In a large organization it is a very good plan to designate the departments and executives by numbers, that is, the president might be No. 1, the general manager, No. 2, the sales manager, No. 3, etc. When a letter requires the attention of two or more departments, these numbers should be placed on the letter in the order of their importance. On a letter containing a remittance and asking for a quotation, the sales manager's number would follow that of the cashier. Such letters are sent to the department whose number appears first, and the numbers indicate to the correspondent that the letter is to be referred to another department.

For distributing the mail, the clerk should be supplied with baskets labeled with the names or numbers of the departments. Mail can then be distributed quickly to the proper departments. If the number of baskets exceeds six, a rack should be provided for them at the side of the desk.

In some offices, the incoming-mail clerk makes a record of all orders received, before sending them to the sales or order department; in most concerns, however, this is done in the statistical department, after the orders have been passed upon. If the business is strictly cash and not too large, the statistical work can be done by the mail clerk.

Fig. 1 shows a tally sheet which is made up by the mail clerk for a small mail-order house. The sales of this house are divided by departments, each department representing a few specialties. While the business is essentially mail-order, a few agents are employed. On this sheet, columns are provided for a record of the articles sold by each department, the number and amount of cash and credit sales as a result of advertising, sales by salesmen divided in the same manner, total cash and credit sales, and the grand total. The cross-footings show the total sales of each article, while the column footings show the total sales, divided between advertising and salesmen, and whether cash or credit.

Fig. 1. Tally Sheet of Sales for Small Mail-Order House

AN EXTENSIVE EQUIPMENT OF CARD FILES IN THE OFFICE OF A LARGE CORPORATION. MANUFACTURED BY YAWMAN & ERBE MFG. CO., ROCHESTER, N.Y.