UNITED STATES DEPARTMENT OF AGRICULTURE 

 BULLETIN No. 520 



Contribution from the Office of Markets and Rural Organization 

 CHARLES J. BRAND, Cliief 



Washington, Do C. 



June 26, 1917 



A SYSTEM OF ACCOUNTS FOR 

 COTTON WAREHOUSES 



By 



ROY L. NEWTON, Assistant in Warehouse Investigations 



and JOHN R. HUMPHREY, Investigator in 



Market Business Practice 



CONTENTS 



Page 



Introduction . . . , 1 



Description of the System 2 



Operation of the System ..»,., 11 



Arrangement of Bales in the Warehouse 13 

 Conclusion ..o»<ic..oc><i 13 



WASHINGTON 

 GOVERNMENT PRINTING OFFICE. 



1917 



