ENDORSEMENTS

(Such form of voucher as may be desired.)

Fold here

NOTICE.-The endorsement on the reverse of this voucher is assumed to be conclusive evidence of the payment of the above accounts. Any alterations or erasures will render the voucher invalid. If any information is desired return the voucher to

FIG. 43.-(Face,`

THE

THE

Pay to the order of

For the accounts as shown within.

THE

COMPANY.

FIG. 43.—(Outside)—Actual size 81′′ wide by 7′′ high.

receiving and collecting the same, as well as increased and undetermined liabilities, and it has therefore become necessary to reconsider the matter of receiving such voucher checks on deposit, and so to revise the system as to require that depositors shall use for purposes of deposit only voucher checks formed in such acceptable form as to be free from any question as to negotiability. Therefore be it resolved that this Association approve and adopt the following form (Fig. 43) unrestricted as to any requisites of payment beyond the ordinary commercial endorsement, as a general form suitable for negotiable voucher checks, and recommends its use and adoption."

CHAPTER XVIII.

THE PAY-ROLL.

There are two methods of paying employes, commonly used by electric railways, each plan having its warm supporters. These consist of payment by cash and by pay-roll check or draft; a brief outline will be given, of the mannner of procedure with the two systems.

A rather novel idea in paying part of the employes is used by an electric railway in Colorado. The trainmen taking out a car in the morning register the time upon a trip sheet, and when the day's run is completed, the closing time is also shown. An employe delegated as checker, certifies to the correctness of the time entered upon the sheet. The motorman and conductor at the end of each day calculate the number of hours on duty during the day, enter the rates per hour at which they are paid, and figure the amount of wages due each of them, all of which is duly written upon the trip sheet. The conductor then pays himself and the motorman out of the money he has collected during the day, making proper report of the amount deducted from his gross receipts. It has been claimed by the users of this method of payment that it has eliminated disputes regarding · the amount of pay received, and has put a stop to garnishment proceedings. It is not thought, however, that the plan will find many advocates. Trainmen are not ordinarily very good accountants, and various other objections may reasonably be urged against the system.

Some railways paying in cash pay the money out of the cash drawer as employes present themselves, counting it out in the presence of the persons paid. Others use an envelope for each employe, placing the money therein, and writing the employe's name and the amount paid on the outside.

When envelopes are used, they are written up from the payrolls, and a sum of cash equal in amount to the total pay-roll, in the proper denominations of coin and currency to facilitate distribution, is drawn from the bank. When two persons are

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filling the envelopes, a check upon the work is had if both count the money. One places the money on the envelope, the other re-counts it before placing inside the envelope. When the work is completed and the money found to balance, the envelopes are sealed.

The payment in cash on a road of any considerable size requires the use of a pay-car which is sent to the various division headquarters. The employes must leave their work even if the pay-car comes at the busiest hour of the day, unless the schedule is arranged for long layovers. For this and other reasons the pay-car has become obsolete on many railways and preference

is given to the plan of paying employes by check. The pay-car is found indispensable, however, when new lines are being constructed through rough country where there are poor banking facilities, and an aversion on the part of storekeepers, to cashing checks.

The completed pay-roll, as ready for payment is a summary of calculations, which have their beginning in the daily time sheet. for each gang, crew, or individual.

The time of trainmen may be recorded on a daily slip for each man, if desired. This may be a small, pocket size blank which. the trainman writes up. The form (Fig. 44) contains spaces for the date, car number, time on and off, number of hours and line

or division on which he has worked. His signature is affixed and the time slip is handed to the local or division official having jurisdiction over the car crew. The superintendent O. K's the time and other data shown and forwards the several slips to the general offices where they are summarized on sheets or in a payroll book which is ruled with lines for the employe's names, and as many columns as there are days in the pay-roll period. The number of hours is totaled in an additional column; this multiplied by the rate paid gives the sum used when writing up the pay-roll sheet.

Trainmen's time may be written on sheets or in small timebooks, with several names on each page if the individual time slip is not used. Trackmen, linemen, shopmen, and other employes may be conveniently grouped in gangs or crews for the

purpose of timekeeping. When this is done, time sheets with spaces for names of each man in the crew, are used. The time sheet (Fig. 45) is made the basis of a daily report by the foreman, who keeps the time of his men, under ordinary operating conditions. The sheet may combine with the time record, a report of the material handled, unusual weather conditions, and other data.

In addition to the time record, a report is made upon the same sheet, of the kind of work engaged in, in order that the time of employes may be distributed among the expense or other accounts affected.

Each department forwards the original time records to the auditor, unless the pay-roll sheets are written in the departments. The pay-roll sheet is usually of considerable size, in order that spaces for the payees' signatures may be provided, as well as