MASTER 
 NEGATIVE 
 
COPYRIGHT STATEMENT 
 
 The copyright law of the United States (Title 17, United States Code) 
 governs the making of photocopies or other reproductions of copyrighted 
 materials including foreign works under certain conditions. In addition, 
 the United States extends protection to foreign works by means of 
 various international conventions, bilateral agreements, and 
 proclamations. 
 
 Under certain conditions specified in the law, libraries and archives are 
 authorized to furnish a photocopy or other reproduction. One of these 
 specified conditions is that the photocopy or reproduction is not to be 
 "used for any purpose other than private study, scholarship, or research." 
 If a user makes a request for, or later uses, a photocopy or reproduction 
 for purposes in excess of "fair use," that user may be liable for copyright 
 infringement. 
 
 The Columbia University Libraries reserve the right to refuse to accept a 
 copying order if, in its judgement, fulfillment of the order would involve 
 violation of the copyright law. 
 
Author: 
 
 Baltes, Frank William 
 
 The cost of printing 
 
 Place: 
 
 Portland 
 
 Date: 
 
 1894 
 
4^ -mdfi '1 
 
 MASTER NEGATIVE * 
 
 COLUMBIA UNIVERSITY LIBRARIES 
 PRESERVATION DIVISION 
 
 BIBLIOGRAPHIC MICROFORM TARGET 
 
 ORIGINAL MATERIAL AS FILMED - EXISTING BIBUOQRAPHIC RECORD 
 
 365.8 
 B217 
 
 4> . ' 
 
 Baltes, Frank William, 1860- 
 
 Tlfecost of printing. A system in practical operation, 
 with forms and books especially adapted to large and 
 small printing concerns. By F. W. Baltes. Portland, 
 Or., F. W. Baltes & co., 1894. 
 
 74 p. front (port) 17i x 25*". 
 
 1. Printing, Practical. 
 
 Library of Congress 
 
 6—13987 
 
 Z244.5.B2 
 
 RESTRICTIONS ON USE: 
 
 HLM SIZE: 
 
 TECHNICAL MICROFORM DATA 
 
 REDUCTION RATIO: IccX 
 
 IMAGE PLACEMENT 
 
 : lA 
 
 DATE RLMED: 
 
 INITIALS 
 
 TRACKING 
 
 FILMED BY PRESERVATION RESOURCES, BETHLEHEM. PA. 
 
CO 
 
 o 
 
 3 
 3 
 
 CJ 
 
 » o 
 
 Is 
 
 CO :^ 
 
 |o 
 
 »< JO 
 
 cxDrsi 
 o 
 
 V 
 
 CO 
 
 3 
 3 
 
 CT 
 
 O >> 
 
 f O 
 3 X 
 
 CO ^ 
 
 ^ 
 
 Ni CO 
 
 COM 
 
 iO 
 
 O 
 
 3 
 3 
 
 > 
 
 o m 
 
 CD O 
 
 OQ _ 
 
 --J O o 
 < H 
 
 s g 
 
 X 
 
 ISJ 
 
 10 
 
 8 
 
 o 
 
 3 
 3 
 
 8 
 3 
 
 3 
 
 1^ 
 
 I- 1^ I 
 
 te 
 
 00 
 
 ro 
 in 
 
 2.0 mm 
 
 A8C0CF6HUKLMf40PQRSTUVWXYZ 
 •boda<i^iiikimnopqntiwwxyzl234567890 
 
 ABCDEFGHUKLMNOPQRSTUVWXYZ 
 abcdefghiiklmnopqi^tuvwxyz 
 
 2.5 mm 
 
 ABCDEFGHUKLMNOPQRSTUVWXYZ 
 abcdefghijklmnopqrstuvwxyz 
 1234567890 
 
 m 
 
 H 
 
 2D 
 
 O 
 O 
 
 ■0 m 
 
 O L, "o 
 
 30 2 -L 
 
 > C CO 
 
 > 
 
 30 
 0 
 
 21 
 
 '6^ 
 
 3 
 3 
 
 o 
 
 3 
 3 
 
 ii 
 
 Si 
 
 '4 
 
 to 
 
 3 
 3 
 
 m 
 
 Q) 
 
Columbia ^ntbers;ttp 
 
 LIBRARY 
 
 School of BuanesB 
 
The Cost of Printing 
 
 A SYSTEM IN PRACTICAL OPERATION, WITH FORMS AND BOOKS ESPECIALLY 
 ADAPTED TO LARGE AND SMALL PRINTING CONCERNS. 
 
 BY F. W. BALTES. 
 
 PORTLAND, OREGON : 
 F. W. Baltes and Company, Printers. * 
 
COPvaWHTEO tM« 
 
 ■r 
 
 F. w. MlTCa. 
 
 ■ it 
 
 CONTENTS. 
 
 FORMS. 
 
 PAGE. 
 
 1. JoH Tac. 6-7 
 
 2. JuH Book 8-9 
 
 3. BlNUKKV Tac, lo 
 
 4. COMPOSITOK'S DaII.V TlMK Tag 10 
 
 5. ToTai, Time on Jou in Cumi'osin(.-Room . 12 
 
 6. ToTAl, Daii,y Time in Composing-Room . 12 
 
 7. Prsssman's DAn,Y Time Tag is 
 
 8. ToTAi, TiMB ON Job in Pressroom is 
 
 9. ToTAi, Daily Time in Pressroom .... 20 
 
 10. DA11.V Register ok Counters 20 
 
 11. PORUMAN'S DaII,Y PrS^ RvCORD .... 20 
 
 12. Form Tag 20 
 
 13. TiMK Book . . . . , . .16-17 
 
 14. Day Book 24-25 
 
 15. JoDRNAi, and Cash Book 32-33 
 
 16. Job hWDGm 40-41 
 
 TABLES. 
 
 .4. \Vi;i;ki,y Simmakv ok Lauok 
 //. Monthly Rkcistick oi- Cocntinc. Machines 
 C. Monthly Summary oi- Pki ss Ri cokds 
 I). Statkmknt ok \Va(.i;s and Ivxi'Knses 
 
 Cost ok Timk in Composing-Room 
 F. Co.sT OK I'ii;ci:-\VoKK 
 
 Cost (ji' Wokk on Cyi.i.m>i;k PRESSES . 
 //. Cost of Work on Joh 1'ki.ssi;s . 
 
 I'AGK. 
 
 22 23 
 26 
 28 
 30 
 30 
 3+ 
 34 
 34 
 
 Mkasiring 1)1 i'Ks • . 29 
 
 Paid Jobs 37 
 
 Legal Blanks 3« 
 
 Monthly Stathmknt ok Loss or Cain .... 42 
 
 Inventory Books 42 
 
 Notes 43 +r, 
 
 Samples and Prices 47 -74 
 
THE COST OF PRINTING. 
 
 In solving the cost of printing a complete system 
 should be adopted, and a thorough knowledge of book- 
 keeping is essential. The object in publishing this 
 book is to explain, by the use of fonns and tables 
 herein shown, how to conduct the bwrisess of a r^;ular 
 book and job ininting establishment, show actual time 
 of producing work, the cost of production and operat- 
 ing expenses, and furnish uniform and just prices. 
 The forms shown, and the system of bookkeeping, have 
 been in constant use by the author for more than ten 
 years, though supplemented and improved from time to 
 time, as his experience and the retfuirements of business 
 have dictated. The results arrived at are, therefore, not 
 imaginiaiy or theoretical, but are copied firom actual work 
 and Ttgnlar transactions. 
 
 It is not intended to famish prices applicable to all 
 locations and conditions, but to furnish a complete sjrstem 
 by which any employing pcuiter may conduct his tnmness, 
 
 and practically demonstrate the cost of work, making such 
 modifications or changes in the system as in his judgment 
 the conditions and location of his business demand. 
 
 . THE JOB BOOK. 
 
 Form 2 shows the job book in whid^ all ofdeis 
 should be entered. The book should be demy siase 
 (10>^xl6 inches), about 285 leaves. The first 235 
 
 leaves should contain twenty numbers to each folio page, 
 
 numbered 1 to 4700. The next thirty leaves, ten numbers 
 to folio page, numbered 4701 to 5000. The next job 
 book should begin with 5001. The last twenty leaves 
 should be ruled similar to the journal (Form 15), and 
 paged from one up. The job book proper need not be 
 paged. 
 
 All particulars of the work are written in the job 
 book, and all items of expense, stock, cost and time on 
 each job charged to its number. The date, number and 
 
MV 
 
 NY 
 
 i 
 
 ! • 
 i 1 
 
 
 
 
 \ 1 
 
 
 
 
 
 
 
 o 
 
 
 
 Q 
 
 
 
 MM 
 
 • 
 
 
 
 
 
 
 
 C/j 
 
 
 
 
 II 1 
 
 
 t 
 
 
 
 
 
 
 
 
 
 
 or 
 
 
 
 
 flQ 
 
 
 d 
 
 
 
 
 Si 
 & 
 
 
 • 
 
 
 4j ■ 
 1 
 
 
 ■ 
 
 i 
 
 
 1 
 
 
 
 
 •1 
 
 « 
 
 
 
 Si 
 
 3 : 
 
 
 - flQ 
 
 
 CO: 
 
 "to 
 
 
 
 
 
 1^ 
 
 5?' 
 
 Ik 
 
 <^ 
 
 
 id : 
 
 00 ; 
 
 «0; 
 
 9o: 
 
 si 
 
 I 
 
 3 
 
 <6i 
 
 •Si 
 
 Si 5 
 
 I] 
 *^ 
 
 I 
 } 
 
 8 
 
 Ha 
 
 4 
 
 II 
 
 05: 
 
 ^ Pi 
 
 <0i 
 
 >3! 
 
 *3 : 
 
 0»: 
 0»i 
 
 e«i 
 
 ^i 
 
 SO 
 
 UJ 
 
 3i 
 
 .«« i 
 
 CO 
 
 feci 
 
 S 
 
 5 S 
 
 g 
 
 as: 
 
 earn 
 
 ^1 
 
 u 
 
 O : 
 
 
 Oi 
 
 
 li 
 
 
 5i 
 
 
 CM 
 
 
 
 
 ■ 
 
 1 
 
 il 
 
 
 
 
 ■ «^: 
 
 
 K! 
 
 J? 
 
 
 
 
 oc 
 
 
 t— 
 
 u: 
 
 1 UJ 
 
 as S 
 
 eo M 
 
 Si 
 
 CO: 
 
 SDi 
 
 to 
 
 00 i 
 
 c/3 ; 
 
 : 00 • ^: 
 0»i 
 
 S.- O : 
 C : ** ; 
 
 ^ • s. ■ 
 
 ■: * i 
 
 «C: 
 
 l>5: 
 
 
 
 UJ 
 
 ■C! 
 
 UJ 
 
 U 
 
 3= 
 
 q 
 
 op 
 
 
 cb 
 
 
 ■ 
 
 
 
 I** 
 
 
 
 
 1 
 
 (Q 
 
 
 •0 
 
 »0i 
 
 •Oi 
 
 s 
 
 4 
 
JOB BOOK. 
 
 No. 
 
 Pkicb 
 
 Hat- 3 36T44' Samuel Rogers Implement Co. 
 
 5000 CAtahgata 
 
 $9 6 4 
 
 MTSS Maxwell & Johnson 
 
 One Reee^ Book 
 
 8 76 
 
 MT46 J. B. WSkoix 
 
 2000 Letter Heads 
 
 9 
 
 mU7 B. M. Barker & Co. 
 
 700 Postal Cards and Print 
 
 8 75 
 
 M748 W. S. Waiiams 
 
 1000 Circulars 
 
 6 76 
 
 F. W. BALTES AND COMPANY. 
 
 >^ ClMUsed 
 
 22 49 
 
 18 46 
 
 46 
 
 47 
 
 Stock ^ 
 
 64Itam.S5x88 eOS.ScC.CnamBook B.P.Co, 
 1275SbeeU 20x26 66 Oraake Cover B. P.Co. 
 
 6x9 — 168 Pases and Cover 
 
 136 Sheeta 24 Weaihek F&Bo 
 
 Cost Time Time No 
 
 Stock Comp. Changes Impressions 
 
 Cotmt 
 
 Time 
 Presswork. 
 
 189 
 14 
 
 101b. French Linen Cream Laid 
 
 3yix5yi P.c. 
 260 Sbeeta 24 OpaHm FoHo 
 
 3 
 
 265 
 65 4 
 22 
 42 
 1 
 
 95 
 
 80 
 
 (O 
 
 15 10 
 
 (Pro >f-ra.) 
 
 40 
 
 30 
 
 15 
 
 ■p.) 
 
 61 
 
 50 
 
 2 0 0 61 
 
 3 5 0 
 
 200 143 20 
 
 345 
 
 700 
 
 Rbmakks 
 
 M. A D. Bind (Sewed— Ffys 
 
 Pasted to Cow) $100 
 50-cent Ink— 24 lb*. Cartage $2.8:i 
 N. P. PMeht WaOa Waila. Waab. 
 
 A. & L. Bind. % Roan. Pat. 
 
 No.1-1250 2t. $2.00 
 C. O. D. $5.00 
 
 2 10 Express La Grande, Or. 
 
 Blue Black lak. 10 Pads 
 
 20 
 
 50 
 
 30 
 
 Purple 
 
THB COST OF I^RINTING. 
 ^ Mo. . «?.?:*».„_ 4. 
 
 BINDERY TAO. 
 raiGB TBB TAG AND RSTURH WITH WORK. 
 
 .189 
 
 4. 
 
 jfw _ MlsJ.?.'.. 
 
 F. W. Baltes and Co., 
 
 TO H. Jc D. Book Mfg. Co., dr 
 
 WANTED: 
 
 Maj 19 
 
 5000 Cmtrnhgaet 
 
 €x 9 1€8 pagjBs and cover 
 Sew and paste §jrs to cover 
 
 Sewl £rst SO eopies—Ruat 
 
 COMPOSITOR'S DAILY TIME TAG. 
 
