fixtures, furniture and
wages paid. The wages list, properly divided, should show how much is
paid for buying, book-keeping, type-writing, samples, checking, packing,
etc., and if wages paid in each division week by week and the amount of
business done are compared with any previous week's expenses and
business, the department is promptly made aware of any unnecessary
increased expense, just exactly where that unnecessary increase is, and
the remedy may be applied at once. The catalogue expense may also be
readily arrived at. The total issue costs a certain amount, and
according to the number of pages each department occupies, so in this
proportion may be estimated each one's share in the expense. Each
department manager, knowing what his catalogue space may have cost for a
certain issue, and what amount of business he may have done from that
issue, can estimate exactly what percentage of cost his mail-order
advertising is upon his sales, while the total catalogue expense for any
one issue may be added to the other total mail-order expense for that
time, and the exact percentage of cost may be arrived at upon the total
amount of mail-order business done. Such a system may be adopted and
made actual use of that will point out at once the exact condition of
every part of this business, and provide a safety valve which will
indicate at all times the true profit or loss, and through just what
channel that loss or gain accrues.

Filing Correspondence.

Systems of filing differ, but where the business is large, one of two
methods is largely adopted, that is filing either by number or place.

When filed by number, the original number stamped on the order is made
use of for filing purposes.

Where the place file is used, suitable boxes or drawers are arranged in
cases, each box being labelled on the outside indicating its contents.
These drawers are provided with cards on which are printed or written
the different post offices in each State or Province, and arranged for
easy reference. Thus all correspondence coming from any one town is
filed together next its town card, and where the mail from any one town
is large it may be subdivided by an alphabetical index. Thus, to find
Mr. B.'s order from Blank Town reference is first made to the drawer
which contains Blank Town, and under this town, among the Bs, will be
found Mr. B.'s orders. One set of drawers may be made use of for each
month's filing, and, therefore, as