12 BULLETIN 520, IT. S. DEPARTMENT O-F AGEICULTURE. 



When the cotton arrives at the warehouse the weigher and grader 

 first tags the bales with consecutively-numbered tags in the series 

 then current. He then weighs, grades, and staples each bale, exam- 

 ines it for moisture or damage, and records the data upon the 

 "certificate of inspection," making an original and one carbon 

 copy. Both original and copy are then sent to the office, where 

 the receipt is written from the data on the certificate. The orig- 

 inal certificate is attached to the receipt only in case the form 

 of receipt shown in Form 3B is used. If any of the other forms 

 of receipt is issued the original certificate may be given to the storer. 

 In every case the carbon copy of the certificate of inspection is filed 

 in the consecutive order of the numbers on the tags, after there has 

 been noted upon it the numbers of the receipts covering the cotton 

 listed on it. 



The receipt is now issued, and a full entry of the details required 

 is posted to the "consecutive tag record" from the carbon copy of 

 the receipt, against the corresponding tag numbers. Then the 

 "individual account record" is posted from the carbon copy of the 

 receipt, and given its alphabetical position in the binder. The 

 amounts of the various fixed charges are posted in their respective 

 columns. 



In the meantime the cotton has been removed to its proper place 

 in the warehouse and its location has been recorded in the location 

 book. At some time during the day this book is taken to the office 

 so that a proper entry of the location of the cotton may be made in 

 the column provided for it in the consecutive tag record. 



The operation is now completed except for the making of the 

 daily report and the monthly determination of the amount earned 

 on the lot of cotton while in storage. 



Later, when the receipt is presented for delivery of the cotton, and 

 it is found that the receipt is properly indorsed, and that a tender 

 of all charges and advances has been made, the out-turn order is 

 made out and delivered to the "outside" man. By referring to the 

 location book the cotton is readily located. The bales are checked 

 out and delivered according to the order, and a receipt is taken which 

 shows to whom delivery was made. The "outside" man then signs 

 the statement that the work has been performed as ordered, and 

 the order is returned to the office. The date of dehvery is then 

 recorded in the columns provided for it. (See Forms 4 and 5.) 



The returned receipt is conspicuously marked "Canceled" across 

 its face and filed away. The accumulated out-turn orders are held 

 until the close of the day, when they are used in determining the 

 number of bales delivered from the warehouse. Proper entries are 

 made on the tickets provided for the purpose, of the money received 