 DAILY TIME 
 
 TO BE RETURNED TO 
 EACH EVENING 
 
 Date MmJl 189.L 
 
 Mb Itaite 
 
 
 
 Conoe- 
 
 tiOM 
 
 AltQflk- 
 tkMW 
 
 readinc 
 
 Make- 
 up 
 
 
 
 ■ 
 
 * 
 
 H 
 
 
 a 
 
 
 H 
 
 M 
 
 ■ 
 
 
 H 
 
 M 
 
 H 
 
 ■ 
 
 36699 
 
 8 
 
 30 
 
 
 5 
 
 
 
 
 
 
 
 
 
 
 
 36711 
 
 8 
 
 35 
 
 
 
 
 
 
 15 
 
 
 
 
 
 
 
 36712 
 
 8 
 
 50 
 
 
 20 
 
 
 
 
 
 
 
 
 
 
 
 567/7 
 
 9 
 
 10 
 
 
 
 
 30 
 
 
 
 
 
 
 
 
 
 Dist. ; 
 
 9 
 
 40 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 10 
 
 36757 
 
 ,0 
 
 50 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
 36759 
 
 11 
 
 50 
 
 
 
 
 
 
 10 
 
 
 
 1 
 
 
 
 
 36740 
 36744 
 
 2 
 3 
 
 30 
 
 1 
 
 30 
 
 
 
 
 
 
 
 2 
 
 
 
 
 TOTAL8 
 
 
 
 2 
 
 55 
 
 
 30 
 
 
 25 
 
 
 
 8 
 
 
 'I 
 
 10 
 
 TottU Homn Worked-^ 
 
 Bame* 
 
 tfS'' Full lime is wanted on composition. 
 49" Alterations are changes from copy only, 
 •ot pot down dktolbtk w ndoB yon 
 
 Compositor 
 
 lO 
 
 THB COST OF Jr'liINTi:SG. 
 
 price only are carried to the ledger wben the vrork is 
 c(nnpletsed. The i»ioes of all work are made in the job 
 book, and the totals, when footed and carried forward, 
 show the total amount of printing received, and must 
 balance with printing account in the journal, thus proving, 
 without doubt, that no work can pass through the office 
 without being charged or paid for. 
 
 In the first part of the job book are entered all jobs, 
 except those done by piece-work, or which cannot be 
 completed or priced within five or six days. These larger 
 jobs are entered in the latter part of the job bode cmitain- 
 ing ten numbers to folio page. This admits of the first 
 or main part of the job book being footed and carried 
 fcnrward as rapidly as work is priced so that a trial balance 
 may be taken once a week, which should correspond with 
 work charged, and should be in the following form : 
 
 May 6— Total of Job Book to No. 46777, charged . $ 34,427.50 
 Add duuieed after No. 46777 1,140.75 
 
 Ibtal dbaiced $ 35,568.25 
 
 Printing account as per Journal $ 35,4-60.25 
 
 Paid Jol>s in Day Book 10«.00 
 
 Total I 36,568.25 
 
 The last twenty folio pages of the job book may be 
 used for entering daily time and cost large work during 
 its pn^^ress, and for smnmarizing any particular class of 
 work. 
 
 THE JOB TAG. 
 
 On receipt of an order, the instructions are fully written 
 on the jol) tag. The entry is then made in the job book, 
 and the number placed on the tag. 
 
 The upper and lower parts are divided by a perfora- 
 tion, and are detached after the entry is made in the job 
 book. The upper half conteins all instructions for the 
 woric to be d<Mie in the compoang-room, and is attached 
 to the copy and sent to the foreman, under whose direc- 
 tion the work is executed. On completion of the work 
 the copy is folded the size of the tag (5'2 x8^^ inches ), 
 attached thereto, and returned to the counting-room, with 
 a sample of the printed work, on which the job number 
 is written. 
 
 The lower part of the job tag contains instructions for 
 the stock, pressman, binding and delivery. If a proof of 
 the work is to be submitted this tag is kept in the oflSce 
 until the fttoof has been approved and returned. The tag 
 is then sent to the stockman, who gets out the stock 
 according to instructions, and fcNrwards the same witii the 
 
THB COST O-F I'RINTING, 
 
 TOTAL TIME ON JOB IN COMPOSINO-ROOM. 
 Job No. 3«744. 
 
 
 
 ComctioiM 
 
 AitentioM 
 
 Proof- 
 reading 
 
 Make-ap 
 
 1 DMribH- 
 
 tion 
 
 
 ■ ■ 
 
 ■ 
 
 M 
 
 ■ 
 
 
 H 
 
 M 
 
 H 
 
 M 
 
 H 
 
 H 
 
 
 21 30 
 
 
 
 
 
 
 
 
 
 
 
 
 Isf 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 5 
 
 
 
 
 
 
 
 
 
 45 
 
 3 
 
 
 3 
 
 
 6 
 
 
 
 
 Jfat f .. 
 
 .. » 1 
 
 i 
 
 
 
 
 
 
 
 
 
 
 Mmall .. 
 
 . . 17 
 
 
 
 
 
 
 
 
 
 
 
 Mag n 
 
 29 
 
 
 30 
 
 
 
 3 
 
 
 4 
 
 
 
 
 
 26 40 
 
 
 
 
 
 3 
 
 
 5 
 
 
 
 
 JfaV M 
 
 18 
 
 1 
 
 
 4 
 
 
 
 
 4 
 
 
 
 
 
 16 10 
 
 
 30 
 
 1 
 
 
 2 
 
 
 4 
 
 
 
 
 
 24 
 
 
 
 
 
 3 
 
 
 6 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 9 
 
 
 
 
 
 
 
 
 
 
 
 
 6 
 
 
 
 
 
 i 
 
 -t ^ 
 
 
 
 10 
 
 1 
 
 22 
 
 
 42 
 
 
 
 
 
 ti 1 ii 
 
 
 It 
 
 
 
 
 
 
 
 TOTAL DAILY TIME IN COMPOSINQ-ROOM. 
 WxKK BRimrG May 16. 
 
 
 OoaipMi- 
 
 OomettoM 
 
 AltMratioM 
 
 Praof- 
 readlnx 
 
 Make-up 
 
 
 
 H 
 
 M 
 
 ■ 
 
 N 
 
 H 
 
 m 
 
 R 
 
 M 
 
 ■ 
 
 m 
 
 ■ 
 
 u 
 
 May 11 
 
 31 
 
 
 
 
 8 
 
 
 11 
 
 
 12 
 
 
 14 
 
 
 May 12 j 
 
 i 
 
 
 4 
 
 
 4 
 
 
 9 
 
 
 13 
 
 
 13 
 
 
 May 13 
 
 30 
 
 
 5 
 
 40 
 
 
 
 12 
 
 
 9 
 
 30 
 
 11 
 
 40 
 
 May 14 . 
 
 29 
 
 
 
 
 
 
 9 
 
 30 
 
 10 
 
 
 a 
 
 36 
 
 
 38 
 
 
 3 
 
 10 
 
 9 
 
 20 
 
 10 
 
 
 10 
 
 
 20 
 
 
 
 34 
 
 15 
 
 
 
 
 
 14 
 
 15 
 
 8 
 
 15 
 
 22 
 
 
 Total Tiwu 
 
 Charge 
 
 Pieee-vDork 
 
 196 
 
 15 
 
 12 
 6 
 
 50 
 25 
 
 21 
 
 20 
 
 65 
 
 65 
 
 45 
 45 
 
 62 
 56 
 
 45 
 30 
 
 89 
 
 15 
 
 Net Job Rm 
 
 1 
 
 196 
 
 15 
 
 1 
 
 6 
 
 25 
 
 21 
 
 20 
 
 
 
 6 
 
 U 
 
 89 
 
 15 
 
 Now— Itisnotnecewary tohave separate printed tags for 
 the oomiKMitar'a daily time tags, Form 4, may be used. 
 
 19 
 
 THB COST OF FRINTING, 
 
 tag to the pressroom, where the presswork is executed 
 according to instrttctions on the tag, and und«- the direc- 
 tion of the foreman d the composing-room. The first 
 fliieet piUkd §or positkm and maqpm is sent to the foreman 
 for approval. The form is then made ready and a per- 
 fect sheet sent to the foreman for his final O. K. When 
 the presswork has been completed and the work is ready 
 to pick up, it is taken to the packing-room, accompanied 
 by the tag, where it is inspected and delivered according 
 to instructions. A receipt is taken for the work, and the 
 date of delivery and number of receipt book are placed on 
 the tag, which is then returned to the counting-room to 
 be charged. If the work is forwarded to the bindery 
 instmctions are written <m the bindery tag (Ponn 3), 
 and the work is not charged nntil it has been ccmiideted 
 and ddivered. 
 
 RUNG JOBS. 
 
 Printed samples of work are filed in indexed filing 
 cases, which should be properly marked and numbered 
 consecutively. Bach case will hold from 300 to 500 jobs, 
 
 and samples may be quickly found by reference to the 
 account of the customer in the ledger, which contains the 
 date, number and price. The job book should be referred 
 to for full particulars required to duplicate any job. Books 
 
 and pamphlets are not filed in these cases, but in a suitably 
 arranged bookcase or on shelves. Neither is poster work 
 or other bulky samples filed in the cases, but folded and 
 tied in packages, fmiperly marked, and placed in drawers 
 or on shelves. The job numbers should be written on all 
 samples of work. 
 
 One hundred cases will last a long time, and when 
 filled the indexes may be removed from the first and the 
 cases used again. The indexes removed should be tied 
 and properly marked. 
 
 Copy or manuscript, with composing-room tags attached, 
 should be tied in packages of fifty each and filed in regular 
 order on shelves or in boxes. These are seldom referred 
 to and may be destroyed after a few yean. Copy whidi 
 is too bulky to be filed with job tags may be rolled in 
 wrai^iers, the job number written thereon, and placed in 
 boxes, on die outside of which should be written the 
 amunaicing and ending dates. 
 
 MAKING OUT JOB TAGS. 
 
 No. 36744 shows job tag made out for a book to be 
 trimmed 6x9 inches, and sewed or stitched tlirougli the 
 center. The width of the leaf is 36 picas, and the measure 
 24 picas ; this leaves 12 picas to go between the pages in 
 
in 
 
 lU 
 
 II 
 
 5 
 
 I 
 
 OS 
 
 J 
 
 9 
 
 is; 
 
 I 
 
 I 
 
 I 
 
 3 
 
 14 
 
 I 
 
 CO 
 
 I 
 
 Si 
 
 1 
 I 
 
 CO 
 
 0) 
 
 4J 
 
 I 
 
 *5 
 
 II 
 
 II 
 
 00 
 
 LU 
 CO 
 
 OS 
 
 «0 
 
 ^1 
 
 y5 
 
 CO 
 
 
 
 
 
 
 
 
 
 
 CO 
 
 
 
 CO 
 UJ 
 
 CJ3 
 
 d 
 
 oc 
 
 
 
 ex. 
 
 
 <=> 
 
 X 
 
 
 
 
 
 
 I— ZSi "J 
 
 5 s a es 
 
 i I 
 
 CO 
 
 CO 
 
 CO 
 
 H— 
 
 UJ 
 
 UJ 
 LlJ 
 
 LmJ 
 
 LlJ 
 UJ 
 
 as 
 
 
 ss 
 
 SS 
 
 lO-S 
 
 •0 
 
 9: 
 
 Ml 
 
 $1 
 
t 
 
 9mm 13 -TIME BOOK. 
 
 LABOR WEEK ENDING SATURDAY, June 14, 1893. 
 
 H'dhoa 
 
 No. Hours Worked 
 S M T W T F S 
 
 8 9 9 9 9 8 52 45 
 
 9 9 9 9 9 8 53 35 
 9 9 9 6 9 8 50 35 
 
 9 9 9 9 9 8 53 35 
 
 Jsmesaa 
 
 Totmb 
 
 Kate 
 
 per 
 
 Total Hour S M T W T PS 
 
 Na HOon Orertime Rate 
 
 per 
 
 Total Hoar 
 
 No. Sms 
 Oo tp o riU oa 
 
 Rate 
 
 per Ami. Due 
 1000 
 
 8 5 7 0 45 
 2 2 4 4 0 " 
 
 1 2 
 
 1 1 
 
 1 3 
 
 9 6 0 
 
 8 3 0 
 
 7 6 0 
 
 $2 3 
 
 1.8 
 1 7 
 18 
 3 
 1 0 
 
 6 
 
 4 0 
 
 5 5 
 5 0 
 5 5 
 8 5 
 
 1 0 
 8 5 
 3 0 
 
 2 0 
 
 6 £» 5 6 0 
 
 $10 9\3 0 
 
 Fay 
 
 No. 
 
 7 6 
 7 7 
 7 8 
 
 7 9 
 
 8 0 
 8 1 
 8 2 
 8 3 
 8 4 
 
 COMPOSITION. 
 
 No. 4S73B 
 Omileyn 1-7 
 
 Plem 92 
 
 *7746 
 1-11 —Att 
 
 SO 
 
 Ditto 
 Moap. 40 
 
 8 
 
 6 
 
 2 9 
 
 8 7 0 
 
 7 6 0 
 
 4 3 0 
 
 2 4 0 
 
 2 2 
 
 3 0 0 3 1 
 
 4 4 0 
 
 2 0 0 
 
 4 0 0 
 
 8 8 0 
 
 9 2 0 
 
 8 
 
 7 0 0 
 
 6 4 0 
 
 3 4 0 
 
 17 
 
THB COST 01» PRINTING. 
 
 FORM B — (Use Pressman's Tag.) 
 
 PRESSMAN'S DAILY TIME TAG. 
 DAIL.V XIIS/IE TAG 
 
 TO^E RETURNED TO FOREMAN 
 
 Bate Ml?9.J.i. 
 
 .189:. 
 
 ratal Mmmn Worked ? 
 
 
 1 
 
 Cmmp- 
 M 
 
 ■| a 
 
 1 Oottrell 
 
 1 s 
 
 iCottreU 
 
 5578 
 
 4 
 
 Opdmw 
 
 S 
 
 Habar 
 
 JoMmtb 
 
 Time 
 
 
 1 
 
 i 
 
 IMPM 
 
 BSSIO 
 
 MS. 
 
 
 
 ■ 
 
 ■ 
 
 JC7J8 
 
 
 
 
 
 
 1080 
 
 1 
 
 30 
 
 mn 
 
 
 
 Hake- 
 
 
 
 
 
 45 
 
 M799 
 
 JC7V 
 
 
 
 
 
 
 2 
 
 
 
 
 700 
 
 
 
 
 
 1 
 
 
 
 
 
 1400 
 
 
 
 
 1 
 
 30 
 
 9am 
 
 
 
 
 
 
 
 1 
 
 15 
 
 
 
 
 
 
 
 
 1 
 
 
 r«tab„ ... 
 
 too 
 
 700 , 
 
 1 
 
 1400 , 
 
 1 
 
 
 
 loeo 
 
 9 
 
 
 Pressman. 
 
 TOTAL TIME ON JOB IN PRESSROOM. 
 Job No. 36744. 
 
 DATE. 
 
 May 8 . 
 
 May 9. . . 
 
 May 11. . . 
 
 May 13. . . 
 
 May 14 . . 
 
 May 15.. . 
 
 May 16... 
 May 17. . . 
 May 19. . . 
 MagiO... 
 Mat 21... 
 Mag 22. . . 
 Mai/I^... 
 
 4t 
 
 9 
 
 Cottrell 
 «09a 
 
 3 
 
 OottreU 
 
 SS78 
 
 4 
 
 Optimui 
 
 S 
 
 1 Hober 
 
 ffig. 
 
 TtaM 
 
 
 IMPSt 
 
 BSSIO 
 
 NS. 
 
