324 APPENDIX. 



opportunity for making a definite charge for his labor, and it 

 gives him the only opportunity of doing so. This makes certain 

 a record of his employment during the time for which he is paid, 

 and also affords original evidence from an impartial source as to 

 the object on which that labor has been spent. 



It takes the place of a roll call or time check. Early comers 

 get their books at once and can go to work. Late comers are so 

 marked on their own books. Those who leave early have their 

 books verified at the time. 



If a man has worked on several orders during the day, he fills 

 out a separate leaf for each order, the sum of the times equaling 

 the total time, as before. 



Piece work is similarly entered, the leaf being punched by the 

 inspector. The time and piece records are independent of each 

 other, so that if a batch of piece work should last a man for 

 several days, he still makes his time record for those days at no 

 price. 



When the cards reach the office, daily, they are sorted, if need 

 be, by names and the total time, pieces, or wages entered in the 

 time book. They are then re-sorted by orders and distributed 

 in pigeon holes corresponding to the orders. 



2. External services. 



Outside services embrace freight, insurance, rent, taxes, tele- 

 graphing, attorney fees, etc., pertaining to factory. These cards, 

 when approved, are filed like those first described. 



Payment for such service must be similarly distributed among 

 the shop orders benefiting by the expense. It is optional 

 whether this shall be done for each bill before payment, or 

 whether such charges shall be consolidated from the books 

 monthly or oftener. 



2. MATERIAL. 



Material card. 



This card, which is freely distributed in blank to the foremen,, 

 permits every transaction with material to be recorded. The 

 accompanying form is devised especially for private shops. If 

 a foreman wants some steel he fills the card as shown, charging 

 it to the order for which most probably needed. He makes a 



