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 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 many sets of drawers are provided as will correspond with the number of months letters may be preserved. Separate files may also be kept (usually alphabetical by name) for filing letters, such as those where customers have forgotten to give size, color, or measurements, where they have overlooked enclosing samples, or any omission or circumstance which may cause customers to be written to and their orders held for further information, or orders that may have any balance holding to credit, etc.

The filing must be very accurately done, as constant reference is made, and it is of the utmost importance that any correspondence required shall be found with the greatest despatch.