 
 
 ■ 
 
 u 
 
 
 
 
 
 Make- 
 
 
 
 80 
 
 
 
 
 
 Ready 
 
 1 
 
 9 
 
 
 
 
 
 5100 
 
 1 
 
 5 
 
 
 
 
 
 
 M. R. 
 
 t 
 
 5 
 
 SO 
 
 
 
 
 
 51(10 
 
 t 
 
 5 
 
 uo 
 
 
 
 
 
 M. R. 
 
 1 3 
 
 \ ^ 
 
 
 
 
 
 
 6100 
 
 
 6 
 
 
 
 
 
 
 M. R. 
 
 ; u 
 
 7 
 
 
 
 
 
 
 6100 
 
 h 
 
 6 
 
 
 
 
 
 
 M. R. 
 
 6 
 
 6 
 
 so 
 
 
 
 
 
 6100 
 
 6 
 
 6 
 
 
 
 
 
 
 M. R. 
 
 e 
 
 7 
 
 
 
 
 
 
 6100 
 
 6 
 
 7 
 
 
 
 
 
 
 M. R. 
 
 7 
 
 8 
 
 
 
 
 
 
 6m 
 
 7 
 
 7 
 
 
 
 
 
 
 M. R. 
 
 8 
 
 8 
 
 so 
 
 
 
 
 
 5100 
 
 a 
 
 S 
 
 
 
 
 
 
 M. R. 
 
 9 
 
 7 
 
 
 
 
 
 
 5100 
 
 9 
 
 6 
 
 
 
 
 
 
 M. R. 
 
 i 10 
 
 7 
 
 
 
 
 
 
 5100 
 
 10 
 
 5 
 
 0 
 
 
 
 
 
 M. R. 
 
 11 
 
 e 
 
 
 
 
 
 
 6100 
 
 11 
 
 5 
 
 
 MM 
 
 
 
 
 
 Cover 
 
 7 
 
 so 
 
 sm 
 
 1 
 
 1. 
 
 
 
 tSflOO 
 
 
 us 
 
 J0 
 
 sa 
 
 THB COST OF I>RINTING. 
 
 the form, making a uniform margin of one inch on each 
 side of the printed matter. The length of the leaf is 54 
 picas and, therefore, the length of the printed matter 
 should be fixna 42 to 44 picas, depending on whether the 
 page has a full running-title or folio <Hily, but in all 
 cases the length of the page should measure fixun the 
 ui^per face of the folio or running-title to the bottom 
 of the last printed line on a full pi^e, and not indude 
 foot slugs and other invisible parts. If the printed page is 
 44 picas long and has a folio or page-figure only at the 
 head, then the furniture between the heads of pages 
 should be 11 picas, which would leave the book, when 
 trimmed, with a uniform margin around the printed matter. 
 The folio would appear in the margin. If a running-title, 
 then the top margin should be calculated finmi the rule or 
 white i^aoe under the line. 
 
 Margins may be varied according to taste, but it will be 
 found that they can be made with more uniformity and 
 much quicker by the above method, than by the old 
 fashioned way of using a sheet of book paper folded. A 
 glance at nine out of ten printed books will show few with 
 proper margins. If a book is to be side-stitched, one or 
 two picas additional should be placed in the center or 
 inner margin. 
 
 No. 36745 shows a job tag made out for a receipt 
 book, five-to-leaf, the margin being calculated in the same 
 way as described in No. 36744. The same form of job 
 tag is used for all kinds of printing. 
 
 The lower half shows how full instructions for stock, 
 presswork, binding and ddivery should be written, and 
 allows for extra sdieets of stock for spoilage and waste. 
 
 THE BINDERY TAG. 
 
 Form 3 shows a simple form of bindery tag which 
 accompanies all work to the bindery for ruling or binding. 
 It is returned with the work, when ccnnpleted, with the 
 price. Any ordinary book will serve as a record of work 
 in the Inndery. The entries are nvmbered consecutively, 
 and show the date, bindery number, job number and pice. 
 The work is checked off" when returned, and the price 
 posted to the proper number in the job bo(A:. 
 
 COMPOSITOR'S DAILY TIME TAG. 
 
 Form 4 shows daily time tag used by each workman in 
 
 the composing-room, and must show the job number, time 
 began, and time worked under the proper heading, and the 
 footings must correspond with the total number of hours 
 
* 
 
 lOTAL DAILY TIME IN PRESSROOM. 
 WsxK Bwmxo May 16. 
 
 r«B COST OJP PRINTING, 
 
 11. 
 
 
 
 
 CmiNDERS 
 
 JOB PRESSES 
 
 
 DATS 
 
 
 
 Houn 
 
 Bom 
 
 Hours 
 
 
 
 
 
 Mi 
 
 ror 
 
 Wotted 
 
 For 
 
 Ihy 11 
 
 
 
 17 
 
 20 
 
 24 
 
 25 
 
 
 
 
 16 
 
 20 
 
 21 
 
 25 
 
 Masf I S , 
 
 
 
 15 
 
 20 
 
 22 
 
 25 
 
 Maf 14 
 
 
 
 19 
 
 20 
 
 19 
 
 23 
 
 Mav 15 
 
 
 
 ' 20 
 
 22 
 
 27 
 
 25 
 
 Maj 16 
 
 
 
 15 
 
 20 
 
 26 
 
 26 
 
 Mdi 
 
 102 
 
 122 
 
 139 
 
 148 
 
 DAILY KBQISTER OP COUnTTERS. 
 
 MttM 5 
 
 .189- 
 
 
 
 Cottrill.tian 
 
 Oo«NB,aa» 
 
 Optimus 
 
 
 
 ma 
 
 191 
 
 801 
 
 937 
 
 844 
 
 SJ3 
 
 546 
 
 117 
 
 512 
 
 393 
 
 
 900 
 
 643 
 
 800 
 
 440 
 
 844 
 
 513 
 
 540 
 
 940 
 
 508 
 
 400 
 
 
 2 
 
 548 
 
 1 
 
 497 
 
 
 
 5 
 
 177 
 
 3 
 
 993 
 
 
 2 
 
 548 
 
 1 
 
 497 
 
 
 
 5 
 
 m 
 
 3 
 
 993 
 
 FOREMAN'S DAILY PRESS RECORD. 
 C Y l_l IM D E: R3 .^'^y J. 189..L... 
 
 Ob 
 
 Off 
 
 Now 
 
 NAn 
 
 1 
 
 a 
 
 3 
 
 4 
 
 s 
 
 890 
 
 
 48559 
 
 Portland Lammdry 
 
 7500 
 
 
 
 
 
 11 
 
 3 
 
 48687 
 
 JET. B. Emerp A Co.... 
 
 
 770 
 
 
 
 
 8 15 
 
 3 30 
 
 48683 
 
 
 
 
 4000 
 
 
 
 9 
 
 3 
 
 48667 
 
 City Water Works 
 
 
 
 
 
 
 3 
 
 
 48675 
 
 Independent Club 
 
 
 
 
 
 4100 
 
 4 
 
 530 
 
 48677 
 
 K.of P. 
 
 
 600 
 
 
 
 
 430 
 
 5 45 
 
 48690 
 
 
 
 
 300 
 
 
 
 5 
 
 
 48684 
 
 M. 8. Watteer 
 
 
 
 
 760 
 
 
 la. 
 
 FORM TAO. 
 
 This Form JTo. 
 
 For Preos Jfo, 
 
 Blue Poster 
 
 Ink 
 
 0. K.^ '^'^^ Sheela 
 
 jFor.„ .^t„-|?:J?*!!*?l„*..'?!?:.. 
 Wanted 
 
 90 
 
 THB COST OB I^RINTING, 
 
 worked or to be paid for. The time tags of foreman and 
 assistant will probably not show full time worked, since 
 the time reading proof on small jobs, locking-up and 
 superintending can not be calculated, except on large 
 work, or where more than five or ten minutes are consumed. 
 Time tags are turned in to the counting-ro<mi at the 
 close of each day's work, and the next morning the time 
 is posted ftom these tags direct to the proper numbers in 
 the job book on all smaU jobs. If the job contains piece- 
 work, or, if it is a large job, the time should be posted 
 to a separate time tag daily as shown by Form 5. When 
 fhe work has been completed, the total time should be 
 entered in the job book, charged to the proper job number. 
 
 The workmen in the composing-room are credited 
 daily in the time book with time worked. The total time 
 worked, under each heading, is then entered daily on a 
 tag of the same kind used by compositors, as shown by 
 Form 6, and at the end of each week posted to the sum- 
 mary book (Table A). 
 
 The workmens' time tags furnish the foundation for the 
 cost of printing. On these tags all time paid for is 
 aocoaated far, and charged directly against the jobs 
 worked on. The compositor must enter time began on 
 eadi job, or on distributioii, and cannot, therefore, lose or 
 
 make up time, or charge more than actual time on distri- 
 bution without re-writing his time, which can be easily 
 detected. This can be obviated by furnishing each work- 
 man daily with but one time tag, and by having them 
 numbered. 
 
 The time of proof-reading and make-up on piece-work 
 is posted to a separate tag daily from the workmens* 
 time tags, and the total thereof deducted from the total 
 time worked in the composing-room at the end of each 
 week, thereby becoming a direct charge against piece-work, 
 as shown in Table A. There are, also, slight charges 
 against piece-work for correction of errors overlooked in 
 first proof. Alterations on piece-work arc not charged 
 against this department since they must be paid for the 
 same as any other time-work by each job. 
 
 PRESSMENS* DAILY TIME TAO. 
 
 Form 7 shows daily time tag used by pressmen and 
 feeders. These tags show number of impressions and time 
 worked on each job, and the presses on which the work was 
 done. The number of impressions and time is posted to 
 the pfop» number in job book on all small jobs, and to a 
 separate tag, as shown by Form 8, on all long jobs. The 
 workmen are credited in the time book with the time due 
 
TABLE A. 
 
 THIS COST OF PRINTING. 
 
 WEEKLY SUMMARY 
 
 « KEK EXDLNG. 
 
 Fob W ABO 
 
 April 8 
 
 April 15 
 
 April 22 , 
 
 April 29 
 
 M«y 6 
 
 May 13 
 
 May 20 
 
 May 27 
 
 June 3 
 
 June 10 
 
 June 17 
 
 Jnne 24 
 
 July 1 
 
 IMfcr At Weeks. 
 
 Ttmu. 
 
 Jcm worn ma. 
 
 640,116 
 11,784 
 9,930 
 
 21,640 
 
 30,550 
 20,600 
 
 21,420 
 30,440 
 20,770 
 34,390 
 
 841,640 
 
 Composi- 
 tion. 
 
 CoRMttoML 
 
 AttentioBB. 
 
 Proof- 
 
 Make-up. 
 
 Diatribv- 
 tkm. 
 
 5,090 
 
 181 
 
 426 
 
 280 
 
 390 
 
 3,868 
 
 219 
 
 14 
 
 14 
 
 6 
 
 13 
 
 112 
 
 193 
 
 8 
 
 H 
 
 2 
 
 16 
 
 110 
 
 219 
 
 6 
 
 6 
 
 4 
 
 6 
 
 108 
 
 220 
 
 2 
 
 6 
 
 1 
 
 3 
 
 93 
 
 307 
 
 6 
 
 16 
 
 3 
 
 10 
 
 114 
 
 176 
 
 5 
 
 17 
 
 7 
 
 8 
 
 69 
 
 251 
 
 16 
 
 16 
 
 12 
 
 22 
 
 121 
 
 218 
 
 12 
 
 16 
 
 5 
 
 26 
 
 96 
 
 173 
 
 6 
 
 18 
 
 12 
 
 21 
 
 82 
 
 331 
 
 11 
 
 30 
 
 14 
 
 24 
 
 145 
 
 201 
 
 21 
 
 16 
 
 17 
 
 21 
 
 116 
 
 234 
 
 6 
 
 28 
 
 15 
 
 20 
 
 150 
 
 230 
 
 9 
 
 30 
 
 13 
 
 10 
 
 192 
 
 7.962 
 
 303 
 
 647 
 
 361 
 
 608 
 
 5,376 
 
 Correctious. 
 
 76 
 1 
 
 3 
 6 
 4 
 
 8 
 12 
 
 11 
 9 
 8 
 7 
 
 145 
 
 550 
 62 
 68 
 54 
 65 
 33 
 106 
 146 
 176 
 123 
 154 
 175 
 148 
 94 
 
 1,933 
 
 464 
 30 
 29 
 42 
 43 
 7 
 57 
 101 
 102 
 82 
 120 
 140 
 86 
 90 
 
 1,393 
 
 THB COST OF PRINTING, 
 
 OP LABOR. 
 
 AaHMtMd. 
 
 pncn-woBK. 
 
 
 Mm nmam. 
 
 MiftrVoa- 
 
 ProdQCtfTe 
 
 i 
 
 lAbor. 
 
 Total Paid for 
 
 
 KnaSet. 
 
 ABMont Paid. 
 
 Horn 
 
 
 
 
 Houra Paid. 
 
 Amoant Paid. 
 
 f4i687 20 
 
 2.550,564 
 
 11.146 75 
 
 2,286 
 
 2,948 
 
 1 983 10 
 
 3,551 
 
 4,114 
 
 1 926 00 
 
 f3,769 80 
 
 111,461 85 
 
 183 20 
 
 211.846 
 
 96 86 
 
 157 
 
 174 
 
 50 50 
 
 160 
 
 164 
 
 31 06 
 
 144 00 
 
 604 10 
 
 184 40 
 
 257,084 
 
 116 00 
 
 186 
 
 208 
 
 63 30 
 
 200 
 
 226 
 
 47 40 
 
 146 25 
 
 557 35 
 
 174 00 
 
 279.640 
 
 126 85 
 
 122 
 
 148 
 
 47 00 
 
 159 
 
 187 
 
 83 70 
 
 144 00 
 
 525 55 
 
 163 50 
 
 274,590 
 
 123 50 
 
 71 
 
 118 
 
 89 00 
 
 121 
 
 148 
 
 28 00 
 
 144 00 
 
 406 00 
 
 163 60 
 
 132,851 
 
 60 19 
 
 81 
 
 119 
 
 39 00 
 
 104 
 
 119 
 
 23 00 
 
 144 00 
 
 429 69 
 
 176 30 
 
 402.515 
 
 181 10 
 
 102 
 
 122 
 
 41 00 
 
 139 
 
 146 
 
 28 80 
 
 145 00 
 
 572 20 
 
 272 75 
 
 692.426 
 
 266 55 
 
 122 
 
 166 
 
 50 66 . 
 
