INTERNAL RELATIONS. 303 



and would require separate lines for P. and W. on the time book. 

 Now, since all orders must be treated alike, every other order 

 mi.;ht be entered as P. or W., and many as A. or T. besides, 

 thereby at least doubling all the headings of the time book and 

 the labor of combining them and distributing them among the 

 appropriations. 



But if, on the other hand, permanent improvements and ordinary 

 repairs of grounds have each a separate shop-order, there will be 

 only one more order to be provided for ; or if, still better, the 

 statement attempted no distinction which could not be easily 

 defined, the labor would not be at all increased. 



A similar analysis of the material purchased during the month, 

 whether expended in it or not, will complete the data needed for 

 the preparation of this statement. This should be done by the 

 pay clerk. 



As a general thing it must be remembered that however ex- 

 tended our system of standing orders may be, it will always be 

 much easier to combine them into any such groups as this state- 

 ment requires than to analyze the showings of any that cover 

 too much ground. Wine and water may be easily mixed, but 

 once mixed, it takes the still to separate them. 



Abstract of Disbursements (now required). 



This paper logically should be a consolidation of all the dis- 

 bursements for the month : first, for services, comprising the 

 footings of the appropriation columns of the hired return and 

 individual vouchers similarly distributed ; and second, the footings 

 of the appropriation columns from the monthly abstract of pur- 

 chases. See page 257. If the return of hired men could be 

 made to embrace external services as well as internal services, it 

 would become a parallel paper to the abstract of purchases pro- 

 posed, and the abstract of disbursements could then be made in 

 two lines, one for services and the other for material. 



