of the fact that their principles are so little com- 
 prehended as to be considered inapplicable under any 
 new set of conditions. Our contention is that these 
 principles have a scientific basis, rendering them appli- 
 cable to any condition of industrial organization ; that 
 to demonstrate their economic results is peculiarly the 
 province of the accountant, and to the attainment of 
 that end a clear and complete system of Factory Accounts 
 is essential. 
 
 * " Reports of Her Majesty's Representatives Abroad on the System of Co- 
 operation in Foreign Countries." Blue Book, Commercial, No. 20. 1886. 
 Hansard. 
 
APPENDIX A. 
 
 NOMENCLATURE OF MACHINE DETAILS. 
 
 By Oeerlin Smith, President of the Ferracute Machine 
 
 Company, Bridgeton, NJ. 
 
 A Paper read before the American Society of Mechanical Engineers, 
 and reprinted by the kind permission of the Author. 
 
 That the nomenclature of machinery, and of the tools and 
 apparatus with which it is constructed is, in this country, in a 
 state of considerable confusion scarcely needs demonstrating. If 
 we look from an international pomt of view, and include the 
 other English-speaking countries, — Great Britain and her colonies 
 — the confusion becomes worse confounded. A reform is destined, 
 in due time, to come, doubtless to be promoted in great degree 
 by such societies as ours. This reform movement cannot be 
 begun too soon, and should aim at giving brief and suggestive 
 names to all objects dealt with, — each object to have but one name, 
 and each name to belong to but one object. A simple method 
 of beginning such a reform would be a common agreement among 
 all our engineering schools to use each technical word in but one 
 sense, and with no synonyms. A lesser field of reform, and one 
 which lies more particularly within the jurisdiction of individual 
 manufacturers, is the comparative designation of a number of sizes 
 or kinds of the same machine. There is now no common under- 
 standing whether a series of sizes shall be numbered or lettered 
 from the largest down, or from the smallest up. The latter is 
 undoubtedly the most natural and suggestive method, but usually 
 becomes confused by want of careful forethought (when starting a 
 series) in providing " gaps " for the insertion of future sizes. If a 
 numerical series has been already started, and become commer- 
 cially established, the only systematic way to insert new sizes 
 
THE REQUISITES OF A SYMBOLIC NOMENCLATURE. 151 
 
 (either at the beginning or through the middle of the series) is to 
 use fractional numbers. This, though awkward in sound and 
 appearance, seems to be the only means of suggesting the com- 
 parative size of the article by its name. The use of arbitrary 
 higher numbers between the others is, of course, worse than no 
 numbers at all. The use of a series of letters does not supply this 
 fractional loophole of escape, the euphony of A-and-a-half, K-and- 
 three-quarters, &c, being somewhat doubtful. Another method 
 in much favour is the use of " fancy " names, such as " Diminutive 
 Giant," "Eureka," "Firefly," &c. These are far preferable to 
 confused numbers, as they are not intended to convey any ideas 
 between manufacturer and customer, and admirably succeed in 
 their purpose. All this is a very difficult subject to deal with, and 
 one in regard to which we can scarcely hope for any exact system. 
 We can but point out to manufacturers two general principles to 
 be followed : 1st, of leaving abundant gaps — that is, let a regular 
 series run 10, 20, 30, 40, &c, instead of 1, 2, 3, 4, &c. ; and 2nd, 
 of using the smaller numbers for the smaller objects. The second 
 is similar in idea to the well-known Philadelphia house-numbering 
 system, which has worked so admirably in practice, and which has 
 been copied by numerous other cities. 
 
 The two foregoing paragraphs are intended respectively as but 
 casual allusions to the technical and commercial nomenclature of 
 machinery in general. The subject is too elaborate to be treated 
 at length in this paper, the main purpose of which is to set forth 
 the results of the writer's experience in establishing a system of 
 names and symbols for all the component parts, commonly called 
 " details " of machines, or, in fact, of any manufactured articles. 
 
 That some such system is necessary, no engineer who has 
 attempted to manufacture machinery by the modern system of 
 duplicate (or approximately duplicate) parts, will, for a moment, 
 question. The necessity for a specific name for each piece, which 
 name is not, never has been, and never will be, used for any 
 different piece of the same or any other machine, is evident, simply 
 for purposes of identification. This identification is required me- 
 chanically at almost every stage of production. The name, or a 
 symbol representing it, should be marked upon the drawings, the 
 patterns, and the special tools pertaining to each piece, and, when 
 convenient, upon the piece itself. Commercially, it is required on 
 time cards and in indexes and pattern lists and cost books as per- 
 taining to production. Pertaining to sales these names or symbols 
 must appear in illustrated price lists, and in orders by and charges 
 
152 NOMENCLATURE OF MACHINE DETAILS. 
 
 to customers. This, our modern method of repairs, by selling 
 duplicate parts, renders imperatively necessary. 
 
 The requisites for a good system of names and symbols are : 
 i st, isolation of each from all others that did, do, or may exist in 
 the same establishment. 2nd, suggestiveness of what machine, 
 what part of it, and if possible, the use of said part — conforming, 
 of course, to established conventional names, as far as practicable. 
 3rd, brevity, combined with simplicity. Of the importance of 
 isolation to prevent mistakes and confusion ; of suggestiveness to 
 aid the memory j of brevity to save time and trouble, it is hardly 
 necessary to speak. 
 
 Regarding the systems now in use in our best shops, this paper 
 will not attempt detailed information. It is understood that the 
 names are more or less scientifically arranged ; depending, of 
 course, upon the amount of study and the quality of the brains 
 that have been expended upon them. In cases where symbols 
 are used, supplementary to the names, they usually consist of 
 letters or numbers, or (oftener) a combination of both. Many of 
 them (both names and symbols) fail in symmetry and suggestive- 
 ness. because little attention has been paid to the names of the 
 machines themselves, as regards the serial consecutiveness hinted 
 at in paragraph 2nd. The quality of brevity often suffers, severely, 
 because the name and symbol must, in most cases, each have the 
 machine name prefixed, to secure their perfect isolation. The 
 latter quality is rarely dispensed with, simply because the manu- 
 facturer's pocket would be too directly touched by the expensive 
 resulting mistakes. A perusal of some machinery catalogues 
 which give detailed lists of parts is very harassing to a systematic 
 mind. They are apt to derive one part name from another, 
 prefixing the latter as an adjective each time, until some such 
 pleasant title as " lower-left-hand-cutting-blade-set-screw-lock-nut " 
 is evolved. If there are symbols provided, they consist of some 
 unknown combinations of letters part way down the list, and then 
 change to arbitrary numbers, or perhaps to nothing at all. It 
 will often be noticed also that no particular order appears to be 
 followed in numerical arrangement, similar parts being scattered 
 at random through the list. 
 
 The scheme to be described further on has been evolved 
 gradually from the experience gained in managing a growing 
 machine business. This scheme is far from perfect, and is 
 probably inferior to others which have not been made public ; but 
 it seems to answer the purpose aimed at, viz., a comprehensive 
 and elastic system which will accommodate itself to an unlimited 
 
THE USE OF LETTERS AND NUMBERS. 1 53 
 
 growth and any variation in quantity or kind of goods manu- 
 factured. This, the methods we first tried would not do, being 
 too limited in their scope. 
 
 It should be here explained that the word " we," as just used, 
 refers to the above-mentioned machine works, with which the 
 writer has long been connected ; and the scheme in question will 
 be spoken of as " our symbol system." To further define terms : 
 "machine name" and "machine symbol" refer respectively to 
 the name and symbol of the whole machine — or other article of 
 manufacture ; for it will be noticed that the system is applicable 
 to almost any products, except those of a textile or chemical 
 nature. " Piece name " and " piece symbol," in like manner, 
 refer to the separate pieces of which the whole is composed. The 
 terms "detail," "part," and "piece," have so far been used 
 synonymously. It is doubtful which is really the best to establish 
 as a standard, but we have adopted "piece" as best expressing 
 the idea of one piece of material, reduced to the last condition of 
 subdivision. In our practice, exceptions are made to this require- 
 ment of homogeneousness in such cases as chains, ropes, belts, 
 &c, — also material glued or welded together — in short, anything 
 which may (like a man) be called one piece, because it is not 
 intended ever to be taken apart. The character for equality (=) 
 will be used to show connection between a name and its symbol. 
 A brief glance at the history of our system shows that at first we 
 (like many others) hit upon the plausible idea of using numbers 
 tor machine symbols and letters for piece symbols. The numbers 
 were somewhat " gapped," but not to such an extent as we now 
 should practise. Examples : If four sizes of pumps were symbolled 
 i, 2, 3 and 4, their barrels might = i-A, 2 -A, &c, and their 
 handles = i-B, 2-B, &c. If the next product made was a series 
 of lathe dogs, they would probably be symbolled 11, 12, 13, &c. 
 Their frames would == n-A, 12-A, &c, and their screws, n-B, 
 &c. This all worked beautifully until the products became so 
 complicated as to contain more than 26 pieces ! After tampering 
 a little with the Greek alphabet (which seemed calculated to scare 
 our new workmen), and trying to use a mixture of small and 
 capital letters (which looked too near alike), we fell back upon 
 the clumsy device of repeating the alphabet, with letters doubled 
 or tripled. 
 
 When we finally abandoned the above plan, several methods 
 were carefully studied. The next most obvious was to use letters 
 for machines and numbers for pieces. This allowed any quantity 
 of the latter, but limited the machine to 26, even with no gaps 
 
154 NOMENCLATURE OF MACHINE DETAILS. 
 
 provided. A certain modification of this method is, perhaps, more 
 in use than any other system. In it letters are used for different 
 sizes or styles of a certain kind of machine, and used over again 
 for some other kind, ad infinitum. This answers the purpose, 
 because there are not likely to be more than 26 varieties of one 
 machi ne. It has, however, the fatal objection of requiring the 
 whole machine name prefixed to each symbol, in all cases where 
 the symbol stands alone, and does not happen to be written with 
 the others of the set in tabular form. As the general name of a 
 machine usually consists of at least two words, a complete piece 
 symbol becomes too long for convenience in labelling. Examples : 
 Force pump, K — 26 ; Lathe dog, H — 2. 
 
 Another system consists in using numbers for the machines and 
 numbers for the pieces. This gives isolation and brevity, but no 
 suggestiveness. A serious objection to it is the danger of blurring 
 the numbers together, or of transposition in writing or reading 
 them ; also in the fact that either number cannot be used alone, 
 as it can in the case of letters and numbers. 
 
 A similar system to the above consists in the use of letters for 
 both symbols. It has the same disadvantages, and the additional 
 one of a limitation in the quantity of letters at disposal. 
 
 Our system, as finally decided upon, is as follows : Machine 
 names and piece names are determined by the designer, in general 
 according with the principles already pointed out, being, of course, 
 made as brief and suggestive as possible, with no two machine 
 names alike, and no two piece names alike in the same machine. 
 In this nomenclature no positive laws can be followed but those 
 of common sense and good English. A machine sy?nbol consists 
 of a group of three arbitrary letters — capitals. A piece symbol con- 
 sists of an arbitrary number and follows the machine symbol, 
 connected by a hyphen ; thus FPA-2 might symbolise the force- 
 pump handle before alluded to — smallest size. The machine 
 symbol may be used alone when required, as FPA. 
 
 As thus described, these symbols fully possess the qualities of 
 isolation and brevity. To make them also suggestive, some atten- 
 tion must be paid to what letters to use. In practice, we aim to 
 make the first two letters the initials of the general name of the 
 machine, and the last letter one of an alphabetical series which 
 will represent the sizes of the machine. An example of this is 
 shown in the symbol for the smallest-sized force pump FPA. If 
 there is any chance of a future smaller or intermediate size, gaps 
 should be left in the alphabetical order. This " initial " method 
 cannot always be strictly followed, because of such duplicates as 
 
A SYMBOL BOOK. 
 
 155 
 
 FPA for force pump and foot press. The remedy would be to 
 change one initial for one beginning some synonymous adjective, 
 that is, foot presses might be symbolised TPA, assuming that it 
 stands for treadle press. Usually the least important machine 
 should be thus changed. From this it will be seen that, in defining 
 the theory of this scheme, the words "arbitrary letters" were 
 purposely used. The idea is to make the system thoroughly com- 
 prehensive. There might be such a number of machines having 
 identical initials that the letters would be almost arbitrary. In 
 practice, the designer can usually succeed in making the symbols 
 sufficiently suggestive. 
 
 In considering how many letters to use in a symbol, considera- 
 tions of brevity advised two, suggestiveness three or four. Two 
 letters did not allow of enough permutations, nor indicate well 
 enough the kind and size of machine. Three seemed amply 
 sufficient in the first respect, as it provided over 17,000 symbols. 
 If, for any reason, in the future four letters should seem desirable, 
 the addition of another would not materially change the system. 
 If three letters hyphened to a number of one, two, or three digits 
 should seem bulky, remember that this symbol can stand by itself 
 anywhere and express positively the identity of the piece. Its com- 
 parative brevity is shown by comparing the second and third 
 columns of the following table (A). In the different lines an idea 
 is given of the application of the system to a variety of products 
 not usually made in any one shop. 
 
 TABLE A. 
 
 1st. 
 
 Full name of machine and 
 piece. 
 
 6" x 4' Engine lathe, 
 
 spindle head . . 
 
 No. 4 Power Press, frame 
 7" x 14" Steam Engine, 
 
 crank shaft . . . . 
 Buckeye Mowing Machine, 
 
 left axle nut . . . . 
 No. 3 Glass Clock, main 
 
 spring 
 
 One -hole Mouse Trap, 
 
 choker wire . . . . 
 
 2nd. 
 
 Our Symbol 
 for it. 
 
 3rd. 
 
 Symbolic name as often used. 
 
 4th. 
 
 5th. 
 
 a 
 
 c 
 
 "> . 
 
 CO . 
 
 
 s ^ 
 
 
 
 
 
 ■ 
 
 tt 
 
 j> 
 
 JZ 
 
 O 
 
 u 
 
 6th. 
 
 — '— 
 
 V 
 
 u 
 M 
 
 w 
 
 ELA— 4 
 PPD— 1 
 
 SEG— 51 
 MMD— 81 
 GCC— 105 
 
 MTA— 3 
 
 Engine Lathe, A — 4 . . 
 Power Press, D — 1 . . 
 
 Steam Engine, G — 51 
 
 Mowing Machine, D — 81 
 
 Glass Mantel Clock,C — 105 
 
 Wooden Mouse Trap, A — 3 
 
 4 
 
 13 
 
 4 
 
 12 
 
 5 
 
 14 
 
 5 
 
 16 
 
 6 
 
 20 
 
 4 
 
 17 
 
 9 
 
 8 
 
 9 
 n 
 
 13 
 
156 
 
 NOMENCLATURE OF MACHINE DETAILS. 
 
 FPL 
 
 TABLE B. 
 No. 3 Foot Press. 
 
 Weight. 
 
 o 
 
 Same as 
 
 Piece name. 
 
 Material. 
 
 4a 
 
 C 
 
 Rough 
 
 Finished 
 
 Aggregate 
 finished, 
 
 o 
 
 
 
 
 3 
 
 weight. 
 
 weight. 
 
 weight. 
 
 P-> 
 
 
 
 
 a 
 
 
 
 
 I 
 
 
 Frame .... 
 
 Cast Iron 
 
 I 
 
 220 
 
 200 
 
 200 
 
 2 
 
 
 Gib .... 
 
 
 >> 
 
 I 
 
 IO 
 
 9 
 
 9 
 
 3 
 
 
 Side Bar . . , 
 
 
 5> 
 
 I 
 
 45 
 
 40 
 
 40 
 
 4 
 
 
 Front Leg . 
 
 
 >> 
 
 2 
 
 30 
 
 30 
 
 60 
 
 5 
 
 
 Back Leg 
 
 
 •» 
 
 I 
 
 40 
 
 40 
 
 40 
 
 6 
 
 
 Treadle . 
 
 
 >> 
 
 I 
 
 17 
 
 15 
 
 15 
 
 7 
 
 
 Lever . 
 
 
 >> 
 
 I 
 
 8.S 
 
 80 
 
 80 
 
 8 
 
 FPH-8 
 
 Lever "Weight 
 
 
 >> 
 
 4 
 
 5 
 
 5 
 
 20 
 
 9 
 
 
 Pitman . 
 
 
 5> 
 
 i 
 
 12 
 
 10 
 
 10 
 
 IO 
 
 FPH-io 
 
 Clamp Sleeve 
 
 
 J> 
 
 2 
 
 3 
 
 2^ 
 
 4* 
 
 21 
 
 
 Lever Pin . . 
 
 
 Steel . . 
 
 I 
 
 2! 
 •^2 
 
 2 
 
 2 
 
 26 
 
 FPJ-26 
 
 Treadle and Pitman 
 
 
 
 
 
 
 
 
 Bolt .... 
 
 Iron . . 
 
 3 
 
 3 
 
 4 
 
 1 
 
 2 
 
 ** 
 
 Table B is a specimen of part of a page of our " Symbol 
 Book," in which are recorded any machines which have arrived 
 at such a state of perfection and saleability as to be marked 
 " Standard " on our drawings. 
 
 This table almost explains itself. The piece numbers in 1st 
 column do not have the letters prefixed, because the latter stand at 
 the top of the column. " Same as " means that the piece is identical 
 with a piece belonging to some other machine, and can be manu- 
 factured with it. If it is common to several machines in a set, 
 the smallest of the set in which it occurs is given. The " quantity" 
 column tells the number of pieces of a kind required. The last 
 " weight " column, added upward, shows total weight of machine. 
 The piece numbers are u gapped " after each kind of material, and 
 also at the ends of " groups," as described further on. This is to 
 allow for future changes and additional pieces ; also that other 
 nearly similar machines having more pieces may in general have 
 the same piece numbers. 
 
 The order in which the pieces are numerically arranged cannot 
 follow positive rules in all cases. In our list of instructions (too 
 long to be here quoted) we direct a classification by materials. 
 In each class we group pieces of the same general character, in 
 regard to the prevailing work to be done upon them, and in 
 natural ''machine shop" order; i.e., first planing, then drilling 
 or boring, then turning. We also aim to place the heaviest and 
 
OPERATIONS IDENTIFIED BY SYMBOLS. 1 57 
 
 most important pieces first. Between each group we tl gap" the 
 numbers. 
 
 Regarding position in naming pieces, we assume a front to the 
 machine (where the operator is most likely to be placed), and 
 define direction tersely as "forward," "back," "right," "left," 
 "down," "up." The adjectives of position prefixed to piece 
 names are, of course, derived from these words, as "upper," 
 " lower," &c. A perpendicular row of similar pieces, say five, 
 would be rated upper, second, third, fourth, and lower. A number 
 of different-sized pieces of similar name may, in like manner, be 
 prefixed smallest, second, third, &c. 
 
 Before closing, a brief reference to certain (two) supplementary 
 symbols may not be out of place. One is a small letter after a 
 piece symbol (as FPL-21-a), signifying that the piece is obsolete, 
 the standard FPL-21 having been altered.* After a second 
 alteration, the last obsolete piece would be suffixed "b," and so 
 on. Thus duplicate pieces of old-style machines can be identified 
 and supplied to customers. The other symbol referred to is to 
 indicate the number of the operation in the construction of a 
 piece, and is written thus : FPL-21-ist, FPL-2i-2nd, &c. Its use 
 is of great value on detail drawings, time cards, and cost cards. It 
 enables any operation (no matter how trivial) on any piece of any 
 machine to be identified by a symbol alone. An operatio?i we 
 define as any work which is done by one person at one time, before 
 passing the piece along and commencing upon another. 
 
 * In a letter to the authors, Mr. Oberlin Smith writes : " I have not yet 
 changed the system in my own practice, and do not see anything which I 
 think it desirable to change except the first supplementary symbol mentioned 
 in the first part < f the last paragraph. Tue principle there mentioned is not 
 stiictly logical, as it gives the same symbol to a piece in piesent use which in a 
 previous year was given to a somewhat d fferent one now obsolete. This 
 matter I intend to modify somewhat, but have not yet had time to do so." 
 
APPENDIX B. 
 
 THE INCOME-TAX ACTS 
 
 IN THEIR BEARING UPON THE PROFITS OF MANUFACTURE. 
 
 The Income Tax is, as is well known, assessed by boards of 
 local commissioners in conjunction with Government officials, 
 known as " Surveyors of Taxes," according to the provisions of a 
 series of Acts of Parliament. In case of overcharge the most 
 convenient course is to communicate or obtain an interview with 
 the Surveyor of Taxes as early as possible, but as the language of 
 the Acts is very precise, there is little discretion left to those 
 who administer them. We have therefore thought it conve- 
 nient to reproduce here the exact words of the more important 
 provisions. The chief Acts are — 5 and 6 Vict. c. 35, 16 and 17 
 Vict. c. 34, 32 and 33 Vict. c. 67, and 43 and 44 Vict. c. 19, but 
 there are many others. 
 
 By the Act of 5 and 6 Vict. cap. 35 (1842) the several 
 properties, profits, and gains in respect of which duties shall be 
 assessed and charged are classified under five schedules, known 
 respectively as A, B, C, D, and E. 
 
 Schedule A, commonly called the Landlord's or Property Tax, 
 prescribes the rules as to the assessment of income from lands, 
 tenements, and hereditaments. It is levied on the occupier, but 
 is bv him recoverable from the landlord. 
 
 Schedule B prescribes the rules as to the assessment of income 
 in respect of occupation of land, or of house property if occupied 
 as part of a farm. 
 
 Schedule C deals with incomes arising from annuities and 
 dividends payable out of any public revenues. 
 
 Schedule D we describe in greater detail after Schedule E, which 
 deals with incomes derived lrom all public offices and employ- 
 ments of profit. 
 
SCHEDULE D. I 59 
 
 The schedule with which we are here chiefly concerned is 
 Schedule D, under which duties shall be charged for and in 
 respect of the annual profits or gains arising or accruing to any 
 person residing in the United Kingdom from any kind of property 
 whatever, whether situate in the United Kingdom or elsewhere, or 
 from any profession, trade, employment, or vocation, whether the 
 same shall be respectively carried on in the United Kingdom or 
 elsewhere. And for and in respect of the annual profits or gains 
 arising or accruing to any person whatever, whether a subject of 
 her Majesty or not, although not resident within the United 
 Kingdom, from any property whatever in the United Kingdom, or 
 any profession, trade, employment, or vocation exercised within the 
 United Kingdom, and to be charged for every twenty shillings of 
 the annual amount of such profits and gains. In ascertaining the 
 profits of any person chargeable under Schedule D, it shall be 
 lawful to estimate the value of all doubtful debts due or owing to 
 such person ; and in the case of the bankruptcy or insolvency of 
 the debtor, the amount of the dividend which may reasonably be 
 expected to be received on any such debt shall be deemed to be 
 the value thereof, and the duty chargeable under the said schedule 
 shall be assessed and charged upon the estimated value of all such 
 doubtful - debts accordingly (16 and 17 Vict. cap. 34, sec. 50). 
 
 The Rules under which the said duties shall be assessed and 
 charged are contained in the Act of 5 and 6 Vict. cap. 35, andso 
 far as they concern profits of manufacture, are : — 
 
 Full Profits on average of last Three Years. 
 
 (a.) The duty to be charged shall be computed on a sum not 
 less than the full amount of the balance and profits 
 or gains of any trade, manufacture, adventure, or concern 
 upon a fair and just average of three years, ending on 
 such day of the year immediately preceding the year of 
 assessment on which the accounts of the said trade, &c, 
 shall have been usually made up, or on the fifth day of 
 April preceding the year of assessment, and shall be 
 assessed, charged, and paid without other deduction than 
 is hereinafter mentioned as allowed : Provided always, 
 that in cases where the trade, &c, shall have been set 
 up and commenced within the said period of three years, 
 the computation shall be made for one year on the 
 average of the balance of the profits and gains from the 
 
160 THE INCOME-TAX ACTS. 
 
 period of first setting up the same : Provided also, that 
 in cases where the trade, &c, shall have been set up and 
 commenced within the year of assessment, the computa- 
 tion shall be made according to the best knowledge and 
 belief of the person to be assessed (5 and 6 Vict. cap. 35, 
 sec. too). 
 
 On all Persons, Companies, and Occupations. 
 
 {b.) The said duty shall extend to every person, body politic or 
 corporate, fraternity, fellowship, company, or society, 
 and to every art, mystery, adventure, or concern carried 
 on by them respectively, in Great Britain or elsewhere. 
 
 Deductions allowed fro?n Gross Profits. 
 
 [c.) In estimating the balance of profits and gains chargeable 
 under Schedule D, or for the purpose of assessing the 
 duty thereon, no sum shall be set against or deducted 
 from, or allowed to be set against, or deducted from, 
 such profits or gains on account of any sum expended 
 for repairs of premises occupied for the purpose of such 
 trade, &c, nor for any sum expended for the supply or 
 repairs or alterations of any implements, utensils, or 
 articles employed for the purpose of such trade, &c, 
 beyond the sum usually expended for such purposes 
 according to an average of three years preceding the 
 year in which such assessment shall be made ; nor on 
 account of loss not connected with or arising out of such 
 trade, &c. ; nor on account of any capital withdrawn 
 therefrom ; nor for any sum employed or intended to be 
 employed as capital in such trade, &c. ; nor for any 
 capital employed in improvement of premises occupied 
 for the purposes of such trade, &c. ; nor on account or 
 under pretence of any interest which might have been 
 made on such sums if laid out at interest ; nor for any 
 debts, except bad debts proved to be such to the satis- 
 faction of the Commissioners respectively ; nor for any 
 average loss beyond the actual amount of loss after 
 adjustment ; nor for any sum recoverable under an 
 insurance or contract of indemnity. 
 
DEPRECIATION. 1 6 I 
 
 Interest to be included. 
 
 (d.) No deduction shall be made on account of any annual 
 interest, or any annuity or other annual payment, pay- 
 able out of such profits or gains. 
 
 None but Trade Deductions allowed. 
 
 (e.) No sum shall be set against or deducted from, or allowed 
 to be set against or deducted from, such profits or gains 
 for any disbursements or expenses whatever, not being 
 money wholly and exclusively laid out or expended for 
 the purposes of such trade, &c. 
 
 It follows from these stringent provisions that the common 
 practice of deducting from the gross profits of a concern, an 
 equivalent for the current interest on the capital employed, or an 
 allowance for the remuneration of the working partners, or any 
 annual payment to the representatives of deceased partners, is 
 totally inadmissible for the purpose of Income Tax assessment. 
 Questions will also often arise as to improvements made out of 
 profits, enlargement of premises, purchase of improved machinery, 
 or extra advertising for future advantage. Expenditure under 
 these heads will be liable to be considered as capital outlay, not 
 allowed to be deducted, especially if it is entered and shown 
 separately from the ordinary current outgoings of the business. 
 
 Depreciation. 
 
 An improvement in the management of the tax as to deductions 
 for depreciation of plant and machinery was introduced in 1878. 
 The provision is as follows : — 
 
 That the Commissioners shall, in assessing the profits or gains 
 of any trade, &c, chargeable under Schedule D, or the profits of 
 any concern chargeable by reference to the rules of that schedule, 
 allow such deduction as they may think just and reasonable, as 
 representing the diminished value, by reason of wear and tear 
 during the year, of any machinery or plant used for the purposes 
 of the concern and belonging to the person or company by whom 
 the concern is carried on ; and for the purpose of this provision, 
 where machinery or plant is let to the person or company by 
 whom the concern is carried on upon such terms that the person 
 
 M 
 
1 62 THE INCOME-TAX ACTS. 
 
 or company is bound to maintain the machinery or plant and 
 deliver over the same in good condition at the end of the term of 
 the lease, such machinery or plant shall be deemed to belong to 
 such person or company. Where any machinery or plant is 
 let upon such terms that the burden of maintaining and restoring 
 the same falls upon the lessor he shall be entitled, on claim made 
 to the Commissioners, to have repaid to him such a portion of the 
 sum which may have been assessed and charged in respect of the 
 machinery or plant, and deducted by the lessee on payment of 
 the rent, as shall represent the income tax upon such an amount 
 as the Commissioners may think just and reasonable as represent- 
 ing the diminished value by reason of wear and tear of such 
 machinery or plant during the year : Provided that no such claim 
 shall be allowed unless it shall be made within twelve calendar 
 months after the expiration of the year of assessment (41 Vict, 
 cap. 15, sec. 12). 
 
 We have already drawn attention (Chapter VI.) to the need of 
 correctly ascertaining the amount to be charged for depreciation. 
 In practice some difficulty may be experienced in inducing the 
 local commissioners to permit a sufficient deduction under this 
 head in addition to allowing for repairs actually effected. They 
 rightly attach much weight to the allowance which the proprietors 
 ot the concern actually make as among themselves, and it is 
 obvious that careful attention to correct book-keeping on this 
 point, before the question is raised, will greatly facilitate a settle- 
 ment. On this ground alone, the accounts should show clearly 
 what is the amount written off for depreciation, not only in the 
 aggregate but in detail. The manner in which this may be done 
 is fully described in the chapter on " Fixed Capital." 
 
 Return of Income Tax. 
 
 There is another important provision which is not, especially in 
 the case of small manufacturers, sufficiently utilised because it is 
 not sufficiently well known. It is not exaggeration to say that 
 thousands of pounds could be annually reclaimed from the Govern- 
 ment under the 133rd section of the Act of 1842, and the 6th 
 section of the Act of 1865. Thus, if a manufacturer has made 
 ;£i 0,000 a year for the last three years, he will be assessed and 
 will have to pay on £10,000 this year. If, however, at the end 
 of this year he has only made .£5,000 profit, he will be entitled 
 
RETURN OF INCOME TAX. 1 63 
 
 to recover back the tax, already paid, on £"i,666, as well as to 
 have his assessment for next year fixed at ,£8,333. Too often 
 ignorance of the law leads him to be content with the latter gain 
 only. If his profits still remain at ,£5,000, he can then again get 
 back the tax on ,£1,666, and have his future assessment fixed at 
 £"6,666, and so on. 
 
 These sections provide that if within or at the end of the year 
 current at the time of making any assessment, or at the end of 
 any year when such assessment ought to have been made, any 
 person charged to the duties contained in Schedule D, whether 
 he shall have computed his profits or gains on the amount thereof 
 in the preceding or current year, or on an average of years, shall 
 find, and shall prove to the satisfaction of the Commissioners by 
 whom the assessment was made, that his profits or gains during 
 such year for which the computation was made fell short of the 
 sum so computed in respect of the same source of profit on which 
 the computation was made, it shall be lawful for the said Commis- 
 sioners to cause the assessment made for such current year to be 
 amended in respect of such source of profit as the case shall 
 require (5 & 6 Vict. cap. 35, sec. 133) ; no such reduction, how- 
 ever, shall be made unless the profits of the said year of assess- 
 ment are proved to be less than the profits for one year on the 
 average of the last three years, including the said year of assess- 
 ment ; nor shall any such relief extend to any greater amount than 
 the difference between the sum on which the assessment has been 
 made and such average profits for one year as aforesaid (28 Vict, 
 cap. 30, sec. 6). 
 
 Exceptions to the Three Years* Average. 
 
 The owners of quarries, mines, ironworks, gasworks, salt springs 
 or works, alum mines or works, water works, streams of water, 
 canals, inland navigation, docks, drains and levels, fishings, rights 
 of markets and fairs, tolls, bridges, ferries, and other concerns of a 
 like nature are assessed on their annual value or profit. 
 
 As regards liquidations and alterations in partnerships, it is 
 provided : — 
 
 In case any person charged under Schedule D shall cease to 
 erercise the profession, or to carry on the trade, on the profits of 
 
1 64 THE INCOME-TAX ACTS. 
 
 which he is assessed, or shall die or become bankrupt, or shall from 
 any other specific cause be deprived of, or lose, the profits or gains 
 on which the computation of duty was made, it shall be lawful for 
 such person, or his executors or administrators, to make application 
 within three calendar months after the end of each year to the Com- 
 missioners, and the Commissioners shall cause the assessment to be 
 amended and give relief. Provided that where any person shall 
 have succeeded to the trade or business, no such abatement shall 
 be made, unless it shall be proved that the profits and gains of 
 such trade have fallen short for some specific cause since such 
 change or succession took place, or by reason thereof, but such 
 person succeeding to the same shall be liable to the payment of 
 the full duties thereon without any new assessment (5 & 6 Vict, 
 cap. 35, sec. 134). 
 
APPENDIX C. 
 
 THE RATING OF FACTORIES CONTAINING 
 
 MACHINERY. 
 
 As, in the words of the preamble of a Bill introduced into the 
 House of Commons in 1885, "Questions have from time to time 
 Questions arisen as to how far machinery and plant is to be 
 as to taken into consideration in estimating the rateable 
 
 rateabiiity. value of the premises in which the business is carried 
 on," it may be useful to give a brief outline of the present position 
 of this subject. 
 
 The assessments originate with local surveyors and assessment 
 committees, and in practice the greatest diversity prevails in 
 The computing them. When there are a few small fac- 
 
 assessing tories in a district the value of the machinery is often 
 authorities, ignored in framing the assessment, which is in such 
 cases based on the estimated or actual net rental value, as 
 with a shop or dwelling-house. In districts in which industry is 
 localised the assessing authorities often take the capacity of 
 production as the guide to the assessment, and base their 
 varying computations on the spindle, horse-power, or other 
 modes of common factor in the trade,* whilst in many instances 
 assessment. tne assessors have adopted rules originally intended 
 for very different kinds of property, or formulated entirely 
 
 * Such an assessment does not take cognizance of the wear and tear of 
 machinery and its tendency to obsolescence, and thus bears unduly and un- 
 fairly against those factories which have been longer established than their 
 rivals, and are already burdened with older type machinery. In a pamphlet 
 on the "Incidence of Local Taxation," Mr. Hedley states that in 1883 the 
 Hunslet Union Assessment Committee decided to disregard the law laid down 
 by the High Court (in the Bishopswearmouth case) and resolved to exclude 
 
1 66 RATING OF FACTORIES CONTAINING MACHINERY. 
 
 new modes of valuation. This want of uniformity as between 
 district and district, handicaps certain trades in the one as com- 
 pared with similar trades in the other district, whilst inequality 
 or uncertainty of allotment is unfair as between individuals 
 trading in the same district, for " it must always be remembered 
 that the real end and object for the assessment of property is not 
 to determine as a mere speculative question the rent at which it 
 might let from year to year, but to bring the particular property 
 down to a common basis, so that the burden of the poor-rates 
 may be equally borne by the occupiers within the parish. This being 
 Assessment so > *' does not seem unreasonable, when any difficulty 
 should be arises in ascertaining how a particular property or 
 on common class of property is assessed, that reference should be 
 basis. made to the rules that prevail in the valuation of 
 
 ordinary classes of property in the parish. Special properties 
 may require special rules, but where there is no such necessity 
 the occupier of property has a right to have applied to his 
 occupation the principles which determine the rateability of other 
 property." * 
 
 That machinery per se is not rateable is generally admitted; in- 
 deed, any other conclusion would be inconsistent with the Act by 
 Chattels not which personal property was declared not to be rate- 
 rateable, able. The question is as to how far in factories or 
 works the machinery is to be taken into account as enhancing the 
 rateable value of the hereditaments. The law on this point, if law 
 there can be said to be, is to be found in the judges' decisions in 
 Legal cases of appeals against assessments, and these deci- 
 
 decisions. sions have so widely differed that the author of the 
 legal text-book already referred to admits that it is impossible to 
 reconcile them, whilst many factory occupiers believe that cer- 
 tainty and equality in assessment are only to be obtained by 
 legislative definition of what machinery is to be considered in 
 the assessment. 
 
 machinery from the assessment of the works, and to rate all engines at a 
 uniform rate of £.\ per horse-power. And he adds, " To rate all engines on a 
 uniform rate of £\ per horse-power, irrespective of whether they are common 
 engines with eg^-end boilers and a few feet of shafting, or high-cla->s engines 
 wilh tubuiar boilers, super-heaters, and many yards of shafting, is clearly as 
 unfair and unequal as it would be to rate all agricultural lands in the Union at 
 a uniform rate of £2 per acre, irrespective of whether the land is worth £1 or 
 £$ per acie." 
 
 * " A Practical Treatise on the Law of Rating," by Edward James Castle, 
 Barrister- at-Law. Stevens, London. 
 
LEGAL DECISIONS. 1 67 
 
 The cases referred to extend over the last hundred years, but 
 only four of these need now be taken as landmarks of the subject. 
 The Phoenix ^ n 1 366 the assessment of the Phoenix Gas Company 
 Gas Com- was appealed against, but it was held that the steam- 
 pany case. engines, boilers, gasholders, retorts, and purifiers at 
 the works and the mains in the public streets added to the perma- 
 nent value of the freehold, and as such were rightly considered in 
 The Hal- the assessment. In the following year, however, in 
 stead silk the case of a silk factory at Halstead it was held that 
 factory case, looms and other machines merely screwed to the 
 floor came under the category of movable fixtures, and were not 
 to be considered in the assessment.* In 1877-8, however, the 
 late Lord Chief Justice Cockburn, in the case of " Laing and the 
 The Laing Overseers of Bishopswearmouth/' expressed some 
 case. doubt as to the decision in the Halstead case, and 
 
 with reference to the case then before the Court, said : " This 
 strikes me as being a case the principle involved in which is of 
 very considerable importance, in which I should hope there would 
 be a final and binding authority upon the subject, and in which we 
 may have to consider the effect of these cases (the cases quoted in 
 the argument), which perhaps may prove to be somewhat in con- 
 ja. n flict with one another." In this instance it was held 
 
 important that the lathes and machines for planing, drilling, 
 decision. punching, and riveting were properly included in 
 
 the assessment, as such machinery, though some of it might be 
 capable of being removed without injury to itself or the freehold, 
 was " essentially necessary to the shipbuilding business to which 
 the appellants' premises are devoted, and must be taken to be 
 intended to remain permanently attached to them so long as these 
 premises are applied to that present purpose." 
 
 This decision has been the subject of considerable discussion 
 
 * Trade fixtures generally (using the term as inclusive of both removable 
 and permanent fixtures) are said to be both theoretically and legally rateable, 
 but the practice of exempting removable fixtures has become almost universal. 
 " The law is that they are part of the premises, and pass under a mortgage, 
 and a tenant is allowed to remove them during his term, not in the same way 
 as he may his carpets, but only because the Courts were induced to relax the 
 strictne-s of the old rults of law in order that the commercial interests of the 
 country mi^ht be enhanced by the encouragement given to tenants to employ 
 thrir capital in making improvements lor Carrying on trade, from tne certainty 
 of having the benefit of ihe expendituie secured to them at the end of their 
 term." — "A Practical Treatise on the Law of Rating." Castle. Stevens, 
 London. 
 
1 68 RATING OF FACTORIES CONTAINING MACHINERY. 
 
 in the press and at meetings of the various Chambers of Com- 
 merce. It has been accepted as conclusive of the law by one 
 well- known writer on the subject,* and by another it has been 
 cogently contended that the facts of the case were not clearly or 
 correctly presented to the Court. \ 
 
 In view of these varying decisions or interpretations of the law, 
 and the uncertainty and want of uniformiiy in assessments, the 
 a Rating " Bill to amend the Law relating to the Rating of 
 Bm - Machinery " was introduced into the House of Com- 
 
 mons in 1885. It was proposed to enact that " in estimating for 
 the purpose of assessment to the poor rate, county rate, borough 
 Definition of rat ^, or any other rate leviable upon property rateable 
 machinery to the relief of the poor, the rateable value of any tene- 
 to be rated. me nt or premises occupied for any trade or manu- 
 facturing purposes, the annual value of the machinery in this 
 section specified upon such tenement or premises shall be taken 
 into consideration, that is to say : — 
 
 " 1 st. Fixed motive powers, such as the water wheels and 
 steam engines, and the steam boilers, donkey engines, and 
 other fixed appurtenances of the said motive powers ; 
 " 2nd. Fixed power machinery, such as the shafts, wheels, 
 drums, and their fixed appurtenances which transmit the 
 action of the motive powers to the other machinery fixed 
 and loose. 
 ti " 3 r d* Pip es f° r steam, gas, and water. 
 
 of other "4th. Save as in the last section provided, no 
 
 machinery machinery or plant, whether attached to the tene- 
 and plant ment or premises or not, shall be taken into considera- 
 from rating. ^ Qn j n es ti m ating such rateable value." 
 
 This Bill was not, however, proceeded with, it being thought 
 that, if the subject was dealt with at all, it could best be done in 
 a Local Government Bill. A decision has, however, been given 
 in the Court of Appeal J which practically confirms, even if it 
 does not extend, that given in the case of " Laing v. the Over- 
 seers of Bishopswearmouth." 
 
 This decision has been given in a case stated for the opinion of 
 
 * "Local Taxation and the Rating of Machinery." — Thomas Fenwick 
 Hedley. Knight & Co., London. 
 
 + "Remaiks on the Assessment of Rateable Value on Hereditaments 
 containing Machinery." — Joseph Potts, Jun. Spon, London. 
 
 J The Queen v. The Tyne Boiler Works Company, Limited. Court of 
 Appeal, December 1st, 1886. 
 
TYNE BOILER WORKS CASE. 1 69 
 
 the Court by the Northumberland Quarter Sessions, who held 
 The most tnat tne Tyne Boiler Works Company had been 
 recent rightly assessed to the relief of the poor, the rateable 
 
 decision: value of their premises being arrived at by ascertain- 
 Tne Tyne ing the gross estimated rental which a tenant from 
 Boiler works vear t vear might reasonably be expected to be 
 case. willing to give for the use of them (inclusive of the 
 
 machinery and plant), and by making the statutory deductions 
 from such rental. The premises were occupied under a lease 
 from the Corporation of Newcastle-upon-Tyne, and they were 
 described as being rendered suitable for boiler making by their 
 proximity to the Tyne and as containing machinery for boiler- 
 making, part of such machinery being affixed to the soil, but 
 part, such as a hydraulic riveting machine, two hand-power 
 travelling cranes, and shear legs with engine and boiler, was not 
 attached either to the soil or the building but rested by their 
 own weight. There was a boiler set on a brick seating outside 
 the main building, and the main engine was fixed by iron screw 
 bolts to masonry foundations, in which a well was constructed for 
 the fly-wheel, and other machinery was affixed by bolts or brackets 
 to the walls, or to a foundation of stone or cement. As to the 
 machinery that was not affixed to the soil or building, the hydraulic 
 riveting machine rested upon cement or stone foundations, the 
 travelling cranes ran along the whole length of the main building 
 on rails laid on balks of timber resting upon brackets, and the 
 shear legs were placed on the edge of a timber jetty on the river. 
 The main shafting ran along the entire length of the main building, 
 and all the machines were worked by belts from the main shafting. 
 All the machines and plant belonged to the Company, and were 
 arranged and adapted for use upon the premises for the manufac- 
 turing and setting up of boilers, but there was no intention of 
 permanently annexing them to the soil or premises. Each of 
 the machines was separate, and was from time to time removed 
 for repairs or otherwise without injury to themselves or structural 
 damage to the premises, the object of the attachment described 
 being to steady the machines when working. 
 
 The Divisional Court having confirmed the order of the North- 
 umberland Quarter Sessions, the Company appealed, with the 
 result that the judgment of the Queen's Bench Division was 
 affirmed. The Master of the Rolls, m giving judgment, reviewed 
 the various prior decisions on the subject, and stated that the rule 
 might be laid down thus : — Things which were on the premises to 
 
170 RATING OF FACTORIES CONTAINING MACHINERY. 
 
 a rule of be rated, which were there for the purpose of making 
 rating. an d which made the premises fit as premises for the 
 
 particular purpose for which they were used, ought to be taken 
 into consideration as enhancing the rateable value of those pre- 
 mises. Anything that would come under this category would pass 
 by demise as between landlord and tenant, and would as such be 
 rightly considered in the assessment.* 
 
 In 1889 the Chard (Somersetshire) Assessment Committee in as- 
 sessing lace factories took into consideration the lace-making ma- 
 chinery on the premises. The assessment was appealed against, and 
 the amount thereof was considerably reduced at the Somersetshire 
 Quarter Sessions ; the Assessment Committee was ordered to pay 
 the costs. Against the reduced assessment appeals were carried 
 to the Queen's Bench Division and the Court of Appeal, and in 
 these appeals the original question as to the rating of machinery 
 per se appears to have become ignored, for the Chard Assessment 
 Committee after a decision in their favour in the Court of Appeal 
 suggested a compromise by which, each party paying their own 
 costs, the sum in dispute should be equally divided. The manu- 
 facturers accepted the compromise offered, as they were advised 
 that the reduced assessment would represent the rateable value, 
 quite apart from the question of rating machinery. 
 
 In similar circumstances the Gloucester and Sunderland Assess- 
 ment Committees have, without there being an appeal to the 
 Queen's Bench Division or Court of Appeal, acted on the lines of 
 compromise carried out by the Chard Committee. 
 
 Throughout the judgments in the Bishopswearmouth and Tvne 
 The decision boiler cases there seems to run an assumption that 
 criticised. a hypothetical tenant might give a higher rent for 
 premises by reason of his having the opportunity of taking the 
 
 * The case is thus noted in the Law Times of December 4th, 1886 : — " Poor 
 Rate — Rating of Premises used for a particular purpose — Chattels on the 
 Premises — Boiler Works — Machinery and Plant. In assessing premises to 
 the poor rate, the question whether chattels on the premises are affixed to the 
 soil or not is not an absolute test in detei mining whether or not they are to be 
 taken into account as enhancing the value of the premises. But taints which 
 are on the piemises to be rated, and which are there for the puipose of making 
 them, and whicn do make them, fit as premises for the purpose for which 
 they are used, ought to be taken into account for rating purposes. Therefore 
 the machinery and plant of a boiler woiks which (wheiher affixed to the boil or 
 noi) is essentially necessary to the crrying on of the business to wnich the 
 premises are devoted, and which is intended to remain upon the premises so 
 long as they are used for the same purpose, ought to be taken into account as 
 enhancing the value of the premises." 
 
THE BILL OF 1 893. 17 I 
 
 machinery contained therein. This is probably true as regards 
 motive power and the machinery common to most trades, which is 
 generally attached permanently to the premises, and these, on 
 account of being so furnished, let at higher rentals. But specially 
 designed machinery can only increase the probable rental, and 
 therefore the assessment, if the premises are let to an incoming 
 tenant carrying on the same trade as the outgoing tenant, and in 
 that case part of the increased rental would be due to the oppor- 
 tunity of entering furnished premises, and part to the opportunity 
 of acquiring by purchase from the outgoing tenant some of the 
 machinery which he might otherwise remove.* 
 
 The decisions referred to will probably so intensify the confusion 
 in the minds of the various rating authorities with regard to what 
 is and what is not to be considered as assessable, as to lead to 
 useful controversy with regard to what should and what should 
 not be assessable, and eventually to legislative enactment on the 
 subject. 
 
 Owing to the exertions of the National Society for the Exemp- 
 tion of Machinery from Rating, a Bill has been introduced into 
 Parliament this year (1893), by which it is proposed to provide 
 "that in estimating for the purpose of any valuation list, or poor or 
 other local rate, the gross estimated rental or rateable value of 
 any hereditament occupied for any trade, business, or manufac- 
 turing purposes, any increased value arising from machines, tools, 
 or appliances which are not fixed or are only so fixed that they 
 can be removed from their place without necessitating the removal 
 of any part of the said hereditament shall be excluded. 
 
 " Provided that the gross annual value of any such hereditament 
 shall be estimated at not less than the sum at which it might 
 reasonably be expected to let for the purpose for which it is used 
 on a tenancy from year to year void of the machines, tools, and 
 appliances which it might reasonably be expected would be sup- 
 plied by the tenant, if the tenant paid all the usual tenants' rates 
 and taxes and tithe rentcharge (if any), and if the landlord under- 
 took to bear the cost of the repairs and insurance and the other 
 expenses (if any) necessary to maintain the said hereditament in 
 a state to command such rent. 
 
 "Provided also that the terms machines, tools, and appliances 
 
 * "Trade fixtures attached to the soil are to be taken as landlord's property, 
 subject only to the special privilege granted to the tenant who has put them 
 up of removing them duiing his tenure." — "A Practical Treatise on the Law 
 of Rating, by Edward James Castle, Barrister-at-Law. 
 
172 RATING OF FACTORIES CONTAINING MACHINERY. 
 
 for the purposes of this Act shall not apply to any machinery, 
 machine, or plant used in or on the hereditament for producing 
 or transmitting first motive power, or for heating or lighting the 
 said hereditament. 
 
 " Nothing in this Act contained shall apply to the rating of 
 waterworks or gasworks." 
 
 Pending some settlement of the question it may be serviceable 
 to enumerate some of the points to be considered before agreeing 
 to or dissenting from assessments. 
 
 The basis of assessment on factories rented from year to year is 
 naturally the actual net rental value. Questions only arise where 
 Checks on the occupier's interest is that of a freeholder or a 
 assessments, lessee for a term of years, and where machinery has 
 been erected by the occupier qud occupier. In either case the 
 basis of assessment would be the gross estimated rental which in 
 a particular district, under ordinary circumstances, a tenant from 
 year to year might reasonably be expected to give for the use of 
 the premises inclusive of the machinery and plant, with a deduc- 
 tion on account of maintenance, repairs, fire insurance, and any 
 charges which in a term of years would have to be met before 
 profit could be reckoned.* In the case of factories occupied by 
 the owner it should be remembered that the assessment is made 
 on him as an occupier, and that he should discriminate between 
 his dual interests. Whilst calculations on the basis of the capital 
 sunk in the building and on his plant, and the interest thereon, 
 are aids in checking the estimated rental that would be receivable, 
 they cannot be considered as final, or as yielding results which 
 could be taken as the basis of assessment, owing to numerous 
 accidental circumstances, such as the increase or decrease in the 
 value of ground rents, and of variation of cost in the construction 
 of new, or structural alteration in old, factories. 
 
 The same basis of assessment is often applied to the rating of 
 workshops, using that term as distinctive of places where produc- 
 The basis of ^ on * s not mac ^ e f° r profit, but where production or 
 assessment repairs are effected for the sole use and benefit of 
 on work- the occupiers. In this category fall the shops of 
 shops. railway, gas, tram, water, and similar undertakings, 
 
 as also arsenals, dockyards, and other national and municipal 
 workshops. 
 
 * This deduction should, in our opinion, include a provision for obsolescence. 
 All machinery is of a changeable nature, and provision has constandy to be 
 made lor its going out of fashion. 
 
ANNUAL VALUE OF MACHINERY. 173 
 
 Aid in checking that portion of the assessment which may be 
 said to be on account of machinery is derivable from a Machinery 
 Ledger, if such be kept (see Chapter VI.). The value of the 
 machinery that would pass with the freehold would be ascertain- 
 able from it, and the interest on that amount might approximately 
 be taken as the gross annual value, the net annual value being 
 arrived at by subtracting one-fourth or one-fifth of the gross for 
 repairs or renewals. This rule would be equally applicable to 
 factories working for profit, and to workshops carried on as parts 
 of other undertakings. 
 
APPENDIX D. 
 
 SOME NOTES ON THE LAW RELATING TO FIRE 
 
 INSURANCE.* 
 
 The Proposal and the Policy. 
 
 It is of the greatest importance that the form of proposal should 
 be correctly filled in, and the questions answered, in an accurate 
 Good faith and straightforward manner, without equivocation or 
 the basis of ambiguity; as a misrepresentation or a concealment 
 insurance. f a material fact, whether intentional or not, may 
 invalidate a policy. The fact that the property proposed to be 
 insured has been inspected by a representative of the insurance 
 office does not relieve the assured from the responsibility of bring- 
 ing under the notice of the office any circumstances which affect 
 the degree of the risk. Good faith is always assumed to be the 
 basis of insurance. It is open to the proposer to make a special 
 contract with the insurers upon such conditions as may be 
 agreed. 
 
 The representations contained in the proposal or policy must 
 be substantially true ; but all specific conditions and statements 
 
 „ are termed warranties, and must be absolutely and 
 
 Bepresenta- ,., , 7 . . . .. , J , . 
 
 tions. literally true ; and this applies to descriptions of the 
 
 property insured, if expressly contained or referred to 
 
 in the policy. 
 
 t 
 
 * The object of these notes is to indicate to factory occupiers the liabilities 
 which, from an accountant's point of view, it is desirable to provide for by 
 insurance or otherwise. In its legal aspects the subject of insurance against 
 losses by fire has been dealt with in " The Law of Fire Insurance," by Charles 
 John Bunyon, M.A. (London : C. and E. Layton. Third edition. 1885), to 
 whom we are largely indebted for the subject matter of these notes. 
 
THE PROPOSAL AND THE POLICY. 1 75 
 
 Immediately the policy of insurance is received by the insured 
 he should carefully examine it, and if the property is not 
 Correction correctly described or the policy contains any other 
 of policy. error, it should, without loss of time, be returned to 
 the office for correction. If the required alteration is not inconsis- 
 tent with the conditions of the policy it can be made by endorse- 
 ment, but if the alteration is intended to vary the contract a new 
 policy should be applied for. 
 
 In view of the fact that in the case of large insurances the risk 
 
 is generally divided between several offices, and that consequently 
 
 several policies are issued to the insured, it is 
 
 form of recognised as a great convenience that the leading 
 
 policy. offices now practically adopt a common form of 
 
 policy. 
 
 The liability of the insurers continues for the term specified in 
 the policy, but when the policy is renewable the assured is allowed 
 Renewal of fifteen days' grace, and if a fire occur during this 
 policy. interval he will be fully protected ; but in that event 
 
 he should immediately pay the premium. It is not customary to 
 grant days of grace in the case of policies for short definite periods, 
 and a policy of insurance is not, except by special agreement, 
 determinable before the expiration of the specified term. The 
 offices generally reserve to themselves the right to decline to renew 
 a policy ; and if they exercise this right and notify the assured of 
 the fact, or if they give notice that they will not renew the policy 
 except at a higher premium, and the assured declines to agree to 
 this, the policy will expire absolutely on the tlate specified, the 
 days of grace not being allowed. 
 
 The risks of fire insurance are classed as ordinary, hazardous, 
 extra hazardous, and special, but the published rates and classifi- 
 ciassifica- cations afford very imperfect means of ascertaining 
 tion of risks, the premiums payable in any individual case. The 
 rates of premiums vary from is. 6d. per cent, for ordinary dwelling- 
 houses to £5 5s. per cent, and more for dangerous stores and 
 premises, and for the special risks of some factories. An under- 
 standing on this point is, therefore, invariably arrived at before an 
 insurance is effected. 
 
 Most of the leading offices belong to what is known as the 
 Tariff Association, a combination which has for its object the 
 Tariff sys- fixing of minimum rates for certain particularly 
 tem. hazardous risks. This, no doubt, accounts in a large 
 
 measure for the existence of co-operation on the part of manufac- 
 
176 ON THE LAW RELATING TO FIRE INSURANCE. 
 
 turers and others for purposes of mutual insurance ; and also for 
 the fact that insurances to a considerable amount are effected with 
 American and Continental fire offices ; but it is not at all certain 
 that the public are prejudiced by the operation of the tariff system, 
 which has the effect of encouraging the persons engaged in the 
 hazardous trades in question to take extra precautions against 
 fire, with the results of diminishing the exceptional losses and of 
 ultimately bringing the rates of premiums down to the normal level 
 of other trades. 
 
 When large insurances have to be effected by a firm it may be 
 advisable to place the business in the hands of an insurance 
 Fosition of ' broker, who may be able to secure much better terms 
 agent. for his client than the latter could obtain by nego- 
 
 tiating with the offices direct. It must be remembered, however, 
 that an insurance broker occupies, in a measure, a dual position, 
 and that while in some matters he may act for the office, in others 
 he may represent the assured. Even if he is the agent of an 
 insurance company, the latter is not bound to undertake a risk 
 which he has accepted. If the company decline a proposal made 
 through a broker and notify their decision to him, they will not 
 be liable if a fire takes place before he has been able to communi- 
 cate the refusal to his client. The responsibility of the insurance 
 office cannot be said to commence until they have, by the issue of 
 a receipt, accepted the premium or a deposit ; and a broker is 
 personally responsible if having agreed to effect an insurance he 
 neglects to do so and a fire takes place. When the insurance is 
 provisional only, and subject to the office making an inspection of 
 the property, it is usual to grant the office twenty-eight days for 
 this purpose, within which period it has the option to decline the 
 risk : but should a fire occur during the interval, and the office 
 has not declined, it would be liable. 
 
 The Nature of the Contract and of the Risk. 
 
 Except in the case of a valued policy, and subject to the special 
 conditions of average (referred to later) a policy of insurance 
 insurance a against fire is a contract to indemnify the assured to 
 contract of the extent of his loss not exceeding the amount of 
 indemnity, the insurance, and this, together with the expense of 
 extinguishing the fire, is the measure of the liability of the 
 insurers. If therefore the assured receives from the office the 
 
THE NATURE OF THE CONTRACT AND THE RISK. 177 
 
 full value of the property destroyed he will have to give the office 
 the benefit of the salvage, and of any rights tending to reduce 
 the loss, which he possesses. If, for instance, the 
 u roga ion. p erson w ] 10 se property is destroyed by fire is able to 
 recover the loss from a party other than the insurer, the latter, if he 
 had satisfied the claim, would be able to sue in the name of 
 the assured the person actually responsible for the loss. A 
 person whose property has been negligently set on fire by his 
 neighbour will, if he is insured, be able to recover from either the 
 latter or the fire office. If he recovers under his policy the office 
 would be entitled to proceed in the name of the assured against 
 the person who caused the conflagration. This raises a very serious 
 point for manufacturers and others to consider, for, although their 
 own property may be fully protected, they may by negligently 
 causing the destruction of their neighbour's property incur serious 
 loss without protection. "The right of the office rests upon the 
 doctrine of subrogation, by which if a man has two distinct 
 remedies against different parties for one and the same claim, one 
 of such parties paying the whole amount, is entitled to recover 
 it from the other party if primarily liable, in the name of the person 
 originally injured."* 
 
 The indemnity is personal to the assured and cannot, " except 
 by way of mortgage," be assigned without the consent of the 
 Policy not insurers endorsed upon the policy. It is essential 
 assignable, that the assurer should have an interest in the 
 property both when effecting the insurance and at the time of 
 the fire. The conditions of some policies are exceedingly strin- 
 gent in this respect, and provide for the insurance being cancelled 
 in the event of any modification in the insurable interest. It 
 sometimes happens that the conditions are so framed as to render 
 the policy void upon the demise of the assured ; or upon the 
 admission of a new partner. 
 
 When a sale of buildings or of other properties, which are 
 insured, is intended, and it is decided to transfer the insurance, 
 Transfer of an understanding should be come to with the office. 
 properties. Immediately a contract for sale is concluded the 
 purchaser becomes in equity the beneficial owner, and is the 
 sufferer in the event of the property not being insured and a fire 
 taking place. The vendor of the property is not bound to tell the 
 purchaser whether or not the property is insured ; and even if 
 there is a policy in favour of the vendor existing at the time of 
 * "The Law of Fire Insurance," p. 125. 
 
 N 
 
178 ON THE LAW RELATING TO FIRE INSURANCE. 
 
 the fire, the purchaser is not, in the absence of a specific agree- 
 ment, entitled to any benefit under it. But he can call upon the 
 insurers to expend the insurance money in reinstatement. In the 
 case of leaseholds, it should be stated that in the event of the pro- 
 perty being destroyed by fire subsequently to the date of the 
 contract, the purchaser may be bound under the conditions of the 
 lease to rebuild. It is advisable in the interest of the purchaser 
 that these risks should be provided against in the contract for sale, 
 or that immediately it is signed he should insure the property. 
 
 When the policy becomes void, or when the interest of the 
 insured in the property ceases from any cause before the expiration 
 Premiums of the term of the insurance, the insurers are not 
 not return- bound to return the proportionate part of the pre- 
 abie. mium in respect of the unexpired portion of the term. 
 
 Most fire policies, however, provide for the transfer of the insurance 
 upon the removal of the objects insured, and it is usual 
 for the offices to transfer their indemnity from one property to 
 another, provided their risk is not increased ; and they will take 
 into consideration the unexpired proportion of the premium in 
 fixing a new rate. 
 
 Fire insurances are based either on a valued policy, or are 
 specific, or are subject to the conditions of average. Valued 
 
 policies are those in which the office and the insured 
 valued agree to assign to the property insured a definite 
 
 value, which in case of fire shall be the amount to be 
 reimbursed to the insured quite irrespective of the actual loss sus- 
 tained by him. Such policies are unsatisfactory and very rare ; 
 and the onus of proving that the property has been valued rests 
 
 with the insured. Specific insurances are those in 
 Specific w hich the insurers are liable for the actual loss, not 
 
 exceeding the amount for which the property is 
 insured. The third category of fire insurance, embracing the 
 conditions of average, calls for most careful consideration by the 
 
 assured. The effect of these conditions is to make 
 conditions ^ m surcd hi s wn underwriter to the extent by 
 averag . ^-^ j^ s p r0 p e rty is under insured ; and in the 
 event of fire he would be able to recover from the offices only such 
 proportion of the loss as the sum insured by them bears to the 
 total value of the property. Thus, if a manufacturer effected an 
 insurance, under the average conditions, upon his stock worth 
 ^60,000, and subsequently increased the goods on hand by 
 ^20,000 and a fire occurred destroying ^40,000 worth of stock, 
 
ALTERATIONS IN THE RISK. 1 79 
 
 he would be able to recover only ^30,000, that being the pro- 
 portion of the loss which the amount of the insurance (;£6o,oco) 
 bears to the total value of the stock (^80,000) at the time of the 
 fire. The insured, in this case, being in the position of an under- 
 writer for one-fourth of the risk, would be entitled to participate 
 to that extent in the salvage. The average conditions are neces- 
 sarily inoperative if the value of the property does not exceed the 
 amount covered by the policy. 
 
 " The subject of alterations after the date of the policy in the 
 structure or use of the buildings, either as regards the trades carried 
 on or the goods deposited in them, has been of all 
 inth^risk 8 otners tne most fruitful of disputes between the 
 assurers and the assured. In the decided cases the 
 question has generally turned upon the construction of the con- 
 ditions, and the fire offices, tutored by experience, certainly 
 endeavour to guard themselves in every possible manner against 
 unanticipated hazards. In spite, however, of the ingenuity of 
 their advisers, cases must occasionally arise to which no condition 
 is applicable, and the question remains for solution how far an 
 alteration not in terms expressly forbidden affects the contract. 
 The true solution would appear to be found by ascertaining 
 whether by the alteration the description is rendered inapplicable, 
 or whether any express representation as to the future use of the 
 premises has been violated, and whether there, is any condition 
 in the policy applicable to the case."* 
 
 It is important before making any alteration in, or addition to, 
 the property insured, to ascertain whether the description amounts 
 to a warranty, as in that case the policy would be invalidated by a 
 violation of the description ; and when the policy expressly dis- 
 allows any alteration or addition, even a temporary modification 
 would vitiate the policy. Repairs, however, are quite per- 
 missible, although they may while being carried out increase 
 the risk of fire. 
 
 " A question arises when the assured, having effected an insu- 
 rance upon the stock-in-trade or machinery, undertakes after the 
 date of the policy an additional or different trade or business, not a 
 part of, or incidental to, the first. This is often specially provided 
 for by a condition ; when it is not so, two questions may arise. 
 First, whether the alteration has caused any increase of risk; 
 secondly, whether the new stock is covered by the insurance. 
 Assuming that there has been no unauthorised increase of risk to 
 * " The Law of Fire Insurance," pp. 86, 8j. 
 
180 ON THE LAW RELATING TO FIRE INSURANCE. 
 
 void the policy, if a claim is made for a loss upon property form- 
 ing part of the new or additional stock, the question must turn 
 upon the wording of the policy, and whether, applying the ordinary 
 rules of construction, it can be fairly inferred that the property 
 destroyed was within the terms of the contract."* 
 
 There can be no doubt that a manufacturer whose trade is 
 described in the policy would not be able to claim indemni- 
 fication under that policy for loss of stock of another trade which 
 he had taken over since the insurance upon his original stock was 
 effected. When the insurance is upon goods of an ordinary 
 character, the addition of goods which are regarded as hazardous 
 would invalidate the policy. 
 
 It is well that in every case of alteration or addition the policy 
 should be carefully examined, with the object of ascertaining 
 whether the risk has been increased beyond that contemplated by 
 the insurers, and whenever there is any doubt the insurance office 
 should be communicated with. It is better in most cases that the 
 owner should pay a higher rate of premium than incur the risk of 
 being his own insurer. The omission to communicate a material 
 fact to the insurers would entitle them to cancel the policy j but 
 they may waive this right by endorsement of the policy, or even 
 by accepting the renewal premium after they have had notice of a 
 violation by the insured of the conditions of the policy. 
 
 Liability does not attach to the insurers unless the loss is proxi- 
 mately caused by fire. The mere heat of a stove, if it causes 
 rire must be damage to property, will not, in the absence of com- 
 prcximate bustion of substances other than the fuel in the stove, 
 cause of be sufficient to support a claim against the insurers; 
 damage. nor w m tne i nsurers « De responsible for any loss on 
 
 goods or utensils damaged or destroyed whilst undergoing any 
 process in which the application of fire heat is necessary." 
 
 With regard to loss by explosion many intricate questions pre- 
 sent themselves, and the provisions on this point inserted in poli- 
 . cies vary widely ; but of course the risk can be 
 
 xp osiv . ^(jisputakiy defined by special conditions. The 
 production, storage, and distribution of petroleum, gunpowder, and 
 other explosives is now regulated by special Acts of Parliament. 
 
