44 BULLETIN 414, U. S. DEPAETMEXT OF AGEICULTUEE. 
costs, it is permissible to assume a convenient figure to represent the 
daily rate, and on the basis of this assumed rate to compute an as- 
sumed amount or cost. Then the sum of the total amounts for all 
kinds of free labor and the assumed amount for the convicts will give 
a total "Assumed labor cost" which should be inserted in the proper 
space in the "Table of unit costs" at the bottom of the sheet. 
In the "Materials used" section the quantities, rates, and costs 
of the various materials used during the month on the given class 
of work should be summarized from the daily reports of construc- 
tion; and the total cost of materials thus determined should be 
inserted in the space provided in the "Table of unit costs." The 
results of the monthly estimate of work done being also entered 
in their proper spaces of this section of the report, as indicated, 
it is possible to compute an approximate unit cost of the work 
which will be comparable with a cost ascertained in a similar manner 
for other months, though it will not be the actual unit cost of the 
work on account of the use of the assumed convict-labor cost. When 
the actual daily per capita cost of maintenance is made available 
by the determination of the cost of supplies and equipment, at inter- 
vals of six months or a year, the actual unit cost of the work may 
be determined and the record may be made true and complete. 
PERSONAL RECORDS. 
The records, accounts, and forms discussed in the foregoing para- 
graphs all have to do with the economic phase of convict labor, and, as 
that is a very important aspect of the problem but one which has 
been much beclouded by hasty judgment and misleading informa- 
tion, their utility as an aid in forming accurate estimates of the value 
of work performed can hardly be too strongly emphasized. Of equal 
importance, however, to the complete history of a system of convict 
labor are the so-called personal records of the convicts, having to do 
with the manner of employment of individuals, receipts and dis- 
charges of prisoners, pardons, punishments, escapes and recaptures, 
sickness and deaths. Unlike the cost accounts, the importance of 
these records is very generally recognized, and as a rule the systems 
in use are entirely adequate. 
Examples of the more important of these are shown by Forms 
Nos. 10 to 12, and it is believed that their purpose and the manner 
of their use will be so apparent as to require no explanation. Other 
forms of this character, examples of which are not shown, but which 
may be added if desired, are those for recording punishments admin- 
istered, money and valuables held for convicts, and any particular 
phases of the work necessary to record. 
The personal reports shown correspond in size to the cost account 
reports and may be filed in drawers of the same size. 
