The stables are usually models of neatness and perfect in arrangements, every modern convenience being brought into use, providing accommodation for a delivery system of hundreds of horses and wagons used daily in delivering goods in the city and suburbs. Heated throughout with steam, lighted by electricity, and electric power applied to rotary brushes for grooming, hydraulic elevator service capable of lifting tons of feed and grain to upper floors, basement fitted up with complete blacksmith shop for horse shoeing, wagon and sleigh repairing. Ground floor space is usually devoted to wagons, each having its respective station. Easy stairways provided for horses to reach the upper floors, 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.