 Ordinary oil and coal gas, for purposes of lighting and heating, 
 Oil and are allowed by all policies, but gas must not be made 
 
 gas. on the premises ; and some offices expressly recog- 
 
 nise liability for losses caused by gas explosions. 
 * " The Law of Fire Insurance," p. 95. 
 
THE ADJUSTMENT OF THE LOSS. l8l 
 
 As one of the alterations of which the offices require notice may 
 
 be mentioned the adoption of electric lighting. The electric light 
 
 is deemed to be a special risk unless it has been in- 
 
 ec nc y. stalled in accordance with the rules of the Phcenix 
 Fire Office, or of those drawn up by the Society of Telegraph 
 Engineers and Electricians. 
 
 The offices are not, it would appear, unwilling to insert in 
 their policies the condition that losses by lightning will be made 
 good, but in the absence of such provision disputes may arise. 
 
 The Adjustment of the Loss. 
 
 The insured should, in the event of a fire, give immediate 
 notice to the offices, and prepare to furnish them with such proof 
 f fi of the loss as may be required by the policies. Some- 
 " times it is stipulated that particulars of the damage 
 shall be furnished by a given date to entitle the insurer to recover, 
 and it is important that this condition should be strictly complied 
 value of with. The nature of the evidence of loss required to 
 proper ac- be produced varies with circumstances, in some cases 
 counts. even a statutory declaration being required, but the 
 
 best proofs obtainable are generally the account books, invoices, 
 &c. If the accounts are properly kept the adjustment of the loss 
 is very materially facilitated. 
 
 The account books and business papers are not usually insur- 
 able, but their loss, and the consequent inability on the part of 
 the insurer to produce satisfactory evidence of the loss, is fre- 
 quently regarded, by those who have to assess the damages, as a 
 cause for suspicion. 
 
 The claim made upon the insurers should be well founded, and 
 be such as can be evidenced by the books, for although the in- 
 sured may be justified in making a claim in excess of the amount 
 admitted by the insurers, still a large and unsubstantiated claim 
 may by a jury be regarded as an indication of mala fides, and it is 
 generally provided in the policy that any attempt on the part of 
 the insured to defraud the insurers shall avoid the insurance. 
 Right of in- The insurers, it appears, have the right to enter 
 surers to en- the premises where a fire has occurred, and to remain 
 ter premises. [ n possession for a reasonable time for the purpose 
 of enabling them to assess the damage; and by the Metro- 
 
1 82 ON THE LAW RELATING TO FIRE INSURANCE. 
 
 politan Fire Brigade Act of 1865, as well as by numerous 
 other Local Acts, power is given to the officers of the brigade to 
 take such measures as they may deem expedient for the protection 
 of life and property, and to break into, or pulldown, any premises 
 for the purpose of putting an end to a fire; and any damage that 
 may thereby be caused is covered by the insurance against fire. 
 Consequen- The insured is bound to do everything in his power 
 tiai losses. at the time of the fire to lessen the loss to the insurers. 
 The costs of extinguishing a fire, as a rule, fall on the insurers, 
 and there are other consequential losses which are generally borne 
 by them, but it is always advisable that they should be specifically 
 mentioned in the policy. Such are, for instance, the expenses 
 attending the removal of properties, which fall primarily on the 
 salvage ; and the loss arising from theft at the time of the fire. 
 But avoidable losses or expenses will not be made good, and goods 
 destroyed by fire during removal are not covered. 
 
 The insurance being an indemnity, only the actual loss at the 
 time of the fire will be reimbursed; and the insured cannot claim 
 . compensation in excess of his actual loss. If he is 
 
 insured in several offices he is bound to declare the 
 fact when a fire occurs, and the loss is then distributed rateably 
 among the several offices. The insured is not entitled to com- 
 pensation for such consequential damages as loss of future 
 profits, interest, or rent, unless specifically covered by the 
 policy. 
 
 It is quite permissible to insure the rent payable during rein- 
 statement, but the offices usually limit this to an 
 amount representing one year's rent. This is a point 
 of some importance to a tenant, inasmuch as his tenancy is not 
 affected by a fire, and until such tenancy has expired he is bound 
 to pay rent, although the premises may be burnt down. But this 
 may be provided for by an express agreement in the lease that in 
 the event of the premises being destroyed or damaged by fire, 
 rent shall cease until they are reinstated. 
 
 With regard to the valuation of the properties destroyed, this 
 is usually based upon their state of repair and condition at the 
 Valuation of time the fire broke out, and the insured cannot claim 
 propexties. to be supplied with new properties in place of those 
 destroyed, if these, although they were before the fire still appli- 
 cable to their original uses, have undergone considerable wear 
 and tear. In the case of stocks on hand the cost of production, 
 not including any percentage for profit, is generally the basis upon 
 
VALUATION OF PROPERTIES. 1 83 
 
 which indemnification is made ; but even this measure of com- 
 pensation may be unobtainable if the properties have depreciated 
 considerably as a result of obsolescence or of having been super- 
 seded by improved articles. With marketable merchandise, how- 
 ever, the indemnification is made on a different basis. In that 
 case " the price current on the day of the fire will fix the amount 
 of the liability of the insurers. The cost to the assured has 
 
 nothing to do with the matter If the goods have risen in 
 
 value the payment of the cost price would be no indemnity, while 
 if the insured were to receive the cost price of goods which had 
 fallen in value, or which having been on hand for a considerable 
 period had become depreciated, the same objection would arise, 
 and in the event of a fall in the produce market such a rule might 
 be a serious temptation to arson." 1 '' There would be an excep- 
 tion, however, in the case of merchandise whose value had either 
 improved or deteriorated after the date of sale but before the 
 time of delivery, during which interval the goods had been 
 destroyed by fire. These points are usually specially provided 
 for in the policy. 
 
 It has already been stated that if the insured has been fully 
 
 indemnified, and the policy contains no conditions of average, 
 
 the salvage will belong to the insurers, but if the 
 
 insured is inadequately covered, then the value of 
 
 the salvage to the extent of his deficiency will be his property. 
 
 An invariable provision in fire policies is that the insurers shall 
 have the option of reinstating instead of paying the estimated 
 Reinstate- amount of the loss incurred by the insured, but, 
 ment. except occasionally in the cases of buildings and 
 
 machinery, this option is seldom exercised by the insurance 
 offices. 
 
 As a matter of practice the course generally pursued with 
 
 regard to settlement of claims is to put up the damaged goods 
 
 for sale by auction, the proceeds, after deducting the 
 
 expenses, being handed to the insured, and the office 
 
 making up the difference between the net proceeds of the salvage 
 
 and the amount insured. 
 
 Insurers are not liable for loss owing to the assortment being 
 broken, and they cannot be required, on the ground that com- 
 panion articles are damaged, to sell by auction articles in good 
 condition. 
 
 When the insurance is in favour of several persons any one of 
 * " The Law of Fire Insurance," p. 151. 
 
1 84 ON THE LAW RELATING TO FIRE INSURANCE. 
 
 them can receive the insurance money after adjustment and give 
 insurance in discharge ; but if the policy has been mortgaged, 
 joint names, and the office have notice of the fact, they will 
 require the mortgagee to join in the receipt, and under the 
 Building Act the mortgagee or other person interested can call 
 upon the insurers to expend the insurance money in reinstate- 
 ment. 
 
 Boiler Insurance. 
 
 Losses due to the explosion of boilers or collapse of flues are 
 not covered by ordinary fire policies. Such losses can, however, 
 be provided against by insurance with the companies carrying on 
 this branch of insurance business. These companies generally 
 undertake also the repairs, alterations, and maintenance of boilers, 
 the inspection of steam boilers and engines, and the supply of 
 steam power. 
 
 The insurers are guaranteed : — i. The responsible inspection 
 of the boilers by an officer of the Insurance Company, with a 
 written report of the result, at periodical intervals, or whenever 
 necessary. 2. Indemnity to the assured up to the amount of the 
 insurance, against all damage, not only to the boiler, but to the 
 surrounding property, which may result, otherwise than by fire, 
 from the explosion of the boiler or the collapse of the flues, pro- 
 vided that the explosion or collapse is not consequent on the 
 over-loading of the safety-valves, or by the wilful act of the 
 insured; and against injury to persons consequent upon the 
 explosion, provided such injury is not covered by any other 
 policy of insurance. 
 
 These Insurance Companies are also generally prepared to 
 undertake, by a special contract, all repairs of boilers necessitated 
 by wear and tear, as well as the periodical inspection and indica- 
 tionof engines. 
 
 Insurance can further be made on boilers with internal fur- 
 naces, if in good condition and adapted to the pressure required. 
 In such cases the insurance covers all damage to the boiler itself, 
 its mountings and the adjacent property, up to the full amount 
 insured in cases of actual explosion, but does not cover any damage 
 to, or injury of, the internal flues in cases of collapse. 
 
 Periodical inspection, with a written report, giving information 
 and containing advice, but without insurance, is also undertaken 
 by the same companies. 
 
BOILER INSURANCE. 1 85 
 
 It will be seen from these notes how important is the bearing 
 such questions of insurance against losses have upon the accounts 
 importance of a manufacturer, and how necessary it is for 
 of subject to accountants to give due consideration to these and 
 accountants, kindred subjects in order that losses which, if sus- 
 tained, would cause serious embarrassment, if not insolvency, 
 may be adequately provided against. It is very desirable, having 
 regard to this point of view, that all insurance policies should be 
 entered in an Insurance Register, which should be so ruled as to 
 admit of a complete record of all the salient features of the 
 policies; the extent of, and the premiums on, the insurances; 
 and of the grouping of the various offices with which the policies 
 are effected. 
 
APPENDIX E. 
 
 SUMMARY OF THE PROVISIONS OF THE FACTORY 
 AND WORKSHOP ACTS, 1878, 1883, 1889, & 1891, 
 AFFECTING EMPLOYERS OF LABOUR AND OC- 
 CUPIERS OF FACTORIES. 
 
 The Act which came into force on the 1st January, 1879 (4 1 Vic., 
 Arrange- chap. 16), has for its object the consolidation and 
 mentof Act. amendment of the law relating to Factories and 
 Workshops. 
 
 It is divided into four parts, viz. : — 
 
 1. The general law relating to Factories and Workshops, in- 
 cluding provisions as to Sanitation, Safety, Employment, 
 and Meal Hours, Holidays, Education of Children, Certi- 
 ficates of Fitness for Employment, and Accidents. 
 
 2. Special provisions relating to particular classes of Fac- 
 tories, &c. 
 
 3. Administration, Penalties, and Legal Proceedings, includ- 
 ing provisions as to Inspection, Certifying Surgeons, 
 Fines, &c. 
 
 4. Definitions, Savings, Application to Scotland and Ireland, 
 and Repeal. 
 
 There are also six Schedules, containing special provisions, 
 lists of Factories and Workshops, Acts Repealed, &c., &c. 
 
 The general provisions of the Act of 1883 are summarised with 
 the provisions of the Act of 1878. The special provisions as to 
 whitelead factories, bakehouses, are summarised after the general 
 provisions of the Acts. 
 
 The Act of 1 89 1 (54 & 55 Vic, chap. 7 5) is divided into seven 
 parts, relating to : — 
 
 1. Sanitary Provisions. 
 
 2. Safety. 
 
SANITATION. 1 87 
 
 3. Special Rules and Requirements. 
 
 4. Period of Employment. 
 
 5. Holidays. 
 
 6. Conditions of Employment. 
 
 7. Miscellaneous. 
 
 There are also two Schedules, the first containing Rules as to 
 Arbitration between Occupiers of Factories orWorkshopsonthe one 
 hand, and the Chief Inspector on behalf of the Secretary of State 
 on the other ; the second containing a list of Enactments Repealed. 
 
 The additions to, or variations made by the Act of 1891 in the 
 provisions of the Act of 1878 are shown in square brackets. 
 
 The Cotton Cloth Factories Act of 1889 (52 & 53 Vic, chap. 
 62), dealing with a special class of factory solely, is summarised 
 at the end of this Appendix. 
 
 I. With regard to Sanitation. 
 
 The Act provides that every factory * shall be kept in a cleanly 
 
 state and free from effluvia; it shall be ventilated 
 
 and not overcrowded (Sec. 3) ; the inspector, who 
 
 may take with him into a factory [and into workshops conducted 
 
 on the system of not employing any child, young person, or 
 
 Duty of in- woman therein, and into laundries (Sec. 2, i. 189 1)], 
 
 spector, and a medical officer of health or other officer of sani- 
 
 powers after. rar y authority, shall give notice to sanitary authority 
 
 of defect (Sec. 4). 
 
 _ m [The Secretary of State if satisfied that the provi- 
 
 Power 01 . . . 
 
 Secretary sionsof the law relating to public health as to effluvia 
 
 of state as arising from any drain, privy or other nuisance, or 
 to sanitary w ith respect to cleanliness, ventilation, overcrowding, 
 provisions in or ii m e-washing are not observed, he may, by order, 
 authorise and direct an inspector or inspectors under 
 the principal Act to take, during such period as may be men- 
 tioned in the order, such steps as appear necessary or proper for 
 enforcing the said provisions (Sec. 1, i. 189 1).] 
 Power of [Where notice of such defect is given by the in- 
 
 inspector spector and proceedings are not taken within a 
 after notice reasonable time for punishing or remedying the 
 to sanitary defect, the inspector may take the like proceedings 
 au onty. ^ or p Un i srm -)g or remedying the same as the sanitary 
 
 * The expression "factory" means textile factory and non-texile factory, 
 or either (Sec. 93). 
 
1 88 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 y 
 
 authority might have taken, and shall be entitled to recover from 
 the sanitary authority all such expenses in the proceedings as he 
 may incur and are not recovered from any other person, and have 
 not been incurred in any unsuccessful proceedings (Sec. 2, ii. 
 1891).] 
 
 Every factory not painted with oil or varnished once, at least, 
 within seven years shall be limewashed once, at least, within every 
 Fainting fourteen months, and if so painted or varnished, shall 
 and lime- be washed with hot water and soap once, at least, 
 washing. within every fourteen months ; but where it appears 
 to a Secretary of State that in any factory these regulations are not 
 Special required, or are inapplicable, he may grant a special 
 
 exception. exception (Sec. 33). There are special provisions to 
 secure cleanliness of bakehouses (Sec. 34 and 35), 
 and in a factory, &c, where grinding, glazing, or 
 ran to be polishing is carried on an inspector may direct a fan, 
 provided. & c? to 5 e provided (Sec. 36). 
 
 A child, young person, or woman shall not be employed in 
 Protection wet spinning unless means be adopted for protect- 
 against ing the workers from being wetted, and where hot 
 
 wetting. water is used for preventing the escape of steam 
 
 into the room (Sec. 37). 
 
 As to work- [It is provided that every workshop and every work- 
 shops, place within the meaning of the Public Health Act, 
 1875, shall be kept free from effluvia arising from any drain, 
 water-closet, earth-closet, privy, urinal, or other nuisance, and 
 unless so kept shall be deemed to be a nuisance liable to be 
 dealt with summarily under the law relating to public health 
 (Sec. 4, 1891).] 
 
 II. With regard to Safety and Accidents. 
 
 The Act provides that every hoist or teagle, certain flywheels, 
 [all dangerous parts of machinery,] and every part of a steam- 
 machinery engine and water-wheel, shall be securely fenced, that 
 to be fenced, every wheel-race and every part of the mill gearing * 
 
 * The expression " mill gearing " comprehends every shaft, whether upright, 
 oblique, or horizontal, and every wheel-drum or pulley by which the motion of 
 the first moving power is communicated to any machine appertaining to a 
 manufacturing process. [The expression "machinery " includes any driving 
 strap or band, and the expression "process" includes the use of any locomo- 
 tive (Sec. 37, 1891).] 
 
SAFETY — ACCIDENTS . 189 
 
 shall be secured, and that all fencing shall be maintained in effi- 
 cient state (Sec. 5). 
 
 Where an inspector considers that in a factory any part of the 
 machinery moved by steam or other mechanical power to which 
 the provisions of the Act, with respect to fencing, do not apply, is 
 not securely fenced, or where an inspector considers that a vat, 
 Arbitration pan, or other structure is dangerous to any child or 
 as to fencing, yowig perso7i, he shall serve on the occupier a notice 
 requiring him to fence the machinery, vat, &c. ; but the occupier 
 may within seven days serve a requisition to refer the matter to 
 arbitration, and thereupon the matter shall be referred to arbitra- 
 Fauity tion (Sees. 6 and 7). Likewise, where an inspector 
 
 fixing of observes in a factory that any grindstone worked by 
 grindstone. s team, &c, is faulty, or is fixed in faulty manner, he 
 shall, subject to the same provisions as to arbitration, serve on 
 the occupier a notice requiring him to replace and properly fix 
 such faulty grindstone (Sec. 8). 
 
 A child shall not be allowed to clean any machinery in a factory 
 while the same is in motion, nor shall a young person or woman 
 Cleaning be allowed to clean mill-gearing in a factory while 
 machinery the same is in motion, nor shall a child, young person 
 in motion. or woman be allowed to work between the fixed and 
 traversing part of any self-acting machine while the machine 
 is in motion (Sec. 9). 
 
 Special rules [Where the Secretary of State certifies that in his 
 and require- opinion any machinery or process or particular de- 
 ments as to scription of manual labour used in a factory or work- 
 and^in° US sno P (other than a domestic workshop) is dangerous 
 healthy inci- or injurious to health* or dangerous to life or limb, 
 dents of em- or that the provision for the admission of fresh air is 
 pioyment. not sufficient, or that the quantity of dust generated 
 or inhaled is dangerous or injurious to health, the chief inspector 
 may serve on the occupier a notice in writing, proposing such 
 special rules or requiring the adoption of such measures as appear 
 to the chief inspector to be reasonably practicable and to meet 
 the necessities of the case. 
 
 [Unless within twenty-one days after receipt of the notice the 
 occupier serves on the chief inspector a notice in writing that he 
 
 [* By Notice in the London Gazette the Home Secretary has certified that, 
 in bis opinion, the processes carried on in the manufacture of earthenware, 
 the manufacture of explosives in which di-nitro-benzole is used, chemical 
 works, and quarries, are dangerous or injurious to health.] 
 
I go SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 objects to the rules or requirement, the rules shall be established, 
 or, as the case may be, the requirement shall be observed. 
 
 [If the notice of objection suggests any modification, the Secre- 
 tary of State shall consider the suggestion and may assent thereto 
 with or without any further modification which may be agreed on 
 between the Secretary of State and the occupier, and thereupon 
 the rules shall be established, or, as the case may be, the require- 
 ment shall be observed, subject to such modification. 
 
 [If the Secretary of State does not assent to any objection or 
 modification suggested by the occupier, the matter in difference 
 shall be referred to arbitration under this Act, and the date of the 
 receipt of the notice of objection by the Secretary of State shall 
 be deemed to be the date of the reference, and the rules shall be 
 established, or the requisition shall have effect, as settled by an 
 award on arbitration. 
 
 [Any notice under this section may be served by post. 
 
 [With respect to arbitrations under this Act the provisions in 
 the First Schedule to this Act shall have effect. 
 
 No person shall be precluded by any agreement from doing, or 
 be liable under any agreement to any penalty or forfeiture for 
 doing, such acts as may be necessary in order to comply with the 
 provisions of this section (Sec. 8, i.-vii. 1891).] 
 
 When there occurs in a factory or a workshop any accident 
 which either causes to a person employed in the factory, &c, loss 
 Notices to of life or bodily injury, caused by machinery moved 
 be given of by power, or vat, or pan [and is of such a nature as 
 accidents. to prevent the person injured from returning to his 
 work and doing five hours' work on any day during the next three 
 days after the occurrence of the accident (Sec. 22, 1891), written 
 notice of the accident shall forthwith be sent to the inspector 
 and the certifying surgeon. 
 
 [The notice required where the person killed or injured is not 
 moved to his own residence must state both his residence and the 
 place to which he has been removed (Sec. 22, ii. 1891). 
 
 [Where a death has occurred by accident, the coroner shall 
 forthwith advise the district inspector of the time and place of 
 the holding of the inquest, and any relative of the person whose 
 death may have been caused by the accident, and any inspector, 
 and the occupier of the factory or workshop in which the accident 
 occurred, and any person appointed by the order in writing of the 
 majority of the workpeople employed in the factory or workshop 
 shall be at liberty to attend and examine any witness, either in 
 
FIRE-ESCAPES. igi 
 
 person, or by his counsel, solicitor, or agent, subject nevertheless 
 to the order of the coroner (Sec. 22, iii. 1891). 
 As to [A public inquiry in open court is to be held by the 
 
 Scotland. sheriff, upon the petition of any party interested, and 
 the sheriff must advise the district inspector as to the inquiry. 
 The law as to the liberty of the inspector, the occupier of the 
 factory, or a representative of the workpeople employed in the 
 factory to examine any witness, &c, is the same as in England 
 (Sec. 33, v. 1891).] 
 
 If any such accident occurs to a person employed in a factory 
 or workshop where the occupier is not the actual employer, the 
 latter shall immediately report the same to the occupier. But an 
 accident of which notice is required by Sec. 63 of Explosives Act, 
 investiga- 1875, to be sent t0 a government inspector, need not 
 tion by be reported to the certifying surgeon (Sec. 31). A 
 
 surgeon. certifying surgeon shall, with the least possible delay 
 after receiving notice, proceed to the factory or workshop, and 
 make a full investigation of the accident, and within twenty-four 
 hours report to the inspector. For the purpose of such investiga- 
 tion, the certifying surgeon shall have the same powers as an 
 inspector (Sec. 32). If any person is killed or suffers any bodily 
 Penalties for injury in consequence of the occupier of a factory 
 negligence, having neglected to fence any machinery, or in con- 
 sequence of the occupier of a factory or workshop having neglected 
 to fence any vat, &c, he shall be liable to a fine not exceeding 
 ;£ioo, the whole or part of which may be applied for the benefit 
 of the injured person, or otherwise, as a Secretary of State 
 determines (Sec. 82). 
 
 Provision [Every factory of which the construction is com- 
 
 against fire, menced after the first day of January one thousand 
 eight hundred and ninety-two, and in which more than forty per- 
 sons are employed, shall be furnished with a certificate from the 
 sanitary authority of the district in which the factory is situate that 
 the factory is provided on the storeys above the ground floor with 
 such means of escape in case of fire for the persons employed 
 therein as can reasonably be required under the circumstances of 
 each case. A factory not so furnished shall be considered not to 
 be kept in conformity with the principal Act, and it shall be the 
 duty of the sanitary authority to examine every such factory, and 
 on being satisfied that the factory is so provided to give such a 
 certificate as aforesaid. 
 
 [With respect to all factories to which the foregoing provisions 
 
I92 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 do not apply, and in which more than forty persons are employed, 
 it shall be the duty of the sanitary authority of every district, as 
 soon as may be after the passing of this Act, and afterwards from 
 time to time, to ascertain whether all the factories within their 
 district are provided with the means of escape as aforesaid, and, 
 in the case of any factory which is not so provided, to serve on the 
 owner of the factory a notice in writing specifying the measures 
 necessary, and requiring him to carry out the same before a speci- 
 fied date, and thereupon the owner shall, notwithstanding any 
 agreement with the occupier, have power to take such steps as are 
 necessary for complying with the requirements, and, unless such 
 requirements are complied with, the owner shall be liable to a fine 
 not exceeding one pound for every day that such non-compliance 
 continues. In case of a difference of opinion between the owner 
 of the factory and the sanitary authority, the difference shall, on 
 the application of either party, be referred to arbitration. The 
 parties to the arbitration shall be the sanitary authority on the one 
 hand and the owner on the other, and the award on the arbitra- 
 tion shall be binding on the parties thereto. If the owner alleges 
 that the occupier of the factory ought to bear or contribute to the 
 expenses of complying with the requirement, he may apply to the 
 county court having jurisdiction where the factory is situate, and 
 thereupon the county court, after hearing the occupier, may make 
 such order as appears to the court just and equitable (Sec. 7, 
 i. and ii. 189 1).] 
 
 III. With regard to Employment and Meal Hours 
 of Children, Young Persons, and Women.* 
 
 The Act provides : The occupier of a factory or workshop shall 
 specify, in a notice affixed in the factory, &c, the period of 
 Notices to employment, the times allowed for meals, and 
 be affixed. whether the children are employed on the system of 
 morning and afternoon sets or of alternate days. The periods 
 of employment, &c, shall be deemed to be those specified in 
 such notice ; and all the children in the factory, &c, shall be 
 employed on either of these systems, according as is specified in 
 
 * Unless the context otherwise requires, child means a person under the age 
 of fourteen years; young person means a person of the age of fourteen years 
 and under the age of eighteen years ; woman means a woman of eighteen 
 years of age and upwards. 
 
PERIODS OF EMPLOYMENT. 1 93 
 
 such notice. But the occupier may from time to time, within 
 the limits allowed by the Act, alter such notice, provided that a 
 change shall not be made until after the occupier has served on 
 an inspector, and affixed in the factory or workshop, notice of his 
 intention to make such change, and shall not be made oftener 
 than once a quarter, unless for special cause allowed in writing 
 by an inspector (Sec. 19). 
 
 With respect to the Employment of Young Persons and Women 
 in a Textile Factory* it is provided : The period of employment 
 Hours of shall either begin at 6 a.m. and end at 6 p.m., or 
 employ- begin at 7 a.m. and end at 7 p.m., except on Saturday, 
 ment. when the period of employment shall begin either at 
 
 6 a.m. or at 7 a.m. Where the period of employment on Saturday 
 begins at 6 a.m., that period shall end at 1 p.m. as regards em- 
 ployment in any manufacturing process, and at 1.30 p.m. as 
 regards employment for any other purposes, if not less than one 
 hour is allowed for meals; and at 12.30 and 1 p.m. respectively, 
 if less than one hour is allowed for meals. Where the period of 
 employment on Saturday begins at 7 a.m., that period shall end 
 at 1.30 p.m. as regards any manufacturing process, and at 2 p.m. 
 as regards employment for any other purposes. There shall be 
 allowed for meals during the said period on every day except 
 Saturday not less than two hours, of which one hour at least shall 
 be before 3 p.m., and on Saturday not less than half an hour. A 
 young person or woman shall not be employed continuously for 
 more than four hours and a half without at least half an hour's 
 interval for a meal (Sec. n). 
 
 With respect to the Employment of Children in a Textile Factory, 
 the Act provides : Children shall not be employed except on the 
 Morning system either of morning and afternoon sets or of 
 and after- alternate days only. The period of employment for 
 noon sets. a c ^[\^ } n a morn i n g se t shall, except on Saturday, 
 begin at the same hour as if the child were a young person and 
 end at 1 p.m., or at the beginning of dinner time if that time begins 
 
 * The expression " textile factory" means any premises wherein or within 
 the close or curtilage of which steam, &c, is used to move or work machinery 
 employed in preparing, manufacturing, or finishing, or in any process incident 
 to the manufacture of cotton, wool, hair, silk, flax, hemp, jute, tow, china- 
 grass, cocoa-nut fibre, or other like material either separately or mixed 
 together, or mixed with any other material or any fabric made thereof. Pro- 
 vided that print works, bleaching and dyeing works, lace warehouses, paper 
 mills, flax scutch mills, rope works, and hat works shall not be deemed to be 
 textile factories (Sec. 93). 
 
 O 
 
194 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 before j. o'clock. In an afternoon set the period shall, except on 
 Saturday, begin at i p.m., or at any later hour at which the dinner 
 time terminates, and end at the same hour as if the child were a 
 young person. On Saturday the period shall begin and end at 
 the same hour as if the child were a young person. A child shall 
 not be employed in two successive periods of seven days in a 
 morning set, nor in two successive periods of seven days in an 
 afternoon set, and shall not be employed on two successive 
 Saturdays, nor on Saturday in any week, if on any other day in 
 same week his period, &c, has exceeded 5^- hours. When a child 
 Alternate is employed on alternate day system the period, &c, 
 day system, and the time allowed for meals shall be the same as if 
 the child were a young person, but the child shall not be employed 
 on two successive days, and shall not be employed on the same 
 day of the week in two successive weeks. A child shall not on 
 either system be employed continuously for any longer period 
 than he could be if he were a young person without an interval of 
 at least half an hour for a meal (Sec. 12). 
 
 By the Act of 1883 it is declared that, notwithstanding any- 
 thing in Section 12 of the Act of 1878, the period of employment 
 for a child in an afternoon set in a factory or workshop where the 
 dinner-time does not begin before two o'clock in the afternoon 
 may begin at noon, provided that in such cases the period of 
 employment in the morning set shall end at noon. 
 
 Exceptions. — If the period of employment for young persons and 
 women in textile factories used solely for the making of elastic 
 web, ribbon, or trimming begins at 7 a.m., and the whole time 
 between that hour and 8 o'clock is allowed for meals, a child, 
 young person, or woman shall not, between 1st November and 
 31st March next following, be prevented being employed continu- 
 ously without an interval of at least half an hour for a meal for the 
 same period as if the factory were a non- textile factory. Where it 
 is proved to the satisfaction of a Secretary of State that in any 
 other class of textile factories the persons employed require it, 
 he may extend this exception (Sec. 48). The regulations with 
 respect to the employment of young persons in textile factories 
 shall not prevent the employment in the part of a textile factory 
 in which a machine for the manufacture of lace is moved by steam, 
 &c, of any male young person above the age of sixteen years 
 between 4 a.m. and 10 p.m., if he is employed in accordance with 
 the following conditions, viz. (a) where such young person is 
 employed on any day before the beginning or after the end of 
 
PERIODS OF EMPLOYMENT. 1 95 
 
 the ordinary period of employment, he shall be allowed for meals 
 between 4 a.m. and 10 p.m., not less than nine hours; (b) where 
 such young person is employed on any day before the beginning 
 of the ordinary period of employment he shall not be employed 
 on the same day after the end of that period ; and (c) where such 
 young person is employed on any day after the end of the ordi- 
 nary period of employment, he shall not be employed next morn- 
 ing before the beginning of the ordinary period of employment. 
 For the purpose of this exception the ordinary period of employ- 
 ment means the period for young persons under the age of sixteen 
 years or women in the factory ; or if none are employed, means 
 such period as can under the Act be fixed for the employment of 
 such young persons and women, and notice of such period shall 
 be affixed (Sec. 44). 
 
 With respect to the Employment of Young Persons and Women 
 in a Non-textile Factory* and of Young Persons in a Workshop, the 
 Hours of Act provides : The period of employment, except on 
 employ- Saturday, shall (unless specially excepted) either 
 
 ment. begin at 6 a.m. and end at 6 p.m., or begin at 7 a.m. 
 
 and end at 7 p.m. The period of employment on Saturday shall 
 (unless specially excepted) begin at 6 a.m., or at 7 a.m., and end 
 at 2 p.m. There shall be allowed for meals during the said period 
 on every day except Saturday not less than one hour and a half, 
 of which one hour at least shall be before 3 p.m., and on Saturday 
 not less than half an hour. A young person or a woman in a non- 
 textile factory, and a young person in a workshop, shall not be 
 employed continuously for more than five hours without an interval 
 of at least half an hour for a meal (Sec. 13). 
 
 * The expression "non-textile factory" means (i) any of the following 
 places, viz., print works, bleaching and dyeing works, earthenware works, 
 lucifer match works, percussion-cap works, cartridge works, paper-staining 
 works, fustian-cutting works, blast furnaces, copper mills, iron mills, foundries, 
 metal and india-rubber works, paper mills, glass works, tobacco factories, 
 letterpress printing works, bookbinding works, flax scutch mills ; (2) any of 
 the following premises or places wherein or within the close or curtilage or 
 precincts of which steam, &c, power is used in aid of the manufacturing 
 process carried on, viz., hat works, rope works, bakehouses, lace warehouses, 
 ship-building yards, quarries, pit banks ; (3) any premises wherein or within 
 the close, &c, of which any manual labour is exercised by way of trade or for 
 purposes of gain in or incidental to any of the following purposes, viz., the 
 making of any article or part of any article, the altering, repairing, ornament- 
 ing, or finishing of any article, the adapting for sale of any article, and 
 wherein or within the close, &c, of which steam, &c, power is used in aid of 
 the manufacturing process carried on (Sec. 93). 
 
196 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 Period of [The period of employment on Saturday for a 
 
 employment young person or woman in a non-textile factory 
 on Saturday. or workshop may be from 6 a.m. to 4 p.m., with an 
 interval of not less than two hours for meals — if the period of em- 
 ployment of such young person or woman has not exceeded eight 
 hours of any day in the same week, and notice of such non- 
 employment has been affixed and served on the inspector (Sec. 
 15, 1891).] 
 
 With respect to the Employment of Children in a Non-textile 
 Factory or a Workshop the Act provides : Children shall not be 
 Morning employed except either on the system of morning 
 and after- and afternoon sets, or (in a factory or workshop in 
 noon sets. which not less than two hours are allowed for meals 
 on every day except Saturday) on the system of alternate days 
 Alternate only. The period for a child in a morning set on 
 day system, every day, including Saturday, shall begin at 6 or 7 
 a.m., and end at 1 p.m., or at the beginning of dinner time, if 
 that time begins before 1 o'clock. The period for a child in an 
 afternoon set on every day, including Saturday, shall begin at 
 1 p.m., or at any hour later than 12.30 p.m., at which the dinner 
 time terminates, and end on Saturday at 2 p.m., and on any other 
 day at 6 or 7 p.m., according as the period for children in the 
 morning set began at 6 or 7 a.m. A child shall not be employed 
 in two successive periods of seven days in a morning set, nor in 
 two successive periods of seven days in an afternoon set, and 
 shall not be employed on Saturday in any week in the same set 
 in which he has been employed on any other day of the same 
 week. When a child is employed on the alternate day system 
 the period shall, except on Saturday, either begin at 6 a.m. and 
 end at 6 p.m., or begin at 7 a.m. and end at 7 p.m. ; the period of 
 employment for such child shall on Saturday begin at 6 or 7 a.m. 
 and end at 2 p.m. ; there shall be allowed to such child for meals 
 during the said period not less on any day, except Saturday, than 
 two hours, and on Saturday not less than half an hour ; the child 
 shall not be employed on two successive days, and shall not be 
 employed on the same day of the week in two successive weeks. A 
 child shall not on either system be employed continuously for 
 more than five hours without an interval of at least half an hour 
 for a meal (Sec. 14). 
 
 By the Act of 1883 it is declared that, notwithstanding any- 
 thing in Section 14 of the Act of 1878, the period of employment 
 for a child in an afternoon set in a factory or workshop where the 
 
PERIODS OF EMPLOYMENT. 1 97 
 
 dinner-time does not begin before two o'clock in the afternoon 
 may begin at noon, provided that in such cases the period of 
 employment in the morning set shall end at noon. 
 
 With respect to the Employment of Women in Workshops the 
 Act provides : In a workshop which is conducted on the system 
 of employing children and young persons, or either of them, a 
 woman shall not be employed except during the same period, and 
 subject to the same restrictions, as if she were a young person. In 
 a workshop which is conducted on the system of not employing 
 children or young persons [the period of employment for a woman 
 shall, except on Saturday, be a specified period of twelve hours 
 taken between 6 a.m. and 10 p.m. ; and shall on Saturday be a 
 specified period of eight hours between 6 a.m. and 4 p.m. ; there 
 shall be allowed to a woman for meals and absence, not less, 
 except on Saturday, than one hour and a half, and on Saturday 
 not less than half an hour (Sec. 13, a, b, 1891).] The occupier 
 must give the inspector notice of his intention to conduct his 
 workshop on system of not employing children or young persons 
 (Sec. 15). 
 
 childbirth t^ n 0CCU P^ er °f a factory or workshop shall not 
 
 knowingly allow a woman to be employed therein 
 within four weeks after she has given birth to a child (Sec. 17, 
 1891).] 
 
 Section 16 contains provisions with respect to the Period of 
 Children Employment and Meal Times of Childrefi, 6°^., employed 
 under 11. £g Domestic Workshops. [A child under the age of 
 eleven years shall not be employed in a factory or workshop (Sec. 
 Sunday 18, 1891).] A child, young person, or woman shall 
 
 work. not (unless specially excepted) be employed on 
 
 Sunday (Sec. 21). 
 
 Unless specially excepted, the following regulations shall be 
 observed in a factory and workshop : — 
 
 All children, young persons, and women shall have the times 
 
 allowed for meals at the same hour of the day. A 
 
 child, &c, shall not during meal times be employed 
 
 in factory, &c, or remain in rooms in which manufacturing process 
 
 is carried on (Sec. 17). 
 
 The provisions which require that all children, &c, shall have 
 
 the meal times at the same hour shall not apply in the cases of 
 
 children, young persons, and women employed in 
 
 the following factories : — Blast furnaces, iron mills, 
 
 paper mills, glass works, and letterpress printing works, nor in 
 
198 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 the cases of male young persons employed in that part of any 
 printworks or bleaching and dyeing works in which the process of 
 dyeing or open-air bleaching is carried on. And the provisions 
 which require that a child, &c., shall not during the meal time be 
 employed in a factory, &c, or be allowed to remain in any room 
 in which manufacturing process, &c, is carried on, shall not 
 apply in the case of children, &c, in the following factories : — 
 Iron mills, paper mills, glass works (save otherwise provided), 
 and letterpress printing works, nor in the case of a male 
 young person in part of any print-works or bleaching or dyeing 
 works in which the process of dyeing or open-air bleaching is 
 carried on, to the extent that the said provisions shall not prevent 
 him during the meal time from being employed or being allowed 
 to remain in any room in which any manufacturing process is 
 carried on, and shall not prevent during the times allowed for 
 meals to such male young persons, any other young person, or 
 any child or woman, from being employed in the factory or allowed 
 to remain in any room in which any manufacturing process is 
 Extension of carried on. Where it is proved to the satisfaction of 
 exceptions. a Secretary of State that in any factories or work- 
 shops it is necessary to extend thereto these exceptions, he may 
 extend the same (Sec. 52). 
 
 Prohibitions A child or young person shall not be employed in 
 to employ- a part of a factory or workshop in which there is 
 xnent. carried on the process of silvering of mirrors by mer- 
 
 curial process, or the process of whitelead making. A child or 
 female young person shall not be employed in the part of a 
 factory in which the process of melting or annealing glass is carried 
 on. A girl under the age of sixteen years shall not be employed 
 in the making or finishing of bricks or tiles, not being ornamental 
 tiles, or the making or finishing of salt. A child shall not be 
 employed in a part of a factory or workshop in which there is carried 
 on any dry grinding in the metal trade or the dipping of lucifer 
 matches. A child under the age of eleven shall not be employed 
 Notice of in any grinding in the metal trades other than dry 
 prohibitions, grinding, or in fustian cutting. Notice of these 
 prohibitions shall be affixed in the factory, &c, to which they 
 apply (Sec. 38). 
 
 A child, young person, or woman shall not be allowed to take 
 
 a meal, or to remain during the time allowed for meals, in the 
 
 parts of factories or workshops following : viz. in the 
 
 Keai times. cage q £ -^ works, in any part in which the materials 
 
PERIODS OF EMPLOYMENT. 1 99 
 
 are mixed ; in the case of glass works where flint glass is made in 
 any part in which the work of grinding, cutting, or polishing is 
 carried on ; in the case of lucifer match works, in any part in 
 which any manufacturing process or handicraft (except wood 
 cutting) is carried on ; in the case of earthenware [or china] works, 
 in any part known or used as dippers' houses, dippers' drying- 
 Notice to be room, or china scouring-room. Notice of this pro- 
 affixed, hibition shall be affixed in the factory, &c, to which 
 it applies. Where it appears to a Secretary of State that in any 
 Extension of class of factories, &c, or parts thereof not named, 
 prohibition, the taking of meals therein is injurious, he may 
 extend this prohibition ; and if the prohibition is proved to be 
 no longer necessary, he may rescind the order of extension 
 (Sec. 39). 
 
 In any factory or workshop in which any of the following pro- 
 cesses or handicrafts are carried on, viz. lithographic printing, Turkey 
 Exceptions rec * Eyeing, tne making of any article of wearing 
 apparel, making of furniture hangings, artificial flower 
 making, bonbon making, valentine making, fancy box making, 
 envelope making, almanac making, playing card making, machine 
 ruling, biscuit making, firewood cutting, job dyeing, aerated water 
 making, bookbinding, letterpress printing, or a part of a factory 
 or workshop which is a warehouse not used for any manufactur- 
 ing process, &c, and in which persons are solely employed in 
 polishing, cleaning, wrapping, or packing up goods, the period of 
 employment for young persons and women, if so specified in 
 prescribed notice, may, except on Saturday, begin at 8 a.m. and 
 end at 8 p.m., and on Saturday may begin at 8 a.m. and end at 
 4 p.m., or where it begins at 7 a.m. may end at 3 p.m. ; and the 
 period of employment for a child in a morning set may begin at 
 the same hour, and in the afternoon set may end at the same hour. 
 Where it is proved to the satisfaction of a Secretary of State that 
 the customs, &c, of any class of non-textile factories, &c, require 
 it he may extend this exception (Sec. 42). 
 
 Where it is proved to the satisfaction of a Secretary of State 
 that the customs, &c, of any class of non-textile factories or work- 
 Extension of shops require it, he may grant a special exception 
 exceptions, that the period of employment for young persons and 
 women, if so specified in prescribed notice, may, on any day, 
 except Saturday, begin at 9 a.m. and end at 9 p.m., and in such 
 case the period of employment for a child in a morning set shall 
 begin at 9 a.m., and in the afternoon set shall end at 8 p.m. 
 
200 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 (Sec. 43). Where it is proved to the satisfaction of a Secretary 
 of State that the customs, &c, of any non-textile factories or 
 workshops require some other day in the week to be substituted 
 for Saturday as regards the hour at which the period of employ- 
 ment for children, young persons, and women is to end on 
 Saturday, he may grant a special exception authorising the occu- 
 pier of such factory, &c, to substitute, by a notice affixed in the 
 prescribed way, some other day for Saturday, and in such case the 
 Act shall apply in like manner as if the substituted day were 
 Saturday and Saturday were an ordinary workday (Sec. 46). In the 
 process of Turkey red dyeing, the employment of young persons 
 and women on Saturday until 4.30 p.m. is permitted, but the 
 additional number of hours so worked shall be computed as 
 part of the week's limit of work, which shall in no case be 
 exceeded (Sec. 47). 
 
 In print works and bleaching and dyeing works the period of 
 employment for a child, &c, and the times allowed for meals 
 shall be the same as if the works were a textile factory, save that 
 nothing in the section shall prevent the continuous employment 
 of a child, &c, in the works without an interval of half an hour 
 Jewish for a meal for the period allowed in a non-textile 
 
 occupiers. factory (Sec. 40). Where the occupier of a factory 
 or workshop is a person of the Jewish religion, the regulations as 
 to employment shall not prevent him from employing young per- 
 sons and women on Saturday from after sunset till after 9 p.m., if 
 he keeps his factory, &c, closed on Saturday till sunset, and if he 
 keeps his factory closed on Saturday both before and after sunset, 
 he may, subject to certain limitations, employ young persons, &c, 
 one hour on every other day of the week, in addition to the hours 
 allowed by the Act (Sec. 50). 
 
 Factories The provisions which relate to cleanliness, &c, to 
 
 &c, not em- meal times, to affixing notice, to allowance of holi- 
 pioying days to children, &c, or to the sending notice of 
 
 children, Ac. acc idents, shall not apply to domestic workshops. 
 Where the occupier of a workshop has served on an inspector 
 such notice of his intention to conduct his workshop on that 
 system, the workshop shall be deemed to be conducted on the 
 said system until the occupier changes it, and no change shall be 
 made until the occupier has served a notice on the inspector. 
 Such change shall not be made oftener than once a quarter, unless 
 for special cause allowed by an inspector (Sec. 61). 
 
 The regulations with respect to the employment of women shall 
 
OVERTIME. 201 
 
 riax scutch not apply to flax scutch mills which are conducted on 
 mills. the system of not employing either children or young 
 
 persons, in accordance with the preceding section, and are worked 
 intermittently (Sec. 62). 
 
 Where it appears to a Secretary of State that the adoption of 
 special means for the cleanliness, &c, of a factory or workshop is 
 Extension of required in pursuance of any exception under this 
 exceptions. Act, either for a longer period than is otherwise 
 allowed, or at night, he may direct that the adoption of such 
 means shall be a condition of such employment, and he may 
 rescind the order (Sec. 63). 
 
 An occupier of a factory or workshop, not less than seven days 
 before he avails himself of any special exception under the Act, 
 Notice of shall serve on an inspector, and (unless specially ex- 
 exception to cepted) affix notice of his intention so to avail him- 
 be affixed. se \f } an( j whilst he avails himself of the exception, 
 shall keep the notice affixed. An occupier of a factory or work- 
 shop shall enter in the prescribed register and report to an 
 inspector the prescribed particulars respecting the employment of 
 a child, &c, in pursuance of an exception (Sec. 66) [such 
 report to be sent to the inspector not later than eight o'clock in 
 the evening on which the child, young person, or woman is 
 employed. In default of these regulations the occupier is liable, 
 on summary conviction, to a fine not exceeding ^5 (Sec. 14, 
 i. and ii. 189 1).] 
 
 With respect to Overtime the Act provides : The regulation of 
 the Act with respect to employment of young persons and women 
 shall not prevent the employment of young persons and women 
 during a period beginning at 6 a.m. and ending at 8 p.m., or 
 beginning at 7 a.m. and ending at 9 p.m., or beginning at 8 a.m. 
 and ending at 10 p.m., in factories and workshops where the 
 Material material which is the subject of manufacturing pro- 
 wMch is cess or handicraft is liable to be spoiled by weather 
 liable to be (viz., flax scutch mills, a factory, &c, in which is 
 spoiled. carried on the making or finishing of bricks or tiles 
 
 not being ornamental tiles, the part of rope works in which is 
 carried on the open air process, the part of bleaching and dyeing 
 works in which is carried on open air bleaching or Turkey red 
 dyeing, a factory in which is carried on glue making), and where 
 press of work arises at certain recurring seasons of the year (viz., 
 letterpress printing works, bookbinding works, and a factory, &c, 
 in which is carried on the manufacturing process or handicraft of 
 
202 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 lithographic printing, machine ruling, firewood cutting, bonbon 
 and Christmas present making, almanac making, valentine making, 
 envelope making, aerated water making, playing card making), 
 suddenpress and where the business is liable to sudden press of 
 of orders. orders arising from unforeseen events (viz., a factory, 
 &c, in which is carried on the manufacturing process or handi- 
 craft of the making-up of any article of wearing apparel, the 
 making-up of furniture hangings, artificial flower making, fancy 
 box making, biscuit making, job dyeing, and a part of a factory, 
 &c, which is a warehouse not used for any manufacturing process 
 or handicraft, and in which persons are solely employed in polish- 
 ing, cleaning, wrapping or packing up goods). Provided that the 
 Domestic exception shall not apply to domestic workshops, or 
 workshops, to a workshop which is conducted on the system of 
 not employing any child or young person, and provided that there 
 shall be allowed to every young person or woman, for meals, not 
 less than two hours, of which half an hour shall be after five p.m., 
 and that any young person or woman shall not be so employed on 
 the whole for more than five days in any one week nor for more 
 than forty-eight days in any year. Where it is proved to the 
 Extension of satisfaction of a Secretary of State that in any non- 
 exception, textile factories or workshops it is necessary, by 
 reason of the material which is the subject of the manufacturing 
 process or handicraft therein being liable to be spoiled by the 
 weather, or by reason of press of work arising at certain recurring 
 seasons of the year, or by reason of the liability of the business to 
 a sudden press of orders arising, to employ young persons and 
 women, and that such employment will not injure their health, he 
 may extend this exception (Sec. 53). 
 
 By Section 13 of the Act of 1883 Section 53 of the Act of 1878 
 was declared to only authorise overtime employment of young 
 persons or women to take place in any factory or workshop on 
 forty-eight days in twelve months, and in reckoning such period 
 of forty-eight days, every day on which any young person or 
 woman has been employed overtime is to be taken into account. 
 
 If in any of the following factories or workshops, viz. bleaching 
 and dyeing works, print works, iron mills in which male young 
 Hours of persons are not employed during any part of the 
 work when night, foundries in which male young persons are 
 uncom- not employed during any part of the night, and paper 
 
 pieted. mills in which young persons are not employed 
 
 during any part of the night — the process in which a child, young 
 
OVERTIME. 20 
 
 3 
 
 person, or woman is employed, is in an incomplete state at the 
 end of the period of employment, the provisions of the Act shall 
 not prevent such child, &c, from being employed for a further 
 period not exceeding thirty minutes, provided that such further 
 periods when added to the total number of hours of the periods of 
 employment of such child, &c, in that week do not raise that 
 total above the number otherwise allowed under the Act. Where 
 it is proved to the satisfaction of a Secretary of State that in any 
 non-textile factories or workshops the time for completion of a 
 process cannot be accurately fixed, and that the extension of this 
 exception can be made without injury to health, he may extend 
 this exception (Sec. 54). 
 
 Nothing in the Act shall prevent the employment of young per- 
 Dycing and sons and women for the purpose only of preventing 
 bleaching. an y damage in the process of Turkey red dyeing or 
 in the process of open-air bleaching (Sec. 55). 
 
 The regulations of the Act shall not prevent the employment 
 of women during a period beginning at 6 a.m. and ending at 
 Exceptions 8 p.m. ; or beginning at 7 a.m. and ending at 9 p.m., 
 to hours of in a factory or workshop in which any part of the 
 work. following processes is carried on, viz., the process of 
 
 making preserves from fruit, the process of preserving or curing 
 fish, or the process of making condensed milk, provided such 
 women are employed in accordance with the following condi- 
 tions : There shall be allowed to every such woman for meals 
 during the period of employment not less than two hours, of 
 which half an hour shall be after 5 p.m. ; and any such woman 
 shall not be so employed on the whole for more than five days in 
 any one week nor for more than ninety-six days in any one 
 year. 
 
 saving for [Nothing in the principal Act shall apply to the 
 
 persons in process of cleaning and preparing fruit so far as is 
 process of necessary to prevent the spoiling of the fruit on its 
 cleaning arrival at a factory or workshop during the months 
 ftult " of June, July, August and September (Sec. 32, 
 
 1891).] 
 
 Where it is proved to the satisfaction of a Secretary of State 
 Extension of that in any non-textile factories or workshops it is 
 these excep- necessary to employ women in manner authorised by 
 tions. tn i s exception and that their health will not be injured 
 
 thereby, he may extend this exception (Sec. 56). By Section 13 of 
 the Act of 1883 Section 56 of the Act of 1878 was declared to only 
 
204 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 authorise overtime employment of women to take place in any fac- 
 tory or workshop on ninety-six days in twelve months, and in reckon- 
 ing such period of ninety-six days every day on which any woman 
 has been employed overtime is to be taken into account. Where it 
 appears to a Secretary of State that factories driven by water power 
 Factories are ^ a ^^ e t0 be stopped by drought or flood, he may 
 liable to be grant a special exception, permitting the employment 
 stopped by of young persons and women during a period of 
 drought or employment from 6 a.m. until 7 p.m., but no person 
 shall be deprived of the prescribed meal hours, nor 
 be so employed on Saturday, and that as regards factories liable 
 to be stopped by drought such special exception shall not extend 
 to more than ninety-six days in any period of twelve months, and 
 as regards factories liable to be stopped by floods such special 
 exception shall not extend to more than forty-eight days in any 
 period of twelve months. This overtime shall not extend in 
 any case beyond the time already lost during the previous twelve 
 months (Sec. 57). 
 
 Employment With respect to Night Work, the Act provides : — 
 of children, The employment of male young persons during the 
 &c, at night, night is permitted in the following factories and work- 
 shops, viz., blast furnaces, iron mills, letterpress printing works, and 
 paper mills, provided the period of employment shall not exceed 
 twelve consecutive hours and shall begin and end at the hours spe- 
 cified in the prescribed notice; the provisions with respect to the 
 allowance of time for meals to young persons during the period of 
 employment shall be observed with the necessary modifications 
 as to the hour at which the times allowed for meals are fixed ; a 
 male young person employed during any part of the night shall 
 not be employed during any part of the twelve hours preceding 
 or succeeding the period of employment ; a male young person 
 shall not be employed on more than six nights, or in the case of 
 blast furnaces or paper mills seven nights in any two weeks. 
 
 The provisions with respect to the period of employment on 
 Saturdays Saturday, and with respect to the allowance of eight 
 and hoii- half holidays in every year or of whole holidays in 
 days. ij eu f them, shall not apply to a male young person 
 
 employed in day and night turns in pursuance of this exception. 
 Where it is proved to the satisfaction of a Secretary of State that 
 Extension of in any non-textile factories or workshops it is neces- 
 exception. sary, by reason of the nature of the business, &c, to 
 employ male young persons of sixteen years of age and upwards, 
 
HOLIDAYS. ^^Op Nl A^r 20 5 
 
 at night, and that such employment will not injure their health, 
 he may extend this exception to such factories, &c. (Sec. 58). In 
 a factory or workshop in which the process of printing newspapers 
 is carried on, on not more than two nights in the week, nothing 
 in the Act shall prevent the employment of a male young person 
 of sixteen years of age and upwards, at night, during not more 
 than two nights in a week as if he were no longer a young person 
 (Sec. 59). Jn glass works nothing in this Act shall prevent any 
 male young person from working according to the accustomed 
 hours of the works, provided the total number of hours of the 
 periods of employment shall not exceed sixty in any one week, 
 and the periods of employment for any such young person shall 
 not exceed fourteen hours in four separate turns per week, or 
 twelve hours in five separate turns per week, or ten hours in six 
 separate turns per week, or any less number of hours in the 
 accustomed number of separate turns per week, so that such 
 number of turns do not exceed nine, and such young person shall 
 not work in any turn without an interval of time not less than one 
 full turn, and there shall be allowed to such young person during 
 each turn the like times for meals as are required by the Act to 
 be allowed in any other non-textile factory or workshop (Sec. 60). 
 
 IV. With Regard to Holidays. 
 
 The Act provides : The occupier of a factory or of a workshop 
 shall (unless specially excepted) allow to every child, young 
 Certain noli- person, and woman the following holidays, that is to 
 days to be say, Christmas Day, either Good Friday, or, if specified 
 allowed. i n prescribed notice, the next following Bank Holi- 
 
 day, and in addition eight half holidays in every year ; but a whole 
 holiday may be allowed in lieu of any two such half holidays. 
 At least half of the said half holidays or whole holidays shall be 
 allowed between the 15th of March and the 1st of October in 
 every year. Cessation from work shall not be deemed to be a 
 half or whole holiday unless a notice has been affixed [during the 
 first week in January, and a copy thereof has on the same day 
 been forwarded to the inspector of the district : Provided that 
 any such notice may be changed by a subsequent notice affixed 
 and sent in like manner not less than fourteen days before the 
 holiday or half holiday to which it applies (Sec. 16, 1891).] A 
 half holiday shall comprise at least one half the period ot employ- 
 ment on some day other than Sunday (Sec. 22). 
 [In Ireland, in lieu of any two half holidays there 
 
20 6 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 shall be allowed as a holiday, to every child, young person, and 
 woman employed in a factory or workshop the whole of the 17 th 
 day of March, when that day does not fall on a Sunday, or at the 
 option of the occupier of the factory, either Good Friday (unless 
 that day is otherwise fixed as a holiday) or Easter Tuesday (Sec. 
 34, 1891).] If all the children, young persons, and women in a 
 where chil- factory or workshop are of Jewish religion, the occu- 
 dren, &c, pier may give them, any two Bank Holidays (under 
 are of Jewish, the Act of 1875) in lieu of Christmas Day and Good 
 religion. Friday, but in that case such factory or workshop 
 shall not be open for traffic on Christmas Day or Good Friday 
 (Sec. 50, hi.). Where it is proved to the satisfaction of a Secre- 
 Extension of tary of State that the customs, &c, of any non-tex- 
 excepticn. tile factories or workshops require it, he may grant 
 to such factories, &c.,a special exception authorising the occupier 
 to allow all or any of the half or whole holidays in lieu of them, 
 on different days to any of the children, young persons, and 
 women employed in his factory, &c, or to any sets of such chil- 
 dren, &c, and not on the same days (Sec. 49). [In 
 Scotland in lieu of Christmas Day, and either Good 
 Friday or the next public holiday there shall be allowed as a 
 holiday to every child, young person, and woman employed in a 
 factory or workshop within a burgh or police burgh, the two days 
 in each year set apart by the Church of Scotland for the observ- 
 ance of the sacramental fast in the parish in which the factory or 
 workshop is situate. In such burghs or police burghs where the 
 fast days have been abolished or discontinued, two whole days 
 in each year must be allowed separated by an interval of not less 
 than three months, as shall be fixed by the magistrates or police 
 commissioners in such burghs or police burghs, the said authorities 
 as the case may be, are required to fix, and from time to time, if 
 it shall seem expedient to them to do so, to alter such holidays, 
 and give public notice thereof fourteen days before the date at any 
 time fixed (Sec. 33, iv. 189 1).] Section 51 provides for the 
 employment of Jews by Jews on Sunday. 
 
 V. With regard to the Education of Children and 
 Certificates of Fitness for Employment. 
 
 The Act provides : The parent of a child employed in a factory 
 or in a workshop shall cause that child to attend some recog- 
 
CERTIFICATES OF FITNESS. 207 
 
 nised efficient school." The child, when employed in a morning 
 Attendance or afternoon set shall in every week, during any part 
 at school. of which he is sp employed, be caused to attend on 
 each work-day for at least one attendance ; and when employed 
 on the alternate day system, shall on each work-day preceding 
 each day of employment in the factory or workshop be caused to 
 attend for at least two attendances. An attendance shall be 
 between 8 a.m. and 6 p.m. Provided that a child shall not be 
 
 required to attend school on Saturday, or on any 
 
 a ur ays. h ii(j a y r half holiday, and that the non-attendance 
 
 of the child shall be excused on every day on which he is certified 
 
 by the teacher of the school to have been prevented from attend- 
 
 ing by sickness or other unavoidable cause, &c. 
 
 Where there is not within a distance of two miles a 
 if school is recognised efficient school, the child may attend 
 two miles another school, temporarily approved by the in- 
 distant, spector. A child who has not in any week attended 
 school for all the required attendances shall not be employed in 
 the following week until he has attended school for the deficient 
 number of attendances. The Education Department shall publish 
 lists of recognised efficient schools (Sec. 23). The occupier of 
 Certificate of a factory or workshop in which a child is employed 
 attendance, shall periodically obtain from the teacher of the 
 school attended by the child a prescribed certificate respecting the 
 attendance of such child. The occupier shall keep every such 
 certificate for two months, and shall produce the same to an 
 Payment of inspector when required (Sec. 24). The school 
 school fees, managers may apply in writing to the occupier of the 
 factory, &c, to pay weekly a sum not exceeding 3d. nor one- 
 twelfth of the wages of the child, which the occupier shall be liable 
 to pay so long as he employs the child, and while the child attends 
 the school, and he may deduct the sum from the wages of the 
 certificate of child (Sec. 25). When a child of the age of thirteen 
 efficiency. years has obtained a certificate of proficiency in read- 
 ing, writing, and arithmetic, or standard of attendance, that child 
 shall be deemed to be a young person for the purpose of the Act 
 (Sec. 26). 
 
 In a factory a child or a young person under the age of sixteen 
 shall not be employed for more than a specified number of days, 
 
 * For definitions of the terms " Certified efficient school " and M Recognised 
 efficient school," see Sees. 95, 105. 
 
208 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 Certificate of unless the occupier of the factory has obtained a pre- 
 fitness. scribed certificate of the fitness of such child, &c, 
 
 for employment. A certificate of fitness shall be granted by the 
 certifying surgeon, and shall be to the effect that he is satisfied 
 that the person named in the certificate is of the age specified, 
 and is not incapacitated for working daily for the time allowed 
 by law in the factory (Sec. 27). An occupier of a workshop is 
 authorised to obtain, if he thinks fit, from certifying surgeons 
 certificates of the fitness of children and of young persons under 
 sixteen years of age in like manner as if the workshop were a 
 factory (Sec. 28). Where an inspector is of opinion that a child 
 or a young person under sixteen years of age is incapacitated for 
 working daily for the time allowed by law in a factory or work- 
 shop, he may serve written notice on the occupier, requiring that 
 the employment of such child, &c, be discontinued, and the 
 occupier shall then cease to employ such child, &c, unless the 
 Certificates certifying surgeon has, after the service of the notice, 
 of fitness certified that such child, &c, is not so incapacitated 
 may be (Sec. 29). In certain events, an inspector may by 
 
 annulled. notice annul the surgeon's certificate, and thereupon 
 the certificate shall be of no avail for the purposes of the Act. 
 When a child becomes a young person a fresh certificate of fitness 
 Production must be obtained. The occupier shall, when required, 
 of certifi- produce to an inspector at the factory or workshop 
 cates. i n which a child or young person is employed the 
 
 certificate of fitness of such child, &c. (Sec. 30). 
 
 Where it appears to a Secretary of State that it is expedient he 
 may extend to workshops the prohibition of the employment of 
 Prohibition children, & c -> under sixteen years of age without a 
 to employ- certificate of fitness, and thereupon the provisions 
 ment with- with respect to certificates of fitness shall apply to 
 out certifi- sucn workshops as if they were factories. If the pro- 
 cate. hibition is proved to the satisfaction of the Secretary 
 
 of State to be no longer necessary in any workshops to which it has 
 been extended, he may rescind the order of extension (Sec. 41). 
 
 Where there is no certifying surgeon resident within three miles 
 of a factory or workshop, the poor-law medical officer shall be the 
 Certifying certifying surgeon for such factory, &c. (Sec. 71). A 
 surgeon. surgeon who is the occupier of a factory or workshop, 
 or is interested therein, shall not be a certifying surgeon for that 
 factory, &c. (Sec. 72). A certificate of fitness shall not be granted 
 except upon personal examination of the person named therein. 
 
Certificates of fitness. 209 
 
 A certifying surgeon shall not examine a child or young person 
 for the purpose of a certificate of fitness, or sign any such certifi- 
 cate, elsewhere than at the factory or workshop where such child, 
 &c, is, or is about to be, employed, unless the number of chil- 
 dren, &c, employed is less than five, or unless allowed by an 
 inspector. If a certifying surgeon refuses to grant for any person 
 examined a certificate, he shall when required give his reasons in 
 writing (Sec. 73). The occupier may agree with the certifying 
 Fees for surgeon as to the amount of fees to be paid in respect 
 examina- of examinations and grant of certificates. In the 
 tion * absence of any agreement the fees shall be : 2s. 6d. 
 
 for each visit, and 6d. for each person after the first five examined 
 at that visit, when the examination is at a factory or workshop 
 not exceeding one mile from the surgeon's residence. When 
 the factory, &c, is more than one mile from the surgeon's resi- 
 dence, the above fees and an additional 6d. for each complete 
 half-mile over and above the mile. When the examination is at 
 the residence of the surgeon, or at a place appointed by the sur- 
 geon, 6d. for each person examined. The fees shall be paid upon 
 completion of examination, or upon the signing of the certificates, 
 or as directed by inspector. The occupier may deduct the fee, 
 or any part of it, but not exceeding 3d., from the wages of the 
 person for whom the certificate was granted. A Secretary of 
 State may alter the fees (Sec. 74). 
 
 Report of [Every certifying surgeon shall in each year make 
 
 certifying at the prescribed time a report to the Secretary of 
 surgeon. State as to the persons inspected during the year, 
 and the result of the inspection (Sec. 19, 1891). 
 
 [When the age of any child or young person under the age of 
 sixteen years is required to be ascertained or proved for the pur- 
 poses of this Act, or for any purpose connected with 
 birth in case tne elementary education or employment in labour of 
 of children such child, &c, any person shall, on presenting a 
 and young written requisition containing the particulars which 
 persons ma y ^ Q f rom t - me to t - me p rescr ibed by the Local 
 
 Government Board, and on payment of a fee of 6d., 
 be entitled to obtain a certified copy under the hand of a registrar 
 or superintendent registrar of the entry in the register, of the 
 birth of that child or young person. The form of requisition shall 
 on request be supplied without charge by every superintendent 
 registrar and registrar of births, deaths, and marriages (Sec. 20, 
 1891 ; Sec. 35, 1891 j Sec. 104, 1878).] 
 
 p 
 
2IO SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 VI. With regard to the Imposition of Fines. 
 
 The Act provides : If a factory or workshop is not kept in 
 conformity with the Act the occupier shall be liable to a fine not 
 exceeding ;£io. But the Court in addition to, or instead of 
 inflicting, such fine, may order means to be adopted for the pur- 
 pose of bringing the factory or workshop into conformity with 
 Employ- the Act (Sec. 81). Where a child, young person, or 
 ment of woman is employed in a factory or workshop, con- 
 
 ehiidren. trary to the provisions of this Act, the occupier of 
 the factory, &c, shall be liable to a fine not exceeding ^3, or, if 
 the offence was committed during the night, ^5, for each child, 
 &c, so employed ; and where a child, &c, is so employed in a 
 factory, &c, within the meaning of Sec. 16, the occupier shall be 
 liable to a fine not exceeding jQi, or if the offence was committed 
 during the night, £2, for each child, &c, so employed (Sec. 83). 
 
