GIFT. : ::•.:: ■.;. V:' i **, * * • \ * -'.* - *, «—«-«- GUIDE FOR Making Departmental Budgets AND Interpreting the Scope of Appropriation Items 1917 OHIO o- : i\i BUDGET CODE AND EXPLANATIONS E. M. FULLINGTON, Budget Commissioner W. T. DONALDSON, Assistant Commissioner N. B Akin, Secretary September First, Nineteen Sixteen Columbus, Ohio: The F. J. Heer Printing Co. 1916 Bound at the State Bindery. r 0- NOTICE. Fill in blank spaces with ink. Add columns correctly. Leave a line blank after each classification. Don't crowd the sheets — ask for more blanks if needed. Classify requests correctly — if in doubt consult the Guide or inquire. Tivo sets of blanks are sent herewith — return one filled out. Don't use rubber stamp methods — give each item some thought. Ask for what you need and no more. Wherever requests for items are appreciably greater than amount spent last year explain the increase. Don't ask for money under classifications where you don't need it. Don't expect to get something you don't ask for. Don't guess the amount you will need and say you will turn back what you don't use ; that method harks back to the stone age in public finance. Itemize your requests ; it is not easy for the budget commissioner or finance committee to reduce requests which are based on actual costs of definitely stated amounts. On the other hand if totals look too big there is a temptation to assume that a round figure request with no sup- porting detail like D-u $4,000 is but a rough estimate or perhaps lightly considered guess and that $2,500 will suffice. Make your estimates after careful consideration and make them final. Don't come before the committee with supplementary requests totally different from the original. This suggests to the finance committee either that you were careless in one of your most important duties — that of doing your part toward securing necessary funds — or that you were ignorant of the needs of your own department. Supplementary requests too, are apt to raise the question as to whether your latest revision is final and dependable. Total requests for each subclassification and add these totals to get standard account totals as follows : E — Equipment — Request Subtotals E. 1. Office — 2 Typewriters 1166 06 3 Desks 150 00 Chair 12 00 5 Rugs 148 00 Subtotal E. 1 |476 06 2 B. c. 3 531632 E. §; General Plant— ' Wagon for general use $125 00 Harness 60 00 Miscellaneous :S40 00 Subtotal E. 6 $525 00 Total E $1 ,001 06 BUDGET CODE. Operation and Maintenance. Personal Service — A. Salaries B. Wages C. Unclassified Other Ordinary Expenses — D. Supplies — G. I. Food 2. Forage 3- Fuel 4- Water 5- Light, Heat and Power 6. Wearing Apparel 7- Office 8. Medical 9- Cleaning IO. Educational 1 1. Agricultural 12. General Plant Equipment — i. Office 2. Household 3- Agricultural 4- Livestock 5- Surgical 6. Educational 7- Automobiles 8. General Plant Materials — I. Constructive 2. Upkeep and Repair Mi iscellaneous Service — i. Repairs 2. Telegraph and Telephone 3- Express, Freight and Drayage 4- Traveling Expenses 5- Rent 6. Insurance /• General Plant .".n; V . v : :■ : '•■' 6 lYivilribuhOUs — ''" i. Awards of Merit 2. Social Aid 3. Payments Due Subdivisions Capital Outlay — J. Lands, Buildings and Fixtures — I. Purchase of Land 2. 3- 4- 5- Buildings Non-structural Improvements Major Equipment and Appurtenances Miscellaneous Capital Equipment K. Rotary Funds THE SCHEME. Expenditures are made for two main purposes : i. Operation and Maintenance 2. Capital Outlay For reasons of expediency Operation and Maintenance is divided into two general groups : i. Personal Service 2. Other Ordinary Expenses Personal Service is subdivided into i. Salaries 2. Wages 3. Unclassified Other Ordinary Expenses is subdivided into 1. Supplies Equipment Materials Miscellaneous Service Contributions Contingencies Capital Outlay is divided into 1. Lands, Buildings and Fixtures 2. Rotary Funds Lands, Buildings and Fixtures is subdivided into 1. Purchase of Land 2. Buildings 3. Non-structural Improvements 4. Major Equipment and Appurtenances 5. Miscellaneous Capital Equipment The scope of the subclassifications is indicated by the following sug- gestions and examples : Definitions. A. Salaries — Include under this head all permanent positions. B. Wages — Include under this head temporary positions (those for a fraction of a year only) and all labor paid on day or hour basis. Do not in- clude permanent positions like janitors, messengers, firemen, etc. 3 b. c. 7 C. UAclassihCw — • ' : . Include under this head estimates for lump sum personal service payments the general character of which is illustrated hy the following partial list : Lecturers' fees Doctor or veterinary bills Legal fees Analysis fees Witness fees Referee fees Payments for piece work Payments for services of orchestras, bands, etc. Include under this head also, estimates for work, the major part of which is for personal service, or which is of such a nature that it is not easy to separate the personal service from the cost of other ordi- nary expenditures, the general character of which is indicated by the following partial list : Supplementary institute work. Cost of prosecutions including mileage and maintenance of witnesses. Conviction, prosecution and transportation of convicts. Include under this head also, new work authorized by the current (1917) session of the General Assembly which lack of time or experi- ence renders it difficult to classify, the major part of which however, will probably be personal service. The general character of this work is indicated by the following examples from the 191 5-16 appropria- tion bill. Prevention of blindness among infants as per H. B. No. 480. Women's