INTERNAL RELATIONS. 177 



property they represent. lie punches " issued " and the other 

 party punches " received." 



5. Cards received by storekeepers should be sent first to the 

 stock clerk, and those received by foremen to the cost clerk. 



6. The final resting place of the cards is with the cost clerk> 

 but, with a few evident exceptions, their course is not complete 

 until they have been acted on by both cost clerk and stock clerk. 



7. Hence the cost clerk and the stock clerk should expedite to- 

 each other all cards which do not bear the evidence of the other's 

 action. This is indicated by the stamp-mark described page 274. 



8. All transactions with Z require the Commanding Officer's 

 punch-mark in the "authority" space. 



9. All vouchers, whether for cash or property, should be 

 accompanied by the corresponding material cards, when presented 

 for the approval of the Commanding Officer or his assistants. 



10. Previous entries must never be completely obliterated, but 

 the alteration required must be distinctly marked in the place 

 appointed. 



11. For the information of the stock clerk, the title section 

 should always indicate between what agencies the transaction 

 occurs. Storekeepers are indicated by their title letters, and 

 foremen by their shop numbers. 



NOTE. In case of dealings with Z, the rest of the card shows plainly enough their 

 nature, but confusion might arise, possibly, in distinguishing between receipts by 

 fabrication and by transfer, leading to articles which were merely transferred from one 

 class to another being taken up as new fabrications, etc. To guard against this, in 

 dealing with fabrications, the contraction " fab." or its equivalent should be used in the 

 title section, whether the case represent a receipt from fabrication or an issue for fab- 

 rication. 



Transfers being merely the dealings of an agent with himself, their character is 

 shown by the consecutive appearance of two numbers or letters in the title section. 

 These two numbers or letters need not be the same, since all foremen and all store- 

 keepers are in their respective classes as one man. Transfers may also be identified by 

 having two punch-marks and two entries in the name space. The word "transfer" 

 or an abbreviation may be written in the title section, or a note to that effect may be 

 put in the name section, when required. 



When transfers of accountability only, involving no change in the status of material, 

 are made between shop-orders ; as when it is proposed to transfer the charge from one 

 shop-order to another, to which it more justly belongs, the entry is authenticated by 

 punching the authority space only. This shows that it is neither a receipt nor an issue* 

 and so concerns the cost clerk only. 



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