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if not, the envelope should be attached for reference. If any samples referring to orders are enclosed, they must be attached to the order, and care exercised in attaching measurement forms, plans, or any separate sheets bearing any relation to the order. Should there be any difference in the amount received and the amount customer claims to have enclosed, the attention of the one in charge must be called to it at once, and, after thorough examination, be certified to by one or more. Any omission of samples or enclosures of any kind, or any irregularities of any character, must be reported immediately, examined into, and certified to by those of recognized authority. Ordinary mail, such as enquiries, requests for samples, etc., and all letters not containing money, are kept separate from letters with money enclosed. Orders and money are collected, and the cashier checks and counts all money over again, comparing it with the amount entered on each order by the opener, and, where O. K., stamps each order and envelope with a duplicate consecutive numbering and date stamp. Thus, at almost the first stage of handling an order, it receives its individual number, which is different from the number appearing on any other order, and is used to identify it through the different stages it may have to pass while being completed. Envelopes are separated from orders, and each checker's envelopes put in a package by themselves for reference. Should one be needed, the order is first examined, and, as it bears the checker's signature, reference is then made to that checker's package of envelopes, and the one bearing the same number as the order is easily and quickly found. Book-keeping, Buying, Checking, Etc. Where the business is large, the country is usually divided up into districts or sections, each division being designated by a letter; thus one State or Province would be known as "A," and another as "B," and these sections each usually have a head under the supervision of the Manager. A simple form of cash book is largely made use of, by which the number and amount of each order only is entered under its proper division column. The totals of these columns must agree with the total amount of cash received. Orders follow in their natural course to the book-keepers, who, under the date received, enter the orders in regular order by number, name and address, and credit the customer with the amount received. Cashier and boo
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