ACCOUNTING. 49 



Second Coat. 25 Ibs. pure lead to 1 gallon pure boiled lin- 

 seed oil, 1 pint pure turpentine, lampblack, quantity not to ex- 

 ceed 12 ounces. 



Third Coat 15 Ibs. dry pigment, Cleveland Ironclad, purple 

 band No. 3, to 1 gallon of pure boiled linseed oil. 



VI. 



Accounting and Miscellaneous. 



BILLS. 



Every official incurring indebtedness on account of the com- 

 pany will request that bills covering the same be rendered 

 promptly; upon receiving such bills they will be carefully ex- 

 amined, and, if found correct, so certified in ink by the official, 

 who will sign his full name and title; they will then be for- 

 warded to the assistant engineer, who, after approving the 

 same, will forward them to the division engineer for voucher. 



Bills should state all the facts as clearly as the nature of the 

 case will permit, giving all items, quantities, prices and dates 

 in full; if bill as rendered does not give all information neces- 

 sary to a proper understanding of the transaction, the certify- 

 ing official should add sufficient explanation to make it fully 

 understood. 



All bills should reach the division engineer's office not later 

 than the seventh day of the month, and such record kept of 

 them by certifying officials as to preclude the possibility of 

 their certifying a duplicate bill for the same account. 



Bills covering purchases by the purchasing agent, or ship- 

 ments from stock, will be forwarded by the general store- 

 keeper, or division storekeepers, to the engineer in charge of 

 the work, who will write the distribution on face of bill, cer- 

 tify to the receipt of the material and return bills promptly. 



VOUCHERS. 



All vouchers will be made in division engineer's offices, certi- 

 fied by them, and forwarded promptly to the chief engineer. 

 They should be forwarded daily as made up, and should all 

 reach the chief engineer's office by the sixteenth of the month. 



An impression copy should be retained of all vouchers for- 



