218 PROPOSED SYSTEM. 



scarcely required, as it would to cover those of the foundry, 

 machine shop or cartridge factory, where the expenses for power, 

 attendance and general waste are very great. 



The selection of the standing orders thus becomes a matter in 

 which judgment can be shown to great advantage. 



NOTE. I think it would be well to have, in addition to those before enumerated, one 

 for each department of the arsenal. Its number might profitably be that of the shop; 

 thus No. i would be that of the office; No. 7 of the outside department, and so on. 

 See pages 91, 166. 



In estimating the value of machinery, more attention should be 

 paid to its future commercial or earning value during the coming 

 year, than to its mere mechanical condition. Thus obsolete 

 machines, which, though in running order, could only be run at 

 a loss when in competition with more perfect processes used else- 

 where, would properly suffer a more considerable deterioration 

 than would at first sight seem possible. 



In this way we would be distributing our deterioration among 

 our expenses from year to year, instead of waking up, as many 

 have done, to find their assets disappearing as their disabilities 

 became pronounced. 



