298 PROPOSED SYSTEM. 



MISCELLANEOUS PAPERS. 



Pay Book (proposed). 



(a.) For day workers: By adding vertically the time units 

 reported each day on the time book the time value of the day's 

 work may be determined for each man and its money value be 

 posted into a book. Form A, page 60, ruled for values instead 

 of for time, would serve this purpose. 



(b.) For piece workers and for outside services a similar course 

 may be followed, posting directly the money value of the units 

 made in the pay book. 



(c.) For men working partly by the piece and partly by the day : 

 The money value of their earnings should be similarly entered. 



Proof. 



The sum of the daily earnings on the pay book should agree 

 with that of services charged to shop-orders on the day's cost 

 sheet, and with the difference between the total daily pay-roll and 

 the aggregate value of the absent cards for the day. See page 153. 



Use. 



At the end of the month the daily earnings may be added up 

 transversely and the denominations required to pay the corre- 

 sponding workmen be extended as shown in the example. 



This plan permits the money needed for the pay-roll to be 

 conveniently and accurately determined without necessarily waiting 

 for the computation of all the contributory items. These have 

 been proved from day to day by the operation of sorting the 

 service cards. 



By adding a place for signatures the pay book may be used 

 for the retained copy of the pay-roll. This idea I owe to Cap- 

 tain Michaelis. 



Return of Hired Men (now required). 



This is intended principally to classify the pay-roll according 

 to appropriations from which payable. To compile it the cost 

 clerk goes over the time book and indicates the appropriation 



