mains in the shipping book. The driver is given a carbon copy for his own protection.

There are many factories in which there is no check of any sort upon the delivery men. carelessness and even dishonesty. time to keep these records, but the

Such loose methods foster It requires a little more reductions in cost due to

increased efficiency will more than compensate for extra time in keeping them.

Keeping track of packing tubs. In every factory many packing tubs are sent out that are never returned. The loss from this source is sometimes quite large. The difficulty in keeping track of all these packing tubs causes considerable annoyance and no small loss of time. This is particularly

true of the small factories that cater to a family trade and of factories that ship large quantities of ice cream to out of town points. A well planned system of checking outgoing and in-coming tubs will reduce the loss and annoyance to a minimum. The system adopted must be reliable and so simple that it will require but little attention. A system that is cumbersome and requires very much time will soon fall into disuse.

Shipping tags. One of the most common methods of checking packing tubs is by means of shipping tags with detachable stubs, a system which is quite satisfactory in factories with a large output. In this system a duplicating order book is used. The orders are taken in the office and sent to the shipping department to be filled. The shipping clerk fills out a shippping tag and hangs the tag and order upon a hook corresponding to the day of the week upon which the order must be filled. In this way advance orders are sure to be taken care of in due time. In the office or in the shipping department is a small case with 31 compartments which are numbered consecutively from 1 to 31. When an order is filled the shipping tag is attached to the tub. The stub is detached and filed in the compartment corresponding to the day of the month on which the order was filled. When a packer is returned to the factory the tag is detached and the stub belonging to the tag is removed from the compartment in which it was filed. The stubs remaining in the compartments represent the number of unreturned packing tubs. After about a week's time, if all the packers sent out on a certain day have not been returned, they should be collected. If any have been sent out of town, a post card to the person holding the packer will generally insure its prompt return. Since there are 31 compartments in this

case, the stubs in one compartment may be checked over each day. In this way the tubs are checked and recalled in regular order. The principal objection to the system is that the tags are frequently detached and lost before the tub is returned to the factory. In such cases there is no record of the returned packer, and it is difficult to tell from whom the packer may have come.

Numbering the packing tubs will help to overcome this difficulty. The number of the packer may be recorded in the order book opposite the name of the person to whom the tub was sent. When a tub comes back without a tag,

the shipping clerk makes a memorandum of the number. The name of the person returning the tub may be found by tracing the number in the order book. Another way to handle such cases is to file the memoranda away and refer to it whenever the stubs are checked over.

When a stub is