ors, which are
constructed to bear almost unlimited weight, divided into rows of stalls
with aisle space between. Harness rooms, cleaning rooms, harness repair
shop, hospital for sick horses, paint room, etc., together with the
most modern machinery for grinding and chopping feed.

The stables must always be kept clean and well ventilated. Horses must
never be taken out without being fed, watered, cleaned and properly
shod: a lame or sick horse should never be used.

Harness should be washed and cleaned regularly, wagons oiled, tightened
up and kept clean. Nothing should be allowed to leave the stables except
in first-class condition. All repairs should be attended to at once.
Wagons should be at the store in time for all deliveries. A record
should be kept of the men's time and sent to the office regularly.
Drivers' and stablemen's wages should be obtained on pay day; the pay
roll should be signed by each one, and returned to the office. All C. O.
D. money received from drivers at night should be put in sealed
envelopes and placed in safe keeping.

A watch should be kept in the stables at night, and a regular patrol
made to see that all horses are properly fastened, blankets on and
everything in good shape. Wagons should be washed at night and wagon
signs thoroughly cleaned. All wagons should be examined carefully, and a
written report handed in of all repairs needed, together with wagon
number. All fire pails, hose and appliances to be used in the event of
fire should be examined regularly, to see that they are all in good
working order.

General Cash Office.

A central cash office is established for receiving all receipts from
sales made, and arranged for quick and easy change-making. As a customer
makes a purchase, a duplicate of the check or bill made out for the
same, together with money received from customer, are sent direct to the
cash office, the most improved method being by pneumatic cash carriers.
As received, checks are placed on file and any change returned to clerk.
Thus the totals of checks and receipts of each cashier's desk must
agree. Each cashier makes up a report of the amount of cash received,
and cash is given head cashier, who recounts it. The checks of each
cashier are kept separate and sent to the auditing office, where they
are totalled, and this total must agree with the amount of cash in the
head cashier's hands, and correspond with the amount on cashier's
report.

Che