8 BULLETIN 559, U. S. DEPARTMENT OF AGRICULTURE. 
and net of cream or milk, and the test and pounds of butter fat. 
received, are fastened on a clip board and together form the complete 
receiving sheet. Each list of names receives a number, which num- 
ber is assigned also to the corresponding cream receiving sheet. 
When all receipts of the day have been recorded, the receiving sheet _ 
for that date is removed from the clip board and attached to the 
original list of patrons’ names in the office, while a new receiving 
sheet is placed on the chp board for the following day. 
A margin has been provided on the cream receiving sheet, so that 
they may be pasted together in the order of date to form a complete 
receiving record for an entire monthly period. 
Form No. 3a, page 26, is provided for creameries which prefer to 
keep their receiving record according to date rather than according 
to list, as suggested under Form No. 3. 
A further variation is shown in Form No. 36, page 26, which pro- 
vides for a daily record of milk receiving sheets according to grade. 
MILK RECEIVING SHEET. 
In creameries which provide separate facilities for receiving milk 
the records must provide for recording the pounds of milk, the test, 
and the butter-fat content. Experience has shown that a sheet 
devised to accommodate the receipts covering an entire monthly 
period is not satisfactory. The most valid objection is that the sheet 
is not easily procurable for the use of the bookkeeper until the first 
of the following month; also, owing to the very nature of his work, 
the milk handler often so defaces the sheet as to make the figures 
upon it illegible. The milk receiving sheet (Form No. 4, p. 27) has 
been devised to overcome these disadvantages. 
It provides for the recording of milk receipts for 10-day rather 
than monthly periods. Its operation is similar to Form No. 3, the 
cream receiving sheet. Duplicate lists of patrons, with their num- 
bers are provided, and one copy is retained in the office, the other 
being sent to the receiving department. The milk sheets, however, 
are usually fastened on the bulletin board attached to the wall in 
the milk room, in order that they may be accessible to the milk 
handler. _ m 
On the sheet for the third period a column has been provided for 
extensions, showing the total pounds and the total amount paid for 
skim milk during the month. This information will be found of 
valuable assistance in making up the patron’s settlement sheet. 
PATRON’S VOUCHER. 
The patron’s voucher (Form No. 5, p. 28) has been provided 
to serve the double purpose of a voucher check and a statement of 
the patron’s account. It is furaished in duplicate, the original 
going to the patron and the duplicate copy remaining in the office to 