employment work, Cleveland. Include also requests for extra personal service for work the extent of which cannot be estimated because it will depend on conditions beyond the department's control, like Physical Valuation of Public Utilities. D. Supplies — This subclassification is intended to cover articles and substances which are destroyed or materially impaired if used once or for a very short time. The best examples are to be found in substances utterly destroyed in being used once, like coal, water, beef, lubricants, fertilizers and ink; certain tools of small cost have practically no appraisal value after having been used and are therefore classified as supplies, like pencils, scythe stones, typewriter ribbons and, by slight gradations this class shades off into more permanent equipment. In practice there is little difficulty in differentiating between supplies, equipment and mate- rials and classifying them properly if correct conceptions of the terms are grasped. Remember classifications frequently depend upon proposed uses. Depending upon the use to which a given substance is to be put it may be either a supply, equipment or material. To illustrate : a bar of steel might be used to test the tensile strength of a machine in which case it would be a supply; if used to make a shaft it would be material; if used as an instrument to tighten barbed wire fence it would be equipment. The partial lists printed herewith will in most cases indicate the classification to which an article or a substance usually belongs. Bear in mind however that the proposed use is the controlling factor in classi- fication and therefore that the same article or substance may be classified in several different ways. If doubt exists in any case a ruling can be had from the budget commission. Never include freight and express charges as a part of the cost of supplies, material or equipment — classify them under G-3. 1. Food — Self explanatory. Does not include medicines. Does not include food for animals. Includes cattle to be slaughtered for food. 2. Forage — Bird seed Bran Chicken feed Charcoal for poultry Condition powders Corn Cuttle fish Ensilage Fodder Food for specimens Grain Gluten Hay Medicine for animals Mill feed Oats Oyster shells Salt for stock Serum for hogs Straw Veterinary Supplies Wheat 10 D. 3. Fuel — Alcohol when used as fuel Charcoal Coal Gas Gasoline for motors, automobiles and engines Oil when used as fuel Wood D. 4. Light, heat and power — Self-explanatory. D. 5. Water — Include all water purchased except that used in the office for drinking purposes which should be classified under D. 7. D. 6. Wearing Apparel — Aprons Badges Bibs Bonnets Boots Buttons (Collar) Canvas suits Caps Coats Collars Corsets Handkerchiefs Mittens Pajamas D. 7. Office — Blank books Blank forms Carbon paper Clips Envelopes Ice for office Ink- Mucilage Pads, desk Pens Periodicals and papers Paste, library II Postage Stationery Typewriter ribbons Water, drinking for office D. 8. Medical — Include surgical and optical Alcohol Bandages, muslin Beans, vanilla Bottles, medicine Capsules Chemicals. See D. 10 Corks, assorted Cotton, absorbent Cots, finger Drugs Flasks Gauze, absorbent and iodoform Journals, medical Liquors Medicines Nipples, rubber, paper, filter Plasters, all kinds Sponges, surgical Tissue, gutta percha Vaccination points and shields D. 9. Cleaning — Acids for laundry Beeswax Bleach Bluing Borax Cleansers, all kinds Disinfectants Ink, indelible for laundry Insecticide Lime for disinfecting Lye Pins, laundry Polish, furniture, shoe, harness, metal, etc Soap, harness, laundry, toilet Sponges, stable Starch 12 D. 10. Educational. Include recreational and religious Acids for laboratory Cards, playing Chemicals Christmas greens and trees Crayon Diplomas Laboratory supplies Paper, examination, kindergarten, etc. Music, sheet Periodicals Tablets, school Pencils, pens, penholders, etc. Reagents Recreational and religious supplies D. ii. Agricultural — Include horticultural Axle grease Bee foundations Berry shrubs Bulbs Dairy supplies Fertilizers Grape vines Horticultural supplies Lime for fertilizer Lubricants for agricultural machinery Packing supplies Plants Paris green Salt for killing weeds Seeds Spraying fluids Trees Twine, binder Wire for baling D. 12. General Plant — Include supplies not readily classified elsewhere Axle grease Bags, paper Belt dressing Candles 13 Cans, fruit and vegetable Carbons Carbon brushes Cartridges Chalk, carpenter Chamois skins Cord, carpenter and window sash Dust absorbents for sweeping Eggs for hatching (usually D. u) Emery cloth Emery paper Excelsior for water heaters Fly paper Fuses Graphite Hog rings Horse shoes Ice, for refrigerating purposes Incandescent bulbs Landscape supplies Leaders for films Lime for water softener Mantles, gas Matches Menthol Mothballs Needles Oakum Oils, lubricating, etc. Packing Paper, sand, tissue, toilet and wrapping Paper sacks Paraffine Paste, wall Pins, blanket, brass, etc. Pipes, tobacco Plates, paper Photographic supplies Poison, rat Resin Rope Rubbers, can Sealing wax Soda ash for boilers Tacks, carpet 14 D 12. General Plant — Concluded Tobacco, chewing and smoking Tooth picks Twine, wrapping Waste Wicking Wire fuse E. Equipment — Include under this head livestock, and articles which are not sensibly impaired by being used once. Do not include equipment for new offices or buildings or other new equip- ment not intended to replace some worn out or obselete. Ask for such under J-5. E. 1. Office — Adding machines Bags, mail and money Baskets, letter Binders, loose leaf Card index cabinets Carpets, office City directory File cases Fixtures, office Furniture, office Letter presses Letter