 187 
 
 199 
 
 33 85 
 
 146 00 
 
 768 80 
 
 271 70 
 
 765,087 
 
 845 06 
 
 182 
 
 217 
 
 60 15 
 
 138 
 
 177 
 
 46 75 
 
 146 00 
 
 868 65 
 
 216 00 
 
 687.960 
 
 264 45 
 
 151 
 
 181 
 
 51 75 
 
 131 
 
 147 
 
 33 60 ' 
 
 141 50 
 
 707 20 
 
 816 40 
 
 685,581 
 
 308 56 
 
 121 
 
 182 
 
 60 60 
 
 137 
 
 183 
 
 33 20 
 
 145 00 
 
 863 75 
 
 282 80 
 
 804,988 
 
 362 25 
 
 115 
 
 152 
 
 60 00 
 
 126 
 
 145 
 
 29 60 
 
 145 00 
 
 869 65 
 
 278 70 
 
 546,688 
 
 246 90 
 
 157 
 
 200 
 
 56 00 
 
 128 
 
 154 
 
 30 20 
 
 146 50 
 
 757 30 
 
 264 25 
 
 864.863 
 
 168 95 
 
 115 
 
 174 
 
 52 20 
 
 144 
 
 173 
 
 33 85 
 
 145 00 
 
 659 25 
 
 17,584 70 il 8,456,533 I |3,805 44 11 3,967 1 5,110 11,644 25 ij 5,365 I 6,284 I |1,358 90 ji $5,650 05 |20,043 34 
 
 98 
 
FOKM 14— DAY BOOK. 
 
 Tuesday, June 189^. 
 
 DR. 
 
 CR. 
 
 J. M. Tkateher & Co. 
 
 H'jD. Hilmbard 
 
 SL H, Morrow 
 
 St ShutosB 
 
 B. K. Wmie & Co, 
 
 M 4< 
 
 J. M. Hatt 
 
 H. E. Rogers 
 
 46770 
 
 46737 
 
 46740 
 
 46745 
 
 46722 
 
 46723 
 46744 
 
 46747 
 
 $12 75 
 
 3 
 
 1 4 
 
 2 75 
 
 1 1 50 
 
 1 3 
 1 7 
 
 8 73 
 $ 8 2 75 
 
 6' S 
 
 2 2 
 
 1 3 
 
 7 3 
 
 3A 
 
 i 
 
 Taid Jobs— July, 189^- 
 
 Dk. CR. 
 
 1 
 
 W. N. Auvitt 
 
 47640 
 
 $ 
 
 3 
 
 
 3 
 
 Johnson & Bradley 
 
 47594 
 
 
 4 
 
 75 
 
 
 A. H. Williams 
 
 47583 
 
 
 1 1 
 
 
 
 M. K Potter • 
 
 47580 
 
 
 8 
 
 
 5 
 
 W. H. Harrigan 
 
 47638 
 
 
 6 
 
 50 
 
 6 
 
 B. B. Wordea 
 
 47644 
 
 
 1 8 
 
 
 7 
 
 M. S. LMim 
 
 47628 
 
 
 4 
 
 25 
 
 
 V. A. Parrish 
 
 47682 
 
 
 3 
 
 75 
 
 8 
 
 R. S. TraUii^ftr 
 
 47694 
 
 
 2 
 
 
 9 
 
 D, B. BaUen 
 
 47704 
 
 
 4 
 
 
 11 
 
 H. W. Catton & Co. 
 
 47710 
 
 
 r, 
 
 
 
 « 
 
 
 $ 
 
 7 1 
 
 L'5 
 
 
 
 
 
 
 
 96 
 
THB COST OF PRINTING. 
 
 TAMLB B. 
 
 MflrnniLY KBIHSTER OF OOUTfllNa MACHINES ON CYLINDER PRESSES. 
 
 
 1 
 
 9 
 
 S 
 
 4 
 
 6 
 
 Total on 
 , Cylindm. 
 
 Total mm 
 Job Pimm 
 
 Jane 3 
 
 444^572 
 
 866,687 
 
 526.061 
 
 297,133 
 
 150,733 
 
 
 
 J«iy 1 
 
 511.650 
 
 888.588 
 
 566.692 
 
 318.742 
 
 209.294 
 
 210.880 
 
 313,780 
 
 
 541.908 
 
 911,727 
 
 598,911 
 
 369,325 
 
 263,672 
 
 180^577 
 
 328,277 
 
 September 2 
 
 577,189 
 
 921.456 
 
 637,962 
 
 896,092 
 
 284.685 
 
 141,841 
 
 191.670 
 
 October 1 
 
 619.889 
 
 923.601 
 
 640,612 
 
 4161011 
 
 308,559 
 
 91,278 
 
 308,805 
 
 November 4 
 
 645.608 
 
 946,700 
 
 675,137 
 
 433,694 
 
 329,724 
 
 121,191 
 
 890^485 
 
 December 2 
 
 700,574 
 
 956,102 
 
 700,844 
 
 443,740 
 
 344^596 
 
 116,003 
 
 368,260 
 
 Naifl^RMiatis 
 
 256,002 
 
 90.515 
 
 174.783 
 
 140,607 j 
 
 193,863 j 
 
 861,770 , 
 
 1,697.295 
 
 SB 
 
 THB COST OI^ rRINTING, 
 
 them, and the total time is posted daily from their tags to 
 a similar tag, as shown by Form 9. It is not necessary to 
 have separate tags for this purpose, as the time tags used 
 by the pressmen will ser\'e both Forms 8 and 9. At the 
 end of each week the totals of Form 9 ue posted to the 
 summary book ( Table A ). 
 
 DAILY RBQISTER OP COUNTINQ MACHINES. 
 
 Form 10 shows the daily register of counting machines 
 on cylinder presses. Each cylinder press should be pro- 
 vided with a counting machine, which will show the com- 
 menciug and closing numbers and total number of impres- 
 sions printed on each press daily. The total number of 
 impressions printed oa each press daily, as shown by 
 pressmens' and feeders' time tags, dionld correspond with 
 the total number of impressimis printed on eadi pnsB tat 
 shown by the register of counting machines. The count- 
 ing machines should not be turned backward, and the 
 feeder should write the beginning and ending numbers for 
 each run on the back of his time tag. The tag showing 
 the register of counting machines is handed to the office 
 by the foreman of pressroom daily, with the time tags in 
 his department. The job presses, having no counting 
 machines, the impressioiis printed are talcen frmn the stock 
 
 tags and the totals entered on the register tag and carried 
 forward daily. At the close of bu^ness each month the 
 numbers shown by the counting machines are posted to 
 the summary book (Table B ), showing the beginning and 
 
 ending numbers by months and the total number of impres- 
 sions printed on cylinders. The total number of impres- 
 sions printed on job presses are also entered. 
 
 FOREMAN'S DAILY PRESS RECORD. 
 
 Form 11 shows form of foreman's daily press record. 
 Every form which goes to the pressroom is accompanied 
 by a form tag (Form 12) on which is written the job 
 number, number of press, stock and inks to be used. 
 The pers(m receiving the form takes it to the press 
 diieded, removes the form tag and procures the stock 
 Scorn, the stockman, which is in readiness. The press- 
 man tiien executes the work according to the lower 
 half of the job tag, which accompanies the stock, and 
 under the supervision of the foreman of the cmnposing- 
 room. The cylinder presses are numbered from one 
 upward, and the job presses in the same manner. The 
 foreman of the composing-room has entire charge of all 
 work which comes to his department, and he directs on 
 which press the wcnk shall go, knowing what follows, and 
 
THB COST OI* PRINTING. 
 
 TABLE C. 
 
 MONTHLY SUMMARY OF PRESS RECORDS— CYUNDBRS. 
 
 June 3. 
 
 5,000 
 5,000 
 10,000 
 5, GOG 
 5.000 
 
 5,000 
 9,000 
 6.000 
 5,000 
 
 5,000 
 
 6,000 
 5,000 
 
 7,000 
 7,000 
 7,000 
 12,000 
 
 9.000 
 
 8 
 
 7,000 
 5,000 
 
 7.000 21,000 
 
 6,000 
 
 fll^OOO 
 
 5,000 
 6,000 
 
 13,500 
 21,000 
 
 10,000 
 5,000 
 5.000 
 
 10,000 
 
 Total 
 Twinwliii 
 
 231,092 
 
 210,880 200 
 
 180,177 
 143,341 
 
 for job 
 
 H kept in tbe aame maoncr. 
 
 88 
 
 THB COST OF PRINTING. 
 
 can infiwin tbe foreman of the presses in advance what 
 work may be expected, the grade of ink and other particii- 
 btfS. When a fonn tag is written an entry is made on the 
 foreman's press record, showing what press the form is 
 intended for by writing under the proper press number the 
 number of impressions, and opposite that the job number 
 and name of customer. The pressman sends to the fore- 
 man the first press-proof for position and examination, 
 before making ready. The " time on " is then entered by 
 the foreman on his press record, the proof is examined, and 
 if there are no changes it is O. K.'d for make-ready. 
 When this has been done a perfect sheet is sent to the 
 foreman, who gives his final O. K. in writing thereon, and 
 the presswork proceeds, the foreman retaining a perfect 
 printed sheet for filing in the office, which accompanies the 
 job tag and copy to that department, and which are filed 
 as described in a former part of this book. If the work 
 being printed is a book job, the printed signatures are 
 sent by the foreman to the office daily to be filed, and 
 the price entered in the last part of the job book as 
 described, or in a book provided for that purpose. 
 
 When the form is returned to the composing-room, on 
 completion of the presswork, the " time ofiF" is entered by 
 the foreman. He knows at all times what is being done in 
 
 the pressroom and can anticipate future work and keep the 
 presses moving. At the close of work each day the unfin- 
 ished work is copied to sheets for the next day. These 
 press records are intended only for the convenience of the 
 foreman, but at the close of work each day they arc handed 
 to the office and serve to show what is being done, and 
 also furnish important data for the summary bo<*, as 
 shown byTable C There may be oppomtkm in inaugu- 
 rating this system of having the foreman of the compos- 
 ing-room direct the work on the presses, but after a fair 
 trial it will be found to be of considerable assistance to 
 pressmen, saving wash-ups and doing much to facilitate 
 work. 
 
 MEASURING DUPES. 
 
 All dupes are measured, whether the matter is set on 
 time or by piece-work. 
 
 The dupes are taken in the ordinary way, and are not 
 cut and pasted. Each job is kept separate, and the nuidber 
 of the galley, job number and date written on the head of 
 each dupe. Each job is measured separately, and the com- 
 positor is credited in the time book with the number of 
 ems set Each job number has a column in the time 
 book, showing job number, number of galleys meas- 
 ured, width of measures, number of ems of each siie type, 
 
 08 
 
TNB COST OP PRINTING, 
 
 srATCMemr op waobs Am expenses. 
 
 Wages: 
 
 Time m Conqwa m g-room |7,584 70 
 
 Piece-wvMk 3,805 +4 
 
 Cylinder presses 1,644 25 
 
 Job presses 1,358 90 |14,393 29 
 
 TABLE e. 
 
 Mm-PMmmxvs Labor |5,6S0 05 
 
 f^OnotAL EXPENSK |4,115 04 I 9,765 09 
 
 Job department 40 per cent.$3,906 03 
 
 10 " " 976 61 
 
 20 " 1,953 02 
 
 Job presses 20 " " 1,953 02 
 
 Mercliandise 10 " " 976 61 | 9,765 09 
 
 OF PI.AHT 12.000 00 
 
 OH CAFtTAX, AX 6 PER CENT |2,000 00 $ 4,000 00 
 
 Charck : 
 
 Job department 30 per cent.|l,200 00 
 
 20 " " 800 00 
 
 40 " " 1,600 00 
 
 10 " " 400 OO $ 4^000 00 
 
 COST OF TIME IN GOMPOSINCMKXKM, 
 
 Wages paid 
 
 Non-productive labor and expense 
 Depreciation of plant and interest. 
 
 Total hours pud for. 20,477 
 
 Total hoars worked 18,728 
 
 $ 7,584 70 
 3,906 03 
 
 1,200 00 112,690 73 
 
 Bonn lost by superiateiideiice 1,749 
 
 Cert per hour worked, iadadiag 
 distribotioB, 68 cents. 
 
 Corrections, proof-reading and 
 make-up on piece-work, ^471 
 hours at 68 cents 
 
 Corrections, alterations, proof-read- 
 ing and make-up on timework, 
 
 I, 91 9 hours at 68 cents 
 
 TioK omnpodtioa, 7,962 houn at 
 
 II. 13K (•boat) 
 
 Time distribntkM ( which cooipoii- 
 
 tion mnst pay tor) 6^876 hoots. 
 
 $ 2,860 28 
 
 I 1,304 92 
 
 I 9,025 53 112.690 78 
 
 BO 
 
 THB COST Oi* PRINTING. 
 
 total numb^ of ems set on each job, and total ntunbo' ems 
 srt for the week^ The total number of ems in each job is 
 posted to the proper number in the job book, showing the 
 number of ems of each size of type used in the work. The 
 total ntimber ems for the week, as shown by the time book, 
 and the amount paid for same, are posted weekly to the 
 summary book ( Table A ). 
 
 For measuring dupes we use a pica reglet, about 15 
 inches in length, having pasted thereon a column of 
 figures of the type desired. The takes are measured 
 ftcm the dupes in regular order, and each job measured 
 separately. In this way dupes may be measured evety 
 day if desired. 
 
 THE TIME BOOK. 
 
 Form 13 shows the form of time book in which time 
 is entered daily from the workmens' time tags, and in 
 which is also entered all piece-work and other employes' 
 time. The names of employes should be written under 
 department heads, so that the cost of labor in each depart- 
 ment may be kept separate, A receipt is taken from each 
 employe when paid. The receipts are ntmibered and 
 filed in regular order, the reori^ number being placed 
 qppoidte ^ name and amotmt paid in the time book. 
 
 The total amount paid for labor is chaiged to labor 
 account in the jotunal, and cash account is credited with 
 the amount paid. The distribution, or the amount 
 paid in each d^artment, is shown in the summary 
 book (Table A). 
 
 THB SUMMARY BOOK. 
 
 Tables A, B. C, D, E, F, G and H, shown herein, 
 are compiled from the summary hook., and enable us 
 to arrive at the cost of printing. Without the time tags 
 and sjrstem referred to, there would be no actual bi^ on 
 whidi to ^tetermine the cost of time and work in eadi 
 d^artment of a printing office. We will take up the 
 tables in their order and explain how the figures in each 
 have been arrived at. 
 
 Table A is made up weekly from the summary of work- 
 mens' time tags and from the time book. Only a few 
 minutes are required daily to carry the total time to tags 
 shown by Forms 6 and 9. At the end of the week the 
 time of handling piece-work is deducted from the total time 
 worked in the composing-room, and the time is then 
 posted, under the proper heading, to the summaiy book ; 
 the time book is then referred to, and we take therefrom 
 the total number of hoots paid ftn: in tlw oomposing-nxMn, 
 
* 
 
 IS-JINfKNAL AND CASH BOOK. 
 
 JOURNAL AND CASH BOOK 
 
 Forward 
 it Mer, Tjpc BUI, Mareb 30 
 Mr « Co^ Qir. MmnA 22 
 B. J. Siattadb A Co.. RoBm, Mmreh S 
 f, April ij. W. & V. Cook ) 
 
 €mnh ( Vmiom Power Co.) 
 