 [The fine imposed in case of a second or subsequent con- 
 Minimum viction for the same offence within two years of the 
 penalties in last conviction for that offence, shall be not less than 
 certain £x for each offence (Sec. 28, 1891).] A child, &c, 
 
 cases. w j 10 j s not a u owec i times for meals and absence from 
 
 work, as required by the Act, or during any part of the times 
 allowed for meals, &c, is employed in the factory or workshop, 
 &c, shall be deemed to be employed contrary to the provisions 
 of the Act (Sec. 83). If a child or young person is employed in 
 a factory or workshop contrary to the provisions of the Act, the 
 Liability of parent shall be liable to a fine not exceeding jQi 
 parent. for each offence, unless it appears to the Court that 
 
 such offence was committed without the consent, &c, of the 
 parent ; and if the parent neglects to cause such child to attend 
 school in accordance with the Act, he shall be liable to a fine not 
 exceeding jQi for each offence (Sec. 84). Sec. 85 deals with the 
 fines and penalties to which every person shall be liable who 
 rorgery of commits a forgery of any certificate for the purposes 
 certificates, of this Act, who personates any person named in a 
 &c * certificate, or who wilfully connives at any such 
 
 offences, and who wilfully makes a false entry in any register, &c, 
 Offence com- or wno wilfully makes a false declaration. Where an 
 mitted by offence for which the occupier of a factory or work- 
 occupier's shop is liable to a fine has in fact been committed 
 agent. D y some agent, &c, such agent, &c, shall be liable 
 
 to the same fine as if he were the occupier (Sec. 86). Where the 
 
FINES AND PENALTIES. 211 
 
 occupier of a factory or workshop is charged with an offence 
 Where occu- a & amst tfns Act, he shall be entitled to have any 
 pier is other person whom he charges as the actual offender 
 
 charged with brought before the Court at the time appointed for 
 °th nCC ° f hearing the charge ; and if the occupier of the factory 
 r person. Qr wor i cs ] 10 p p rove s to the satisfaction of the Court 
 that he had used due diligence to enforce the Act, and that the 
 other person had committed the offence without his knowledge, 
 &c, the other person shall be summarily convicted of such 
 offence and the occupier shall be exempt from any fine. When 
 it is made to appear, to the satisfaction of an inspector at the 
 time of discovering the offence, that the occupier of the factory or 
 workshop had used all due diligence to enforce the Act, then the 
 inspector shall proceed against the person whom he believes to 
 be the actual offender, without first proceeding against the occu- 
 pier (Sec. 87). A person shall not be liable in respect of a repeti- 
 tion of the same kind of offence from day to day to any larger 
 Cumulative amount of fines than the highest fine fixed by the Act 
 fines. f or the offence, except where the repetition of the 
 
 offence occurs after an information has been laid for the previous 
 offence, or where the offence is one of employing two or more chil- 
 dren, &c, contrary to the provisions of the Act (Sec. 88). The 
 occupier of a factory or workshop shall be liable to a fine of ^"5 
 if the holidays required by Sec. 22 are not fixed pursuant thereto 
 (Sec. 22). The provisions with regard to legal proceedings under 
 the Act are contained in Sees. 89 — 92. 
 
 [If the owner of a factory constructed before January 1st, 1892, 
 Fines for after having been served with a notice by the sani- 
 non-compii- tary authority specifying the measures necessary to 
 r^uiati* 11 provide the factory with means of escape from fire, 
 as to provi- * a ^ s to comply with the requirements before a speci- 
 sion against fied date, he is liable to a fine not exceeding jQi 
 fire « for every day that such non-compliance continues 
 
 (Sec. 7, 1891). 
 
 [If any person who is bound to observe the special rules estab- 
 Penait f hYned for any factory or workshop acts in contraven- 
 contraven- ^ on °f or foils to comply with such rules, he is liable 
 tion of on a summary conviction to a fine not exceeding 
 
 special rules £2, and the occupier of the factory or workshop is 
 
 mentg e<inire ' also liable to a fine of not exceedin g £ 10 > unless he 
 proves he has taken all reasonable means to prevent 
 
 the contravention or non-compliance (Sec. 9, 1891). 
 
212 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 ror non- [If the occupier of a factory or workshop fails to 
 
 compliance make an entry or report respecting the employment 
 with reguia- over ti me f anv child, young person or woman, 
 employment ne ^ s liable on summary conviction to a fine not 
 overtime. exceeding ^5 (Sec. 14, ii. 189 1). 
 rine for [If the occupier of a factory or workshop fails to 
 
 omission to supply any person employed therein who is paid by 
 supply t jj e pi ece w j t j 1 su ffi c i en t particulars as to rate of 
 
 with parti- wages, he is liable to a fine not exceeding ^10, and 
 cuiars as to in case of a subsequent conviction within two years 
 payment by of the last, a fine of not less than £1 is imposed. 
 piece " [If an operative disclose such particulars with a 
 
 Liability of fraudulent object, or for purpose of gain, whether 
 another ° r ^^ ^ e mrn i sne d directly to him or to a fellow work- 
 person on man, he is liable to a fine of not exceeding ^10 for 
 disclosing each offence, and if any person solicit or procure an 
 particulars employe to disclose such particulars with a like 
 of payment 0D j ect ne j s a i so ij aD i e to a fine for each offence of 
 for a fraudu- * , . - , s 
 
 lentpurpose. not exceeding ^10 (Sec. 24, 1891). 
 
 Limitation [^ n summar y proceedings for offences and fines 
 of time for under the principal Act, an information may be 
 summary laid within three months after the date at which 
 proceedings, the offence comes to the knowledge of a factory 
 inspector, or in case of an inquest being held in relation to the 
 offence, then within two months after the conclusion of the 
 inquest, so, however that it shall not be laid after the expiration 
 of six months from the commission of the offence (Sec. 29, 1891). 
 Fine for not [Any occupier or contractor engaged in certain 
 keeping list trades not keeping proper list of outworkers shall 
 workers ^e ^ a ^ e t0 a nne not exceeding ,£2.] * 
 
 VII. With respect to the Powers of Inspectors and 
 
 Sanitary Authority. 
 
 The Act provides that an inspector shall have power to do all 
 or any of the following things : — (1) To enter and examine at 
 reasonable times, by day and night, a factory or workshop when 
 he has reasonable cause to believe that any person is employed 
 therein, and to enter by day any place which he has reasonable 
 cause to believe to be a factory or workshop. (2) To take with 
 
 * For list of trades and other details vide "Miscellaneous Regulations." 
 
POWERS OF SANITARY AUTHORITY. 213 
 
 him a constable into a factory in which he has reasonable cause 
 to apprehend any serious obstruction. (3) To require the pro- 
 duction of registers, certificates, &c, and examine and copy the 
 same. (4) To make such examination and inquiry as may be 
 necessary to ascertain whether the enactments relating to public 
 health and the enactments of this Act are complied with so far as 
 respects the factory or workshop and the persons employed. (5) 
 To enter any school in which he has reasonable cause to believe 
 that children employed in a factory or workshop are being edu- 
 cated. (6) To examine as he thinks fit every person he finds in 
 a factory or workshop or school, and to require such person to be 
 so examined with respect to matters under the Act, and to sign a 
 declaration of the truth of the matter respecting which he is so 
 examined. (7) To exercise such other powers as may be neces- 
 sary for carrying the Act into effect. The occupier of every 
 factory and workshop shall furnish the means required by an 
 inspector as necessary for an entry, &c, or the exercise of his 
 powers under the Act. Every person who wilfully delays an 
 inspector in the exercise of his power, or who fails to comply with 
 a requisition of an inspector, or to produce any document, &c, 
 or who conceals or prevents a child from appearing before an 
 inspector, shall be liable to a fine not exceeding ^5, and the 
 occupier of factory or workshop shall be liable to a fine not 
 exceeding ^5, or where the offence is committed at night, £20. 
 For such offence committed in domestic workshop the occupier 
 shall be liable to a fine not exceeding jQi t or if at night £$ 
 (Sec. 68). [The fine imposed under this section in case of a 
 second or subsequent conviction for the same offence within two 
 years of the last conviction for that offence, shall be not less than 
 £1 for each offence (Sec. 28, 1891).] Every inspector shall be 
 furnished with the prescribed certificate of his appointment ; and 
 on applying for admission to a factory or workshop shall, if 
 required, produce the same to the occupier (Sec. 70). 
 
 [An inspector may take proceedings for punishing or remedying 
 Power of an Y default in compliance with the law relating to 
 inspector public health as might be taken by the sanitary 
 in case of authority of the district in which the workshops or 
 default. laundries are situate, and is entitled to recover from 
 
 that sanitary authority all expenses incurred in such proceedings 
 which are not recovered from any other person, and have not 
 been incurred in any unsuccessful proceeding (Sec. 1, ii. 
 1891). 
 
214 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 rower of [In their duty with respect to workshops, a sani- 
 
 Sa «f a ^tv tar y autnor i t y an d their officers shall, without preju- 
 dice to their other powers, have all such powers of 
 entry, inspection, taking legal proceedings or otherwise, as an 
 inspector under the principal Act. 
 
 [It is provided that if any child, young person, or woman is 
 employed in a workshop, and the medical officer of the sanitary 
 authority becomes aware thereof, he shall forthwith give written 
 notice to the factory inspector of the district (Sec. 3, 1891). 
 
 [Where on the certificate of a medical officer of health or 
 inspector of nuisances it appears to any sanitary authority that the 
 limewashing, &c, of any workshop, or part thereof, is necessary 
 for the health of the persons employed therein, the sanitary 
 authority shall give notice of the same to the occupier or owner to 
 purify, cleanse, &c, as the case may require. If the occupier or 
 owner fails to comply therewith he is liable to a fine not exceed- 
 ing 1 os. per day during such non-compliance, and the sanitary 
 authority may, if they think fit, cause the necessary cleansing, &c, 
 to be done, and may recover in a summary manner the expenses 
 incurred by them from the person in default (Sec. 4, ii. and iii. 
 1891). 
 
 [All expenses incurred by sanitary authority in the 
 Recovery of execu ti on f this section, are to be defrayed (a) in 
 curred by the case of an authority of an urban district, as part 
 sanitary of their expenses of the general execution of the 
 authority Public Health Act, 1875; and (b) in the case of an 
 laoi 1 " se ^L 7 ' authority of a rural district, as special expenses in- 
 regark to curred in the execution of the Public Health Act, 
 provision 1875; anc ^ sucn expenses shall be charged to the 
 against fire, contributory place in which the factory is situate. 
 
 [In the application of this section to the administrative county 
 of London, the London County Council shall take the place of 
 the sanitary authority, and their expenses shall be defrayed as 
 part of their expenses in the management of the Metropolitan 
 Building Act, 1855, and the Acts amending the same (Sec. 7, iii. 
 and iv. 1891).] 
 
 VIII. With regard to Miscellaneous Regulations. 
 
 The Act provides : Every person shall, within one month after 
 he begins to occupy a factory, [or workshop, conducted on the 
 system of not employing any child, young person, or woman 
 
REGISTER OF CHILDREN. 21$ 
 
 Notice to therein (Sec. 26, 1891,] serve on an inspector a 
 inspector notice containing the name, situation, and address of 
 before start- the factory ; the nature of the work ; the nature and 
 ing factory. am0U nt of the moving power therein ; and the name 
 of the firm under which the business of the factory is to be carried 
 on ; and in default shall be liable to a fine not exceeding ^5 
 (Sec. 75). [And when an inspector receives such notice he shall 
 forthwith forward the notice to the sanitary authority of the dis- 
 trict (Sec. 26, 1891).] 
 
 Where an inspector by notice names a clock open to public 
 
 view for the purpose of regulating the period of employment in a 
 
 factory or workshop, the period of employment and 
 
 meal times for children, &c, in that factory, &c, 
 
 shall be regulated by that clock, which shall be specified in the 
 
 notice affixed in the factory, &c. (Sec. 76). 
 
 The occupier of every factory and workshop (in which a child 
 or young person under the age of sixteen years is prohibited from 
 Register of being employed without a certificate of fitness) shall 
 children. keep in the prescribed form, and with the prescribed 
 particulars, registers of the children, &c, employed, and of their 
 employment, and of other matters under the Act. The occupier 
 of a factory, &c, shall send to an inspector such extracts from any 
 register as the inspector requires. Where, by reason of the number 
 of children, &c, employed in a factory, &c, to which this section 
 does not apply, it seems expedient to a Secretary of State so to 
 do, he may order the occupier of that factory, &c, to keep a 
 register under this section, and while such order is in force this 
 section shall apply to that factory or workshop. In the event of 
 a contravention of this section in a factory, &c, the occupier shall 
 be liable to a fine not exceeding 40s. (Sec. 77). 
 
 There shall be affixed at the entrance of a factory and a work- 
 shop, and in such other parts thereof as an inspector directs, and 
 Notices, &c, be constantly kept so affixed in the prescribed form, 
 to be affixed, and in such position as to be easily read by the per- 
 sons employed — (1) the prescribed abstract of the Act; (2) a 
 notice of the name and address of the prescribed inspector ; (3) a 
 notice of the name and address of the certifying surgeon ; (4) a 
 notice of the clock (if any) by which the period of employment 
 and meal times are regulated ; and (5) every notice, &c, required 
 by the Act to be affixed. In the event of a contravention of this 
 section in a factory or workshop the occupier shall be liable to a 
 fine not exceeding 40s. (Sec. 78). 
 
2 1 6 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 Service of Sec. 79 deals with the notices, requisitions, &c, 
 
 notices, &c. un( j er the Act, and with the manner in which same 
 are to be served. 
 
 Any Act in force relating to weights and measures shall extend 
 to weights, measures, scales, steelyards, &c, used in a factory or 
 Weights and workshop, and every inspector of, or other person 
 measures. authorised to examine, weights and measures, shall 
 inspect, stamp, mark, search for, and examine the said weights, 
 &c, and for that purpose shall have the same powers and duties 
 as he has in relation to weights, &c, used in the sale of goods 
 (Sec. 80). 
 
 Where in a factory the owner or hirer of a machine, &c, moved 
 by steam, &c, in or about which machine, &c, children, young 
 "Where hirer persons, or women are employed, is some person 
 of machine is other than the occupier of a factory, and such chil- 
 not occupier. d ren> & c#) are m the employment and pay of the 
 owner or hirer of such machine, &c, in any such case such owner 
 or hirer shall, so far as respects any offence which may be com- 
 mitted, be deemed to be the occupier of the factory (Sec. 99). 
 Presence in If a person is found in a factory or workshop such 
 factory or person shall, for the purposes of the Act, be deemed 
 workshop. t o be employed therein, except at meal times or 
 while all the machinery is stopped, or for the sole purpose of 
 bringing food to the persons employed in the factory or workshop 
 between the hours of four and five in the afternoon, provided that 
 yards, playgrounds, and places open to the public view, school- 
 rooms, waiting-rooms and other rooms belonging to the factory in 
 which no machinery is used or manufacturing process carried on, 
 shall not be deemed to be part of the factory or workshop (Sec. 92). 
 
 _ . . Special regulations as to bakehouses are laid 
 
 Bm enouses. ■> /-, ,, . 
 
 down m Sections 34,35, 45, 61, and 93. 
 
 Particulars [Every person who is engaged as a weaver in the 
 to be sup- cotton, worsted, or woollen, or linen or jute trade, or 
 plied in case as a winder, weaver, or reeler in the cotton trade, 
 of payment an( j j s p a j^ ^y the piece, in or in connection with 
 
 piece " any factory or workshop, shall have supplied to him 
 with his work sufficient particulars to enable him to ascertain the 
 rate of wages at which he is entitled to be paid for the work, and 
 the occupier of the factory or workshop shall supply him with such 
 particulars accordingly. 
 
 [If the occupier of the factory or workshop fails to supply such 
 particulars then, unless he proves that he has given the best 
 
SPECIAL RULES. 217 
 
 information in his power, he shall be liable for each offence to a 
 fine not exceeding ;£io, and in the case of a second or subse- 
 quent conviction for the same offence within two years from the 
 last conviction for that offence not less than £1. 
 
 [Provided always, that in the event of anyone who is engaged 
 as an operative in any factory or workshop receiving such parti- 
 culars, and subsequently disclosing the same with a fraudulent 
 object or for the purpose of gain, whether they be furnished 
 directly to him or to a fellow workman, he shall be liable for each 
 offence to a fine not exceeding ;£io. 
 
 [Provided also, that anyone who shall solicit or procure a per- 
 son so engaged in any factory to disclose such particulars with 
 the object or purpose aforesaid, or shall pay or reward such 
 person, or shall cause such person to be paid or rewarded, for so 
 disclosing such particulars, shall be guilty of an offence, and 
 shall be liable for each offence to a fine not exceeding ^10 
 (Sec. 24, 1891).] 
 
 List of [Every occupier of a factory or workshop shall, if 
 
 outworkers, so required, on an order of the Secretary of State, 
 keep in a prescribed form, and with the prescribed particulars, 
 lists showing the names of all persons directly employed by him, 
 either as workman or as contractor, in the business of the factory 
 or workshop, outside the factory or workshop, and the places 
 where they are employed ; and every such list shall be open to 
 inspection by an inspector under the principal Act or by any 
 officer of a sanitary authority. In the event of contravention of 
 this section the occupier or contractor is liable to a fine not ex- 
 ceeding 40s. By an order gazetted Nov. 4th, 1892, and which 
 came into force on Nov. 20th, 1892, this provision is made to 
 apply to — 
 
 The Manufacture of Articles of Wearing Apparel. 
 The Manufacture of Electro Plate. 
 Cabinet and Furniture Making, and Upholstery Work. 
 The Manufacture of Files. 
 The order referred to also gives the form in which the lists are 
 to be kept.] 
 
 Amendment and Publication of Special Rules. 
 
 [After special rules are established in any factory or workshop 
 the Secretary of State may from time to time propose to the occu- 
 pier of the factory or workshop any amendment of the rules, or 
 
2l8 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 any new rules; and the provisions with respect to the original 
 rules shall apply to all such amendments and new rules in like 
 manner, as nearly as may be as they apply to the original rules. 
 The occupier may from time to time propose in writing to the 
 chief inspector, with the approval of the Secretary of State, any 
 amendment of the rules or any new rules, and the provisions of 
 this Act with respect to a suggestion of an occupier for modifying 
 the special rules proposed by a chief inspector, shall apply to all 
 such amendments and new rules in like manner, as nearly as may 
 be, as they apply to such a suggestion (Sec. 10, 1891). 
 
 [Printed copies of all special rules for the time being in force 
 under this Act shall be kept posted up in legible characters in 
 conspicuous places in the factory or workshop where they may be 
 conveniently read by the persons employed. A printed copy of 
 all such rules shall be given by the occupier to any person affected 
 thereby on his or her application. 
 
 [If the occupier of the factory or workshop fails to comply with 
 any provision of this section, he is liable on summary conviction 
 to a fine not exceeding ^10. Every person who pulls down, 
 injures, or defaces any special rules when posted up in pursuance 
 of this Act, or any notice posted up in pursuance of the special 
 rules, he is liable on summary conviction to a fine not exceeding 
 £$ (Sec. 11, 1891). 
 
 [An inspector, when required, shall certify a copy which is 
 shown to his satisfaction to be a true copy of any special rules 
 for the time being established under this Act for any factory or 
 workshop, and a copy so certified is evidence (but not to the 
 exclusion of other proof) of those special rules, and of the fact 
 that they are duly established under this Act (Sec. 12, 1892).] 
 
 As to Arbitration. 
 
 [1. The parties to the arbitration are the occupiers of the factory 
 or workshop on the one hand and the chief inspector, on behalf 
 of the Secretary of State. 
 
 [2. Each of the parties may, within fourteen days after the date 
 of the reference, appoint an arbitrator. 
 
 [3. No person shall act as arbitrator or umpire under this Act 
 who is employed, manages, or is interested in, the factory or 
 workshop to which the arbitration relates. 
 
 [4. The appointment of arbitrator shall be in writing, and 
 notice of appointment shall be sent to the other party to the 
 
ARBITRATION. 2 1 9 
 
 arbitration, and shall not be revoked without the consent of that 
 party. 
 
 [5. The death or removal of, or other change in, any of the 
 parties to the arbitration shall not affect the proceedings under this 
 schedule. 
 
 [6. If within the said fourteen days either of the parties fails to 
 appoint an arbitrator, the arbitrator appointed by the other party 
 may proceed to hear and determine the matter in difference, 
 and in that case the award of the single arbitrator shall be 
 final. 
 
 [7. If before an award has been made any arbitrator dies or 
 becomes incapable to act, or for seven days refuses or neglects to 
 act, the party by whom that arbitrator was appointed may appoint 
 some other person to act in his place ; if he fails to do so within 
 seven days after notice in writing from the other party for that 
 purpose, the remaining arbitrator may proceed to hear and deter- 
 mine the matter in difference, and in that case the award of the 
 single arbitrator shall be final. 
 
 [8. In either of the foregoing cases where an arbitrator is em- 
 powered to act singly, on one of the parties failing to appoint, the 
 party so failing may, before the single arbitrator has actually pro- 
 ceeded in the arbitration, appoint an arbitrator, who shall then act 
 as if no failure had occurred. 
 
 [9. If the arbitrators fail to make their award within twenty- 
 one days after the day on which the last of them was appointed, 
 or within such extended time (if any) as may have been appointed 
 for that purpose by both arbitrators under their hands, the matter 
 in difference shall be determined by the umpire appointed as here- 
 inafter mentioned. 
 
 [10. The arbitrators, before they enter on the matter referred 
 to them, shall appoint by writing under their hands an umpire to 
 decide on points on which they may differ. 
 
 [n. If the umpire dies or becomes incapable of acting before 
 he has made his award, or refuses to make his award within a 
 reasonable time after the matter has been brought within his 
 cognizance, the persons or person who appointed such umpire 
 shall forthwith appoint another umpire in his place. 
 
 [12. If the arbitrators refuse or fail, or for seven days after the 
 request of either party neglect to appoint an umpire, then on the 
 application of either party an umpire may be appointed by the 
 chairman of the quarter sessions within the jurisdiction of which 
 the factory or workshop is situate. 
 
220 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 [13. The decision of every umpire on the matters referred to 
 him shall be final. 
 
 [14. If a single arbitrator fails to make his award within twenty- 
 one days after the day on which he was appointed, the party who 
 appointed him may appoint another arbitrator to act in his 
 place. 
 
 [15. Arrangements shall, whenever practicable, be made for the 
 matters in difference being heard at the same time before the 
 arbitrators and the umpire. 
 
 [16. The arbitrators and the umpire, or any of them, may 
 examine the parties and their witnesses on oath, and may also 
 consult any counsel, engineer, or scientific person whom they may 
 think it expedient to consult. 
 
 [17. The payment, if any, to be made to any arbitrator or 
 umpire for his services shall be fixed by the Secretary of State and 
 with the costs of the arbitration and award shall be paid by the 
 parties, or one of them, according as the award may direct. Such 
 costs may be taxed by a master of the Supreme Court, or, in 
 Scotland, by the auditor of the Court of Session, and the taxing 
 officer shall, on the written application of either of the parties, 
 ascertain and certify the proper amount thereof. The amount, 
 if any, payable by the Secretary of State shall be paid as part of 
 the expenses of inspectors under the principal Act. The amount, 
 if any, payable by the occupier of the factory or workshop may in 
 the event of non-payment be recovered in the same manner as 
 fines under the principal Act (Sec. 7 and 8, 1891).] 
 
 The Factory and Workshop Act, 1883 (46 & 47 Vic, 
 
 chap. 53), 
 
 Was passed to amend the law relating to certain factories and 
 workshops. 
 
 With regard to White Lead Factories, it provides : It shall not 
 be lawful to carry on a white lead factory unless such factory is 
 Certificate certified by an inspector to be in conformity with the 
 of con- Act (Sec. 2). This shall not be done unless certain 
 
 formity to conditions — as to ventilation of stacks and stoves, as 
 be obtained. t0 providing means for washing and bathing, as to 
 providing proper room for meals, as to providing overall suits, 
 &c, for certain of the employes, and as to supplying acidulated 
 drinks — are complied with (Sec. 3). These conditions may be 
 altered, revoked, or added to by a Secretary of State (Sec. 3). 
 
WHITE LEAD FACTORIES. 221 
 
 Within reasonable time a white lead factory shall be inspected, 
 and if found to be in compliance with the Act a certificate to that 
 effect shall be made (Sec. 4). If subsequently it appears to an 
 inspector that the factory is not kept in conformity with the Act, 
 he shall specify to the occupier in what respect default is made, 
 and if default is not remedied, the Secretary of State may with- 
 draw certificate (Sec. 5). The occupier of a white lead factory 
 which is carried on without a certificate shall for every day be 
 liable to a fine not exceeding £2 (Sec. 6). 
 
 There shall be established in every white lead factory special 
 rules for the guidance of the persons employed, to prevent injury 
 Special to health in the course of their employment. Such 
 
 rules to bo rules shall be observed as if they were enacted in the 
 framed. Act. If any person who is bound to observe such 
 
 rules acts in contravention of or fails to comply with the same, he 
 shall be liable to a fine not exceeding £2, and the occupier shall 
 also be liable to a fine not exceeding ^5 (Sec. 7). The occupier 
 shall frame and transmit to the chief inspector such special rules 
 within three months after the opening of a white lead factory. The 
 proposed special rules shall, during not less than two weeks before 
 such rules are transmitted to the chief inspector, be posted up for 
 the information of persons employed in the factory, and a certifi- 
 cate that such rules have been posted up shall be sent to the chief 
 inspector with the rules signed by the persons sending the same. 
 The Secretary of State may approve such rules either with or 
 without alteration, and on his approval being signified, the special 
 rules as approved shall be established. But no such alteration 
 shall be made without notice to the occupier, to enable him to 
 state his objections (Sec. 8). After special rules are established 
 the occupier may from time to time propose in writing to the chief 
 inspector any amendment of such rules. A Secretary of State 
 may at any time propose to the occupier any new special rules, 
 and such new rules shall, as settled after consideration of the 
 objections, if any, of the occupier, be established (Sec. 9). If the 
 occupier makes any false statement with respect to the posting up 
 of the special rules, he shall be liable to a fine not exceeding 
 ^20, and if special rules are not transmitted within the specified 
 time to the chief inspector for the approval of a Secretary of State, 
 such Secretary may establish for that factory such special rules as 
 he may see fit (Sec. 10). Printed copies of all special rules for 
 the time being in force shall be kept posted up in legible characters 
 in conspicuous places in the factory. A printed copy of such 
 
222 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 rules shall on application be given to any persons affected thereby. 
 If the occupier fails to comply with any provision of this section 
 he shall be liable to a fine not exceeding ;£io (Sec. 11). Every 
 person who injures special rules when posted up shall be liable to 
 a fine not exceeding ^5 (Sec. 12). 
 
 Bakehouses. 
 
 The special regulations laid down as to bakehouses in Sec. 34, 
 35, 45, 61, and 93 of the Act of 1878, and those in Sec. 15, 16, 
 and 17 of the Act of 1883, enact that in places with 
 a population of more than five thousand people, bake- 
 houses shall be limewashed once in every six months, or be 
 painted with three coats of oil paint every seven years, and be 
 washed with hot water and soap every six months (Sec. 34, 1878), 
 and that no new bakehouse shall be occupied unless the following 
 regulations are complied with : — (1.) No water-closet, earth- 
 closet, privy, or ashpit shall be within or communicate directly 
 with the bakehouse. (2.) Any cistern for supplying water to the 
 bakehouse shall be separate from any cistern for supplying water 
 to water-closet. (3.) No drain or pipe for carrying oft fcecal or 
 sewage matter shall have an opening within the bakehouse (Sec. 
 15, 1883). The regulations as to limewashing, &c, apply to all 
 bakehouses (Sec. 61, 1878). A place on the same level with the 
 bakehouse, and forming part of the same building, shall not be 
 used as a sleeping-place, unless effectually separated from the 
 bakehouse by a partition extending from the floor to the ceiling ; 
 and unless there be an external glazed window of at least nine 
 superficial feet in area, of which at least four and a half superficial 
 feet are made to open for ventilation (Sec. 35, 1878). Sec. 93 
 Employ- (1878) provides for the application of the Act to 
 xnent. bakehouses, if men only be employed. Sec. 45 
 
 (1878) provides for the employment of male young persons in 
 bakehouses between 5 a.m. and 9 p.m. Sec. 15, 16 and 17 (1883) 
 prescribe the penalties for non-compliance with the Acts, and pro- 
 vide for the enforcement of the law as to retail bakehouses by the 
 local authorities. 
 
 [The expression retail bakehouse shall not include any place 
 which is a factory within the meaning of the principal Act 
 (Sec. 36, 1891).] 
 
COTTON CLOTH FACTORIES. 2 2$ 
 
 Cotton Cloth Factories. 
 
 Special provisions are contained in the Cotton Cloth Factories 
 Act (52 and 53 Vic, chap. 62), which came into force on March 
 1st, 1890. 
 
 interpreta- Cotton Cloth Factory means any room, shed, or 
 Hon. workshop, or any part thereof, in which the weaving 
 
 of cotton cloth is carried on (Sec. 4). 
 
 Expression referring to artificial raising of temperature or pro- 
 duction of humidity shall include the raising of temperature or 
 production of humidity by any artificial means whatsoever except 
 by gas when used for lighting purposes only (Sec. 4). 
 Tempera- ^he amount °f moisture in the atmosphere of a 
 
 ture and cotton cloth factory shall not at any time be in excess 
 humidity of of such amount as is represented by the number 
 the atmo- f g ra j ns f moisture per cubic foot of air shown in 
 * ere " schedule A of the Act, but such table may be 
 
 repealed or varied by a Secretary of State provided notice of such 
 repeal or variation is laid before Parliament for forty days and 
 objection is not taken thereto (Sec. 5 and 6). A copy of this 
 table shall be kept hanging in a frame, and properly glazed near 
 to the thermometers in the factory (Sec. 7). It is provided that 
 in a cotton cloth factory, the temperature shall not at any one 
 time be artificially raised above 70 degrees, except in so far as 
 may be necessary to the process of giving humidity to the atmo- 
 sphere (Sec. 5 and .6). 
 
 Thermo- There shall be provided, maintained, and kept in 
 
 meters to be correct working order in every cotton cloth factory 
 employed. t wo se j- s f standardised wet and dry bulb thermo- 
 meters. One set shall be fixed in the centre, and one at the side 
 of the factory, or in such other position as may be directed and 
 sanctioned by an inspector of factories, so as to be plainly visible 
 to the operative (Sec. 7). 
 
 Reading of Every day that any operatives are employed in a 
 thermo- factory the occupier, manager, or person for the time 
 
 meters. being in charge of the factory, shall read the thermo- 
 
 meters twice daily, between ten and eleven o'clock in the fore- 
 noon and between three and four in the afternoon, and shall 
 record the readings each time on a form prescribed in schedule B 
 of the Act. The forms shall be kept hung up near the thermo- 
 
224 SUMMARY OF THE FACTORY AND WORKSHOP ACTS. 
 
 meters, and after being duly filled up, shall be forwarded at the 
 end of each month to the inspector of the district. A copy shall 
 be kept at the factory for reference (Sec. 7). 
 
 The forms shall be prima-facie evidence as to humidity (Sec. 2 
 and 7, 5). 
 
 Notice of Occupiers of factories in which humidity is artificially 
 
 artificial produced shall give notice in the case of factories 
 production in which humidity is thus produced at the com- 
 of humidity me ncement of the Act within one week after the 
 e given. commencemen |. f tne Act, an( j j n ther cases at 
 or before the time at which the artificial production is com- 
 menced (Sec. 8). 
 
 notice of If there is cessation in the production of humidity 
 
 cessation. by artificial means, and the occupier gives notice in 
 writing of the cessation, the provisions of this Act shall not apply 
 to such factory (Sec. 11). 
 
 ventilation Arrangements shall be made and maintained to the 
 satisfaction of the inspector of the district for admit- 
 ting every hour during which work is carried on not less than 600 
 cubic feet of fresh air for each person employed therein, and the 
 arrangements for this ventilation shall be kept in operation subject 
 as far as possible to the control of the persons employed therein 
 (Sec. 9). 
 
 Provisions Where it appears to an inspector that dust is 
 
 for prevent- generated and inhaled to an injurious extent, and 
 ing innaia- that such inhalation could be prevented by the use 
 tion of dust. £ mechanical or other means, he may serve on the 
 occupier a notice requiring him to adopt such means as the 
 inspector requires to prevent the inhalation. Within seven days 
 
 __ . after receipt of such notice the occupier may serve 
 Arbitration. ., . r . ... r r , f 
 
 on the inspector a requisition to refer the matter to 
 
 arbitration. The arbitration may be by two skilled arbitrators, 
 one appointed by the occupier and the other by the inspector, or 
 the arbitrators may select an umpire. The decision shall be given 
 twenty-one days after the last arbitrator, or twenty-one days after 
 the umpire, is chosen, or within such further time as the occupier 
 and inspector by writing allow. If the decision be not so given 
 the matter shall be referred to the arbitration of an umpire to 
 be appointed by the judge of the county court within the jurisdic- 
 tion of which the factory is situate. 
 
 If the arbitrators or their umpire decide it is unnecessary or 
 
COTTON CLOTH FACTORIES. 225 
 
 impossible to prevent the inhalation of such dust, or that the 
 Expenses of means required by the inspector are not reasonable, 
 arbitration, the occupier shall not be compelled to carry out the 
 notice, which shall be cancelled, and the expense of arbitration 
 shall be paid as the expenses of the inspectors under the Act. 
 
 If the occupier does not serve notice of arbitration he shall carry 
 out the notice of the inspector. 
 
 If the arbitrator or umpire decide that the notice, or any modifi- 
 cation thereof, shall be carried out, the expense of the arbitration 
 shall be paid by the occupier, and shall be recoverable from him 
 by the inspector in the county court. 
 
 Non-compliance by the occupier with the provisions as to inha- 
 lation of dust shall be deemed to be a contravention of the Act 
 (Sec. 12). 
 
 Visits of Every factory shall be visited by an inspector of 
 
 inspectors, factories at least once in every three months. The 
 inspector shall report in a prescribed form to the chief inspector of 
 factories as to his examination into the temperature, humidity of 
 the atmosphere, ventilation and quantity of fresh air in the factory 
 (Sec. 10). 
 
 The inspector shall give notice in writing to the 
 occupier of any acts or omissions constituting con- 
 travention of, or non-compliance with, the provisions of the Act, 
 and if such acts and omissions are continued, not remedied, or 
 repeated within twelve months after notice has been given the 
 occupier shall be liable on summary conviction for the first 
 offence to a penalty of not less than ^5 nor more than ;£io, and 
 for every subsequent offence to a penalty of not less than ^10 nor 
 more than ^20 (Sec. 13). 
 
 It may be mentioned that a former Chief Inspector of Factories 
 and Workshops has published some exceedingly valuable Hints 
 on the Administration of the Factory and Workshops Act, 1878,* 
 and that he has reprinted the Act with notes and references to 
 decided cases. 
 
 * " Hints on the Administration of the Factory and Workshops Act, 1878." 
 By Alexander Redgrave, C.B. Shaw and Sons, London. 
 
APPENDIX F. 
 
 TABLE FOR DETERMINING AMORTIZATION OF LEASES, &c. 
 
 {For examples ; see page 232). 
 
 Years. 
 
 Years 
 
 Pur. 
 
 Years Pur. 
 
 Years 
 
 Pur. 
 
 Years Pur. 
 
 Years. 
 
 3 per Cent. 
 
 4 Per 
 
 Cent. 
 
 5 per Cent. 
 
 6 per ( 
 
 Cent. 
 
 1 
 
 •489 
 
 1 
 f 
 
 •485 
 
 1 
 
 •482 
 
 1 
 2 
 
 •479 
 
 i 
 
 * 
 
 I 
 
 •971 
 
 I 
 
 •962 
 
 I 
 
 •952 
 
 I 
 
 '943 
 
 I 
 
 I 
 
 I* 
 
 1-446 
 
 i§ 
 
 1-428 
 
 I* 
 
 I-4II 
 
 Ij 
 
 1-395 
 
 Ij 
 
 I* 
 
 2 
 
 I-9I3 
 
 2 
 
 1-886 
 
 2 
 
 1-859 
 
 If 
 
 1-833 
 
 if 
 
 2 
 
 z 2 
 
 2-374 
 
 2! 
 
 2*335 
 
 2^ 
 
 z 4 
 
 2-297 
 
 2^ 
 z 4 
 
 2-259 
 
 2^ 
 ^4 
 
 2^ 
 z 2 
 
 3 
 
 2-829 
 
 2 t 
 
 2-775 
 
 2| 
 
 2-723 
 
 2f 
 
 2-673 
 
 23- 
 
 ^4 
 
 3 
 
 3* 
 
 3-276 
 
 3i 
 
 3-207 
 
 3* 
 
 3-140 
 
 3} 
 
 3-075 
 
 3 
 
 3* 
 
 4 
 
 3'7i7 
 
 o3 
 
 4| 
 
 3-630 
 
 64: 
 
 3-546 
 
 3* 
 
 3-465 
 
 3* 
 
 4 
 
 4| 
 
 4-i5 2 
 
 4-045 
 
 4 
 
 3-942 
 
 4 
 
 3-844 
 
 si 
 
 4* 
 
 5 
 
 4-580 
 
 4* 
 
 4-452 
 
 4* 
 
 4-329 
 
 4i 
 
 4-212 
 
 4* 
 
 5 
 
 f* 
 
 5-002 
 
 5 
 
 4-851 
 
 it 
 
 04 
 
 4-707 
 
 4f 
 
 4-57o 
 
 4* 
 
 si 
 
 6 
 
 5HI7 
 
 5* 
 
 5-242 
 
 5-076 
 
 5 
 
 4-917 
 
 5 
 
 6 
 
 6* 
 
 5-827 
 
 5 t 
 
 5-626 
 
 51 
 
 5'435 
 
 5* 
 
 5-255 
 
 si 
 
 6J 
 
 7 
 
 6-230 
 
 6- 002 
 
 6 
 
 5-786 
 
 sl 
 
 5*582 
 
 si 
 
 7 
 
 7i 
 
 6-628 
 
 °4 
 
 6-371 
 
 6* 
 
 6-129 
 
 H 
 
 5-901 
 
 6 
 
 .-1 
 
 /2 
 
 8 
 
 7-020 
 
 7 
 
 6-733 
 
 6f 
 
 6-463 
 
 6J 
 
 6*210 
 
 6i 
 
 8 
 
 8§ 
 
 7-406 
 
 7* 
 
 7-087 
 
 7 
 
 6-789 
 
 6| 
 
 6-510 
 
 6J 
 
 8| 
 
 9 
 
 7-786 
 
 71 
 
 7-435 
 
 71 
 
 7-108 
 
 7 
 
 6-802 
 
 6| 
 
 9 
 
 9| 
 
 8-161 
 
 Si- 
 
 7-776 
 
 7| 
 
 7-419 
 
 71 
 
 7-085 
 
 7 
 
 91 
 
 10 
 
 8-530 
 
 Si 
 
 8-in 
 
 8 
 
 7-722 
 
 *.3 
 /4 
 
 7-36o 
 
 71 
 
 10 
 
 H>} 
 
 8-894 
 
 9 
 
 8-439 
 
 st 
 
 8-OI8 
 
 8 
 
 7-627 
 
 71 
 
 '<* 
 
 11 
 
 9*253 
 
 9* 
 
 8-760 
 
 8| 
 
 8-306 
 
 *h 
 
 7-887 
 
 8 
 
 II 
 
 Hi 
 
 9-606 
 
 si 
 
 q-076 
 
 9 
 
 8-588 
 
 H 
 
 8-139 
 
 h 
 
 »* 
 
 12 
 
 9*954 
 
 10 
 
 9-385 
 
 9j 
 
 8-863 
 
 8| 
 9* 
 
 8-384 
 
 8f 
 
 12 
 
 12| 
 
 10*297 
 
 10J 
 
 9-688 
 
 91 
 
 9-132 
 
 8-622 
 
 8| 
 
 "* 
 
 13 
 
 10-635 
 
 1 of 
 
 9-986 
 
 10 
 
 9'394 
 
 9* 
 
 8-853 
 
 8| 
 
 13 
 
 i3i 
 
 10-968 
 
 11 
 
 10-277 
 
 »oi 
 
 9't>49 
 
 9l 
 
 9-077 
 
 9 
 
 i3| 
 
 14 
 
 11-296 
 
 "f 
 
 10-563 
 
 10} 
 
 9-899 
 
 10 
 
 Q-295 
 
 9l 
 
 14 
 
 Mi 
 
 11-619 
 
 Hi 
 
 10-843 
 
 iof 
 
 10-142 
 
 io| 
 
 9-507 
 
 9i 
 
 14| 
 
 15 
 
 11-938 
 
 12 
 
 11*118 
 
 II 
 
 10-380 
 
 10} 
 
 9-712 
 
 91 
 
 15 
 
 <5l 
 
 12-252 
 
 12* 
 
 11-388 
 
 III 
 
 10-612 
 
 ICf 
 
 9-912 
 
 10 
 
 i5l 
 
 16 
 
 12-561 
 
 12} 
 
 11-652 
 
 III 
 
 10-838 
 
 1 of 
 
 10-106 
 
 10 
 
 lb 
 
 16} 
 
 12-866 
 
 12* 
 
 11*911 
 
 12 
 
 11-059 
 
 11 
 
 10-294 
 
 io| 
 
 i6i 
 
 17 
 
 13-166 
 
 I3J 
 
 12-166 
 
 "i 
 
 11-274 
 
 Hi 
 
 10-477 
 
 10J 
 
 17 
 
 i7i 
 
 13-462 
 
 13* 
 
 12-415 
 
 «I 
 
 11-484 
 
 II* 
 
 10-655 
 
 1 of 
 
 i7i 
 
 18 
 
 13-754 
 
 I3l 
 
 12-659 
 
 T->3 
 
 l- 4 
 
 11-690 
 
 III 
 
 10-828 
 
 iof 
 
 18 
 
 18J 
 
 14-041 
 
 14 
 
 12-899 
 
 13 
 
 11-890 
 
 12 
 
 10-995 
 
 II 
 
 18* 
 
 19 
 
 14-324 
 
 m 
 
 I3-I34 
 
 i3i 
 
 12-085 
 
 12 
 
 11-158 
 
 Hi 
 
 19 
 
 19* 
 
 14-603 
 
 Hi 
 
 13-364 
 
 13I 
 
 12-276 
 
 I2i 
 
 11-316 
 
 "1 
 
 19} 
 
 20 
 
 _ 
 
 14-877 
 
 15 
 
 I3-590 
 
 13I 
 
 12-462 
 
 I2§ 
 
 11-470 
 
 Hi 
 
 20 
 
DETERMINING AMORTIZATION OF LEASES, ETC. 12 ] 
 
 TABLE FOR DETERMINING THE AMORTIZATION OF LEASES, &c. 
 
 {For examples, see page 232.) 
 
 Years. 
 
 Years Pur. 
 
 Years Pur. 
 
 Years Pur. 
 
 Years Pur. 
 
 Years. 
 
 7 per Cent. 
 
 8 per Cent. 
 
 9 per Cent. 
 
 10 per Cent. 
 
 1 
 
 •475 
 
 1 
 
 •472 
 
 1 
 
 2 
 
 •469 
 
 1 
 
 •2 
 
 •465 
 
 1 
 
 IS 
 
 1 
 
 I 
 
 •935 
 
 I 
 
 •926 
 
 1 
 
 •917 
 
 1 
 
 •909 
 
 I 
 
 I 
 
 1* 
 
 1-379 
 
 *1 
 
 I-363 
 
 ii 
 
 1*347 
 
 H 
 
 1*332 
 
 1 4 
 
 II 
 
 2 
 
 i- 808 
 
 If 
 
 I-783 
 
 ,3 
 1 
 
 i'759 
 
 i 
 
 1-736 
 
 2 
 
 2 \ 
 
 2-223 
 
 *1 
 
 2-188 
 
 2-154 
 
 2-120 
 
 2 
 
 2^ 
 
 3 
 
 2-624 
 
 2i 
 
 2-577 
 
 2| 
 
 2-531 
 
 21 
 
 z 2 
 
 2-487 
 
 A 
 
 3 
 
 3} 
 
 3-012 
 
 3 
 
 2-952 
 
 3 
 
 2-893 
 
 3 
 
 2-8 3 6 
 
 H 
 
 31 
 
 4 
 
 3-387 
 
 3* 
 
 3-312 
 
 3l 
 
 3-240 
 
 31 
 
 3-I70 
 
 3f 
 
 4 
 
 41 
 
 3-750 
 
 3! 
 
 3-659 
 
 31 
 
 3-572 
 
 3* 
 
 3- 4 88 
 
 3i 
 
 4^ 
 
 5 
 
 4* 100 
 
 4 
 
 3-993 
 
 4 
 
 3-890 
 
 4 
 
 3-79I 
 
 34 
 
 5 
 
 51 
 
 4*439 
 
 4l 
 
 4-3I4 
 
 4l 
 
 4-194 
 
 41 
 
 4-080 
 
 4 
 
 51 
 
 6 
 
 4-767 
 
 4f 
 
 4-623 
 
 4^ 
 
 4-486 
 
 4* 
 
 4-355 
 
 41 
 
 6 
 
 6 J 
 
 5-083 
 
 5 
 
 4-920 
 
 5 
 
 4-765 
 
 41 
 
 4-618 
 
 4* 
 
 <* 
 
 7 
 
 5-389 
 
 5* 
 
 5-206 
 
 Si 
 
 5'033 
 
 5 
 
 4-868 
 
 41 
 
 7 
 
 
 5-6*5 
 
 5* 
 
 5-482 
 
 5i 
 
 5-289 
 
 51 
 
 5-'07 
 
 5 
 
 7J 
 
 8 
 
 5-971 
 
 6 
 
 5-747 
 
 51 
 
 5*535 
 
 5} 
 
 5-335 
 
 51 
 
 8 
 
 H 
 
 6-248 
 
 6i 
 
 6*002 
 
 6 
 
 5-77o 
 
 51 
 
 5-552 
 
 5* 
 
 8* 
 
 9 
 
 6-5I5 
 
 6^ 
 
 6-247 
 
 6i 
 
 5'995 
 
 6 
 
 5-759 
 
 51 
 
 9 
 
 9\ 
 
 6-774 
 
 4 
 
 6483 
 
 6} 
 
 6-2II 
 
 6i 
 
 5-956 
 
 6 
 
 9* 
 
 10 
 
 7-024 
 
 7 
 
 6710 
 
 6} 
 
 6-418 
 
 6J 
 
 6-145 
 
 H 
 
 10 
 
 io| 
 
 7-265 
 
 7l 
 
 6-929 
 
 7 
 
 6-616 
 
 <* 
 
 6-324 
 
 6i 
 
 «4 
 
 II 
 
 7-499 
 
 7* 
 
 7-139 
 
 -1 
 
 /4 
 
 6-805 
 
 6f 
 
 6-495 
 
 <4 
 
 11 
 
 "1 
 
 7-724 
 
 7| 
 
 7-341 
 
 71 
 
 6-987 
 
 7 
 
 6-658 
 
 6l 
 
 "1 
 
 12 
 
 7'943 
 
 8 
 
 7-536 
 
 7f 
 
 7-161 
 
 71 
 
 6-814 
 
 6} 
 
 12 
 
 I2 i 
 
 8-154 
 
 H 
 
 7-723 
 
 71 
 
 7-327 
 
 7Z 
 
 6-962 
 
 7 
 
 "1 
 
 13 
 
 8-358 
 
 H 
 
 7-904 
 
 8 
 
 7-487 
 
 ml 
 1-1 
 
 7-103 
 
 7 
 
 13 
 
 "31 
 
 8-555 
 
 3} 
 
 8-077 
 
 8 
 
 7-640 
 
 if 
 /4 
 
 7-238 
 
 7l 
 
 "31 
 
 14 
 
 8-745 
 
 8| 
 
 8-244 
 
 81 
 
 7-786 
 
 7-367 
 
 14 
 
 '4l 
 
 8-930 
 
 9 
 
 8-405 
 
 81 
 
 7-926 
 
 8 
 
 7-489 
 
 7* 
 
 '41 
 
 '5 
 
 9-108 
 
 9 
 
 8-559 
 
 H 
 
 8-061 
 
 8 
 
 7-606 
 
 7* 
 
 15 
 
 *5l 
 
 9-280 
 
 9i 
 
 8-708 
 
 8| 
 
 8-189 
 
 8| 
 
 7-717 
 
 7 f 
 
 itf 
 
 16 
 
 9-447 
 
 9f 
 
 8-851 
 
 8} 
 
 8-3I3 
 
 7-824 
 
 71 
 
 16 
 
 161 
 
 9-608 
 
 si 
 
 8-989 
 
 9 
 
 8-431 
 
 H 
 
 7-925 
 
 8 
 
 161 
 
 17 
 
 9-763 
 
 91 
 
 9-122 
 
 9 
 
 8-544 
 
 H 
 
 8*022 
 
 8 
 
 17 
 
 1-1 
 
 9-914 
 
 10 
 
 9-249 
 
 9i 
 
 8-652 
 
 8| 
 
 8-114 
 
 8 
 
 171 
 
 18 
 
 10-059 
 
 10 
 
 9-372 
 
 9k 
 
 8-756 
 
 81 
 
 8-201 
 
 81 
 
 18 
 
 1 8J 
 
 IO-200 
 
 
 9-490 
 
 9} 
 
 8-855 
 
 H 
 
 8-285 
 
 8 t 
 
 18J 
 
 19 
 
 IC336 
 
 9-604 
 
 9 t 
 9f 
 
 8-95o 
 
 9 
 
 8-365 
 
 8| 
 
 19 
 
 »9i 
 
 10-467 
 
 10} 
 
 9-7I3 
 
 9-041 
 
 9 
 
 8-441 
 
 ?l 
 
 I9l 
 
 20 
 
 IQ'594 
 
 l4 
 
 9-818 
 
 9$ 
 
 9129 
 
 9k 
 
 8-514 
 
 8^ 
 
 20 
 
228 DETERMINING AMORTIZATION OP LEASES* £TC» 
 
 I 
 
 TABLE FOR DETERMINING THE AMORTIZATION OF LEASES, &G. 
 
 Continued. 
 
 Years. 
 
 Years Pur. 
 3 per Cent. 
 
 Years 
 4 per ( 
 
 Pur. 
 
 ^enr.. 
 
 Years 
 5 per ( 
 
 Pur. 
 ^ent. 
 
 Years 
 6 per ( 
 
 Pur. 
 
 ])ent. 
 
 Years. 
 
 20i 
 
 15-148 
 
 «Si 
 
 I 3 -8l2 
 
 I3l 
 
 12-644 
 
 I2f 
 
 II-6I9 
 
 "§ 
 
 20^ 
 
 21 
 
 I5HI5 
 
 15* 
 
 I4029 
 
 14 
 
 12-821 
 
 I2| 
 
 11-764 
 
 Uf 
 
 2l" 
 
 «* 
 
 15-678 
 
 15! 
 
 14-242 
 
 H\ 
 
 12-994 
 
 13 
 
 II-905 
 
 12 
 
 2li 
 
 22 
 
 I5'937 
 
 16 
 
 14-451 
 
 H l ? 
 
 I3-I63 
 
 i3i 
 
 12*042 
 
 12 
 
 22 
 
 22£ 
 
 16-192 
 
 I6J 
 
 14-656 
 
 141 
 
 I3328 
 
 T 1 
 
 X J4 
 
 12-174 
 
 "k 
 
 22l 
 
 23 
 
 16-444 
 
 16* 
 
 I4-857 
 
 Ml 
 
 I3-489 
 
 & 
 
 12-303 
 
 I2i 
 
 23 
 
 *3* 
 
 16*691 
 
 I6| 
 
 I5-054 
 
 l S 
 
 13-645 
 
 1 3t 
 
 12-429 
 
 1*1 
 
 23i 
 
 24 
 
 16-936 
 
 17 
 
 I5-247 
 
 "Si 
 
 13*799 
 
 i3f 
 
 12-550 
 
 121 
 
 24 
 
 24^ 
 
 17-176 
 
 I7J 
 
 I5H36 
 
 15* 
 
 13-948 
 
 14 
 
 12-609 
 
 III 
 
 24i 
 
 25 
 
 I7HI3 
 
 I7l 
 
 15-622 
 
 «5i 
 
 14-094 
 
 14 
 
 12-783 
 
 I2f 
 
 25 
 
 2 S* 
 
 17-647 
 
 I7l 
 
 15-804 
 
 i5l 
 
 14-236 
 
 Hi 
 
 12-895 
 
 ^3 
 
 2 32 
 
 26 
 
 17-877 
 
 18 
 
 I5-983 
 
 16 
 
 I4-375 
 
 i4l 
 
 13-003 
 
 13 
 
 26 
 
 26£ 
 
 18-104 
 
 18 
 
 I6-I 5 8 
 
 161 
 
 I4-5II 
 
 Mi 
 
 13-108 
 
 T *> 
 
 l 3 
 
 26^ 
 
 27 
 
 18-327 
 
 lU 
 
 16-330 
 
 i6i 
 
 I4-643 
 
 »4f 
 
 13-211 
 
 13I 
 
 27 
 
 2 7£ 
 
 18-547 
 
 1 81 
 
 16-498 
 
 16I 
 
 14-772 
 
 *4* 
 
 13-310 
 
 27i 
 
 28 
 
 18-764 
 
 i8f 
 
 16-663 
 
 I6| 
 
 14-898 
 
 *5 
 
 13*406 
 
 131 
 
 28 
 
 28£ 
 
 18-978 
 
 19 
 
 16-825 
 
 i6f 
 
 I5-02I 
 
 15 
 
 13-500 
 
 131 
 
 281 
 
 29 
 
 19-188 
 
 i9i 
 
 16-984 
 
 17 
 
 I5-I4I 
 
 i5i 
 
 I3-591 
 
 nl 
 
 29 
 
 2Qi 
 
 19-396 
 
 '9* 
 
 I7-I39 
 
 17* 
 
 15-258 
 
 I5i 
 
 13-679 
 
 i3f 
 
 29j 
 
 30 
 
 19-600 
 
 19J 
 
 17-292 
 
 m 
 
 I5-372 
 
 154 
 
 13-7^5 
 
 T 5* 
 
 30 
 
 3*4 
 
 19-802 
 
 19! 
 
 17-442 
 
 '2 
 
 15-4*4 
 
 "5f 
 
 13-848 
 
 T^3 
 
 3o| 
 
 31 
 
 20-000 
 
 20 
 
 17-588 
 
 r«i 
 
 1 /2 
 
 I5-593 
 
 »5i 
 
 13-929 
 
 H 
 
 31 
 
 31* 
 
 20-196 
 
 20\ 
 
 17732 
 
 T-3 
 
 15-699 
 
 i5f 
 
 14-003 
 
 14 
 
 3i| 
 
 32 
 
 20-389 
 
 20| 
 
 17-874 
 
 ■3 
 
 I5-803 
 
 ! I* 
 
 14-084 
 
 14 
 
 32 
 
 34 
 
 20-579 
 
 20| 
 
 18-012 
 
 18 
 
 15-904 
 
 16 
 
 14-158 
 
 Mi 
 
 l*h 
 
 33 
 
 20-766 
 
 20| 
 
 18T48 
 
 i8| 
 
 I6-003 
 
 16 
 
 14-230 
 
 i4| 
 
 33 
 
 33i 
 
 20-950 
 
 21 
 
 I8-28I 
 
 »g 
 
 16-099 
 
 16 
 
 14-300 
 
 33* 
 
 34 
 
 21-132 
 
 »i 
 
 18-411 
 
 "9 
 
 16-193 
 
 X S 
 
 14-368 
 
 M* 
 
 34 
 
 34| 
 
 21-311 
 
 2lf 
 
 18-539 
 
 18} 
 
 16-285 
 
 i6i 
 
 I4-434 
 
 I 4 | 
 
 34? 
 
 35 
 
 21-487 
 
 "1 
 
 l8-66 5 
 
 18} 
 
 16'374 
 
 i6i 
 
 14-498 
 
 14* 
 
 35 
 
 35| 
 
 21-661 
 
 2I| 
 
 18-788 
 
 i8| 
 
 16-462 
 
 i6i 
 
 14-561 
 
 14* 
 
 35i 
 
 36 
 
 21-832 
 
 2[| 
 
 18-908 
 
 19 
 
 16*547 
 
 161 
 
 14-621 
 
 141 
 
 36 
 
 34 
 
 22'00[ 
 
 22 
 
 19-027 
 
 19 
 
 16-630 
 
 16* 
 
 14-680 
 
 I4f 
 
 34 
 
 37 
 
 22*167 
 
 22i 
 
 I9-I43 
 
 '9* 
 
 I6-7II 
 
 i6f 
 
 14*737 
 
 I4 f 
 
 37 
 
 m 
 
 22-331 
 
 22^ 
 
 19-256 
 
 I9l 
 
 16-791 
 
 I6f 
 
 14-792 
 
 2-1 
 0/ 2 
 
 38 
 
 22-492 
 
 22^ 
 
 I9-368 
 
 I9i 
 
 16-868 
 
 i6f 
 
 14-846 
 
 i4f 
 
 38 
 
 38^ 
 
 22-652 
 
 22f 
 
 I9-477 
 
 ■3 
 
 16-943 
 
 *7 
 
 14-898 
 
 15 
 
 m 
 
 39 
 
 22-808 
 
 22f 
 
 I9-584 
 
 19} 
 
 17-017 
 
 17 
 
 14-949 
 
 15 
 
 39 
 
 39i 
 
 22-963 
 
 23 
 
 19-690 
 
 19} 
 
 17-089 
 
 17 
 
 14-998 
 
 15 
 
 39i 
 
 40 
 
 23-115 
 
 23 
 
 19793 
 
 I9f 
 
 I7-I59 
 
 i7i 
 
 15-046 
 
 15 
 
 40 
 
DETERMINING AMORTIZATION OF LEASES, ETC. 229 
 
 TABLE FOR DETERMINING THE AMORTIZATION OF LEASES, &c. 
 
 Continued. 
 
 Years. 
 
 Years Pur. 
 
 Years Pur. 
 
 Years 
 
 Pur. 
 
 Years Pur. 
 
 Years. 
 
 7 per Cent. 
 
 8 per Cent. 
 
 9 per Cent. 
 
 10 per Cent. 
 
 20| 
 
 IO*7l7 
 
 10} 
 
 9-919 
 
 10 
 
 9*212 
 
 9k 
 
 8-583 
 
 •H 
 
 2O2- 
 
 21 
 
 10-836 
 
 iof 
 
 IO-OI7 
 
 10 
 
 9-292 
 
 9l 
 
 8-649 
 
 8| 
 
 21 
 
 *'* 
 
 IO-950 
 
 
 io-iii 
 
 10 
 
 9-369 
 
 94 
 
 8-712 
 
 H 
 
 2lft 
 
 22 
 
 II-06l 
 
 
 IO-20I 
 
 ioi 
 
 9-442 
 
 94 
 
 8-772 
 
 8| 
 
 22 
 
 22| 
 
 n-168 
 
 111 
 
 1 l 4 
 
 10-288 
 
 10} 
 
 9-5I3 
 
 9ft 
 
 8-829 
 
 H 
 
 22ft 
 
 23 
 
 11272 
 
 1 *4 
 
 10-371 
 
 10J 
 
 9-580 
 
 9\ 
 
 8-88 3 
 
 9 
 
 23 
 
 23| 
 
 11-372 
 
 T T 1 
 
 1 M 
 
 10-451 
 
 10} 
 
 9-645 
 
 &I 
 
 8-935 
 
 9 
 
 *3i 
 
 24 
 
 11-469 
 
 T I ' 
 1 '2 
 
 10-529 
 
 loj 
 
 9-707 
 
 «4 
 
 8-9»5 
 
 9 
 
 24 
 
 Mi 
 
 11-563 
 
 1 I I 
 
 1 l 2 
 
 10-603 
 
 10} 
 
 9-766 
 
 9l 
 
 9-032 
 
 9 
 
 2\\ 
 
 25 
 
 11-654 
 
 T I 3 
 1 I4 
 
 10-675 
 
 io| 
 
 9-823 
 
 n 
 
 9-077 
 
 9 
 
 25 
 
 *5i 
 
 11-741 
 
 II| 
 
 10-744 
 
 iof 
 
 9-877 
 
 10 
 
 9-120 
 
 9 
 
 25-J 
 
 26 
 
 11-826 
 
 TI 3 
 1 *4 
 
 10-810 
 
 10J 
 
 9-929 
 
 10 
 
 9-161 
 
 9\ 
 
 26 
 
 26} 
 
 11-908 
 
 12 
 
 10-874 
 
 iof 
 
 9'979 
 
 10 
 
 9-200 
 
 9i 
 
 26ft 
 
 27 
 
 11-987 
 
 12 
 
 10-935 
 
 [I 
 
 IO-027 
 
 10 
 
 9-237 
 
 9\ 
 
 27 
 
 27* 
 
 12-063 
 
 12 
 
 10-994 
 
 II 
 
 IO-072 
 
 10 
 
 9-273 
 
 H 
 
 «7ft 
 
 28 
 
 12-137 
 
 T2i 
 1^4 
 
 11-051 
 
 II 
 
 io-ii6 
 
 10 
 
 9*307 
 
 9k 
 
 28 
 
 281 
 
 I2'20Q 
 
 "J 
 
 1 1- 106 
 
 II 
 
 10-158 
 
 101 
 io| 
 
 9'339 
 
 9i 
 
 2*i 
 
 29 
 
 I2-278 
 
 "I 
 
 11-158 
 
 "i 
 
 io-iq8 
 
 9-370 
 
 9i 
 
 29 
 
 29l 
 
 12-344 
 
 "1 
 
 11-209 
 
 "J 
 
 10-237 
 
 10J 
 
 9-399 
 
 9ft 
 
 29* 
 
 30 
 
 12-409 
 
 "1 
 
 11-258 
 
 »i 
 
 10-274 
 
 10* 
 
 9-427 
 
 9ft 
 
 30 
 
 3oi 
 
 12-471 
 
 T2i 
 
 11-305 
 
 I*t 
 
 10-309 
 
 ioi 
 
 9*454 
 
 9i 
 
 30ft 
 
 3 1 
 
 12-532 
 
 1^ 2 
 
 ii-35o 
 
 »l 
 
 10-343 
 
 iot 
 
 9479 
 
 9* 
 
 31 
 
 3i* 
 
 12-590 
 
 T2i 
 1^2 
 
 n-393 
 
 "1 
 
 10-375 
 
 10} 
 
 9*503 
 
 9i 
 
 34 
 
 32 
 
 12-647 
 
 1J 4 
 
 "•435 
 
 »1 
 
 10-406 
 
 10J 
 
 9*526 
 
 9ft 
 
 32 
 
 3*i 
 
 12-701 
 
 12^- 
 ,a « 
 
 n-475 
 
 11} 
 
 10-436 
 
 I0| 
 
 9-548 
 
 9i 
 
 32^ 
 
 33 
 
 12-754 
 
 I2f 
 
 11-514 
 
 "J 
 
 10-464 
 
 10} 
 
 9*5 6 9 
 
 9i 
 
 33 
 
 33? 
 
 12-805 
 
 12* 
 
 n-551 
 
 "1 
 
 10-492 
 
 10} 
 
 9*589 
 
 q 
 
 334 
 
 34 
 
 12-854 
 
 ,z 4 
 
 11-587 
 
 "I 
 
 10-518 
 
 ioi 
 
 9-609 
 
 9ft 
 
 34 
 
 34i 
 
 12-902 
 
 13 
 
 11-621 
 
 »1 
 
 10543 
 
 icf 
 
 9-627 
 
 91 
 
 34i 
 
 35 
 
 12-948 
 
 13 
 
 "•^55 
 
 "1 
 
 10-567 
 
 loft 
 
 9-644 
 
 9| 
 
 35 
 
 351 
 
 12-992 
 
 13 
 
 n-686 
 
 III 
 
 10-590 
 
 io| 
 
 9-661 
 
 9| 
 
 351 
 
 36 
 
 i3'°35 
 
 13 
 
 11-717 
 
 III 
 
 10-612 
 
 10J 
 
 9-677 
 
 9l 
 
 36 
 
 3*i 
 
 13-077 
 
 13 
 
 n-747 
 
 Iff 
 III 
 
 10-633 
 
 iof 
 
 9-692 
 
 9f 
 
 36J 
 
 37 
 
 13-117 
 
 13 
 
 "•775 
 
 10-653 
 
 iof 
 
 9*706 
 
 9f 
 
 37 
 
 37i 
 
 i3' J 56 
 
 13* 
 
 11-803 
 
 III 
 
 10-672 
 
 io| 
 
 9-720 
 
 91 
 
 371 
 
 38 
 
 rj/193 
 
 I3J 
 
 11-829 
 
 "1 
 
 10-691 
 
 IOJ 
 
 I0| 
 
 9*733 
 
 9l 
 
 38 
 
 38| 
 
 13-230 
 
 I3 f 
 13? 
 
 11-854 
 
 III 
 
 10-709 
 
 9-745 
 
 91 
 
 3-H 
 
 39 
 
 13-265 
 
 11-879 
 
 12 
 
 10-726 
 
 iof 
 
 9-757 
 
 9l 
 
 39 
 
 39* 
 
 13-299 
 
 i3i 
 
 11-902 
 
 12 
 
 10742 
 
 ,0| 
 
 iof 
 
 9-768 
 
 9f 
 
 39l 
 
 40 
 
 13-332 
 
 '3* 
 
 11-925 
 
 12 
 
 iQ-757 
 
 9-779 
 
 9! 
 
 4o 
 
230 DETERMINING AMORTIZATION OF LEASES, ETC. 
 
 TABLE FOR DETERMINING THE AMORTIZATION OF LEASES, &c. 
 
 Continued. 
 
 Years. 
 
