

CHAPTER XIV. 



DUTIES OF THE STOCK CLERK AND OF THOSE 

 RELATED TO HIM IN THE ACCOUNT- 

 ABILITY OF PROPERTY. 



Outfit. 



The outfit of the stock clerk consists of the journal and ledger 

 slips ; a number of wire letter files ; a set of pigeon holes ; and two 

 stamps, one giving automatically consecutive numbers, and the 

 other an entry stamp, such as described page 92. 



The slips above mentioned are devised to assist in following the 

 official sequence of names in making out the returns before 

 described ; the idea is borrowed from the ledger form in use at 

 Frankford Arsenal, devised, as I believe, by Mr. H. T. Fries, the 

 stock clerk there. The essential feature of the form here pro- 

 posed is to have for every heading a separate slip which can be 

 interpolated among others in the very place where the sequence 

 requires it. 



To keep the slips together they are not bound, but are strung 

 on a stout vertical wire provided with a sufficiently stable base, 

 like an ordinary letter file, and with its upper end furnished with 

 a stop nut to keep the slips from falling off. 



As many slips as may be desired may be strung on each file ; 

 but it would probably be best to file the slips by classes, each 

 wire containing only the slips belonging to one class. 



In case a new heading is required, the stop nut is unscrewed, 

 the cards above the proper place are lifted off and the new card 

 slipped on; the cards being then replaced and the stop nut 

 screwed on, the file is ready for service again. 



To keep the slips even, the holes for filing are punched at 

 a regular distance from the ends. If it were an object to save 

 paper, both sides of the slip could be utilized by punching a hole 



