:ndex 



355 



Insulated ice house, 60 

 Insulation, 49 



construction, 54 



material, 51 



piping, 140 

 Insurance, 165 



employers' liability insurance, 166 



fidelity insurance, 166 



fire insurance, 166 

 Interest, 165 

 Inventory, 128, 342 

 Invoices, 127, 240 



Jobber, 199, 200, 235 

 Joint-stock co., 21, 165 



capital, 22 



dividends, 22 



stockholders, 23 



Kerosene, 141 

 Kerosene engine, 141 

 Kilowatt, 141 



Labor, 84, 201, 222 



cost of labor for pasteurization, 

 148 



day- wage, 92 



distributing cost of labor, 96 



hiring the employees, 84 



non-productive labor, 92, 96, 97 



organization of labor, 89 



piecework, 93 



premium and percentage, 93 



productive labor, 92, 95 



prompt pay, 94 



reducing cost of labor, 95 



surety bond, 91 



time keeping, 95 



training the employee, 87 

 Latent heat of fusion, 51 

 Latent heat of vaporization, 69 



Laundry, i 



Liabilities, 12, 13, 17, 333, 350 



Lintels, is 



Lith, s8 



Losses 



bad accounts, 261 



boiler, 134, 140 



butter, 196, 243 



butter fat, 117, 181, 185, 186, 19s 



butter milk, 185 



equipment, 224 



heat, 133, 134, 135 



ice, 64, 66 



ice cream, 221, 224 



mechanical losses in butter mak- 

 ing, 186, 188 



pasteurization, 152 



power, 134 



refrigeration, 54, 64, 80 



salt, 176 



samples, 190 



skim milk, 181 



surplus milk, 260 



testing, 189, 192 



waste at milk plant, 260 



water, 159 



weighing, 188, 190 

 Loyalty, 89 



Magazines, 294 



Mailing cards, 297 



Manager, 10, 90, 91, 229, 232, 236 



Manufacturing costs, see "Costs." 



Manufacturing records, 202, 223, 



347 

 Maps, 104, 233 

 Marketing, 226, 231 



commission sales, 235 



cooperative selling agency, 236 



local markets, 5, 232 



municipal milk plant, 237 