 Years Pur. 
 
 Years Pur. 
 
 Years 
 
 Pur. 
 
 Years 
 
 Pur. 
 
 Years. 
 
 3 per Cent. 
 
 4 per Cent. 
 
 5per C 
 
 ent. 
 
 6 per C 
 
 ent. 
 
 4<4 
 
 23-265 
 
 23i 
 
 19-894 
 
 20 
 
 17-228 
 
 I7i 
 
 I5-093 
 
 15 
 
 40^ 
 
 41 
 
 23-412 
 
 232 
 
 19-993 
 
 20 
 
 17-294 
 
 ttI 
 J /4 
 
 I5-I38 
 
 i5f 
 
 41 
 
 44 
 
 23-558 
 
 232 
 
 20*090 
 
 20 
 
 17-360 
 
 x /4 
 
 I5-I82 
 
 i5l 
 
 44 
 
 42 
 
 2370I 
 
 23I 
 
 20-186 
 
 20^ 
 
 2o| 
 
 I7-423 
 
 14 
 
 I5-225 
 
 15! 
 
 42 
 
 44 
 
 23*843 
 
 m 
 
 20*279 
 
 I7-485 
 
 14 
 
 I5-266 
 
 15I 
 
 44 
 
 43 
 
 23-982 
 
 24 
 
 20-371 
 
 20-L 
 
 I7-546 
 
 14 
 
 15-306 
 
 isi 
 
 43 
 
 43s 
 
 24-119 
 
 24 
 
 20-461 
 
 20i 
 
 17-605 
 
 T-l 
 
 1 / 2 
 
 I5-345 
 
 «s| 
 
 43i 
 
 44 
 
 24-254 
 
 24T 
 
 20-549 
 
 20i 
 
 17-663 
 
 i7| 
 
 I5-383 
 
 14 
 
 44 
 
 44a 
 
 24-387 
 
 24* 
 
 20-635 
 
 20f 
 
 17-719 
 
 I7f 
 
 15-420 
 
 14 
 
 44l 
 
 45 
 
 24-519 
 
 242 
 
 20-720 
 
 20| 
 
 I7-774 
 
 T-3 
 
 I5-456 
 
 14 
 
 45 
 
 45i 
 
 24-648 
 
 24I 
 
 20-803 
 
 20| 
 
 17-828 
 
 17^- 
 
 I5-49I 
 
 14 
 
 452 
 
 46 
 
 24-775 
 
 24f 
 
 20-885 
 
 21 
 
 17-880 
 
 18 
 
 I5-524 
 
 14 
 
 46 
 
 46J 
 
 24-901 
 
 25 
 
 20-965 
 
 21 
 
 I7-93I 
 
 18 
 
 15-557 
 
 14 
 
 46| 
 
 47 
 
 25-025 
 
 25 
 
 21-043 
 
 21 
 
 17-981 
 
 18 
 
 I5-589 
 
 14 
 
 47 
 
 44 
 
 25-I47 
 
 25i 
 
 2I-I20 
 
 21 
 
 18-030 
 
 18 
 
 I5-620 
 
 14 
 
 44 
 
 48 
 
 25-267 
 
 25i 
 
 2IT95 
 
 2li 
 
 18-077 
 
 18 
 
 I5-650 
 
 i5| 
 
 48 
 
 4«| 
 
 25-385 
 
 25i 
 
 2I-269 
 
 2l| 
 
 I8-I2 3 
 
 18 
 
 15-679 
 
 15* 
 
 48$ 
 
 49 
 
 25-502 
 
 25* 
 
 2P34I 
 
 24 
 
 18-169 
 
 'S 
 
 I5-708 
 
 15} 
 
 49 
 
 44 
 
 25-617 
 
 25* 
 
 21-413 
 
 24 
 
 18-213 
 
 «fi 
 
 I5-735 
 
 I5f 
 
 492 
 
 50 
 
 25-730 
 
 25I 
 
 21-482 
 
 24 
 
 18-256 
 
 *H 
 
 15-762 
 
 1 51 
 
 50 
 
 51 
 
 25'95I 
 
 26 
 
 2I-6r7 
 
 2li 
 
 i8*339 
 
 181 
 
 15-813 
 
 151 
 
 51 
 
 52 
 
 26-166 
 
 2b\ 
 
 21-748 
 
 2I| 
 
 18-418 
 
 18} 
 
 I 5 -86l 
 
 ISI 
 
 52 
 
 53 
 
 26'375 
 
 26$ 
 
 21-873 
 
 2I| 
 
 18-493 
 
 l8 i 
 
 I5-907 
 
 16 
 
 53 
 
 54 
 
 26-578 
 
 26^ 
 
 21-993 
 
 22 
 
 18-565 
 
 l«| 
 
 I5-950 
 
 16 
 
 54 
 
 55 
 
 26-774 
 
 26f 
 
 22-109 
 
 22 
 
 18-633 
 
 I«| 
 
 I5'99I 
 
 16 
 
 55 
 
 56 
 
 26-965 
 
 27 
 
 22-220 
 
 22\ 
 
 18-699 
 
 l8 f 
 i8| 
 
 16-029 
 
 16 
 
 56 
 
 57 
 
 27-151 
 
 27? 
 
 22-327 
 
 22± 
 
 18-761 
 
 16-065 
 
 16 
 
 57 
 
 58 
 
 27-33I 
 
 27? 
 
 22-430 
 
 22^ 
 
 18-820 
 
 i8| 
 
 16*099 
 
 16 
 
 58 
 
 59 
 
 27-506 
 
 27i 
 
 22-528 
 
 24 
 
 18-876 
 
 l 9 
 
 I6T3I 
 
 16I 
 
 59 
 
 60 
 
 27-676 
 
 27! 
 
 22-623 
 
 2Z\ 
 
 18-929 
 
 19 
 
 16-161 
 
 16} 
 
 60 
 
 65 
 
 28-453 
 
 28} 
 
 23-047 
 
 23 
 
 19-161 
 
 I9J 
 
 16-289 
 
 16J 
 
 65 
 
 70 
 
 29-123 
 
 29 
 
 23-395 
 
 23^ 
 
 19-343 
 
 I9| 
 
 16*385 
 
 i6| 
 
 7o 
 
 75 
 
 29-702 
 
 29? 
 
 23-680 
 
 23f 
 
 19-485 
 
 I9i 
 
 16-456 
 
 16I 
 
 75 
 
 80 
 
 30-201 
 
 303- 
 
 23-9I5 
 
 24 
 
 19-596 
 
 19* 
 
 16-509 
 
 w 
 
 80 
 
 85 
 
 30-631 
 
 Z°l 
 
 24*I09 
 
 24 
 
 19-684 
 
 I9f 
 
 16-549 
 
 16} 
 
 85 
 
 90 
 
 31-002 
 
 3i 
 
 24-267 
 
 24? 
 
 19-752 
 
 i9f 
 
 16-579 
 
 16I 
 
 90 
 
 95 
 
 3 I *3 2 3 
 
 3I f 
 
 24-398 
 
 24i 
 
 19-806 
 
 19} 
 
 16-601 
 
 16J 
 
 95 
 
 100 
 
 31*599 
 
 34 
 
 24-505 
 
 24? 
 
 19-848 
 
 I9f 
 
 i6-bi8 
 
 i6| 
 
 roo 
 
 Perp. 
 
 33-333 
 
 33? 
 
 25-00O 
 
 25 
 
 20-000 
 
 20 
 
 16-667 
 
 i6| 
 
 Perp. 
 
DETERMINING AMORTIZATION OF LEASES, ETC. 23 1 
 
 TABLE FOR DETERMINING THE AMORTIZATION OF LEASES, &c. 
 
 Continued. 
 
 Years. 
 
 Years Pur. 
 
 Years Pur. 
 
 Years Pur. 
 
 Years Pur. 
 
 Years. 
 
 7 per Cent. 
 
 8 per Cent. 
 
 9 per Cent. 
 
 10 per Cent. 
 
 40j 
 
 I3-363 
 
 I3 t 
 
 11-946 
 
 12 
 
 I0-772 
 
 10* 
 
 9-789 
 
 9f 
 
 4o£ 
 
 41 
 
 I3-394 
 
 I3l 
 
 11-967 
 
 12 
 
 IC787 
 
 lol 
 
 9-799 
 
 4 1 
 
 4'i 
 
 I3-424 
 
 I3J 
 
 IP987 
 
 12 
 
 I0-800 
 
 10* 
 
 9-808 
 
 9 f 
 
 9 f 
 9f 
 
 4*1 
 
 42 
 
 I3H52 
 
 134 
 
 I2-007 
 
 12 
 
 IO-813 
 
 10* 
 
 9-817 
 
 42 
 
 44 
 
 I3-480 
 
 131 
 
 12-025 
 
 12 
 
 10*826 
 
 IOf 
 
 9-826 
 
 4*1 
 
 43 
 
 I3'507 
 
 I3J 
 
 12-043 
 
 12 
 
 10-838 
 
 10* 
 
 9-834 
 
 9* 
 
 43 
 
 43i 
 
 13-533 
 
 13} 
 
 12-060 
 
 12 
 
 IO 849 
 
 10* 
 
 9-842 
 
 9 t 
 9 f 
 
 9 ! 
 
 9f 
 
 43l 
 
 44 
 
 13-558 
 
 13} 
 
 12-077 
 
 12 
 
 10-861 
 
 10! 
 
 9-849 
 
 44 
 
 44s 
 
 I3-582 
 
 13* 
 
 12-093 
 
 12 
 
 10-871 
 
 I0| 
 
 9-8 5 6 
 
 44? 
 
 45 
 
 13-606 
 
 I3i 
 
 12-108 
 
 12 
 
 10-881 
 
 11 
 
 9-863 
 
 45 
 
 45? 
 
 13-628 
 
 I3l 
 
 12-123 
 
 12 
 
 10-891 
 
 
 9-869 
 
 9! 
 
 45| 
 
 46 
 
 I3-650 
 
 I3f 
 
 12-137 
 
 12* 
 
 10-900 
 
 
 9-875 
 
 10 
 
 46 
 
 46| 
 
 13-671 
 
 ^i 
 
 12-151 
 
 12^ 
 
 10-909 
 
 
 9-881 
 
 10 
 
 46^ 
 
 47 
 
 13-692 
 
 I3| 
 
 12-164 
 
 12* 
 
 10-918 
 
 
 9-887 
 
 10 
 
 47 
 
 47* 
 
 I3-7II 
 
 13I 
 
 12-177 
 
 12! 
 
 10-926 
 
 
 9-892 
 
 10 
 
 47s 
 
 48 
 
 I3'730 
 
 I3f 
 
 12-189 
 
 12^ 
 
 12* 
 
 10-934 
 
 
 9-897 
 
 10 
 
 48 
 
 4«i 
 
 I3-749 
 
 I3| 
 
 12-201 
 
 10-941 
 
 
 9-902 
 
 10 
 
 48| 
 
 49 
 
 13-767 
 
 I3 f 
 I3| 
 
 12-212 
 
 "I 
 
 10-948 
 
 
 9-906 
 
 10 
 
 49 
 
 49? 
 
 I3-784 
 
 12-223 
 
 I2f 
 
 10-955 
 
 
 9-911 
 
 10 
 
 49? 
 
 50 
 
 I3-80I 
 
 i3f 
 
 12-233 
 
 12} 
 
 10-962 
 
 
 9-9I5 
 
 10 
 
 50 
 
 5i 
 
 13-832 
 
 i3l 
 
 12-253 
 
 12* 
 
 1^4 
 
 10-974 
 
 
 9-921 
 
 10 
 
 5i 
 
 5 2 
 
 13-862 
 
 I3f 
 
 I2-272 
 
 12^ 
 12* 
 
 10-985 
 
 
 9-930 
 
 10 
 
 52 
 
 53 
 
 I3-890 
 
 H 
 
 12-288 
 
 10-996 
 
 
 9-936 
 
 10 
 
 53 
 
 54 
 
 13-916 
 
 14 
 
 12-304 
 
 1^4 
 
 11-005 
 
 
 9-942 
 
 10 
 
 54 
 
 55 
 
 13-940 
 
 14 
 
 12-319 
 
 12^ 
 
 11-014 
 
 
 9*947 
 
 10 
 
 55 
 
 56 
 
 I3-963 
 
 «4 
 
 12-332 
 
 Mi 
 
 11-022 
 
 
 9*952 
 
 10 
 
 56 
 
 57 
 
 13-984 
 
 14 
 
 12-344 
 
 1^4 
 
 IPO29 
 
 
 9'956 
 
 10 
 
 57 
 
 58 
 
 I4-003 
 
 14 
 
 12-356 
 
 IPO36 
 
 
 9-960 
 
 10 
 
 58 
 
 59 
 
 I4-022 
 
 14 
 
 12-367 
 
 I2| 
 
 II-042 
 
 
 9-964 
 
 10 
 
 59 
 
 60 
 
 I4-039 
 
 14 
 
 12-377 
 
 «* 
 
 11-048 
 
 
 9-967 
 
 10 
 
 60 
 
 65 
 
 I4'IIO 
 
 14 
 
 12-416 
 
 "* 
 
 r 1-070 
 
 
 9-980 
 
 10 
 
 65 
 
 70 
 
 14-160 
 
 I4i 
 
 12-443 
 
 2l 
 
 12^ 
 
 11-084 
 
 
 9-987 
 
 10 
 
 70 
 
 75 
 
 14-196 
 
 14} 
 
 12-461 
 
 11-094 
 
 
 9-992 
 
 10 
 
 75 
 
 80 
 
 14-222 
 
 14} 
 
 14? 
 
 12-474 
 
 "1 
 
 ii-ioo 
 
 
 9'995 
 
 10 
 
 80 
 
 85 
 
 14-240 
 
 12-482 
 
 14 
 
 11-104 
 
 
 9*997 
 
 10 
 
 85 
 
 90 
 
 I4-253 
 
 141 
 
 I4f 
 »4| 
 
 12-488 
 
 «} 
 
 1 1- 106 
 
 
 9-998 
 
 10 
 
 90 
 
 95 
 
 H-263 
 
 12-492 
 
 "J 
 
 ii-io8 
 
 
 9-999 
 
 10 
 
 95 
 
 100 
 
 14-269 
 
 12-494 
 
 "1 
 
 11-109 
 
 
 9'999 
 
 10 
 
 IOO 
 
 Perp. 
 
 14-286 
 
 I4J 
 
 12-500 
 
 12} 
 
 irui 
 
 
 1 io-ooo 
 
 10 
 
 Perp. 
 
232 DETERMINING AMORTIZATION OF LEASES, ETC. 
 
 Examples. 
 
 The foregoing table is reproduced from the twenty-second 
 edition of Inwood's "Tables for the Purchasing of Estates, &c," 
 by kind permission of the publishers, Messrs. Crosby Lockwood 
 and Son, and shows the annual amounts to be debited to Profit 
 and Loss Account, and credited to account of Lease or other 
 object to be amortized in a given number of years with interest at 
 3, 4, 5, 6, 7, 8, 9, and io per cent, per annum. The table is 
 also serviceable for ascertaining the value of a Lease at the several 
 rates of interest. 
 
 Example : — A Lease or Annuity for 14 years, to make 3 per 
 cent, and to get back the principal, is worth 11*296 or n£ years' 
 purchase of the clear annual rent; at 4 per cent., 10*563, or 10^ 
 years' purchase; at 5 per cent., 9*899, or 10 years' purchase; at 
 6 per cent., 9*295, or 9^ years' purchase. In calculating the 
 value of Annuities, Leases, &c, Compoutid Interest is always 
 reckoned and allowed. 
 
 A hypothetical Ledger Account, showing the amortization of a 
 Lease at 5 per cent, per annum, will, with a description, be found 
 in Chapter VI., p. 108. 
 
GLOSSARY OF SOME OF THE TERMS 
 
 USED. 
 
 The definitions do not exte?id to terms used in quotations or in 
 
 the Appendices. 
 
 Amortization. — The process by which provision is made for the 
 expiration of value in an asset. 
 
 Appreciation. — The increase in value of assets either through 
 special or general causes. (Opposed to Depreciation, q. v.) 
 
 Assets. — Property of all kinds, possessed or in reversion. (Op- 
 posed to Liabilities, q. v.) 
 
 Balance Sheet. — A complete summary of debit and credit 
 balances as they appear in the accounts of the Ledger at a 
 given date. 
 
 Book Value. — The monetary value of any asset according to the 
 books of account. (Distinguished from Market Value, q. v.) 
 
 Capital. — The money or properties invested in the business. 
 Assets applied to production of further wealth, or assets used 
 as a source of income. 
 
 Cash Book. — A commercial book recording the cash transac- 
 tions. 
 
 Commercial Books. — The books pertaining to the counting- 
 house, such as the Ledger, Journal, Cash Book, recording 
 mercantile transactions, as distinguished from Factory Books 
 treating of merchandise. 
 
 Commercial Ledger. — The Mercantile Ledger (as distinguished 
 from the Stores, Stock, and Plant Ledgers). 
 
 Cost of Production. — The total expenditure incurred in the 
 production of a commodity. (Distinguished from Prime 
 Cost, q. v.) 
 
 Coun ting-House. — The place in which the mercantile book- 
 keeping is conducted. 
 
 Craft Register. — The book recording the work done by, and 
 the earnings of, each of the Craft. 
 
 Credit Note. — If received, an advice of indebtedness to the 
 firm. If issued, an advice of indebtedness by the firm. 
 
 Credit Note Register. — A commercial book in which the 
 credit notes received are registered. 
 
234 GLOSSARY OF TERMS. 
 
 Day Book. — A commercial book in which the sales of stock are 
 recorded. 
 
 Delivery Note. — A request to receive, and a description of, 
 material tendered. 
 
 Depreciation. — The falling off in the value of buildings, ma- 
 chinery, plant, and other assets. (Distinguished from Appre- 
 ciation, q. v.) 
 
 Dilapidations. — Those defects in a tenement which have arisen 
 from neglect or misuse ; and of use or age, if the efficiency 
 of the structure is destroyed. 
 
 Establishment Expenses — General Charges. — The general 
 expenses which cannot be directly charged to any par- 
 ticular process or branch of a business. 
 
 Estimate of Cost. — A calculation of the probable cost of a 
 commodity. 
 
 Factory. — The place in which manufacturing operations are 
 carried on. 
 
 Factory Acconnts. — The systematic registration for purposes 
 of account of transactions appertaining to manufacture. 
 
 Factory General Charges. — The general expenses incurred 
 in the factory which cannot be directly charged to any 
 particular Order No. 
 
 Factory General Charges Book. — The book in which the 
 Factory General Charges are collected. 
 
 Fixed Capital. — That part of the capital of a firm which con- 
 sists of the instruments of production of a more or less 
 permanent character. 
 
 Fixed Plant. — The machinery and appurtenances required for 
 the purpose of manufacture, and permanently located in one 
 position in a factory. (Distinguished from Loose Plant and 
 Tools, q. v.) 
 
 Foreman. — A superintendent of a floor, wing, or shop in a 
 factory, or of a set of men. 
 
 Fnel Summary Form. — A form summarising the various items 
 of cost in the delivered price of fuel. 
 
 General Charges. — (See Establishment Expenses) 
 
 General Stores Account. — The account in the Commercial 
 Ledger in which the receipts and issues of stores, as recorded 
 in the Commercial Books, are collected. 
 
 Going Concern. — A business the efficiency of which, for the 
 purpose of profit, is maintained- 
 
 Goodwill. — The value pertaining to the clientele, or interest in 
 the business. 
 
GLOSSARY OF TERMS. 235 
 
 Indirect Expenses. — Outlays not directly remunerative. (Dis- 
 tinguished from General Charges and Establishment Ex- 
 penses, q. v.) 
 
 Indirect Factory Expenses. — Outlays made in the factory 
 which are not directly remunerative. (Distinguished from 
 Factory General Charges.) 
 
 Inventory. — A detailed and descriptive catalogue of properties. 
 
 Invoice. — If received, an advice of indebtedness by the firm. 
 If issued, an advice of indebtedness to the firm. 
 
 Invoice Allocation (or Bought Day) Book. — A commercial 
 book in which invoices for goods purchased are entered and 
 analysed. 
 
 Invoice Register Book. — A commercial book in which the 
 invoices received are registered. 
 
 Joint Stock Company. — An association of individuals who 
 combine by the subscription of capital to carry on a busi- 
 ness. 
 
 Labour. — That factor in the cost of production which in a given 
 trade represents the work of adapting materials. 
 
 Leading Hand. — The senior hand of a floor, wing, or shop in a 
 factory, or of a gang of men. 
 
 Liabilities. — The debts and obligations of a firm. (Opposed 
 to Assets, q. v.) 
 
 Loose Plant and Tools. — The machinery, tools, and appur- 
 tenances required for the purpose of manufacture temporarily 
 located in any position in a factory. (Distinguished from 
 Fixed Plant, q. v.) 
 
 Magazine. — (See Stores.) 
 
 Maintenance. — The preservation of the efficiency of fixed 
 capital. 
 
 Manufactory. — (See Factory.) 
 
 Manufacturing Account. — The Account in the Commercial 
 . Ledger which shows the value of the Stock Orders or goods 
 in course of manufacture., 
 
 Manufacturing Order. — (See Stock Order.) 
 
 Market Price. — The price at or about which all other similar 
 commodities are being sold in the same place. (Distin- 
 guished from Book Value, q. v.) 
 
 Material— Stores. — That factor in the cost of production which, 
 represents the raw material of trade employed in the manu- 
 facture of commodities. 
 
 Obsolescence. — The process by which an article before it is 
 worn out falls either wholly or in part into desuetude in a 
 
236 GLOSSARY OF TERMS. 
 
 certain trade, and as a result is no longer of current applica- 
 tion in that trade. 
 
 Order Form. — An instruction to a vendor to supply material or 
 do work. 
 
 Orders Received Book. — A commercial book recording the 
 orders received 
 
 Outworks Time Record. — A form used by employes engaged 
 outside the factory, showing how their time has been 
 spent. 
 
 Overlooker. — A supervisor of labour. 
 
 Overtime. — Time worked beyond the normal period of employ- 
 ment in the factory. 
 
 Overtime Book. — A factory book in which the timekeeper 
 records the overtime made. 
 
 Overbime Comparison Book. — A book in which comparison 
 is made between the cost of ordinary time and overtime. 
 
 Overtime Return. — A return showing the overtime worked in 
 the factory during a certain period. 
 
 Patents Account. — The account in the commercial books 
 which records the book value of patents. 
 
 Patterns. — The types to and from which articles are made. 
 
 Petty Cash Book. — A commercial book recording small cash 
 transactions. 
 
 Piece Work. — Work paid for by the piece or job. (Distin- 
 guished from work paid by time.) 
 
 Piece Work Analysis Book. — A book in which the piece 
 work returns are analysed and a comparison instituted as to 
 the relative value, as regards the product, of time and piece 
 wages. 
 
 Piece Work Return. — A factory form used by employes en- 
 gaged on piece work. 
 
 Plant. — The machinery and appurtenances required for the 
 purpose of manufacture. ( Vide Fixed Capital, Fixed Plant, 
 Loose Plant.) 
 
 Plant and Buildings Ledger. — A book in which are collected 
 all entries relating to fixed and loose plant and buildings. 
 
 Plant Debit Note. — A factory form used to record the em- 
 ployment of plant. 
 
 Plant Debit Summary. — The form on which Plant Debit 
 Notes are summarised. 
 
 Prime Cost. — The original or direct cost of an article. (Dis- 
 tinguished from Cost of Production, q. v.) 
 
GLOSSARY OF TERMS. 237 
 
 Prime Cost Journal. — The book in which adjusting entries as 
 
 to cost are made. 
 Prime Cost Ledger — Prime Cost Book. — The book in 
 
 which are collected all entries relating to prime cost, or 
 
 contingently to cost of production. 
 Profit and Loss Account. — The statement which shows the 
 
 pecuniary result of the business effected. (Distinguished 
 
 from Revenue, q. v.) 
 Railway Rates Book. — The book in which railway rates are 
 
 recorded under the headings of the various charges making 
 
 up the rate. 
 Rate Book. — (See Wages Rate Book.) 
 Raw Material. — The unadopted materials employed in the 
 
 production of commodities of a particular trade. The 
 
 manufactured articles of one trade may be the raw materials 
 
 of another. 
 Renewal. \ 
 
 Renovation. [ (See Maintenance.) 
 Repairs. ) 
 
 Reserve Fnnd. — A provision for contingencies. 
 Residnal Value. — The ultimate selling value of assets when 
 
 worn out or superseded. 
 Retail Warehouse. — The repository for commodities which 
 
 have been purchased from the makers or other vendors for 
 
 reselling. 
 Revenue. — The gross return from capital employed. (Distin 
 
 guished from Profit and Loss, q. v.) 
 Sales Analysis Book. — A commercial book in which an 
 
 analysis is made of the sale of stock. 
 Sales Cancelled Book. — A commercial book in which the 
 
 credit notes given to customers in respect of stock returned 
 
 are entered. 
 Scrap. — The minimum value of articles, i.e. the price that may 
 
 be depended on for waste material. 
 Shop Returns Book. — A book in which are recorded the 
 
 Stores Debit Notes. 
 Sinking Fund. — A fund invested in order to provide for an 
 
 eventual loss or claim. 
 Stock— Stock-in- Trade. — Those commodities which, having 
 
 been manufactured or purchased, constitute the objects of 
 
 the trade ; manufactured commodities on hand ; contin- 
 gently, articles purchased for retailing. (Distinguished from 
 
 Stores, q. v.) 
 
238 GLOSSARY OF TERMS. 
 
 Stock Account. — The account in the Commercial Ledger in 
 
 which are summarised the monetary transactions relating to 
 
 stock. 
 Stock Books.— Books relating to the receipt and issue of 
 
 stock. 
 Stock Debit Note. — A factory form used to record the com- 
 pletion of articles manufactured for stock, and their transfer 
 
 Irom the factory to the warehouse. 
 Stock Issued Book. — A factory book in which the stock 
 
 requisitions are recorded. 
 Stock Ledger. — The book in which all entries relating to stock 
 
 are collected. (Distinguished from Stores, Plant, and 
 
 Commercial Ledgers.) 
 Stock Order. — The instruction to manufacture commodities for 
 
 stock and to record the expenditure. (Distinguished from 
 
 Working Order, q. v.) 
 Stock Order No. — The number given to a Stock Order. 
 
 (Distinguished from Working Order No., q. v.) 
 
 Stock Received Book. — A factory book recording the receipts 
 
 of stock. 
 Stock Requisition. — A form used to record the withdrawal of 
 
 stock irom the warehouse. 
 Stock Returned by Customers Analysis Book. — A com- 
 mercial book in which the Stock Returned Debit Notes are 
 
 analysed. 
 Stock Returned by Customers Book. — A factory book in 
 
 which the Stock Returned Debit Notes are recorded. 
 Stock Returned Debit Note. — A factory form used to record 
 
 the return of stock to the warehouse by customers. 
 Stock taking. — (See Survey.) 
 Stock Uncompleted. — Articles in course of manufacture for 
 
 stock. 
 Store. — The repository for stores. 
 Stores. — The raw material employed in manufacture or other 
 
 purposes. (Distinguished from Stock, q. v.) 
 
 Stores Account. — (See General Stores Account.) 
 
 Stores Debit Note. — A factory form recording the return to 
 
 store of waste or surplus material. 
 Stores Issued Book. — A factory book in which the Stores 
 
 Warrants are entered. 
 Storekeeper. — The officer in charge of stores. (Distinguished 
 
 from Warehouseman, q. v.) 
 
GLOSSARY OF TERMS. 239 
 
 Stores Ledger. — The book in which all entries relating to 
 
 stores are collected. (Distinguished from Stock, Plant, and 
 
 Commercial Ledgers.) 
 Stores Received Book. — A factory book in which the invoices 
 
 for goods purchased are entered. 
 Stores Rejected Book. — A factory book in which are recorded 
 
 all the credit-notes received from vendors of goods returned. 
 Stores Requisition. — A requisition from the storekeeper for 
 
 the purchase of material. 
 Stores Requisition Book. — The book in which stores requi- 
 sitions are entered. 
 Stores Warrant. — A factory form used for the withdrawal of 
 
 stores. 
 Survey — Stock-taking. — The process of taking an inventory 
 
 and of examining the condition, &c, of properties. (See 
 
 Valuation.) 
 Suspense Account. — An impersonal account in the Com- 
 mercial Ledger to which items in abeyance are charged. 
 Symbolic Nomenclature. — The designation by symbols of 
 
 machines and parts. 
 Time Allocation Book. — The book in which the time records 
 
 are entered, and in which their apportionment to the various 
 
 orders is carried out. 
 Time Book. — A factory book used by the timekeeper to record 
 
 the time made by the employes. 
 Time Clerk. —The clerk who enters the employes' records of 
 
 time, and analyses the same under the various working 
 
 orders. 
 Timekeeper or Gatekeeper. — The employe whose duty it is 
 
 to record the time the other employe's enter and leave the 
 
 factory. 
 Time Record. — A factory form used by the employe's, recording 
 
 how their time has been spent. 
 Time Sheet. — A form used to record the time of lighters, 
 
 barges, or boats on their journeys. 
 Trading Account. — The account in the Commercial Ledger 
 
 which represents the trading transactions. The debit side 
 
 of the account records the cost of stock issued, and the 
 
 credit the proceeds of sales. 
 Transfer Analysis Book. — A commercial book analysing the 
 
 transfer from stores to warehouse, and vice versa. 
 Transfer Book. — A factory book used to record Transfer Notes. 
 
240 GLOSSARY OF TERMS. 
 
 Transfer Note. — A form employed to record transfer of com- 
 modities from store to warehouse, or vice versa. 
 
 Tools. — Instruments or implements of production of a more or 
 less permanent nature. 
 
 Tool Order. — An instruction (subsidiary to a Stock Order) to 
 manufacture tools, and by means of which the cost of those 
 to be used in the manufacture of a commodity is ascer- 
 tained. 
 
 Tool Order No. — The number given to a Tool Order. 
 
 Unclaimed Wages Book. — The book in which are entered the 
 
 names and wages of those employes who are not paid in 
 
 regular course. 
 Valnation. — The process of ascertaining by examination and 
 
 survey the present and prospective value of properties or 
 
 the earning power of any asset. 
 Viewer. — The examiner of manufactured articles or parts. 
 Wages. — Payment for labour. 
 Wages Account. — The account in the Commercial Ledger in 
 
 which are collected all the entries relating to wages. 
 Wages Advice. — The form used to record the engagement, or 
 
 dismissal, or resignation of employes, any alteration in their 
 
 rates, fines levied, or premiums allowed. 
 Wages Book. — The book which records the amounts payable 
 
 to each employe. 
 Wages Rate Book. — The book in which the rates of wages 
 
 paid to employes are entered. 
 Wagon and Van Statement Form. — The form on which the 
 
 earnings of tne wagons and vans are shown. 
 Wagon Journey Repairs Book. — The book recording the 
 
 repairs done to wagons whilst on journeys. 
 Warehouse. — The repository for stock. 
 Warehouseman. — The custodian of the stock. (Distinguished 
 
 from Storekeeper.) 
 Wear and Tear. — The gradual and normal deterioration of 
 
 plant and buildings. 
 Working Order. — An instruction to expend labour and material 
 
 in the maintenance, repair, and renewal of plant and build- 
 ings, and to record this expenditure. (Distinguished from 
 
 Stock Order, q. v.) 
 Working Order No. — The number given to a Working Order. 
 Writing Down— Writing-off.— The process by which the book 
 
 value of an article is reduced. 
 
INDEX. 
 
 -♦♦- 
 
 ABSENTEE BOOK, 18 
 •*-*■ Accidents, and Factory Acts, 
 
 1 86, 192 
 Accidents, records of, 138, 140 
 — as to Scotland, 191 
 Accountancy, simple form of, I 
 " Accountant, The," on sphere and 
 
 duties of accountants, 3 
 Accountants, and commercial ledger, 7 
 
 — accuracy in accounts, 6 
 
 — as sworn investigators, 148 
 
 — concentration of transfer 
 
 books, 80 
 
 — demonstration of econo- 
 
 mic results, 149 
 
 — tendency of factory system, 
 
 144 
 
 — views of duties of, 3, 149 
 Accounts, accuracy in preparation of, 
 
 144 
 
 — accurate adjustment of, 4 
 
 — and insurance, 103, 104, 185 
 
 — applicable to factories, 3 
 
 — assimilation of, 7, 10, 130 
 
 — commercial, 9 
 
 — concentration of, 7, 10, 130 
 
 — converging of, 10 
 
 — cost of manufacture, 9 
 
 — depreciation sometimes 
 
 ignored in, 95 
 
 — elementary knowledge of, 9 
 
 Accounts, fear of extra trouble in, 149 
 
 — fundamental principles of, 3 
 
 — in Government factories, 126, 
 
 130 
 
 — in municipal workshops, 126, 
 
 130 
 
 — investigation of, 148 
 
 — purchase-hire system, 127 
 
 — statements of, 46 
 
 — subdivision and localisation 
 
 of, 9, 10 
 
 — surveys, 115 
 
 — utility of system of, "]., 8, 9 
 Address Book, 4 1 
 
 Adjustment of loss under insurance, 181 
 Administration, extension and economy 
 
 of, 2 
 Advertising, and income tax, 161, 162 
 Advice Note, 46 
 Advice to Warehouseman, 82 
 Agent, insurance, 176 
 Alteration in fire risk, 1 79 
 Amortization, definition, 233 
 
 — of leases, 106 — 108 
 
 — table for, 226 — 232 
 Appendices, 13, 150, 241 
 Appreciation, definition, 233 
 
 — direct mode of determin- 
 
 ing, 98 
 
 — practical view of, 102 
 
 — reserve fund, 103 
 
 R 
 
242 
 
 INDEX. 
 
 Arbitration, boards of, 148, 218 
 
 — Factory Acts, 218—220, 
 
 224 
 Arsenals, expenditure in, 131 
 Articles (see Commodities) 
 Art of book-keeping, 8 
 Assessments for income tax, 158 — 164 
 
 — for rating, 165—173 
 
 Assets, appreciation of, 98 
 
 — available, 124 
 
 — capital account, 102 
 
 — Companies' Act of 1877, 124 
 
 — copyright designs as, 114 
 
 — definition, 233 
 
 — depreciation of, 98 
 
 — determination of life of, 105 
 
 — goodwill and patents as, 114 
 
 — Income Tax Acts, 104, 105, 108 
 
 — opportunities for writing down, 
 
 123, 124 
 
 — periodical valuation of, 98 
 
 — profit and loss account, 102, 103 
 
 — reserve funds, 103 
 
 — sinking funds, 102 
 
 — stock as, 124 
 
 — stores as, 124 
 
 — trade marks as, 114 
 
 — valuation of, in going concern, 99 
 Auctions, and insurance, 183, 184 
 Audit, and surveys, 1 1 7 
 "Auditors, their Duties and Respon- 
 sibilities," 106 
 
 BABBAGE, Charles, 62 
 Bad debts, and industrial part- 
 nerships, 146 
 — income tax, 160 
 
 Bakehouses and Factory Acts, 188, 
 
 216, 222 
 Balance sheets, advantages of frequent, 
 116 
 
 — definition, 233 
 
 — element of uncertainty 
 
 in, removed, 51 
 
 Balance sheets, special assets, 114 
 
 — without survey, 115 
 Barge Register, 135, 136 
 
 Basis of insurance, 174 
 
 Blue Book on Co-operation in Foreign 
 
 Countries, 149 
 Boards of arbitration, 148 
 — conciliation, 157 
 Boiler insurance, 184 
 Book gains, and writing down, 124 
 Book-keepers, 8 
 
 Book-keeping, bases as regards stores 
 and stock, 12 
 
 — cash, 5 
 
 — double entry, 9 
 
 — economy and efficiency, 
 
 8-9 
 fixed capital, 93 — 114, 
 129 
 
 — fundamental principles^ 
 
 — labour, 14, 42 
 
 — localisation in, 9 
 
 — ordinary commercial, 3, 
 
 42 
 
 — prime cost, II, 59, 68 
 
 — purchase - hire system, 
 
 126, 127 
 
 — recording production and 
 
 distribution, 75 
 
 — science and art of, 8 
 
 — special methods, 4 
 
 — stock, 75 — 92 
 
 — stores, 43 — 58 
 
 — surveys, 116 
 
 — treatises on general, 9 
 B oks, concentration, 87 
 
 — exteriors, 10, 77 
 
 — merging in commercial ledgers, 
 
 12 
 Book value, definition, 233 
 Brassey, Lord, 144 
 Brewers' accounts, 10 
 Brigade (Fire) books, T38 
 Broker, insurance, 176 
 
INDEX. 
 
 243 
 
 Buildings, depreciation, 13, 105 
 
 — evidence of deterioration, 6, 
 
 93 
 
 — insurance of, 103 
 
 — interest on capital, 42 
 
 — leases of, 105 
 
 — Ledgers, 64, 106, 107 
 
 — life of, 105 
 
 — maintenance, II, 63, 64, 
 
 93,94 
 
 — repairs and renewals, 1 1, 63, 
 
 64.93 
 
 — surveys and valuation of, 98, 
 
 99 
 Buckley, Mr. H. Burton, Q.C., 100 — 102 
 
 Bunyon, Mr. C. J., and Insurance, 174, 
 
 177, 179, 180, 183 
 
 Business, appealing profitable, 123 
 
 — conversion of, 6 
 
 — disposal of, 6 
 
 — profit or loss on branches, 5 
 
 — volume of, 128 
 
 /^APITAL, buildings, and machi- 
 
 ^ 
 
 nery, 93 
 conflict with labour, 144 
 
 — 145 
 co - operative industry, 
 
 M5 
 definition, 233 
 
 fixed (see Fixed Capital) 
 
 income tax, 161 
 
 industrial partnerships, 
 146 
 
 interdependence with re- 
 venue account,99 — 102 
 
 loss of, 100 — 103 
 
 maintenance and depre- 
 ciation, 99 
 
 profit-sharing, 142 
 
 purchase -hiie system, 
 127, 128 
 
 rating, 170, 171 
 
 reduction of, 124 
 
 Capital, repairs charged to, 95 
 
 — water companies, 96 
 
 — vehicles and horses, 131 
 Capitalists, 143, 148 
 
 Cards as records of expenditure, 130 
 Carriage of goods, 46, 131 — 136 
 Carriers' receipts, 138 
 Cartage, 127, 131 
 
 — Advice, 132 
 
 — Book, 132, 133 
 
 — contractor for, 13 1 
 
 — cost of, 131 
 
 — gatekeepers' check on, 131 
 
 — goods bought, 45 
 
 — goods sold, 131 
 
 — incidence of cost, 131 
 Carters, wages of, 132 
 
 — Weekly Returns, 132 
 Cash, balance of, 5 
 
 — purchase-hire system, 129 
 
 — Sheet, n, 38 
 
 — wages, 38 
 
 Ca>h book, definition, 233 
 Cashier, comparison with storekeeper, 
 121 
 
 — wages, 15, 36,39 
 
 Castle, Mr. E. J, on rating, 166, 167, 
 
 171 
 Casualty Book, 138 
 
 Chambers of Commerce and rating, 168 
 Character Book, 41 
 
 — Form, 41 
 
 Chard Assessment Committee, 170 
 
 Chattels, non-rating of, 166 
 
 Checks, time, 16 
 
 Chemists, manufacturing, accounts of, 
 
 10 
 Children, employment of, 2, 139 
 
 — Factory Acts, 186 — 192, 205, 
 
 206, 210 
 
 — registers of, 41 
 Classification of fire risks, 175 
 Cleaning factory, 71, 186, 187 
 Clerks, 9, 10, 46 
 
244 
 
 INDEX. 
 
 Clerks, invoicing, 85 
 
 — prime cost ledger, 61, 65 — 67, 70 
 
 — salaries and prime cost, 7 1 
 Coal, consumption of, 137 
 
 — Book, 137 
 
 — Contract Book, 137 
 
 — factors' accounts, 137 
 Co-insurers, 182 
 
 Commercial books, definition, 233 
 
 — — factory books, 7, 8 
 
 — — inadequacy of, 6 
 
 — — manufacture and 
 
 sales, 76 
 
 — — petty-cash and 
 
 prime cost, 67 
 
 — — stores ledgers, 50 
 
 — — stores warrants, and 
 
 prime cost, 54 
 
 — — substantiation of, 7 
 
 — — surveys, 116 
 
 — Ledger, cash, 6 
 
 — — converging of ac- 
 
 counts, 10 
 
 — — definition, 233 
 
 — — depreciation of 
 
 stock, 125 
 
 — — depreciation of 
 
 stores, 125 
 
 — — leases, 106 
 
 — — merging of depart. 
 
 mental books, 8, 
 12 
 
 — — retail transactions, 
 
 90 
 
 — — sale of stock, 76, 78 
 
 — — securities, 5 
 
 — — stock account, 77 
 
 — — stock debit notes, 7 8 
 
 — — stores, 11 
 
 — — stores account, 67 
 
 — — sundry disburse- 
 
 ments, 66, 67 
 
 — — surveys, 88, 116, 
 
 118 
 
 Commercial Ledger, wages account, 67 
 Commodities, classes of expenditure, 1 1 
 
 — cost of manufacture, 4, 70 
 
 — production of, 10, 59— 
 
 74 
 
 — sale of, 10, 12, 59, 75, 
 
 82—92 
 
 — wages and material, 4 
 Companies' Acts, 124 
 Conciliation, Boards of, 148 
 Conditions of average, 178 
 Consequential losses, 182 
 Contract insurance, 176 
 Co-operative production, 127 
 
 — blue-book on, 149 
 
 — Lord Brassey on, 144 
 
 — returns of societies, 146 
 
 — (see also Industrial Part- 
 
 nerships) 
 
 — trials of systems, 146 
 Copyright designs, 114 
 
 Cost-book and symbolic nomenclature, 
 
 150 
 
 Cost of production, aggregated and re- 
 corded, 65 
 
 — — ascertainable, 5 
 
 — — definition, 233 
 
 — — depreciation, 140 
 
 — — employes' rent, 42 
 
 — — establishment 
 
 charges, 71, 122 
 
 — — estimate of expen- 
 
 diture, 51 
 
 — — fixed capital, 140 
 
 — — material, 57 
 
 — — parts, 60, 61, 91 
 
 — — pressure to mini- 
 
 mise, 61 
 
 — — prime, 59—69 
 
 — — skill of labour, 147 
 
 — — standingcharges,6, 
 
 65, 122 
 
 — — when not for profit, 
 
 127, 129— 131 
 
INDEX. 
 
 245 
 
 Cost of production, valuations, 122 — 
 
 125 
 Cotsworth, Mr. M. B., 133 
 
 Cotton cloth factories, 223 
 Counting-house, check on excess sup- 
 plies, 122 
 
 — credit notes from ven- 
 
 dors, 55 
 
 — definition, 233 
 
 — factory, 9 
 
 — forwarding of goods, 
 
 85 
 
 — invoices, 47 
 
 — invoice allocation 
 
 book, 50 
 
 — invoicing of goods, 87 
 
 — records of deprecia- 
 
 tion, 112 
 
 — requisition book, 44 
 
 — retail trading, 89, 90 
 
 — sales, 77, 88 
 
 — stock, 85 
 
 — stock returned debit 
 
 notes, 85 
 
 — stores debit note, 56 
 Craft Register, 135, 136 
 
 Credit Notes, definition, 234 
 
 — from vendors, 55 
 
 — references on, 55 
 
 — register, 55 
 
 — — definition, 234 
 
 — their registration, 55 
 
 — to customer, 77, 87 
 Customers, cartage of goods to, 131 
 
 — delivery of goods to, 133 
 
 DAY-BOOK, analysis of sales, 87 
 — definition, 234 
 
 — invoices rendered, 77 
 
 — trading account, 89 
 Deductions for income tax, 160 
 Delivery Books, 138 
 
 Delivery of goods from vendors, 47 
 
 — to customers, 134 
 
 Delivery Note, 47, 234 
 
 Demurrage, 135 
 
 Departments, accounts for, 8, 10 
 
 — depreciation in, 98, 107 
 
 — localisation of cost in, 8 
 
 — subdivision of, 7 
 Depreciation, actual, rarely charged, 98 
 
 — buildings, 6, 13, 94 
 
 — classification of objects, 109 
 
 — charge per journey on 
 
 tramway, 106 
 
 — cost, 6, 12, 72 
 
 — definition, 234 
 
 — direct way of determining, 
 
 98 
 
 — engines and boilers, 113 
 
 — factors in determination of, 
 
 94 
 
 — fixed capital, 93 — 114, 140 
 
 — horse account, 132 
 
 — ideal way, 105, 106 
 
 — Income Tax Acts, 104, 161 
 
 — industrial partnerships, 146 
 
 — life of object, 96, 97 
 
 — loose plant and tools, 109 
 
 — methods in vogue of charg- 
 
 ing, 97, 98 
 
 — of factories, 94 
 
 — patterns, 109, no 
 
 — periodical valuation, 99 
 
 — plant, 6, 12, 93 — 114 
 
 — purchase-hire system, 127 
 
 — railway companies' ac- 
 
 counts, 95 
 
 — rate of, 12, 95 
 
 — rate of, for leases, 106 
 
 — ratio between, and expen- 
 
 diture, 96 
 
 — stock, 13, 124, 125 
 
 — stores, 13, 124, 125 
 
 — tools, 6, 13, 109 
 
 — trucks accounts, 133 
 
 — van accounts, 132 
 
 — volume of trade, 98 
 
246 
 
 INDEX. 
 
 Depreciation, water companies' ac- 
 counts, 96 
 
 Details (machine), nomenclature for, 
 1507-157 
 
 Deterioration (see Depreciation) 
 
 Diagrams, 10 
 
 Dilapidations, 107, 234 
 
 Distillers, accounts of, 10 
 
 Dividends, capital and revenue ac- 
 counts, 99 — 103 
 
 — depreciation, 95 
 Dockyards, accounts in, 130 
 Double shifts, economics of, 140 
 Drawings and symbolic nomenclature, 
 
 151 
 "Dummy men," 15 
 
 " T7 CONOMICS of Industry," 29, 
 H 63 
 
 Economics, double shifts, 140 
 
 — overtime, 140 
 
 — piece-work, 140 — 143 
 Economists, division and specialization 
 
 of labour, 62 
 
 — the labour question, 143 — 
 
 148 
 
 — unproductive workers, 9 
 Economy, in division of labour, 62 
 
 — "of Machinery and Manu- 
 
 factures," 62 
 
 — specialization of labour, 9 
 Education and Factory Acts, 186, 
 
 206 — 209 
 Electricity and fire risks, 181 
 Employes absenting themselves, 18 
 
 — address book, 41 
 
 — addresses of, 16 
 
 — allowances to, 30 
 
 — capitalists, 143 
 
 — change of address, 41 
 
 — character book, 41 
 
 — characters of, 16 
 
 — confidence in accounts, 6, 14, 
 
 149 
 
 Employes, co-operators, 144 — 149 
 
 — deductions for rent, 15, 16, 42 
 
 — deductions under Factory 
 
 Acts, 207, 209 
 
 — dismissal of, 30 
 
 — disposal of fines, 139 
 
 — double shifts, 140 
 
 — engaged outside factory, 15, 
 
 22, 23 
 
 — engagement of, 30 
 
 — entry and exit, 16 — 18 
 
 — Factory Acts (see Factory 
 
 Acts) 
 
 — factory rules, 41 
 
 — fines of, 15, 30, 33, 139 
 
 — interest in work, 141 
 
 — interdependence of, 24 
 
 — leaving work at irregular 
 
 times, 18 
 
 — length of service, 32 
 
 — mode of paying wages, 30 — 
 
 42 
 
 — moral effects of accurate 
 
 accounts, 7 
 
 — occupying houses of firm, 16, 
 
 42 
 
 — overtime minimised, 15, 23, 
 
 24 
 
 — overtime of, 20 
 
 — overtime of, outside factory, 
 
 22 
 
 — payment by time, 14 
 
 — payment to deputies, 36 
 
 — piece-work, 26, 28, 142 
 
 — piece-work balances, 15, 16, 
 
 26 
 
 — premiums, 30, 35 
 
 — profit-sharing, 144, 146, 147 
 
 — prohibition of overtime, 140, 
 
 141 
 
 — provision of mess-room for, 
 
 16 
 
 — punctuality of, how secured, 
 
 24 
 
INDEX. 
 
 247 
 
 Employes, rates of pay, 15, 30, 32, 33, 42 
 
 — receipts, 16, 34 
 
 — remittance of wages, 37 
 
 — resignation of, 30 
 
 — savings bank funds, 15, 35, 
 
 42, 139 
 
 — sick funds, 15, 35, 42, 139 
 
 — subsistence money, 145 
 
 — superannuation funds, 15, 35, 
 
 42, 139 
 
 — tendency to demand excess 
 
 time and material, 51 
 
 — time checks, 16 
 
 — time records and boards, 15, 
 
 18,21 
 
 — transference to other depart- 
 
 ments, 29 
 
 — transitory opposition to 
 
 piece-work, 141 
 
 — unclaimed wages, 35 
 
 — un punctuality of, 18, 24 
 
 — wages as subsistence money, 
 
 H5 
 
 — wages of, 16, 42, 140, 145 
 
 — wages receipt forms, $J 
 
 — working ia more than one 
 
 shift, 17 
 
 — working hours of, 140 
 
 — work requires registration, 4 
 Employment under Factory Acts, 186 
 
 192 — 205, 210, 222 
 Empties Book, 137 
 Establishment expenses, definition, 234 
 
 — profit and loss, 73 
 
 — valuations, 122 
 Estimate of cost, 234 
 
 — of expenditure on fixed capi- 
 
 tal, 64 
 
 — should precede manufacture, 
 
 Estimated values in relation to surveys, 
 
 118 
 Evolution of industrial organisations, 
 
 2, 144 
 
 Expenditure, analysis of, required, 4 
 
 — auxiliary operations, 127 
 
 — average, per mile on rail- 
 
 ways, 95 
 
 — labour and material ana- 
 
 lysed, 11 
 
 — maintenance of fixed capi- 
 
 tal, 64 
 
 — making good rejected 
 
 stock, 79 
 
 — not for profit, 129, 130 
 
 — plant and machinery, in 
 
 — recorded on cards, 130 
 
 — repairs and renewals on 
 
 railways, 96 
 
 — vigilance as to, 9 
 Explosives and fire risks, 180 
 
 FACTORIES, cost of gas and 
 water in, 138 
 
 — definition, 234 
 
 — depreciation o r , 94 
 
 — duties of occupiers 
 
 of, 139, 186—225 
 
 — economy of, 126 
 
 — initial step in or- 
 
 ganisation of, 14 
 
 — legislation as to, 2 
 • — municipal, 126 
 
 — national, 126 
 
 — railway, 126 
 
 — ratingof,i3,i65,i73 
 
 — rent of, 70 
 
 — routine in, 126 
 
 — rules of, 41 
 
 — solidarity of labour 
 
 in, 24 
 
 — subsidiary books in, 
 
 126 
 
 — regulation by empi- 
 
 rical methods, 3 
 
 — warehouses and, 78, 
 
 79 
 
248 
 
 INDEX. 
 
 Factories, working for profit, 129 
 Factory accounts (see contents gene- 
 rally) 
 
 — — definition, 3, 234 
 
 — — demonstration of eco- 
 
 nomic results, 149 
 
 — — essential books in 
 
 system, 12 
 
 — — moral effect of proper 
 
 system, 6 
 
 — — need of systematic, 
 
 149 
 
 — — non-competitire con- 
 
 cerns, 130 
 
 — — proper system not 
 
 memoranda, 8, 1 16 
 
 — — scientific basis, 149 
 
 — — subsidiary books, 126 
 Factory Acts, 186 — 225 
 
 — — accidents, 188 — 192 
 
 — — administration, 186 
 
 — — arbitration, 218 — 220,224 
 
 — — bakehouses, 188, 216, 222 
 
 — — children, 205, 192 — 205, 
 
 209, 215, 217 
 
 — — definitions, 186 
 
 — — education, 186, 205, 209 
 
 — — employment, 186, 193, 
 
 196, 210 
 
 — — fines, 186, 210 
 
 — — fire, provision against, 
 
 191 
 
 — — fitness for employment, 
 
 186, 205, 209 
 
 — — holidays, 186, 205 
 
 — — inspection, 186, 187 
 
 — — inspectors, 212, 213 
 
 — — legal proceedings, 186 
 
 — — meal hours, 186, 193 — 195 
 
 — — miscellaneous regulations, 
 
 214 — 217 
 
 — — night-work, 204, 205 
 
 — — notices, 216 
 
 — — out- workers, 217 
 
 Factory Acts, overtime, 201 — 205 
 
 — — parents, 210 
 
 — — penalties, 186, 210 
 
 — — register of children, 215 
 
 — — safety, 186, 188—192 
 
 — — sanitation, 186, 187 
 
 — — surgeon, 186, 191, 209 
 
 — — weights and measures, 216 
 
 — — white lead factories, 220 
 
 — — women, 192 — 205 
 
 — — young persons, 192 — 205 
 
 — and Workshop Acts, 2, 13, 
 
 . 139, 186—225 
 
 — books and registers under, 15, 
 
 41, 139, 206 — 209 
 
 — provisions of, 186 — 225 
 Factory books, advantages, 7 
 
 — — assimilation of, 10 
 
 — — assimilation with com- 
 
 mercial books, 8 
 
 — — exteriors, 10, 77 
 
 — — methods of keeping, 9 
 
 — — misconceptions as to, 3 
 
 — — nature of, 10 
 
 — — need for system, 6 
 
 — — relation of, 10 
 
 — — relation to memoranda 
 
 books, 8, 116 
 
 — — relation to subsidiary 
 
 questions, 126 
 
 — — represent state of affairs, 7 
 
 — — special columns, 7 
 
 — — specimen rulings of, 10, 
 
 n, 18, 19, 20, 22, 23, 
 24, 27, 29, 30, 32, 34, 
 
 36, 37, 38, 39, 40, 45, 
 46, 48, 49, 50, 52, 53, 
 
 55, 56, 57, 66, 67, 68, 
 69, 81, 83, 84, 86, 87, 
 108, no, in, 112, 118, 
 
 I3*> 134, 135, 136, 138 
 
 — — substantiating commer- 
 
 cial books, 7 
 
 — — utility in cases of fire, 7 
 
INDEX. 
 
 249 
 
 Factory Books and Forms : — 
 Absentee Book, 18 
 Address Book, 41 
 Advice Note, 47 
 Advice to Warehouseman, 82 
 Barge Return, 136 
 Brigade (Fire) Books, 139 
 Buildings Ledger, 64 
 Cartage Advice, 132 
 Cartage Book, 131, 132 
 Carters' Weekly Returns, 132 
 Cash Sheet, 38, 39 
 Casualty Book, 139 
 Character Book, 41 
 Character Form, 41 
 Coal Book, 138 
 Coal Contract Book, 138 
 Craft Register, 136 
 Delivery Book, 139 
 Delivery Note, 47, 234 
 Empties Book, 138 
 Estimate of Cost, 51, 64, 234 
 Factory General Charges Book, 65, 
 
 71, 122, 234 
 Fines Book, 35 
 Fire Hose Book, 139 
 - Fuel Summary Form, 138 
 Gas Meter Reading Books, 138 
 Insurance Register, 184 
 Invoice Register, 47, 48 
 Lighter Return, 136 
 Orders Received Book, 82, 85, 236 
 Outworks Time Sheet, 23, 24, 236 
 Overtime Book, 20, 236 
 Overtime Comparison Book, 20,25, 
 
 26, 236 
 Overtime Return, 20, 24, 25, 26, 
 
 236 
 Patterns Book, 138, 236 
 Pay Bills, 36 
 Pay Sheets, 36 
 
 Piece-work Analysis Book, 29, 236 
 Piece-work Log Book, 29 
 Piece-work Register, 29 
 
 Factory Books and Forms : 
 
 Piece-work Return, 26, 27, 29, 236 
 Plant Debit Note, 112, 237 
 Plant Debit Summary, 113, 237 
 Plant Journal, 112 
 Plant Ledgers, 64, 1 10, 1 13, 237 
 Prime Cost Journal, 70, 237 
 Prime Cost Ledger, II, 40, 65, 
 66, 67, 68, 69, 70, 74, 79, no, 
 
 ii3» 237 
 Railway Rate Book, 134 
 Rate Book, 32, 33, 35, 240 
 Registers under Factory Acts, 41, 
 
 42, 215 
 Sanitation, 187 
 Shop Returns Book, 57, 238 
 Stock Debit Note, 67, 69, 78, 92, 
 
 238 
 Stock Issued Book, 78, 84, 85, 90, 
 
 125, 238 
 Stock Ledger, 5—7, 68, 69, 76, 78, 
 
 80, 85, 88, 90, 116, 117, 118, 122 
 Stock Order, 21, 40, 51, 52, 54, 60, 
 
 62, 63, 64, 65, 68, 70, 92, 238 
 Stock Received Book, 68, 78, 90, 
 
 238 
 Stock Requisition Book, 76, 82, 
 
 83, 85, 87, 88, 90, 239 
 Stock Returned by Customers 
 
 Book, 77, 87, 88, 89, 238 
 Stock Returned Debit Note, 77, 
 
 85, 8 7> 88, 238 
 Stock Transfer Book, 81 
 Stores Debit Note, 56, 57, 239 
 Stores Issued Book, 53, 239 
 Stores Ledger, 5, 8, 10, 48, 49, 53, 
 
 57, 58, 80, 115, 116, 117, 118, 
 
 120, 239 
 Stores Received Book, 48, 50, 68, 
 
 239 
 Stores Rejected Book, 55, 56, 239 
 Stores Requisitions, 44, 45, 239 
 Stores Requisition Book, 44, 45, 
 
 46, 47, 55, 56, 239 
 
250 
 
 INDEX. 
 
 Factory Books and Forms : — 
 Stores Transfer Book, 79, 80 
 Stores Warrants, 52, 53, 54, 66, 
 
 9 2 > 2 39 
 Survey Sheets, 118 
 
 Time Allocation Book, 21, 22, 23, 
 
 26, 40, 41, 239 
 Time Boards, 20, 21 
 Time Book, 17, 18, 19, 20, 24, 239 
 Time Records, 14, 21, 24, 239 
 Tool Order, 65, 240 
 Transfer Book, 58, 79, 91, 92, 
 
 240 
 Transfer Notes, 79, 81, 82, 240 
 Unclaimed Wages Book, 36, 240 
 Wages Abstract, 40, 41 
 Wages Advice, 30, 31, 240 
 Wages Book, 14, 16, 22, 24, 29, 
 
 33> 34» 3S» 3 8 > 4°, 240 
 Wages Rate Book, 32, 33, 34, 
 
 240 
 Wages Receipts, 35, 36 
 Wages Remittance, 36 
 Wagon and Van Books, 135 
 Water Meter Books, 138 
 Working Orders, 20, 46, 54, 112, 
 
 113, 114, 137,241 
 Factory general charges, 65, 234 
 
 — Book for, 65, 234 
 
 — their allocation, 72 
 
 — their relation to valuations, 122 
 f* Factory System, A History of the," 2 
 
 — — development of the 
 
 modern, 1, 127, 143 
 
 — — extension of, 2 
 
 — — industrial conditions, 2 
 
 — — new power in civilisa- 
 
 tion, 2 
 
 — — specialisation of labour, 
 
 61 
 
 — — tendency of, 143 
 Fawcett, Professor Henry, 143 
 Fines, appropriation, 42 
 
 — change of address, 4 1 
 
 Fines, recorded and deducted, 13, 29, 35 
 
 — under Factory Acts, 186, 210 
 
 — unpunctuality, 24 
 
 Fire Insurance (see Insurance) 
 
 Fire Hose Books, 138 
 
 Fixed capital (see generally Chapter vi., 
 
 93—114) 
 
 — — definition, 234 
 
 — — depreciation of, 140 
 
 — — interest on, 140 
 
 — — machinery, 64 
 
 — — Mill's definition of, 93 
 
 — — ordinary time, 139 
 
 — — overtime, 24, 140 
 
 — — piece-work, 140 
 
 — — purchase-hire, 127 
 
 — — surveys, 118 
 Fixed plant, 234 
 Fletcher, Mr. Banister, 107 
 Forage, cost of, 132 
 Foreman, clerical work, 9, 10 
 
 — definition, 234 
 
 — dummy men, 15 
 
 — exchange of material, 52 
 
 — instructions to manufacture, 
 
 61 
 
 — overtime, 24, 26 
 
 — payment of wages, 35 
 
 — permits, 18 
 
 — piece-work, 29 
 
 — plant, 112 
 
 — purchase of material, 43 
 
 — stores warrants, 54 
 
 — surplus material, 56 
 
 — time records, 20, 21 
 
 — wages of, 65, 70 
 
 — wages advice, 30 
 Fraud, chances of, minimised, 14 
 
 — instance of, 15 
 Freightage, 127, 133 
 Fuel, cost of, 71 
 
 — its allocation, 113 
 
 — lecords of, 127, 137, 138 
 Furniture, manufacture of, 60, 61 
 
INDEX. 
 
 251 
 
 GAS and fire risks, 180 
 Gas companies, expenditure in 
 workshops, 130 
 Gas companies, factory books required 
 for, 7 
 
 — — Meter Reading, Books 
 
 of, 137 
 Gas, consumption of, how checked and 
 
 localised, 138 
 
 Gatekeeper (see Timekeeper) 
 
 — cartage, 131 
 
 — permit to remove goods, 121 
 
 — wages of, 65 
 General charges, 6, 123, 124, 234 
 
 (see Factory General Charges) 
 General stores account, 235 
 Glossary, 13, 232 — 240 
 Going concern, definition, 235 
 
 — — valuations, 99, 102,114 
 Goodwill, definition, 235 
 
 — valuation of, 114 
 Government factories, 126, 129 
 
 HALSTEAD Silk Factory, rating, 
 166 
 Handling, in surveys, 118 
 Heating factories, cost of, 70 
 Hedley, Mr., on rating, 165, 168 
 "Hints on the Administration of the 
 
 Factory and Workshop Acts," 225 
 Hire (see also Purchase-Hire), horses 
 and vehicles, 131 — 133 
 — trucks, 135 
 Horse account, 132 
 Hunslet Assessment Committee, 165 
 
 IMPLEMENTS (see Machinery, 
 Plant, Tools, &c.) 
 "Incidence of Local Taxation," 165 
 Income tax, 13, 158 — 164 
 
 — advertising, 160 
 
 — assessments to, 158 
 
 — capital, 160 
 
 — debts, 160 
 
 Income tax, deductions allowable, 160 
 
 — depreciation, 104, 161 
 
 — hired machinery, 161 
 
 — insurance, 16 1 
 
 — interest, 160 
 
 — liquidations, 163 
 
 — new machinery, 160 
 
 — partnerships, 160, 163 
 
 — profits, 105, 158, 161, 163 
 
 — repairs, 161 
 
 — return of tax, 162 
 
 — three years' average, 159, 
 
 163 
 
 — valuations, 104 
 Indemnity insurance, 176 
 
 Indirect expenses, cost of production, 
 
 12, 42, 70—73 
 
 — definition, 235 
 
 — loose plant and tools, 
 
 109 
 
 — profit and loss, 70 
 
 — ratio to direct, 70 — 73 
 
 — skilled labour, 72 
 
 — wages, 70, 72 
 working orders, 70 — 
 
 73 
 Industrial organisations, relation of fac- 
 tory accounts to, 149 
 — their evolution, 1 — 3, 144, 186 
 Industrial partnerships, 127, 145 — 148 
 " Industrial Remuneration Confe- 
 rence," 147 
 "Industry, The Economics of," 62 
 Inspection under Factory Acts, 186, 
 
 187, 202, 203, 212, 213 
 Instalments on purchase-hire, 127 — 129 
 Insurance, 12, 103, 174 — 185 
 
 — accounts, utility, 181 
 
 — adjustment of loss, 18 r 
 
 — agent, 176 
 
 — alterations in risk, 179 
 
 — auctions, 182 
 
 — basis of, 174 
 
 — boiler insurance, 184 
 
*52 
 
 INDEX. 
 
 Insurance, broker, 176 
 
 — cause of fire, 180 
 
 — claims on companies, 7 
 
 — classification of risks, 175 
 
 — co-insurers, 182 
 
 — common form of policies, 
 
 175 
 
 — conditions of average, 178 
 
 — consequential losses, 182 
 
 — contract, 176 
 
 — electricity, 181 
 
 — explosives, 181 
 
 — gas, 181 
 
 — income tax, 161 
 
 — indemnity, 176 
 
 — joint, 184 
 
 — "Law of Fire Insurance," 
 
 174. Wl, 179, 180, 183 
 
 — machinery, 179 
 
 — merchandise, 183 
 
 — oil, 180 
 
 — Phoenix fire rules, 180 
 
 — policy, 174—176, 177 
 
 — premiums, 177 
 
 — profit and loss, 103 
 
 — proof of loss, 181 
 
 — proposal, 174 — 176 
 
 — Register, 185 
 
 — reinstatement, 183 
 
 — rent, 182 
 
 — renewal of policy, 175 
 
 — repairs, 179 
 
 — representations, 174 
 
 — rights of insurers, 181 
 
 — risk, 176 
 
 — salvage, 183 
 
 — Society of Telegraph Engi- 
 
 neers, 181 
 
 — specific insurances, 178 
 
 — stock, 179, 182 
 
 — subrogation, 177 
 
 — tariff system, 175 
 
 — transfer of properties, 177 
 
 — uninsured ships, 99 — 102 
 
 — warranties, 174 . 
 
