INTERNAL RELATIONS. 273 



The cost sheet is a valuable device which I have borrowed from 

 Captain Michaelis. It is a sort of morning report of the cost of 

 orders up to date. The difference between his plan and mine is 

 due to my making but one charge on either the material or 

 service cards. I am thus able to shuffle cards belonging to the 

 same job together, and to enter their aggregate results directly on 

 the cost sheet. By the other plan the charges for labor and 

 material had to be consolidated on separate sheets and then com- 

 bined on the value sheet. 



Soldier Labor. 



When soldiers are working in the shops of an arsenal they 

 should be rated at the wages as citizens of the same ability 

 similarly employed. This will avoid the perplexing differences 

 arising in reporting the cost of work done sometimes by enlisted, 

 and sometimes by civil labor, when no price is charged for the 

 soldier's labor and full price is charged for the civilian's. But 

 since the effect of so charging the soldier's time will be to increase 

 the aggregate sum charged for labor beyond that actually paid, 

 and so lead to discrepancies where strict equivalencies should be 

 the rule, the following course is advised : 



After charging the soldier's time to the job, credit the standing 

 order for the maintenance of the arsenal and military post with 

 the full amount so charged. (Benicia Arsenal, shop-order No. I, 

 and Frankford Arsenal, shop-order No. 215. See page 143.) 



In this way the cost of the work will be kept uniform ; the 

 soldier's pride will not be hurt by evidence that his labor is thought 

 of no account ; and the one great object toward which the system 

 tends, to make the cost of work equal the sum of all the expend- 

 itures upon it, will be approached. This idea I also owe to 

 Captain Michaelis. 



To assist in carrying it out it would be well to have service 

 cards of a different color for enlisted workmen. The peculiar 

 conditions of this case make it an exception to the rule else- 

 where affirmed, that labor can never be a credit. 

 18 