 M. * T>. Rnot M^. Co^ mndh^, March 
 Ttmv B,M>k, Pages 142-3 
 
 ofPbmt 
 
 dam 
 
 Dr. 
 
 7 2 6 44 
 
 110 
 
 1*1 
 
 Dr. 
 
 4 7 37 4i 8 2 9 78 
 6 O 90\ 
 2 15 
 4 7 
 15 0 
 
 6 0 
 
 4 3 0 
 
 3 7 0 
 
 Forward iSiS 3 6 44 \7 9 7 42 
 
 1 9 9 78 
 
 88 
 
 1 3 6C 
 
 Ledger 
 Potto 
 
 241 
 
 242 
 
 Gnnnua. IXDon 
 
 Dr. 
 
 110 
 
 1 2 3 6€ 
 
 244 
 246 
 
 3i 
 
 2 
 
 Cr. 
 
 0 1 a 75 
 
 33 8 
 17 0 
 
 Psnrmio 
 
 Or. 
 
 0 0 0 
 
 3 4 S 43 4t 2 8 4 S9 
 
 7 2 1 
 
 44 
 
 9 1 4 59 
 
 3 7 0 
 
 F. W. BALTBS AND COMPANY. 
 
 Dr. Cr. 
 2 7 9 85 
 
 3 5 
 
 3 3 8 
 17 0 
 
 11 
 
 ^10 0 
 
 Dr. Cr. 
 0 3 4 64 
 
 72 2 86 
 
 115 
 
 1 0 
 
 Labor 
 
 Ut. 
 
 Cr. 
 
 'i 7 1497 
 
 1 5 9 64 
 
 i 
 
 4 3 0 
 
 24 
 
 Ctumdbr Gxpensb 
 
 Dr. 
 
 5 0 7 
 
 1 15 
 3 0 
 
 3 a. 
 
 1 4 497 
 
 5 68 15 
 
 Jobber Expense 
 Dr. Cr. 
 
 3 0 5 55 
 1 
 
 1 7 
 
 2 O 
 
 33 
 
 Fixtures and Machikert 
 
 Dr. 
 
 6 8 353 
 6 5 39 
 
 3 43 55 
 
 3i\7 4 8 92 
 
 33 
 
THB GOST OF F'HINTING. 
 
 TAMJE P. 
 
 COST OF PIECE-WORK. 
 
 > •61^8,456^533 at 45 cents |3,805 44 
 
 146 ^MIB. 
 .1.933 " 
 ..1.393 " 
 
 Total 3,471 " at 68 cents. |2,360 28 
 
 Non-productive labor and ezpeme . 976 51 
 
 Depreciation and interejit 800 00 f7,943 23 
 
 Net coat per 1,000 en% 96>^ cents. 
 
 TABLE H. 
 
 COST OF WORK ON JOB PRESSES. 
 
 W«get paid $1,858 90 
 
 Non-prodnctive labor and expense 1,963 02 
 
 Oi^wedation plant and interest 400 00 
 
 Inks, roUers, power, etc 840 90 |4,052 82 
 
 Numbn' lioars paid for, 6,284. 
 Number of boars worked, 5,365. 
 *CcNit per bonr waked, 76 cents. 
 Nnmbo- impressions, 3,576,421. 
 Coat per 1,000 impreaaions, fl.l3. 
 
 COST OF WORK ON CYLINDER PRESSES. 
 
 Wages paid |1.644 25 
 
 I bdtor and expense 1,953 02 
 
 of pfamt and interest 1,600 00 
 
 laki^ raOers, power, etc 606 65 |5.803 92 
 
 for, 5,110. 
 
 3.967. 
 
 worked, $1.46. 
 
 1.744.679. 
 
 •la 
 
 1,000 .inpveaBioas, |3.27. tim is 
 
 84 
 
 prices on work done, we use the ciMt per boor worked, as this 
 toy the wmtkmca's time taga and entered la the Job hook. 
 
 THB COST OF F'RINTING, 
 
 mad the amoont paid ; tihe number of ems <m time ; l!>e 
 number of ems set by piece-work, and the amount paid ; 
 
 the amount paid for work on cylinder presses ; the amount 
 paid for work on job presses, and the amount paid for 
 non-productive labor, which includes manager, bookkeeper, 
 stockman, errand boys and others whose wages are really 
 expense. In this table the time and wages of each 
 department are kept separate, and the totals are shown in 
 red ink at the end of each month, (which should be the end 
 of the first week of the following m<mth in all cases, 
 except where the m<»itfa ends with Saturday.) 
 
 The total amount paid, as shown by this table, must 
 balance wiUi labor account* in the jotunal. 
 
 Tuhle B riiows how the counting machine on each 
 cylinder press stands at the close of bu«ness each month, 
 and is posted from the register tag taken daily by the ktre- 
 man of pressroom. The counting machines are never 
 turned backward, and the number of impressions printed 
 on each cylinder press during the month is shown by 
 subtraction. The total number of impressions printed 
 on cylinder presses may also be shown, and the total 
 number of impressions printed each month ou all job 
 presses is shown in this table — having been taken daily 
 fimn the job jncssmen's and feeders' tags and carried 
 
 along daily cm the register tags. TIm wofk done on 
 job i»esae8 is not k^ separate owing to the similarity 
 Of the presses. 
 
 Table C shows the monthly summary <tf foreman's 
 press records (Form 11). These sheets show daily the 
 number of forms printed on cylinder presses, the number 
 of forms printed on job presses, and the runs of 5, 000 
 or more on each jiress. They are filed daily, and at the 
 close of business each month Table C is made up, showing 
 the total number of forms printed on cylinder presses, 
 the total number of forms printed on job presses, and the 
 number <^ runs of 5,000 or .more on each press. The 
 total number of jobs charged during the month is taken 
 fix>m the day bock, throi^^h which the charges are earned 
 from the job book to the ledger. The total number of 
 impressions for the month is taken from Table B. 
 
 Table D shows the total wages paid in each department 
 and the expenses of the establishment which, with the total 
 non-productive labor, is divided in just proportion and 
 charged to each department of productive labor. The cost 
 of labor is taken from Table A, and the amount of expense 
 from the journal. The proportion of expense chargeable to 
 each department must be justly divided according to the 
 space occupied and earning capacity <^ such department 
 
THB COST Oi» PRINTING, 
 
 Table E shows cost of tinie in composing-room. The 
 time and wages are taken from Table A, and to the 
 cost is added 40 per cent, of expenses and non-pro- 
 ductive labor, and 30 per cent of inteiest aad depred- 
 atioa of pfamt account, flie icsolt showing the cost per 
 hour of all time, indvdii^ distritmtion, and the net 
 coat per hoar for compoatioti, corrections, alterations, 
 pnofmding and make-op. (The scale of wages is 
 35 cents per hoar.) 
 
 Tkble F shows the total amonnt of piece-work and the 
 price paid for same at 45 cents per 1,000 ems. To this is 
 added only 10 per cent, of expenses and non-productive 
 labor, and 20 per cent, of interest and depreciation of plant 
 account. Since we depend mainly for support on our job 
 department, to which we charge 40 per cent, of expenses, 
 thus reducing the cost of piece-work to a minimnm, we 
 think that 10 per cent, of general expenses is as small a 
 proportion as could consistently be charged to piece depert- 
 mta!L The time of alterations on piece matter is charged 
 to (he job department, stnce it should be paid for and 
 beais oo part of the cost of handling piece-work. The 
 coat of corrections in Table F is added to piece-work, 
 as errors overlooked in the first reading are sometimes 
 imd in revise proofs and cannot be charged to the 
 
 compositor or to the author. The time of proof-reading and 
 make-up on piece-work is kept separate firom time on work 
 set on time, as shown in Table A, and charged to i»ece-work 
 at 68 cents per hour, which we find to be the cost of all 
 time shown on time tags. Since this work was done by 
 regular time hands employed in the job department, we 
 think it should bear its proportion of expense, which is 40 
 per cent., the loss in time, if any, being charged to the 
 job department, and only the actual time employed on 
 piece-work being charged in this department. Time taking 
 and handling proofs, proof-reading and revising, should be 
 charged under head of *' proof-reading" on time tags, and 
 time of imposing pages and forms, locking-up, unlocking 
 and placing matter on dead galleys should be charged on 
 time ti^ luider head of " make-up." 
 
 Table G shows the coat of work done on cylinder 
 presses. The actual time worked, as shown by time tags, 
 the total time paid for, and amount paid, as shown by the 
 time book, are taken firom Table A. The number of 
 impressions worked on cylinder presses, as shown by the 
 counting machines, is taken from Table B. To the amount 
 paid for work on cylinder presses is added the cost of 
 rollers, inks, oils, etc., u.sed in this department, 20 per 
 cent, of expenses and non-productive labor and 40 per 
 
 THB COST OF PRINTING 
 
 cent of interest and depreciation of plant account. This 
 shows the cost per thousand impressions, the cost per hour 
 worked, and the cost per hour paid. In making charges 
 for work done on cylinder presses the cost per hour worked 
 should be the basis, as this is always shown on time tags 
 and charged to the jobs worked on. 
 
 Table H shows the cost of work done on job presses. 
 The total number of impressions, time and cost are taken 
 in the same manner as shown in Table G, except that (the 
 job presses having no counting machines ) the number of 
 impressions are taken fix>m the time tags and the total 
 entered monthly in Table B. We add to the cost of time 
 the coat of inks, rollers, oils, etc., used on job presses, 
 20 per cent of expenses and non-productive labor, and 
 10 per cent, of interest and depreciation of plant account, 
 using the cost per hour worked as the basis of our 
 charges for work. 
 
 The figures given in the foregoing tables represent the 
 actual cost of work. The proportion of expense, interest, 
 depreciation and non-productive labor chargeable to each 
 department must be determined according to their value 
 and earning capacity, the amount of space occupied, inter- 
 est, insurance, power, heat, etc. Each depaitmo^t must be 
 operated independently. 
 
 THE DAY BOOK. 
 Form 14 shows form of day book in which all debits 
 and credits are entered for the job ledger. It is a book to 
 carry the charge from the job book to the job ledger when 
 work is completed, without passing the same through the 
 journal. When work is delivered the lower part of the 
 job tag is returned to the counting-room, showii^ date 
 delivered. The entries in the day book are made fiom 
 these tags daily, the date, job number and name being 
 copied. The tags are tied in packages by months, 
 properly marked and filed. The job book is referred 
 to for prices, which are inserted in the day book oppo- 
 site the charges, and the dates, job numbers and prices are 
 posted to the job ledger. Cash credits of accounts in the 
 job ledger are entered \n the day book and posted direct 
 the .same as the debits. The pages of the day book are 
 footed and journalized. Job ledger is debited and printing 
 credited with all charges made for printing. Cash is 
 debited and job ledger credited with all cash entjered in the 
 day book as above. 
 
 PAID JOBS. 
 
 All woik paid for on delivety, or before being charged 
 in the job ledger, should be marked " paid," and date 
 paid, in job book, and marked "paid" oo lower part of job 
 
THB COST OF PRINTING. 
 
 tMg. A page or two should be set apart in the day book, 
 in each month's transactions, for paid jobs, showing date, 
 name, number and amount paid, representing cash. At 
 the end of each month paid jobs should be journalized, 
 debiting cash and crediting printing in the journal with 
 the total amount. A separate index should be used for 
 paid joi>s, for future reference, showing name and job 
 
 LEOAL BLANKS. 
 
 Sales of legal blanks should be kept in a book provided 
 for that purpose, showing cash sales and credit sales. 
 Credit sales should be posted to the job ledger. At the 
 end of each month the sales book of legal blanks should be 
 joamalued, debiting cadi with cash sales, debiting job 
 tedfer witii accounts diarged therein, and crediting legal 
 bla^ aocoont with total sales. Any other line of mer- 
 rfc a ndi ^ r or stodc may be treated in the same maana-, and 
 caik nay be co wn te d from seveial books. 
 
 JOURNAL AND CASH BOOK. 
 
 Form 15 shows our form cf journal and cash book, 
 n mf m td , in wliich the total debits and credits should 
 cMicapoad, or balance. The items chaiged to "job 
 
 ledger," "general ledger" and "fixtures and machinery" 
 accounts should be posted to books provided for each, and 
 
 the totals should balance or correspond with the totals shown 
 under their headings in the journal. "Cash" is debited 
 or credited with all cash transactions, and the contra entry 
 made on the same line under the proper heading to 
 which it belongs. "Job ledger" is debited and credited 
 with all charges or credits made in that ledger, either 
 through the day book or journal, and the proper account 
 debited or credited, as the case may be, with the same 
 amount. 
 
 The "general ledger" should contain sudi accounts as 
 capital stock, partnership accounts, undivided surplus or 
 profits, bills payable, bills receivable, and accounts payable. 
 The total debits and credits, or balances, should corre- 
 spond with the "general ledger" account in the journal, 
 through which all entries must be made. 
 
 Merchandise is debited with paper stock, binding and 
 ruling, and all items used in the manufacture or production 
 of work, such as can be charged to the work entered in the 
 job book, and which are neither labor or expense. All 
 enterics in the journal should be plain and self-explanatory. 
 If postal puds, envelopes or any special stodc is purdiased 
 merchandise should be debited and the number of the job 
 
 THB COST OF I^KINTING. 
 
 for wbicb said purchase was made should be shown in the 
 entry. If engraving, electrotyping or stereotyping is done 
 for any particular job, the bill or voucher should bear 
 the proper job number, merchandise should be charged 
 with the amount, and the job number shown in the entr>'. 
 Cartage, freight, boxing or any specific charge against any 
 particular job is chargeable to merchandise. The above 
 items are not chargeable to expense, since they bear no 
 part of general expense of whidi all work and each depart- 
 ment shares its just proportion. If cartage is paid on Job 
 No. 47684 then it should be charged to that particular 
 job, and the customer pays tor it either directly or indirectly. 
 
 Printing account should be credited with all woik 
 passing through the job book, whether charged or paid. 
 
 Labor is debited with all payments for salaries, and 
 cash credited with the amount paid. All persons receiving 
 salaries should be on the weekly pay-roll in the time book, 
 and the amount charged to each department will be shown 
 by Table A in the summary book. 
 
 Expense on cylinder and job presses should be charged 
 with inks, rollers, oils, rags, power and repairs, and the 
 aooonnts should be kept separate so that the cost of work 
 in each department may be determined as shown by Tables 
 GandH. 
 
 General expense account should be charged with rent, 
 insurance, light, heat, interest, and such other items as 
 cannot be charged to any particular department, and in 
 which all departments share. 
 
 Printing, merchandise, labor, expense on cylinder and 
 job presses and general expense, have no accounts in the 
 general ledger, but are kept only in the journal and 
 balanced with loss or gain, or undivided profits or surplus, 
 at the end of each year as shown in Form 15. 
 
