20 INTRODUCTION. 



4. Requisition books for materials to be purchased or to be 



drawn from store. 



5. All time books. 



6. All statements of costs. 

 And the following by storekeepers : 



7. " Stock " day-books. 



8. " Material " day-books. 



9. Stock ledgers. 



10. Memorandum orders. 



1 1 . Teamsters' receipts. 

 And the following by clerks : 



12. Register of orders of supply. 



13. Invoice book. 



(As an illustration of what this amounted to, I have in mind 

 an establishment employing not many more than 100 men, where 

 the books required to transact the morning's business number 18 

 and weigh about 60 Ibs. This includes only those carried to and 

 from the office more or less every day, and does not include those 

 kept permanently at either end of the route.) 



A few books on the ordinary plan of Day-book, Journal and 

 Ledger were added, but these were afterwards abolished by Cap- 

 tain Michaelis, who wisely extended the principles of the card 

 system, so as to make the book form of record unnecessary. 

 These were kept by the Cost Clerk, a new creation. 



I do not remember that any new books were added to those 

 kept by the other clerks ; but, on the contrary, by the use of the 

 ledger form, devised by Mr. Fries, the Stock Clerk, he was 

 enabled to deal single-handed with the enormous variety of 

 material on hand at the Arsenal, embracing thousands of different 

 names. This had previously required the attention, for pro- 

 longed periods, of about two-thirds of the clerical force. 



The Cost Clerk knew nothing of the shops when appointed to 

 them. -He was employed at $2.00 per day, and had two boys,, 

 of about fourteen, to assist him in keeping the accounts and tak- 

 ing care of the shop store-room, also new. This force was cer- 

 tainly insignificant, compared with the results achieved, particu- 