 Insurance, valuation of properties, 182 
 
 — valued policies, 178 
 Interest and income tax, 161 
 
 — and rating, 172 
 
 — cost of production, 12, 124 
 
 — depreciation, 106 
 
 — fixed capital, 140, 148 
 
 — horse and vehicle account, 131 
 leases, 106 
 
 — on capital in employes' houses, 
 
 42 
 
 — purchase-hire system, 128 — 130 
 
 — wages as subsistence money, 
 
 H5 
 Inventory (see Surveys), 235 
 
 Invitation to tender forms, 44 
 
 Invoice Allocation Book, 50, 235 
 
 Invoice Register, 46, 47, 235 
 
 Invoices, definition, 235 
 
 — directions to vendors, 46 
 
 — examination, 47 
 
 — goods loaned, 88 
 
 — goods purchased, II, 47, 53, 
 
 92 
 
 — goods retailed, 91 
 
 — goods sold direct, 76, 77, 85, 
 
 88 
 
 — references, 50 
 
 — registration, 47 
 
 — Stores Requisition Book, 45 
 " Inwood's Tables," 232 
 
 Issuer of material, duties, 119 — 122 
 
 JEVONS, Professor W. Stanley, 
 145 
 Joint-stock companies, definition, 235 
 
 — conversion of private firms, 6 
 
 — depreciation, 95 
 
 — labour question, 144, 145 
 
 — law, capital, and revenue, 
 
 99 — 102 
 
 — reduction of capital, 124, 125 
 
 — valuation of assets, 1 14 
 Joint insurance, 184 
 
INDEX. 
 
 253 
 
 LABOUR, combination, 2 
 — definition, 235 
 
 — division, 62 
 
 — economy in clerical, 8 
 
 — employment, 4, 11 
 
 — expenditure, 40 
 
 — its conflict with capital, 
 
 143—146 
 
 — maintenance of build- 
 
 ings, 64 
 
 — maintenance of ma- 
 
 chinery, 64 
 
 — overtime, 140 
 
 — profit-sharing, 142 
 
 — rejected stock, 79 
 
 — skilled and unskilled, 7 2 
 
 — solidarity, 24, 141 
 
 — specialization, 1, 10,61 
 
 — the question of, 127, 
 
 148—149 
 Laing case, rating, 167 
 "Law of Fire Insurance, The," 174, 
 
 177, 179, 180, 183 
 Law Times, and rating, 170 
 Leading hand, definition, 235 
 
 — outside work, 22 — 24 
 
 — piece-work, 29 
 
 — stock debit notes, 67 
 
 — store warrants, 54 
 
 — time records, 14, 21, 22 
 Leases, amortization of, 106, 109, 226 
 
 —232 
 
 — buildings, 97, 105 
 
 — Ledger Account, 108 
 
 — Table for amortizing, 226 — 232 
 Ledgers (see under Commercial Ledger) 
 Legal decisions on rating, 166 — 172 
 Legal proceedings under Factory Acts, 
 
 186 
 Legislation (see under Factory and 
 Workshop Acts) 
 — rating of machinery, 165, 
 
 168 — 170 
 Lessees, liabilities of, 109 
 Liabilities, definition, 235 
 
 Lighter Register, 135, 136 
 
 Lighting of factory, 70 (see also under 
 
 Gas) 
 Liquidations and income tax, 165 
 Liquid trades, accounts of, 1 1 
 Localisation of cost, 8, 56, 61, 64 
 Loose plant and tools, 109, 235 
 Loss (see under Profit and Loss) 
 
 MACHINE name, 152 
 Machine symbol, 152 
 Machinery, charges for use, 64 
 
 — checker, 112 
 
 — cost of setting, 64 
 
 — depreciation, 94, 105 
 
 — details, 150 — 157 
 
 — expenditure, in 
 
 — fixed capital, 93 — 114 
 
 — income tax, 160, 161 
 
 — hire of, 161 
 
 — increased wages, 140 
 
 — insurance of, 180 
 
 — labour on, 64 
 
 — life of, 64, 106, 112 
 
 — maintenance of, 94 
 
 — numbering of objects, 1 1 1 
 
 — obsolescence, 96, 172 
 
 — purchase-hire system, 126 
 
 — 129 
 
 — rating of, 165— 171, 173 
 
 — record of working hours, 
 
 112 — 114 
 
 — residual value, 113 
 
 — sinking funds, 102 
 
 — specialization of labour, 1 
 
 — symbolic nomenclature for, 
 
 150—158 
 
 — assessment of, 13, 165 — 173 
 
 — the economy of, 61 
 
 — the economy of double 
 
 shifts, 140 
 
 — valuation of, 99, 100 
 
 — wear and tear of, 98 
 
 — yearly replacement of, 98 
 
254 
 
 INDEX. 
 
 Magazine (see Store), 235 
 Maintenance, definition, 235 
 Manufactory (see Factory) 
 Manufacture, checks upon wastefulness 
 
 — in, 9 
 
 — material for, 1 1 
 Manufacturer, distinction between re- 
 
 — tailer and, 90 
 Manufacturing account, 66, 67, 131, 235 
 Market price, 99, 123, 124, 236 
 
 — value, 102, 122 
 
 Marshall, Alfred, and Mary Paley, 26, 
 
 62 
 Master of the Rolls' decision on rating, 
 
 170, 171 
 Material, cartage, 131 
 
 — definition, 236, 237 
 
 — distinction between raw and 
 
 manufactured, 12 
 
 — economy in purchasing, 43 
 
 — economy in use, 43, 147 
 
 — employer sanctioning pur- 
 
 chase, 44 
 
 — estimated expenditure, 51 
 
 — expenditure on rejected stock, 
 
 79 
 
 — implements and buildings 
 
 becoming, 93 
 
 — indirect charges, 72 
 
 — initiative in expenditure, 51 
 
 — initiative in purchase, 43 
 issuer of, pricing, 120 
 
 — issuer of, receiving warrant, 
 
 120 
 
 — keeping stock, 120 
 
 — limitation of issue, 52 
 — - pricing, 122, 123 
 
 — purchase, 4, II, 43 
 
 — receipt and issue, 43 — 58, 90, 
 
 117 
 
 — requisition from storekeeper, 
 
 43 
 
 — reseive store, 48 
 
 — return to store, 56, 57 
 
 Material, returned to vendors, 54 
 
 — scrap, 68 
 
 — storage, 4 
 
 — store of, 5, 121 
 
 — surplus, 52, 68 
 
 — survey, 118, 125 
 
 — used for tools, 64 
 
 — used in manufacture, 59, 70 
 use of, 4, 11, 51 
 
 — used on plant and machinery, 
 
 112 
 
 — weights in factory books, 7 
 Matheson, Mr. Ewing, 97 
 
 Meal hours under Factory Acts, 186, 
 
 192 — 205 
 Memoranda books and factory books, 7 
 Merchandise, insurance of, 183 
 Mess-room, 16 
 Metcalfe, Captain H., 130 
 Mill, J. S., 93 
 
 Mixing trades, accounts of, 10 
 Money trays, 38 
 Monopolies, 114 
 
 NEUCHATEL Asphalte Com- 
 pany, 100 
 Nomenclature, symbolic, for machine 
 details, 13, 63, 130, 150—157 
 
 OBSOLESCENCE, definition, 236 
 — comparative risk of, 91 
 
 — in relation to profit and 
 
 loss, 96 
 — • in relation to purchase- 
 hire, 128 
 
 — of machinery and tools, 
 
 97 
 
 — of patterns, in 
 
 — of stock, 124, 125 
 . — of stores, 124, 125 
 
 — risk of, universal, 97 
 Office, organisation Of, 9 
 
 — rent of, 70 
 
 — routine of, 9 
 
INDEX. 
 
 55 
 
 Oil and fire risk, 180 
 Orders to manufacture (see Stock 
 Order) 
 
 — to vendors, 45, 46, 236 
 Orders Received Book, 83, 85, 236 
 Out Works Time Record, 23, 24, 236 
 
 — specimen ruling, 23, 24 
 Overlooker, definition, 236 
 
 — purchase of material, 43 
 
 — return of material, 56 
 Overtime, 17, 18, 236 
 
 — Book, 18, 236 
 
 — check upon, 24 
 
 — Comparison Book, 26, 27, 236 
 
 — comparison with ordinary, 26 
 
 — depreciation, 98 
 
 — economic aspect of, 127, 139, 
 
 140 
 
 — Factory Acts, 139, 201 — 205 
 
 — fixed capital, 140 
 
 — made outside factory, 24 
 
 — minimising amount of, 15, 24 
 
 — Return, 24, 26, 236 
 
 — specimen ruling of forms for, 
 
 20, 25 
 
 — time records, 21 
 
 — Trades Union Congress and, 
 
 142 
 
 PACKING, 45, 131 
 Packing account, 127 
 Packing cases, 127 
 Paper trades accounts, 10 
 Partnerships and income tax, 160, 162 
 Partnership, change of, 117 
 Partnerships, industrial, 126, 144 — 149 
 Parts, cost should be known, 60, 91 
 
 — supply and s-ale, 12 1 
 
 — symbolic nomenclature, 63, 150 
 
 —157 
 Patents, 114, 236 
 
 Patents Accounts, 236 
 
 Patterns, Book, 138 
 
 — definition, 236 
 
 Patterns, depreciation, no, in 
 
 — symbolic nomenclature, 151 
 Pauperism, Professor Fawcett on, 143 
 Pay Bills, 36 
 Pay clerk, u dummy men," 15 
 
 — payment of wages, 35 — 40 
 
 — unclaimed wages, 37 
 Payment by results (see Piece-work) 
 Payment of wages, how made, 16, 29 
 
 —40 
 
 — — minimising errors 
 
 in, 14 
 
 — — to deputies, 36 
 Pay, rates of, altered, 15, 29 — 32 
 
 — — recorded, 15, 29 — 32 
 Pay Sheets ; 36 
 Penalties under Factory Acts, 186, 210 
 
 — 212 
 Personal Accounts, 76, 129 
 Petty Cash Book, 66, 236 
 Phoenix fire rules, 180 
 Phcenix Gas Company, 167 
 Piece name, 155 
 Piece symbol, 155 
 Piece-work Analysis Book, 29, 236 
 
 — — specimen ruling, 
 
 29 
 
 — balances, how recorded, 15* 
 
 26, 29 
 
 — compared with day work, 
 
 29, 142, 143 
 
 — definition, 236 
 
 — economic aspects, 26, 126, 
 
 139, 141 
 
 — Log Book for, 29 
 
 — method of recording, 26 
 
 — non-continuous working, 29 
 
 — quality of work, 141 
 
 — Register Book, 29 
 
 — regulating and recording 
 
 rates, 15, 29, 142 
 
 — Return Form, 26 — 29, 236 
 
 — — specimen ruling, 27 
 
 — solidarity of labour, 141 
 
256 
 
 INDEX. 
 
 Piece-work, trades union views on, 142 
 
 — transitory opposition to, 140 
 
 — viewer, duties, 26, 29, 142 
 Pins, manufacture of, 62 
 
 Pixley, Mr. F. W., 106 
 Plant, 3, 4,42, 93—114,236 
 
 — cost of maintenance, 64 
 
 — current value, 94 
 
 — Debit Note, 112, 237 
 
 — — specimen ruling, 112 
 
 — Debit Summary, 113, 237 
 
 — — specimen ruling, 112 
 
 — definition, 236 
 
 — depreciation, 13, 93, 94, 99 
 
 — deterioration on railways, 95 
 
 — incidence of deterioration, 6 
 
 — Journal, 1 12 
 
 — Ledgers, 64, 1 10, 112, 237 
 
 — — specimen ruling, in 
 
 — loose, no, in 
 
 — maintenance, II, 63, 94 
 
 — material expended, in 
 
 — numbering objects, 1 1 1 
 
 — piece-work, 141 
 
 — purchase, 126, 127, 128 
 
 — Recovered Note, 58 
 
 — repairs and renewals, n, 63 
 
 — residual value, 113 
 
 — sinking fund, 102 
 
 — surveys, 119 
 
 — valuation, 98, 99 
 
 — wages expended, in 
 
 — wear and tear, 98 
 
 — working numbers for, 112 
 
 — yearly replacement, 97 
 Policy of insurance, 174, 176, 177 
 Potts, Mr. Joseph, on rating, 168 
 
 " Practical Treatise on Rating," 166, 
 
 167, 168 
 Premises, waste of, 107 
 Premiums to employes, 24 
 
 — how recorded, 35 
 
 — on fire insurance, 176 
 Price sheets, symbolic nomenclature, 151 
 
 Prime cost, 11, 59 — 74, 218 
 
 — admits of varied treat- 
 
 ment, 6 
 
 — books, 11, 54 
 
 — definition, 237 
 
 — employes' rent, 42 
 
 — Journal, 70, 237 
 
 — Ledger, definition, 237 
 
 — — clerk keeping the, 
 
 61 
 
 — — factory general 
 
 charges, 65 
 
 — — functions of, 12,65 
 
 — — goods in manufac- 
 
 ture, 69 
 
 — — , indirect charges, 
 
 73 
 
 — — manufacture of 
 
 parts, 63 
 
 — — material, 57, 59 
 
 — — materials in, 66, 
 
 67, 68, 69 
 
 — — parts, 63 
 
 — — petty cash, 66, 67 
 
 — — Petty Cash Book, 
 
 66 
 
 — — plant charges, no 
 
 — 112 
 
 — — pricing stock 
 
 from, 68, 70 
 
 — — stock, 79 
 
 — — stock account, 69 
 
 — — time records, 21 
 
 — — valuations, 122, 
 
 123 
 
 — — wages, 16, 40, 59 
 
 — — wages entries, 40, 
 
 66, 67 
 "Principles of Political Economy, 
 
 The," 93, 94 
 Processes, cost should be known, 61 
 
 — profit or loss on, 5 
 Production as an auxiliary operation, 
 
 126 
 
INDEX. 
 
 257 
 
 Production, co-operative, 126, 144—149 
 
 — cost of (see Cost of Pro- 
 
 duction) 
 
 — expenses of, 146 
 
 — evolution of methods of, 3 
 
 — of tools, 65 
 
 — organisation of, 3 
 
 — without industrial organisa- 
 
 tion, 1 
 Profit, income tax, 104, 159, 161, 162 
 
 — publication of, 144 
 
 — sharing, 141 — 147 
 
 — surplus, 147 
 
 — valuations, 122 — 124 
 Profit and loss, 5, 76, 237 
 
 — — cartage account, 131 
 
 — — departmental deprecia- 
 
 tion, 109 
 
 — — depreciation, 71,94, 96, 
 
 98, 114 
 
 — — establishment expenses, 
 
 n 
 
 — — estimated increments, 
 
 114 
 
 — — income tax, 104, 159, 
 
 162 
 
 — — indirect charges, 71 
 
 — — insurance, 102 
 
 — — leases, 106 
 
 — — loaned goods, 89 
 
 — — loose plant, 107, 109 
 
 — — market price, 124 
 
 — — Mr. Buckley on, 100 — 
 
 104 
 — on branches, 5 
 
 — — on individual transac- 
 
 tions, 4 
 
 — — patterns, 107 — 109 
 
 — — purchase-hire system, 
 
 127 — 129 
 
 — — railway accounts, 95 
 
 — — receipts and expendi- 
 
 ture, 94 
 
 — — residual values, 112 
 
 Profit and loss, retail trading, 90 
 
 — — revenue and capital, 99 
 
 —103 
 
 — — sales, 123 
 
 — — trading account, 89 
 
 — — water companies' ac- 
 
 counts, 96 
 
 — — yearly valuations, 98 
 Proof of loss by fire, 181 
 Proposal of fire insurance, 174 — 181 
 Punctuality, premiums for, 24 
 Purchase-hire system, 126, 127 
 
 — book-keeping entries, 127 
 
 — capital account, 127 
 
 — instalments, 127 — 129 
 
 — interest account, 128 
 
 — non-completion, 129 
 
 — obsolescence, 128 
 
 — plant account, 128 
 
 — profit and loss, 127 
 
 RAILWAY and Canal Traffic Act, 
 133 
 
 — Companies' Clearing House , 
 
 133 
 
 — deterioration of plant, 95 
 
 — factory books required 
 
 for, 7 
 
 — factories, 126, 129 
 
 — Order Confirmation Acts, 
 
 133 
 
 — rates charged by, 133 
 
 — sidings, 133 
 
 Rate Book, 32, 33, 35, 237, 240 
 Rating of factories and machinery, 13, 
 
 165—173 
 
 — assessments, 165, 172 
 
 — capital account, 172 
 
 — Chambers of Commerce, 167 
 
 — Chard Assessment Com- 
 
 mittee, 170 
 
 — chattels, 166 
 
 — checks on assessment, 172 
 
 — court of appeal, 168 
 
 S 
 
258 
 
 INDEX. 
 
 Rating of factories, legislation pro- 
 posed, 167, 169, 170 
 
 — Halstead Silk Factory. 167 
 
 — interest account, 172 
 
 — Laing case, 167 
 
 — Law Times, 170 
 
 — legal decisions, 166, 167, 168 
 
 — Lord Chief Justice Cock- 
 
 burn, 167 
 
 — machinery, 166, 167, 170, 
 
 171, 172 
 
 — Master of the Rolls, 169 
 
 — mode of computing assess- 
 
 ments, 165 
 
 — Mr. Hedley, 165, 168 
 
 — Mr. Potts, 168 
 
 — Phoenix Gas Company, 167 
 
 — "Practical Treatise on," 
 
 167, 171 
 
 — Rating Bill, 168, 169 
 
 — recent decision, 169 
 
 — rule of rating, 170 
 
 — Tyne Boiler Works, 169 
 Raw material (see Material) 
 Records, differentiation of, 10 
 Redgrave, Mr. C. B., 225 
 
 Register of Children under Factory 
 Acts, 42, 215 
 
 Registration, economy of methods of, 2 
 — of expenditure, 4 
 
 Regulations as to periods and condi- 
 tions of employment, 1 
 
 Reinstatement under fire insurance, 1 83 
 
 Renewals and income tax, 161 
 
 — and fire insurance, 180 
 
 — and repairs, 237 
 
 Rent, deduction from wages, 15, 42 
 
 — factory, 71 
 
 — fire insurance, 182 
 
 — houses occupied by employes, 42 
 
 — office, 71 
 
 Repairs (see Renewals and Mainte- 
 nance) 
 Representations in fire proposals, 1 74 
 
 Reserve funds, appreciation of assets, 
 103 
 
 — definition, 237 
 
 — profits of water com- 
 
 panies, 9b 
 
 — provision for insurance, 
 
 104 
 
 — residual values, 113 
 Residual value, definition, 237 
 
 — depreciation, 94, 105 
 
 — profit and loss account, 
 
 "3 
 
 Retail transactions, store and stock, 80, 
 
 90 
 
 — warehouse, 90, 219 
 Return of income tax, 163 
 Revenue, capital account, 99 — 102 
 
 — definition, 237 
 
 — fluctuations of market value, 
 
 102 
 
 — Government factories, 127 
 
 — Income Tax Acts, 104, 158 
 
 — 164 
 
 — opinion of Mr. Buckley on, 
 
 IOO, IOI 
 
 — sinking and reserve funds, 103 
 Rules and regulations in factories, 41 
 
 SAFETY, legislation as to, 186, 187, 
 188 
 Sales analysis book, definition, 237 
 
 — converse of, 87 
 
 — purpose, 76, 77, 85, 89 
 
 — stock requisitions, 85 
 Sales and symbolic nomenclature, 151 
 
 — book, 88 
 
 — — purpose, 76, 77, 88, 89 
 
 — Cancelled book, definition, 237 
 
 — goods on loan, 88 
 Sale of parts, 121 
 Salvage, 183 
 
 Sanitation and Factory Acts, 186, 192 
 Savings bank fund, 15, 34, 139 
 Science of book-keeping, 8 
 
INDEX. 
 
 259 
 
 Scrap (see Residual Value), 237 
 Selling prices and cost of tools, 65 
 Shipment of goods, 83 
 Shop Returns Book, definition, 238 
 
 — — purpose and speci- 
 
 men ruling, 57 
 Shops, cleansing and whitewashing, 
 42, 186, 187 
 — expenses in, 70 
 Sick fund, employes', 15, 34, 42, 139 
 
 — books, 139 
 Sidings, railway, 133 
 Sinking fund, 102, 107, 238 
 Sliding scales, 6, 148 
 
 Smith, Mr. Oberlin and nomenclature, 
 
 63» I5°— J 57 
 Society of Telegraph Engineers, 181 
 
 Specific insurances, 178 
 
 Specimens of rulings (seeFactory Books) 
 
 Stable expenses, 131 
 
 — men, 131 
 
 Standard of efficiency in stock-taking, 
 
 117 
 Standing charges (see General Charges) 
 Stationery, cost of, 7 1 
 Statistical Society and sliding scales, 148 
 Stock account, 238 
 Stock, 75 — 92 
 
 — amalgamation with stores, 119 
 
 — balancing prime cost book, 68, 69 
 
 — books, 3, 76, 91, 119, 238 
 
 — cost of parts, 63 
 
 — cost of setting tools, 64 
 
 — cost value of, shown in ledger, 
 
 76; 
 
 — definition of, 12, 238 
 
 — depreciation of, 13, 124, 125 
 
 — efficiency of control, 120 
 
 — generally kept till demand arises, 
 
 124 
 
 — in relation to prime cost, 12 
 
 — in relation to solvency, 122 
 
 — in relation to stores, 12, 50, 60 
 
 — in relation to surveys, 119 
 
 Stock, insurance, 103, 178, 182 
 
 — in warehouse known to store- 
 
 keeper, 121 
 
 — knowable without survey, 5 
 
 — losses on, 125 
 
 — manufacture for, 51 
 
 — obsolescence, 124, 125 
 
 — packing cases, 137 
 
 — posting, to ledger, 78 
 
 — pricing of, at surveys, 122, 123, 
 
 124 
 
 — production should be for, 59 
 
 — reduction in value of, 125 
 
 — rejected by customers, 87, 89 
 
 — responsibility for, compared with 
 
 cash, 121 
 
 — retail transactions, 90 
 
 — return of — to factory, 76 
 
 — return of — to warehouse, 76, 87 
 
 — sale or distribution of, 76 
 
 — sent out on loan, 88 
 
 — sent out on loan, invoicing of, 
 
 88, 89 
 
 — surplus material, 51, 52 
 
 — taking (see Surveys) 
 
 — transfer to stores, 57,58 
 
 — uncompleted, 69, 238 
 
 — value of — ready for sale, how 
 
 ascertained, 90 
 
 — when realisable at market rates, 
 
 123 
 Stock Debit Note, definition, 238 
 
 — function of, 78, 92 
 
 — manufacture of parts, 92 
 
 — pricing of, 70 
 
 — specimen ruling, 67 
 Stock Issued Book, alternate, 85 
 
 — definition, 238 
 
 — losses on stock, 125 
 
 — purpose of, 76, 84 
 
 — specimen of, 84 
 
 — retail transactions, 89 
 Stock Ledger, commercial books, 5, 7 
 
 — definition, 238 
 
260 
 
 INDEX. 
 
 Stock Ledger, losses on stock, 125 
 
 — posting of, 68, 78, 80, 87, 
 
 88 
 
 — prices of articles in, 76 
 
 — specimen ruling of, 69 
 
 — stock in hand, 5 
 
 — subdivision of warehouse, 
 
 120 
 
 — substantiation of balances 
 
 in, 117 
 
 — surveys, 117, 118, 119 
 
 — retail transactions, 89 
 
 — transfer books, 58, 79, 
 
 92 
 
 — utility of, as regards 
 
 stock-in-trade, 115 
 Stock Order, account, 69 
 
 — balances, 69 
 
 — booking time and mate- 
 
 rial, 51, 52, 59,63,92 
 
 — definition, 238 
 
 — estimate, 51, 65 
 
 — general charges, 65, 71 
 
 — initiation, 51 — 54 
 
 — number, 20, 21, 54, 238 
 
 — plant, 65, 1 12 
 
 — time allocation book, 40 
 
 — tools, 65 
 
 — uncompleted, 69 
 Stock Received Book, definition, 238 
 
 — purpose of, 68, 78, 90 
 
 — retail transactions, 90 
 
 — Debit Note, 78 
 Stock Requisition, definition, 238 
 
 — orders received, 84 
 
 — retail transactions, 89 
 
 — sales, 77, 84, 85, 87 
 
 — specimen ruling of, 83, 86 
 Stock Returned by Customers' Analy- 
 sis Book, 238 
 
 — purpose of, 77, 88, 89 
 Stock Returned by Customers' Book, 238 
 
 — purpose of, "jy, 88, 89 
 
 — specimen ruling, 8y 
 
 Stock Returned Debit Notes, definition, 
 238 
 
 — purpose, 77, 87, 88 
 
 — specimen ruling, 86 
 Stock system, essential condition, 120 
 Stock-taking (see Surveys) 
 
 Stock Transfer Book, 8 1 
 Stoppages Agreement Form, 33 
 Store, 238, 239 
 Stores, account, 239 
 
 — amalgamation with warehouse, 
 
 119 
 
 — and insurance, 178, 184 
 
 — and warehouseman, 121 
 
 — articles retailed, 89 
 
 — book-keeping, 43 — 58, 119 
 
 — definition, 12, 59, 239 
 
 — depreciation, 13, 125 
 
 — excess supply, 121 
 
 — insurance, 178 — 184 
 
 — losses, 125 
 
 — mechanical divisions, 120 
 
 — obsolescence, 124 
 
 — parts in, 121 
 
 — pricing, 120, 122 — 124 
 
 — reduction in value, 124, 125 
 
 — relation to prime cost, 12, 66 
 
 — relation to stock, 59, 60 
 
 — subdivisions, 120 
 
 — surveys, 5, 115— 125 
 
 ~ transfers of, 57, 79, 91, 92, 
 121 
 
 — wages of distributing, 65 
 
 — warrants, 52, 53, 54 
 Stores Contract Book, 45 
 Stores Debit Note, definition, 239 
 
 — — purpose, 56, 57 
 
 — — specimen ruling, 56 
 Stores Issued Book, 53, 239 
 
 Stores Ledger, account, 49 
 
 — agreement with commercial 
 
 ledger, 49 
 
 — commercial and subsidiary 
 
 books, 8, ir, 48 
 
INDEX. 
 
 261 
 
 Stores Ledger, commercial ledger, 5, 
 49, 116 
 
 — definition, 239 
 
 — duty of clerk keeping, 48 
 
 — posting of, 48, 57, 58 
 
 — pricing warrants, 120 
 
 — specimen, 49, 80 
 
 — stores in hand, 5 
 
 — Stores Issued Book, 53 
 
 — Stores Received Book 48, 
 
 49 
 
 — subdivision of stores, 120 
 
 — surveys, 116, 117, 118 
 
 — Transfer Books, 79 
 
 — utility as regards quantity 
 
 on hand, 115 
 Storekeeper, adjustment of accounts, 
 80 
 
 — cartage, 13 1 
 
 — definition, 239 
 
 — effects of survey, 117 
 
 — efficiency of control, 121 
 
 — estimates of cost, 50 
 
 — goods retailed, 89 
 
 — invoices, 47 
 
 — mechanical aids, 120 
 
 — numbering warrants, 54 
 
 — purchase of material, 42 
 
 — quantities on hand, 5 
 
 — receipt of goods, 56 
 
 — rejection of goods, 56 
 
 — removal of goods, 121 
 
 — requisition for material, 52 
 
 — responsibility, 120, 121 
 
 — scrap material, 56 
 
 — Shop Returns Book, 57 
 
 — Stores Issued Book, 53 
 
 — Stores Ledger, 1 15 
 Stores Received Book, 48 
 
 — surplus material, 52, 56 
 
 — surveys, 119 
 
 — transfers, 57, 58, 79, 91, 
 
 92 
 
 — Transfer Book, 58 
 
 Stores Received Book, definition, 239 
 
 — form, 47 
 
 — invoices, 47 
 
 — purpose of, 48, 50 
 
 — specimen, 48 
 
 — stock, 68 
 
 Stores Rejected Book, 54, 239 
 
 — — specimen of, 55 
 Stores Requisition, definition, 239 
 
 — how entered, 44 
 
 — specimen of, 45 
 
 Stores Requisition Book, definition, 239 
 
 — Credit Notes, 55, 56 
 
 — description of, 44 
 
 — need of, 47 
 
 — purpose, 43 
 
 — specimen, 45 
 Stores Sent Away for?n, 55 
 Stjres Sold Analysis Book, 90 
 Stores Survey, 124 
 
 Stores system, essential conditions of, 
 
 120 
 Stores Transfer BooJc, 80, 8 1 
 Stores Warrants, definition, 239 
 
 — distinguished from Stores 
 
 Requisition, 53 
 
 — numbering, 54 
 
 — prime cost, 54, 65 
 
 — specimen, 53 
 
 — transfer books, 92 
 Strikes, utility of factory books in case 
 
 of, 7, 149 
 Subdivision of departments, 8 
 Sundry disbursements, 65, 66 
 Superintendence, 70, 146, 147 
 Supervision, economy of methods, 2, 44 
 Surgeons and Factory Acts, 186, 188, 
 
 208, 209 
 Surveys, 5, 13, 1 15— 125, 239 
 
 — agreement with commercial 
 ledger, 50, 51, 88, 116 
 Suspense account, 239 
 Suspension of business in connection 
 
 with surveys, 1 1 7 
 
262 
 
 INDEX. 
 
 Surveys, agreement with stores and 
 stock ledgers, 50, 51,88,118 
 
 — and single entry, 116 
 
 — and valuation, 118, 122 
 
 — at one time, 117 
 
 — based on "handling," 118 
 
 — by degrees, 117 
 
 — efficiency of, 117 
 
 — epitome of, 118 
 
 — periodical, 116 
 
 — Sheets, 118 
 
 — transactions during, 117 
 Symbolic nomenclature, 13, 63, 150 — 
 
 157, 239 
 
 HTAYLOR, Mr. R. Whateley Cooke, 
 
 Taylor, Mr. Sedley, industrial partner- 
 ships, 147, 148 
 
 — — piece-work, 142 
 Tenders, invitations for, 45 
 
 Time Allocation Book, 21, 22, 23, 239 
 
 — Boards, 20, 21 
 
 — Book, 3, 17, 18, 19, .20, 24, 239 
 
 — checks, 16, 17 
 
 — contracts, 98 
 
 — how recorded, 17 — 23 
 
 — lost, 20 
 
 — office, 16, 17 
 
 — outside factory, 15, 22, 24 
 
 — Records, 14, 21, 24, 239 
 
 — Sheet, 136 
 
 Time clerk, definition, 239 
 
 — Allocation Book, 21,22, 26, 
 
 39—41 
 
 — allocation of wages, 15 
 
 — duties, 16, 21—23, 2 4» 26 » 
 
 35. 40, "i 
 
 — interruptions to piece-work, 
 
 29 
 
 — machine hours, 1 1 1 
 
 — outworks time sheet, 22 
 
 — overtime return, 24 
 
 Time clerk, piece-work returns, 26, 29 
 
 — possibility of fraud by, 14 
 
 — receipts for wages, 35 
 Timekeeper, definition, 239 
 
 — duties, 16,17 — 19,21,22, 
 
 41 
 
 — entry and exit of employes, 
 
 I ?\ 1 . 6 
 
 — possibility of fraud by, 14 
 
 — summary of time-book, 20 
 
 — time records, 22 
 
 — wages of, 65 
 Tools, ascertainment of cost, 65 
 
 — cost of setting, 64 
 
 — definition, 240 
 
 — depreciation, 4, 13, 93 
 
 — economy in use, 147 
 
 — incidence of cost, 6, 93 
 
 — loose, 109 
 
 — manufacture, 4, 65 
 
 — obsolescence, 97 
 
 — Order, 65, 240 
 
 — piece-work, 141 
 
 — surveys of, 119 
 
 — symbolic nomenclature, 151 
 Trade expenses, purchase-hire, 128 
 Trade, volume of, and depreciation, 98 
 Trade marks, 114 
 
 Trades unions, overtime, 142 
 
 — piece-work, 26, 142 
 Trading account, 70, 90, 91, 240 
 Tramway companies, expenditure in 
 
 shops, 131 
 Transfer Analysis Book, 80, 240 
 Transfer Book, 58, 79, 81, 92, 240 
 — articles retailed, 91 
 
 Transfer Notes, 79, 81, 82, 240 
 Transfer of properties, 177 
 Truck Acts, 33 
 Tyne Boiler Works, rating, 169 
 
 T JNCLAIMED Wages Book, 36, 
 *-' 240 
 
 Unpunctuality, fines, 24 
 
INDEX. 
 
 263 
 
 Unhealthy employment, special rules, 
 189 
 
 VALUATION, and insurance, 182 
 — assets, 103 
 
 — definition, 240 
 
 — depreciation, 98 
 
 — Income Tax Acts, 
 
 104 
 
 — loose plant and 
 
 tools, 109 
 
 — stock and stores, 
 
 118, 122 
 
 — surveys, 118 
 Valued Policies, 178 
 Vehicles account, 131 
 
 Viewer (see Piece-work), 240 
 
 WAGES, Abstract, 40, 41 
 — account, 240 
 Wages, Advice, 29, 32, 240 
 
 — specimen ruling, 31 
 
 — allocation of, 15, 40, 6b 
 
 — banking account, 35 
 
 — and accountants, 3 
 
 — Book, 14, 16, 21, 32—37, 38, 
 
 40, 240 
 
 — — and piece-work balances, 
 
 29 
 
 — — and overtime, 23 
 
 — — and rents, 42 
 
 — — clerk, 22, 23, 29 
 
 — — commercial ledger, 67 
 
 — cost of production, 6 
 
 — deductions from, 15, 16, 139, 
 
 209 
 
 — definition, 240 
 
 — " dummy men," 16 
 
 — estimate, 51 
 
 — factory general charges, 65 
 
 — foremen, 65 
 
 — frauds in, 16 
 
 — gatekeepers, 65 
 general charges, 65 
 
 Wages, loose plant and tools, 109 
 
 — machinery, 140 
 
 — mode of payment, 17, 35 — 41 
 
 — payment, 4 
 
 — peculation, 35 
 
 — piece-work rates, 142 
 
 — plant and machinery, 1 10 
 
 — prime cost, 12, 67 
 
 — Rate Book, 32, 35, 240 
 
 — — specimen ruling, 32 
 
 — record of rate, 32 
 
 — Remittance, 37] 
 
 — — form, 37 
 
 — Receipts, 35, 36 
 
 — reduction of, 7 
 
 — rent, 42 
 
 — registration of, 4 
 
 — sliding scale, 7, 148 
 
 — subsistence money, 145 
 
 — Summary, 15, 34, 35 
 
 — superintendence, 146 
 
 — system, 10, 14 — 42 
 
 — timekeeper, 65 
 
 — Truck Acts, 33 
 
 — unclaimed, 15, 36 
 
 — — book, 36 
 Wagons and purchase-hire system, 128 
 Wagon and Van Book, 133 
 Wagons Repaired Book, 135 
 Warehouse, advice, 82 
 
 — definition, 240 
 
 — excess supplies, 121 
 
 — orders received, 82 
 
 — records of issues, 85 
 
 — repairs of, 64 
 
 — repository of parts for sale, 
 
 92 
 
 — retail, 90 
 
 — return of loaned goods, 
 
 76,87 
 
 — return of rejected goods, 
 
 76,87 
 
 — Stock Issued Book, 85 
 
 — stock received, 69 
 
264 
 
 INDEX, 
 
 Warehouse, storekeeper and stock, 121 
 
 — subdivisions, 120 
 
 — subsidiary books, 124 
 
 — supply of parts, 121 
 
 — transfers to and from fac- 
 
 tory, 78, 79, 80 
 
 — transfers to stores, 57 
 Warehouseman, adjustments withstore, 
 
 58,80 
 
 — cartage, 131 
 
 — daily return, 85 
 
 — definition, 240 
 
 — effect of surveys, 117 
 
 — efficiency of control, 
 
 121 
 
 — Empties Book, 137 
 
 — goods retailed, 91 
 
 — material, 121 
 
 — mechanical aids, 120 
 
 — permits, 121 
 
 — responsibilities, 121 
 
 — schedule of stores, 122 
 
 — stock, 5 
 
 — Stock Issued Book, 77 
 
 — Stock Ledger, 115 
 
 — Stock Received Book, 
 
 68 
 
 7> 96, 
 
 Warehouseman, stock returned, 77 
 
 — subdivisions, 120 
 
 — surveys, 120 
 Warranties in fire policies, 174 
 Waste of premises, 107 
 Watchman and permits, 121 
 Water companies' accounts, 
 
 129 
 
 — — factory books, 7 
 Water consumption, 138 
 
 Water Meter Reading Books, 138 
 Wealth, production, 9, 143 
 Wear and tear, 98, 128, 241 
 Weights and measures, 216 
 White lead factories, 220, 221 
 Women and Factory Acts, 192 — 205 
 
 — regulations as to employment, 2 
 Working Orders, 20, 40, 54, 112, 113, 
 
 114, 137, 241 
 Workpeople (see Employes) 
 Works Manager, 47, 50, 51, 61, 64 
 Workshops (see Factories) 
 Writing off, 6, 94, 114, 125, 241 
 
 YOUNG Persons and Factory Acts, 
 192 — 205 
 
 THE END. 
 
 PRINTED BYJ. S. VIRTUE AND CO., LIMITED, CITY ROAD, LONDON 
 
7, Stationers' Hall Court, London, E.C. 
 
 January, 1901. 
 
 CROSBY LOCKWOOD & SON'S 
 
 Catalogue of 
 
 Scientific, Technical and 
 Industrial Books. 
 
 PAGE 
 
 MECHANICAL ENGINEERING . 1 
 
 CIVIL ENGINEERING .... 10 
 
 MARINE ENGINEERING. <&c- . 17 
 
 MINING & METALLURGY . • 19 
 
 COLLIERY WORKING. &c • • 21 
 
 ELECTRICITY .23 
 
 ARCHITECTURE & BUILDING . 25 
 
 SANITATION & WATER SUPPLY 27 
 
 PAGE 
 
 CARPENTRY & TIMBER ... 28 
 
 DECORATIVE ARTS 80 
 
 NATURAL SCIENCE ..... 82 
 
 CHEMICAL MANUFACTURES . 84 
 
 INDUSTRIAL ARTS 86 
 
 COMMERCE, TABLES. &c. . . 41 
 
 AGRICULTURE & GARDENING- 43 
 
 AUCTIONEERING. VALUING. &c. 46 
 
 LAW & MISCELLANEOUS 
 
 47 
 
 MECHANICAL ENGINEERING, &c. 
 
 THE MECHANICAL ENGINEER'S POCKET-BOOK. 
 
 Comprising Tables, Formulae, Rules, and Data : A Handy Book of Reference 
 for Daily Use in Engineering Practice. By D. Kinneak Clark, M. Inst. C.E., 
 Fourth Edition. Small 8vo, 700 pp., bound in flexible Leather Cover, rounded 
 corners 6/0 
 
 Summary of Contents:— Mathematical Tables.— Measurement of Sur- 
 faces and Solids.— English and Foreign Weights and Measures.— moneys.— 
 Specific Gravity, Weight, and Volume.— Manufactured Metals.— Steel Pipes 
 — bolts and Nuts. — sundry Articles in wrought and Cast Iron, Copper 
 Brass, Lead, Tin, Zinc— Strength of Timber.— Strength of Cast Iron.— 
 Strength of Wrought Iron.— Strength of Steel.— Tensile Strength of 
 Copper, Lead, &c— Resistance of Stones and other Building Materials.— 
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 Stones.— Labour of Animals.— Mechanical Principles.— Gravity and Fall of 
 Bodies.— Accelerating and Retarding Forces.— Mill Gearing, Shafting, &c— 
 Transmission of Motive Power.— Heat.— Combustion: Fuels.— Warming, Venti- 
 lation, Cooking Stoves.— Steam.— Steam Engines and Boilers.— Railways.— 
 tramways.— Steam Ships.— Pumping Steam Engines and pumps.— Coal Gas, Gas 
 Engines, &c— Air in Motion.— Compressed Air.— hot Air engines.— Water 
 Power.— Speed of Cutting Tools.— Colours.— Electrical Engineering. 
 
 " Mr. Clark manifests what is an innate perception of what is likely to be useful in a pocket- 
 book, and he is really unrivalled in the art of condensation. It is very difficult to hit upon any 
 mechanical engineering subject concerning which this work supplies no information, and the 
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 tool, possessed of which the engineer will be saved many a wearisome calculation, or yet more 
 wearisome hunt through various text-books and treatises, and, as such, we can heartily recommend 
 It to our readers." — The Engineer. 
 
 " It would be found difficult to compress more matter within a similar compass, or produce a 
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 be appreciated by mechanical engineers of all classes." — Practical Engineer 
 
 L. A 
 
CROSBY LOCK WOOD &< SON'S CATALOGUE. 
 
 MR. HUTTON'S PRACTICAL HANDBOOKS. 
 
 THE WORKS' MANAGER'S HANDBOOK. 
 
 Comprising Modern Rules, Tables, and Data. For Engineers, Millwrights, 
 and Boiler Makers ; Tool Makers, Machinists, and Metal Workers ; Iron and 
 Brass Founders, &c. By W. S. Hutton, Civil and Mechanical Engineer, 
 Author of "The Practical Engineer's Handbook." Sixth Edition, carefully 
 Revised, with Additions. In One handsome Volume, medium 8vo, strongly 
 bound. [Just Published. 15/0 
 
 B^~~ The A uthor having compiled Rules and Data for his own use in a great 
 variety of modern engineering work, and having found his notes extremely useful, 
 decided to publish them — revised to date — believing that a practical work, suited to 
 the daily requirements of modern engineers, would be favourably received. 
 
 " Of this edition we may repeat the appreciative remarks we made upon the first and third. 
 Since the appearance of the latter very considerable modifications have been made, although the 
 total number of pages remains almost the same. It is a very useful collection of rules, tables, and 
 workshop and drawing office data." — The Engineer. May 10, 1895. 
 
 " The author treats every subject from the point of view of one who has collected workshop 
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 volume contains a great deal of that kind of information which is gained only by practical experience, 
 and is seldom written in books." — The Engineer, June 5, 1885. 
 
 " The volume is an exceedingly useful one, brimful with engineer's notes, memoranda, and 
 rules, and well worthy of being on every mechanical engineer's bookshelf." — Mechanical World. 
 
 " The information is precisely that likely to be required in practice. . . . The work forms 
 a desirable addition to the library not only of the works' manager, but of any one connected with 
 general engineering." — Mining Journal. 
 
 " Brimful of useful information, stated in a concise form, Mr. Hutton's books have met a 
 pressing want among engineers. The book must prove extremely useful to every practical man 
 possessing a copy." — Practical Engineer. 
 
 THE PRACTICAL ENGINEER'S HANDBOOK. 
 
 Comprising a Treatise on Modern Engines and Boilers, Marine, Locomotive, 
 and Stationary. And containing a large collection of Rules and Practical 
 Data relating to Recent Practice in Designing and Constructing all kinds of 
 Engines, Boilers, and other Engineering work. The whole constituting a com- 
 prehensive Key to the Board of Trade and other Examinations for Certificates 
 of Competency in Modern Mechanical Engineering. By Walter S. Hutton, 
 Civil and Mechanical Engineer, Author of "The Works' Manager's Handbook 
 for Engineers," &c. With upwards of 370 Illustrations. Fifth Edition, 
 Revised with Additions. Medium 8vo, nearly 500 pp., strongly bound. 
 
 [Just Published. 1 8/0 
 
 B9" This Work is designed as a companion Author's "Works' 
 
 Manager's Handbook." It possesses many new and features, and con- 
 
 tains, like its predecessor, a quantity of matter not originally ntended for publication, 
 but collected by the A uthor for his own use in the c nstruc on of a great variety of 
 Modern Engineering Work. 
 
 The information is given in a condensed and concise form, and is illustrated by 
 upwards of 370 Woodcuts ; and comprises a quantity of tabulated matter of great 
 value to all engaged in designing, constructing, or estimating for Engines, Boilers, 
 a«^ other Engineering Work. 
 
 "We have kept it at hand»for several weeks, referring to it as occasion arose, and we have not 
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 — Athenaum. 
 
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 something that will be of service to him." — Marine Engineer. 
 
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 mechanical engineering." — Building News. 
 
 " The author has collected together a surprising quantity of rules and practical data, and has 
 shown much judgment in the selections he has made. . . . There is no doubt that this book Is 
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 " A mass of information set down in simple language, and in such a form that it can be easily 
 referred to at any time. The matter is uniformly good and well chosen, and is greatly elucidated 
 by the illustrations. The book will find its way on to most engineers' shelves, where it will rank as 
 one of the most useful books of reference." — Practical Engineer 
 
 " Full of useful information, and should be found on the office shelf of all practical engineers.. 
 — English Mechanic. 
 
MECHANICAL ENGINEERING, &c. 
 
 MR. HUTTON'S PRACTICAL HAHDBOOKS-continued. 
 
 STEAM BOILER CONSTRUCTION. 
 
 A Practical Handbook for Engineers, Boiler-Makers, and Steam Users. 
 Containing a large Collection of Rules and Data relating to Recent Practice 
 in the Design, Construction, and Working of all Kinds of Stationary, Loco- 
 motive, and Marine Steam-Boilers. By Walter S. Hutton, Civil and 
 Mechanical Engineer, Author of "The Works' Manager's Handbook," "The 
 Practical Engineer's Handbook," &c. With upwards of 500 Illustrations. 
 Third Edition, Revised and much Enlarged, medium 8vo, cloth . . "1 8/0 
 B^*~ This Work is issued in continuation of the Series of Handbooks written 
 by the Author, viz. : — " The Works' Manager's Handbook " and." The Practical 
 Engineer's Handbook," which are so highly appreciated by engineers for the 
 practical nature of their information ; and is consequently written in the same style 
 as those works. 
 
 The Author believes that the concentration, in a convenient form for easy 
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 Boilers, will be of considerable service to those for whom it is intended, and he trusts 
 the book may be deemed worthy of as favourable a reception as has been accorded to 
 its predecessors. 
 
 " One of the best, if not the best, books on boilers that has ever been published. The infor- 
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 PRACTICAL MECHANICS' WORKSHOP COMPANION. 
 
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 A 2 
 
4 CROSBY LOCK WOOD &> SON'S CATALOGUE. 
 
 THE MECHANICAL ENGINEER'S REFERENCE BOOK. 
 
 For Machine and Boiler Construction. In Two Parts. Part I. General 
 
 Engineering Data. Part II. Boiler Construction. With 51 Plates and 
 
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MECHANICAL ENGINEERING, &c. 
 
 A HANDBOOK ON THE STEAM ENGINE. 
 
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 Crown 8vo, cloth. [Just Published. 7I& 
 
 "Practical, explicit, and profusely illustrated." — Glasgow Herald. 
 
 " We recommend the book, which gives the cost of various systems and illustrations showing 
 details of parts of machinery and general arrangements of complete installations." — Builder. 
 
 " May be recommended as a useful description of the machinery, the processes, and of the 
 facts, figures, and tabulated physics of refrigerating. It is one of the best compilations on the 
 su bj ec t. ' ' — Engineer. 
 
 TEA MACHINERY AND TEA FACTORIES. 
 
 A Descriptive Treatise on the Mechanical Appliances required in the Cultiva- 
 tion of the Tea Plant and the Preparation of Tea for the Market. By A. J. 
 Wallis-Tayler, A.-M. Inst. C.E. Medium 8vo, 468 pp. With 218 
 Illustrations. [Just Published. Net 25/0 
 
 Summary of Contents :— Mechanical Cultivation or Tillage of the 
 Soil.— Plucking or Gathering the Leaf.— Tea Factories.— The Dressing, 
 Manufacture or Preparation of Tea by Mechanical Means. —Artificial 
 Withering of the Leaf.— Machines for Rolling or Curling the Leaf.— Fer- 
 menting Process.— Machines for thk automatic Drying or Firing of the 
 Leaf.— Machines for Non-Automatic Drying or Firing of the Leaf.— Drying 
 or Firing Machines— Breaking or Cutting, and Sorting Machines.— Packing 
 the Tea.— Means of Transport on Tea Plantations— Miscellaneous Machinery 
 and Apparatus.— Final Treatment of the Tea.— Tables and memoranda. 
 
 "The subject of tea machinery is now one of the first interest to a large class of people, to 
 whom we strongly commend the volume." — Chamber of Commerce J oitrnal. 
 
 " When tea planting was first introduced into the British possessions little, if any, machinery 
 was employed, but now its use is almost universal. This volume contains a very lull account of the 
 machinery necessary for the proper outfit of a factory, and also a description of the processes best 
 carried out by this machinery." — Journal Society of Arts. 
 
 ENGINEERING ESTIMATES, COSTS, AND ACCOUNTS. 
 
 A Guide to Commercial Engineering. With numerous examples of Estimates 
 and Costs of Millwright Work, Miscellaneous Productions, Steam Engines and 
 Steam Boilers ; and a Section on the Preparation of Costs Accounts. By 
 A General Manager. Second Edition. 8vo, cloth. [Just Published. "| 2/0 
 " This is an excellent and very useful book, covering subject-matter in constant requisition in 
 
 every factory and workshop. . . . The book is invaluable, not only to the young engineer, but 
 
 also to the estimate department of every works." — Builder. 
 
 " We accord the work unqualified praise. The information is given in a plain, straightforward 
 
 manner, and bears throughout evidence of the intimate practical acquaintance of the author with 
 
 every phase of commercial engineering." — Mechanical World. 
 
CROSBY LOCK WOOD 6- SON'S CATALOGUE. 
 
 AERIAL OR WIRE=ROPE TRAMWAYS. 
 
 Their Construction and Management. By A. J.Wallis-Tayler, A.M. Inst. C.E. 
 
 With 81 Illustrations. Crown 8vo, cloth. [Just Published. 7/6 
 
 " This is in its way an excellent volume. Without going into the minutiae of the subject, it 
 
 yet lays before its readers a very good exposition of the various systems of rope transmission in use, 
 
 and gives as well not a little valuable information about their working, repair, and management. 
 
 We can safely recommend it as a useful general treatise on the subject." — The Engineer. 
 
 " Mr. Tayler has treated the subject as concisely as thoroughness would permit. The book 
 will rank with the best on this useful topic, and ve recommend it to those whose business is the 
 transporting of minerals and goods." — Mining Journal. 
 
 MOTOR CARS OR POWER=CARRIAGES FOR COMMON 
 
 ROADS. 
 
 By A. J. Wallis-Tayler, Assoc. Memb. Inst. C.E., Author of "Modern 
 Cycles," &c. 212 pp., with 76 Illustrations. Crown 8vo, cloth . . 476 
 
 " Mr. Wallis-Tayler's book is a welcome addition to the literature of the subject, as it is the 
 production of an Engineer, and has not been written with a view to assist in the promotion of 
 companies. . . . The book is clearly expressed throughout, and is just the sort of work that 
 an engineer, thinking of turning his attention to motor-carriage work, would do well to read as a 
 preliminary to starting operations." — E?igineering. 
 
 PLATING AND BOILER MAKING. 
 
 A Practical Handbook for Workshop Operations. By Joseph G. Horner, 
 A.M.I.M.E. 380 pp. with 338 Illustrations. Crown 8vo, cloth . . 7/6 
 
 "The latest production from the pen of this writer is characterised by that evidence of close 
 acquaintance with workshop methods which will render the book exceedingly acceptable to the 
 practical hand. We have no hesitation in commending the work as a serviceable and practical 
 handbook on a subject which has not hitherto received much attention from those qualified to deal 
 with it in a satisfactory manner." — Mechanical World. 
 
 PATTERN MAKING. 
 
 A Practical Treatise, embracing the Main Types of Engineering Construction, 
 and including Gearing, both Hand and Machine-made, Engine Work, Sheaves 
 and Pulleys, Pipes and Columns, Screws, Machine Parts, Pumps and Cocks, 
 the Moulding of Patterns in Loam and Greensand, &c, together with the 
 methods of estimating the weight of Castings ; with an Appendix of Tables for 
 Workshop Reference. By Joseph G. Horner, A.M.I.M.E. Second Edition, 
 Enlarged. With 450 Illustrations. Crown 8vo, cloth .... 7/6 
 
 *' A well-written technical guide, evidently written by a man who understands and has prac- 
 tised what he has written about. . . . We cordially recommend it to engineering students, young 
 journeymen, and others desirous of being initiated into the mysteries of pattern-making." — Builder. 
 
 "An excellent vade mecum for the apprentice who desires to become master of his trade.' 
 — English Mechanic. 
 
 MECHANICAL ENGINEERING TERMS 
 
 (Lockwood's Dictionary of). Embracing those current in the Drawing Office, 
 Pattern Shop, Foundry, Fitting, Turning, Smiths', and Boiler Shops, &c, &c. 
 Comprising upwards of 6,000 Definitions. Edited by Joseph G. Horner, 
 A.M.I.M.E. Second Edition, Revised, with Additions. Crown 8vo, cloth 7/6 
 
 "Just the sort of handy dictionary required by the various trades engaged in mechanical en- 
 gineering. The practical engineering pupil will find the book of great value in his studies, and every 
 foreman engineer and mechanic should have a copy." — Building News. 
 
 TOOTHED GEARING. 
 
 A Practical Handbook for Offices and Workshops. By Joseph Horner, 
 A.M.I.M.E. With 184 Illustrations. Crown 8vo, cloth . . . 6/0 
 
 " We must give the book our unqualified praise for its thoroughness of treatment, and we can 
 heartily recommend it to all interested as the most practical book on the subject yet written."— 
 Mechanical World. 
 
 FIRE PROTECTION. 
 
 A Complete Manual of the Organisation, Machinery, Discipline and General 
 Working of the Fire Brigade of London. By Captain Eyre M. Shaw, C.B., 
 Chief Officer, Metropolitan Fire Brigade. New and Revised Edition, Demy 
 8vo, cloth Net 5/0 
 
 FIRES, FIRE-ENGINES, AND FIRE BRIGADES. 
 
 With a History of Fire-Engines, their Construction, Use, and Manage- 
 ment ; Foreign Fire Systems ; Hints on Fire- Brigades, &c. By Chart.es 
 F. T. Young, C.E. 8vo, cloth £1 4s. 
 
 " To such of our readers as are interested in the subject of fires and fire apparatus we can 
 most heartily commend this book." — Engineering. 
 
MECHANICAL ENGINEERING, <&*. 7 
 
 STONE-WORKING MACHINERY. 
 
 A Manual dealing with the Rapid and Economical Conversion of Stone. With 
 Hints on the Arrangement and Management of Stone Works. By M. Powis 
 Bale, M.I. M.E. Second Edition, enlarged. With Illustrations. Crown 8vo, 
 cloth. [Just Published. 9/0 
 
 "The book should be in the hands of every mason or student of stonework."— Colliery 
 Guardian. 
 
 " A capital handbook for all who manipulate stone for building or ornamental purposes."— 
 Machinery Market. 
 
 PUMPS AND PUMPING. 
 
 A Handbook for Pump Users. Being Notes on Selection, Construction, and 
 
 Management. By M. Powis Bale, M.I. M.E. Third Edition, Revised. 
 
 Crown 8vo, cloth. [Just Published. 2/6 
 
 "The matter is set forth as concisely as possible. In fact, condensation rather than diffuse- 
 
 ness has been the author's aim throughout ; yet he does not seem to have omitted anything likely to 
 
 be of use." — Journal of Gas Lighting. 
 
 " Thoroughly practical and simply and clearly written." — Glasgow Herald. 
 
 MILLING MACHINES AND PROCESSES. 
 
 A Practical Treatise on Shaping Metals by Rotary Cutters. Including 
 Information on Making and Grinding the Cutters. By Paul N. Hasluck, 
 Author of "Lathe- Work." 352 pp. With upwards of 300 Engravings. Large 
 
 crown 8vo, cloth 1 2/6 
 
 " A new departure in engineering literature. . . . We can recommend this work to all in- 
 terested in milling machines ; it is what it professes to be — a practical treatise." — Engineer. 
 
 " A capital and reliable book which will no doubt be of considerable service both to those 
 who are already acquainted with the process as well as to those who contemplate its adoption."— 
 Industries. 
 
 LATHE=WORK. 
 
 A Practical Treatise on the Tools, Appliances, and Processes employed in 
 the Art of Turning. By Paul N. Hasluck. Sixth Edition. Crown 8vo, 
 cloth 6/0 
 
 " Written by a man who knows not only how work ought to be done, but who also knows how 
 to do it, and how to convey his knowledge to others. To all turners this book would be valuable." — 
 Engineering. 
 
 " We can safely recommend the work to young engineers. To the amateur it will simply be 
 invaluable. To the student it will convey a great deal of useful information."— Engineer. 
 
 SCREW=THREADS, 
 
 And Methods of Producing Them. With numerous Tables and complete 
 Directions for using Screw-Cutting Lathes. By Paul N. Hasluck, Author 
 of " Lathe- Work," &c. With Seventy-four Illustrations. Fifth Edition. 
 
 Waistcoat-pocket size "I /6 
 
 " Full of useful information, hints and practical criticism. Taps, dies, and screwing tools 
 generally are illustrated and their actions described." — Mechanical JVorld. 
 
 " It is a complete compendium of all the details of the screw-cutting lathe ; in fact a ntultum- 
 in-parvo on all the subjects it treats upon." — Carpenter and Builder. 
 
 TABLES AND MEMORANDA FOR ENGINEERS, 
 
 MECHANICS, ARCHITECTS, BUILDERS, &c. 
 
 Selected and Arranged by Francis Smith. Sixth Edition, Revised, including 
 Electrical Tables, Formulae, and Memoranda. Waistcoat-pocket size, 
 limp leather. [Just Published. 1 1Q 
 
 " It would, perhaps, be as difficult to make a small pocket-book selection of notes and formulae 
 to suit ALL engineers as it would be to make a universal medicine ; but Mr. Smith's waistcoat- 
 pocket collection may be looked upon as a successful attempt." — Engineer. 
 
 " The best example we have ever seen of 270 pages of useful matter packed into the dimen- 
 sions of a card-case." — Building News. " A veritable pocket treasury of knowledge." — Iron. 
 
 POCKET GLOSSARY OF TECHNICAL TERMS. 
 
 English-French, French-English ; with Tables suitable for the Architectural, 
 Engineering, Manufacturing, and Nautical Professions. By John James 
 Fletcher, Engineer and Surveyor. Second Edition, Revised and Enlareed. 
 200 pp. Waistcoat-pocket size, limp leather 1/6 
 
 " It is a very great advantage for readers and correspondents in France and England to have 
 so large a number of the words relating to engineering and manufacturers collected in a lilliputian 
 volume. The little book will be useful both to students and travellers." — Architect. 
 
 The glossary of terms is very complete, and many of the Tables are new and well arranged. 
 We cordially commend the book." — Mechanical World, 
 
8 CROSBY LOCK WOOD & SON'S CATALOGUE. 
 
 THE ENGINEER'S YEAR BOOK FOR 1900. 
 
 Comprising Formulae, Rules, Tables, Data and Memoranda in Civil, Mechanical, 
 Electrical, Marire and Mine Engineering. By H. R. Kempe, A.M. Inst. C.E., 
 M.I.E.E., Technical Officer of the Engineer-in-Chief's Office, General Post 
 Office, London, Author of "A Handbook of Electrical Testing." "The 
 Electrical Engineer's Pocket-Book,"&c. Withabout 1,000 Illustrations, specially 
 Engraved for the work. Crown 8vo, 800 pp., leather. [Just Published. 8/0 
 
 " Represents an enormous quantity of work, and forms a desirable book of reference." — The 
 Engineer. 
 
 "The volume is distinctly in advance of most similar publications in this country."— 
 Engineering. 
 
 " This valuable and well-designed book of reference meets the demands of all descriptions of 
 engineers." — Saturday Review. 
 
 " Teems with up-to-date information in every branch of engineering and construction."— 
 Building News. 
 
 " The needs of the engineering profession could hardly be supplied in a more admirable, 
 complete and convenient form. To say that it more than sustains all comparisons is praise of the 
 highest sort, and that may justly be said of it." — Mining Journal. 
 
 " There is certainly room for the newcomer, which supplies explanations and directions, as 
 well as formulae and tables. It deserves to become one of the most successful of the technical 
 annuals." — Architect. 
 
 " Brings together with great skill all the technical information which an engineer has to use 
 day by day. It is in every way admirably equipped, and is sure to prove successful." — Scotsman. 
 
 " The up-to-dateness of Mr. Kempe's compilation is a quality that will not be lost on the busy 
 people for whom the work is intended." — Glasgow Herald. 
 
 THE PORTABLE ENGINE. 
 
 A Practical Manual on its Construction and Management. For the use 
 of Owners and Users of Steam Engines generally. By William Dyson 
 
 Wansbrough. Crown 8vo, cloth 3/6 
 
 " This is a work of value to those who use steam machinery. . . . Should be read by every 
 one who has a steam engine, on a farm or elsewhere." — Mark Lane Express. 
 
 " We cordially commend this work to buyers and owners of steam-engines, and to those who 
 have to do with their construction or use." — Timber Trades Journal. 
 
 " Such a general knowledge of the steam-engine as Mr. Wansbrough furnishes to the reader 
 should be acquired by all intelligent owners and others who use the steam-engine." — Building News. 
 "An excellent text-book of this useful form of engine. The ' Hints to Purchasers' contain a 
 good deal of common-sense and practical wisdom." — English Mechanic. 
 
 IRON AND STEEL. 
 
 A Work for the Forge, Foundry, Factory, and Office. Containing ready, 
 useful, and trustworthy Information for Ironmasters and their Stock-takers ; 
 Managers of Bar, Rail, Plate, and Sheet Rolling Mills; Iron and Metal 
 Founders ; Iron Ship and Bridge Builders ; Mechanical, Mining, and Con- 
 sulting Engineers ; Architects, Contractors, Builders, &c. By Charles Hoare, 
 Author of " The Slide Rule," &c. Ninth Edition. 32mo, leather . 6/0 
 
 " For comprehensiveness the book has not its equal." — Iron. 
 
 " One of the best of the pocket books." — English Mechanic. 
 
 CONDENSED MECHANICS. 
 
 A Selection of Formulae, Rules, Tables, and Data or the Use of Engineering 
 Students, Science Classes, &c. In accordance with the Requirements of the 
 Science and Art Department. By W. G. Crawford Hughes, A.M.I.C.E. 
 
 Crown 8vo, cloth 2 6 
 
 " The book is well fitted or those who are either confronted with practical problems in 
 their work, or are preparing for examination and wish to refresh their knowledge by gomg through 
 their formulae again." — Marine Engineer. 
 
 " It is well arranged, and meets the wants of those for whom it is intended." — Railway News. 
 
 THE SAFE USE OF STEAM. 
 
 Containing Rules for Unprofessional Steam Users. By an Engineer. Seventh 
 Edition. Sewed 6d. 
 
 " If steam-users would but learn this little book by heart, boiler explosions would become 
 sensations by their rarity." — English Mechanic. 
 
 HEATING BY HOT WATER. 
 
 With Information and Suggestions on the best Methods of Heating Public, 
 Private and Horticultural Buildings. By Walter Jones. Second Edition. 
 With 96 Illustrations, crown 8vo, cloth Net 276 
 
 "We confidently recommend all interested in heating by hot water to secure a copy of this 
 walu tble little treatise. '— The Plumber and Decorator, 
 
MECHANICAL ENGINEERING, &>c. 
 
 THE LOCOMOTIVE ENGINE. 
 
 The Autobiography of an Old Locomotive Engine. By Robert Weather- 
 burn, M.I.M.E. With Illustrations and Portraits of George and Robert 
 Stephenson. Crown Svo, cloth. \h<st Published. Net 2 6 
 
 Summary of Contents : — prologue.— Cylinders.— motions.— Connecting 
 Rods.— Frames.— Wheels.— Pumps, Clacks, &c— Injectors.— Boilers.— Smoke Box. 
 —Chimney.— Weather board and awning.— internal Dissensions.— Engine 
 Drivers, &c. 
 
 " It would be difficult to imagine anything more ingeniously planned, more cleverly worked 
 out, and more charmingly written. Readers cannot fail to find the volume most enjoyable." — 
 Glasgow Herald. 
 
 THE LOCOMOTIVE ENGINE AND ITS DEVELOPMENT. 
 
 A Popular Treatise on the Gradual Improvements made in Railway Engines 
 between 1803 and 1896. By Clement E. Stretton, C.E. Fifth Edition, 
 Enlarged. With 120 Illustrations. Crown 8vo, cloth. [Just Published. 3/6 
 
 " Students of railway history and all who are interested in the evolution of the modern loco- 
 motive will find much to attract and entertain in this volume." — The Times. 
 
 LOCOMOTIVE ENGINE DRIVING. 
 
 A Practical Manual for Engineers in Charge of Locomotive Engines. By 
 Michael Reynolds, Member of the Society of Engineers, formerly Loco- 
 motive Inspector, L. B. & S. C. R. Ninth Edition. Including a Key to 
 the Locomotive Engine. Crown 8vo, cloth 4/6 
 
 " Mr. Reynolds has supplied a want, and has supplied it well. We can confidently recom- 
 mend the book not only to the practical driver, but to everyone who takes an interest in the 
 performance of locomotive engines." — The Engineer. 
 
 "Mr. Reynolds has opened a new chapter in the literature of the day. His treatise is 
 admirable. "—A thenceum. 
 
