326 MANAGEMENT OF DAIRY PLANTS 



butter and cheese sold in the home city or town, whereas for 

 butter or cheese shipped out collections are often made every 

 other week. Butter and cheese are retailed mostly through the 

 grocery stores. Such business may be considered to be fairly 

 permanent and accompanied by less risk on account of uncol- 

 lectible accounts. Ice cream is to a greater extent sold to 

 retailers whose business is of a less permanent character. Sev- 

 eral will remain in business for only one season or even less. 

 They may also in general be considered as a class of business 

 men not worthy of as much credit as the retail grocer, and there- 

 fore it is the usual custom to sell to many of them for cash and 

 it is seldom that more than one week's credit is allowed, regard- 

 less of whether the sales are local or not. The manufacturer of 

 ice cream is justified in collecting promptly, as ice cream is a 

 commodity which is sold by the retailer for cash within twelve 

 or forty-eight hours after it has been received. Where milk is 

 sold at retail on the ticket system it is often sold on a cash basis 

 or up to a month's credit may be allowed. 



II. Delinquent Customers. — Delinquent customers may be 

 divided into four classes, "careless, chronically slow, temporarily 

 hard up, and insolvent." The careless customer may become 

 prompt by insisting on receiving prompt pay. It is advisable 

 when presenting a statement to a customer that it shows plainly 

 the balance (Form XXIII), as this will continually remind the 

 customer of his delinquency. The credit man is continually 

 making comparisons between the figures of the amount carried 

 over and that indicating his purchases not yet past due. The 

 merchant who always carries a past due balance is less desirable 

 as a customer unless he becomes more prompt in meeting his 

 obligations and it is the duty of the credit man to cause such a 

 customer to become prompt without thereby losing his busi- 

 ness. The one who is careless about paying his bills is also apt 

 to be careless in many other respects and cannot very often be 

 considered a safe risk. The one who is chronically slow may 

 be very careful about his business affairs, is often a good money- 

 maker, but one who will rather receive money than pay it out. 

 The customer who is temporarily hard up often deserves the 



