NINETEENTH ANNUAL YEAR BOOK— PART III 145 



Items carried in the column for "Miscellaneous receipts" should be 

 posted to ledger accounts in order to arrive at a more detailed state- 

 ment of accounts. 



The following items will cover the principal items of fair expense and 

 other expenditures, on the disbursement side of this book: 



Department Expense. 



I might say in parenthesis right here that the items of expense for 

 the various departments are carried in this column and posted to ledger 

 accounts opened with each department. 



Salary of secretary and assistants. 



Committee and board meetings. 



Express, telegraph and telephone. 



Postage. . 



Printing. 



Ofhce supplies. 



Advertising. 



Music and attractions. 



Light and power. 



Water. 



Forage bought. 



Cleaning and preparing buildings and grounds. 



Premiums paid. 



Indebtedness of previous years paid. 



Miscellaneous expense of fair. 



Improvements. 



From the latter two columns the items should be posted to ledger ac- 

 counts. 



I don't know that there is much more that I could add to that. I don't 

 know what system the county fairs have adopted, but I know that with 

 us in adopting this special column journal it saves posting thousands 

 and thousands of items. You simply make the entry in your book carried 

 along in this column, and footed, and this doesn't make a large, cumber- 

 some book. We adopted the system of using a book with short pages, 

 and each blank occupies two pages in your journal, so that it gives you 

 a great many more columns in the one opening than it otherwise could. 



I believe that is all I have to say, Mr. Chairman. 



The Chairman: Are there any questions? If not, we will proceed 

 with the second speaker on this subject, Mr. P. L. Billings. 



P. L. Billings: Mr. Chairman and Gentlemen: This paper was also 

 wished on me by my friend, Mr. Stanberry. He wrote me while I was in 

 Omaha that he had recommended my name as one to write a paper on 

 this subject, and told me that I shouldn't be a piker. Also in the same 

 mail I received a letter from the secretary of your association stating 

 that he had taken the liberty of placing my name upon the program, so 

 tliat's why I am here. 



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