press stands Mimeographs Rulers Safes Scales, office Seals, notarial and official Stamps, rubber Typewriters E. 2. Household — Include all ordinary house and institution furnishings. Bags, laundry Baskets Basins Beaters, carpet and egg Beds Bedding Bellows, fire Bells, dinner i5 Benches, seating Bins, food Boards, bread, meat and ironing, etc. Bolster and cases Boilers, cooking and wash Bookcases except for schools and offices Boxes, food, knife, linen, etc. Bowls, china, wash, etc. Brackets Bric-a-brac Brooms, household Brushes, clothes, hair, scrub, shoe, tooth and wall Buckets Burners Cabinets, wall Cans, food, garbage and sprinkling Can openers Carpets Carpet paper Carpet sweepers Cars, food Cases, chemical Centerpieces Chairs Chests . Clocks Clothes hangers Coolers, water Cooking utensils Coffee grinders Commodes Cord, picture Corers Cork screws Corn poppers Cots Covers, chair, dresser, stand, etc. Cradles Crocks Cruets Cupboards Curtains Curtain stretchers Curtain poles and rods Cushions i6 E. 2. Household — Continued Cuspidors Cuspidor mats Cutlery Dishwashers Doilies Door mats Dough mixers Desks, writing Draperies Dressers Dust pans Earthenware jugs Fans, palmleaf Fixtures, household and institutional Glassware Globes, lantern and lamp Graniteware Graters Grinders Hall mats Hampers Hot plates Ice boxes Ice crushers Ice cream freezers Irons Jardiniers Jars, fruit, etc. Lamps, electric and oil Machines, slicing Mashers, potato Matting Mattress covers Mattresses Measures, milk, etc. Meat tables Mirrors Molds, bread, cake, etc. Mops Napkins Oilcloth - Ovens Paddles, meat Pans, baking and dish i7 Pictures Pillows Pillow cases Poles, curtain Racks, bread, clothes, etc. Ranges Refrigerators Roasters Scissors (except barbers and surgical) Screens Shelves, book and hanging Sieves (except plasterers, etc.) Slop jars Soap dishes Steam tables Steamers Tables Tidies Troughs, bakers Tubs Umbrella holders Urns Vases, except lawn Wardrobes Washboards Watercoolers Wringers Window shades E. 3. Agricultural — gricuuurai — All ordinary agricultural implements. Do not confuse with Agricultural Supplies D-n. Barrels, pork, cider, etc. Bags, grain. Boxes, berry Butchering utensils Chains Crates, potato, egg, etc. Cutters Cultivators Crowbars Diggers, potato Drills, grain Forks, hay Harnesses i8 E. 3. Agricultural — Concluded Harrows Hoes Hooks, pruning, hog, etc. Huskers Incubators Jacks, lifting Manure spreaders Mauls, post Milk cans Mowers Mills, fanning Pitchforks Plows Presses, hay, cider, etc. Pulleys Rakes, hay, garden, etc. Rope, hay Rollers Saws, crosscut, etc. Seeders Shellers, corn Shoes, lock Shears, sheep Shovels, grain, stable, etc. Sleds Spades Stretchers, wire Tedders Track, hay Wagons Wagon boxes Weeders E 4. Livestock — Bees Cattle Hogs Horses Mules Partridges, Pheasants, etc. Poultry and Game, live (D. 1 when purchased for food) Sheep Zoological specimens 19 E 5. Surgical — Include medical, dental, veterinary and optical instru- ments. Applicators Atomizers Atomizer bulbs Bags, ice Baskets, test tube (except educational institutions) Baths, eye Bed pans Beakers, graduated Blankets, electric Bottles, drop, glass stoppered, hot water, nursing, etc. Boxes and bedding Burettes, graduating Burners, Bunsen (except educational institutions) Brushes, bottle and camels hair Buttons, Murphy Cabinets, medicine Pans, douche and enema Caps, ice Cars, operating Cases, hypo, medicine, slide and surgical Catheters Chairs, invalid Chisels, bone Clamps, artery Cups, invalid Depressors Dilators Droppers, medicine Forceps Fumigators Gloves, rubber Instruments, dental, hospital, optical and veterinary Lactometer Mallets, post mortem Microscopes Mortar and pestle Needles, puncture and surgical Nozzles, syringe Probang Pump, stomach Snares, tonsils . 20 E. 5. Surgical — Concluded Spectacles Speculae f Spray, medical Stretchers, hospital and rubber Surgical cases Tables, examination, invalid, instrument, laboratory, mas- sage and operating Thermometers, medical Tourniquet Trees, surgical Tubes, medical Tubing, capillary pipettes, glass and rubber Urinals, portable Urinometers Veterinary instruments and apparatus E 6. Educational — Include also recreational and religious equipment. Do not include new books to enlarge libraries. Ask for them under J-5. Include books for departments and institutions and those which are needed to take the place of worn-out or obsolete books in library. Apparatus for school laboratory Baseballs and bats Billiard balls, tables and cues Bibles Books, library, school, music, etc. Blackboards Charts, Chart holders Croquet sets Gymnasium apparatus Hammocks Indexes, Poole's, etc. Kindergarten apparatus Laboratory fixtures Manikins, physiological Maps Masks, baseball, etc. ' Musical instruments Phonograph records Piano stools Pins, bowling Protectors, catchers 21 Racks, cue and pool ball Sabres School apparatus School furnishings and fixtures Screens, moving picture Shoes, baseball Stands, music Swords Tables, billiard and pool Teachers' desk, chairs, etc. Tennis nets, racquets and balls Uniforms, baseball, football and basket-ball Waste baskets E 7. Automobiles — Automobiles Auto trucks Motorcycles E 8. General Plant — Include all equipment not otherwise classified. Anvils Aprons, mangle Auger, posts and bits Axes Barrels Baskets, bushel, laundry, hanging, storeroom and waste Bath tubs Batteries, dry cell • Beef trees Bellows Bells, sleigh Belts, machinery Benches, cutting ,workmen's, lawn, etc. Bender tire Benders Blankets, horse Boards, print Boots, horse Boxes, miter Boxes, shoeing Bowls, closet Bowls, wash Braces Bridles 22 E. 8. Generl Plant — Continued Brooms, stable Brushes, carbon, counter, curry, paint and glue Burners, gas