ESTATE BOOK-KEEPING. 491 



There are a few other books which should be kept in an estate office, 

 which, although they are not directly account -books, still they tend to 

 act as a check on the other accounts, and are otherwise useful in many 

 ways. These I shall take notice of in rotation, beginning with the 



Order-Book. In procuring anything for estate purposes, many pro- 

 prietors and agents send different messengers to the various trades- 

 men at any time with a verbal order for supplies. I have frequently 

 known it to be the case that unprincipled people have gone to trades- 

 men and procured articles in the name of a landed proprietor or agent 

 of an estate without either the proprietor or agent having any know- 

 ledge of it, and the tradesman supplied the order as usual, as he always 

 got verbal messages. To prevent such occurrences I have for several 

 years kept an order-book such as shown, thus : 



ESTATE OFFICE, WASS, 18... 



No ggg Jfo..... 



c=S^ 



.18 To Mr ; : : 



ii 



Mr _ Sv Please to supply the undermentioned for MAJOK 



3 



>STAPYLTON, and send Account with the Goods. 



, Agent. 



The tradespeople have instructions not to supply any article for us 

 unless they receive a written order, and that we will not pay for any- 

 thing excepting for what is thus ordered. The portion to the right of 

 the dividing line is filled in as required, and signed by the agent ; it is 

 then cut off by the line mentioned and sent to the tradesman the 

 portion to the left being filled up with an exact copy of the order, and 

 retained as a check. 



Letter-Book. This is another important book for entering copies of 

 all letters sent away. It is not necessary to write copies of the letters, 

 as now they are taken by a copying-machine. All the outward letters 

 should be copied, as then they can be referred to at any time in the 

 event of their being called in question, or at any time if it is desirable 

 to know what was said on any subject. 



I may remark here, that all inward letters, or those received, should 

 be kept and arranged in good order ; and if assorted and backed with 

 the names of the writers in alphabetical order, and with their date, 

 they will 'be capable of being easily referred to at any time. 