 THE MODEL LOCOMOTIVE ENGINEER, 
 
 Fireman, and Engine-Boy. Comprising a Historical Notice of the Pioneer 
 Locomotive Engines and their Inventors. By Michael Reynolds. Second 
 Edition, with Revised Appendix. Crown 8vo, cloth. [Just Published. 4/6 
 
 " From the technical knowledge of the author, it will appeal to the railway man of to-day 
 more forcibly than anything written by Dr. Smiles. . . . The volume contains information of a 
 technical kind, and facts that every driver should be familiar with." — English Mechanic. 
 
 " We should be glad to see this book in the possession of everyone in the kingdom who has 
 ever laid, or is to lay, hands on a locomotive engine." — Iron. 
 
 CONTINUOUS RAILWAY BRAKES. 
 
 A Practical Treatise on the several Systems in Use in the United Kingdom : 
 their Construction and Performance. With copious Illustrations and numerous 
 
 Tables. By Michael Reynolds. 8vo, cloth 9 
 
 " A popular explanation of the different brakes. It will be of great assistance in forming 
 
 public opinion, and will be studied with benefit by those who take an interest in the brake." — English 
 
 Mechanic. 
 
 STATIONARY ENGINE DRIVING. 
 
 A Practical Manual for Engineers in Charge of Stationary Engines. By 
 
 Michael Reynolds. Sixth Edition. Crown 8vo, cloth . . . 4 6 
 
 "The author is thoroughly acquainted with his subjects, and his advice on the various points 
 
 treated is clear and practical. . . . He has produced a manual which is an exceedingly useful 
 
 one for the class for whom it is specially intended." — Engineering. 
 
 " Our author leaves no stone unturned. He is determined that his readers shall not only 
 know something about the stationary engine, but all about it." — Engineer. 
 
 ENGINE-DRIVING LIFE. 
 
 Stirring Adventure and Incidents in the Lives of Locomotive Engine- 
 Drivers* By Michael Reynolds. Third Edition. Crown 8vo, cloth . 1/6 
 "Perfectly fascinating. Wilkie Collins's most thrilling conceptions are thrown into the 
 shade by true incidents, endless in their variety, related in every page."— North British Mail. 
 
 THE ENGINEMAN'S POCKET COMPANION, 
 
 And Practical Educator for Enginemen, Boiler Attendants, and Mechanic?. 
 
 By Michael Reynolds. With 45 Illustrations and numerous Diagrams. 
 
 Fourth Edition, Revised. Royal i8mo, strongly bound for pocket wear 3 6 
 
 " This admirable work is well suited to accomplish its object, being the honest workmanship 
 
 of a competent engineer." — Glasgow Herald. 
 
io CROSBY LOCK WOOD &> SON'S CATALOGUE. 
 
 CIVIL ENGINEERING, SURVEYING, &c. 
 
 LIGHT RAILWAYS FOR THE UNITED KINGDOM, 
 
 INDIA, AND THE COLONIES. 
 
 A Practical Handbook setting forth the Principles on which Light Railways 
 should be Constructed, Worked, and Financed ; and detailing the Cost of 
 Construction, Equipment, Revenue and Working Expenses of Local Railways 
 already established in the above-mentioned countries, and in Belgium, France, 
 Switzerland, &c. By J. C. Mackay, F.G.S., A.M. Inst. C.E. Illustrated 
 with Plates and Diagrams. Medium 8vo, cloth. [Just Published. "| 5/0 
 
 " Mr. Mackay 's volume is clearly and concisely written, admirably arranged, and freely 
 Illustrated. The book is exactly what has been long wanted. We recommend it to all interested 
 in the subject. It is sure to have a wide sale." — Rail-way News. 
 
 " Those who desire to have within reach general information concerning almost all the light 
 railway systems in the world will do well to buy Mr. Mackay 's book." — Engineer. 
 
 " This work appears very opportunely, when the extension of the system on a large scale to 
 England is at last being mooted. In its pages we find all the information that the heart of man can 
 desire on the subject. . . . every detail in its story, founded on the experience of other countries 
 and applied to the possibilities of England, is put before us." — Spectator. 
 
 PRACTICAL TUNNELLING. 
 
 Explaining in detail Setting-out the Works, Shaft-sinking, and Heading-driving, 
 Ranging the Lines and Levelling underground, Sub-Excavating, Timbering 
 and the Construction of the Brickwork of Tunnels, with the amount of Labour 
 required for, and the Cost of, the various portions of the work. By Frederick 
 W. Simms, M.Inst. C.E. Fourth Edition, Revised and Further Extended, 
 including the most recent (1895) Examples of Sub-aqueous and other Tunnels, 
 by D. Kinnear Clark, M. Inst. C.E. Imperial 8vo, with 34 Folding Plates 
 and other Illustrations. Cloth. [Just Published. £2 2s. 
 
 " The present (1896) edition has been brought right up to date, and is thus rendered a work to 
 which civil engineers generally should have ready access, and to which engineers who have con- 
 struction work can hardly afford to be without, but which to the younger members of the profession 
 is invaluable, as from its pages they can learn the state to which the science of tunnelling has 
 attained." — Railway News. 
 
 "The estimation in which Mr. Simms's book has been held for many years cannot be more 
 truly expressed than in the words of the late Prof. Rankine : * The best source of information on 
 the subject of tunnels is Mr. F. W. Simms's work on Practical Tunnelling.' " — Architect. 
 
 THE WATER SUPPLY OF TOWNS AND THE CON- 
 STRUCTION OF WATER-WORKS. 
 
 A Practical Treatise for the Use of Engineers and Students of Engineering. 
 By W. K. Burton, A.M. Inst. C.E., Professor of Sanitary Engineering in the 
 Imperial University, Tokyo, Japan, and Consulting Engineer to the Tokyo 
 Water-works. Second Edition, Revised and Extended. With numerous 
 Plates and Illustrations. Super-royal 8vo, buckram. [Just Published. 25/0 
 
 I. INTRODUCTORY. — II. DIFFERENT QUALITIES OF WATER. — III. QUANTITY OF 
 
 Water to be provided.— IV. On Ascertaining whether a Proposed Source of 
 Supply is Sufficient. —V. On Estimating the Storage Capacity required 
 to be Provided.— VI. Classification of Water-works.— VII. Impounding Reser- 
 voirs.— VIII. Earthwork Dams.— IX. Masonry Dams.— X. The purification of 
 Water.— XI. Settling Reservoirs.— XII. Sand Filtration.— XIII. purification 
 of Water by action of Iron, Softening of Water by Action of Lime, Natural 
 Filtration.— XIV. Service or Clean Water Reservoirs— Water Towers— Stand 
 Pipes.— XV. The Connection of Settling Reservoirs, Filter Beds and Service 
 Reservoirs.— XVI. pumping Machinery.— XVII. Flow of Water in Conduits- 
 Pipes and open Channels.— XVIII. Distribution Systems.— XIX. Special Pro- 
 visions for the Extinction of Fire.— XX. Pipes for Water-works.— XXI. Pre- 
 vention of Waste of Water.— XXII. Various Applications used in Connection 
 with Water-works. 
 
 Appendix I. By Prof. JOHN MILNE, F.R.S.— Considerations concerning the 
 Probable Effects of Earthquakes on Water-works, and the Special Pre- 
 cautions to be taken in Earthquake Countries. 
 
 Appendix II. By JOHN DE RIJKE, C.E.— On Sand Dunes and^Dune Sand as 
 a Source of water Supply. 
 
 " The chapter upon filtration of water is very complete, and the details of construction well 
 illustrated. . . . The work should be specially valuable to civil engineers engaged in work in 
 Japan, but the interest is by no means confined to that locality." — Engineer. 
 
 " We congratulate the author upon the practical commonsense shown in the preparation of 
 this work. . . . The plates and diagrams have evidently been prepared with great care, and 
 cannot fail to be of great assistance to the student." — Builder. 
 
 " The whole art of water- works construction is dealt with in a clear and comprehensive fashion 
 In this handsome volume. . . . Mr. Burton's practical treatise shows in all its sections the fruit 
 of independent study and individual experience. It is largely based upon his own practice in the 
 branch of engineering of which it treats." — Saturday Review. 
 
CIVIL ENGINEERING, SURVEYING, S-c. n 
 
 THE WATER SUPPLY OF CITIES AND TOWNS. 
 
 By William Humber, A. M. Inst. C.E., and M.Inst M E., Author of "Cast 
 and Wrought Iron Bridge Construction," &c, &c. Illustrated with 50 Double 
 Plates, 1 Single Plate, Coloured Frontispiece, and upwards of 250 Woodcuts, 
 and containing 400 pp. of Text. Imp. 4to, elegantly and substantially 
 
 balf-bound in morocco Net £6 6s. 
 
 List of Contents. 
 
 I. Historical Sketch of some of the means that have been adopted for 
 the Supply of Water to Cities and Towns.— II. Water and the Foreign Matter 
 
 USUALLY ASSOCIATED WITH IT.— III. RAINFALL AND EVAPORATION.— IV. SPRINGS AND 
 
 the Water-bearing Formations of various Districts.— V. Measurement and 
 Estimation of the Flow of Water.— VI. On the Selection of the Source of 
 Supply.— vii. wells.— vm. reservoirs.— IX. The purification of water.— 
 X. Pumps.— XI. Pumping Machinery.— XII. Conduits.— XIII. Distribution of Water. 
 —XIV. Meters, Service Pipes, and house Fittings.— XV. The Law of Economy of 
 Water-works.— XVI. Constant and Intermittent Supply.— XVII. Description of 
 Plates.— Appendices, giving Tables of Rates of Supply, Velocities, &c, &c, 
 together with specifications of several works illustrated, among which 
 will be found : aberdeen, bldeford, canterbury, dundee, halifax, lambeth, 
 rotherham, dublin, and others. 
 
 " The most systematic and valuable work upon water supply hitherto produced in English, or 
 in any other language. It is characterised almost throughout by an exhaustiveness much more 
 distinctive of French and German than of English technical treatises."— Engineer. 
 
 RURAL WATER SUPPLY. 
 
 A Practical Handbook on the Supply of Water and Construction of Water- 
 works for small Country Districts. By Allan Greenwell, A.M.I.C.E., 
 and W. T. Curry, A.M.I.C.E., F.G.S. With Illustrations. Second Edition, 
 Revised. Crown 8vo, cloth. [Just Published. 5/0 
 
 " We conscientiously recommend it as a very useful book for those concerned in obtaining 
 water for small districts, giving a great deal of practical information in a small compass." — Builder. 
 " The volume contains valuable information upon all matters connected with water supply. 
 . . . Full of details on points which are continually before water-works engineers."— Nature. 
 
 HYDRAULIC POWER ENGINEERING. 
 
 A Practical Manual on the Concentration and Transmission of Power by 
 Hydraulic Machinery. By G. Croydon Marks, A.M. Inst. C.E. With 
 nearly 200 Illustrations. 8vo, cloth. [Just Published. Net 90 
 
 Summary of Contents:— Principles of Hydraulics.— The Observed Flow 
 of Water.— Hydraulic Pressures, Material.— Test Load Packings for Sliding 
 Surfaces.— Pipe Joints.— Controlling Valves.— Platform Lifts.— workshop. 
 Factory, and Dock Cranes.— Hydraulic Accumulators. —Presses.— Sheet Metal 
 Working and Forging Machinery.— Hydraulic Rivettkrs.— Hand, Power, and 
 Steam Pumps.— Turbines.— Impulse and Re-action Turbines.— Design of Tur- 
 bines.— Water Wheels.— Hydraulic Engines.— Recent Achievements.— Tables. 
 
 "We have nothing but praise for this thoroughly valuable work. The author has succeeded 
 in rendering his subject interesting as well as instructive." — Practical Engineer. 
 
 "Can be unhesitatingly recommended as a useful and up-to-date manual on hydraulic trans- 
 mission and utilisation of power." — Mechanical World. 
 
 HYDRAULIC TABLES, CO-EFFICIENTS, & FORMUL/E. 
 
 For Finding the Discharge of Water from Orifices, Notches, Weirs, Pipes, and 
 Rivers. With New Formulae, Tables, and General Information on Rain-fall, 
 Catchment-Basins, Drainage, Sewerage, Water Supply for Towns and Mill 
 Power. By John Neville, Civil Engineer, M.R.I.A. Third Edition, 
 revised, with additions. Numerous Illustrations. Crown 8vo, cloth . 1 4/0 
 "It is, of all English books on the subject, the one nearest to completeness." — Architect. 
 
 HYDRAULIC MANUAL. 
 
 Consisting of Working Tables and Explanatory Text. Intended as a Guide in 
 Hydraulic Calculations and Field Operations. By Lowis D'A. Jackson, 
 Author of "Aid to Survey Practice," "Modern Metrology," &c. Fourth 
 Edition, Enlarged. Large crown 8vo, cloth 1 6/0 
 
 " The author has constructed a manual which may be accepted as a trustworthy guide 
 to this branch of the engineer's profession." — Engineering. 
 
 WATER ENGINEERING. 
 
 A Practical Treatise on the Measurement, Storage, Conveyance, and Utilisa- 
 tion of Water for the Supply of Towns, for Mill Power, and for other Purposes. 
 By C. Slagg, A. M. Inst. C.E. Second Edition. Crown 8vo, cloth . 7/6 
 " As a small practical treatise on the water supply of towns, and on some applications of water- 
 power, the work is in many respects excellent." — Engineering. 
 
12 CROSBY LOCK WOOD &> SON'S CATALOGUE. 
 
 THE RECLAMATION OF LAND FROM TIDAL WATERS. 
 
 A Handbook for Engineers, Landed Proprietors, and others interested in 
 
 Works of Reclamation. By Alexander Beazeley, M.Inst. C.E. With 
 
 Illustrations. 8vo, cloth. [Just Published. Net 1 0/6 
 
 " The book shows in a concise way what has to be done in reclaiming land from the sea, and 
 
 the best way of doing- it. The work contains a great deal of practical and useful information which 
 
 cannot fail to be of service to engineers entrusted with the enclosure of salt marshes, and to land 
 
 owners intending to reclaim land from the sea." — The Engineer. 
 
 The author has carried out his task efficiently and well, and his book con'ains a large 
 
 amount of information of great service to engineers and others interested in works of reclamition." 
 
 — Nature. 
 
 MASONRY DAMS FROM INCEPTION TO COMPLETION. 
 
 Including numerous Formulae, Forms of Specification and Tender, Pocket 
 Diagram of Forces, &c. For the use of Civil and Mining Engineers. By 
 C. F. Courtney, M. Inst. C.E. 8vo, cloth. [Just Published. 9/0 
 
 " The volume contains a good deal of valuable data, and furnishes the engineer with practical 
 advice. The author deals with his subject from the inception to the finish. Many useful sugges- 
 tions will be found in the remarks on site and position, location of dam, foundations and 
 construction." — Building News. 
 
 RIVER BARS. 
 
 The Causes of their Formation, and their Treatment by " Induced Tidal 
 Scour ; " with a Description of the Successful Reduction by this Method of 
 the Bar at Dublin. By I. J. Mann, Assist. Eng. to the Dublin Port and Docks 
 
 Board. Royal 8vo, cloth 7/6 
 
 'We recommend all interested in harbour works — and, indeed, those concerned in the 
 Improvements of rivers generally — to read Mr. Mann's interesting work." — Engineer. 
 
 TRAMWAYS: THEIR CONSTRUCTION AND WORKING. 
 
 Embracing a Comprehensive History of the System ; with an exhaustive 
 Analysis of the Various Modes of Traction, including Horse Power, Steam, 
 Cable Traction, Electric Traction, &c. ; a Description of the Varieties of 
 Rolling Stock ; and ample Details of Cost and Working Expenses. New 
 Edition, Thoroughly Revised, and Including the Progress recently made in 
 Tramway Construction, &c, &c. By D. Kinnear Clark, M.Inst. C.E. 
 With 400 Illustrations. 8vo, 780 pp., buckram. [Just Published. 28'0 
 
 " The new volume is one which will rank, among tramway engineers and those interested in 
 tramway working, with the Author's world-famed book on railway machinery." — The Engineer. 
 
 PRACTICAL SURVEYING. 
 
 A Text-Book for Students preparing for Examinations or for Survey-work in 
 the Colonies. By George W. Usill, A.M. I. C.E. With 4 Plates and up- 
 wards of 330 Illustrations. Sixth Edition. Including Tables of Natural Sines, 
 Tangents, Secants, &c. Crown 8vo, cloth 7/6 J or, on Thin Paper, leather, 
 gilt edges, for pocket use. [Just Published. 1 2/6 
 
 "The best forms of instruments are described as to their construction, uses and modes 
 of employment, and there are innumerable hints on work and equipment such as the author, in 
 his experience as surveyor, draughtsman and teacher, has found necessary, and which the student 
 in his inexperience will find most serviceable." — Engineer. 
 
 " The latest treatise in the English language on surveying, and we have no hesitation in say- 
 ing that the student will find it a better guide than any of its predecessors. Deserves to be 
 recognised as the first book which should be put in the hands of a pupil of Civil Engineering."— 
 A rchitect. 
 
 SURVEYING WITH THE TACHEOMETER. 
 
 A practical Manual for the use of Civil and Military Engineers and Surveyors. 
 Including two series of Tables specially computed for the Reduction of 
 Readings in Sexagesimal and in Centesimal Degrees. By Neil Kennedy, 
 M. Inst. C.E. With Diagrams and Plates. Demy 8vo, cloth. 
 
 [Just Published. Net 10/6 
 " The work is very clearly written, and should remove all difficulties in the way of any surveyor 
 desirous .of making use of this useful and rapid instrument.'' — Nature. 
 
 AID TO SURVEY PRACTICE. 
 
 For Reference in Surveying, Levelling, and Setting-out ; and in Route Sur- 
 veys of Travellers by Land and Sea. With Tables, Illustrations, and Records. 
 By Lowis D'A. Jackson, A.M. I. C.E. 8vo, cloth .... 12/6 
 "A valuable vade-mecum for the surveyor. We recommend this book as containing an 
 admirable supplement to the teaching of the accomplished surveyor."— Athenaum. 
 
 " The author brings to his work a fortunate union of theory and practical experience which, 
 aided by a clear and lucid style of writing, renders the book a very useful one." — Builder. 
 
CIVIL ENGINEERING, SURVEYING, &>c. 13 
 
 ENGINEER'S & MINING SURVEYOR'S FIELD BOOK. 
 
 Consisting of a Series of Tables, with Rules, Explanations of Systems, and 
 use of Theodolite for Traverse Surveying and plotting the work with minute 
 accuracy by means of Straight Edge and Set Square only ; Levelling with the 
 Theodolite, Casting-out and Reducing Levels to Datum, and Plotting Sections 
 in the ordinary manner ; Setting-out Curves with the Theodolite by Tangential 
 Angles and Multiples with Right and Left-hand Readings of the Instrument ; 
 Setting-out Curves without Theodolite on the System of Tangential Angles by 
 Sets of Tangents and Offsets ; and Earthwork Tables to 80 feet deep, calcu- 
 lated for every 6 inches in depth. By W. Davis Haskoll, C.E. With 
 numerous Woodcuts. Fourth Edition, Enlarged. Crown 8vo, cloth . ~\ 2/0 
 
 " The book is very handy ; the separate tables of sines and tangents to every minute will make 
 it useful for many other purposes, the genuine traverse tables existing all the same." — Athenaum. 
 
 " Every person engaged in engineering field operations will estimate the importance of such 
 a work and the amount of valuable time which will be saved by reference to a set of reliable tables 
 prepared with the accuracy and fulness of those given in this volume." — Railway News. 
 
 LAND AND MARINE SURVEYING. 
 
 In Reference to the Preparation of Plans for Roads and Railways ; Canals, 
 Rivers, Towns' Water Supplies ; Docks and Harbours. With Description 
 and Use of Surveying Instruments. By W. Davis Haskoll, C.E. Second 
 Edition, Revised, with Additions. Large crown 8vo, cloth . . . 9/0 
 
 " This book must prove of great value to the student. We have no hesitation in recom- 
 mending it, feeling assured that it will more than repay a careful study." — Mechanical JVorld. 
 
 " A most useful book for the student. We strongly recommend it as a carefully-written 
 and valuable text-book. It enjoys a well-deserved repute among surveyors." — Builder. 
 
 " This volume cannot fail to prove of the utmost practical utility. It may be safely recom- 
 mended to all students who aspire to become clean and expert surveyors." — Mining- Journal. 
 
 PRINCIPLES AND PRACTICE OF LEVELLING. 
 
 Showing its Application to Purposes of Railway and Civil Engineering in 
 the Constiuction of Roads ; with Mr. Telford's Rules for the same. By 
 Frederick W. Simms, F.G.S., M. Inst. C.E. Eighth Edition, with the 
 addition of Law's Practical Examples for Setting-out Railway Curves, and 
 Trautwine's Field Practice of Laying-out Circular Curves. With 7 Plates 
 
 and numerous Woodcuts, 8vo, cloth 8/6 
 
 *** Trautwine on Curves may be had separate S/O 
 
 " The text -book on levelling in most of our engineering schools and colleges." — Engineer. 
 "The publishers have rendered a substantial service to the profession, especially to the 
 younger members, by bringing out the present edition of Mr. Simms's useful work." — Engineering. 
 
 AN OUTLINE OF THE METHOD OF CONDUCTING 
 
 A TRIGONOMETRICAL SURVEY. 
 
 For the Formation of Geographical and Topographical Maps and Plans, Mili- 
 tary Reconnaissance, LEVELLING, &c, with Useful Problems, Formulae, 
 and Tables. By Lieut. -General Frome, R.E. Fourth Edition, Revised and 
 partly Re-written by Major-General Sir Charles Warren, G.C.M.G., R.E. 
 With 19 Plates and 115 Woodcuts, royal 8vo, cloth .... 1 6/0 
 " No words of praise from us can strengthen the position so well and so steadily maintained 
 by this work. Sir Charles Warren has revised the entire work, and made such additions as were 
 necessary to bring every portion of the contents up to the present date." — Broad Arrow. 
 
 TABLES OF TANGENTIAL ANGLES AND MULTIPLES 
 FOR SETTING-OUT CURVES. 
 
 From 5 to 200 Radius. By A. Beazeley, M. Inst. C.E. 6th Edition, 
 Revised. With an Appendix on the use of the Tables for Measuring up 
 Curves. Printed on 50 Cards, and sold in a cloth box, waistcoat-pocket size. 
 
 [Just Published. 3/6 
 " Each table is printed on a card, which, placed on the theodolite, leaves the hands free 
 to manipulate the instrument — no small advantage as regards the rapidity of work." — Engineer. 
 
 " Very handy : a man may know that all his day's work must fall on two of these cards, which 
 he puts Into his own card-case, and leaves the rest behind." — Atheticeiim. 
 
 HANDY GENERAL EARTH-WORK TABLES. 
 
 Giving the Contents in Cubic Yards of Centre and Slopes of Cuttings and 
 Embankments from 3 inches to 80 feet in Depth or Height, for use with either 
 66 feet Chain or 100 feet Chain. By J. H. Watson Buck, M. Inst. C.E. 
 On a Sheet mounted in cloth case. [Just Published. 3/6 
 
14 CROSBY LOCK WOOD & SON'S CATALOGUE. 
 
 EARTHWORK TABLES. 
 
 Showing the Contents in Cubic Yards of Embankments, Cuttings, &c, of 
 Heights or Depths up to an average of 80 feet. By Joseph Broadbent, C.E., 
 and Francis Cam pin, C.E. Crown 8vo, cloth 5/0 
 
 " The way in which accuracy is attained, by a simple division of each cross section into three 
 elements, two in which are constant and one variable, is ingenious." — Athenceutn. 
 
 A MANUAL ON EARTHWORK. 
 
 By Alex. J. S. Graham, C.E. With numerous Diagrams. Second Edition. 
 x8mo, cloth 2/6 
 
 THE CONSTRUCTION OF LARGE TUNNEL SHAFTS. 
 
 A Practical and Theoretical Essay. By J. H. Watson Buck, M. Inst. C.E., 
 Resident Engineer, L. and N. W. R. With Folding Plates, 8vo, cloth 1 2/0 
 
 " Many of the methods given are of extreme practical value to the mason, and the observa- 
 tions on the form of arch, the rules for ordering the stone, and the construction of the templates, 
 will be found of considerable use. We commend the book to the engineering profession."— 
 Building News. 
 
 " Will be regarded by civil engineers as of the utmost value, and calculated to save much 
 time and obviate many mistakes." — Colliery Guardian. 
 
 CAST & WROUGHT IRON BRIDGE CONSTRUCTION 
 
 (A Complete and Practical Treatise on), including Iron Foundations. In 
 Three Parts. — Theoretical, Practical, and Descriptive. By William Humber, 
 A. M. Inst. C.E., and M. Inst. M.E. Third Edition, revised and much im- 
 proved, with 115 Double Plates (20 of which now first appear in this edition), 
 and numerous Additions to the Text. In 2 vols., imp. 4to, half-bound in 
 
 morocco £6 1 6s. 6d. 
 
 " A very valuable contribution to the standard literature of civil engineering. In addition to 
 elevations, plans, and sections, large scale details are given, which very much enhance the 
 Instructive worth of those illustrations." — Civil Engineer and Architect 's Journal. 
 
 " Mr. Humber's stately volumes, lately issued — in which the most important bridges 
 erected during the last five years, under the direction of the late Mr. Brunei, Sir W. Cubitt, 
 Mr. Hawkshaw, Mr. Page, Mr. Fowler, Mr. Hemans, and others among our most eminent 
 engineers, are drawn and specified in great detail." — Engineer. 
 
 ESSAY ON OBLIQUE BRIDGES 
 
 (Practical and Theoretical). With 13 large Plates. By the late George 
 Watson Buck, M.I. C.E. Fourth Edition, revised by his Son, J. H. Watson 
 Buck, M.I. C.E. ; and with the addition of Description to Diagrams for 
 Facilitating the Construction of Oblique Bridges, by W. H. Barlow, M.I. C.E. 
 
 Royal 8vo, cloth -.1 2/0 
 
 " The standard text-book for all engineers regarding skew arches is Mr. Buck's treatise, 
 and it would be impossible to consult a better." — Engineer. 
 
 " Mr. Buck's treatise is recognised as a standard text -book, and his treatment has divested 
 the subject of many of the intricacies supposed to belong to it. As a guide to the engineer and 
 architect, on a confessedly difficult subject, Mr. Buck's work is unsurpassed." — Building News. 
 
 THE CONSTRUCTION OF OBLIQUE ARCHES 
 
 (A Practical Treatise on). By John Hart. Third Edition, with Plates. 
 Imperial 8vo, cloth 8/0 
 
 GRAPHIC AND ANALYTIC STATICS. 
 
 In their Practical Application to the Treatment of Stresses in Roofs, Solid 
 Girders, Lattice, Bowstring, and Suspension Bridges, Braced Iron Arches and 
 Piers, and other Frameworks. By R. Hudson Graham, C.E. Containing 
 Diagrams and Plates to Scale. With numerous Examples, many taken from 
 existing Structures. Specially arranged for Class-work in Colleges and 
 Universities. Second Edition, Revised and Enlarged. 8vo, cloth . "| 6/0 
 
 " Mr. Graham's book will find a place wherever graphic and analytic statics are used or 
 studied." — Engineer. 
 
 " The work is excellent from- a practical point of view, and has evidently been prepared 
 with much care. The directions for working are simple, and are illustrated by an abundance of 
 well-selected examples. It is an excellent text-book for the practical draughtsman." — Athenaum. 
 
 WEIGHTS OF WROUGHT IRON & STEEL GIRDERS, 
 
 A Graphic Table for Facilitating the Computation of the Weights of Wrought 
 Iron and Steel Girders, &c, for Parliamentary and other Estimates. By 
 J. H. Watson Buck, M. Inst. C.E. On a Sheet | 2/6 
 
CIVIL ENGINEERING, SURVEYING, &-c. 15 
 
 PRACTICAL GEOMETRY. 
 
 For the Architect, Engineer, and Mechanic. Giving Rules for the Delineation 
 
 and Application of various Geometrical Lines, Figures, and Curves. By 
 
 E. W. Tarn, M.A., Architect. 8vo, cloth . . . . . g/O 
 
 " No book with the same objects in view has ever been published in which the clearness of 
 
 the rules laid down and the illustrative diagrams have been so satisfactory." — Scotsman. 
 
 THE GEOMETRY OF COMPASSES. 
 
 Or, Problems Resolved by the mere Description of Circles and the Use of 
 Coloured Diagrams and Symbols. By Oliver Byrne. Coloured Plates. 
 Crown 8vo, cloth 3/6 
 
 HANDY BOOK FOR THE CALCULATION of STRAINS 
 
 In Girders and Similar Structures and their Strength. Consisting of Formulae 
 and Corresponding Diagrams, with numerous details for Practical Applica- 
 tion, &c. By William Humber, A. M. Inst. C.E., &c. Fifth Edition. 
 Crown 8vo, with nearly ioo Woodcuts and 3 Plates, cloth . . . "7/6 
 
 " The formulae are neatly expressed, and the diagrams good." — Athenccnm. 
 
 " We heartily commend this really handy book to our engineer and architect readers."— 
 English Mechanic. 
 
 TRUSSES OF WOOD AND IRON. 
 
 Practical Applications of Science in Determining the Stresses, Breaking 
 Weights, Safe Loads, Scantlings, and Details of Construction. With Complete 
 Working Drawings. By William Griffiths, Surveyor. 8vo, cloth. 4/6 
 "This handy little book enters so minutely into every detail connected with the con- 
 struction of roof trusses that no student need be ignorant of these matters." — Practical Engineer. 
 
 THE STRAINS ON STRUCTURES OF IRONWORK. 
 
 With Practical Remarks on Iron Construction. By F. W. Sheilds, M.I.C.E. 
 8vo, cloth 5/0 
 
 A TREATISE ON THE STRENGTH OF MATERIALS. 
 
 With Rules for Application in Architecture, the Construction of Suspension 
 Bridges, Railways, &c. By Peter Barlow, F.R.S. A new Edition, revised 
 by his Sons, P. W. Barlow, F.R.S., and W. H. Barlow, F.R.S. ; to which 
 are added, Experiments by Hodgkinson, Fairbairn, and Kirkaldy; and 
 Formulae for calculating Girders, &c. Arranged and Edited by Wm. Humber, 
 
 A. M.Inst. C.E. 8vo, cloth . 18/0 
 
 "Valuable alike to the student, tyro, and the experienced practitioner, it will always rank 
 
 in future as it has hitherto done, as the standard treatise on that particular subject." — Engineer. 
 
 " As a scientific work of the first class, it deserves a foremost place on the bookshelves of 
 
 every civil engineer and practical mechanic." — English Mechanic. 
 
 STRENGTH OF CAST IRON AND OTHER METALS. 
 
 By Thomas Tredgold, C.E. Fifth Edition, including Hodgkinson's Experi- 
 mental Researches. 8vo, cloth 1 2/0 
 
 SAFE RAILWAY WORKING. 
 
 A Treatise on Railway Accidents, their Cause and Prevention ; with a De- 
 scription of Modern Appliances and Systems. By Clement E. Stretton, 
 C.E., Vice-President and Consulting Engineer, Amalgamated Society of 
 Railway Servants. With Illustrations and Coloured Plates. Third Edition, 
 
 Enlarged. Crown 8vo, cloth 3/6 
 
 " A book for the engineer, the directors, the managers ; and, in short, all who wish for 
 
 information on railway matters will find a perfect encyclopaedia in ' Safe Railway Working.' "— 
 
 Rail-way Review. 
 
 " We commend the remarks on railway signalling to all railway managers, especially where 
 
 a uniform code and practice is advocated."— Herepath's Rail-way Journal. 
 
 EXPANSION OF STRUCTURES BY HEAT. 
 
 By John Keily, C.E., late of the Indian Public Works Department. Crown 
 
 8vo, cloth 3,6 
 
 " The aim the author has set before him, viz., to show the effects of heat upon metallic and 
 other structures, is a laudable one, for this is a branch of physics upon which the engineer or 
 architect can find but little reliable and comprehensive data in books."— Builder, 
 
16 CROSBY LOCK WOOD & SON'S CATALOGUE. 
 
 THE PROGRESS OF MODERN ENGINEERING. 
 
 Complete in Four Volumes, imperial 4to, half-morocco, price £"| 2 1 2s. 
 
 Each volume sold separately, as follows : — 
 First Series, Comprising Civil, Mechanical, Marine, Hydraulic, Railway, 
 Bridge, and other Engineering Works, &c. By William Humber, 
 A. M. Inst. C.E.,&c. Imp. 4to, with 36 Double Plates, drawn to a large scale, 
 Photographic Portrait of John Hawkshaw, C.E., F.R.S., &c, and copious 
 descriptive Letterpress, Specifications, &c. Half-morocco . . £3 3s. 
 
 List of the Plates and Diagrams. 
 
 Victoria Station and Roof, L. B. & S. C. R. (8 plates) ; Southport Pier 
 (2 plates) ; Victoria Station and roof, L. C. & D. and G. w. r. (6 plates) ; Roof 
 of Cremorne Music Hall; Bridge over G. N. Railway; Roof of Station, 
 Dutch Rhenish Rail. (2 plates); Bridge over the Thames, West London 
 Extension Railway (5 plates); armour Plates: Suspension Bridge, Thames 
 (4 plates) ; The Allen Engine ; Suspension Bridge, Avon (3 plates) ; Under- 
 ground Railway (3 platesi. 
 
 HUMBER'S MODERN ENGINEERING. 
 
 Second Series. Imp. 4to, with 3 Double Plates, Photographic Portrait of 
 Robert Stephenson, C.E., M.P., F.R.S., &c, and copious descriptive Letter- 
 press, Specifications, &c. Half-morocco £3 3s. 
 
 List of the Plates and Diagrams. 
 
 Birkenhead Docks, Low Water Basin (15 plates) ; Charing Cross Station 
 Roof, C. C. Railway (3 plates); Digswell Viaduct, Great Northern Railway; 
 Robbery wood Viaduct, Great Northern Railway; Iron permanent Way; 
 Clydach Viaduct, Merthyr, Tredegar, and Abergavenny Railway ; Ebbw 
 Viaduct, Merthyr, Tredegar, and Abergavenny Railway; College Wood 
 Viaduct, Cornwall Railway; Dublin Winter Palace Roof (3 plates); Bridge 
 over the Thames, L. C. & D. Railway (6 plates); Albert Harbour, Greenock 
 (4 plates). 
 
 HUMBER'S MODERN ENGINEERING. 
 
 Third Series. Imp. 4to, with 40 Double Plates, Photographic Portrait of 
 J. R. M'CIean, late Pres. Inst. C.E., and copious descriptive Letterpress, 
 Specifications, &c. Half- morocco £3 3s. 
 
 List of t^e Plates and Diagrams. 
 
 Main Drainage, Metropolis.— North Side.— Map showing Interception of 
 Sewers ; Middle Level Sewer (2 plates); Outfall Sewer, Bridge over River 
 Lea (3 plates) ; Outfall Sewer, Bridge over Marsh Lane, North Woolwich 
 Railway, and Bow and Barking Railway Junction ; Outfall Sewer, Bridge over 
 Bow and Barking Railway (3 plates) ; Outfall Sewer, Bridge over East London 
 Water-works' Feeder (2 plates) ; Outfall Sewer Reservoir (2 plates) ; Outfall 
 Sewer, tumbling Bay and Outlet ; Outfall Sewer, Penstocks. South Side.— 
 Outfall Sewer, Bermondsey Branch (2 plates) ; Outfall Sewer, Reservoir and 
 outlet (4 plates) ; outfall sewer, filth hoist ; sections of sewers north and 
 South Sides). 
 
 Thames Embankment— Section of River Wall; Steamboat Pier, West- 
 minster (2 plates); Landing Stairs between Charing Cross and Waterloo 
 Bridges ; York Gate (2 plates) ; Overflow and Outlet at Savoy Street Sewer 
 (3 plates); Steamboat Pier, Waterloo Bridge (3 plates) ; Junction of Sewers, 
 Plans and Sections ; Gullies, Plans and Sections ; Rolling Stock ; Granite 
 and Iron Forts. 
 
 HUMBER'S MODERN ENGINEERING. 
 
 Fourth Series. Imp. 4to, with 36 Double Plates, Photographic Portrait of 
 John Fowler, late Pres. Inst. C.E., and copious descriptive Letterpress, Speci- 
 fications, &c. Half-morocco £3 3 S# 
 
 List of the Plates and Diagrams. 
 
 Abbey Mills Pumping Station, Main Drainage, Metropolis (4 plates); 
 Barrow Docks (5 plates) ; Manquis Viaduct, Santiago and Valparaiso Railway, 
 (2 plates); Adam's Locomotive, St. Helen's Canal Railway (2 plates); Cannon 
 Street Station Roof, Charing Cross Railway (3 plates); Road Bridge over 
 the River Moka (2 plates); Telegraphic Apparatus for Mesopotamia ; Viaduct 
 over the River Wye, Midland Railway (3 plates); St. Germans Viaduct, 
 Cornwall Railway (2 plates); Wrought-Iron Cylinder for Diving Bell; 
 Millwall Docks (6 plates); Milroy's Patent Excavator; Metropolitan Dis- 
 trict Railway (6 plates) ; Harbours, Ports, and Breakwaters (3 plates). 
 
MARINE ENGINEERING, NAVIGATION, **. 17 
 
 MARINE ENGINEERING, SHIPBUILDING, 
 
 NAVIGATION, &c. 
 
 THE NAVAL ARCHITECT'S AND SHIPBUILDER'S 
 
 POCKET-BOOK of Formulae, Rules, and Tables, and Marine Engineer's and 
 Surveyor's Handy Book of Reference. By Clement Mackrow, M.I.N. A. 
 Seventh Edition, 700 pp., with 300 Illustrations. Fcap., leather . . 12/6 
 
 Summary of Contents :— Signs and Symbols, Decimal Fractions.— Trigono- 
 metry.— Practical Geometry.— Mensuration.— Centres and Moments of Figures. 
 —Moments of Inertia and Radii of Gyration.— Algebraical Expressions for 
 Simpson's Rules.— Mechanical Principles.— Centre of Gravity.— Laws of Motion. 
 —Displacement, Centre of Buoyancy.— Centre of Gravity of Ships Hull.— 
 Stability Curves and metacentres.— Sea and Shallow-water waves.— Rolling 
 of Ships.— Propulsion and Resistance of Vessels.— Speed Trials.— Sailing, 
 Centre of Effort. — Distances down Rivers, Coast Lines.— Steering and 
 Rudders of Vessels.— Launching Calculations and Velocities.— weight of 
 Material and Gear.— Gun Particulars and Weight.— Standard Gauges.— 
 Riveted Joints and Riveting.— Strength and Tests of Materials.— Binding 
 and Shearing Stresses, &c — Strength of Shafting, Pillars, Wheels, &c 
 —Hydraulic Data, &c. — Conic Sections, Catenarian Curves. — Mechanical 
 Powers, work.— Board of Trade Regulations for Boilers and engines.— Board 
 of Trade Regulations for Ships.— Lloyd s Rules for Boilers.— Lloyds Weight 
 of Chains.— Lloyd's Scantlings for Ships.— Data of Engines and Vessels.— 
 Ships' Fittings and Tests.— Seasoning Preserving Timber.— measurement of 
 Timber.— Alloys, Paints, Varnishes.— Data for Stowage.— Admiralty Trans- 
 port Regulations. — Rules for Horse-power, Screw propellers, &c— Per- 
 centages for Butt Straps, &c— Particulars of Yachts.— Masting and Rigging 
 Vessels.— Distances of Foreign Ports. — Tonnage Tables.— vocabulary of 
 French and English terms. — English Weights and Measures. — Foreign 
 Weights and Measures.— Decimal Equivalents.— Foreign Money.— Discount 
 and Wages Tables.— Useful Numbers and Ready Reckoners.— Tables of 
 Circular Measures.— Tables of areas of and Circumferences of Circles.— 
 Tables of Areas of Segments of Circles.— Tables of Squares and Cubes and 
 Roots of Numbers.— Tables of Logarithms of Numbers.— Tables of hyper- 
 bolic Logarithms. — Tables of Natural Sines, Tangents, &c— Tables of 
 Logarithmic Sines, Tangents, &c. 
 
 " In these days of advanced knowledge a work like this is of the greatest value. It contains 
 a vast amount of information. We unhesitatingly say that it is the most valuable compilation for its 
 specific purpose that has ever been printed. No naval architect, engineer, surveyor, or seaman, 
 wood or iron shipbuilder, can afford to be without this work." — Nautical Magazine. 
 
 " Should be used by all who are engaged in the construction or design of vessels. . . . Will 
 be found to contain the most useful tables and formulae required by shipbuilders, carefully collected 
 from the best authorities, and put together in a popular and simple form. The book is one of 
 exceptional merit." — Engineer. 
 
 " The professional shipbuilder has now, in a convenient and accessible form, reliable data for 
 solving many of the numerous problems that present themselves in the course of his work." — Iron. 
 
 "There is no d.iubt that a pocket-book of this description must be a necessity in the ship- 
 building trade. . . The volume contains a mass of useful information clearly expressed and 
 presented in a handy fcnn." — Marine Engineer. 
 
 WANNAN'S MARINE ENGINEER'S GUIDE 
 
 To Board of Trade Examinations for Certificates of Competency. Containing 
 all Latest Questions to Date, with Simple, Clear, and Correct Solutions ; 
 Elementary and Verbal Questions and Answers ; complete Set of Drawings 
 with Statements completed. By A. C. Wannan, C.E., and E. W. I. Wannan, 
 M.I.M.E. Illustrated with numerous Engravings. Crown 8vo, 370 pages, 
 cloth. 8/6 
 
 " The book is clearly and plainly written and avoids unnecessary explanations and formulas 
 and we consider it a valuable book for students of marine engineering." — Nautical Magazine. 
 
 WANNAN'S MARINE ENGINEER'S POCKET-BOOK. 
 
 Containing the Latest Board of Trade Rules and Data for Marine Engineers. 
 
 By A. C. Wannan. Second Edition, carefully Revised. Square i8mo, with 
 
 thumb Index, leather. 5/0 
 
 " There is a great deal of useful information in this little pocket-book. It is of the rule-of- 
 
 thumb order, and is, on that account, well adapted to the uses of the sea-going engineer." — 
 
 Engineer. 
 
 MARINE ENGINES AND STEAM VESSELS. 
 
 A Treatise on. By Robert Murray, C.E. Eighth Edition, thoroughly 
 Revised, with considerable Additions by the Author and by George 
 Carlisle, C.E., Senior Surveyor to the Board of Trade, iamo, cloth 4/6 
 
1 8 CROSBY LOCK WOOD *• SON'S CATALOGUE. 
 
 SEA TERMS, PHRASES, AND WORDS 
 
 (Technical Dictionary of) used in the English and French Languages 
 (English-French, French-English). For the Use of Seamen, Engineers, Pilots, 
 Shipbuilders, Shipowners, and Ship-brokers. Compiled by W. Pirrie, late of 
 the African Steamship Company. Fcap. 8vo, cloth limp . . . 5/0 
 
 "This volume will be highly appreciated by seamen, engineers, pilots, shipbuilders and ship- 
 owners. It will be found wonderfully accurate and complete." — Scotsman. 
 
 " A very useful dictionary, which has long been wanted by French and English engineers, 
 masters, officers and others." — Skipping World. 
 
 ELECTRIC SHIP-LIGHTING. 
 
 A Handbook on the Practical Fitting and Running of Ships' Electrical Plant, 
 for the Use of Shipowners and Builders, Marine Electricians and Sea-going 
 Engineers in Charge. By J. W. Urquhart, Author of " Electric Light," 
 "Dynamo Construction," &c. Second Edition, Revised and Extended. 
 326 pp., with 88 Illustrations. Crown 8vo, cloth. [Just Published. 7/6 
 
 MARINE ENGINEER'S POCKET-BOOK. 
 
 Consisting of useful Tables and Formulae. By Frank Proctor, A. I.N. A. 
 Third Edition. Royal 32mo, leather, gilt edges, with strap . . . 4-/0 
 
 " We recommend it to our readers as going far to supply a long-felt want." — Naval Science. 
 " A most useful companion to all marine engineers." — United Service Gazette. 
 
 ELEMENTARY ENGINEERING. 
 
 A Manual for Young Marine Engineers and Apprentices. In the Form of 
 Questions and Answers on Metals, Alloys, Strength of Materials, Construction 
 and Management of Marine Engines and Boilers, Geometry, &c, &c. With 
 an Appendix of Useful Tables. By J. S. Brewer. Crown 8vo, cloth . 1 /6 
 
 " Contains much valuable information for the class for whom it is intended, especially in the 
 chapters on the management of boilers and engines." — Nautical Magazine. 
 
 PRACTICAL NAVIGATION. 
 
 Consisting of The Sailor's Sea-Hook, by James Greenwood and W. H. 
 Rosser ; together with the exquisite Mathematical and Nautical Tables for 
 the Working of the Problems, by Henry Law, C.E., and Professor J. R. 
 Young. Illustrated. i2ino, strongly half-bound 7/0 
 
 MARINE ENGINEER'S DRAWING-BOOK. 
 
 Adapted to the Requirements of the Board of Trade Examinations. By John 
 Lockie, C.E. With 22 Plates, Drawn to Scale. Royal 8vo, cloth . 3/6 
 
 THE ART AND SCIENCE OF SAILMAKING. 
 
 By Samuel B. Sadler, Practical Sailmaker, late in the employment of 
 Messrs. Ratsey and Lapthorne. of Cowes and Gosport. With Plates and 
 
 other Illustrations. Small 4to, cloth 12/6 
 
 " This extremely practical work gives a complete education in all the branches of the manu- 
 facture; cutting out, roping, seaming, and goring. It is copiously illustrated, and will form a first- 
 rate text-book and guide." — Portsmouth Times. 
 
 CHAIN CABLES AND CHAINS. 
 
 Comprising Sizes and Curves of Links, Studs, &c, Iron for Cables and Chains, 
 Chain Cable and Chain Making, Forming and Welding Links, Strength of 
 Cables and Chains, Certificates for Cables, Marking Cables, Prices of Chain 
 Cables and Chains, Historical Notes, Acts of Parliament, Statutory Tests, 
 Charges for Testing, List of Manufacturers of Cables, &c, &c. By 
 Thomas W. Traill, F.E.R.N., M.lnst.C.E., Engineer-Surveyor-in -Chief, 
 Board of Trade, Inspector of Chain Cable and Anchor Proving Establishments, 
 and General Superintendent Lloyd's Committee on Proving Establishments. 
 With numerous Tables, Illustrations, and Lithographic Drawings. Folio, 
 cloth, bevelled boards £2 2s. 
 
 " It contains a vast amount of valuable information. Nothing seems to be wanting to make it 
 complete nrd standard work of reference on rh«» sub>ect." — ^aur-ta/ Mai-osi*". 
 
MINING, METALLURGY, &> COLLIERY WORKING. 19 
 
 MINING, METALLURGY, AND 
 COLLIERY WORKING. 
 
 THE METALLURGY OF GOLD. 
 
 A Practical Treatise on the Metallurgical Treatment of Gold-bearing Ores. 
 Including the Assaying, Melting, and Refining of Gold. By M. ElSSLER, 
 Mining Engineer, A.I.M.E., Member of the Institute of Mining and Metal- 
 lurgy. Author of "Modern High Explosives," " The Metallurgy of Silver, 
 &c, &c. Fifth Edition, Enlarged and Re-arranged. With over 300 illustra- 
 tions and numerous Folding Plates, Medium Svo, cloth. 
 
 [Just Published. AW 21/0 
 " This book thoroughly deserves its title of a ' Practical Treatise. ' The whole process of gold 
 milling, from the breaking of the quartz to the assay of the bullion, is described in clear and orderly 
 narrative and with much, but not too much, fulness of detail." — Saturday Review. 
 
 " The work is a storehouse of information and valuable data, and we strongly recommend it 
 to all professional men engaged in the gold-mining industry." — Mining Journal. 
 
 THE CYANIDE PROCESS OF GOLD EXTRACTION. 
 
 Including its Practical Application on the Witwatersrand Gold Fields in South 
 Africa. By M. Eissler, M.E., Author of "The Metallurgy of Gold," &c. 
 With Diagrams and Working Drawings. Second Edition, Revised and En- 
 larged. 8vo, cloth. 7/6 
 " This book is just what was needed to acquaint mining men with the actual working of a 
 process which is not only the most popular, but is, as a general rule, the most successful for the 
 extraction of gold from tailings." — Mining Journal. 
 
 " The work will prove invaluable to all interested in gold mining, whether metallurgists or as 
 investors." — Chemical News. 
 
 DIAMOND DRILLING FOR GOLD & OTHER MINERALS. 
 
 A Practical Handbook on the Use of Modern Diamond Core Drills in Pro- 
 specting and Exploiting Mineral-Bearing Properties, including Particulars of 
 the Costs of Apparatus and Working. By G. A. Denny, M.N.E. Inst. M.E., 
 M.I.M. and M. Author of " The Klerksdorp Goldfields." Medium 8vo, 
 168 pp., with Illustrative Diagrams. [Just Published. 1 2/6 
 
 " There is certainly scope f">r a work on dinnond drilling, and Mr. Denny deserves grateful 
 recognition for supplying a decided want. We strongly recommend every board of directors to 
 carefully peruse the pages treating of the applicability of diamond drilling to auriferous deposits, and, 
 under certain conditions, its advantages over shaft sinking for systematic prospecting, both from the 
 surface and underground. The author has given us a valuable volume of eminently practical data 
 that should be in the possession of those interested in mining." — Mining Journal. 
 
 '' Mr. Denny's handbook is the first English work to give a detailed account of the use of 
 modern diamond core-drills in searching for mineral deposits. The work contains much information 
 of a practical character, including particulars of the cost of apparatus and of working." — Nature. 
 
 FIELD TESTING FOR GOLD AND SILVER. 
 
 A Practical Manual for Prospectors and Miners. By W. H. Merritt, 
 M.N.E. Inst. M.E., A.R.S.M., &c. With Photographic Plates and other 
 Illustrations. Fcap. 8vo, leather. [Just Published. Net 5/0 
 
 " As an instructor of prospectors' classes Mr. Merritt has the advantage of knowing 
 exactly the information likely to be most valuable to the miner in the field. The contents cover 
 all the details of sampling and testing gold and silver ores. The work will be a useful addition to a 
 prospector's kit." — Mining Journal. 
 
 "It gives the gist of the author's experience as a teacher of prospectors, and is a book which 
 no prospector could use habitually without finding it pan out well. — Scotsman. 
 
 THE PROSPECTOR'S HANDBOOK. 
 
 A Guide for the Prospector and Traveller in search of Metal-Bearing or other 
 Valuable Minerals. By J. W. Anderson, M.A. (Camb.), F.R.G.S., Author 
 of "Fiji and New Caledonia." Eighth Edition, thoroughly Revised and 
 much Enlarged. Small crown 8vo, cloth, 3/6 '> or, leather, pocket-book form, 
 with tuck. [Just Published. 4/6 
 
 " Will supply a much-felt want, especially among Colonists, in whose way are so often thrown 
 many mineralogical specimens the value of which it is difficult to determine." — Engineer. 
 
 "How to find commercial minerals, and how to identify them when they are found, are the 
 leading points to which attention is directed. The author has managed to pack as much practical 
 detail into his pages as would supply material for a book three times its size.' —Mining Journal. 
 
 B 2 
 
20 CROSBY LOCK WOOD &< SON'S CATALOGUE. 
 
 THE METALLURGY OF SILVER. 
 
 A Practical Treatise on the Amalgamation, Roasting, and Lixiviation of Silver 
 Ores. Including the Assaying, Melting, and Refining of Silver Bullion. By 
 M. Eissler, Author of "The Metallurgy of Gold," &c. Third Edition. 
 Crown 8vo, cloth "1 0/6 
 
 " A practical treatise, and a technical work which we are convinced will supply a long-felt 
 want amongst practical men, and at the same time be of value to students and others indirectly 
 connected with the industries." — Mining' Journal. 
 
 " From first to last the book is thoroughly sound and reliable." — Colliery Guardian. 
 
 " For chemists, practical miners, assayers, and investors alike we do not know of any work 
 on the subject so handy and yet so comprehensive." — Glasgow Herald. 
 
 THE METALLURGY OF ARGENTIFEROUS LEAD. 
 
 A Practical Treatise on the Smelting of Silver-Lead Ores and the Refining of 
 Lead Bullion. Including Reports on various Smelting Establishments and 
 Descriptions of Modern Smelting Furnaces and Plants in Europe and America. 
 By M. Eissler, M.E., Author of " The Metallurgy of Gold," &c. Crown 8vo, 
 400 pp., with 183 Illustrations, cloth 1 2/6 
 
 " The numerous metallurgical processes, which are fully and extensively treated of, embrace 
 all the stages experienced in the passage of the lead from the various natural states to its issue from 
 the refinery as an article of commerce." — Practical Engineer. 
 
 " The present volume fully maintains the reputation of the author. Those who wish to obtain 
 a thorough insight into the present state of this industry cannot do better than read this volume, and 
 all mining engineers cannot fail to find many useful hints and suggestions in it."— Industries. 
 
 METALLIFEROUS MINERALS AND MINING. 
 
 By D. C. Davies, F.G.S., Mining Engineer, &c, Author of "A Treatise on 
 Slate and Slate Quarrying." Fifth Edition, thoroughly Revised and mucb 
 Enlarged by his Son, E. Henry Davies, M.E., F.G.S. With about 150 
 Illustrations. Crown 8vo, cloth 1 2/6 
 
 " Neither the practical miner nor the general reader, interested in mines, can have a better 
 book for his companion and his guide." — Mining Journal. 
 
 " We are doing our readers a service in calling their attention to this valuable work." — 
 Mining World. 
 
 "Asa history of the present state of mining throughout the world this book has a real value 
 and it supplies an actua want." — Athenceum. 
 
 MACHINERY FOR METALLIFEROUS MINES. 
 
 A Practical Treatise for Mining Engineers, Metallurgists, and Managers of 
 Mines. By E. Henry Davies, M.E., F.G.S. Crown 8vo, 580 pp., with 
 upwards of 300 Illustrations, cloth. 1 2/6 
 
 " Mr. Davies, in this handsome volume, has done the advanced student and the manager of 
 mines good service. Almost every kind of machinery in actual use is carefully described, and the 
 woodcuts and plates are good." — Athenceum. 
 
 " From cover to cover the work exhibits all the same characteristics which excite the confi- 
 dence and attract the attention of the student as he peruses the first page. The work may safely 
 be recommended. By its publication the literature connected with the industry will be enriched 
 and the reputation of its author enhanced." — Mining Journal. 
 
 EARTHY AND OTHER MINERALS AND MINING. 
 
 By D. C. Davies, F.G.S., Author of " Metalliferous Minerals," &c. Third 
 Edition, Revised and Enlarged by his Son, E. Henry Davies, M.E., F.G.S 
 With about 100 Illustrations. Crown 8vo, cloth 1 2/6 
 
 " We do not remember to have met with any English work on mining matters that contains 
 the same amount of information packed in equally convenient form." — Academy. 
 
 " We should be inclined to rank it as among the very best of the handy technical and trades 
 manuals which have recently appeared."— British Quarterly Review. 
 
 BRITISH MINING. 
 
 A Treatise on the History, Discovery, Practical Development, and Future 
 Prospects of Metalliferous Mines in the United Kingdom. By Robert 
 Hunt, F.R.S., late Keeper of Mining Records. Upwards of 950 pp., with 
 230 Illustrations. Second Edition, Revised. Super-royal 8vo, cloth £2 2s. 
 
 " The book is a treasure-house of statistical information on mining subjects, and we know of 
 no other work embodying so great a mass of matter of this kind. Were this the only merit of 
 Mr. Hunt's volume it would be sufficient to render it indispensable in the library of every one 
 interested in the development of the mining and metallurgical industries of this country."— 
 Athenaum. 
 
MINING, METALLURGY, &> COLLIERY WORKING. 21 
 
 POCKET-BOOK FOR MINERS AND METALLURGISTS. 
 
 Comprising Rules, Formulae, Tables, and Notes for Use in Field and Office 
 
 Work. By F. Danvers Power, F.G.S., M.E. Second Edition, Corrected. 
 
 Fcap. 8vo, leather. \J»st Published. 9/0 
 
 " This excellent book is an admirable example of its kind, and ought to find a large sale 
 
 amongst English-speaking prospectors and mining engineers."— Engineering; 
 
 THE MINER'S HANDBOOK. 
 
 A Handy Book of Reference on the subjects of Mineral Deposits, Mining 
 Operations, Ore Dressing, &c. For the Use of Students and others interested 
 in Mining Matters. By John Milne, F.R.S., Professor of Mining in the 
 Imperial University of Japan. Revised Edition. Fcap. 8vo, leather . 7/6 
 " Professor Milne's handbook is sure to be received with favour by all connected with 
 mining, and will be extremely popular among students." — Atkenaum. 
 
 THE IRON ORES of GREAT BRITAIN and IRELAND. 
 
 Their Mode of Occurrence, Age and Origin, and the Methods of Searching for 
 and Working Them. With a Notice of some of the Iron Ores of Spain. By 
 J. D. Kendall, F.G.S., Mining Engineer. Crown 8vo, cloth . . 16/0 
 
 " The author has a thorough practical knowledge of his subject, and has supplemented a 
 careful study of the available literature by unpublished information derived from his own observa- 
 tions. The result is a very useful volume, which cannot fail to be of value to all interested in the 
 iron industiy of the country."— Industries. 
 
 MINE DRAINAGE. 
 
 A Complete Practical Treatise on Direct-Acting Underground Steam 
 Pumping Machinery. By Stephen Michell. Second Edition, Re-written 
 and Enlarged, 390 pp. With about 250 Illustrations. Royal 8vo, cloth. 
 
 [Just Published. Net 25/0 
 
 Summary of Contents :— Horizontal Pumping engines.— Rotary and Non- 
 Rotary Horizontal Engines.— Simple and Compound Steam Pumps.— Vertical 
 Pumping Engines.— Rotary and Non-Rotary Vertical Engines.— Simple and 
 Compound Steam pumps.— Triple-Expansion Steam pumps.— Pulsating Steam 
 pumps.— Pump Valves.— Sinking Pumps, &c, &c. 
 
 "This volume contains an immense amount of important and interesting new matter. 
 The book should undoubtedly prove of great use to all who wish for information on the sub- 
 ject, inasmuch as the different patterns of steam pumps are not alone lucidly described and 
 clearly illustrated, but in addition numerous tables are supplied, in which their sizes, capacity, 
 price, &c, are set forth, hence facilitating immensely the rational selection of a pump to suit 
 any purpose that the reader may desire, or, on the other hand, supplying him with useful 
 information about any of the pumps that come within the scope of the volume."— The Engineer. 
 
 THE COLLIERY MANAGER'S HANDBOOK. 
 
 A Comprehensive Treatise on the Laying-out and Working of Collieries, 
 Designed as a Book of Reference for Colliery Managers, and for the Use of Coal 
 Mining Students preparing for First-class Certificates. By Caleb Pamely, 
 Mining Engineer and Surveyor ; Member of the North of England Institute of 
 Mining and Mechanical Engineers ; and Member of the South Wales Institute 
 of Mining Engineers. With 700 Plans, Diagrams, and other Illustrations. 
 Fourth Edition, Revised and Enlarged, medium 8vo, over 900 pp. 
 Strongly bound £1 6 s. 
 
 Summary of Contents :— Geology.— Search for Coal.— Mineral Leases 
 and other holdings.— shaft sinking.— fitting up the shaft and surface 
 arrangements.— steam boilers and their fittings.— timbering and walling.— 
 Narrow work and methods of working. — Underground Conveyance. — 
 drainage.— The Gases met with in Mines; Ventilation.— On the friction ok 
 air in mines.— The Priestman Oil Engine; Petroleum and Natural Gas.— 
 Surveying and Planning.— Safety Lamps and Firedamp Detectors.— sundry 
 and incidental operations and appliances.— colliery explosions.— miscel- 
 LANEOUS Questions and answers.-^//<«^w: summary of Report of h.m. 
 
 COMMISSIONERS ON ACCIDENTS IN MINES. 
 
 " Mr. Pamely has not only given us a comprehensive reference book of a very high order, 
 suitable to the requirements of mining engineers and colliery managers, but has also provided 
 mining students with a class-book that is as interesting as it is instructive." — Colliery Manager. 
 
 " Mr. Pamely s work is eminently suited to the purpose for which it is intended, being clear, 
 Interesting, exhaustive, rich in detail, and up to date, giving descriptions of the latest machines in 
 every department. A mining engineer could scarcely go wrong who followed this work." — Colliery 
 Guardian. 
 
 "This is the most complete 'all-round' work on coal-mining published in the English 
 language. ... No library of coal-mining books is complete without it." — Collitry Engineer 
 (Scranton, Pa., U.S.A.). 
 
22 CROSBY LOCK WOOD & SON'S CATALOGUE. 
 
 COLLIERY WORKING AND MANAGEMENT. 
 
 Comprising the Duties of a Colliery Manager, the Oversight and Arrange- 
 ment of Labour and Wages, and the different Systems of Working Coal 
 Seams. By H. F. Bulman and R. A. S. Redmayne. 350 pp., with 
 28 Plates and other Illustrations, including Underground Photographs. 
 Medium Svo, cloth. [Just Published. 1 5/0 
 
 " This is, indeed, an admirable Handbook for Colliery Managers, in fact it is an indispensable 
 adjunct to a Colliery Manager's education, as well as being a most useful and interesting work 
 on the subject for all who in any way have to do with coal mining. The underground photographs 
 are an attractive feature of the work, being very lifelike and necessarily true representations of the 
 scenes they depict." — Colliery Guardian. 
 
 " Mr. Bulman and Mr. Redmayne, who are both experienced Colliery Managers of great 
 literary ability, are to be congratulated on having supplied an authoritative work dealing with a side 
 of the subject of coal mining which has hitherto received but scant treatment. The authors 
 elucidate their text by 119 woodcuts and 28 plates, most of the latter being admirable reproductions 
 of photographs taken underground with the aid of the magnesium flash-light. These illustrations 
 are excellent." — Nature. 
 
 COAL AND COAL MINING. 
 
 By the late Sir Warington W. Smyth, F.R.S., Chief Inspector of the 
 Mines of the Crown. Eighth Edition, Revised and Extended by T. Forster 
 Brown, Mining Engineer, Chief Inspector of the Mines of the Crown and 
 of the Duchy of Cornwall. Crown 8vo, cloth. [Just Published. 3/6 
 
 _ " As an outline is given of every known coal-field in this and other countries, as well as of the 
 
 principal methods of working, the book will doubtless interest a very large number of readers."— 
 
 Mining Journal. 
 
 NOTES AND FORMUL/E FOR MINING STUDENTS. 
 
 By John Herman Merivale, M.A., Late Professor of Mining in the Durham 
 
 College of Science, Newcastle-upon-Tyne. Fourth Edition, Revised and 
 
 Enlarged. By H. F. Bulman, A.M.Inst.C.E. Small crown 8vo, cloth. 2/6 
 
 "The author has done his work in a creditable manner, and has produced a book that will 
 
 be of service to students and those who are practically engaged in mining operations." — Engineer. 
 
 INFLAMMABLE GAS AND VAPOUR IN THE AIR 
 
 (The Detection and Measurement of). By Frank Clowes, D.Sc, Lond., 
 F.I.C., Prof, of Chemistry in the University College, Nottingham. With a 
 Chapter on The Detection and Measurement of Petroleum Vapour 
 by Boverton Redwood, F.R.S.E., Consulting Adviser to the Corporation 
 of London under the Petroleum Acts. Crown 8vo, cloth. Net 5/0 
 
 " Professor Clowes has given us a volume on a subject of much industrial importance . . . 
 Those interested in these matters may be recommended to study this book, which is easy of compre- 
 hension and contains many good things." — The Engineer. 
 
 "A book that no mining engineer — certainly no coal miner— can afford to ignore or to leave 
 unread." — Mining Journal. 
 
 COAL & IRON INDUSTRIES of the UNITED KINGDOM. 
 
 Comprising a Description of the Coal Fields, and of the Principal Seams of 
 Coal, with Returns of their Produce and its Distribution, and Analyses of 
 Special Varieties. Also, an Account of the Occurrence of Iron Ores in Veins or 
 Seams ; Analyses of each Variety ; and a History of the Rise and Progress of 
 Pig Iron Manufacture. By Richard Meade. 8vo, cloth . . £1 8s. 
 " Of this book we may unreservedly say that it is the best of its class which we have ever 
 
 met. ... A book of reference which no one engaged in the iron or coal trades should omit from 
 
 his library." — Iron and Coal Trades Review. 
 
 ASBESTOS AND ASBESTIC. 
 
 Their Properties, Occurrence, and Use. By Robert H. Jones, F.S.A., 
 Mineralogist, Hon. Mem. Asbestos Club, Black Lake, Canada. With 
 Ten Collotype Plates and other Illustrations. Demy 8vo, cloth. 
 
 [Just Published. 1 6/0 
 " An interesting and invaluable work." — Colliery Guardian. 
 
 GRANITES AND OUR GRANITE INDUSTRIES. 
 
 By George F. Harris, F.G.S., Membre de la Soci^te' Beige de Geologie, 
 Lecturer on Economic Geology at the Birkbeck Institution, &c. With Illus- 
 trations. Crown 8vo, cloth 2/6 
 
 "A clearly and well- written manual for persons engaged or interested in the granite industry." 
 Scotsman. 
 
 TRAVERSE TABLES. 
 