Caddies, tin Calipers Canopies Cans, fumigating, oil and turpentine Cases, show Chains, arc Chairs, barbers Chalk line Chest, tool Chisels Clamps, furniture Cleavers Clippers Collars, horse Combs, curry Compasses Crowbar Cups, grease Cutter, glass, diamond, etc. Cutting boxes Dampers, regulating Dies and taps Dividers Drills, except grain Electric batteries Extinguishers, fire Extractors Fans, electric Feeders, machine Files Filters Fire-arms, all kinds Flags Forks, stable Frames, hack saw, printing and quilting Funnels, plumbers Gauges Generators Glands Grindstones Halters 23 Hammers Handles, hatchet, saw, socket, etc. Handcuffs Hangers, shaft Harness Hatchets Heaters, water Hitching, blocks and straps Hooks and rollers Hooks, belt, scaffold, etc. Horse, saddlers Hose racks, reels, etc. Ice making machinery Irons, soldering Jacks Kettles, glue Keys Knives, butchering, draw, etc. Knobs, door Ladders Lamps for lighting grounds Lamp reflectors Lathe Laundry nets Levels Locks Lockers Looms Machinery, industrial and laundry Mallets Mangle covers Martingales Mattocks Measures, tape Moulds, industrial Mouse traps Mud boats Nail pullers Nets, horse Nippers Nozzles, hose Oil cans Pads, harness Photographic instruments Picks b. c. 24 E. 8. Generl Plant — Continued Pickers, hair Pins, check and turn Pincers Planes, hack Plyers Plugs and cords, telephone Pruners Pulleys Punchers Racks, bolt, fire hose, steam, etc. Radiators. Rain covers, horse Rasps Reels, hose Range, lead Revolvers Ringer coils Rivet sets Robes, carriage Rollers, hand and horse Rope Rostrums Saddles Saddle covers Sash, hot bed Saws, except medical, surgical and agricultural Scaffolds Scales Scrapers, bench, block and grading Screens, sand, gravel and windmill Screwdrivers Scythes Sewing machines Shoe-blacking stands Shovels Showers, bath Sickles Slater's stake Slaughtering windlass Slugshot Snaps, harness Snips, tinners Soldering irons and copper? Spades Splitters, beef Squares Stakes Stands, blacksmiths Starchers, shirt bosom Stepladders Stocks and dies Storm sheets Syphons Swages Swings Tables, morgue Tanks, hot water, oil, gas and photographic Tap borer Tarpaulin Tents Testers, egg Thermometers Tongs, ice and pipe Tools Tool chests Traces Tracing wheels Trestles Trowels Trucks, hand Tumblers, clothes Vises Wedges Wheelbarrows Whips F Materials — Materials are substances and articles, raw or partially manufactured, used in manufacture or repair work. In- clude parts of machinery or other equipment which com- bined with other parts make up the equipment unit. Ask for materials under F I for new work which does not involve a permanent capital improvement like warp, bat- ting, thread, etc.. for making clothes. Ask for materials under F 2 for upkeep and repair work. Do not ask for materials, for new buildings, revetment walls, bridges, new roads, etc., under materials, include them in your requests under J. 26 Constructive, or F 2. Upkeep and Repair — Alcohol Asbestos Asbestos paper Asphaltum Babbitt metal Balls, fuller, float and syphon Bars, grate Basin cocks and stops Belt lacing Bands, lead Benzine Bibs, -compression, hose, link and self-closing Block, fuse, rosette and wood Boiler tubes Bolts Boxes, outlet Brads Brass, sheet Brick Bronze, gold and aluminum Boom corn Broom sticks Broom twine and wire Burlap Butts Buttons Bushing Cane Canvas Casters, all kinds Castings Cement Clay, fire Cleats Chrome Coils Copper Corset steels Elbows Ells Faucets Fencing, iron and wire Flanges Frames, door and window 27 Gaskets Gimp Glass, window Gravel Hair Handles Hasps Hinges Hooks and eyes Hooks, brass, ceiling, robe and screw Ink, printers Insulators, glass Iron-bar, galvanized, Russia Kalsomine Keys, blank Latches Lath Lead, calking, red, sheet and white Leather Lifts Lime, except agricultural and disinfecting Lugs, copper Lumber Moss, decorating and upholstering Nails Netting, mosquito Nipples, metal Nuts Oils for paints Oils for roads Paper, building and roofing Paper to be printed Paint Pins Pipe Pipe covering Pipe fittings Plaster Plaster of Paris Plates, tin and ceiling Plush, upholstering Pumice stone Push buttons Putty Rags, carpet 28 . Constructive, or F 2. Upkeep and Repair — Concluded Rims, chamber and wheel Rings, flush and shade Rivets Rubber tires, chair and food conveyors Sand Seats for chairs and benches Screws Screw eyes Shingles Solder Solder fluid, paste, wiping and wire Spindles, porch Springs, closet, door, unholstering, wagon Spokes Stone Structural iron and steel Tacks Tees Thread Tile Tool steel Tow tuft Turpentine Twine, mattress, spring, tufting Unions Valves Varnish Warp, carpet Washers, iron and rubber Weather stripping Weights, window Whiting ' I Wire ! Wire cloth Wood fibre Zinc Miscellaneous Service — This is intended as a broad classification to include be- sides contract service estimates for rent, insurance and activities which can be foreseen but the exact nature of the cost of which cannot be foretold. 