AjanJSarryrih907m-}      Special  Check  for  Paying  Bills.  21 
ment  which  it  calls  "  The  New  Science  of  Business."  The  old  rule- 
of-thumb  method,  or  absence  of  method,  was  good  enough  in  a  less 
strenuous  time,  but  the  man  who  practises  it  to-day  is  out  of  date, 
and  unless  he  mends  his- ways  he  will  inevitably  be  thrust  aside  in 
the  struggle  for  existence.  In  spite  of  all  the  pessimists  say,  there 
never  was  a  time  when  such  opportunities  present  themselves  as 
may  be  found  to-day,  and  this  is  as  true  in  pharmacy  as  it  is  in 
other  occupations.  But  it  is  just  as  true  that  there  never  was  a  time 
when  it  was  so  easy  to  fail.  This  is  paradoxical,  but  it  states  the 
fact.  There  are  plenty  of  prizes,  but  they  are  captured  by  the  men 
who  use  method  on  the  one  hand,  and  who  are  possessed  of  brains 
on  the  other.  The  first  is  more  or  less  easily  practised ;  for  the 
acquirement  of  the  second  I  am  unable  to  suggest  any  ready  means. 
A  SPECIAL  FORM  OF  CHECK  FOR  PAYING  BILLS. 
By  Henry  C.  BI.AIR. 
Retail  druggists  require  the  simplest  form  of  bookkeeping  and 
anything  that  will  simplify  it  is  welcomed.  It  may  therefore  be 
interesting  to  carefully  examine  the  specimen  check  sent  herewith. 
It  is  not  original  with  the  writer,  but  is  a  careful  selection  made  from 
various  forms  in  use  with  the  good  points  retained  and  the  useless 
or  complicated  ones  omitted. 
It  is  an  ordinary  bank. check  with  the  addition  of  a  line  under  the 
amount  to  be  paid  reading  "  in  settlement  of  account  as  per  statement 
attached,"  and  a  double  column  blank  statement  form  at  the  left 
end  with  the  wording  at  the  extreme  left  as  follows :  "  If  correct 
endorse  and  deposit,  no  other  receipt  required." 
By  the  use  of  this  check,  the  most  complete  and  safest  kind  of 
receipt  is  secured. 
The  payee  saves  trouble  of  writing  receipt,  paper  and  stamp. 
The  check  is  in  the  form  of  a  proper  legal  receipt,  and  saves  the 
time  and  trouble  of  securing  and  filing  a  receipt,  as  the  filing  of  the 
check,  which  everyone  must  do,  is  sufficient.  Any  dispute  arising 
about  amount  paid  jOn  receipt  given  is  at  once  settled  by  direct 
evidence  of  amount  paid  by  the  bank. 
When  bills  are  received  by  the  writer  they  are  entered  on  a  daily 
calendar  ten  days  ahead  of  date.    Each  morning  the  bills  on  the 