 For the sake of convraience we have only merchandise, 
 expense, labor, and the account of inks, rollers, etc., as 
 our actual outlay i^;ainst printing account, our entire 
 income. The debit accounts may be sub-divided if desired. 
 Insurance, interest, and other items are sometimes kept 
 under separate accounts, but that will not affect the cost of 
 printing. We use merchandise account for all purchases 
 of paper stock, and other expenses of which the full cost 
 and a small profit are returned by one or more particular 
 jobs. Expense account is the one which needs careful 
 looking after, and each department must share a just and 
 equitable proportion. 
 
 Fixtures and machinery is debited with all purdiases 
 ci material or plant of a permanent or ncm-pmsliable 
 character and which can be siMnra by inventory as 
 
THB COST OK PRINTING. 
 
 permanent fixtures and material. This account is credited 
 with all sales, or changes in plant, and its totals must 
 com^MMid with inventory books Nos. 1 and 2. 
 
 At the close of eadi montii's bnsmess the profits or losses 
 mmy be detenniiied as shown by the following statement : 
 
 STATemENT OF LOSS OR GAIN JUNE 30. 
 
 Merchandise on hand June 2 ^1,864 15 
 
 f2,651 13 
 
 Merchairffat «■ iMad June 30 1.857 95 
 
 MerchaikHK used | 793 ig 
 
 Cylinder inks, etc., on hand June 2 $ 213 15 
 
 CjB ^ i hi itengiit iiMeJime2 87 9 0 
 
 I 301 05 
 
 Cylinder inks on hand JttOe 30 222 00 
 
 Cylinder inks used J 79 05 
 
 Job inlu^ etcu, on hand June 2 | 57 45 
 
 Job inks hwnlit iince Jane 2 32 3 8 
 
 $ 
 
 Job inks on hand Jue 30 53 00 
 
 Job inks tised | 36 83 
 
 Bsvone June 2 to June 30 409 77 
 
 t ii i i r Jnae 2 to Jnne 30 1 ,512 70 
 
 12,831 53 
 
 PriatiaK jMe2to Jvneao 3,210 70 
 
 GMjaw2toJ«Mao. 1 379 17 
 
 INVENTORY BOOKS. 
 
 Inventory book No. 1 contains a txanscript of all invoices 
 of fixtures and machinery, or plant, in regular order, the 
 items being numbered consecutively. This book must also 
 show all credits for sales or changes. Inventory book No. 
 2 contains all items shown in book No. 1, posted to appro- 
 priate headings, the number of each item serving as an 
 index to book No. 1. Book No. 2 will show the number 
 of potinds of each fiux of body type and its cost, italics, 
 di^y type in alphabetical order, wood type ammged in 
 sizes, leads, slugs, rule, quads and spaces, galleys, quoins, 
 stands, cases, imposing stones, presses and machinery, 
 engines, boilers, shafting, pulleys, hangers and beltii^, 
 and other fixed and movable machinery and printing office 
 furniture and fixtures of a permanent character and value 
 properly belonging to plant. This book will show the 
 proper amount of insurance that should be carried on each 
 line. It is a ledger of plant accounts, and should be 
 delated with all purchases and improvements, and credited 
 with all sales, changes and disposal of plant The inven- 
 tory books should balance or correspond with fixtures and 
 machinery account in the journal. 
 
 The inventory boc^ of fixtures and machinery should 
 show list prices and net prices, and the oormponding 
 
 THU COST OB F'KINTING. 
 
 account in the journal should be debited with list price 
 and credited with amount of discount on each purchase. 
 The inventory books will show at any time the value of 
 plant as per list price and the cash price paid. An allow- 
 ance should be made each year for wear and tear. What 
 this amount should be is almost impossible to arrive 
 at — say from five to ten per cent, per annum. This 
 amount should be set aside anntiaUy for maint«iance and 
 depreciation of plant The plant account should not be 
 cnedited with loss until the material has been disposed of, 
 when the loss or depredation ^ould be diaxged to the 
 account s^ aside for this purpose, which may be called 
 depreciation of plant account 
 
 THE JOB LEDGER. 
 
 Form 1 6 shows a form of job ledger in which accounts 
 may be kept in a very compact and convenient manner, 
 and from which a trial balance can be taken more accurately 
 and with greater facility than from the ordinary form of 
 ledger. The total debits and credits must correspond with 
 the totals shown in the journal under the heading of job 
 ledger, and errors can be easily located. It is particularly 
 adapted to sh<Mt accounts. It may be made either with 
 cat leaves, or the aooounts carried forward at the close of 
 
 each five uMmths and kept together. A ledgo: oi this kind 
 will last several years and contains a great many more 
 accounts than the ordinary form. General ledger accounts, 
 such as capital stock, undivided profits, surplus, partner- 
 ship accounts, bills payable, bills receivable, and accounts 
 paj'able, may be kept in the same ledger, but should be 
 kept . together the same as if in a separate book, and 
 balance with general ledger account in the journal. It 
 will generally be found mme satisfiurtory to keep separate 
 ledgers. A good index should be provided for each lec^^. 
 
 NOTES. 
 
 Follow the system herein outlined and you can pritx 
 any job when it is finished. 
 
 Post the time daily, keep up the .summary tables and 
 you will soon learn the cost of printing. 
 
 Add from 10 to 15 per cent, to the cost of all stock, 
 and charge the work with extra sheets on stock tag. 
 
 In making prices on bookwork always note whether 
 the copy furnished is good or bad, and charge aocordii^ly. 
 
 Send bills with all work and have them made out ftom 
 the job book in advance of delivery where prices are made. 
 
THB COST OF PRINTING. 
 
 The end <i£ the first wedc of each moiith will be found 
 m. eoBVcaient time to make up a statement of profits or 
 losses fcr the preceding month, and for footii^ Tables A, 
 BandC. 
 
 A small book about 4.>^ x 9 inches, ruled for debits and 
 credits on each page, makes a convenient loss and gain 
 book to which all bad or very doubtful accounts should be 
 tnmsferred. 
 
 If you sublet a part of your premises or power, debit 
 •■d credit merchandise with the amount paid and received. 
 It becomes a commodity which you buy and sell and 
 should not be charged to expense. 
 
 Put dates on all jobs printed, thus : "594" signifying 
 May, 1894, when it is possible to do .so, using small 
 figures. It will be found very useful in referring to the 
 work when it is ordered duplicated. 
 
 A good way to figure price of piece-work is by divi^on 
 subtraction, thus — 8,746 ems at 45 cents : 
 
 2)8,746 
 4,373 
 
 4373— ( 10 jper cent. o§L) 
 
 13.9357 — (Reaolt.) 
 If 55 cents per 1,000 ems, add the 10 per cent 
 
 In estimating on work |»oceed the same as you would 
 
 in writing up an order, and write all items and their cost 
 in a book kept for that purpose. 
 
 In reading proof let the copy-holder read the ^inted 
 proof, and the pitx^-reader hold copy. He can discover 
 errors more readily and the copy-holder can not go to 
 sleep. The proof-reader can read it afterwards for tjrpo- 
 graphical errors and style. 
 
 Slips of paper about x9 inches, properly ruled fiw 
 a tickler, showing work received in regular order by dates 
 and number, copitd from job book, and checked off twice 
 a day, showing delivery, will be found very useful in trac- 
 ing work and insure prompt delivery. 
 
 Samples of card and paper scraps on hand should be 
 made up each month in pieces about 3x8 inches, fastened 
 together with wire staples, each piece marked, showing the 
 size and number of pieces on hand. They will save much 
 time and prevent waste and accumulation. 
 
 Send out all proofs on coated book paper. They can 
 be imnted on a good proof-press with rubber blanket 
 stretched tight around cylinder. Use good book ink and 
 have slab ami brayer washed dean daily. Keep proof 
 paper cut in convenient sixes and have a place for it 
 
 THB COST OJP PRINTING. 
 
 If you do not know how to impose any odd book form, 
 fold the sheet, and number the pages 2, 1, 4, 3, 6, 5, 8, 
 7, 10, 9 and so on, then open the sheet, and it will 
 represent the pages as they lay on the stone. 
 
 Write job number on all samples, bills and vouchers 
 for any particular job, opposite all items in your paper 
 book for stock purchased for any particular job, on your 
 bookbinder's bill and on all proofe and anything else 
 having a job number. 
 
 In estimating on piece-work the cost of make-up should 
 be carefully considered. A page of pica 24x42 ems 
 contains 1,008 ems. A page of nonpareil the same size 
 contains 4,032 ems. If nonpareil is sold for 80 cents per 
 1,000 ems, including make-up, then 96 cents to $1.00 
 should be charged for pica, and other sizes in ^xyportion. 
 
 Sheets about 4>^ x9 inches, properly ruled, make a con- 
 venient record of monthly statements for collection, made 
 up in routes, the total amount corresponding with the 
 ledger. Monthly statements of a corresponding size will 
 be found very convenient, and collections made by routes, 
 «mly such statements taken out as are being used. This 
 focm of collectioa list will serve as a handy reference during 
 themoiKdi. 
 
 Note the quantity of ink used on large jobs and enter it 
 in the job book as part of the cost of that job. 
 
 At the end of each month an inventory should be 
 taken, showing amount of paper stock, cylinder and job 
 inks on hand, and the amount of unfinished work. 
 This is necessary to form an estimate of profits or losses, 
 and useful for referring to and using up stodc and inks on 
 hand and ordering the same. 
 
 Keep a separate job book for office work, and credit 
 printing and debit expense with work done for office 
 use. Debit legal blanks account and credit printing wiUi 
 legal blanks printed for sale. If yon keep any other 
 printed stock, treat it in the same way. Have a place for 
 each kind of w<»k in a separate job book, and have an 
 index in front. 
 
 If a customer asks you to duplicate his last otder, refier 
 to his account and find the work desired ; then go to your 
 files by dates. If the work done does not appear in the 
 ledger, then refer to the index of paid jobs. All work 
 charged can be found by referring to the job ledger 
 through the index for that book, and all paid jobs by 
 reference to the index of paid jobs, which shows name 
 and job number. 
 
THB COST 01» PRINTING. 
 
 In taking receipts for cuts it is a good idea to refer to 
 Ae job ia which the cuts were used and enter in remarks 
 cotaan date and receipt book ntnnber. 
 
 A good way to figure paper stock is by reducing the 
 amber of sheets required to pounds and multiply by 
 tiK price per pound, thns : To find the cost of 190 sheets 
 244b. folio, at 19 cents pes- pound : 
 
 160 abeels «s 8 lbs. 
 
 20 =1 " 
 
 10 " =.05 
 
 856 — (Multiplied by 9.) 
 11.80.5 
 
 Or, to find the number of pounds of paper in 190 sheets : 
 If 24 lbs. to ream of 480 sheets, divided by 20 ; if 20 lbs., 
 divide by 24 ; if 16 lbs., divide by 30. To find the 
 cos: of 190 sheets 24 lb. folio, at 19 cents per pound: 
 190 20 = 9.5^:19 = $1.80. 
 
 To determine corresponding weights of paper in diflfer- 
 
 ent sizes, find the number of square inches in the sheet 
 and divide by weight per ream, thus: 17 x 22 = 374^ 
 24- = 15,V : 1 7 X 28 = 476 : 15 ,V = 30i. The result 
 shows that double cap, 30^ lbs. to ream, is equal to 24-lb. 
 
 Japan is an excellent dryer for job inks. Kerosene is a 
 good reducer for poster red ; linseed oil for poster blue, and 
 for finer inks a good reducer can be purchased from ink 
 dealers. 
 
 Use news ink for newspaper ; cheap book ink for cheap 
 book paper; good book ink for good book paper, and job 
 ink for writing and hard papers. Study up on inks if you 
 want to improve yoor wotk. 
 
 The figure showing imnith (9 fear Septemba:) can be 
 placed on many jobs where the month and year, or an 
 imprint is not admissible, and serves as an index in 
 referring to work when ordered duplicated. 
 
 File samples of work (except books, pamphlets, posters 
 and other bulky jobs) in an indexed filing case each day, 
 and when full, or at end of each month, transfer each 
 alphabetical letter to separate index cases. By this method 
 the samples will be in separate cases, alphabetically, for a 
 year or more. One case should be used for each letter of 
 the alphabet, and the index leCfeer should represent the let- 
 ter following tiie initial <^ the surname of the customer. 
 Separate cases may be used for large customers with q>ecial 
 index arranged to suit. We have this system in {nactical 
 operation and recommend it for medium sized and large 
 offices. 
 
 THB COST OF F*RINTING. 
 
 SAMPLES AND PRICBS. 
 
 On the following pages we reproduce a few specimens 
 of book and commercial printing, and a price list showing 
 the several items of cost and the approximate value of 
 each job. The samples are numbered consecutively and 
 reference is made to the price list with corresponding num- 
 bers on the succeeding pages. 
 
 The specimens shown are taken from our files and are 
 reproduced in every detail. The time and prices are taken 
 from our books: We do not here propose to publish speci- 
 mens and prices intended to be used for reference, but 
 reproduce only a few samples of every-day work to show 
 the actual results of our system, and have endeavored to 
 make it so plain that a printer of moderate experience can 
 estimate on any class of work generally called for in a 
 printing office. 
 
 While estimating the cost of composition at $1.13>^ 
 per hour, including distribution, we fully agree that this 
 figure cannot be charged on large work, owing to severe 
 competition and a varied difference of opinion of printers 
 in regard to the cost of time. We will, therefore, allow 
 that small work and general commercial printing will bring 
 about $1.50 per hour for composition, and catalogue and 
 
 other large work fixmi 80 cents to $1.00 per hour. We 
 also admit tiiat the cost of compodtion may be reduced to 
 say $1.00 per hour under fevorable drcunu^ances, but our 
 figtttes are taken fixmi actual records kept during the 
 present de^^ssed condition of afbirs and re|^«sent neariy 
 the cost in a majority of offices on this coast where long 
 runs do not prevail. It must also be understood that the 
 figures given are for full journej'men of the best class to 
 be secured, and include salary of nianai^er, non-productive 
 labor, expenses, depreciation and interest. We think that 
 printers, generally, will concede that while our rate per 
 hour may appear higher than average estimates, the time 
 given on the work shown will be found much less than 
 would be the time of inferior workmen, while the work is 
 of a class that will give general satisfaction. We believe 
 there is economy in good labcM-, not only in establishing 
 for the office a reputation for first-class work, but in taking 
 care of material and guarding against destruction and dis- 
 order whu^ is largidy the cause of d^reciation. 
 
 We give the figures herein as the result of a sjrstem we 
 believe to be simple and comprehensive, and trust our 
 figures may only be disprovcn by a better or equally good 
 sjrstem practically demonstrstied. 
 
ricket 
 
 OR. 
 
 gi-gs S^zont Stteet^D 
 
 4S 
 
 mo. a 
 
 H. M. Barker & Co. 
 
 'Portland, Or^pn, 
 
 .1894. 
 
