8 BULLETIN 520, U. S. DEPARTMENT OF AGRICULTURE. 
in the " Accrued chaises" column, the monthly earnings of the 
warehouse are always in view. It is customary for the warehouse 
company to carry all charges until the cotton is taken from the ware- 
house. Nevertheless the company is earning revenue during the 
entire time that, the cotton is in store, and monthly earnings 
should be ascertained. With all of the other charges stated, it is 
necessary only to compute the storage and insurance from the basis 
rate, to total the amounts, and to enter the sum in the column reserved 
for the month desired, which accounts for all of the recorded cotton 
remaining at the time on the page, in one operation. 
The five forms described above comprise the essentials of a system 
of cotton-warehouse records, but the location book and the other 
forms described below will be found to be of great value when used 
in conjunction as auxiliary forms. 
THE LOCATION BOOK. 
The location book, a page of which is shown herewith (see Form 6, 
page 26), is designed to show the exact location of each bale in the 
warehouse, and its use will greatly facilitate the handling of cotton. 
Warehouses which are composed of several compartments will find 
its use especially beneficial, and it is essential in the smaller ware- 
houses having a large number of customers. 
In houses of the latter class there are frequent requests to locate 
cotton either for the purpose of procuring samples or for turning out 
of the warehouse. When the bales are placed in the compartment 
in no regular order, and no record is kept of their location, this 
service usually entails long search, with loss of valuable time, while 
with a properly kept location book the difficulty is entirely eliminated. 
If a tag has been lost from a bale in a compartment, the book 
will aid in identifying the bale. A reference to the book will show 
what bales are in the compartment or row, and by checking and 
eliminating the bales found with tags it is a comparatively easy 
matter to determine the identity of the bale from which the tag has 
disappeared. 
All changes in the location must be recorded, and it is advisable 
to have the book of such shape (a convenient size is 4 by 9§ inches) 
that it may be carried by the "outside'' man at all times. The 
lines in the book are numbered consecutively throughout according to 
the tag numbers in use by the warehouse, and the sheets are ruled to 
show, besides the tag number, the exact location as to house, sec- 
tion, and tier, and the date of removal. An extra column is provided 
for any change which may be made in location 
THE OUT-TURN ORDER. 
The out-turn order (Form 7, page 27) is a signed order from the 
office to the ••outside" man to turn out and deliver from the ware- 
