208 PROPOSED SYSTEM. 



CASE 12. Material found or taken up. 



For material actually found in excess of the quantity called for 

 by the return no special explanation seems necessary; but the 

 corresponding abstract, F, covers other cases which in a closely 

 administered shop would be more frequently found. 



Suppose that timber is cut on the military reservation ; that 

 stone is quarried on it ; or that, in closing an order, tools which 

 have once been issued and charged to it are returned to the tool 

 closet. Thus, in the example, the dies were charged to No. 107 

 when they were first issued, and now, at the end of the job, as 

 they are still serviceable, they are to be returned to the closet to 

 be held under the standing shop-order No. 213, subject to such 

 further service as may be required of them. 



When the dies were originally issued for fabrication, the transac- 

 tion being one between foremen, they were not receipted for by the 

 foreman of the loading shop ; he cannot therefore re-issue them 

 to the keeper of the tool closet, 202 ; consequently only 202 

 punches the card, and he punches " received." 



The stock clerk may ask, " How received ? by transfer, by fabri- 

 cation, or found on the post?" 



They were not received by transfer, since that involves a double 

 heading and a double punching. Not by fabrication, since that 

 would be indicated in the title, as would be the case if they had 

 come from Z. They were received by discovery ; that is, that 

 having been once issued to be consumed in manufacture and so 

 accounted for, their present appearance is a sort of surprise,, 

 which abstract F is intended to include. They increase the stock 

 of bullet dies by ten pair, so that future issues of them must 

 follow the regular course. 



They should be taken up at their full value, no discrimination 

 being possible between new tools and old ones only partly worn, 

 unless the list of names on the property papers be unduly in- 

 creased. 