 Vortland, Oregon, 
 
 To the Trade: 
 
 We offer New Calcutta Grain Sacks, in lots to suit, 
 
 @ net cash, f. 0. b. Portland. Immediate shipment. 
 
 The above price good as long as our stock lasts . 
 
 Yours truly, 
 
 SPENCER' CL4RKE COMPANY. 
 
 189 
 
 HO. « 
 
 Ma a 
 
 40 
 
OOMUS Maolbod. 
 
 RUSSELL. MACLEOD A BLYTH. 
 
 MEAL KSTATK, INSURANCE AND FINANCIAL BROKERS. 
 
 n* CMMSWcs Investment Corporatism, LmUti, 
 
 or Enaaumn, Scotlamo. 
 l^tt SttHUk-AmKrUam Investment Co., Urn 
 
 OF EomBUMGH, SCOTUUiD. 
 
 fit 5. Fr 'viJent Institutiom, 
 
 Of ESMauasM, acoTuun. 
 
 W% Third Strbbt. 
 
 8. E. Co*. Oak. 
 
 TlL«l>HON( No. 13. 
 P. O. Box Mo. 86S. 
 
 PORTLAND, OREOON. 
 
 A. B. BHtn, I 
 
 Pope, Anderson & Co. 
 
 Incorporated. 
 Successors to QEO. POPE dk CO. 
 
 Hop AND Wool McaoHAirre, 
 
 POUTLANOt OmoOM. 
 
 NO. a 
 
 SO 
 
 FRANK RICHET. 
 
 JAMES ROBERTS. 
 
 RiCHET, Roberts & Kerr, 
 
 Wholesale Grocers, 
 
 COMMISSION MERCHANTS 
 
 FRUIT AND PRODUCE. Dried Fruits 
 
 coNsiaNMErm 
 
 SOLICITED 
 
 Specialty 
 
 • 9W • 
 
 Prash utA Drls4 FialUi« 
 OralR, 
 
 Poultry, EgrsB, 
 Produce, 
 
 112 AND 114 FRONT STREET, 
 
 Portland, Oregon. 
 
 Chas. T. Battelle, 
 
 MERCHANDISE BROKER, 
 
 OFFICES : 
 
 MHK OF MlrTttH OOLUMMA ■WIUMNO. 
 
 HO. T 
 
 Portland, Oregon. 
 
 NO. B 
 
ALEX. BERNSTEIN, 
 ATTORMEV AND COUNSCLLOR AT LAW, 
 C«r»«r F*«rtli mn4 Wathtnf t9ii Str«*ta, 
 
 POKTLANO, ORCOON. 
 
 Wathingten Block, 
 
 PERFECT INSTRUCTION IN THE GERMAN LANGUAGE 
 mr A vKHY Msy amo eotimmitmmtivm 
 MCTMOO, oivmm mr ... 
 
 Prof, J, 
 
 A MOST KmeimmTAKir 
 or M YUM' KxmuKMem. 
 
 Aoomma*» 944 FRONT STREET, 
 
 TO ACCOMMODATE THE PUPILS, 
 LESSONS WILL BE GIVEN AT ANY TIME 
 AT THEIR RESIDENCE. 
 
 TERMS EASY AND SUCCESS POSITIVE. 
 
 Portland, Oregon. 
 
 II 
 
 NO. I a 
 
 09 
 
 Mrs. Hm*r E. Jonbs 
 MM. J. MvncK 
 Mrs. Chas. E Laod 
 Mrs. Eluah CoRmnr 
 Miss May Paiuno 
 
 MRS. R. B. WUSON 
 
 Mrs. SomMBRHORN 
 Mrs. Cleveland Rockwell 
 Mrs. a. Meyer 
 Mrs. ADOira Wom 
 
 l^loor ^oiTirnittee 
 
 Capt. T. W. Symons 
 Geo. F. Holman 
 Arthur M. Minott 
 Fred M. Gilmore 
 Louis Goldsmith 
 Percy Blythe 
 Juuus Meier 
 
 Leonard C. Jones 
 P. E. Eastwick, Jr. 
 
 W. LiPMAN 
 
 Robert Morrow 
 B. B. Beekman 
 Geo. T. Meyers, Jr. 
 Dr. a. E. Mackay 
 
 nOHTIKM . MMCTV 
 
 MOk I* 
 
 58 
 
1. Walti 
 
 S. Lanceks 
 
 4. Walti 
 
 8. Deux TBmn 
 
 7. Waltz 
 
 PUUCA 
 
 9. Waltz 
 
 Order sr Dancu . . 
 
 10. Dmix Tbmps 
 
 11. Polka 
 
 12. Lancers 
 
 18. Waltz 
 
 14. IMnix Temps 
 
 18. Lancbbs 
 
 16. Waltz 
 
 17. Polka 
 
 18. Deux Temps 
 
 MO. IS 
 
 04 
 
 I. J. QMMrr, I 
 
 •>. K. 
 
 m. I. 
 
 • 6 
 
 RECEPTION AND ENTERTAINMENT COMMITTEE. 
 
 ONM. P. 
 
 W. N. 
 
 ^he (Somtncuial idiub, 
 
 Second Social ^^unions> 
 
 MOW 14 
 
 00 
 
- 1 neHu i - 
 
 Othres 
 
 Bouillon in Cups 
 
 Assorted Sandwiches 
 
 Pipes and Tobacco 
 
 06 
 
 Presideiif s Address E.J. HtHart 
 
 Song {MuUorpor Quartette 
 
 "A Night at the Opera" H. L. 'Brou-n 
 
 Sane £. HtKaf Towuttmd 
 
 Addnn~"SMi Of Orttn" . . . Hm. J. m. CUkmi 
 
 SoHC *....& C 
 
 RMdMhia 
 
 Address— "The RwHKtel SHutioii" . . *D. *D. O Mfk m t 
 
 Character Song Duncan Taylor 
 
 Improvisation — "Fire Eating" .... Frank Wright 
 SMuUoipor QfuirteU* 
 
 AuLO Lang Syne. 
 
 s 
 
 Q 
 
 5 »• 
 
 s 
 
 S3 
 
 I 
 
 (J} W 
 
 O n 
 
 I— I 
 CC 
 cC 
 !^ 
 
 o: 
 
 CO 
 
 o 
 o 
 
 O 
 
 0) 
 H 
 
 C 
 
 O 
 
 >> 
 
 o 
 
 v 
 
 o 
 
 -I 
 
 O 
 
 i 
 
 o 
 u 
 
 •4 
 
 u 
 
 a; 
 Q 
 
 >4 
 
 S 
 
 Q 
 M 
 
 S 2 t 
 
 ° s a 
 
 s 
 
 ii ty; « u 
 
 1 
 
 I 
 
 in 
 
 67 
 
. . MEMORANDUM 
 
 M»HOI»T. j 
 
 MASON. EHRMAN & CO.. 
 
 TM IMMIITBIIS. 
 
 C^MMIMION MmCHANTS. 
 
 BISHOP SCOTT ACADEMY, 
 w. mix, m. 0L. m>/iTCfmu. 
 
 A BOAKDIHO AMD DAY SCHOOL. 
 mUMDMO 1970. 
 
 Portland, Oregon, 
 
 .IB94 
 
 Connecticut pire Insurance Compang, 
 
 OtBm, Cor. Second and Stark Sts. 
 
 EOWARO MAIX, 
 
 m. MIIIMAM A CO. 
 
 Portland. OiwfiioN.. 
 
 -189. 
 
 68 
 
 |^arUani» (B^mxal ^isdvit ®a* 
 
 VU Car* #«9Mtllt Jllto*v i^i** 
 
 ^avtian^, ®re0OJt, 
 
 JAMES E. DAVIS & CO. 
 State. County and Municipal Securities, 
 247 stark street. 
 
 Portland. Oregon. 
 
 Ha M 
 
 CATLIN. V^AXIVFA.L & CATLIN, 
 
 ATTORNEYS AT LAW, 
 Upoiui 68 and 69, IVorcesler building. 
 
 Ma M 
 
 50 
 
Co. 
 
 AND HIGH QRAOK fUMIIL 
 
 Milk Co. 
 
 NKIMLANO AND ECONOMY BRANDS 
 EVAPORATED CREAM AND MILK. 
 
 Sprtets Bottling Co. 
 
 J. H. WILCOX, 
 
 MANUFACTURERS' AGENT, 
 
 Pnrit 
 
 ORANGES AND LEMONS. 
 
 Consolidated Rice Co. 
 
 178 FRONT STREET. 
 
 NEW ORLEANS, LA. 
 
 California Product Distributing Co. 
 
 MUTTS. (TO. 
 
 Portland, Oreqon^ 
 
 189-— 
 
 ecafn, ftonr, f eeb, 
 Ikmltfir, Veal, 
 . . JSutter . . 
 
 [000 000000000000 o oi 
 
 W. M. BflRNETT & Company, 
 
 TSLIPHONK 
 
 two.*; MUNTIS A 0S> 
 
 . Commission TVlei^ebants . 
 
 152 AND 154 Russell Street, 
 
 eo 
 
 A. S. MOSLMN 
 
 n 
 
 ^i«<D8 of tlie Qorflia^Ml 
 
 portlaqJ . Qregoq ^l89_ 
 
 (he iJost gatural aqd flrtiatio ^|]ot6graf)ll5 
 
 «• 
 
 NOflTHWBST OORN«R THIflO AND MOfllltSON STfUIVim 
 
 NO. 26 
 
 7EIUMS GASH. 
 
 . . . Ti y aW > i»U.S. GtU Ctim. 
 
 /S^S^ 
 
 ♦ Bought. OF*. K;HRL VELTEN. 
 
 U (J O U U U O U U O U U L> U O O O 0 O C O <-> 
 
 O O O O O o u 'J O u u u !J O O O O 0000000 
 
 ^^Uit0 • • • MADV IM THB 
 
 Xatest stifles 
 <3tl8calttee^ to fit 
 
 389 AuMBR Street 
 
 NO. S7 
 
ScATTu. Wash.. Omce: 
 
 Foot or SamcA Sinarr. 
 
 y<rjf 
 
 /i.- — 
 
 Seattle Fish Company, 
 
 Telephone 5«i 
 
 (AINSWORTH & DUNN) 
 
 AH bins subject to demand draft 1st and 15th of each month. CORNER FIFTH AND BURNSIDE STREETS. 
 
 c9/L- _ 
 
 'Oo ff^.'W. SSalted Gonipany, 2)z. 
 
 dak ^tzeet^ &nU:z6,Sngzas,et^,mindez6, 
 
 amd 8 S'S4 Second cftteeto ^uhlidhetd, ^elfpkone^HBo, i66 
 
 1 
 
 O 
 
 U 
 
 o 
 
 Of 
 
 < 
 
 D 
 O 
 
 O 
 
 q9 
 
 r 
 
 (/) 
 
 ILI 
 
 ILI 
 
 (fi 
 H 
 (/) 
 
 3 
 o 
 
 IT 
 o 
 
 lU 
 
 < 
 
 if) 
 u 
 
 o 
 
 « 
 
 S 
 
 « 
 
 s 
 
 0 
 
 I 
 
 • 
 
 Z 
 M 
 
 s 
 ■ 
 
 I- 
 < 
 
 Z 
 
 o 
 
 o 
 
 lU 
 
 c 
 
 < 
 
 I- 
 c 
 o 
 
 Q. 
 
 s 
 
 o 
 
 (0 
 
 DC 
 O 
 
 s 
 
 z 
 
 3 
 
 o 
 o 
 o 
 < 
 
 ttl 
 > 
 < 
 
 o S 
 
 C g 
 
 Ul 
 
 o 
 
 i 
 
 < 
 
 IL 
 U. 
 
 3 
 
 5 
 < 
 X 
 
 Q 
 Z 
 < 
 
 ■ 
 
 h 
 
 <Ji 
 
 QC 
 
 h 
 < 
 
 ■ 
 
 Q 
 
 G 
 0 
 
 a 
 8 
 
 o 
 O 
 
 X 
 
 « 
 
 O 
 c 
 
 o 
 
 g 
 
 O 
 
 43 
 *» 
 b 
 o 
 
 ?1 
 
 s • 
 
 £ i 
 
 n. i 
 
 0) a 
 
 O j| 
 
 t a 
 
 £ s 
 
 c * 
 o >> 
 
 fl 
 
 £ . 
 
 M 
 
 i 
 
 83 
 
f \ 
 95o. 465 ^ottLand,6tegon^ i8g— 
 
 eceived of- 
 
 oUazd, 
 
 Maxwell & Johnson, 
 
 64 
 
 I 
 
 o 
 
 z 
 < 
 
 U 
 
 Bl 
 
 at 
 
 a 
 z 
 
 in u 
 
 u 
 
 01 
 
 I 
 
 i 
 
 5 
 o 
 
 Q 
 
 •J 
 
 85 
 
 4 
 
 2 
 
 i 
 
 es 
 
M O 
 
 I 1 § I 
 
 5 
 I 
 
 i ^ 
 
 4 
 
 1 1 
 
 I 
 
 I 
 
 So 
 
 a. 
 
 s 1^ 
 
 !5 
 
 I 1 
 
 ^ -1 
 
 9* 
 ft; 
 
 O 
 
 'A 
 
 ! 
 
 o 
 
 i 
 
 1 2 I 
 
2 oi 
 
 OB rrt « 
 ^ CO ^ 
 
 o = s S - 
 ■= - 3 « :S -a S 
 
 o s 
 
 a ^ 2 5 -M 
 
 > o :s a w 
 
 «1 Tl 
 
 7 hi c .:: 
 
 > s 5s 5 S 
 
 O 3 
 
 S 
 
 c ? > S 2 -2 S 
 
 N g 
 
 ■c o» 
 
 ^ .s ^ 
 
 8, 
 If 
 
 o 3 
 
 -5 W! 
 