 For use in Mine Surveying. By W. Lintern, Mining Engineer. Crown 
 8vo, cloth. [Just Published. Net 3/0 
 
ELECTRICITY. ELECTRICAL ENGINEERING. <*e. 23 
 
 ELECTRICITY, ELECTRICAL 
 ENGINEERING, &c. 
 
 SUBMARINE TELEGRAPHS. 
 
 Their History, Construction, and Working. Founded in part on Wunschbn- 
 dorff's " Traite de Telegraphie Sous-Marine," and Compiled from Authorita- 
 tive and Exclusive Sources. By Charles Bright, F.R.S.E. Super-royal 
 8vo, about 780 pp., fuily Illustrated, including Maps and Folding Plates 
 
 [Just Published. Net £3 3 S . 
 
 " There are few, if any, persons more fitted to write a treatise on submarine telegraphy than 
 
 Mr. Charles Bright. The author has done his work admirably, and has written in a way which will 
 
 appeal as much to the layman as to the engineer. This admirable volume must, for many years to 
 
 come, hold the position of the English classic on submarine telegraphy." — Engineer. 
 
 " This book is full of information. It makes a book of reference which should be in every 
 engineers library." — Nature. 
 
 " Mr. Bright's interestingly written and admirably illustrated book will meet with a welcome 
 reception from cable men." — Electrician. , 
 
 "The author deals with his subject from all points of view— political and strategical as well as 
 scientific. The work will be of interest, not only to men of science, but to the general public. We 
 can strongly recommend it." — Athenantn. 
 
 " The work contains a great store of technical information concerning the making and work- 
 ing of submarine telegraphs. In bringing together the most valuable results relating to the evolu- 
 tion of the telegraph, the author has rendered a service that will be very widely appreciated."— 
 Morning Post. 
 
 THE ELECTRICAL ENGINEER'S POCKET-BOOK. 
 
 Consisting of Modern Rules, Formulae, Tables, and Data. By H. R. Kempe, 
 M.Inst.E.E., A.M.Inst.C.E., Technical Officer Postal Telegraphs, Author of 
 "A Handbook of Electrical Testing," "The Engineer's Year-Book," &c. 
 Second Edition, thoroughly Revised, with Additions. With numerous Illus- 
 trations. Royal 32mo, oblong, leather 5/0 
 
 " It is the best book of its kind." — Electrical Engineer. 
 
 " The Electrical Engineer's Pocket-Book is a good one." — Electrician. 
 
 " Strongly recommended to those engaged in the electrical industries." — Electrical Review. 
 
 ELECTRIC LIGHT FITTING. 
 
 A Handbook for Working Electrical Engineers, embodying Practical Notes on 
 Installation Management. By J. W. Urquhart, Electrician, Author of 
 "Electric Light," &c. With numerous Illustrations. Third Edition, 
 Revised, with Additions. Crown 8vo, cloth. [Just Published. 5/0 
 
 "This volume deals with what may be termed the mechanics of electric lighting, and is 
 
 addressed to men who are already engaged in the work, or are training for it. The work traverses 
 
 a great deal of ground, and may be read as a sequel to the same author's useful work on ' Electric 
 
 Light.' " — Electrician. 
 
 " Eminently practical and useful. . . . Ought to be in the hands of every one in charge of an 
 
 electric light plant." — Electrical Engineer, 
 
 ELECTRIC LIGHT. 
 
 Its Production and Use, Embodying Plain Directions for the Treatment of 
 Dynamo-Electric Machines, Batteries, Accumulators, and Electric Lamps. 
 By J. W. Urquhart, C.E. Sixth Edition, Revised, with Additions and 145 
 Illustrations. Crown 8vo, cloth. [Just Published. 7/6 
 
 " The whole ground of electric lighting is more or less covered and explained in a very clear 
 and concise manner." — Electrical Review. 
 
 "A vade-mecum of the salient facts connected with the science of electric lighting."— 
 Electrician. 
 
 "You cannot for your purpose have a better book than 'Electric Light' by Urquhart."— 
 Engineer. 
 
 DYNAMO CONSTRUCTION. 
 
 A Practical Handbook for the Use of Engineer-Constructors and Electricians- 
 in-Charge. Embracing Framework Building, Field Magnet and Armature 
 Winding and Grouping, Compounding, &c. With Examples of leading 
 English, American, and Continental Dynamos and Motors. By J. W. 
 Urquhart, Author of " Electric Light," &c. Second Edition, Enlarged. 
 
 With 114 Illustrations. Crown 8vo, cloth 7/6 
 
 " Mr. Urquhart's book is the first one which deals with these matters in such a way that the 
 engineering student can understand them. The book is very readable, and the author leads his 
 readers up to difficult subjects by reasonably simple rests."— Engineering Review 
 " A book for which a demand has long existed."— Mechanical World 
 
24 CROSBY LOCK WOOD &■ SON'S CATALOGUE. 
 
 THE MANAGEMENT OF DYNAMOS. 
 
 A Handy Book of Theory and Practice for the Use of Mechanics, Engineers, 
 Students, and others in Charge of Dynamos. By G. W. Lummis-Paterson. 
 Second Edition, thoroughly Revised and Enlarged. With numerous Illustra- 
 tions. Crown 8vo, cloth. {Just Published. 4- '6 
 " An example which deserves to be taken as a model by other authors. The subject is treated 
 in a manner which any intelligent man who is fit to be entrusted with charge of an engine should 
 be able to understand. It is a useful book to all who make, tend, or employ electric machinery." 
 — Architect. 
 
 THE STANDARD ELECTRICAL DICTIONARY. 
 
 A Popular Encyclopaedia of Words and Terms Used in the Practice of Electrical 
 Engineering. By T. O'Conor Sloane, A.M., Ph.D. Second Edition, 
 with Appendix to date. Crown 8vo, 68o pp., 390 Illustrations, cloth. 
 
 [Just Published. 7/6 
 " The work has many attractive features in it, and is, beyond doubt, a well put together and 
 useful publication. The amount of ground covered may be gathered from the fact that in the index 
 about 5,600 references will be found." — Electrical Review. 
 
 ELECTRIC SHIP-LIGHTING. 
 
 A Handbook on the Practical Fitting and Running of Ships' Electrical Plant. 
 For the Use of Shipowners and Builders, Marine Electricians, and Seagoing 
 Engineers-in-Charge. By J. W. Urquhart, C.E. Second Edition, Revised 
 and Extended. 326 pp., with 88 Illustrations, Crown 8vo, cloth. 
 
 [Just Published. 7/6 
 "The subject of ship electric lighting is one of vast importance, and Mr. Urquhart is to be 
 highly complimented for placing such a valuable work at the service of marine electricians." — The 
 Steamship. 
 
 ELECTRIC LIGHT FOR COUNTRY HOUSES. 
 
 A Practical Handbook on the Erection and Running of Small Installations, 
 with Particulars of the Cost of Plant and Working. By J. H. Knight. 
 Second Edition, Revised. Crown 8vo, wrapper. [Just Published, "f /O 
 
 " The book contains excellent advice and many practical hints for the help of those who wish 
 to light their own houses." — Building- News. 
 
 ELECTRIC LIGHTING (ELEMENTARY PRINCIPLES OF). 
 
 By Alan A. Campbell Swinton, M.Inst.C.E., M.Inst.E.E. Fourth Edition, 
 Revised. With 16 Illustrations. Crown 8vo, cloth. [Just Published. 1 /6 
 
 " Any one who desires a short and thoroughly clear exposition of the elementary principles of 
 electric lighting cannot do better than read this little work." — Bradford Observer. 
 
 DYNAMIC ELECTRICITY AND MAGNETISM. 
 
 By Philip Atkinson, A.M., Ph.D., Author of " Elements of Static 
 Electricity," &c. Crown 8vo, 417 pp., with 120 Illustrations, cloth . 10/6 
 
 POWER TRANSMITTED BY ELECTRICITY 
 
 And applied by the Electric Motor, including Electric Railway Construction. 
 By P. Atkinson, A.M., Ph.D. With 96 Illustrations. Crown 8vo, cloth 7/6 
 
 HOW TO MAKE A DYNAMO. 
 
 A Practical Treatise for Amateurs. Containing numerous Illustrations and 
 Detailed Instructions for Constructing a Small Dynamo to Produce the 
 Electric Light. By Alfred Crofts. S'xth Edition, Revised and Enlarged. 
 Crown 8vo, cloth. [Just Published. 2/0 
 
 " The instructions given in this unpretentious little book are sufficiently clear and explicit to 
 enable any amateur mechanic possessed of average skill and the usual tools to be found in an 
 amateur's workshop to build a practical dynamo machine." — Electrician. 
 
 THE STUDENT'S TEXT-BOOK OF ELECTRICITY. 
 
 By H. M. Noad, F.R.S. Cheaper Edition. 650 pp., with 470 Illustrations. 
 Crown 8vo, cloth 9/0 
 
ARCHITECTURE, BUILDING, &>c. 25 
 
 ARCHITECTURE, BUILDING, &c. 
 
 PRACTICAL BUILDING CONSTRUCTION. 
 
 A Handbook for Students Preparing for Examinations, and a Book of 
 
 Reference for Persons Engaged in Building. By John Parnell Allen, 
 
 Surveyor, Lecturer on Building Construction at the Durham College of 
 
 Science, Newcastle-on-Tyne. Third Edition, Revised and Enlarged. 
 
 Medium 8vo, 450 pp., with 1,000 Illustrations, cloth. [Just Published. 7/6 
 
 " The most complete exposition of building 1 construction we have seen. It contains all that is 
 
 necessary to prepare students for the various examinations in building construction." — Building 
 
 News. 
 
 " The author depends nearly as much on his diagrams as on his type. The pages suggest 
 the hand of a man of experience in building operations— and the volume must be a blessing to 
 many teachers as well as to students." — The Architect. 
 
 " The work is sure to prove a formidable rival to great and small competitors alike, and 
 bids fair to take a permanent place as a favourite student's text-book. The large number of illus- 
 trations deserve particular mention for the great merit they possess for purposes of reference in 
 exactly corresponding to convenient scales." — Journal of the Royal Institute of British Architects. 
 
 PRACTICAL MASONRY. 
 
 A Guide to the Art of Stone Cutting. Comprising the Construction, Setting 
 
 Out, and Working of Stairs, Circular Work, Arches, Niches, Domes, Penden- 
 
 tives, Vaults, Tracery Windows, &c, &c. For the Use of Students, Masons, 
 
 and other Workmen. By William R. Purchase, Building Inspector to the 
 
 Borough of Hove. Third Edition, with Glossary of Terms. Royal 8vo, 142 pp., 
 
 with 52 Lithographic Plates, comprising nearly 400 separate Diagrams, 
 
 cloth. {Just Published. 7/6 
 
 "Mr. Purchase's 'Practical Masonry * will undoubtedly be found useful to all interested in 
 
 this important subject, whether theoretically or practically. Most of the examples given are from 
 
 actual work carried out, the diagrams being carefully drawn. The book is a practical treatise on 
 
 the subject, the author himself having commenced as an operative mason, and afterwards acted as 
 
 foreman mason on many large and important buildings prior to the attainment of his present 
 
 position. It should be found of general utility to architectural students and others, as well as to 
 
 those to whom it is specially addressed." — Journal of the Royal Institute of British Architects. 
 
 CONCRETE: ITS NATURE AND USES. 
 
 A Book for Architects, Builders, Contractors, and Clerks of Works. By 
 George L. Sutcliffe, A.R.I.B.A. 350 pp., with numerous Illustrations. 
 
 Crown 8vo, cloth 7/6 
 
 " The author treats a difficult subject in a lucid manner. The manual fills a long-felt gap. 
 It is careful and exhaustive ; equally useful as a student's guide and an architect's book of 
 reference." — Journal of the Royal Institute of British Architects. 
 
 "There is room for this new book, which will probably be for some time the standard work 
 on the subject for a builder's purpose." — Glasgow Herald. 
 
 THE MECHANICS OF ARCHITECTURE. 
 
 A Treatise on Applied Mechanics, especially Adapted to the Use of Architects. 
 
 By E. W. Tarn, M.A., Author of " The Science of Building," &c. Second 
 
 Edition, Enlarged. Illustrated with 125 Diagrams. Crown 8vo, cloth 7/6 
 
 " The book is a very useful and helpful manual of architectural mechanics, and really contains 
 
 sufficient to enable a careful and painstaking student to grasp the principles bearing upon the 
 
 majority of building problems. . . . Mr. Tarn has added, by this volume, to the debt of 
 
 gratitude which is owing to him by architectural students for the many valuable works which he has 
 
 produced for their use." — The Builder. 
 
 LOCKWOOD'S BUILDER'S PRICE BOOK for 1900. 
 
 A Comprehensive Handbook of the Latest Prices and Data for Builders, 
 Architects, Engineers, and Contractors. Re-constructed, Re-written, and 
 Greatly Enlarged. By Francis T. W. Miller. 800 closely-printed pages, 
 
 crown 8vo, cloth 4/0 
 
 " This book is a very useful one, and should find a place in every English office connected 
 with the building and engineering professions." — Industries. 
 " An excellent book of reference. " — Architect. 
 
 " In its new and revised form this Price Book is what a work of this kind should be — compre- 
 hensive, reliable, well arranged, legible, and well bound." — British Architect. 
 
 THE DECORATIVE PART OF CIVIL ARCHITECTURE. 
 
 By Sir William Chambers, F.R.S. With Portrait, Illustrations, Notes, and 
 an Examination of Grecian Architecture, by Joseph Gwilt, F.S.A. 
 Revised and Edited by W. H. Leeds. 66 Plates, 4to, cloth . . 21/0 
 
26 CROSBY LOCK WOOD * SON'S CATALOGUE. 
 
 A HANDY BOOK OF VILLA ARCHITECTURE. 
 
 Being a Series of Designs for Villa Residences in various Styles. With 
 Outline Specifications and Estimates. By C. Wickes, Architect, Author of 
 "The Spires and Towers of England," &c. 61 Plates, 4to, half-morocco, gilt 
 edges £1 11s. 6 d. 
 
 " The whole of the designs bear evidence of their being the work of an artistic architect, and 
 they will prove very valuable and suggestive." — Building News. 
 
 THE ARCHITECT'S GUIDE. 
 
 Being a Text-book of Useful Information for Architects, Engineers, Surveyors, 
 Contractors, Clerks of Works, &c, &c. By Frederick Rogers, Architect. 
 
 Third Edition. Crown 8vo, cloth . 3/6 
 
 "As a text-book of useful information for architects, engineers, surveyors, &c, it would be 
 hard to find a handier or more complete little volume." — Standard. 
 
 ARCHITECTURAL PERSPECTIVE. 
 
 The whole Course and Operations of the Draughtsman in Drawing a Large 
 
 House in Linear Perspective. Illustrated by 43 Folding Plates. By F. O. 
 
 Ferguson. Second Edition, Enlarged. 8vo, boards .... 3/6 
 
 " It is the most intelligible of the treatises on this ill-treated subject that I have met with." — 
 
 E. INGRESS Bell, ESQ., in the R.I.B.A. Journal. 
 
 PRACTICAL RULES ON DRAWING. 
 
 For the Operative Builder and Young Student in Architecture. By George 
 Pyne. T4 Plates, 4to, boards 7/6 
 
 MEASURING AND VALUING ARTIFICER'S WORK 
 
 (The Student's Guide to the Practice of) : Containing Directions for taking 
 Dimensions, Abstracting the same, and bringing the Quantities into Bill, with 
 Tables of Constants for Valuation of Labour, and for the Calculation of Areas 
 and Solidities. Originally edited by E. Dobson, Architect. With Additions 
 by E. W. Tarn, M.A. Seventh Edition, Revised. With 8 Plates and 
 63 Woodcuts. Crown 8vo, cloth. [Just Published. 7/6 
 
 " This edition will be found the most complete treatise on the principles of measuring and 
 valuing artificer's work that has yet been published." — Building- News. 
 
 TECHNICAL GUIDE, MEASURER, AND ESTIMATOR. 
 
 For Builders and Surveyors. Containing Technical Directions for Measuring 
 Work in all the Building Trades, Complete Specifications for Houses, Roads, 
 and Drains, and an Easy Method of Estimating the parts of a Building 
 collectively. By A. C. Beaton. Ninth Edition. Waistcoat-pocket size, 
 
 gilt edges 1/6 
 
 "No builder, architect, surveyor, or valuer should be without his 'Beaton.'"— Building 
 News. 
 
 CONSTRUCTIONAL IRON AND STEEL WORK. 
 
 As Applied to Public, Private, and Domestic Buildings. A Practical Treatise 
 for Architects, Students, and Builders. By F. Campin. Crown 8vo, cloth. 
 
 [Just Published. 3/6 
 
 " Any one who wants a book on ironwork, as employed in buildings for stanchions, columns, 
 
 and beams, will find the present volume to be suitable. The author has had long and varied 
 
 experience in designing this class of work. The illustrations have the character of working 
 
 drawings. This practical book may be counted a most valuable work." — British Architect. 
 
 SPECIFICATIONS FOR PRACTICAL ARCHITECTURE. 
 
 A Guide to the Architect, Engineer, Surveyor, and Builder. With an Essay 
 on the Structure and Science of Modern Buildings. Upon the Basis of the 
 Work by Alfred Bartholomew, thoroughly Revised, Corrected, and greatly 
 added to by Frederick Rogers, Architect. Third Edition, Revised. 8vo, 
 
 cloth 15/0 
 
 " The work is too well known to need any recommendation from us. It is one of the books 
 with which every young architect must be equipped." — Architect. 
 
 THE HOUSE-OWNER'S ESTIMATOR. 
 
 Or, What will it Cost to Build, Alter, or Repair ? A Price Book for Un- 
 professional People as well as the Architectural Surveyor and Builder. By 
 J. D. Simon. Edited by F. T. W. Miller, A.R.I.B.A. Fifth Edition, 
 Carefully Revised. Crown 8vo, cloth. [Just Published. Net 3/6 
 
 " In two years it will repay its cost a hundred times over." — Field. 
 
SANITATION AND WATER SUPPLY. 27 
 
 SANITATION AND WATER SUPPLY. 
 
 THE PURIFICATION OF SEWAGE. 
 
 Being a Brief Account of the Scientific Principles of Sewage Purification, and 
 
 their Practical Application. By Sidney Barwise, M.D. (Lond.), M.R.C.S., 
 
 D.P.H. (Camb.), Fellow of the Sanitary Institute, Medical Officer of Health 
 
 to the Derbyshire County Council. Crown 8vo, cloth. {Just Published. 5/0 
 
 " ' What process shall we adopt to purify our sewage ? ' This question has rarely been treated 
 
 from so many points of view in one book. This volume teems with practical hints, which show the 
 
 intimate knowledge the author has of his subject." — The Engineer. 
 
 " We know of no book of the same size which gives so complete and accurate an account of 
 the principles of sewage purification." — The Builder. 
 
 WATER AND ITS PURIFICATION. 
 
 A Handbook for the Use of Local Authorities, Sanitary Officers, and others 
 
 interested in Water Supply. By S. Rideal, D.Sc. Lond., F.I.C. With 
 
 numerous Illustrations and Tables. Crown 8vo, cloth. [Just Published. 716 
 
 " Dr. Rideal's book is both interesting and accurate, and contains a most useful re'sume' of 
 
 the latest knowledge upon the subject of which it treats. It ought to be of great service to all who 
 
 are connected with the supply of water for domestic or manufacturing purposes." — The Engineer. 
 
 " Dealing as clearly as it does with the various ramifications of such an important subject as 
 water and its purification it may be warmly recommended. Local authorities and all engaged in 
 sanitary affairs, and others interested in water supply, will read its pages with profit." — Lancet. 
 
 RURAL WATER SUPPLY. 
 
 A Practical Handbook on the Supply of Water and Construction of Water- 
 works for Small Country Districts. By Allan Greenwell, A.M.I.C.E., 
 andW. T. Curry, A.M.I.C.E. Revised Edition. Crown 8vo, cloth 5/0 
 
 " We conscientiously recommend it as a very useful book for those concerned in obtaining 
 water for small districts, giving a great deal of practical information in a small compass." — Builder. 
 
 THE WATER SUPPLY OF CITIES AND TOWNS. 
 
 By William Humber, A.M. Inst. C.E., and M.Inst. M.E. Imp. 4to, half- 
 bound morocco. (See page n.) Net £6 6S. 
 
 THE WATER SUPPLY OF TOWNS AND THE CON- 
 STRUCTION OF WATER-WORKS. 
 
 By Professor W. K. Burton, A.M. Inst. C.E. Second Edition, Revised 
 
 and Extended. Royal 8vo, cloth. (See page io.) .... 25/0 
 
 WATER ENGINEERING. 
 
 A Practical Treatise on the Measurement, Storage, Conveyance, and Utilisa- 
 tion of Water for the Supply of Towns, for Mill Power, and for other Purposes. 
 By C. Slagg, A.M. Inst. C.E. Second Edition. Crown 8vo, cloth . 7/6 
 
 SANITARY WORK IN SMALL TOWNS AND VILLAGES. 
 
 By Charles Slagg, A. M. Inst. C.E. Crown 8vo, cloth . . . 3/0 
 
 SANITARY ARRANGEMENT OF DWELLING-HOUSES. 
 
 A Handbook for Householders and Owners of Houses. By A. J. Wallis- 
 Tayler, A. M.Inst. C.E. Crown 8vo, cloth . . . . " . . 2/6 
 " This book will be largely read ; it will be of considerable service to the public. It is well 
 arranged, easily read, and for the most part devoid of technical terms." — Lancet. 
 
 VENTILATION. 
 
 A Text-book to the Practice of the Art of Ventilating Buildings. By W. P. 
 Buchan, R.P. Crown 8vo, cloth 3 6 
 
 PLUMBING. 
 
 A Text-book to the Practice of the Art or Craft of the Plumber. By W. P. 
 Buchan, R.P. Eighth Edition, Enlarged. Crown 8vo, cloth . . 3/6 
 
 THE HEALTH OFFICER'S POCKET-BOOK. 
 
 A Guide to Sanitary Practice and Law. For Medical Officers of Health, 
 
 Sanitary Inspectors, Members of Sanitary Authorities, &c. By Edward 
 
 F. Willoughby, M.D. (Lond.), &c. Fcap. 8vo, cloth .... 7/6 
 
 " A mine of condensed information of a pertinent and useful kind on the various subjects of 
 
 which it treats. The matter seems to have been carefully compiled and arranged for facility of 
 
 reference, and it is well illustrated by diagrams and woodcuts. The different subjects are 
 
 succinctly but fullv and scientifically dealt with." — The Lancet. 
 
28 CROSBY LOCK WOOD <*• SON'S CATALOGUE. 
 
 CARPENTRY, TIMBER, &c. 
 
 THE ELEMENTARY PRINCIPLES OF CARPENTRY. 
 
 A Treatise on the Pressure and Equilibrium of Timber Framing, the Resistance 
 of Timber, and the Construction of Floors, Arches, Bridges, Roofs, Uniting 
 Iron and Stone with Timber, &c. To which is added an Essay on the Nature 
 and Properties of Timber, &c, with Descriptions of the kinds of Wood used 
 in Building ; also numerous Tables of the Scantlings of Timber for different 
 purposes, the Specific Gravities of Materials, &c. By Thomas Tredgold, C.E. 
 With an Appendix of Specimens of Various Roofs of Iron and Stone, Illus- 
 trated. Seventh Edition, thoroughly Revised and considerably Enlarged by 
 E. Wyndham Tarn, M.A., Author of "The Science of Building," &c. 
 With 61 Plates, Portrait of the Author, and several Woodcuts. In One large 
 
 Vol., 4to, cloth 25/0 
 
 " Ought to be in every architect's and every builder's library." — Builder. 
 
 "A work whose monumental excellence must commend it wherever skilful carpentry is 
 
 concerned. The author's principles are rather confirmed than impaired by time. The additional 
 
 plates are of great intrinsic value." — Building News. 
 
 WOODWORKING MACHINERY. 
 
 Its Rise, Progress, and Construction. With Hints on the Management of Saw 
 Mills and the Economical Conversion of Timber. Illustrated with Examples 
 of Recent Designs by leading English, French, and American Engineers. By 
 M. Powis Bale, A.M.Inst.C.E., M.I.M.E. Second Edition, Revised, 
 with large Additions, large crown 8vo, 440 pp., cloth .... 9/0 
 
 " Mr. Bale is evidently an expert on the subject, aad he has collected so much information 
 that his book is all-sufficient for builders and others engaged in the conversion of timber." — Architect. 
 
 " The most comprehensive compendium of wood-working machinery we have seen. The 
 author is a thorough master of his subject." — Building News. 
 
 SAW MILLS. 
 
 Their Arrangement and Management, and the Economical Conversion of 
 
 Timber. By M. Powis Bale, A.M.Inst.C.E. Second Edition, Revised. 
 
 Crown 8vo, cloth. [Just Published. 10/6 
 
 "The administration of a large sawing establishment is discussed, and the subject examined 
 
 from a financial standpoint. Hence the size, shape, order, and disposition of saw milk and the like 
 
 are gone into in detail, and the course of the timber is traced from its reception to its delivery in its 
 
 converted state. We could not desire a more complete or practical treatise."— Builder. 
 
 THE CARPENTER'S GUIDE. 
 
 Or, Book of Lines for Carpenters ; comprising all the Elementary Principles 
 essential for acquiring a knowledge of Carpentry. Founded on the late Peter 
 Nicholson's standard work. A New Edition, Revised by Arthur Ashpitel, 
 F.S.A. Together with Practical Rules on Drawing, by George Pyne. 
 With 74 Plates, 4to, cloth £1 1 s. 
 
 A PRACTICAL TREATISE ON HANDRAILING. 
 
 Showing New and Simple Methods for Finding the Pitch of the Plank, Drawing 
 the Moulds, Bevelling, Jointing-up, and Squaring the Wreath. By George 
 Collings. Second Edition, Revised and Enlarged, to which is added 
 A Treatise on Stair-building. With Plates and Diagrams . . 2/6 
 
 " Will be found of practical utility in the execution of this difficult branch of joinery. " — Builder. 
 " Almost every difficult phase of this somewhat intricate branch of joinery is elucidated by 
 the aid of plates and explanatory letterpress." — Furniture Gazette. 
 
 CIRCULAR WORK IN CARPENTRY AND JOINERY. 
 
 A Practical Treatise on Circular Work of Single and Double Curvature. By 
 George Collings. With Diagrams. Third Edition, 12010, cloth . 2/6 
 
 " An excellent example of what a book of this kind should be. Cheap in price, clear in 
 
 definition, and practical in the examples selected."— Builder. 
 
 THE CABINET-MAKER'S GUIDE TO THE ENTIRE 
 
 CONSTRUCTION OF CABINET WORK. 
 
 Including the Art of Laying Veneers, &c. By Richard Bitmead. Crown 8vo, 
 with numerous Illustrations. [Nearly Ready. 
 
CARPENTRY, TIMBER, &c. 29 
 
 HANDRAILINQ COMPLETE IN EIGHT LESSONS. 
 
 On the Square-Cut System. By J. S. Goldthorp, Head of Building 
 Department, Halifax Technical School. With Eight Plates and over 150 
 
 Practical Exercises. 4to, cloth 3/6 
 
 " Likely to be of considerable value to joiners and others who take a pride in good work. 
 
 The arrangement of the book is excellent. We heartily commend it to teachers and students " — 
 
 Timber Trades journal. 
 
 TIMBER MERCHANT'S and BUILDER'S COMPANION. 
 
 Containing New and Copious Tables of the Reduced Weight and Measure- 
 ment of Deals and Battens, of all sizes, from One to a Thousand Pieces, and 
 the relative Price that each size bears per Lineal Foot to any given Price per 
 Petersb^irgh Standard Hundred ; the Price per Cube Foot of Square Timber 
 to any given Price per Load of 50 Feet, &c, &c. By William Dowsing. 
 Fourth Edition, Revised and Corrected. Crown 8vo, cloth . . . 3/0 
 "We are glad to see a fourth edition of these admirable tables, which for correctness and 
 simplicity of arrangement leave nothing to be desired." — Timber Trades Journal. 
 
 THE PRACTICAL TIMBER MERCHANT. 
 
 A Guide for the Use of Building Contractors, Surveyors, Builders, &c, 
 comprising useful Tables for all purposes connected with the Timber Trade, 
 Marks of Wood, Essay on the Strength of Timber, Remarks on the Growth of 
 Timber, &c. By W. Richardson. Second Edition. Fcap. 8vo, cloth . 3/6 
 
 " Contains much valuable information for timber merchants, builders, foresters, and all 
 others connected with the growth, sale, and manufacture of timber." — Journal of Forestry. 
 
 PACKING-CASE TABLES. 
 
 Showing the number of Superficial Feet in Boxes or Packing-Cases, from six 
 inches square and upwards. By W. Richardson, Timber Broker. Third 
 
 Edition. Oblong 4to, cloth 3/6 
 
 "Invaluable labour-saving tables." — Ironmonger. 
 
 GUIDE TO SUPERFICIAL MEASUREMENT. 
 
 Tables calculated from i to 200 inehes in length by 1 to 108 inches in breadth. 
 For the use of Architects, Surveyors, Engineers, Timber Merchants, 
 Builders, &c. By James Hawkings. Fourth Edition. Fcap., cloth . 3/6 
 
 " A useful collection of tables to facilitate rapid calculation of surfaces. The exact area of 
 any surface of which the limits have been ascertained can be instantly determined. The book will 
 be found of the greatest utility to all engaged in building operations." — Scotsman. 
 
 PRACTICAL FORESTRY. 
 
 And its Bearing on the Improvement of Estates. By Charles E. Curtis, 
 F.S.I., Professor of Forestry, Field Engineering, and General Estate 
 Management, at the College of Agriculture, Downton. Second Edition, 
 Revised. Crown 8vo, cloth. [Just Published. 3/6 
 
 Summary of Contents : — prefatory Remarks. — Objects of Planting.— 
 Choice of a Forester.— Choice of Soil and Site.— Laying Out of Land for 
 Plantations.— Preparation of the Ground for Planting.— Drainage.— plant- 
 ing.— Distances and Distribution of Trees in plantations.— Trees and Ground 
 Game.— Attention after Planting.— Thinning of plantations — Pruning of 
 Forest Trees.— Realization.— Methods of Sale.— Measurement of Timber.— 
 Measurement and Valuation of Larch Plantation.— Fire Lines.— Cost of 
 Planting. 
 
 "Mr. Curtis has in the course of a series of short pithy chapters afforded much informa- 
 tion of a useful and practical character on the planting and subsequent treatment of trees."— 
 Illustrated Carpenter and Builder. 
 
 THE ELEMENTS OF FORESTRY. 
 
 Designed to afford Information concerning the Planting and Care of Forest 
 Trees for Ornament or Profit, with suggestions upon the Creation and Care of 
 Woodlands. By F. B. Hough. Large crown 8vo, cloth . . .1 0/0 
 
 THE TIMBER IMPORTER'S, TIMBER MERCHANT'S, 
 
 AND BUILDER'S STANDARD GUIDE. 
 
 By Richard E. Grandy. Comprising : — An Analysis of Deal Standards, 
 Home and Foreign, with Comparative Values and Tabular Arrangements for 
 fixing Net Landed Cost on Baltic and North American Deals, including all 
 intermediate Expenses, Freight, Insurance, &c. ; together with copious Informa- 
 tion for the Retailer and Builder. Third Edition. i2ino, cloth . . 2'0 
 
3 o CROSBY LOCK WOOD *- SON'S CATALOGUE. 
 
 DECORATIVE ARTS, &c. 
 
 SCHOOL OF PAINTING FOR THE IMITATION OF 
 
 WOODS AND MARBLES. 
 
 As Taught and Practised by A. R. Van der Burg and P. Van der Burg, 
 Directors of the Rotterdam Painting Institution. Royal folio, i8£ by 12^ in., 
 Illustrated with 24 full-size Coloured Plates ; also 12 plain Plates, comprising 
 154 Figures. Third Edition, cloth. [ Just Published. £"J 11s. 6d. 
 
 List of Plates :— i. Various Tools Required for wood Painting.— 2, 3. Walnut ; 
 Preliminary Stages of Graining and Finished Specimen.— 4. Tools Used for 
 Marble Painting and Method of Manipulation.— 5, 6. St. Remi Marble; 
 Earlier Operations and Finished Specimen. — 7. Methods of Sketching 
 Different Grains, Knots, &c— «, 9. Ash: Preliminary Stages and Finished 
 Specimen.— 10. Methods of Sketching Marble Grains.— h, 12. Breche Marble ; 
 Preliminary Stages of Working and Finished Specimen.— 13. Maple ; Methods 
 of Producing the Different Grains.— 14, 15. Bird's-Eye Maple; Preliminary 
 Stages and Finished Specimen.— 16. Methods of Sketching the Different 
 Species of White Marble.— 17, 18. White Marble ; Preliminary Stages of 
 Process and Finished Specimen.— 19. Mahogany; Specimens of Various Grains 
 and Methods of Manipulation.— 20, 21. Mahogany; Earlier Stages and 
 Finished Specimen.— 22, 23, 24. Sienna Marble; Varieties of Grain, Preliminary 
 Stages and Finished Specimen.— 25, 26, 27. Juniper Wood; Methods of Pro- 
 ducing Grain, &c. ; preliminary Stages and Finished Specimen.— 28, 29, 30. Vert 
 de Mer Marble; Varieties of Grain and Methods of Working, Unfinished 
 and Finished Specimens.— 31, 32, 33. Oak ; Varieties of Grain, Tools Employed 
 and Methods of Manipulation, preliminary Stages and Finished Specimen.— 
 34. 35. 36. Waulsort Marble; Varieties of Grain, Unfinished and Finished 
 Specimens. 
 
 " Those who desire to attain skill in the art of painting woods and marbles will find advantage 
 In consulting this book. . . . Some of the Working Men's Clubs Should give their young men 
 the opportunity to study it." — Builder. 
 
 " A comprehensive guide to the art. The explanations of the processes, the manipulation 
 and management of the colours, and the beautifully executed plates will not be the least valuable to 
 the student who aims at making his work a faithful transcript of nature." — Building- News. 
 
 " Students and novices are fortunate who are able to become the possessors of so noble a 
 work." — The Architect. 
 
 ELEMENTARY DECORATION. 
 
 A Guide to the Simpler Forms of Everyday Art. Together with PRACTICAL 
 HOUSE DECORATION. By James W. Facey. With numerous Illus- 
 trations. In One Vol., strongly half-bound 5/0 
 
 H0U5E PAINTING, GRAINING, MARBLING, AND 
 
 SIGN WRITING. 
 
 A Practical Manual of. By Ellis A. Davidson. Eighth Edition. With 
 Coloured Plates and Wood Engravings. i2mo, cloth boards . . . 6/0 
 "A mass of information of use to the amateur and of value to the practical man."— English 
 Mechanic. 
 
 THE DECORATOR'S ASSISTANT. 
 
 A Modern Guide for Decorative Artists and Amateurs, Painters, Writers, 
 Gilders, &c. Containing upwards of 600 Receipts, Rules, and Instructions ; 
 with a variety of Information for General Work connected with every Class of 
 Interior and Exterior Decorations, &c. Seventh Edition. 152 pp., cr. 8vo. 1 /O 
 " Full of receipts of value to decorators, painters, gi'ders, &c. The book contains the gist of 
 
 larger treatises on colour and technical processes. It would be difficult to meet with a work so full 
 
 of varied information on the painter's art." — Building News. 
 
 MARBLE DECORATION 
 
 And the Terminology of British and Foreign Marbles. A Handbook for 
 Students. By George H. Blagrove, Author of " Shoring and its Applica- 
 tion," &c. With 28 Illustrations. Crown 8vo, cloth .... 3/6 
 
 " This most useful and much wanted handbook should be in the hands of every architect and 
 builder." — Building World. 
 
 "A carefully and usefully written treatise ; the work Is essentially practical."— Scotsman. 
 
DECORATIVE ARTS. 6*. 31 
 
 DELAMOTTES WORKS ON ALPHABETS AND 
 
 ILLUMINATION. 
 
 ORNAMENTAL ALPHABETS, ANCIENT &. MEDI/EVAL. 
 
 From the Eighth Century, with Numerals ; including Gothic, Church-Text, 
 large and small, German, Italian, Arabesque, Initials for Illumination, 
 Monograms, Crosses, &c, &c, for the use of Architectural and Engineering 
 Draughtsmen, Missal Painters, Masons, Decorative Painters, Lithographers, 
 Engravers, Carvers, &c, &c. Collected and Engraved by F. Delamotte, and 
 printed in Colours. New and Cheaper Edition. Royal 8vo, oblong, 
 
 ornamental boards 2/6 
 
 " For those who insert enamelled sentences round gilded chalices, who blazon shop legends 
 
 over shop-doors, who letter church walls with pithy sentences from the Decalogue, this book will be 
 
 useful." — Athenaum. 
 
 MODERN ALPHABETS, PLAIN AND ORNAMENTAL. 
 
 Including German, Old English, Saxon, Italic, Perspective, Greek, Hebrew, 
 Court Hand, Engrossing, Tuscan, Riband, Gothic, Rustic, and Arabesque ; 
 with several Original Designs, and an Analysis of the Roman and Old English 
 Alphabets, large and small, and Numerals, for the use of Draughtsmen, 
 Surveyors, Masons, Decorative Painters, Lithographers, Engravers, Carvers, 
 &c. Collected and Engraved by F. Delamotte, and printed in Colours. 
 New and Cheaper Edition. Royal 8vo, oblong, ornamental boards . 2/6 
 " There is comprised in it every possible shape into which the letters of the alphabet and 
 
 numerals can be formed, and the talent which has been expended in the conception of the various 
 
 plain and ornamental letters is wonderful." — Standard. 
 
 MEDI/EVAL ALPHABETS AND INITIALS FOR 
 
 ILLUMINATORS. 
 
 By F. G. Delamotte. Containing 21 Plates and Illuminated Title, printed 
 in Gold and Colours. With an Introduction by J. Willis Brooks. Fourth 
 and Cheaper Edition. Small 4to, ornamental boards .... 4/0 
 
 "A volume in which the letters of the alphabet come forth glorified in gilding and all the 
 colours of the prism interwoven and intertwined and intermingled." — Sun. 
 
 A PRIMER OF THE ART OF ILLUMINATION. 
 
 For the Use of Beginners ; with a Rudimentary Treatise on the Art, Practical 
 Directions for its Exercise, and Examples taken from Illuminated MSS., 
 printed in Gold and Colours. By F. Delamotte. New and Cheaper 
 Edition. Small 4to, ornamental boards ....... 6/0 
 
 "The examples of ancient MSS. recommended to the student, which, with much good sense, 
 
 the author chooses from collections accessible to all, are selected with judgment and knowledge as 
 
 well as taste." — Athenaum. 
 
 THE EMBROIDERER'S BOOK OF DESIGN. 
 
 Containing Initials, Emblems, Cyphers, Monograms, Ornamental Borders, 
 Ecclesiastical Devices, Mediaeval and Modern Alphabets, and National 
 Emblems. Collected by F. Delamotte, and printed in Colours. Oblong 
 
 royal 8vo, ornamental wrapper 1/6 
 
 "The book will be of great assistance to ladies and young children who are endowed with 
 the art of plying the needle in this most ornamental and useful pretty work." — East Anglian Timet. 
 
 INSTRUCTIONS IN WOOD-CARVING FOR AMATEURS. 
 
 With Hints on Design. By A Lady. With 10 Plates. New and Cheaper 
 
 Edition. Crown 8vo, in emblematic wrapper 2 
 
 " The handicraft of the wood-carver, so well as a book can impart it, may be learnt from ' A 
 Lady's ' publication." — Athenaum. 
 
 PAINTING POPULARLY EXPLAINED. 
 
 By Thomas John Gullick, Painter, and John Timbs, F.S.A. Inc'-idiiig 
 Fresco, Oil, Mosaic, Water-Colour, Water-Glass, Tempera, Encaustic, 
 Miniature, Painting on Ivory, Vellum, Pottery, Enamel, Glass, &c. Fifth 
 Edition. Crown 8vo, cloth 5 
 
 %* Adopted as a Prize Booh at South Kensington. 
 
 " Much may be learned, even by those who fancy they do not require to be taught, from the 
 rareful perusal of this unpretending but compreheivive treatise "— A-rt yow~*a'. 
 
32 CROSBY LOCK WOOD & SON'S CATALOGUE. 
 
 NATURAL SCIENCE, &c. 
 
 THE VISIBLE UNIVERSE. 
 
 Chapters on the Origin and Construction of the Heavens. By J. E. Gore, 
 F.R. A.S., Author of " Star Groups," &c. Illustrated by 6 Stellar Photographs 
 and 12 Plates. Demy 8vo, cloth 1 6/0 
 
 " A valuable and lucid summary of recent astronomical theory, rendered more valuable and 
 attractive by a series of stellar photographs and other illustrations." — The Times. 
 
 "In presenting a clear and concise account of the present state of our knowledge Mr. Gore 
 has made a valuable addition to the literature of the subject." — Nature. 
 
 " Mr. Gore's ' Visible Universe ' is one of the finest works on astronomical science that have 
 recently appeared in our language. In spirit and in method it is scientific from cover to cover, but 
 the style is so clear and attractive that it will be as acceptable and as readable to those who make 
 no scientific pretensions as to those who devote themselves specially to matters astronomical." — 
 Leeds Mercury. 
 
 STAR GROUPS. 
 
 A Student's Guide to the Constellations. By J. Ellard Gore, F.R.A.S., 
 M.R.I.A., &c, Author of "The Visible Universe," "The Scenery of the 
 
 Heavens," &c. With 30 Maps. Small 4to, cloth 5/0 
 
 " The volume contains thirty maps showing stars of the sixth magnitude — the usual naked-eye 
 limit — and each is accompanied by a brief commentary adapted to facilitate recognition and bring 
 to notice objects of special interest. For the purpose of a preliminary survey of the ' midnight 
 pomp ' of the heavens nothing could be better than a set of delineations averaging scarcely twenty 
 square inches in area and including nothing that cannot at once be identified." — Saturday Review. 
 
 AN ASTRONOMICAL GLOSSARY. 
 
 Or, Dictionary of Terms used in Astronomy. With Tables of Data and Lists 
 of Remarkable and Interesting Celestial Objects. By J. Ellard Gore, 
 F.R.A.S., Author of " The Visible Universe," &c. Small crown 8vo, cloth. 
 
 2/6 
 
 " A very useful little work for beginners in astronomy, and not to be despised by more 
 advanced students." — The Times. 
 
 " A very handy book . . . the utility of which is much increased by its valuable tables of 
 astronomical data." — Athenceum. 
 
 THE MICROSCOPE. 
 
 Its Construction and Management. Including Technique, Photo-micrography, 
 and the Past and Future of the Microscope. By Dr. Henri van Heurck. 
 Re-Edited and Augmented from the Fourth French Edition, and Translated 
 by Wynne E. Baxter, F.G.S. 400 pp., with upwards of 250 Woodcuts, 
 imp. 8vo, cloth 1 8/0 
 
 " A translation of a well-known work, at once popular and comprehensive." — Times. 
 
 " The translation is as felicitous as it is accurate." — Nature. 
 
 ASTRONOMY. 
 
 By the late Rev. Robert Main, M.A., F.R.S Third Edition, Revised by 
 William Thynne Lynn, B.A., F.R.A.S., formerly of the Royal Observatory, 
 
 Greenwich. i2mo, cloth 2/0 
 
 "A sound and simple treatise, very carefully edited, and a capital book for beginners."— 
 Knowledge. 
 
 " Accurately brought down to the requirements of the present time by Mr. Lynn "— 
 Educational Times. 
 
 A MANUAL OF THE MOLLUSCA. 
 
 A Treatise on Recent and Fossil Shells. By S. P. Woodward, A.L.S., 
 F.G.S. With an Appendix on Recent and Fossil Conchological 
 Discoveries, by Ralph Tate, A.L.S., F.G.S. With 23 Plates and 
 upwards of 300 Woodcuts. Reprint of Fourth Edition (1880). Crown 8vo, 
 
 cloth 7/6 
 
 "A most valuable storehouse of conchological and geological information," — Science Gossip. 
 
 THE TWIN RECORDS OF CREATION. 
 
 Or, Geology and Genesis, their Perfect Harmony and Wonderful Concord. 
 
 By G. W. V. le Vaux. 8vo, cloth 5/0 
 
 " A valuable contribution to the evidences of Revelation, and disposes very conclusively of 
 the arguments of those who would set God's Works against God's Word. No real difficulty is 
 shirked, and no sophistry is left unexposed. "— The Rock. 
 
NATURAL SCIENCE, &c. 33 
 
 HANDBOOK OF MECHANICS. 
 
 By Dr. Lardner. Enlarged and re-written by Benjamin Loewy, F.R.A.S. 
 378 Illustrations. Post 8vo, cloth , 6/0 
 
 " The perspicuity of the original has been retained, and chapters which had become obsolete 
 have been replaced by others of more modern character. The explanations throughout are 
 studiously popular, and care has been taken to show the application of the various branches of 
 physics to the industrial arts, and to the practical business of life." — Alining Journal. 
 
 HANDBOOK OF HYDROSTATICS AND PNEUMATICS. 
 
 By Dr. Lardner. New Edition, Revised and Enlarged by Benjamin Loewy, 
 F.R.A.S. With 236 Illustrations. Post 8vo, cloth .... 50 
 
 "For those 'who desire to attain an accurate knowledge of physical science without the 
 profound methods of mathematical investigation,' this work is well adapted." — Chemical News. 
 
 HANDBOOK OF HEAT. 
 
 By Dr. Lardner. Edited and re-written by Benjamin Loewy, F.R.A.S., &c. 
 117 Illustrations. Post 8vo, cloth 6/0 
 
 "The style is always clear and precise, and conveys instruction without leaving any cloudiness 
 or lurking doubts behind." — Engineering. 
 
 HANDBOOK OF OPTICS. 
 
 By Dr. Lardner. New Edition. Edited by T. Olver Harding, B.A. Lond. 
 With 298 Illustrations. Small 8vo, 448 pp., cloth 5 
 
 " Written by one of the ablest English scientific writers, beautifully and elaborately illustrated.'* 
 — Mechanics' Magazine. 
 
 ELECTRICITY, MAGNETISM, AND ACOUSTICS. 
 
 By Dr. Lardner. Edited by Geo. Carey Foster, B.A., F.C.S. With 
 
 400 Illustrations. Small 8vo, cloth . . 50 
 
 " The book could not have been entrusted to any one better calculated to preserve the terse 
 
 and lucid style of Lardner, while correcting his errors and bringing up his work to the present 
 
 state of scientific knowledge." — Popular Science Review. 
 
 HANDBOOK OF ASTRONOMY. 
 
 By Dr. Lardner. Fourth Edition. Revised and Edited by Edwin Dunkin, 
 F.R.A.S., Royal Observatory, Greenwich. With 38 Plates and upwards of 
 100 Woodcuts. 8vo, cloth 9/6 
 
 " Probably no other book contains the same amount of information in so compendious and 
 well arranged a form — certainly none at the price at which this is offered to the public." — Athenceum. 
 
 " We can do no other than pronounce this work a most valuable manual of astronomy, and 
 we strongly recommend it to all who wish to acquire a general — but at the same time correct — 
 acquaintance with this sublime science." — Quarterly Journal of Science. 
 
 MUSEUM OF SCIENCE AND ART. 
 
 Edited by Dr. Lardner. With upwards of 1,200 Engravings on Wood. In 
 Six Double Volumes, £1 1 s. in a new and elegant cloth binding ; or hand- 
 somely bound in half-morocco £1 11s. 6d. 
 
 " A cheap and inteiesting publication, alike informing and attractive. The papers combine 
 
 subjects of importance and great scientific knowledge, considerable inductive powers, and a popular 
 
 style of treatment." — Spectator. 
 
 Separate books formed from the above. 
 
 Common Things Explained. 5s. 
 The Microscope. 2s. cloth. 
 Popular Geology. 2s. 6d. cloth. 
 Popular Physics. 2s. 6J. cloth. 
 
 Steam and its Uses. 2s. cloth. 
 Popular Astronomy. 4s. 6d. cloth. 
 The Bee and White Ants. 2s. cloth. 
 The Electric Telegraph, is. 6d. 
 
 NATURAL PHILOSOPHY FOR SCHOOLS. 
 
 By Dr. Lardner. Fcap. 8vo 3 6 
 
 " A very convenient class book for junior students in private schools.*' — British Quarterly 
 Review. 
 
 ANIMAL PHYSIOLOGY FOR SCHOOLS. 
 
 By Dr. Lardner. Fcap. 8vo 3 6 
 
 " Clearly written, well arranged, and excellently illustrated." — Gardener s Chronicle. 
 
 THE ELECTRIC TELEGRAPH. 
 
 By Dr. Lardner. Revised by E. B. Bright, F.R.A.S. Fcap. 8vo. . 2/6 
 One of the most readable books extant on the Electric Telegraph." — English Mechanic. 
 
 L. C 
 
34 CROSBY LOCK WOOD & SON'S CATALOGUE. 
 
 CHEMICAL MANUFACTURES, 
 CHEMISTRY, &c. 
 
 THE GAS ENGINEER'S POCKET-BOOK. 
 
 Comprising Tables, Notes and Memoranda relating to the Manufacture, 
 Distribution and Use of Coal Gas and the Construction of Gas Works. By 
 H. O'Connor, A.M.Inst.C.E., 450 pp., crown 8vo, fully Illustrated, leather. 
 
 [Just Published. 1 0/6 
 
 " The book contains a vast amount of information. The author goes consecutively through 
 
 the engineering details and practical methods involved in each of the different processes or parts 
 
 of a gas-works. He has certainly succeeded in making a compilation of hard matters of fact 
 
 absolutely interesting to read."* — Gas World. 
 
 " A useful work of reference for the gas engineer and all interested in lighting or heating by 
 gas, while the analyses of the various descriptions of gas will be of value to the technical chemist. 
 All matter in any way connected with the manufacture and use of gas is dealt with. The book has 
 evidently been carefully compiled, and certainly constitutes a useful addition to gas literature." — 
 Builder. 
 
 " The volume contains a great quantity of specialised information, compiled, we believe, from 
 trustworthy sources, which should make it of considerable value to those for whom it is specifically 
 produced." — Engineer. 
 
 LIGHTING BY ACETYLENE 
 
 Generators, Burners, and Electric Furnaces. By William E. Gibbs, M.E. 
 With 66 Illustrations. Crown 8 vo, cloth. [Just Published. 7/6 
 
 ENGINEERING CHEMISTRY. 
 
 A Practical Treatise for the Use of Analytical Chemists, Engineers, Iron 
 
 Masters, Iron Founders, Students and others. Comprising Methods of Analysis 
 
 and Valuation of the Principal Materials used in Engineering Work, with 
 
 Analyses, Examples and Suggestions. By H. J. Phillips, F.I.C., F.C.S. 
 
 Second Edition, Enlarged. Crown 8vo, 400 pp., with Illustrations, cloth 10/6 
 
 "In this work the author has rendered no small service to a numerous body of practical 
 
 men. . . . The analytical methods may be pronounced most satisfactory, being as accurate as the 
 
 despatch required of engineering chemists permits." — Chemical News. 
 
 " Full of good things. As a handbook of technical analysis, it is very welcome." — Builder. 
 " The analytical methods given are, as a whole, such as are likely to give rapid and trust- 
 worthy results in experienced hands. . . . There is much excellent descriptive matter in the work, 
 the chapter on ' Oils and Lubrication ' being specially noticeable in this respect." — Engineer. 
 
 NITRO-EXPLOSIVES. 
 
 A Practical Treatise concerning the Properties, Manufacture, and Analysis 
 of Nitrated Substances, including the Fulminates, Smokeless Powders, and 
 Celluloid. By P. G. Sanford, F. I.C., Consulting Chemist to the Cotton Powder 
 Company, &c. With Illustrations. Crown 8vo, cloth. [Just Published. 9/0 
 " Any one having the requisite apparatus and materials could make nitro-glycerine or gun- 
 cotton, to say nothing of other explosives, by the aid of the instructions in this volume. This is 
 one of the very few text-books in which can be found just what is wanted. Mr. Sanford goes 
 through the whole list of explosives commonly used, names any given explosive, and tells us of what 
 it is composed and how it is manufactured. The book is excellent throughout." — Engineer. 
 
 A HANDBOOK ON MODERN EXPLOSIVES. 
 
 A Practical Treatise on the Manufacture and Use of Dynamite, Gun-Cotton, 
 Nitro-Glycerine and other Explosive Compounds, including Collodion-Cotton. 
 With Chapters on Explosives in Practical Application. By M. Eissler, 
 Mining Engineer and Metallurgical Chemist. Second Edition, Enlarged. 
 With 150 Illustrations. Crown 8vo, cloth. [Just Published. "| 2/6 
 
 " Useful not only to the miner, but also to officers of both services to whom blasting and the 
 use ot explosives generally may at any time become a necessary auxiliary." — Nature. 
 
 DANGEROUS GOODS. 
 
 Their Sources and Properties, Modes of Storage and Transport. With Notes 
 and Comments on Accidents arising therefrom, together with the Government 
 and Railway Classifications, Acts of Parliament, &c. A Guide for the Use of 
 Government and Railway Officials, Steamship Owners, Insurance Companies 
 and Manufacturers, and Users of Explosives and Dangerous Goods. By 
 H. Joshua Phillips, F.I.C., F.CS. Crown 8vo, 374 pp., cloth . . 9/0 
 " Merits a wide circulation, and-an intelligent, appreciative study." — Chemical News. 
 
CHEMICAL MANUFACTURES, CHEMISTRY, &c. 35 
 A MANUAL OF THE ALKALI TRADE. 
 
 Including the Manufacture of Sulphuric Acid, Sulphate of Soda, and Bleaching 
 Powder. By John Lomas, Alkali Manufacturer, Newcastle-upon-Tyne and 
 London. 390 pp. of Text. With 232 Illustrations and Working Drawings, 
 Second Edition, with Additions. Super-royal 8vo, cloth . . £"| 1 0s. 
 " This book is written by a manufacturer for manufacturers. The working- details of the most 
 approved forms of apparatus are given, and these are accompanied by no less than 232 wood 
 engravings, all of which may be used for the purposes of construction. Every step in the manu- 
 facture is very fully described in this manual, and each improvement explained."— Athenaum. 
 
 " We find not merely a sound and luminous explanation of the chemical principles of the 
 trade, but a notice of numerous matters which have a most important bearing on the successful 
 conduct of alkali works, but which are generally overlooked by even experienced technological 
 authors." — Chemical Review. 
 
 THE BLOWPIPE IN CHEMISTRY, MINERALOGY, AND 
 
 GEOLOGY. 
 
 Containing all known Methods of Anhydrous Analysis, many Working 
 Examples, and Instructions for Making Apparatus. By Lieut. -Colonel W. A. 
 Ross, R.A., F.G.S. With 120 Illustrations. Second Edition, Enlarged. 
 Crown 8vo, cloth 5/0 
 
 " The student who goes conscientiously through the course of experimentation here laid down 
 will gain a better insight into inorganic chemistry and mineralogy than if he had ' got up ' any of the 
 best text-books of the day, and passed any number of examinations in their contents." — Chemicc I 
 News. 
 
 THE MANUAL OF COLOURS AND DYE-WARES. 
 
 Their Properties, Applications, Valuations, Impurities and Sophistications. 
 
 For the Use of Dyers, Printers, Drysalters, Brokers, &c. By J. W. Slater. 
 
 Second Edition, Revised and greatly Enlarged. Crown 8vo, cloth . 7/6 
 
 " A complete encyclopaedia of the materia tinctoria. The information given respecting each 
 
 article is full and precise, and the methods of determining the value of articles such as these, so 
 
 liable to sophistication, are given with clearness, and are practical as well as valuable." — Chemist 
 
 and Druggist. 
 
 " There is no other work which covers precisely the same ground. To students preparing 
 or examinations in dyeing and printing it will prove exceedingly useful." — Chemical News 
 
 A HANDY BOOK FOR BREWERS. 
 
 Being a Practical Guide to the Art of Brewing and Malting. Embracing the 
 
 Conclusions of Modern Research which bear upon the Practice of Brewing. 
 
 By Herbert Edwards Wright, M.A. Second Edition, Enlarged. Crown 
 
 Svo, 530 pp., cloth. [Just Published. 12/6 
 
 " May be consulted with advantage by the student who is preparing himself for examinational 
 
 tests, while the scientific brewer will find in it a resume of all the most important discoveries of 
 
 modem times. The work is written throughout in a clear and concise manner, and the author 
 
 takes great care to discriminate between vague theories and well-established facts." — Brewers' 
 
 Journal. 
 
 " We have great pleasure in recommending this handy book, and have no hesitation in saying 
 that it is one of the best — if not the best— which has yet been written on the subject of beer-brewing 
 iii this country; it should have a place on the shelves of eveiy brewer's library." — Brewers' 
 Guardian. 
 
 " Although the requirements of the student are primarily considered, an acquaintance of half- 
 an-hour's duration cannot fail to impress the practical brewer with the sense of having found a 
 trustworthy guide and practical counsellor in brewery matters."- C'temical Trade Journal. 
 
 FUELS: SOLID, LIQUID, AND GASEOUS. 
 
 Their Analysis and Valuation. For the Use of Chemists and Engineers. By 
 
 H. J. Phillips, F.C.S., formerly Analytical and Consulting Chemist to the 
 
 G.E. Rlwy. Third Edition, Revised and Enlarged. Crown 8vo, cloth 2/0 
 
 " Ought to have its place in the laboratory of every metallurgical establishment and wherever 
 
 fuel is used on a large scale." — Chemical New:. 
 
36 CROSBY LOCK WOOD & SON'S CATALOGUE. 
 
 THE ARTISTS' MANUAL OF PIGMENTS. 
 
 Showing their Composition, Conditions of Permanency, Non-Permanency, and 
 
 Adulterations ; Effects in Combination with Each Other and with Vehicles ; 
 
 and the most Reliable Tests of Purity. By H. C. Standage. Crown 8vo. 2/6 
 
 *' This work is indeed multum-in-parvo, and we can, with good conscience, recommend it to 
 
 all who come in contact with pigments, whether as makers, dealers, or users." — Chemical Rezievj. 
 
 A POCKET=BOOK OF MENSURATION AND GAUGING. 
 
 Containing Tables, Rules, and Memoranda for Revenue Officers, Brewers, 
 Spirit Merchants, &c. By J. B. Mant, Inland Revenue. Second Edition, 
 Revised. i8mo, leather 4/0 
 
 " This handy and useful book is adapted to the requirements of the Inland Revenue Depart- 
 ment, and will be a favourite book of reference. " — Civilian. 
 
 " Should be in the hands of every practical brewer." — Breviers' Journal. 
 
 INDUSTRIAL ARTS, TRADES, AND 
 MANUFACTURES. 
 
 TEA MACHINERY AND TEA FACTORIES. 
 
 A Descriptive Treatise on the Mechanical Appliances required in the 
 
 Cultivation of the Tea Plant and the Preparation of Tea for the Market. By 
 
 A. J. Wallis-Tayler, A. M. Inst. C.E. Medium 8vo, 468 pp. With 218 
 
 Illustrations. [Just Published. Net 25/0 
 
 summary of contents : — mechanical cultivation or tillage of the 
 
 Soil.— Plucking or Gathering the Leaf. — Tea Factories.— The Dressing, 
 
 Manufacture, or Preparation of Tea by Mechanical Means.— Artificial 
 
 Withering of the Leaf.— Machines for Rolling or Curling the Leaf.— 
 
 Fermenting Process.— Machines for the Automatic Drying or Firing of the 
 
 Leaf.— Machines for Non-Automatic Drying or Firing of the Leaf.— Drying 
 
 or Firing Machines.— Breaking or Cutting, and Sorting Machines.— Packing 
 
 the Tea.— Means of Transport on Tea Plantations.— Miscellaneous Machinery 
 
 and Apparatus.— Final Treatment of the Tea.— Tables and Memoranda. 
 
 " The subject of tea machinery is now one of the first interest to a large class of people, to 
 whom we strongly commend the volume." — Chamber of Commerce Journal. 
 
 " When tea planting was first introduced into the British pcssessions little, if any, machinery 
 was employed, but now i.s use is almost universal. This volume conta ; ns a very full account of the 
 machinery necessary for the proper ou'fic of a factory, and also a description of ths processes best 
 carried out by this machinery." — Journal Society of Arts. 
 
 FLOUR MANUFACTURE. 
 
 A Treatise on Milling Science and Practice. By Friedrich Kick, Imperial 
 Regierungsrath, Professor of Mechanical Technology in the Imperial German 
 Polytechnic Institute, Prague. Translated from the Second Enlarged and 
 Revised Edition with Supplement. By H. H. P. Powles, Assoc. Memb. 
 Institution of Civil Engineers. Nearly 400 pp. Illustrated with 28 Folding 
 
 Plates, and 167 Woodcuts. Royal 8vo, cloth £"1 fi s . 
 
 " This valuable work is, and will remain, the standard authority on the science of milling. . . . 
 The miller who has read and digested this work will have laid the foundation, so to speak, of a 
 successful career ; he will have acquired a number of general principles which he can proceed to 
 apply. In this handsome volume we at last have the accepted text-book of modern milling in good, 
 siund English, which has little, if any, trace of the German idiom." — The Miller. 
 
 COTTON MANUFACTURE. 
 
 A Manual of Practical Instruction of the Processes of Opening, Carding, 
 Combing, Drawing, Doubling and Spinning of Cotton, the Methods of 
 Dyeing, &c. For the Use of Operatives, Overlookers, and Manufacturers. 
 By John Lister, Technical Instructor, Pendleton. 8vo, cloth . .7/6 
 
 " A distinct advance in the literature of cotton manufacture." — Machinery. 
 
 "It is thoroughly reliable, fulfilling nearly all the requirements desired." — Glasgow Herald. 
 
 MODERN CYCLES. 
 
 A Practical Handbook on their Construction and Repair. By A. J . Wallis- 
 Tayler, A. M. Inst. C. E. Author of " Refrigerating Machinery," &c. With 
 upwards of 300 Illustrations. Crown 8vo, cloth. [Just Published. 1 O 6 
 
 "The large trade that is done in the component parts of bicycles has placed in the wav of 
 n en mechanically inclined extraordinary facilities for building bicycles for their own use. . . . "The 
 book will prove a valuable guide for all those who aspire to the manufacture or repair of their own 
 machines. — The Field. 
 
 "A most comprehensive and up-to-date treatise." — The Cycle. 
 
 "A verv useful book, which is quite entitled to rank as a standard work for students of cycle 
 c o nstt uct ion. "— Wheeling . 
 
INDUSTRIAL AND USEFUL ARTS. 37 
 
 CEMENTS, PASTES, GLUES, AND GUMS. 
 
 A Practical Guide to the Manufacture and Application of the various Aggluti- 
 nants required in the Building, Metal-Working, Wood-Working, and Leather- 
 Working Trades, and for Workshop, Laboratory or Office Use. With upwards 
 of 900 Recipes and Formulae. By H. C. Standage, Chemist. Third Edition. 
 Crown 8vo, cloth. [Just Published. 2,0 
 
 " We have pleasure in speaking favourably of this volume. So far as we have had 
 experience, which is not inconsiderable, this manual is trustworthy." — Athenaum. 
 
 " As a revelation of what are considered trade secrets, this book will arouse an amount of 
 curiosity among the large number of industries it touches." — Daily Chronicle. 
 
 THE ART OF SOAP=MAKING. 
 
 A Practical Handbook of the Manufacture of Hard and Soft Soaps, Toilet 
 Soaps, &c. Including many New Processes, and a Chapter on the Recovery of 
 Glycerine from Waste Leys. By Alx. Watt. Fifth Edition, Revised, with 
 an Appendix on Modern Candlemaking. Crown 8vo, cloth . . . 7 6 
 
 "The work will prove very useful, not merely to the technological student, but to the 
 practical soap boiler who wishes to understand the theory of his art." — Chemical News. 
 
 " A thoroughly practical treatise on an art which has almost no literature in our language. 
 We congratulate the author on the success of his endeavour to fill a void in English technical 
 literature. " — Nature. 
 
 PRACTICAL PAPER-MAKING. 
 
 A Manual for Paper-Makers and Owners and Managers of Paper-Mills. With 
 Tables, Calculations, &c. By G. Clapperton, Paper-Maker. With Illus- 
 trations of Fibres from Micro-Photographs. Crown 8vo, cloth . . S/O 
 " The author caters for the requirements of responsible mill hands, apprentices, &c, whilst 
 his manual will be found of great service to students of technology, as well as to veteran paper- 
 makers and mill owners. The illustrations form an excellent feature." — The World's Paper Trade 
 Review. 
 
 "We recommend everybody interested in the trade to get a copy of this thoroughly practical 
 book." — Paper Making. 
 
 THE ART OF PAPER-MAKING. 
 
 A Practical Handbook of the Manufacture of Paper from Rags, Esparto, 
 Straw, and other Fibrous Materials. Including the Manufacture of Pulp from 
 Wood Fibre, with a Description of the Machinery and Appliances used. To 
 which are added Details of Processes for Recovering Soda from Waste Liquors. 
 By Alexander Watt, Author of "The Art of Soap-Making." With Illus- 
 trations. Crown Svo, cloth 7/6 
 
 "It may be regarded as the standard work on the subject. The book is full of valuable 
 information. The 'Art of Paper-Making' is in every respect a model of a text-book, either for a 
 technical class, or for the private student." — Paper and Printing Trades journal. 
 
 A TREATISE ON PAPER. 
 