20 G i. Repairs — Include here only requests for repairs to be let by contract when such repairs are needed to keep the plant up to normal condition. If repairs are in the nature of reconstruction which will leave the plant in better condi- tion than ever before make the request under J 2. If re- pairs are to be made by the department ask for the money under B Wages and for materials under F 2 Upkeep and Repairs. G 2. Telegraph and Telephone — Include telephone rental and toll charges except toll charges paid by individuals while on trips. Ask for them under G 4. G 3. Express, Freight and Drayage — Self-explanatory. G 4. Traveling Expenses — Include such expenses as railroad, traction, street car, boat, bus and taxi fares, hotel and restaurant bills, postage, telegraph, telephone and express charges while traveling on state business. G 5. Rent — Besides rent of buildings and space include rent of machines and postorhce boxes. Do not include telephone rental (See G 2.) G 6. Insurance — Besides insurance on buildings include premium on bonds. G. 7. General Plant — Include under this head expenditures for service not elsewhere readily classified. When expenditures for serv- ice involves expenditures for supplies, equipment, etc., this may be included. Do not expect to pay salaries or wages from this item except in cases where funds are appropriated for work of a peculiar character which it is desired to con- sider as a unit. The general character of such service as should be requested under this head is indicated by the following examples : Burial expenses Cleaning carpets, buildings, etc. Hire of horses Laundry work when done outside institution except towels for offices (See D 7) 3° G. 7. General Plant — Concluded Moving mine rescue car Photographs Piano tuning Printing Rewards for capture Shoeing horses Shows and entertainments except lecturers' fees, payments for orchestras, bands, etc. (See C) Western Union time service Also include under this head the expenditures for activities distinctive in their nature which it is desired to keep separate from the general departmental expenditures the major part of which is not for personal service like Junior contest work Inter-county highway work Main market highway work Lake Erie fish propagation Also include under this head requests for new activi- ties authorized by the current (1917) session of the Gen- eral Assembly when lack of time or comparative expendi- ture data makes it inexpedient to classify the contemplated expenditure, the major part of which will probably not be for personal service, like Industrial safety and welfare work Experiments in eradicating hog cholera H. Contributions — Include under this head all contributions and dona- tions of whatever nature. H 1. Awards of Merit — Include prizes, scholarships where no work is involved, payments for medals, salaries of persons on sick leave and of professors emeriti if no service is rendered at present, trips given as prizes, etc. H 2. Social Aid — Include here payments to make good losses incurred in blind employment, initial funds for discharged inmates of institutions, payments to readers for blind students, etc. H 3. Payments Due Sub-divisions — Include here state aid to common schools, state aid to weak school districts, state aid to schools for blind, deaf and crippled children, state payments to subdivisions for paving, etc., contiguous to state property. 3i I. Contingencies — This classification should include only unforeseeable expenses. Contingencies may involve Personal Service or Capital Outlay but are most likely to fall within Other Ordinary Expenses and for that reason they are regarded as belonging to that group. Very few departments have need under our transfer system of contingencies and very few will be recommended. Funds having been appro- priated under this head however, should be available for any legitimate expenditure including Personal Service. Capital Outlay — J. Lands, Buildings and Fixtures — Under this head include requests for increasing the permanent assets of the state only. J i. Purchase of Land — Self-explanatory. J 2. Buildings — Include under this head all new buildings, additions, and all contemplated remodeling of buildings which will leave them in better condition than ever before. Do not include repairs to keep plant up to normal condition. Ask for such improvements under G i. J 3. Non-structural Improvements — Include under this head requests for appropriations for purposes the general character of which is indicated by the following partial list : Aqueducts and canals Bridges Cisterns Culverts Dams Ditches Drainage Dredging Flumes Fencing Grading Lawns Landscaping Levees Repairing culverts Revetment walls 32 J 3. Non-structural Improvements — Concluded Roads Shrubbery Sidewalks Sluices Tunnels Wasteways Walls Wells J 4. Major Apparatus and Appurtenances — Include under this head requests for appropriations for purposes the general character of which is indicated by the following partial lists. Do not ask for equipment which costs but little or which takes the place of worn-out equipment which was originally as good as that now re- quested. Ask for such under E 8. Bake ovens Boilers Cables Coal handling equipment Cold storage plants Dredges Dry dock gates Elevators Engines Farrowing houses Fire escapes Frost jackets Generators Heating systems Motors Motor boats Piping Pumps Septic tanks Sewage disposal plants Smokestacks Shaker grates Stokers Telephone systems Transformers Vacuum pumps Water softening plants 33 J 5. Miscellaneous Capital Equipment — Include all equipment for new buildings and offices. Include also books for enlarging library and new equip- ment which represents a capital outlay. Do not include equipment to replace that which was originally satisfactory but has become obsolete or worn-out. Ask for such under E. K. Rotary Funds — These are self-sustaining funds originally appropriated by the state for carrying on certain work. The initial rotary fund allotments are included under Capital Outlay on the theory that since the fund is always intact no de- preciation of capital occurs and the social service rendered is sufficient interest on the investment. Examples : Blind employment — Commission for the Blind. Central Warehouse — Board of Administration. Dental Clinic — Ohio State University. Millinery work — Wilf erf orce University. COMMODITIES ALPHABETICALLY ARRANGED AND MOST USUAL CLASSIFICATIONS INDICATED. Acids