ACCOUNTS, MEMORANDA AND TABLES. 163 



through pocket-books, diaries, etc. A suggestion that it is 

 worth while to carry the same order and system observed 

 in entering up the cash accounts to details of this nature 

 usually rouses a somewhat impatient rejoinder, to the effect 

 that " There is quite enough to do as it is." But no one 

 who has once adopted the system will give it up. Various 

 methods are available. Some may prefer a book of 200 to 

 300 pp., foolscap size, with alphabetical index at the com- 

 mencement, such as may be obtained under the title of a 

 minute book. The paper should be good, and the binding 

 strong. Starting with a sufficient number of pages to leave 

 two or three for each bed of retorts, and space for future 

 extensions, pages are left for " Hydraulic," " Condensers,' 

 "Purifiers," "Gasholders," "Mains," "Services," and so 

 on. As it is desirable to keep each subject by itself, plenty 

 of room should be allowed. Or some may choose a 

 cabinet of loose cards, with index letters. After a 

 time, the scheme will shape itself to suit the individual 

 requirements; and it will be found just as easy to keep 

 memoranda by system and method as to scribble them any- 

 how and anywhere. Forms XV to XVII (pp. 179-81) are 

 examples of the way in which systematic records can be 

 kept. XV is a record of the working life of a bed of 

 retorts. The dates of lighting up or shutting down being 

 entered, the position of the setting as regards wear and tear 

 is evident at any time, and when the bed is worked out, the 

 total number of days in use is easily ascertained. From 

 this, one can get at the coal carbonized. Form XVI is a 

 purifier house record, with room for details of six heaps of 

 oxide, lettered A to F. The number of the box, date 

 turned on, date shut off, and the indication of the meter, 

 enable the quantity of gas passed and the days in use to 

 be entered under the proper letter. Under "No." is 



