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Pay Tables and Boxes.—The pay clerk is provided with a table divided into small numbered squares, and the amounts due to the workpeople are counted and placed on the squares bearing the numbers by which they are respectively known. Small tin boxes with impressed numbers are sometimes used as receptacles for the money, and are arranged in order on the table. The employés present their numbered tickets at the pay table and receive cash in exchange for them.

Departmental Summary.-A summary (see page 245) classifying the wages according to the amounts paid in each department, or subdepartment, is regularly written up by transcribing the weekly totals from books containing the pay ticket duplicates.

Test of Results of Labour.—The results of labour employed in each department may be tested by comparing the totals shewn by the wages summary with the record of work week by week.

Collusion.-In order to guard against fraud by collusion between overlookers and work people, the task of writing out the pay tickets should occasionally, without previous notice, be deputed to another person.

Workpeoples' Record.—The wages superintendent should keep a Workpeoples' Record containing the numbers, names and addresses of all employés, particulars of the terms upon which they are severally engaged, dates when engaged and when discharged, alterations in rates of pay, and any other useful information. The numbers and names of the workpeople may also be entered at the commencement of the pay ticket books. It will be found necessary, owing to the constant changes, to revise the Workpeoples' Record occasionally, the names being re-written and new numbers issued.

The Wages Superintendent while verifying the pay tickets should compare the weekly earnings with the Workpeoples' Record and inquire into any discrepancy.

Piece-Work Record.—Systematic records should be kept of all work done and piece-work wages should be compared therewith. These records are usually kept in books specially ruled for the purpose and should comprise the following particulars, viz: The description of work, quantities, dates when commenced and finished, rate of pay, and amount. A column should be provided where necessary for payments on account.

The overlooker opens a distinct page in his book for each person under his supervision. In some cases it is convenient to have a separate book for each employé and in others tickets are used. It is quite impossible, owing to the many varieties, to give specimen rulings, or even to lay down a comprehensive method of recording work done. The records should, however, be thorough and systematic, and should be so arranged that the returns for the cost books and also for the departmental accounts may when necessary be compiled from them.

Timeworkers.—The timeworkers' wages should be verified by the timekeeper's book.

Metallic Check System.-There is, perhaps, no more reliable check upon time workers than what is known as the metallic check system. Each employé is furnished daily with metallic discs bearing the number assigned to him or her. On entering the works the discs are dropped into a receptacle, and the numbers are afterwards marked off in the timekeeper's book (see specimen, page 244). Several ingenious contrivances have been invented for receiving the metallic discs, amongst which is a clock made to shift automatically, at set intervals, a receptacle with partitions ; thus shewing late arrivals without the possibility of collusion.

It will be observed that the various functions connected with the computation, verification and payment of wages are performed by different parties, while they are so linked together that the successful perpetration of fraud involves the complicity of several persons.


Each page of the book should form ten tickets. The alternate sheets for the duplicates should be of coloured paper, and need not be ruled.

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The sides of the squares indicate four divisions of time during the day, e.g., before Breakfast, after Breakfast, after Dinner, and overtime. Where there are only three divisions a triangle A may be used and where only two a X. The half stroke signifies a Tate arrival or early departure and the figures (30) mark the short time in minutes. No employé should be allowed to leave at an irregular time without a special permit.


The following form of Wages Book may be employed where the use of pay tickets is not convenient. The book is ruled to record the wages for thirteen pay days, without re-writing the nanies. A separate page or portion of a page is appropriated to each depart. ment. A Summary is prepared by transcribing the weekly totals of all departments to a page set apart for that purpose.

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Pay Ticket

Book. No. 1


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Depart.', Woollen Woollen Worsted | Worsted ments. Carding. Spinning. Combing. Spinuing. Weaving.

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Additional columns may be provided to accommodate any further sub-division that may be required.



We are now to explore a region usually regarded by the skilled book-keeper as terra incognita, and where, moreover, he would esteem himself wholly as a trespasser.

Innovations in this direction, when prompted solely from a theoretical acquaintance with the science of book-keeping, are for the most part useless and are often mischievous, but there is no excuse for leaving a most important sphere of account-keeping to be framed and organised entirely by empirical ingenuity.

In many manufacturing concerns the mill books consist almost entirely of rough and ready records of the overlookers or heads of departments, who write down only what is absolutely essential for the purposes of their supervision, and not infrequently sturdily oppose any increase to this branch of their duties.

In any endeavour after reform the wise utilization of existing agencies will materially enhance the chances of success. Moreover, any system of mill books must, to a large extent, be organised out of the imperfect methods which necessity and accruing experience have brought into practice. The records of the overlookers may, if well arranged and made permanent, form a practical basis for a simple and perfect system.

As an outcome of these views, after very careful investigation into the essential requirements of the various departments of manufacture, the forms given on pages 262 to 271 have been drawn up, and with various modifications they are adopted by many first-class firms.

The stock and cost books hereinafter described may be kept by the overlookers or managers of departments, or, if secrecy is desired, may be written up in the counting-house from returns made by them. The prices and cost calculations may, if preferred, be entered in cipher.

The person who is responsible for the oversight of stock or stores, in any department is expected to satisfactorily account for all that he receives, and should at any time be able to furnish from his books, without surveying the articles, the exact quantity of any particular commodity in his keeping. Besides which, his accounts should be capable of verification by comparing the quantities on hand, shewn by the periodical stock-taking, with the surplus shewn by his books.

In order to guard against extravagance the storekeeper may be instructed to require the production of a ticket, signed by an overlooker and countersigned by a manager or other official, authorizing

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