70 ASSOCIATION OF IRON, STEEL AND TIN WORKERS [202 



to any Benefits. All claims for benefits call for card num- 

 bers, and unless the accounts of the local union and the 

 national unions correspond, the claim is not allowed. It has 

 thus been made practically impossible for a subordinate 

 union to escape the payment of dues on every member. 

 The advantage of the system in securing the payment of 

 dues cannot be estimated, but its adoption appreciably in- 

 creased the paying membership. 



In order to facilitate the work of the local financial offi- 

 cers, as well as to avoid losses to the national union arising 

 from errors in accounts, a uniform system of bookkeeping 

 and accounting has been introduced in local unions. Printed 

 ledgers, cash books and necessary blank reports are pre- 

 pared and supplied by the central office, in which detailed 

 instructions as to the method of accounting are set forth. 

 The auditing of local accounts is likewise simplified. 