 ■n *i li n - 
 jr 4> 0} -s 5 ^ 
 
 2 * h 
 
 > 6 
 
 a u o .s 
 
 2 « ^ w ^ s * 
 
 s i a 
 
 O. OS 
 
 a 
 
 en o 
 
 a 
 
 « 5 00 
 
 "S a ~ so 
 5 a z ^ 
 
 c ^ 8 " a .S 
 55 '5 ^ r t « 
 
 a C 
 
 W a S 
 
 t3 O « 
 
 \2I a 
 
 I i-*''^ 5 a 8 
 
 ja o 
 
 m S2 0i 
 
 ^ 2 ?! ^ ^. ft^ c 
 
 ^ 1-1 
 
 Id o (u 
 
 >! Pi 
 
 §8 
 
 . < ^ 
 
 1ii X < 
 
 CO 
 
 QO 
 
 t: 05 
 
 t/j o 
 
 1-1 •'^ <^ 
 
 d cd 
 
 Q _* r- C 
 
 ID 
 
 « 03 
 
 5 qa « 
 z5 ■-! 
 
 a 
 
 ^ T' ^ 
 
 3J 
 
 H « 
 O 
 
 ' «> C o ^ 
 
 1» ■ r— ^ 
 
 !/j 03 O 
 
 03 
 
 5 'H 
 
 > 
 
 
 1 
 
 
 ica. 
 
 via 
 
 ba 
 
 (fl 
 a 
 
 
 bia 
 
 imxo 
 
 UIO 
 
 Afr 
 
 )ute 
 
 S 
 
 
 
 O 
 
 
 Coir 
 
 uccn 
 
 iles 
 
 in 
 03 
 
 
 
 
 e 
 
 O 
 
 I-I 
 
 he 
 
 ad 
 
 U 
 
 prefe 
 
 
 
 nd 
 
 4-> 
 
 03 
 
 o 
 
 
 03 
 
 V 
 
 
 bo 
 s 
 
 
 lOUS 
 
 Uth 
 
 rossi 
 
 on. 
 
 :5 
 
 
 1 
 
 u 
 
 4-1 
 
 t/2 
 
 c 
 
 -*-> 
 
 
 safe 
 
 ft Bo 
 
 nd, c 
 
 , on 
 
 ther 
 
 M W & 
 
 g H P 
 
 J2 o o g 
 
 - ^ 0^ 
 
 Pfi td 
 
 H 2 > 
 
 < ^ 5 
 
 » 
 
 70 
 
 i 
 
 a 
 
 S o 
 "S .. a 
 
 <3 .5 « 
 
 « a 
 
 bo 
 
 ■a p« ^ £ 
 
 « I Ji 
 
 .2; C « O 
 
 5taS.Si-Sfcg 
 l§ *3 ^ H 
 
 1^ 1^ 
 
 a "3 
 
 o ^ 
 a 
 
 M o 
 
 4-1 
 
 .S X a. 
 
 .2 S 
 
 to 
 
 a a 
 
 2 o 
 
 .5 S 
 
 a a 
 
 ^ ^ -2 & 
 
 * J3 <; 
 
 5 --S ^ ••s> a I 
 
 - a « 
 
 o ^ w a 
 
 . 
 
 9 n ^ 
 
 1 . 
 
 5 
 
 s o 
 
 4-1 O 
 
 S2 
 
 4> 
 
 S 2 
 
 Cl3 
 
 03 
 
 a; 
 
 u 
 
 a 2i a c -v 
 
 rt rt SS O o! v-j C 
 
 X «r ss - oj = ^ 
 
 60^ 
 
 be 2 2 
 
 r'. ^ X 
 
 ^ ^ = ^ 
 
 C S « 
 
 ^ .2 w .= 
 
 1> <4-l '75 
 
 ^ ^ ^ 
 
 t/5 
 
 C8 c« 
 
 cS • w S 
 
 t/3 t« 
 
 Cd I-I 
 
 <U CX, .0 
 
 - .2 g 
 
 e aj (« 
 
 CC ™ ^ 
 
 n 6 
 
 o! 
 
 o 4^ J- 
 
 . r" C 4, 
 
 C_. SI e r "T!! 
 
 C .5 ^ — 
 
 03 4; .2 
 
 04 fl "" 
 
 4> b S ^ 
 
 TJ £» 
 
 bc^ 
 
 :f s B § ^ 
 
 'C bit) 
 
 03 
 
 9-^ w 
 
 »" S 
 
 a> cd 
 
 0-1 
 
 03 03 t£ 
 
 03 C 
 
 H4 S 
 
 c o 
 
 Si ^ 
 
 § ^1 2i So s> 
 
 rO Cd O 
 
 03 
 
 cd 3 
 
 £ «4- 
 
 ttT 5 2 i> 
 
 (U 
 
 03 
 
 Cd <i) c 
 
 ^ 2 - 
 
 -1-1 cd 
 
 be 
 
 r- * *^ 
 
 flj •'r 
 
 03 
 
 be 
 
 t«jii-i*j^- c — CO 
 
 o cr 
 
 (L» C C J= 
 
 Cd 
 
 71 
 
TMH COST OK F'RINTING. 
 
 Ml 
 
 SAMPIJB. 
 
 Cost of 
 Stock 
 
 l^ER lUOv 
 AMD 102 
 
 Time 
 
 Composi- 
 tion 
 AT 11-60 
 
 Time 
 
 Press- 
 work 
 
 AT 75 CT8. 
 
 I 
 
 lOOO 
 
 1ET PRICE 
 3000 
 
 6000 
 
 1 
 
 BxTSboni — No. 6, XXX WMte, Rj^, No. 1 
 
 $ 1.25 
 
 20 
 
 IKX) 
 
 t 2 60 
 
 < A fiO 
 
 CIA RO 
 
 s 
 
 ** No. fi. XXX White;. Wood. No. 1 
 
 AS 
 
 20 
 
 
 
 O.OV 
 
 o nn 
 
 s 
 
 PosTAt. Cakd — 394m5!4 inches ^atock n«t) 
 
 10.00 
 
 30 
 
 I'OO 
 
 
 OO.VV 
 
 RA Rn 
 
 
 " " 3)^x5)4 *• " 
 
 10 00 
 
 15 
 
 1-00 
 
 11 16 
 
 X X* Xv 
 
 QO AC 
 
 R4 1R 
 
 s 
 
 ■oaom Cmmd —2itmA%i " 
 
 60 
 
 w 
 
 46 
 
 I'OO 
 
 o Rn 
 
 
 T on 
 
 
 - " 2iix3U " 
 
 
 SO 
 
 
 
 4 RA 
 
 T An 
 
 t.UU 
 
 T 
 
 ** 21^x41^ " 
 
 so 
 
 15 
 
 I'OO 
 
 1 AR 
 
 X«1Kf 
 
 4 1R 
 
 A AR 
 0.00 
 
 S 
 
 " " 3 x5 " 
 
 1.00 
 
 1.-00 
 
 1:16 
 
 8.46 
 
 6.96 
 
 10.46 
 
 9 
 
 "2 x3>i " 
 
 50 
 
 30 
 
 1:00 
 
 3.00 
 
 4.50 
 
 7.00 
 
 10 
 
 2>iz3>^ " 
 
 60 
 
 30 
 
 1:00 
 
 3.00 
 
 4.50 
 
 7.00 
 
 11 
 
 " " 2}ix3^ " 
 
 60 
 
 45 
 
 IKX) 
 
 3.40 
 
 4.90 
 
 7.40 
 
 IS 
 
 VisinsG Cakd— (100, $1.00; 200, |1.50) 
 
 
 
 
 
 
 
 IS 
 
 Baix Programme — Scored — ( lOO, |9.00 ; 200, $10.00) 
 
 4.50 
 
 5:00 
 
 4:00 
 
 15.00 
 
 28.50 
 
 42.00 
 
 14 
 
 
 3.50 
 
 3:00 
 
 4:00 
 
 11.00 
 
 22.50 
 
 34.00 
 
 15 
 
 NoTK Head 
 
 90 
 
 30 
 
 1:10 
 
 2.55 
 
 5.85 
 
 9.15 
 
 18 
 
 «« 
 
 1.00 
 
 20 
 
 1:10 
 
 2.40 
 
 5.90 
 
 9.40 
 
 17 
 
 «4 
 
 1.50 
 
 30 
 
 1:10 
 
 3.15 
 
 7.65 
 
 12.15 
 
 18 
 
 
 90 
 
 30 
 
 1:10 
 
 2.55 
 
 5.85 
 
 9.15 
 
 IB 
 
 1 
 
 «« 
 
 1.00 
 
 30 
 
 1:10 
 
 1 2.65 
 
 6.15 
 
 9.65 
 
 7» 
 
 TMJB COST Off PRINTING. 
 
 no* 
 
 SAMPI.B. 
 
 Cost of 
 Stock 
 
 PBRIOOO 
 AHB lO X 
 
 Time 
 
 COMMMI- 
 AT $lJiO 
 
 Time 
 Pkbss- 
 
 WOKK 
 
 AT 76 era. 
 
 I 
 
 lOOO 
 
 iUT PRICK 
 3000 
 
 5000 
 
 80 
 
 
 
 
 ftn 
 
 I.IU 
 
 
 ^ 0.70 
 
 $10.65 
 
 81 
 
 
 
 i.au 
 
 
 i:i& 
 
 3.00 
 
 7.10 
 
 11.20 
 
 88 
 
 « 
 
 
 1 RA 
 
 oU 
 
 J :io 
 
 O OA 
 
 7.70 
 
 H A AA 
 
 12.20 
 
 8S 
 
 It 
 
 
 1 on 
 l.oU 
 
 OA 
 SO 
 
 i:io 
 
 0.5U 
 
 8.60 
 
 4 A W A 
 
 13.70 
 
 8ft 
 
 fi 
 
 
 o nn 
 
 1:30 
 
 1 .on 
 
 lion 
 
 5.40 
 
 il A AA 
 
 10.90 
 
 4 A ^ A 
 
 16.40 
 
 95 
 
 <t 
 
 
 2.60 
 
 1:90 
 
 VJSO 
 
 6.90 
 
 12.40 
 
 ia90 
 
 86 
 
 
 
 80 
 
 1:30 
 
 1:30 
 
 4.20 
 
 7.30 
 
 10.40 
 
 87 
 
 
 
 1.30 
 
 
 1:30 
 
 5.35 
 
 9.36 
 
 13.15 
 
 88 
 
 
 
 2.40 
 
 45 
 
 1:40 
 
 4.80 
 
 11.10 
 
 17.40 
 
 88 
 
 
 
 1.60 
 
 IKK) 
 
 1:30 
 
 4.25 
 
 8.95 
 
 13.65 
 
 80 
 
 
 
 90 
 
 30 
 
 1:10 
 
 2.55 
 
 5.85 
 
 9.16 
 
 81 
 
 « 
 
 
 1.00 
 
 30 
 * 
 
 1:10 
 
 2.65 
 
 6.16 
 
 9.65 
 
 88 
 
 
 
 1.30 
 
 30 
 
 1:10 
 
 2.85 
 
 6.75 
 
 10.65 
 
 88 
 
 
 
 75 
 
 IMO 
 
 1:10 
 
 3.15 
 
 6.15 
 
 9.15 
 
 84 
 
 
 
 1.16 
 
 1:00 
 
 1:30 
 
 3.80 
 
 7.60 
 
 11.40 
 
 86 
 
 
 
 1.60 
 
 2K)0 
 
 1:45 
 
 5.80 
 
 10.30 
 
 14.80 
 
 86 
 
 Bii,i. OF Fare — 8^'xll inches (4 paj^es 5'^x8|2 
 
 inches each ) 
 
 1.75 
 
 14K)0 
 
 3:00 
 
 18.00 
 
 34.50 
 
 81.00 
 
 
 Composition, page 1, 0 hours ; pages 2, 3 and 4., 8 liours, 
 
 at $1.00 per hour. 
 
 
 
 
 
 
 
 
 Time on presswork calculated one hour per thousand impressions after the 
 
 
 
 
 
 
 
 
 first thousand. 
 
 
 
 
 
 
 
 
 78 
 
FHG COST OF F'HINTING 
 
 Hm. m— 
 
 «f Dr. 
 
 168 pages and c\)ver, 6x9 inches, sewed. 5,0O0 copies. 
 
 A4 rcamv 2." x 3>». r>0-lb S. & S. C. cream book $189 00 
 
 tSVS »h«-ts, 2«> X U,"!. 65-Ib. granite cover 14. 65 
 
 Add 15 per ccnC to cost of stock 80 55 
 
 MS tan t — p o rith m, at f i.oo per hoar am 00 
 
 - ww wthwM . .70 *• •• s 00 
 
 !• - a a wti i Mi . " .70 " " 7 00 
 
 m - H W rflM M lto l K ." .70 " 15 40 
 
 49 - aMke-«p. " .TO " *' 29 40 
 
 1*S', presswork. 1.50 " •* 215 OO 
 
 34 llM^ ink, at 50c per pound X2 OO 
 
 100 00 
 
 - 386 
 
 • TO 16 
 
 $904 00 
 
 508 pages, 5% X 8% inches, half roan. 500 copies. 
 18 reams, 25 x 38, 70-lb. S. & S. C. book, at 8 cenU f 100 80 
 
 360,996 ems brevier, at 
 263,712 '• small pica, 
 5,148 " nonpareil, ' 
 7 hours composition, 
 7 " corrections, ' 
 6 altermtioms, 
 173 ** pnMl^readlBs, ' 
 187 " make-up, 
 80 " presswork. 
 
 $ 1 00 301 00 
 
 1 00 263 70 
 
 1.00 5 16 
 
 100 7 00 
 
 .76 6 35 
 
 .78 4 60 
 
 •78 180 00 
 
 •75 102 75 
 
 1-50 120 00 
 
 3 steel engravings and priirtiiic 525 00 
 
 13 photo engravings 218 40 
 
 Expressage jo 4S 
 
 Binding — half roan ygff 00 
 
 tuh, w i« |>| »lin Md deHTcry , 13 OO 
 
 $3,000 00 
 
 , L Ow O. P. 
 
 N*^ M— Catalogue for Academy. 
 
 ««» lactea. wire stIUAcd. no coven. Copy famished at 6 
 ; w wk deUrered at lO dodc A. M. IbMowiag day. 4,800 copies daily 
 iday*. Total anni^ber,37.«0O: total amber of pacc%804. 
 
 25 X 38. 4.0-lb book, at 6 cents f 223 20 
 
 wrapping 168 00 
 
 ems brcTier, at J I.OO 468 60 
 
 T»,016 ■• smallptca, " l.OO 78 OO 
 
 1 2 Hoar* c o erec tio ns, " .75 9 oO 
 
 100 •• im^tcadnv. - .75. 75 oo 
 
 134 - Mke>«p. " .75 93 00 
 
 tm&H •• piua a mk . iJiO 155 25 
 
 6 50 
 
 $1,376 66 
 
 66 page* and cow, (8 pages cuts ) GV, xO'i inches, wire stltdMd, ftyi pasted to 
 
 cover. 2,000 copies. 
 
 9% reams, 38 x42, 80-lb. 8. & 8. C bo<*, at 8 eenU $ 85 50 
 
 620 sheets, 20x25, hand-made cover 12 OO 
 
 Binding. 20 OO 
 
 •60 hours composition, at |1.00 60 OO 
 
 6 corrections, " .75.... 4 SO 
 
 12 proof-reading," .75 9 OO 
 
 22 " make-up, " .76.... 16 60 
 
 36 " presswork, " ijio 63 50 
 
 lak, wrapptag aad deUreiy 4 oo 
 
 $384 00 
 
 •86,000 ems mcaaaiemest. Bet on time. 
 
 74 
 
•V. 
 
 ^^^^^^ 
 
 I 
 
 is * i