INTERNAL RELATIONS. 187 



voucher number ; keeps the bill, and sends the teamster with the 

 card to the designated receiver, whose orders are specific to re- 

 ceive no goods without a corresponding card. 



NOTE. In case the bill is received by mail before the stores arrive, the stock clerk 

 may readily make many of the changes beforehand. By changing the names and units 

 to a uniform nomenclature, the stock clerk prevents the appearance on the return of 

 such stores as oil by the gallon, case, pound, barrel, etc.; all requiring separate head- 

 ings for essentially the same thing. 



The receiver inspects the stores for quantity and quality, and 

 enters under " actual " the quantity actually received in good 

 order of the units indicated by the stock clerk. Thus the fore- 

 man has asked for " 10 pieces of brass castings from patterns 

 furnished." They may be billed by the seller and noted by the 

 stock clerk as " 50 Ibs. cast brass." The receiver and inspector 

 may find two of them bad, in which case he will receipt for, say, 

 40 Ibs., explaining the difference on the face of the card if there 

 is room for his remark. 



It now remains for the foreman to authenticate the record; 

 this he does by punching in the stock section " received." 



He thereby charges himself with the quantity, and the order 

 with the value of the material, until it is disposed of by actual ex- 

 penditure. See case 3. 



The illustration applies to the procuring of such bulky stores 

 as lumber, coal, leather, etc., of which every foreman wants a 

 supply for general purposes under his immediate control. Future 

 expenditures from this supply must be credited to the order to 

 which it is now charged. 



To enable these charges to be made, the foreman marks the 

 card to the cost clerk, who charges 214 with the material at the 

 price named, $14.00, and forwards the card to the stock clerk, 

 who takes up 40 Ibs. of cast brass on the debit side of his current 

 service journal as having been received by purchase (abstract C). 



