19 



be adhered to in its entirety. If it is found to be more convenient to 

 use the other nietliod, a change may be made, but the change must be 

 complete. 



27. 

 Pay Koll. 



1. The pay roll is to be forwarded to the Department as soon as 

 possible after the closing of each month. It must be done not later 

 than the Tuesday preceding tbe first Friday in each month. 



2. No pay roll should be forwarded until the forester has verifiec 

 its figures and found them to be correct. 



0. Enter each man's name when he is first employed during (he 

 month, and he should sign his name in the cohmin headed "deceived 

 ])ayment" at the same time. If this idea is carried out, the forester 

 will not be delayed at the end of the month in hunting his men foi 

 their signatures. 



4. With reference to signatures, see item 22 under Forms .'> and 



4. 



5. Do not allow any i>erson lo receipt the pay roll for the amount 

 due another. 



6. Do not neglect to stamj) Ihe pay roll ''Iteceived-Correct-A})- 

 proved" and countersign. 



7. Never use ^ hours on pay roll. Allow time to Ihe nearest half 

 hour only. Good judgment will determine when lo give or take, and 

 yet not be unjust to the employe or to the Commonwealth. 



8. AVhen the rate for labor is above the ordinary rate per hour for 

 day labor, always indicate after the man's name the kind of labor 

 which calls for the extraordinary rate, as tor example, James Smith 

 (Carpenter). 



9. In case of surveys, pay for service, hauling and boarding should 

 go on pay roll at rate per hour, or rate per meal. Total number of 

 meals furnished entire crew each day must be entered j)er day in same 

 manner as number of hours worked by each man. Iveceipts must be 

 furnished for all other expenses incurred in the survey. 



28 and 29. 

 Department Bill Heads. 



1. It is good business practice to give a receipted bill for all mate- 

 rial sold for which money has been received. 



2. While all State business is expected to be a cash business, there 

 will be transactions in which some time Avill ela})se between the pur- 

 chase of nuiterial and the ])ayment for it. In such cases a statement, 

 on either of these forms, should be sent at the end of each month to 

 the individual still owing the Commonwealth. 



3. When payment is made, receipt the bill as follows: 



deceived payment 10/12/12. 



(Signed) William H. Kraft, Forester. 



4. Do not use this form as a bill head for any individual, 



