be debited to a horse account, and that of the vehicles to a vehicle account, and each account should periodically 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 summarised 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.

In view of the need that often arises of giving quotations for goods inclusive of free delivery, and

Freight book.

of 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, comparing, 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.

Railway

In the case of firms enjoying the advantages of a railway siding a special book should be kept on the 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 incidental 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

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 (Specimen No. 54).

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).

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

Material

Carried.

Particulars of Payment.