44 BULLETIN 414, U. S. DEPARTMENT OF AGEICULTUEE. 



costs, it is permissible to assume a convenient figure to represent the 

 daily rate, and on the basis of this assumed rate to compute an as- 

 sumed amount or cost. Then the sum of the total amounts for all 

 kinds of free labor and the assumed amount for the convicts wiU give 

 a total ''Assumed labor cost" which should be inserted in the proper 

 space in the ''Table of unit costs" at the bottom of the sheet. 



In the "Materials used" section the quantities, rates, and costs 

 of the various materials used during the month on the given class 

 of work should be summarized from the daily reports of construc- 

 tion; and the total cost of materials thus determined should be 

 inserted in the space provided in the "Table of miit costs." The 

 results of the monthly estimate of work done being also entered 

 in their proper spaces of this section of the report, as indicated, 

 it is possible to compute an approximate unit cost of the work 

 which wiU be comparable with a cost ascertained in a similar manner 

 for other months, though it will not be the actual unit cost of the 

 work on account of the use of the assumed convict-labor cost. When 

 the actual daily per capita cost of maintenance is made available 

 by the determination of the cost of supphes and equipment, at inter- 

 vals of six months or a year, the actual unit cost of the work may 

 be determined and the record may be made true and complete. 



PERSONAL RECORDS. 



The records, accounts, and forms discussed in the foregoing para- 

 graphs aU have to do with the economic phase of convict labor, and, as 

 that is a very important aspect of the problem but one which has 

 been much beclouded by hasty judgment and misleading informa- 

 tion, their utility as an aid in forming accurate estimates of the value 

 of work performed can hardly be too strongly emphasized. Of equal 

 importance, however, to the complete history of a system of convict 

 labor are the so-called personal records of the convicts, having to do 

 with the manner of employment of individuals, receipts and dis- 

 charges of prisoners, pardons, pmiishments, escapes and recaptures, 

 siclaiess and deaths. Unhke the cost accoimts, the importance of 

 these records is very generally recognized, and as a rule the systems 

 in use are entirely adequate. 



Examples of the more important of these are shown by Forms 

 Nos. 10 to 12, and it is believed that their purpose and the manner 

 of their use wOl be so apparent as to require no explanation. Other 

 forms of this character, examples of which are not shown, but which 

 may be added if desired, are those for recording punishments admin- 

 istered, money and valuables held for convicts, and any particular 

 phases of the work necessary to record. 



The personal reports shown correspond in size to the cost account 

 reports and may be filed in drawers of the same size. 



