﻿LIVE-STOCK SHIPPING ASSOCIATIONS. 



of the manifest, a copy of the bill of lading, the account sales, the 

 prorating sheet, carbon copies of the members' statements, and any 

 other correspondence or papers pertaining to the shipment. 



After settlement has been made summaries for the shipment should 

 be recorded in the shipment summary record and the cash journal, 

 as illustrated on the following pages. 



SHIPMENT SUMMARY RECORD. 



The shipment summary record is provided for the purpose of 

 bringing together the useful information of a statistical nature 

 regarding each shipment of live stock. 



Shipping Association Form No. 4 -A 



MEMBER'S STATEMENT 



Shipment No... 



m 95 



.192. 











- 





..P.O 











R.F.n. 











No. 



Kind 



Shrinkage 

 Gain 



Moiket Weight 



Dock 



Trice 



Amount 



TOTAL 





























































































REMARKS: 







EXPENSES 









Species 



Rate 



Amount 







Hogs 



















Cattle 













Calves 













^us^ 



Sheep 











waJ) 



















Attached find Check, No. for Balance due $ 



Please ask about anything not undetstood. Complete statement of each shipment is on file. 



Fig. 5. — Member's statement (Form No. 4— A). 



The column headings and the sample entries on the form in Figure 

 7 indicate what facts are to be recorded on this form and the method 

 of recording them. A summary of each shipment should be entered 

 immediately after settlement has been made. 



The figures for shipments No. Ill and No. 112 were taken directly 

 from the manifests and the account sales illustrated in connection 

 with the discussion of these shipments. (See page 41 for discussion 

 of shipment No. 112.) The summaries consist of the actual weights, 

 shrinkage, gross and net sales values, expenses, and home net value, 

 rather than the prorated figures. The amount to be entered in the 

 " home net " column is not the amount actually paid shippers, but 

 it is the net value of the stock after all expenses have been deducted. 

 The amount actually paid shippers is the home net value plus insur- 

 ance paid for losses and plus or minus the small amount arising from 

 dropping or adding fractions. The undivided balance and the 



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