ESTATE BOOK-KEEPING. 461 



to have one made for fifty-two weeks' entry only ; and then the day- 

 labour book can go along with the other accounts when the estate books 

 are closed for the year. 



The day-labour book shows a statement of the work on which the 

 men have been employed each day, but it does not provide a means of 

 receiving each man's signature for his wages when paid. For this pur- 

 pose many employers who use the form No. 2, which I give on page 462, 

 provide another column at the end of each week's statement for the 

 signature of the recipients ; but this has serious objections, inasmuch 

 as the cost of each operation is not shown. 



The following is the form which we use : 



