ESTATE BOOK-KEEPING. 471 



Where separate pay-lists for piece-work are kept, the following form, 

 No. 6, will be found useful ; but there is still the objection, that to get 

 at the total cost of labour for each month, the two forms have to be 

 brought together, and the total sums added; whereas in form No. 4 the 

 whole is shown at a glance, and only one book for labour has to be 

 kept. 



Such forms as I have given for~payment of day-labour and piece- 

 work may be bound together, so as to form a book for a year or more, 

 or they may be kept separate for each month ; and when they are thus 

 kept, they should be backed in something like the following manner : 



No.. 



PAY-LIST OF DAY-LABOUK. 



ESTATE. 



From. 



1- 



Amount, _ 



