THE INDIA RUBBER WORLD 



[September 1, 1916. 



The Editor's Book Table. 



/UNDAMENTALS OF A COST SYSTEM FOR MANUFACTURERS. 

 A System of Accounts for Retail Merchants. liy Robert E. Belt and 

 R. W. Gardinci, Federal Trade Commission, Washington, D. C. 

 [Paper, 8vo, 32 and 19 pages, respectively.] 



TWO small but comprehensive pamphlets have been published 

 under the direction of Edward M. Hurley, Chairman of the 

 Federal Trade Commission, Washington, for distribution 

 to manufacturers and merchants throughout the United States. 

 These books not only show the importance of a thorough system 

 of costs for manufacturers and a complete system of accounting 

 for retail merchants, but give the various details for instalHng 

 these systems, with a thoroughness and simplicity which should 

 enable anyone to install such a system in his business, whether it 

 De large or small. Every item which enters into costs is ex- 

 plained, and methods are shown for securing the facts, and ar- 

 ranging the forms for recording them. These books, we under- 

 stand, are distributed free, and can be obtained by addressing the 

 Federal Trade Commission at Washington, D. C. 



lie lirought about, that this b.iuk is ptililishcd. It gives descrip- 

 tions of tried and proven methods and devices, rules for manu- 

 facturing establishments, and the general principles for securing 

 a larger degree of safety for all classes of industrial workers. 

 The book is divided into Zl chapters, and is illustrated by more 

 than 125 pictures and diagrams of safety devices. It has chap- 

 ters on welfare work and on first aid to the injured; a brief 

 classification of occupational diseases ; rules for fire drills and 

 special chapters devoted to accidents from fires, boilers, engines, 

 elevators, electric transmission, tools and various lines of ma- 

 chinery, and in construction work. In the preface it is stated 

 that no attempt has been made to cover the subject in all its 

 branches and that an exhaustive treatment is altogether impos- 

 sible within the limits of a single book, but that the general prin- 

 ciples suggested will be useful in special and exceptional appli- 

 cations not specifically described in its pages. 



.\Cl.EPTANCES: CIRCULARS, REGULATIONS AND INFORMAL 

 Rulings of the Federal Reserve Board, includmg Opinions of Counsel. 

 National City Bank of New York. [Paper, 11 pages.] 



This little book gives an explanation of the use of accep- 

 tances by banks in the way of business ; explains the manner of 

 their use; shows forms and specimens of bills drawn in foreign 

 countries or locally; gives circulars and regulations of the Fed- 

 eral Reserve Board on acceptances, together with legal rulings 

 and explanations. The book is a concise and valuable guide for 

 those who have dealings with the banks, and may well find place 

 in the offices of many business establishments. 



Mr. Piez was for many years intimately connected with the late 

 !r. Dodge, and his tribute to the memory of the latter is a 

 -graceful one, showing not only Mr. Dodge's broad grasp of 

 mechanical and business problems, but telling of the various 

 vicissitudes of the development of the Link-Belt Co., of which 

 he was the executive as well as the engineering head. The book- 

 let is an interesting one, has a fine portrait of Mr. Dodge, and 

 has also several other interesting illustrations showing in detail 

 iome of the problems which he solved. It will undoubtedly be 

 'ad with interest by all who had the honor of his acquaintance. 



.AklFF SYSTEMS OF SOUTH AMERICAN COUNTRIES. BY 

 Frank R. Rutter, Department of Commerce, Washington, D. C. t8vo, 

 308 pages. Price, 25 cents. 1 



This book was prepared primarily for the use of exporters and 

 gives full information regarding South American tariffs and cus- 

 toms methods, describing, under each country, the system in 

 force. Those who know how intricate are the tariffs, with the 

 various surtaxes and the heavy fines imposed for non-compliance 

 with details, will appreciate the exactness and thoroughness of 

 detail of this report, written after personal investigation and 

 years of study, by Dr. Rutter, who is assistant chief of the 

 Bureau of Foreign and Domestic Commerce and was formerly 

 chief of the Division of Foreign Tariffs of that bureau. This 

 report also gives export duties, in which it is noted the export 

 duties exacted on rubber, in Brazil, Bolivia and Peru. 



PRACTICAL SAFETY METHODS AND DEVICES. BY GEORGE 

 Alyin Cowee. D. Van Nostrand Co., New York City. [8vo, 434 pages. 



It is claimed that industrial accidents cost this country 35,000 

 human lives and more than $500,000,000 annually, and in addition 

 to this, other serious injuries and minor accidents bring the 

 number well up to 2,500,000 each year. It is to arouse interest 

 in the prevention of such accidents and to explain how this can 



The year book of The Rubber Club of America, Inc., just is- 

 sued, is an ambitious publication of nearly 100 pages, containing 

 a large amount of information regarding the club, its member- 

 ship, its constitution, and its various committees, with the report 

 of President George B. Hodgman and that of Secretary Harry S. 

 Vorhis. The reports of the directors' and committee meetings 

 give details as to the doings of those bodies. The report of the 

 sixteenth annual banquet gives the speeches in full and, last but 

 not least important, are the membership lists of firm, associate 

 and honorary mem'bers. On the last two pages are given the 

 names of members who died during the past year. Fine half-tone 

 double page pictures are shown of the sixteenth annual outing 

 at Lowell, Massachusetts, and the sixteenth annual banquet at 

 the Waldorf-Astoria. New York City. 



NEW TRADE PUBLICATIONS. 



'T'HE Link-Belt Co., Chicago, Illinois, is sending out No. 27S, 

 *■ giving the revised price list, effective July 15, of the many 

 different lines of goods manufactured by this company. The ■ 

 pamphlet is essentially a business one, full of facts and figures, 

 and is intended to supersede all previous catalogs and price Hsts 

 of the company. 



Ihe Kacine Rubber Co., Racine, Wisconsin, is sending out a 

 very attractive little booklet entitled "The How and Why of 

 Racine Tires," giving descriptions and pictures.^ of the various 

 processes in the making of these tires, from the securing of the 

 rubber to the wrapping and shipping of the finished product. 

 The various styles of treads are shown and figures for the tire 

 user are given, showing the proper pressure of inflation in the 

 different sectional sizes ; the table of weights to be used with 

 lires of different dimensions ; some directions for repairing ; ad- 

 justment of brakes and other instructions which are likely to 

 insure good service from these tires. The center of the book 

 contains a bird's-eye view of the factory printed in two colors, as 

 are several of the other illustrations in the book. 

 * * * 



The B. F. Goodrich Co., Akron, Ohio, is distributing a "Good- 

 rich News Service" which is in the nature of posters or cards 

 for use in the windows of the various agencies of this company. 

 Two recent ones are, respectively, an outline map of the United 

 States, over which are shown a large number of automobiles 

 and motor trucks, and the other, a picture of a prairie schooner 



