158 CONSTRUCTION AND MANAGEMENT OF SMALL GASWORKS. 



and a products voucher book for all material taken or de- 

 livered from the works. Forms IX and X (p. 1 74) show the 

 meter index record for ordinary and for slots, respectively, 

 which may conveniently be of the loose leaf type. With 

 regard to these books, the name of the consumer should 

 be written in the space at the left hand, not at the head of 

 the page, and the particulars of meter and stove rent in the 

 proper column. If Mr. Smith commences in June 1908 

 with is. 6d. meter rent and 25. 6d. stove rent, and leaves 

 in March 1909, one light line is ruled, and if he is suc- 

 ceeded by Mr. Jones, who has his own meter and cooker, 

 and therefore pays no rent, the items are dotted out. If 

 Jones leaves and the house is demolished, a thick double 

 line indicates that the meter has been removed. The 

 prevalent practice of entering the names on the top of the 

 page, and noting alterations by scratching out the original 

 and writing the new name above, is untidy, and gives no 

 record of the date of the change. 



Form XI (p. 175) shows the yard or products voucher 

 book. It may be in duplicate, one leaf to be handed to 

 the purchaser as a delivery note, and the other retained in 

 the book for entry. The vouchers are numbered consecu- 

 tively, and the numbers should appear in the products sales 

 book. If there are twenty or more sales a week, of small 

 lots, such as half hundredweights or single hundredweights 

 of coke, it is a good plan to purchase rolls of tickets, which 

 can be had very cheaply in rolls of 1,000, numbered i up. 

 One ticket being given for each J cwt, the total number 

 per month can be entered in the sales book, thus avoiding 

 the occupation of space by a lot of small entries. 



Each quarter, a list of the bills for products should be 

 prepared, and the total should agree with that of the 

 "Cr." column in Form VIII. The list may, for con- 



