3 22 APPENDIX. 



-work and the authority for doing it ; and as no foreman receives 

 work without its warrant, each one checks the other and pre- 

 vents the loss or neglect of either. The loss of a ticket, at the 

 worst, would correspond only to an order forgotten under com- 

 mon methods ; in practice they are never lost. 



The tickets in the racks may be classified as work in hand, or 

 as not in hand, by departments, and in many other convenient 

 ways. When returned to the office after completion, they may 

 be re-sorted according to objects worked on, forming an indefi- 

 nitely expansible index to the order book. 



. 



VI. 



RECORDS OF EXPENDITURE. 



Having shown how an order, started from the heart of the 

 administration or from one of its intermediate points, finds its 

 way out to the circumference and along it ; and how, its work 

 accomplished, it is, by natural means, brought back to its source, 

 it remains to show how the records of the expense it has involved 

 are similarly directed in their centripetal course. 



The expenses of a workshop may be classified under two 

 heads : 



{Internal. 

 External. 

 2. Material. 



I. SERVICES. 



Labor may be performed either within the establishment or 

 without it. To both kinds of labor the name service is given, 

 and their record is kept on uniform service cards. For internal 

 services these are roughly bound into little books like check 

 books, each page containing one card detachable like a bank 

 check, and having a memorandum stub for the workman's pri- 

 vate use. All cards are printed on one side of brown manilla 

 paper. 



Employment of service cards. 



One of these cards, designed for arsenal use, and such as, 

 with the addition of a space for " machine time," is used by 



