12 BULLETIN 520, U. S. DEPARTMENT OF AGRICULTURE. 
When the cotton arrives at the warehouse the weigher and grader 
first tags the bales with consecutively-numbered tags in the series 
then current. He then weighs, grades, and staples each bale, exam- 
ines it for moisture or damage, and records the data upon the 
" certificate of inspection," making an original and one carbon 
copy. Both original and copy are then sent to the office, where 
the receipt is written from the data on the certificate. The orig- 
inal certificate is attached to the receipt only in case the form 
of receipt shown in Form 3B is used. If any of the other forms 
of receipt is issued the original certificate may be given to the storer. 
In every case the carbon copy of the certificate of inspection is filed 
in the consecutive order of the numbers on the tags, after there has 
been noted upon it the numbers of the receipts covering the cotton 
listed on it. 
The receipt is now issued, and a full entry of the details required 
is posted to the " consecutive tag record" from the carbon copy of 
the receipt, against the corresponding tag numbers. Then the 
" individual account record" is posted from the carbon copy of the 
receipt, and given its alphabetical position in the binder. The 
amounts of the various fixed charges are posted in their respective 
columns. 
In the meantime the cotton has been removed to its proper place 
in the warehouse and its location has been recorded in the location 
book. At some time during the day this book is taken to the office 
so that a proper entry of the location of the cotton may be made in 
the column provided for it in the consecutive tag record. 
The operation is now completed except for the making of the 
daily report and the monthly determination of the amount earned 
on the lot of cotton while in storage. 
Later, when the receipt is presented for delivery of the cotton, and 
it is found that the receipt is properly indorsed, and that a tender 
of all charges and advances has been made, the out-turn order is 
made out and delivered to the "outside" man. By referring to the 
location book the cotton is readily located. The bales are checked 
out and delivered according to the order, and a receipt is taken which 
shows to whom delivery was made. The "outside" man then signs 
the statement that the work has been performed as ordered, and 
the order is returned to the office. The date of delivery is then 
recorded in the columns provided for it. (See Forms 4 and 5.) 
The returned receipt is conspicuously marked " Canceled" across 
its face and filed away. The accumulated out-turn orders are held 
until the close of the day, when they are used in determining the 
number of bales delivered from the warehouse. Proper entries are 
made on the tickets provided for the purpose, of the money received 
