nt. A
simple index system may be made use of for any debit or credit balances
that may require to be kept. Orders pass on to heads of divisions, who
examine all carefully, sorting out any that may be replied to by form
cards or letters, seeing that all necessary explanations and enquiries
have been submitted, made and signed by those authorized, and that they
are satisfactory, and who dictates all necessary replies. All replies,
when dictated and type-written, are handed back for examination, and,
when correct, are signed and given to cashier, who encloses any balance
to be returned, keeping a record of the same by number and amount, when
the letters are sent to the mailing section, stamped and mailed, and
orders sent to be filed with copy of reply attached.

The graphophone system of dictating and reproducing is largely made use
of in place of shorthand where the business is large, and is found to
greatly facilitate the handling of correspondence.

Personal representation of the customers by everyone associated with
the different departments is especially encouraged. The buyer who
visits the departments cannot be compelled to accept anything except
what in her judgment is O. K. She represents the customers absolutely,
stands in their place, and studies their interests at every turn, and
this same personal interest is specially observed by every individual
clerk in whatever relation they may bear to orders or goods passing
through their hands.

The payment for goods purchased by the mail-order department is
extremely simple. The duplicate checks made out by buyers and given to
salespeople when selecting goods represent so much money, and are sent
to the cash office immediately. They are collected here and sent to the
check office or auditing department daily, where they are all audited.
The total amount of these checks represents the total amount of goods
bought that day, and the mail-order cashier thus hands over the exact
amount required to pay for goods received. As these checks also show
the different departments goods have been purchased from, they are all
sorted out by departments, and each department, therefore, receives
credit for its share of the money.

Likewise is it easy to know at all times just what percentage of cost
the total mail-order expense is upon the business done. The mail order
expense properly consists of its share of light, heat, power and rental,
sundry expenses, such as stationery, office