, 3 8 PRESENT SYSTEM, 



piece work ; but this supposes either a long succession of orders 

 of the same kind by which the price may be tentatively deter- 

 mined, or a knowledge on one side or the other of what price is 

 the fair one from the start. Practically, such information can 

 only be obtained by a comparison with similar work already done, 

 the details of which it is intended by this system to preserve. 



LABOR AND MATERIAL. 



Although the cost of material forms such a small part of that of 

 the finished product of our workshops, the most casual inquirer 

 is struck by the disproportionate amount of time and money 

 spent upon the records relating to material. The differences 

 noted hereafter are caused by differences regarding the procuring, 

 the employment, the accounting for, and the relinquishment of 

 labor and material. 



Labor. 



In regard to the procurement and discharge of labor, the 

 utmost simplicity prevails ; the commanding officer hires whom 

 he sees fit, for as long as it may be expedient. 



The responsibility for labor engaged, lies solely in its proper 

 employment; it ceases with the employment, and requires for 

 its record only such simple accounts as may satisfy the claims of 

 the employed, and exhibit the distribution of their time. 



Material. 



In distinction to that pertaining to labor, the responsibility for 

 material involves a very wide, because a continuing, responsibility. 

 To make this clearer, let me explain as follows : 



Sufficient labor for the needs of the workshop is supposed to 

 be on hand, ready for such direction as the foreman chooses to 

 give it ; when done, it is accounted for in time, charged for in 

 dollars and cents, paid off, and the matter is at an end. Like 

 gas, when no longer required, the supply is cut off; there is no 

 waste, no remainder 



But public property, held in charge is a trust, for which an 

 account may at any time be required. Until wholly consumed, 