 For Printers and Stationers. With an Outline of Paper Manufacture ; Complete 
 Tables of Sizes, and Specimens of Different Kinds of Paper. By Richard 
 Parkinson, late of the Manchester Technical School. Demy 8vo, cloth. 
 
 [ Just Published. 3 6 
 
 THE ART OF LEATHER MANUFACTURE. 
 
 Being a Practic?J Handbook, in which the Operations of Tanning, Currying, 
 and Leather Dressing are fully Described, and the Principles of Tanning 
 Explained, and many Recent Processes Introduced ; as also Methods for the 
 Estimation of Tannin, and a Description of the Arts of Glue Boiling, Gut 
 Dressing, &c. By Alexander Watt, Author of " Soap-Making," &c. 
 
 Fourth Edition. Crown 8vo, cloth 9,0 
 
 " A sound, comprehensive treatise on tanning and its accessories. The book is an eminently 
 
 valuable production, which redounds to the credit of both author and publishers."— Chemical 
 
 Review. 
 
 THE ART OF BOOT AND SHOE MAKING. 
 
 A Practical Handbook, including Measurement, Last-Fitting, Cutting-Out, 
 Closing and Making, with a Description of the most approved Machinery 
 Employed. By John B. Leno, late Editor of St. Crispin, and The Boot and 
 Shoe-Maker, nmo, cloth 2/0 
 
38 CROSBY LOCK WOOD &> SON'S CATALOGUE. 
 
 WOOD ENQRAVINO. 
 
 A Practical and Easy Introduction to the Study of the Art. By W. N. Brown. 
 i2mo, cloth "| IQ 
 
 "The book is clear and complete, and will be useful to any one wanting to understand the 
 first elements of the beautiful art of wood engraving." — Graphic. 
 
 MODERN HOROLOGY, IN THEORY AND PRACTICE. 
 
 Translated from the French of Claudius Saunier, ex-Director of the School 
 of Horology at Macon, by Julien Tripplin, F.R.A.S., Besancon Watch 
 Manufacturer, and Edward Rigg, M.A., Assayer in the Royal Mint. With 
 Seventy-eight Woodcuts and Twenty-two Coloured Copper Plates. Second 
 Edition. Super-royal 8vo, cloth, £2 2s. ', half-calf . . . £2 10s, 
 " There is no horological work in the English language at all to be compared to this produc- 
 tion of M. Saunier's for clearness and completeness. It is alike good as a guide for the student ami 
 as a reference for the experienced horologist and skilled workman." — Horological Journal. 
 
 " The latest, the most complete, and the most reliable of those literary productions to which 
 continental watchmakers are indebted for the mechanical superiority over their English brethren 
 — in fact, the Book of Books, is M. Saunier's ' Treatise.' " — Watchmaker, Jeweller, and Silversmith. 
 
 THE WATCH ADJUSTER'S MANUAL. 
 
 A Practical Guide for the Watch and Chronometer Adjuster in Making. 
 Springing, Timing and Adjusting for Isochronism, Positions and Temperatures. 
 By C. E. Fritts. 370 pp., with Illustrations, 8vo, cloth . . . 1 6/0 
 
 THE WATCHMAKER'S HANDBOOK. 
 
 Intended as a Workshop Companion for those engaged in Watchmaking and 
 the Allied Mechanical Arts. Translated from the French of Claudius 
 Saunier, and enlarged by Julien Tripplin, F.R.A.S., and Edward 
 Rigg, M.A., Assayer in the Royal Mint. Third Edition. 8vo, cloth. 9/0 
 "Each part is truly a treatise in itself. The arrangement is good and the language is clear 
 and concise. It is an admirable guide for the young watchmaker." — Engineering: 
 
 " It is impossible to speak too highly of its excellence. It fulfils every requirement in a 
 handbook intended for the use of a workman. Should be found in every workshop." — Watch and 
 Clockmaker. 
 
 A HISTORY OF WATCHES & OTHER TIMEKEEPERS. 
 
 By James F. Kendal, M.B.H. Inst. Boards, 1/6; or cloth, gilt . 2/6 
 " The best which has yet appeared on this subject in the English language." — Industries. 
 " Open the book where you may, there is interesting matter in it concerning the ingenious 
 devices of the ancient or modern horologer." — Saturday Review. 
 
 ELECTRO-DEPOSITION. 
 
 A Practical Treatise on the Electrolysis of Gold, Silver, Copper, Nickel, and 
 other Metals and Alloys. With Descriptions of Voltaic Batteries, Magneto 
 and Dynamo-Electric Machines, Thermopiles, and of the Materials and 
 Processes used in every Department of the Art, and several Chapters on 
 Electro-Metallurgy. By Alexander Watt, Author of " Electro- 
 Metallurgy," &c. Third Edition, Revised. Crown 8vo, cloth . .90 
 "Eminently a book for the practical worker in electro-deposition. It contains practical 
 
 descriptions of methods, processes and materials, as actually pursued and used in the workshop." — 
 
 Engineer. 
 
 ELECTRO-METALLURGY. 
 
 Practically Treated. By Alexander Watt. Tenth Edition, including the 
 most recent Processes. i2mo, cloth 3 6 
 
 " From this book both amateur and artisan may learn everything necessary for the successful 
 prosecution of electroplating." — Iron. 
 
 JEWELLER'S ASSISTANT IN WORKING IN GOLD. 
 
 A Practical Treatise for Masters and Workmen, Compiled from the Experience 
 of Thirty Years' Workshop Practice. By George E. Gee, Author of "The 
 
 Goldsmith's Handbook," &c. Crown 8vo, cloth 7/6 
 
 " This manual of technical education is apparently destined to be a valuable auxiliary to a 
 handicraft which is certainly capable of great improvement." — The limes. 
 
INDUSTRIAL AND USEFUL ARTS. 39 
 
 ELECTROPLATING. 
 
 A Practical Handbook on the Deposition of Copper, Silver, Nickel, Gold, 
 Aluminium, Brass, Platinum, &c, &c. By J. W. Urquhart, C.E. Fourth 
 Edition, Revised. Crown 8vo, cloth. [/ust Published. 5/0 
 
 " An excellent practical manual." — Engineering. 
 
 " An excellent work, giving the newest information." — Horological Journal. 
 
 ELECTROTYPINQ. 
 
 The Reproduction and Multiplication of Printing Surfaces and Works of Art 
 by the Electro-Deposition of Metals. By J. VV. Urquhart, C.E. Crown 8vo, 
 
 cloth 5 
 
 " The book is thoroughly practical ; the reader is, therefore, conducted through the leading 
 
 laws of electricity, then through the metals used by electrotypers, the apparatus, and the depositing 
 
 processes, up to the final preparation of the work." — Art Journal. 
 
 GOLDSMITH'S HANDBOOK. 
 
 By George E. Gee, Jeweller, &c. Fifth Edition. i2mo, cloth . . 3/0 
 
 "A good, sound educator, and will be generally accepted as an authority." — Horological 
 Journal. 
 
 SILVERSMITH'S HANDBOOK. 
 
 By George E. Gee, Jeweller, &c. Third Edition, with numerous Illustra- 
 tions. i2mo, cloth 3/0 
 
 " The chief merit of the work is its practical character. . . . The workers in the trade will 
 speedily discover its merits when they sit down to study it." — English Mechanic. 
 
 *** The above two works together, strongly half-bound, price 7s. 
 
 SHEET METAL WORKER'S INSTRUCTOR. 
 
 Comprising a Selection of Geometrical Problems and Practical Rules for 
 Describing the Various Patterns Required by Zinc, Sheet-Iron, Copper, and 
 Tin-Plate Workers. By Reuben Henry Warn. New Edition, Revised and 
 greatly Enlarged by Joseph G. Horner, A.M.I.M.E. Crown 8vo, 254 pp., 
 with 430 Illustrations, cloth. [Just Published. 7/6 
 
 BREAD & BISCUIT BAKER'S & SUGAR=BOILER'S 
 
 ASSISTANT. 
 
 Including a large variety of Modern Recipes. With Remarks on the Art of 
 
 Bread-making. By Robert Wells. Third Edition. Crown 8vo, cloth . 2/0 
 
 " A large number of wrinkles for the ordinary cook, as well as the baker." — Saturday Review. 
 
 PASTRYCOOK & CONFECTIONER'S GUIDE. 
 
 For Hotels, Restaurants, and the Trade in general, adapted also for Family 
 Use. By R. Wells, Author of " The Bread and Biscuit Baker." Crown 8vo, 
 
 cloth 2/0 
 
 " We cannot speak too highly of this really excellent work. In these days of keen competition 
 our readers cannot do better than purchase this book." — Bakers' Times. 
 
 ORNAMENTAL CONFECTIONERY. 
 
 A Guide for Bakers, Confectioners and Pastrycooks ; including a variety of 
 
 Modern Recipes, and Remarks on Decorative and Coloured Work. With 129 
 
 Original Designs. By Robert Wells. Second Edition. Crown 8vo . 5/0 
 
 " A valuable work, practical, and should be in the hands of every baker and confectioner. 
 
 The illustrative designs are alone worth treble the amount charged for the whole work."— Bakers' 
 
 Times. 
 
 THE MODERN FLOUR CONFECTIONER, WHOLESALE 
 
 AND RETAIL. 
 
 Containing a large Collection of Recipes or Cheap Cakes, Biscuits, &c. With 
 
 remarks on the Ingredients Used in their Manufacture. By Robkrt Wells, 
 
 Author of "The Bread and Biscuit Baker," &c. Crown 8vo, cloth . 2 
 
 "The work is of a decidedly practical character, and in every recipe regard is had to economical 
 
 working." — North British Daily Mail. 
 
 RUBBER HAND STAMPS 
 
 And the Manipulation of Rubber. A Practical Treatise on the Manufacture of 
 Indiarubber Hand Stamps, Small Articles of Indiarubber, The Hektograph, 
 Special Inks, Cements, and Allied Subjects. By T. O'Conor Sloane, A.M., 
 Ph.D. With numerous Illustrations. Square 8vo, cloth . . . 5 
 
40 CROSBY LOCK WOOD S- SON'S CATALOGUE. 
 
 HANDYBOOKS FOR HANDICRAFTS. 
 
 BY PAUL N. HASLUCK. 
 Editor of " Work " (New Series), Author of " Lathe Work," " Milling Machines," &c. 
 
 Crown 8vo, 144 pp., price is. each. 
 These Handybooks have been written to supply information for Workmen, 
 Students, and Amateurs in the several Handicrafts, on the actual Practice of 
 the Workshop, and are intended to convey in plain language Technical Know- 
 ledge of the several Crafts. In describing the processes employed, and the manipu- 
 lation of material, workshop terms are used ; workshop practice is fully explained ; 
 and the text is freely illustrated with drawings of modern tools, appliances, and 
 processes. 
 
 THE METAL TURNER'S HANDYBOOK. 
 
 A Practical Manual for Workers at the Foot-Lathe. With over 100 Illus- 
 trations -JO 
 
 " The book will be of service alike to the amateur and the artisan turner. It displays 
 thorough knowledge of the subject."— Scotsman. 
 
 THE WOOD TURNER'S HANDYBOOK. 
 
 A Practical Manual for Workers at the Lathe. With over 100 Illustrations. 
 
 " We recommend the book to young turners and amateurs. A multitude of workmen have 
 hitherto sought in vain for a manual of this special industry."— Mechanical World. 
 
 THE WATCH JOBBER'S HANDYBOOK. 
 
 A Practical Manual on Cleaning, Repairing, and Adjusting. With upwards of 
 
 100 Illustrations "I/O 
 
 "We strongly advise all young persons connected with the watch trade to acquire and study 
 this inexpensive work." — Clerkenwell Chronicle. 
 
 THE PATTERN MAKER'S HANDYBOOK. 
 
 A Practical Manual on the Construction of Patterns for Founders. With 
 upwards of 100 Illustrations "| /Q 
 
 " A most valuable, if not indispensable manual for the pattern maker." — Knowledge. 
 
 THE MECHANIC'S WORKSHOP HANDYBOOK. 
 
 A Practical Manual on Mechanical Manipulation, embracing Information 
 on various Handicraft Processes. With Useful Notes and Miscellaneous 
 
 Memoranda. Comprising about 200 Subjects "I/O 
 
 "A very clever and useful book, which should be found in every workshop ; and it should 
 certainly find a place in all technical schools." — Saturday Review. 
 
 THE MODEL ENGINEER'S HANDYBOOK. 
 
 A Practical Manual on the Construction of Model Steam Engines. With 
 upwards of 100 Illustrations. . "|/0 
 
 "Mr. Hasluck has produced a very good little book." — Builder. 
 
 THE CLOCK JOBBER'S HANDYBOOK. 
 
 A Practical Manual on Cleaning, Repairing, and Adjusting. With upwards of 
 
 100 Illustrations • 1/0 
 
 " It is of inestimable service to those commencing the trade." — Coventry Standard. 
 
 THE CABINET MAKER'S HANDYBOOK. 
 
 A Practical Manual on the Tools, Materials, Appliances, and Processes 
 employed in Cabinet Work. With upwards of 100 Illustrations . .1/0 
 " Mr. Hasluck's thorough-going little Handybook is amongst the most practical guides we 
 have seen for beginners in cabinet-work." — Saturday Review. 
 
 THE WOODWORKER'S HANDYBOOK OF MANUAL 
 
 INSTRUCTION. 
 
 Embracing Information on the Tools, Materials, Appliances and Processes 
 
 Employed in Woodworking. With 104 Illustrations 1/0 
 
 Opinions of the Press. 
 " Written by a man who knows, not only how work ought to be done, but how to do it, and 
 how to convey his knowledge to others.'' — Engineering. 
 
 " Mr. Hasluck writes admirably, and gives complete instructions." — Engineer. 
 " Mr. Hasluck combines the experience of a practical teacher with the manipulative skill and 
 scientific knowledge of processes of the trained mechanician, and the manuals are marvels of what 
 can be produced at a popular price." — Schoolmaster. 
 
 " Helpful to workmen of all ages and degrees of experience." — Daily Chronicle, 
 "Practical, sensible, and remarkably cheap." — Journal 0/ Education. 
 " Concise, clear, and practical." — Saturday Review. 
 
COMMERCE, COUNTING-HOUSE WORK, TABLES, 6*. 41 
 
 COMMERCE, COUNTING-HOUSE WORK, 
 
 TABLES, &c. 
 
 LESSONS IN COMMERCE. 
 
 By Professor R. Gambaro, of the Royal High Commercial School at Genoa. 
 Edited and Revised by James Gault, Professor of Commerce and Commercial 
 Law in King's College, London. Second Edition, Revised. Crown 8vo . 3/6 
 
 " The publishers of this work have rendered considerable service to the cause of commercial 
 education by the opportune production of this volume. . . . The work is peculiarly acceptable to 
 English readers and an admirable addition to existing class books. In a phrase, we think the work 
 attains its object in furnishing a brief account of those laws and customs of British trade with which 
 the commercial man interested therein should be familiar." — Chamber of Commerce Journal. 
 
 " An invaluable guide in the hands of those who are preparing for a commercial career, and, 
 in fact, the information it contains on matters of business should be impressed on every one." — 
 Counting- House. 
 
 THE FOREIGN COMMERCIAL CORRESPONDENT. 
 
 Being Aids to Commercial Correspondence in Five Languages — English, 
 French, German, Italian, and Spanish. By Conrad E. Baker. Second 
 
 Edition. Crown 8vo, cloth 3/6 
 
 " Whoever wishes to correspond in all the languages mentioned by Mr. Baker cannot do 
 better than study this work, the materials of which are excellent and conveniently arranged. They 
 consist not of entire specimen letters, but — what are far more useful— short passages, sentences, or 
 phrases expressing the same general idea in various forms." — Athenaum. 
 
 " A careful examination has convinced us that it is unusually complete, well arranged and 
 reliable. The book is a thoroughly good one." — Schoolmaster. 
 
 FACTORY ACCOUNTS: their PRINCIPLES & PRACTICE. 
 
 A Handbook for Accountants and Manufacturers, with Appendices on the 
 Nomenclature of Machine Details ; the Income Tax Acts ; the Rating of 
 Factories; Fire and Boiler Insurance; the Factory and Workshop Acts, &c, 
 including also a Glossary of Terms and a large number of Specimen Rulings. 
 By Emile Garcke and J. M. Fells. Fourth Edition, Revised and Enlarged. 
 
 Demy 8vo, 250 pp., strongly bound 6/0 
 
 " A very interesting description of the requirements of Factory Accounts. ._. . The principle 
 
 of assimilating the Factory Accounts to the general commercial books is one which we thoroughly 
 
 agree with." — Accountants' Journal. 
 
 " Characterised by extreme thoroughness. There are few owners of factories who would not 
 
 derive great benefit from the perusal of this most admirable work." — Local Government Chronicle. 
 
 MODERN METROLOGY. 
 
 A Manual of the Metrical Units and Systems of the present Century. With 
 an Appendix containing a proposed English System. By Lowis D. A. 
 Jackson, A. M. Inst. C. E., Author of " Aid to Survey Practice," &c. Large 
 
 crown 8vo, cloth 1 2/6 
 
 "We recommend the work to all interested in the practical reform of our weights and 
 measures." — Nature. 
 
 A SERIES OF METRIC TABLES. 
 
 In which the British Standard Measures and Weights are compared with those 
 of the Metric System at present in Use on the Continent. ByC. H. Dowling, 
 
 C.E. 8 vo, strongly bound 10/6 
 
 " Mr. Dowling's Tables are well put together as a ready reckoner for the conversion of one 
 system into the other." — Athenaum. 
 
 THE IRON AND METAL TRADES' COMPANION. 
 
 For Expeditiously Ascertaining the Value of any Goods bought or sold by 
 Weight, from is. per cwt. to 112s. per cwt., and from one farthing per pound to 
 one shilling per pound. By Thomas Downie. 396 pp., leather . . 9/0 
 
 " A most useful set of tables, nothing like them before existed."— Building News. 
 
 " Although specially adapted to the iron and metal trades, the tables will be found useful in 
 ■every other business in which merchandise Is bought and sold by weight." — Railway News. 
 
42 CROSBY LOCK WOOD &> SON'S CATALOGUE. 
 
 NUMBER, WEIGHT, AND FRACTIONAL CALCULATOR. 
 
 Containing upwards of 250, 000 Separate Calculations, showing at a Glance the 
 Value at 422 Different Rates, ranging from yrfth of a Penny to 20s. each, or per 
 cwt., and ,£20 per ton, of any number of articles consecutively, from 1 to 470. 
 Any number of cwts., qrs., and lbs., from 1 cwt. to 470 cwts. Any number of 
 tons, cwts., qrs., and lbs., from 1 to 1,000 tons. By William Chadwick, 
 Public Accountant. Third Edition, Revised. 8vo, strongly bound . 1 8/0 
 
 "It is as easy of reference for any answer or any number of answers as a dictionary. For 
 making up accounts or estimates the book must prove invaluable to all who have any considerable 
 quantity of calculations involving' price and measure in any combination to do." — Engineer. 
 
 " The most perfect work of the kind yet prepared." — Glasgow Herald. 
 
 THE WEIGHT CALCULATOR. 
 
 Being a Series of Tables upon a New and Comprehensive Plan, exhibiting at 
 one Reference the exact Value of any Weight from 1 lb. to 15 tons, at 300 
 Progressive Rates, from id. to 168s. per cwt., and containing 186,000 Direct 
 Answers, which, with their Combinations, consisting of a single addition 
 (mostly to be performed at sight), will afford an aggregate of 10,266,000 
 Answers ; the whole being calculated and designed to ensure correctness and 
 promote despatch. By Henry Harben, Accountant. Fifth Edition, carefully 
 Corrected. Royal 8vo, strongly half-bound . • . . . . £1 5 s. 
 
 " A practical and useful work of reference for men of business generally." — Ironmonger. 
 "Of priceless value to business men. It is a necessary book in all mercantile offices." — 
 Sheffield Independent. 
 
 THE DISCOUNT GUIDE. 
 
 Comprising several Series of Tables for the Use of Merchants, Manufacturers, 
 Ironmongers, and Others, by which maybe ascertained the Exact Profit arising 
 from any mode of using Discounts, either in the Purchase or Sale of Goods, and 
 the method of either Altering a Rate of Discount, or Advancing a Price, so as 
 to produce, by one operation, a sum that will realise any required Profit after 
 allowing one or more Discounts : to which are added Tables of Profit or 
 Advance from i\ to 90 per cent., Tables of Discount from i\ to o8£ per cent., 
 and Tables of Commission, &c, from J to 10 per cent. By Henry Harben, 
 Accountant. New Edition, Corrected. Demy 8vo, half-bound . £1 5s. 
 " A book such as this can only be appreciated by business men, to whom the saving of time 
 
 means saving of money. The work must prove of gTeat value to merchants, manufacturers, and 
 
 general traders." — British Trade Journal. 
 
 TABLES OF WAGES. 
 
 At 54, 52, 50 and 48 Hours per Week. Showing the Amounts of Wages from 
 One quarter of an hour to Sixty -four hours, in each case at Rates of Wages 
 advancing by One Shilling from 4s. to 55s. per week. By Thos. Garbutt. 
 Accountant. Square crown 8vo, half-bound 6/0 
 
 IRON=PLATE WEIGHT TABLES. 
 
 For Iron Shipbuilders, Engineers, and Iron Merchants. Containing the 
 Calculated Weights of upwards of 150,000 different sizes of Iron Plates from 
 1 foot by 6 in. by \ in. to 10 feet by 5 feet by 1 in. Worked out on the Basis o* 
 40 lbs. to the square foot of Iron of 1 inch in thickness. By H. Buri.inson 
 and W. H. Simpson. 4to, half-bound £1 5s. 
 
 MATHEMATICAL TABLES (ACTUARIAL). 
 
 Comprising Commutation and Conversion Tables, Logarithms, Cologarithms, 
 Antilogarithms and Reciprocals. By J. W. Gordon. Royal 8vo, mounted 
 on canvas, in cloth case. Just Published. 5/Q 
 
AGRICULTURE, FARMING, GARDENING, **. 43 
 
 AGRICULTURE, FARMING, 
 GARDENING, &c. 
 
 THE COMPLETE GRAZIER AND FARMER'S AND 
 
 CATTLE BREEDER'S ASSISTANT. 
 
 A Compendium of Husbandry. Originally Written by William Youatt. 
 
 Fourteenth Edition, entirely Re-written, considerably Enlarged, and brought 
 1 p to Present Requirements, by William Fream, LL.D., Assistant Com- 
 n ii>i on er, Ro yal Commission on Agriculture, 1893, Author of " The Elements 
 
 of Agriculture," &c. Royal 8vo, 1,100 pp., with over 450 Illustrations, 
 
 handsomely bound. [ Just Published. £1 11s. 6d. 
 
 Summary of Contents. 
 
 Book I. On the Varieties, Breeding, book VII. On the Breeding, Rearing, 
 
 Rearing, Fattening and Manage- and Management of Poultry, 
 
 ment of Cattle. Book VIII. On Farm Offices and 
 
 Book II. On the Economy and Man- Implements of Husbandry. 
 
 AGEMENT OF THE DAIRY. BOOK IX. ON THE CULTURE AND MAN- 
 
 Book ill. On the Breeding, Rearing, agement of Grass Lands. 
 
 and Management of Horses. Book x. On the Cultivation and 
 
 Book IV. on the Breeding, Rearing, Application of Grasses, Pulse and 
 
 and Fattening of Sheep. Roots. 
 
 Book v. On the Breeding, Rearing, Book XI. On Manures and their 
 
 and Fattening of Swine. application to Grass Land and 
 
 Book VI. On the Diseases of Live Crops. 
 
 Stock. Book XII. Monthly Calendars of 
 
 1 Farmwork. 
 
 *** Opinions of the Press on the New Edition. 
 
 " Dr. Fream is to be congratulated on the successful attempt he has made to give us a work 
 which will at once become the standard classic of the farm practice of the country. We believe 
 that it will be found that it has no compeer among the many works at present in existence. . . . 
 The illustrations are admirable, while the frontispiece, which represents the well-known bull, 
 New Year's Gift, owned by the Queen, is a work of art." — The Times. 
 
 * " The book must be recognised as occupying the proud position of the most exhaustive work 
 of reference in the English language on the subject with which it deals." — Athenceum. 
 
 " The most comprehensive guide to modern farm practice that exists in the English language 
 to-day. . . . The book is one that ought to be on every farm and in the library of every land 
 owner." — Mark Lane Express. 
 
 "In point of exhaustiveness and accuracy the work will certainly hold a pre-eminent and 
 unique position among books dealing with scientific agricultural practice. It is, in fact, an agricul- 
 tural library of itself." — North British Agriculturist. 
 
 "A compendium of authoritative and well-ordered knowledge on every conceivable branch of 
 the work of the live stock farmer ; probably without an equal in this or any other country." — 
 Yorkshire Post. 
 
 FARM LIVE STOCK OF GREAT BRITAIN. 
 
 By Robert Wallace, F.L.S., F.R.S.E., &c, Professor of Agriculture and 
 Rural Economy in the University of Edinburgh. Third Edition, thoroughly 
 Revised and considerably Enlarged. With over 120 Phototypes of Prize 
 Stock. Demy 8vo, 384 pp., with 79 Plates and Maps, cloth. . . 1 2/6 
 
 "A really complete work on the history, breeds, and management of the farm stock of Great 
 Britain, and one which is likely to find its way to the shelves of every country gentleman's library.'" 
 — The Times. 
 
 " The latest edition of ' Farm Live Stock of Great Britain ' is a production to be proud of, and 
 its issue not the least of the services which its author has rendered to agricultural science." — 
 Scottish Farmer. 
 
 "The book is very attractive, . . . and we can scarcely imagine the existence of a 
 farmer who would not like to have a copy of this beautiful and useful work." — Mark Lane Express. 
 
 NOTE-BOOK OF AGRICULTURAL FACTS & FIGURES 
 
 FOR FARMERS AND FARM STUDENTS. 
 
 By Primrose McConnell, B.Sc, Fellow of the Highland and Agricultural 
 Society, Author of " Elements of Farming." Sixth Edition, Re-written, Revised, 
 and greatly Enlarged. Fcap. 8vo, 480 pp., leather. [Just Published. 6/0 
 
 Summary of Contents : surveying and Levelling. — Weights and 
 Measures.— Machinery and buildings. — Labour. — Operations. — Draining. — 
 Embanking.— Geological memoranda.— Soils.— Manures.— Cropping.— Crops.— 
 Rotations. — Weeds.— Feeding. — Dairying.— Live Stock. — horses. — Cattle. — 
 Sheep.— Pigs.— poultry.— Forestry.— Horticulture.— Miscellaneous. 
 
 "No farmer, and certainly no agricultural student, ought to be without this multutn-in-pano 
 manual of all subjects connected with the farm." — North British Agriculturist. 
 
 " This little pocket-book contains a arge amount of useful information upon all kinds of agri- 
 cultural subjects. Something of the kind has long been wanted." — Mark Lane Express. 
 
 " The amount of information It contains is most surprising ; the arrangement of the matter i 
 so methodical— although so compressed — as to be intelligible to everyone who takes a glance through 
 Its pages. They teem with information."— Farm and Home. 
 
44 CROSBY LOCKWOOD &> SON'S CATALOGUE. 
 
 BRITISH DAIRYING. 
 
 A Handy Volume on the Work of the Dairy- Farm. For the Use of Technical 
 Instruction Classes, Students in Agricultural Colleges and the Working Dairy- 
 Farmer. By Prof. J. P. Sheldon. With Illustrations. Second Edition, 
 Revised. Crown 8vo, cloth. [ Just Published. 26 
 
 " Confidently recommended as a useful text-book on dairy farming." — Agricultural Gazette. 
 
 " Probably the best half-crown manual on dairy work that has yet been produced." — North 
 British Agriculturist. 
 
 " It is the soundest little work we have yet seen on the subject."— The Times. 
 
 MILK, CHEESE, AND BUTTER. 
 
 A Practical Handbook on their Properties and the Processes of their Produc- 
 tion. Including a Chapter on Cream and the Methods of its Separation from 
 Milk. By John Oliver, late Principal of the Western Dairy Institute, 
 Berkeley. With Coloured Plates and 200 Illustrations. Crown 8vo, cloth. 
 
 7/6 
 
 " An exhaustive and masterly production. It may be cordially recommended to all students 
 and practitioners of dairy science." — North British Agriculturist. 
 
 " We recommend this very comprehensive and carefully-written book to dairy-farmers and 
 students of dairying. It is a distinct acquisition to the library of the agriculturist." — Agricultural 
 Gazette. 
 
 SYSTEMATIC SMALL FARMING. 
 
 Or, The Lessons of My Farm. Being an Introduction to Modern Farm 
 Practice for Small Farmers. By R. Scott Burn, Author of " Outlines of 
 Modern Farming," &c. Crown 8vo, cloth 6 
 
 "This is the completest book of its class we have seen, and one which every amateur farmer 
 will read with pleasure, and accept as a guide." — Field. 
 
 OUTLINES OF MODERN FARMING. 
 
 By R. Scott Burn. Soils, Manures, and Crops — Farming and Farming 
 Economy — Cattle, Sheep, and Horses — Management of Dairy, Pigs, and 
 Poultry — Utilisation of Town-Sewage, Irrigation, &c. Sixth Edition. In One 
 Vol., 1,250 pp., half-bound, profusely Illustrated *| 2/0 
 
 FARM ENGINEERING, The COMPLETE TEXT-BOOK of. 
 
 Comprising Draining and Embanking ; Irrigation and Water Supply ; Farm 
 Roads, Fences and Gates ; Farm Buildings ; Barn Implements and Machines ; 
 Field Implements and Machines ; Agricultural Surveying, &c. By Professor 
 John Scott. In One Vol., 1,150 pp., half-bound, with over 600 Illustrations. 
 
 12/0 
 
 "Written with great care, as well as with knowledge and ability. The author has done his 
 work well ; we have found him a very trustworthy guide wherever we have tested his statements. 
 The volume will be of great value to agricultural students." — Mark Lane Express. 
 
 THE FIELDS OF GREAT BRITAIN. 
 
 A Text-Book of Agriculture. Adapted to the Syllabus of the Science and 
 Art Department. For Elementary and Advanced Students. By Hugh 
 Clements (Board of Trade). Second Edition, Revised, with Additions. 
 
 i8mo, cloth 2/6 
 
 "It is a long time since we have seen a book which has pleased us more, or which contains 
 such a vast and useful fund of knowledge." — Educational Times. 
 
 TABLES and MEMORANDA for FARMERS, GRAZIERS, 
 
 AGRICULTURAL STUDENTS, SURVEYORS, LAND AGENTS, 
 AUCTIONEERS, &c. 
 
 With a New System of Farm Book-keeping. By Sidney Francis. Fifth 
 Edition. 272 pp., waistcoat-pocket size, limp leather . . . -1/6 
 
 " Weighing less than 1 oz., and occupying no more space than a match-box, it contains a mass 
 of facts and calculations which has never before, in such handy form, been obtainable. Every 
 operation on the farm is dealt with. The work may be taken as thoroughly accurate, the whole of 
 the tables having been revised by Dr. Fream. We cordially recommend it."— Bell's Weekly 
 Messenger. 
 
 THE ROTHAMSTED EXPERIMENTS AND THEIR 
 
 PRACTICAL LESSONS FOR FARMERS. 
 
 Part I. Stock. Part II. Crops. By C. J. R. Tipper. Crown 8vo, cloth. 
 
 [ Just Published. 3/6 
 "We have no doubt that the book will be welcomed by a large class of farmers and others 
 interested In agriculture."— Standard, 
 
AGRICULTURE. FARMING, GARDENING, S-c. 45 
 FERTILISERS AND FEEDING STUFFS. 
 
 A Handbook for the Practical Farmer. By Bernard Dyer. D.Sc. (Lond.) 
 
 With the Text of the Fertilisers and Feeding Stuffs Act of 1893, &c. Third 
 
 Edition, Revised. Crown 8vo, cloth. [Just Published. 1 /0 
 
 "This little book is precisely what it professes to be — 'A Handbook for the Practical 
 
 Farmer.' Dr. Dyer has done farmers good service in placing at their disposal so much useful 
 
 information in so intelligible a form." — The Times. 
 
 BEES FOR PLEASURE AND PROFIT. 
 
 A Guide to the Manipulation of Bees, the Production of Honey, and the 
 General Management of the Apiary. By G. Gordon Samson. With 
 numerous Illustrations. Crown 8vo, cloth "I/O 
 
 BOOK=KEEPING for FARMERS and ESTATE OWNERS. 
 
 A Practical Treatise, presenting, in Three Plans, a System adapted for all 
 Classes of Farms. By Johnson M. Woodman, Chartered Accountant. 
 
 Second Edition, Revised. Crown 8vo, cloth 2 6 
 
 " The volume is a capital study of a most important subject." — Agricultural Gazette. 
 
 WOODMAN'S YEARLY FARM ACCOUNT BOOK. 
 
 Giving Weekly Labour Account and Diary, and showing the Income and 
 Expenditure under each Department of Crops, Live Stock, Dairy, &c, &c 
 With Valuation, Profit and Loss Account, and Balance Sheet at the End of the 
 Year. By Johnson M. Woodman, Chartered Accountant. Second Edition. 
 Folio, half-bound Net 7/6 
 
 " Contains every requisite form for keeping farm accounts readily and accurately."— 
 Agriculture. 
 
 THE FORCING GARDEN. 
 
 Or, How to Grow Early Fruits, Flowers and Vegetables. With Plans and 
 Estimates for Building Glasshouses, Pits and Frames. With Illustrations. 
 
 By Samuel Wood. Crown 8vo, cloth 3/6 
 
 " A good book, containing a great deal of valuable teaching.' — Gardeners' Magazine. 
 
 A PLAIN GUIDE TO GOOD GARDENING. 
 
 Or, How to Grow Vegetables, Fruits, and Flowers. By S. Wood. Fourth 
 Edition, with considerable Additions, and numerous Illustrations. Crown 
 
 8vo, cloth 3/6 
 
 " A very good book, and one to be highly recommended as a practical guide. The practical 
 directions are excellent." — Athentzum. 
 
 MULTUM-IN-PARVO GARDENING. 
 
 Or, How to Make One Acre of Land produce ^620 a year, by the Cultivation 
 of Fruits and Vegetables ; also, How to Grow Flowers in Three Glass Houses, 
 so as to realise ^176 per annum clear Profit. By Samuel Wood, Author of 
 "Good Gardening," &c. Sixth Edition, Crown 8vo, sewed . . .1/0 
 "We are bound to recommend it as not only suited to the case of the amateur and gentle- 
 man's gardener, but to the market grower." — Gardeners' Magazine. 
 
 THE LADIES' MULTUM-IN-PARVO FLOWER GARDEN. 
 
 And Amateur's Complete Guide. By S. Wood. Crown 8vo, cloth 36 
 
 " Full of shrewd hints and useful instructions, based on a lifetime of experience." — Scotsman. 
 
 POTATOES: HOW TO GROW AND SHOW THEM. 
 
 A Practical Guide to the Cultivation and General Treatment of the Potato. 
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weale's scientific and technical series. 5 
 
 Elementary Engineering : 
 
 A Manual for Young Marine Engineers and Apprentices. In the Form of 
 Questions and Answers on Metals, Alloys, Strength of Materials, &c. 
 By J. S. Brewer. Fourth Edition f /Q 
 
 Power in Motion : 
 
 Horse-power Motion, Toothed-Wheel Gearing, Long and Short Driving 
 Bands, Angular Forces, &c. By James Armour, C.E. Third Edition 2/0 
 
 Iron and Heat, 
 
 Exhibiting the Principles concerned in the Construction of Iron Beams, 
 Pillars, and Girders. By J. Armour, C.E 2/6 
 
 Practical Mechanism, 
 
 And Machine Tools. By T. Baker, C.E. With Remarks on Tools and 
 Machinery, by J. Nasmyth, C.E 2/6 
 
 Mechanics : 
 
 Being a concise Exposition of the General Principles of Mechanical Science, 
 and their Applications. By Chari es Tomlinson, F. R.S. . 1/6 
 
 Cranes (The Construction of), 
 
 And other Machinery for Raising Heavy Bodies for the Erection of Build- 
 ings, &c. By Joseph Glynn, F. R.S 1/6 
 
 NAVIGATION, SHIPBUILDING, ETC. 
 The Sailor's Sea Book: 
 
 A Rudimentary Treatise on Navigation. By James Greenwood, B.A. 
 With numerous Woodcuts and Coloured Plates. New and enlarged 
 Edition. By W. H. Rosser 2/6 
 
 Practical Navigation. 
 
 Consisting of The Sailor's Sea-Book, by James Greenwood and W. II. 
 Rosser ; together with Mathematical and Nautical Tables for the Working 
 of the Proteins, by Henry Law, C.E., and Prof. J. R. Young . 7/0 
 
 Navigation and Nautical Astronomy, 
 
 In Theory and Practice. By Prof. J. R. Young. New Edition. 2/6 
 
 Mathematical Tables, 
 
 For Trigonometrical, Astronomical, and Nautical Calculations ; to which is 
 prefixed a Treatise on Logarithms. By H. Law, C.E. Together with a 
 Series of Tables for Navigation and Nautical Astronomy. By Professor J. 
 R. Young. New Editkm 4/0 
 
 Masting, Mast-Making, and Rigging of Ships. 
 
 Also Tables of Spars, Rigging, Blocks ; Chain, Wire, and Hemp Ropes, 
 &c, relative to every class of vessels. By Robert Kipping, N.A. . 2 
 
 Sails and Sail-Making. 
 
 With Draughting, and the Centre of Effort of the Sails. By Robert 
 Kipping, N.A 2/6 
 
 Marine Engines and Steam Vessels. 
 
 By R. Murray, C.F. Eighth Edition, thoroughly revised, with Addi- 
 tions by the Author and by George Carlisle, C.E. . . . 4-/6 
 
 Naval Architecture : 
 
 An Exposition of Elementary Principles. By James Peake . .36 
 
 Ships for Ocean and River Service, 
 
 Principles of the Construction of. By Hakon A. Sommerfeldt . 1 /Q 
 
 Atlas of Engravings 
 
 To Illustrate the above. Twelve large folding Plates. Royal 4to, cloth 7/6 
 
 The Forms of Ships and Boats. 
 
 By W. Bland. Ninth Edition, with numerous Illustrations and 
 Models ... 1/6 
 
weale's scientific and technical series. 
 
 ARCHITECTURE AND THE 
 
 BUILDING ARTS. 
 Constructional Iron and Steel Work. 
 
 As applied to Public, Private, and Domestic Buildings. By Francis 
 Campin, C.E 3 6 
 
 Building Estates : 
 
 A Treatise on the Development, Sale, Purchase, and Management of Build- 
 ing Land. By F. Maitland. Third Edition 2/0 
 
 The Science of Building : 
 
 An Elementary Treatise on the Principles of Construction. By E. Wynd- 
 ham Tarn, M.A. Lond. Fourth Edition 3/6 
 
 The Art of Building : 
 
 General Principles of Construction, Strength, and Use of Materials, Working 
 Drawings, Specifications, &c. By Edward Dobson, M.R.I. B. A. . 2/0 
 
 A Book on Building, 
 
 Civil and Ecclesiastical. By Sir Edmund Beckett, Q.C. (Lord Grim- 
 thorpe). Second Edition 476 
 
 Dwelling-Houses (The Erection of), 
 
 Illustrated by a Perspective View, Plans, and Sections of a Pair of Villas, with 
 Specification, Quantities, and Estimates. By S. H. Brooks, Architect 2/6 
 
 Cottage Building. 
 
 By C. Bruce Ali.en. Eleventh Edition, with Chapter on Economic Cot- 
 tages for Allotments, by E. E. Allen, C.E 2/0 
 
 Acoustics in Relation to Architecture and Building : 
 
 The Laws of Sound as applied to the Arrangement of Buildings. By Pro- 
 fessor T. Roger Smith, F.R.I.B.A. New Edition, Revised . .1/6 
 
 The Rudiments of Practical Bricklaying. 
 
 General Principles of Bricklaying ; Arch Drawing, Cutting, and Setting ; 
 Pointing ; Paving, Tiling, &c. By Adam Hammond. With 68 Woodcuts 
 
 1/6 
 The Art of Practical Brick Cutting and Setting. 
 
 By Adam Hammond. With 90 Engravings 1/6 
 
 Brickwork : 
 
 A Practical Treatise, embodying the General and Higher Principles of 
 Bricklaying, Cutting and Setting ; with the Application of Geometry to Roof 
 Tiling, &c. By F. Walker 1/6 
 
 Bricks and Tiles, 
 
 Rudimentary Treatise on the Manufacture of; containing an Outline of the 
 Principles of Brickmaking. By E. Dobson, M.R.I.B.A. Additions by 
 C. Tomlinson, F.R.S. Illustrated 3/0 
 
 The Practical Brick and Tile Book. 
 
 Comprising: Brick and Tile Making, by E. Dobson, M.Inst.C.E.; 
 Practical Bricklaying, by A. Hammond; Bkick-cutting and Setting, 
 by A. Hammond. 550 pp. with 270 Ulustratious, half-bound . . 6/0 
 
 Carpentry and Joinery — 
 
 The Elementary Principles of Carpentry. Chiefly composed from the 
 Standard Work of Thomas Tredgold, C.E. With Additions, and Treatise 
 on Joinery, by E. W. Tarn, M.A. Seventh Edition . . . 3/6 
 
 Carpentry and Joinery — Atlas 
 
 Of 35 Plates to accompany and Illustrate the foregoing book. With 
 Descriptive Letterpress. 4to 6/0 
 
WEALE'S SCIENTIFIC AND TECHNICAL SERIES. 7 
 
 A Practical Treatise on Han drai ling; 
 
 Showing New and Simple Methods. By Geo. Collings. Second Edition, 
 Revised, including a Treatise on Stairbuilding. With Plates . 2/6 
 
 Circular Work in Carpentry and Joinery. 
 
 A Practical Treatise on Circular Work of Single and Double Curvature. 
 By George Collings. Third Edition 2/6 
 
 Roof Carpentry : 
 
 Practical Lessons in the Framing of Wood Roofs. For the Use of Working 
 Carpenters. By Geo. Collings 2/0 
 
 The Construction of Roofs of Wood and Iron; 
 
 Deduced chiefly from the Works of Robison, Tredgold, and Humber. By 
 E. Wyndham Tarn, M.A., Architect. Third Edition . . .1/6 
 
 The Joints Made and Used by Builders. 
 
 By Wyvill J. Christy, Architect. With 160 Woodcuts . . 3/0 
 
 Shoring 
 
 And its Application : A Handbook for the Use of Students. By George 
 H. Blagrove. With 31 Illustrations ' • 1 /6 
 
 The Timber Importer's, Timber Merchant's, and 
 Builder's Standard Guide. 
 
 By R. E. Grandy 2/0 
 
 Plumbing : 
 
 A Text-Book to the Practice of the Art or Craft of the Plumber. With 
 Chapters upon House Drainage and Ventilation. By Wm. Paton Buchan. 
 Eighth Edition, Re-written and Enlarged, with 500 Illustrations . 3/6 
 
 Ventilation : 
 
 A Text Book to the Practice of the Art of Ventilating Buildings. By W. P. 
 Buchan, R. P., Author of " Plumbing," &c. Withiyo Illustrations 3/6 
 
 The Practical Plasterer: 
 
 A Compendium of Plain and Ornamental Plaster Work. By W. Kemp 2/0 
 
 House Painting, Graining, Marbling, & Sign Writing. 
 
 With a Course of Elementary Drawing, and a Collection of Useful Receipts. 
 By Ei.Lis A. Davidson. Seventh Edition. Coloured Plates . . 6/0 
 
 %* The above, in cloth boards, strongly bound, 6/0 
 
 A Grammar of Colouring, 
 
 Applied to Decorative Painting and the Arts. By George Field. New 
 Edition, enlarged, by Ellis A. Davidson. With Coloured Plates . 3/0 
 
 Elementary Decoration 
 
 As applied to Dwelling Houses, &c. By James W. Facey. Illustrated 2/0 
 
 Practical House Decoration. 
 
 A Guide to the Art of Ornamental Painting, the Arrangement of Colours in 
 Apartments, and the Principles of Decorative Design. By James W. Facey. 
 
 2/6 
 
 %• Tlu last two Works in One handsome Vol., half-bound, entitled M House 
 Decoration, Elementary and Practical,"/* 7 '^ 5/0 
 
 Portland Cement for Users. 
 
 By Henry Faija, A.M.Inst. CE. 1 hird Edition, Corrected . . 2/0 
 
 Limes, Cements, Mortars, Concretes, Mastics, Plas- 
 tering, &c. 
 
 By G. R. Burnell CE. Fifteenth Edition 1/6 
 
8 weale's scientific and technical series. 
 
 Masonry and Stone-Cutting. 
 
 The Principles of Masonic Projection and their application to Construction. 
 By Edward Dobson, M.R.l.B.A 2/6 
 
 Arohes, Piers, Buttresses, &c. : 
 
 Experimental Essays on the Principles of Construction. By \V. Bland. 
 
 1/6 
 Quantities and Measurements, 
 
 In Bricklayers', Masons', . Plasterers', Plumbers', Painters', Paperhangers', 
 Gilders', Smiths', Carpenters' and Joiners' Work. By A. C Beaton 1 /6 
 
 The Complete Measurer : 
 
 Setting forth the Measurement of Boards, Glass, Timber and Stone. By R. 
 Hokton. Sixth Edition 4/0 
 
 %* The above, strongly bound in leather, price 5/0> 
 
 Light : 
 
 An Introduction to the Science of Optics. Designed for the Use of Students 
 of Architecture, Engineering, and other Applied Sciences. By E. Wvnd- 
 ham f iRN, M.A., Author of " The Science of Building," &c. . .1/6 
 
 Hints to Young Architects. 
 
 By George Wightwick, Architect. Sixth Edition, revised and enlarged 
 by G. Huskisson Guillaume, Architect ... . 3/6 
 
 Architecture— Orders : 
 
 The Orders and their ^Esthetic Principles. By W. H. Leeds. Illustrated. 
 
 1/6 
 Architecture — Styles : 
 
 The History and Description of the Styles of Architecture of Various 
 Countries, from the Earliest to the Present Period. By T. Talbot Bury, 
 F.R.I.B.A. Illustrated 2/0 
 
 * # * Orders and Styles of Architecture, in One Vol., 3/6« 
 
 Architecture — Design : 
 
 The Principles of Design in Architecture, as deducible from Nature and 
 exemplified in the Works of the Greek and Gothic Architects. By Edw. 
 
 Lacy Garbett, Architect. Illustrated 2/6 
 
 *** The three preceding Works in One handsome Vol., half bound, entitled 
 "Modern Architecture," price 6/0* 
 
 Perspective for Beginners. 
 
 Adapted to Young Students and Amateurs in Architecture, Painting, &c. 
 By George Pyne 2/0 
 
 Architectural Modelling in Paper. 
 
 By T. A. Richardson. With Illustrations, engraved by O. Jewitt 1 /6 
 
 Glass Staining, and the Art of Painting on Glass. 
 
 From the German of Dr. Gessert and Emanuel Otto Fromberg. With 
 an Appendix on The Art of Enamelling 2/6 
 
 YitruYius— The Architecture of. 
 
 In Ten Books. Translated from the Latin by Joseph Gwilt, F.S.A., 
 F.R.A.S. With 23 Plates 5/Q 
 
 N.B.—This is the only Edition 0/ Vitruvius procurable at a moderate price 
 
 Grecian Architecture, 
 
 An Inquiry into the Principles of Beauty in. With an Historical View of the 
 Rise and Progress of the Art in Greece. By the Earl of Aberdeen 1 /0 
 
 %• Tht two preceding Works in One handsome Vol., half bound, entitled 
 "Ancient Architecture," price 6/0« 
 
weale's scientific and technical series. 9 
 
 INDUSTRIAL AND USEFUL ARTS. 
 Cements, Pastes, Glues, and Gums. 
 
 A Practical Guide to the Manufacture and Application of the various 
 Agglutinants required for Workshop, Laboratory, or Office Use. With 
 upwards of ooo Recipes and Formulae. By H. C. Standage . .2/0 
 
 Clocks and Watches, and Bells, 
 
 A Rudimentary Treatise on. By Sir Edmund Beckett, Q.C. (Lord 
 Grimthorpe). Seventh Edition 476 
 
 The Goldsmith's Handbook. 
 
 Containing full Instructions in the Art of Alloyirg, Melting, Reducing, 
 Colouring, Collecting and Refining, Recovery of Waste, Solders, Enamels. 
 &c, &c. By George E. Gee. Fifth Edition 3/0 
 
 The Silversmith's Handbook, 
 
 On the same plan as the Goldsmith's Handbook. By George E. Gef. 
 
 Third Edition 3/0 
 
 %* The last t-u>o Works, in One handsome Vol., half -bound, T/0- 
 
 The Hall-Marking of Jewellery. 
 
 Comprising an account of all the different Assay Towns of the United 
 Kingdom ", with the Stamps and Laws relating to the Standards and Hail- 
 Marks at the various Assay Offices. By George E. Gee . . 3/0 
 
 French Polishing and Enamelling. 
 
 A Practical Work of Instruction, including numerous Recipes for making 
 Polishes, Varnishes, Glaze- Lacquers, Revivers, &c. By R. Bitmead. 
 
 [Just Published. \ jQ 
 
 Practical Organ Building. 
 
 By W. E. Dickson, M.A. Second Edition, Revised, with Additions 2/6 
 
 Coach-Building : 
 
 A Practical Treatise. By James W. Burgess. With 57 Illustrations 2/6 
 
 The Brass Founder's Manual: 
 
 Instructions for Modelling, Pattern Making, Moulding, Turning, &c. By 
 W. Graham . 2/0 
 
 The Sheet-Metal Worker's Guide. 
 
 A Practical Handbook for Tinsmiths, Coppersmiths, Zincworkers, &c, with 
 46 Diagrams. By W. J. E. Crane. Third Edition, revised . .1/6 
 
 Sewing Machinery: 
 
 Its Construction, History, &c. With full Technical Directions for Adjust- 
 ing, &c. By J. W- Urquhart, C.E 2/0 
 
 Gas Fitting: 
 
 A Practical Handbook. By John Black# New Edition . . 2/6 
 
 Construction of Door Locks. 
 
 From the Papers oT A. C. Hobbs. Edited by C. Tomlinson, F.R.S. 2/6 
 
 The Model Locomotive Engineer, Fireman, and 
 Engine-Boy. 
 
 Comprising an Historical Notice of the Pioneer Locomotive Engines and 
 their Inventors. By Michael Reynolds 3 6 
 
 The Art of Letter Painting made Easy. 
 
 By J. G. Badenoch. With 12 full-page Engravings of Examples . 1 /Q 
 
 The Art of Boot and Shoemaking. 
 
 Including Measurement, Last-fitting, Cuttiig-out, Closing and M -king. Py 
 JohnBedfordLe.no. With numerous Illustrations. Fourth Edition 2/0 
 
 Mechanical Dentistry : 
 
 A Practical Treatise on the Construction of the Various Kinds of Artificial 
 Dentures. By Charles Hunter. Fourth Edition . . . 3/0 
 
 Wood Engraving: 
 
 A Practical and Easy Introduction to the Art. By W. N. Brown . \ /Q 
 
 Laundry Management. 
 
 A Handbook for Use in Private and Public Laundries. By the Editor of 
 "The Laundry Journal." 2/0 
 
10 weale's scientific and technical series. 
 
 AGRICULTURE, GARDENING, ETC. 
 Draining and Embanking : 
 
 A Practical Treatise. By Prof. John Scott. With 68 Illustrations 1 /Q 
 
 Irrigation and Water Supply: 
 
 A Practical Treatise on Water Meadows, Sewage Irrigation, Warping, &c. ; 
 on the Construction of Wells, Ponds, Reservoirs, &c. By Prof. John 
 Scott. With 34 Illustrations . . . . . . . -1/6 
 
 Farm Roads, Fences, and Gates: 
 
 A Practical Treatise on the Roads, Tramways, and Waterways of the 
 Farm ; the Principles of Enclosures ; and the different kinds of Fences, 
 Gates, and Stiles. By Prof. John Scott. With 75 Illustrations . 1 /6 
 
 Farm Buildings : 
 
 A Practical Treatise on the Buildings necessary for various kinds of Farms," 
 their Arrangement and Construction, with Plans and Estimates. By Prof. 
 John Scott. With 105 Illustrations . . . . . . 2/0 
 
 Barn Implements and Machines : 
 
 Treating of the Application of Power and Machines used in the Threshing- 
 barn, Stockyard, Dairy, &c. By Prof. J. Scott. With 123 Illustrations. 
 
 2/0 
 Field Implements and Machines: 
 
 With Principles and Details of Construction and Points of Excellence, their 
 Management, &c. By Prof. John Scott. With 138 Illustrations 2/0 
 
 Agricultural Surveying : 
 
 A Treatise on Land Surveying, Levelling, and Setting-out ; with Directions 
 for Valuing Estates. By Prof. J. Scott. With 62 Illustrations . 1 /6 
 
 Farm Engineering. 
 
 By Professor John Scott. Comprising the above Seven Volumes in One, 
 1,150 pages, and over 600 Illustrations. Half-bound . . . 12/0 
 
 Outlines of Farm Management. 
 
 Treating of the General Work of the Farm ; Stock ; Contract Work ; 
 Labour, &c. By R. Scott Burn 2/6 
 
 Outlines of Landed Estates Management. 
 
 Treating of the Varieties of Lands, Methods of Farming, Setting-out of 
 Farms, Roads, Fences, Gates, Drainage, &c. By R. Scott Burn . 2/6 
 The above Two Vols, in One, handsomely half -bound, price 6/0 
 
 
 Soils, Manures, and Crops. 
 
 (Vol.1. Outlines of Modern Farming.) By R. Scott Burn . 2/0 
 
 Farming and Farming Economy. 
 
 (Vol. II. Outlines of Modern Farming.) By R. Scott Burn 3/0 
 
 Stock: Cattle, Sheep, and Horses. 
 
 (Vol. III. Outlines of Modern Farming.) By R. Scott Burn 2/6 
 
 Dairy, Pigs, and Poultry. 
 
 (Vol. IV. Outlines of Modern Farming.) By R. Scott Burn 2/0 
 
 Utilization of Sewage, Irrigation, and Beclamation 
 of Waste Land. 
 
 (Vol. V. Outlines of Modern Farming.) By R. Scott Burn . 2/6 
 
 Outlines of Modern Farming. 
 
 By R. Scott Burn. Consisting of the above Five Volumes in One, 
 1,250 pp., profusely Illustrated, half-bound . .... 1 2/0 
 
weale's scientific and technical series. 11 
 
 Book-keeping for Farmers and Estate Owners. 
 
 A Practical Treatise, presenting, in Three Plans, a System adapted for all 
 classes of Farms. By J. M. Woodman. Third Edition, revised . 2/6 
 
 Ready Reckoner for the Admeasurement of Land. 
 
 By A. Arman. Fourth Edition, revised and extended by C. Norris 2/0 
 
 Miller's, Corn Merchant's, and Farmer's Ready 
 Reckoner. 
 
 Second Edition, revised, with a Price List of Modern Flour Mill Machinery, 
 by W. S. Hutton, C.E 2/0 
 
 The Hay and Straw Measurer. 
 
 New Tables for the Use of Auctioneers, Valuers, Farmers, Hay and Straw 
 Dealers, &c. By John Steele 2/0 
 
 Meat Production. 
 
 A Manual for Producers, Distributors, and Consumers of Butchers' Meat. 
 By John Ewart 2/6 
 
 Sheep : 
 
 The History, Structure, Economy, and Diseases of. By W. C. Spooner, 
 M.R.V.S. Fifth Edition, with fine Engravings ..... 3/6 
 
 Market and Kitchen Gardening. 
 
 By C. W. Shaw, late Editor of "Gardening Illustrated" . . . 3/0 
 
 Kitchen Gardening Made Easy. 
 
 Showing the best means of Cultivating every known Vegetable and Herb, 
 &c, with directions for management all the year round. By George M. F. 
 Glenny. Illustrated 1/6 
 
 Cottage Gardening: 
 
 Or Flowers, Fruits, and Vegetables for Small Gardens. By E. Hobday. 
 
 1/6 
 
 Garden Receipts. 
 
 Edited by Charles W. Quin . . . • . . . .1/6 
 
 Fruit Trees, 
 
 The Scientific and Profitable Culture of. From the French of M. Du 
 Breuil. Fifth Edition, carefully Revised by George Glenny. With 
 i87Wcodcuts 3/6 
 
 The Tree Planter and Plant Propagator : 
 
 With numerous Illustrations of Grafting, Layering, Budding, Implements, 
 Houses, Pits, &c. By Samuel Wood 2/0 
 
 The Tree Pruner : 
 
 A Practical Manual on the Pruning of Fruit Trees. Shrubs, Climbers, and 
 Flowering Plants. With numerous Illustrations. By Samuel Wood 1 /6 
 
 *»* The aboz>e Two Vols, in One, handsomely half-bound, price 3/6 
 
 The Art of Grafting and Budding. 
 
 By Charles Baltet. With Illustrations 2/6 
 
12 we ale's scientific and technical series. 
 
 MATHEMATICS, ARITHMETIC, ETC. 
 Descriptive Geometry, 
 
 An Elementary Treatise on ; with a Theory of Shadows and of Perspective, 
 extracted from the French of G. Monge. To which is added a Description 
 of the Principles and Practice of Isometrical Projection. By J. F. Heather, 
 M.A. With 14 Plates 2/0 
 
 Practical Plane Geometry : 
 
 Giving the Simplest Modes of Constructing Figures contained in one Plane 
 and Geometrical Construction of the Ground. By J. F. Heather, M.A. 
 With 215 Woodcuts 2/0 
 
 Analytical Geometry and Conic Sections, 
 
 A Rudimentary Treatise on. By James Hann. A New Edition, re- 
 written and enlarged by Professor J. R. Young . . . • 2 
 
 Euclid (The Elements of). 
 
 With many Additional Propositions and Explanatory Notes ; to which is 
 prefixed an Introductory Essay on Logic. By Henry Law, C.E. . 2/6 
 
 %* Sold also separatel ; viz : — 
 Euclid. The First Three Books. By Henry Law, C.E. . . .1/6 
 Euclid. Books 4, 5, 6, 11, 12. By Henry Law, C.E. . .1/6 
 
 Plane Trigonometry, 
 
 The Elements of. By James Hann. . . 1/6 
 
 Spherical Trigonometry, 
 
 The Elements of. By James Hann. Revised by Charles H. Dow- 
 ling, C.E. •••■•1/0 
 
 %* Or with " The Elements of Plane Trigonometry" in One Volume, 2 6 
 
 Differential Calculus, 
 
 Elements of the. By W. S. B. Woolhouse, F.R.A.S., &c. . .1/6 
 
 Integral Calculus. 
 
 By Homersham Cox, B.A. ..1/3 
 
 Algebra, 
 
 The Elements of. By James H addon, M.A. With Appendix, contai. ing 
 Miscellaneous Investigations, and a Collection of Problems . . 2/0 
 
 A Key and Companion to the Above. 
 
 An extensive Repository of Solved Examples and Problems in Algebra. 
 By J. R. Young 1/6 
 
 Commercial Book-keeping. 
 
 With Commercial Phrases and Forms in English, French, Italian, and 
 German. By James Haddon, M.A 1/6 
 
 Arithmetic, 
 
 A Rudimentary Treatise on. With full Explanations of its Theoretical 
 Principles, and numerous Examples for Practice. For the Use of Schools 
 and for Self-Instruction. By J. R. Young, late Professor of Mathematics 
 in Belfast College. Thirteenth Edition 1/6 
 
 A Key to the Above. 
 
 By J. R. Young .... 1/6 
 
 Equational Arithmetic, 
 
 Applied to Questions of Interest, Annuities, Life Assurance, and General 
 Commerce ; with various Tables by which all Calculations may be greatly 
 facilitated. By W. Hipsley 1/6 
 
 Arithmetic, 
 
 Rudimentary, for the Use of Schools and Self-Instruction. By Jame-; 
 Haddon, M.A. Revised by Abraham Arman . . . .1/6 
 
 A Key to the Above. 
 
 By A. Arman . . * ...... 1 /6 
 
WE ale's scientific and technical series. 13 
 
 Mathematical Instruments : 
 
 Their Construction, Adjustment, Testing, and Use concisely Explained. 
 By J. F. Heather, M.A., of the Royal Military Academy, Woolwich. 
 Fourteenth Edition, Revised, with Additions, by A. T. Walmisi.ey, 
 M.I.C.E. Original Edition, in i vol., Illustrated .... 2/0 
 
 * # * In ordering the above, be careful to say " Original Edition," or give the 
 numb e r in the Series (32), to distinguish it from the Enlarged Edition in 
 3 vols, {as follows) — 
 
 Drawing and Measuring Instruments. 
 
 Including — I. Instruments employed in Geometrical and Mechanical Draw- 
 ing, and in the Construction, Copying, and Measurement of Maps and 
 Plans. II. Instruments used for the purposes of Accurate Measurement, 
 and for Arithmetical Computations. By J. F. Heather, M.A. . 1/6 
 
 Optical Instruments. 
 
 Including (more especially) Telescopes, Microscopes, and Apparatus for 
 producing copies of Maps and Plans by Photography. By J. F. Heather, 
 M.A. Illustrated . 1/6 
 
 Surveying and Astronomical Instruments. 
 
 Including — I. Instruments used for Determining the Geometrical Features 
 of a portion of Ground. II. Instruments employed in Astronomical Ob- 
 servations. By J. F. Heather, M.A. Illustrated. . . .1/6 
 
 * * 
 * 
 
 The above three volumes form an enlargement of the Author s original work, 
 "Mathematical Instruments," price 2/0- (Described at top of page.) 
 
 Mathematical Instruments : 
 
 Their Construction, Adjustment, Testing and Use. Comprising Drawing, 
 Measuring, Optical, Surveying, and Astronomical Instruments. By J. F. 
 Heather, M.A. Enlarged Edition, for the most part entirely re-written. 
 The Three Parts as above, in One thick Volume. .... 4/6 
 
 The Slide Rule, and How to Use It. 
 
 Containing full, easy, and simple Instructions to perform all Business Cal- 
 culations with unexampled rapidity and accuracy. By Charles Hoare, 
 C.E. With a Slide Rule, in tuck of cover. Seventh Edition . . 2/6 
 
 Logarithms. 
 
 With Mathematical Tables for Trigonometrical, Astronomical, and Nautical 
 Calculations. By Henrv Law, C.E. Revised Edition . . . 3 
 
 Compound Interest and Annuities (Theory of). 
 
 With Tables of Logarithms for the more Difficult Computations of Interest, 
 Discount, Annuities, &c, in all their Applications and Uses for Mercantile 
 and State Purposes. By Fedor Thoman, Paris. Fourth Edition . 4/0 
 
 Mathematical Tables, 
 
 For Trigonometrical, Astronomical, and Nautical Calculations ; to which is 
 prefixed a Treatise on Logarithms. By H. Law, C.E. Together with a 
 Series of Tables for Navigation and Nautical Astronomy. By Professor J. 
 R. Young. New Edition 4/0 
 
 Mathematics, 
 
 As applied to the Constructive Arts. By Francis Campin, C.E., &c. 
 Third Edition . 3/0 
 
 Astronomy. 
 
 By the late Rev. Robert Main, F.R.S. Third Edition, revised and cor- 
 rected to the Present Time. By W. T. Lynn, F.R.A.S. . . . 2/0 
 
 Statics and Dynamics. 
 
 The Principles and Practice of. Embracing also a clear development of 
 Hydrostatics, Hydrodynamics, and Central Forces. By T. Baker, C.E. 
 Fourth Edition ... , 1/6 
 
14 weale's scientific and technical series. 
 
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 MISCELLANEOUS VOLUMES. 
 
 A Dictionary of Painters, and Handbook for Picture 
 
 Amateurs. 
 
 Being a Guide for Visitors to Public and Private Picture Galleries, and for 
 Art-Students, including Glossary of Terms, Sketch of Principal Schools of 
 Painting, &c. By Philippe Daryl, B.A. 2/6 
 
 Painting Popularly Explained. 
 
 By T. J. Gullick, Painter, and John Timbs, F.S.A. Including Fresco, 
 Oil, Mosaic, Water Colour, Water-CUass, Tempera Encaustic, Miniature, 
 Painting on Ivory, Vellum, Pottery, Enamel, Glass, &c. Sixth Edition 5/0 
 
 A Dictionary of Terms used in Architecture, Build- 
 ing, Engineering, Mining, Metallurgy, Archae- 
 ology, the Fine Arts, &c. 
 
 ByJoHNWEALE. Sixth Edition. Edited by R. Hunt, F.R.S. . 5/0 
 
 Music : 
 
 A Rudimentary and Practical Treatise. With numerous Examples. By 
 Charles Child Spencer 2/6 
 
 Pianoforte, 
 
 The Art of Playing the. With numerous Exercises and Lessons. By 
 Charles Child Spencer 1/6 
 
 The House Manager. 
 
 A Guide to Housekeeping, Cookery, Pickling and Preserving, Household 
 Work, Dairy Management, Cellarage of Wines, Home-brewing and Wine- 
 making, Gardening, &c. By An Old Housekeeper . . 3/6 
 
 Manual of Domestic Medicine. 
 
 By R. Gooding, M.D. Intended as a Family Guide in all cases of 
 Accident and Emergency. Third Edition, carefully revised . . 2/0 
 
 Management of Health. 
 
 A Manual of Home and Personal Hygiene. By Rev. James Baird \ /0 
 
 Natural Philosophy, 
 
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