A SYSTEM OF ACCOUNTS FOR COTTOX WAREHOUSES, 3 
an extra reinforcement strip are desirable, and a double flexible wire, 
preferably copper, for attaching the tag will give the best results, 
The tags should be numbered consecutively and used in numerical 
sequence throughout the season. 
The selection of the tag to be used should be made with great care, 
as it is to become the principal means of identification of the cotton 
when the bale is in the warehouse. A tag of poor quality, improperly 
fastened to the bale with a single small steel wire, may be easily pulled 
or rubbed off the bale in handling or lost by the rusting of the 
wire. Numerous instances have occurred where the tag, even when 
securely fastened to the bale with a single small steel wire, has been 
twisted off by the action of the wind. Much trouble is caused by 
such a loss, especially if more than one bale is affected. 
In order to provide against this contingency it is recommended to 
the warehouseman that he invariably take an accurate record of 
the customer's private marks that appear on the bale. This record 
will be of great assistance when it becomes necessary to establish the 
identity of the cotton. 
Attention is called to the double eyelets and the extra reinforcing 
strip on the. tag. These features make it especially desirable, for it 
is possible to tear the greater part of the tag away and still leave be- 
tween the wires this strip which contains the number and thus serves 
the chief purpose of the tag. 
It is advisable to have the tag made with the detachable coupon 
(see Form 1), especially when the warehouse furnishes a sample from 
the bale, as the coupon, which should be numbered to agree with the 
tag, may then be torn off, and placed inside the sample to identify it. 
Some warehousemen furnish a sample to the customer, and retain 
one at the warehouse. Where this is done the tag should have two 
coupons. 
THE CERTIFICATE OF INSPECTION. 
The certificate of inspection, (Form 2, page 15,) is a signed certificate 
from the weigher and grader, showing that he has tagged, weighed, 
graded, and inspected the bale or bales of cotton. On it is to be 
detailed the following data : 
(1) The depositor's name and address; (2) the tag number; (3) the 
owner's marks; (4) the weight; (5) the grade; (6) the standard of 
classification used; (7) the length of staple; (8) the condition of the 
cotton; (9) the signature of the weigher and grader. 
The sheets should be arranged in pads in order that a carbon copy 
of each certificate may be made. The lines of the forms in the "tag 
no." column may be numbered in advance with at least the last 
numeral of the tag numbers, in consecutive order. This will facilitate 
the filling in of the tag numbers and will secure numerical sequence. 
Attention is here called to the fact that the certificate is not the ware- 
house receipt, and should not be used as such. However, it may be 