D-8, D-10 Adding Machine E-l Agricultural Implements... E-3 Alcohol D-3, D-8, D-10 Ammonia, Anhydrous D-9 Amusement Paraphernalia. E-6 Angle Iron F-l, F-2 Asbestos F-l, F-2 Asphaltum F-l, F-2 Attachments, Lock & Slug. F-l, F-2 Atomizers E-5 Auger Posts E-8 Automobiles E-7 Awards G-7, H-l Axes E-3, E-8 Axle Grease D-ll. D-12 Axles, Auto F-2 Axles, Wagon F-2 Babbitt Metal F-l, F-2 Badges D-6, H-l Bags, Paper D-12 Bags, Mail, Money E-l Bags, Laundry, Ice E-2 Balls, Base, Billiard, Bowl- ing, Tennis E-6 Balls, Fuller F-l, F-2 Bandage, Muslin D-8 Barrels D-ll, E-3, E-8 Bars, Grate F-2 Basins E-2 Basin, Cocks, Stops F-l, F-2 Baskets, Bushel E-3, E-8 Baskets, Clothes, Knife.... E-2 Baskets, Laundry E-8 Baskets, Letter E-l Baskets, Test Tube E-5, E-fi Baskets, Waste E-l, E-2, E-fi Batteries, Dry Cell D-10, D-12 Bathtubs E-2. J-4, J-5 Bats, Baseball E-fi Bats, Cotton, Upholster F-l Beakers, Graduating E-.">, E-fi Bean, Vanilla D-l, D-8 Beaters, Carpet, Egg E-2 Bed Pads, Springs, Spreads E-2 Beds E-2 Beef trees E-8 Bee Foundation D-ll , Beehives J-4 Bees E-4 Beeswax D-9, D-12 Bellows, Powder E-3, E-8 Bellows, Fire J-5, J-4, E-8, E-2 Bells, Dinner E-2 Bells, Sleigh E-8 Belt Dressing D-12 Belt Lacing D-12, F-2 Belting E-8 Belts, Restraining E-8 Benches, Bread, Hall E-2 Benches, Lawn, Machinists' E-8 Bench Racks ....' F-2 Bender, Tire E-8 Bends, Lead F-l, F-2 Benzine D-9 Bibs D-fi Bibs, Hose, Link F-l. F-2 Bibles E-fi Billiard Tables E-fi Binders, Loose Leaf E-l Binders, Grain E-3 Binder Twine D-ll Bins, Cake E-2 Bird Seed D-2 Bits E-8 Blackboards E-6 Blacking D-9, F-2 Blankets, Horse E-3. E-8 Blankets, Indestructible . . . E-2 Blankbooks D-7 Blank Keys F-l, F-2 Blanks, Looseleaf, Printed. D-7 Bleach D-9 Blocks, Wood, Fuse, Ro- sette E-fi, E-8. F-l, F-2 Blouses D-ii Blowers E-8 Bluing D-9 Boarding Horses G-7 Boards, Bread, Ironing E-2 34 35 COMMODITIES ALPHABETICALLY ARRANGED AND 'MOST USUAL CLASSI- FICATIONS INDICATED — Continued. Boards, Print E-S Boilers, Coffee, Wash E-2 Boilers, Steam E-S, J-4, J- Boiler Tubes F-2 Bolts F-l, F-2 Bolster Cases D-12 Bolsters, Hair, Feathers... E-2 Blankets, Electric E-5 Bookcases, Racks, Etc E-2 Books E-6, J-5 Books, Blank D-7 Books, Prescription D-7 Boots, Rubber D-6 Borax D-9 Bottles, Glass-stoppered . . . E-5, Bottles, Hotwater, Medi- cine, Nursing Boxes, Bread Boxes, Cheese Boxes, Flower Boxes, Medicine Boxes, Pay Envelope.. Boxes, Spice Box, Shoeing Bowls, Chopping, Soup Bowls, Closet Bowls, Wash Bowling Alleys Brackets Brads Braces Braid, Elastic Brakes F-3, E-8, F-l Brass Bran Bric-a-Brac Brick Bridles E-3, E-8 Bridle Bits E-3, E-8 Bronze, Gold, Aluminum.. F-l, F-2 Brooms E-l, E-2 Brooms, Stable E-3, E-8 Broom Corn, Wire, Sticks and Twine F-l Bonds, Premium on G-6 Bonnets D-6 Brushes, Bottle E-5, E-6 Brushes, Clothes, Crumb, Grease, Hair E-2 Brushes, Counter, Curry. Carbon, Glue, Kalsomine. E-8 E-6 E-2, E-5 E-2 D-ll, E-2 E-3, E-8 D-8 E-l E-2 E-8 E-2 E-2, E-8 E-2, E-l J-4. J-5 E-2 F-l, E-8 F-l, F-3, F-l D-2 E-2 F-l, F-2 F-2 F-2 E-8, Brushes, Paint, Shoe, Scrubbing, Tooth and Wall Buckets, Galvanized, Mop.. Buffet Bulbs Burettes Burlap Burners, Bunsen Burners, Lamp Burners, Gas Buttons Buttons, Collar Butts Cabinets, Bath, Electric... Cabinets, Oak Caddies, Tin Calico Calipers Cambric Cameras Canopies Candles Candle Sticks Candy Cane Cans, Bread, Coffee, Flour. Etc Cans, Fumigating, Douche. Cans, Garbage Cans, Oil Cans, Sprinkling Cans, Turpentine Cans, Vegetable Canvas Canvas Suits Caps Caps, Ice Capsules Capture and Return of Es- capes Cards, Admission Cards, Blank Invitation Cards, Playing Carfare Carpet Paper, Lining Carpet Sweepers Carpets Carriages Cars, Food D-12 F-l, E-6 E-2 E-2 E-2 D-7, E-2 D-3, E-5, E-2 F-2 F-l, F-2 D-6 E-3, F-: E-5 E-2 E-2 F-l E-6, F-l E-5, £-8 D-12 E-2 D-l. F-l F-2 E-8, F-l E-8 E-fi D-10 E-2 E-5 E-2 E-2, E-2, E-8 E-2, D-12 E-3. E-3 E8 E-3. D-6 D-6 E-5 D-8 G-7 D-7 D-10, D-10 C-! D-12 E-2 E 2. E-8 E-2 E-8, F 1 D-12 E-] 36 COMMODITIES ALPHABETICALLY ARRANGED AND MOST USUAL CLASSI- FICATIONS INDICATED — Continued. F-2 F-2 E-8 F-2 Cars, Operating E-5 Cart, Hand E-3, E-8 Cartridges D-12 Cases, Chemical, Hypo, Medicine, Slide, Surgical. E-5 Cases, Filing, Key, Record Paper E-l Cases, Show E-8 Caskets E-8, G-7 Casters, Plain F-l, F-2 Castings F-l, F-2 Catheters E-5 Catalogues E-6, E-8 Cattle D-l, E-4 Cells, Dry E-8 Cement F-l, Cement Roofing F-l, Centerpieces E-2 Centrifuges E-o Chains E-3, Chair Seats F-l, Chairs, Barber E-8 Chairs, Clinic E-5 Chairs, Desk E-l Chairs, Dining Room, In- valid, Rocking E-2 Chalk, Carpenter's D-12 Chalk Line E-8 Chambers, China, Tin, Etc. E-2 Chamois Skin D-12 Chapel Service C Charcoal D-3 Charcoal for Poultry D-2 Chartholders E-6 Charts, Recording D-7 Cheese Scoop E-2 Chemicals D-9, Chemical Aluminum F-l, Chest, Ice E-2 Chest, Tools E-3, Chewing Gum D-10 Chickens E-4 Chicken Feed D-2 Chisels E-3, Chisels, Bone E-o Chloride of Lime D-9 Chloroform D-8 Christmas Trees D-10 Churns E-3 City Directory E-l Clamps, Artery E-5 10, 11 F-2. D-10 E-8 E-8 Clamps, Furniture Clay Cleats Cleaners, Test Tube Cleaning Carpets Cleansers Cleavers Clippers Clips, Office Cloth, Oil Clothes, Sacks, Hangers... Cloths, Tray Clocks Clothing Coal Coils Colanders Collars Collars, Horse Compasses , Conductor Pipe Conduits Containers, Acid Coolers, Water Copper Cord, Lamp Cord, Carpenter's, Sash, Window Cord, Picture Cord, Silk Corduroy Corer Corks Corn, Green Corn, for Stock Corn Poppers Corkscrews Cots Cots, Finger Cotton Cotton, Absorbent Covering, Pipe Covers, Muslin Carpet, Pillow, Piano, Table-pad. Covers, Horse Cradles Crash Crayon Creamometers Crusher, Stone Crowbar E-2 F-l D-12, F-l, E-5, E-6 G-7 D-9 E-8 E-8 D-7 E-2 E-2 D-12 E-2 D-6 D-3 F-l, E-2 D-6 E-3, E-l, F-2 F-l, E-5, E-2 F-l, F-l, F-2 F-2 E-8 E-6, F-2 E-6 F-2 F-2 D-12 E-2 F-l, F-2 F-l E-2 D-8, D-10, p-12 D-l D-2 E-2 E-2 E-2 D-8 F-l D-8 F-2, F-l E-2 E-3, E-8 E-2 F-l D-10 E-5 E-8, J-4 E-3, E-8 37 COMMODITIES ALPHABETICALLY ARRANGED AND MOST USUAL CLASSI- FICATIONS INDICATED — Continued. Croquet Sets E-6 Crocks E-2 Crowfeet F-l Cruets E-2 Cultivators E-3 Cues, Billiard E-6 Cups, Cases E-2 Cups, Coffee.