12 
BULLETIN 1441, U. S. DEPARTMENT OF AGRICULTURE 
LOCAL INSPECTION 
The matter of enforcing city and State ordinances governing the 
operation of local slaughtering and packing plants in a uniform and 
effective manner is a problem which concerns local health officials. In 
most such cases problems are involved which make adequate enforce- 
ment difficult. As a result, sanitation in local slaughter houses in a 
majority of cases studied lacked thoroughness. Deficiencies in 
most cases were not unknown to local health officials. The impor- 
tance of safeguarding the health of a community can not be questioned 
and the value of uniformity in enforcement of adequate regulations 
needs serious consideration. 
BOOKKEEPING 
A general lack of adequate bookkeeping systems in a large percent- 
age of the markets, and a total absence of any system in many mar- 
KIND OF RECORD 
ADEQUATE 
PER CENT 
40 50 
INADEQUATE 
Delivery store 
Cash-and-carry store 
Fig. 7.— When the stores are grouped according to the kind of records, excluding the chain systems 
only 27 per cent were found in which records were considered adequate. In other words 73 per cent 
of stores, excluding chain stores, did not keep records which would show results. All chain systems 
were found to have complete records 
kets, is an outstanding feature brought out by the study. Most of 
the small markets, including straight meat markets and combination 
stores, had no adequate accounts. 
As in the case of sanitation, dependable and accurate records and 
accounts were found to go hand in hand with a practical knowledge 
of the business. Other than a record of receipts and disbursements 
from which to figure income-tax returns, a marked lack of any ade- 
quate system was found in small stores generally. Approximately 
70 per cent of this type are trying to operate without records that 
will show results. Records of results is one of the prime requisites 
of an efficient store, and is the only method by which efficiency and 
progress can be measured. Without such a system no merchant can 
intelligently render a public service and meet competition. 
In combination stores, separate costs covering operation of the 
meat department were seldom found. Many operators of such 
stores do not realize that all departments can not be operated on the 
same percentage of overhead, yet the variations in these respects 
are not generally considered. 
