is the delivery of "shipper's order-notify" freight without collecting the amount of the invoice from the consignee. The instructions to agents, upon this subject in general, are so precise that an agent will not intentionally act contrary to them. The mistake usually occurs by an agent receiving goods marked for a consignee who calls for the shipment in haste; the agent has not received billing and does not know that the cost is to be collected upon delivery. It follows, therefore, that the instructions regarding non-delivery of freight without billing are quite as important and should be as closely followed as those governing “notify" shipments. CHAPTER XIV. PURCHASING AND STORES ACCOUNTS. The quantity of material and supplies that is used by even a moderate-size road during the course of a year is vast, and the purchase and distribution must be handled in a systematic manner to prevent leaks. Store-rooms are established at convenient places for the storage of goods purchased, and their distribution as needed. 66 The storekeeper is supposed to keep a careful watch upon the stock on hand and to notify the purchasing agent when material will be needed. For this purpose a memo. of stock required (Fig. 28 A) is filled out by the stock checker who notices a shortage in a bin containing supplies. If the storekeeper finds that he has not previously notified the purchasing department of the need for this material, he fills out a requisition on the purchasing agent, for the quantity required. When a department head is in need of material not in stock at the store-room he fills out a requisition (Fig. 29) for the material needed. The requisition may be likened to the keystone of an arch, for without it the system of accounting for material and supplies would not be found complete. The requisition upon the purchasing agent is printed with spaces for date, quantity and kind of supplies required, quantity on hand, and the purpose for which it is intended. Columns are left for the use of the purchasing agent in inserting the date ordered, order number and from whom purchased. The requisitions are approved by the general manager or other official so authorized, and the purchasing agent proceeds to get quotations, if it is not an emergency order or one for material already quoted. When the purchasing agent has decided to place an order for material or supplies, he writes the order in triplicate on a form (Fig. 30) used for this purpose. The original is sent to the firm from whom the purchase is made. This sheet gives shipping instructions, states quantity and items ordered, and the terms of the purchase. The orders are consecutively numbered and the shipper is requested to use the order number in rendering bill. If the company has certain rules in effect covering the purchase of material, these are also stated for the guidance of the seller. The duplicate of the order is kept on file in the purchasing agent's office; from time to time the file is examined, and a postal card tracer is sent after shipments that are overdue. The triplicate of the order is sent to the storekeeper or department head who made requisition for the material ordered. The bill for material sent to the store-room, or a duplicate copy of it, is given to the storekeeper, for checking. This bill and the triplicate of the order are handed to the checker, who counts, weighs or measures the material, notes on the order triplicate that the material has been received and returns both papers to the stock clerk. The stock clerk then fills out the form "material received" (Fig. 31) which is thereupon signed by the storekeeper. This form may be dispensed with in some cases, but it is found quite useful. It may be made up in triplicate and one copy retained at the store-room to be used Mail invoice in duplicate for each shipment to General Offices, NOTE: Shipment on this order will be considered as an acceptance Order A._____ Requisition by the stock clerk for making entries in the stock record. One of the impression copies is sent to the purchasing agent in order that he may know material has been received. The other copy will be found advantageous in keeping the shops advised of the receipt of material that may be badly needed. When the Material Received report has been checked with the order triplicate, the latter is signed by the storekeeper and returned to the purchasing agent. It should be noted, in |