-Egg, Etc E-2 Cups, Grease E-8 Cups, Invalid E-5 Curtains E-2 Cushions E-2, E-3 Cushions, Invalid E-5 Cuspidors E-l, E-2 Cutlery E-2 Cutter, Glass, Pipe E-8 Cutting Boxes E-3 Cylinder, Carbon Dioxide.. E-5 Dairy Supplies D-ll Dampener, Collar E-8 Demijohns E-5 Denim F-l Depressor E-5 Daubers, Shoe E-2 Desks E-l, E-2 Device, Truing, Commu- tator E-8 Dictionaries E-l, E-6 Dies and Taps E-8 Digger, Potato E-3 Diplomas D-10 Dirt Beds E-5 Disinfectants D-9 Dispensaries, U. S E-6 Discs E-5, E-6 Dishes E-2 Dishes, Evaporating, Screw E-5, E-6 Divans E-2 Doilies E-2 Double trees E-3, E-8 Drayage G-3 Dressers, Plumber's E-8 Drilling F-l Drills, Grain E-3 Drills, Steam, Twist, Etc.. E-8 Droppers, Medicine E-5 Drums E-6 Drugs D-8 Dump Boards E-3, E -8 Ear Tabs D-6 Educational Pharaphernalia E-6 Eggs, for Hatching D-ll Elastic Webb F-l Electric Batteries E-6, E-8 Electric Fans E-l, E-8 Elbows F-2 Emory Cloth D-12 Engines J-4 Ensilage D-2 Escutcheons E-8. Ether D-8* Extinguishers, Fire E-8, J-4 Express G-3 Excelsior D-12 Eyes, Screw F-l Faucets F-l, E-8 Fans, Palm Leaf E-2 Fans, Electric E-l, E-2 Fencing F-2, J-3 Ferns . : D-ll Ferrules F-l Fertilizers D-l 1 Fibre, Wood F-l File Cases E-l Filters E-5, Filters, Oil E-8 Finish, Wood, Enamel F-l Fire Extinguishers E-8 Firearms E-8 Fittings, Pipe F-l, Fixtures, House. old E-2, Fixtures, Office E-l Flanges F-l Flags, Bunting and Deco- rating F.-6 Flannel F-l Floats, Cork ... F-l Flower Pots E-3 Fly Paper D-12 Fodder D-2 Food D-l Forge, Blacksmith E-8 Forceps E-5 Forks, Hay E-3 Forks, Stable E-3, F.-S Frames, Hack Saw, Print- ing, Quilting E-8 Frames, Window, Door. ... F-l, F-2 Frostine F-l Fuel D-3 Fumigators E-5 Funerals, Burials G-7 E-6 F-2 J-4 38 COMMODITIES ALPHABETICALLY ARRANGED AND- MOST USUAL CLASSI FICATIONS INDICATED — Continued. Funnels Funnels, Plumber's Furnaces Fuses Gambles, Hog Gaskets Gas Gasoline Gauges . . ? Gauze, Absorbent, Iodo- form Generators Gimp Gingham Glass, Window Glasses, Cover Glasses, Medicine, Watch.. Glassware Globes, Ball, Inner Gloves Gloves, Rubber Glue Gluten Graphite Gravel Grave Markers Graters Grease, Lubricating Grinders, Coffee Grindstones Guards, Lamp Gymnasium Apparatus .... Hair Halters Hammers, Brick, Claw, Machinist's, Etc Hammers, Bone Hames Hammock with Apron Hammocks Handles, Boiler Handles, Saw Handles, Wood, Tool Handcuffs Handkerchiefs Hangers, Shaft Harness Harness Dressing Harrows Hasp and Staples E-6 E-5, E-8 E-8 D-12 E-3 F-l D-3 D-3 E-6, D-8 J-4, J-5 F-l, F-2 F-l, F-l, E-5 E-5 E-2, E-8 D-6 D-8 F-l, D-2 D-12 F-l, E-8 E-2 D-10, E-2 E-3, E-8 E-6 F-l, E-3, F-2 F-2 E-6 F-2 F-2 D-12 F-2 E-8 E-3 E-8 E-8 E-5 E-8, E-5 E-6, F-2 E-8 F-2 E-8 D-6 E-8 E-3, E-8 D-9 E-3 D-ll, F-2 Hatchets Hay Hay Fork and Track Hay Racks Head Leather Head, Piston Heaters, Water Heat Hinges, Strap Hire of Horses Hitching Block Hose Hogs Hog Rings Holders, Basin, Etc Holders, Pen Holders, Shade Holly Horres, Razor Hones, Water Hooks, Belt Hooks, Brass Hooks and Eyes Hooks and Rollers Hooks, Scaffold Horses Horse Shoeing Horse Shoes Horse Shoe Nails, Calks.. Hose, Fire Hose, Garden Hose Racks Hot Plates Hydrometer Ice Ice Boxes Ice Cream Freezers Ice Making Machine Incandescent Bulbs Incubators, Chicken Incubators, Bacteriological. Ink, Writing Ink, Indelible Ink, Printer's Insecticide Inspection Fees Instruments, Dental, Hos- pital, Optical,- Veterinary. Insulators, Glass Iron, Bar F-2 F-2 F-2 E-8 D-2 E-3 E-3 F-l, E-8 J-5, J-4, E-8 D-5 F-l. G-7 E-8 E-3 E-4 E-3 E-5 D-7 F-l, D-10 E-2 E-5 E-8 F-l F-l E-8 E-8 E-4 G-7 E-8 D-12 E-8 E-3, E-8' E-2 E-5 D-12 E-8 E-8 J-4, J-5 D-12 E-3, J-4 E-5 D-7 D-7, F-l D-9, C E-8 D-9 D-ll E-5 F-l, F-2 D-ll, D-12, E-6, E-8 39 COMMODITIES ALPHABETICALLY ARRANGED AND MOST USUAL CLASS! FI CATIONS INDICATED — Continued. Irons, Flat Irons, Soldering Iron, Galvanized Iron, Structural Jacks, Level, Screw, Wagon, Etc Janitorial Service Jars, Stone, Slop, Etc Joints, Insulator Journals, Medical Jugs Kalsomine Kettles Kettle Ears Keys Kicking Straps Knives, Butchering Knives, Draw, Farrier Knobs, Porcelain Lactometer Ladders Lamps, Alcohol Lamps, Carriage Lamps, Electric Lamps, Lighting Grounds.. Land Land, Rent of Lanterns Latches Lath Lathe Laundry Work done out- side Laundry Nets Lead, Caulking Lead, White Leader Films Leather, Upholster, Shoe.. Letter Presses, Copying Devices and Stands Library Books Light Lime, Building Lime for Water Softening. Lime for Disinfecting Lime for Fertilizing Linen, Table Linoleum Liquor Locks E-2 E-8 D-12, F-l F-l, F-2 E-8 G-7, E-2 F-l D-8 E-2 F-2 E-2, F-2 E-8 E-8 E-3, E-8 F-2 E-5 E-3, E-2 E-3, E-l, E-8 J-l G-5 E-8 F-l, F-l, E-8 E-£ E-8 E-8 E-2 F-2 F-2 E-8, J-4 G-7 E-8 F-2 F-l, F-2 D-12 F-l, F-2 E-l E-6 D-5 F-l D-12 D-9 D-ll E-2, F-l E-2, E-l D-8 E-l, E-2, E-8 E-3, Livestock E-4 Looms E-8 Lumber F-l, F-2 Lye D-9 Machine, Beading E-8 Machine, Body Ironing, Bone Grinding E-8 Machine, Boring, Burring, Car, Double Seaming, Folding Bar, Grooving, Etc E-8, J-4, J-5 Machine, Corn- Shelling. ... E-8. E-3 Machinery E-8 Mangles E-8, J-4 Mangle, Duck E-8 Mantles, Gas D-12 Mask, Catchers E-6 Matches D-12 Matting E-2 Mattresses E-2 Mattocks E-3, E-8 Measures, Copper E-5, E-6 Measures, Milk E-2, E-3 Meal, Emery D-12 Medical Supplies D-8 Medical Cases E-5 Medicines D-8 Mica D-12 Microscopes E-5, E-6 Mixer, Concrete J-4, J-5 Moulds, Bread E-2 Mops E-2 Mortar and Pestle E-5 Mosquito Netting .' D-12 Moss F-l, F-2 Motors J-4, J-5 Moth Balls D-12 Molds, Industrial E-8 Mouse Traps E-8 Mowers E-3 Mucilage D-7, F-l Mud Boats E-8 Mugs, Shaving E-2 Mules E- 1 Music Books E-6 Music, Sheet D-10- Musical Instruments E-6 Muslin F-l, F-2 Nails "... D-12. F-l, F-2 Nail Pullers E-8 Napkins E-2 40 COMMODITIES ALPHABETICALLY ARRANGED AND MOST USUAL CLASSI FICATIONS INDICATED — Continued. Needles Nest Eggs Nets, Horse Nippers Non-Support, Payment for. Nozzle, Hose Nuts, Metal Nuts Oakum Oats Oil, Banana Oil, Coal Oil. Linseed, Paraffin Oilcloth Organs Organ, Pipe Ovens Oyster Shells Packing Composition Pads, Desk Pads, Harness Pads, Laundry Paints Palms Pans, Baking, Etc Pans, Bed Paper, Building Paper, Litmus Paper, Roofing Paper, Tissue Paper to be printed Paper, Toilet, Wrapping... Paper, Writing, Note Paper, Ward Notes Paper, Sacks Paraffin Parasols Paste, Library Pegs, Husking Pens, School, Office, Etc... Pens, Marking Pencils Periodicals Phaetons Photograph Chemicals and Supplies Photographs Pianos Piano Stools Piano Tuning Picks E-8 F-2 D-12 E-3 E-3, E-8 H-2 E-9 F-l D-l D-h D-2 F-l D-3 F-l, E-2 E-6 J-4, J-5 J-4. E-2, J-5 D-2 D-12 D-7 E-3, E-8 D-9 F-l. F-2 D-ll, E-2 E-2 E-5 F-l, F-2 D-8, D-10 F-l, F-2 D-12 F-l D-12 D-7 D-8 D-12 D-12, F-l E-2 D-7 E-3 D-7 E-8 D-7 D-7 E-8. J-4, J-5 D-10, D-12 G-7 J-4 E-2 G-7 E-3, E-8 Picks, Tooth Pictures Picture Frames Picture Frame Material.... Pigs Pillows Pillow, Shams, Slips Pins, Blanket, Brass Pins, Bowling Pins, Laundry Pipe, Brass, Flush, Gal- vanized Pipes, Tobacco Plane, Hack Plants Planters Plaster Plaster Paris ..: Plates, Paper Plates, Dry Photo Plows Plugs and Cords, Tele- phone Plush Poles, Buggy Polish Postage Poultry, Live Poultry, Dressed Power Premium on Bonds Press, Lard Press, Shirt Printing Printing Presses Protectors, Catcher's Primers, Bush Pulleys, Iron Pump, Air Pumps, Closet Pumps, Spray Punch, Bell Putty Push Buttons Racks, Milk Racks, Specimen Radiators Rakes, Horse and Pan.... Range, Kitchen Rasp Rat Poison D-12 E-2 E-2 F-l E-4 E-2 E-2 D-12 E-6 D-9 F-l D-12 E-8 D-ll E-3 F-l, F-2 F-l, F-2 D-12 D-10, D-12 E-3 D-12 F-l, F-2 E-3, E-8 ' D-9 D-7 E-4, D-l D-5 G-6 E-3, E-8 G-7 J-4 E-6 E-3, E-8 E-3, E-8 E-5, E-6 E-8 E-3, E-8 F-l, F-l, E-3, E-6, J-4. E-3, E-2 E-8 D-9 D-l E-8 E-5 F-2 F-2 E-8 E-8 E-2 E-8 41 COMMODITIES ALPHABETICALLY VRRANGED AND MOST USUAL CLASSl FICATIOXS [NDIC \ TE I ) — Continued. Razors Records, Phonographic, Victrola, Etc Refrigerator Rent, Houses, Land, Films, P. O. Boxes Revolvers Rewards Ribbons, Typewriter Rims, Wheel Ringer Coils Rivets Robes, Carriage Rollers, Land Roof Coping Rope Rubbers! Can Rugs, Office Rugs, House Rulers Runabouts Sabres Sacks, Grain Saddles Safes Salaries Salt, Table Salt, Stock Salt, Refrigerating Sand Paper Sand Sateen Saucers, Florist's Saws Scaffolds Scales Scissors Scoops, Potato Screens, Bed, Door, Fire, Window Screens, Moving Picture.. Screens, Sand Scrim Scuttles Scythes Seal, Notary Sealing Wax Seeds, Flower, Vegetable, Etc Seeders Serum for Treating Stock H-l F-2, E-S E-i; E-8, E-2 E-6 E-2 G-5 E-8 G-7, D-7 F-l E-8 F-l, E-3, E-3 F-2 D-12, D-12 E-l E-2 E-I, E-3, E-8 E-3, E-8 E-6. E-8 E-l A D-l D-2 D-12 D-12 -F-l. F-2 F-l E-8 E-8 E-8 E-l. 5, 8 E-8 E-8 E-2 E-6 E-8 F-l E-2 E-3, 8 E-l D-7. D-12 D-ll E-3 D-2 D-12 E-S Sets, Saw Sewer Pipe Sewing Machines Sewing Machine Motors... Shafting Sharpeners, Pencil Shave, Spoke Sheep Sheeting T Shellac Shingles Shirting Shoes, Baseball Shoe Laces Shovels Shows and Entertainments. Showers, Bath Silverware Skimmers Sleds Slides, Lantern. Micro- scopic, Etc Soap, Castile Soap , m Soda Ash Soda, Washing Solder Soldering Iron Spectacles Sponges, Surgical Spokes Sprayers Spraying Fluids Spreaders, Manure Springs, Door Squares Stakes Stamps, Rubber Stands, Blacksmith Stands, Music Stands, Wash Staples Starch, Laundry Starchers. Motor Stationer}- S learners Sti'pladders Stogies Stone, Building Stools Si i irage of Vehicles E-8 F-l, F-2 E-2, J-4 J-l F-l E-l E-8 E-4 F-l F-l, F-l, F-l E-6 D-6 E-3, G-7 E-8 E-2 E-2, E-3, F-2 F-2 E-8 E-3 E-8 E-6 D-8 D-!) D-12 D-9 F-l. E-8 E-8 D-8 F-l, E-3, D-8, E-3 F-l. E-8 E-3, E-l E-8 F-2. E-2 F-l, D-!» E-8 D-7 E-2 F-2 F-2 E-5 D-ll F-2 E-8 E-8 F-2, D 1: E-8 D-12 F-l E-2, E-3 G-7 42 COMMODITIES ALPHABETICALLY ARRANGED AND -MOST USUAL CLASSI- FICATIONS INDICATED — Concluded. Straw D-2 Stretchers, Hospital E-5 Studs, Fixture F-l Suit Cases E-2 Surgical Instruments E-5 Sweepers, Carpet E-2, E-l Swings, Lawn, Porch E-8 Tables, Laboratory E-6, J-4 Tables, Pool J-4 Tables, Typist . . E-l Tacks, Carpet D-12 Tanks, Hot. Water. Oil, Gasoline, Etc E-8 Tape D-12 Tapestry E-2 Telegraph Service G-2 Telephone Rentals, and Tolls G-2 Telephone System J-4 Tents E-8 Thermometers E-8 Thread D-12, F-l Ticking F-l Tile for Repair Work F-2 Time Service G-7 Tires, Wagon E-3, E-8 Tires, Auto E-7 Tobacco Dust D-l 1 Tobacco, Chewing D-12 Tongs, Ice F-S Tools, Steel F-l Tow F-l Toweling F-l Traveling Expenses G-4 Trays, Instrument E-5 J-4 E-8 F-2 D-ll Trays, Service E-2 Trays, Slide E-8 Trees J-3 Trees, Surgical E-5 Trestles E-8 Trucks, Horse E-3 Trucks, Auto E-7 Tubes, Boiler F-2 Tubing F-l, Turpentine F-l, Twine, Binder D-ll Twine, Wrapping D-12 Typewriters E-l Umbrellas , E-2 Vaccination Points D-8 Vacuum Cleaners E-8, J-4 Valves F-l Varnish F-l, Veterinary Bills C Wages B Warp, Carpet F-l , Washers, Plumber's F-l, Washers, Buggy, Etc D-ll, D-12 Washing Machine E-8 Water D-4 Weeders E-3 Wheelbarrows E-3, E-8 Whetstones D-ll, D-12 Whips E-3. E-8 Whiting F-l Wire * F-l, Wrenches E-3, E-8 Zinc F-l Zoological Specimens E-4 F-2 F-2 F-2 F-2, D-L 1 iuaKers racuse, N. Y. AT. JAtl 21, 1908 531032 UNIVERSITY OF CALIFORNIA LIBRARY U.C.BERKELEY LIBRARIES C0m6174fl3