-^777 UC-NRLF If , $B boa Ot.5 standard Code lassification of Expenditures CITY OF CLEVELAND OFFICE OF THE DEPARTMENT OF FINANCE DIVISION OF ACCOUNTS JANUARY 1, 1915 standard Code Classification of Expenditures CITY OF CLEVELAND OFFICE OF THE DEPARTMENT OF FINANCE DIVISION OF ACCOUNTS JANUARY 1, 1915 u^< ■^^a \^l^ Foreword Cleveland, Ohio, January 1, 1915. The following ^'Standard Code Classification of Expenditures" has been adopted by the Department of Finance to standardize and classify expenditures by the City of Cleveland in such division of accounts as will make them conform with the accounting procedure heretofore adopted by the Department as set up in the General Ledger system. In setting forth this classification there is first presented a schedule of standard ap- propriation accounts, accompanied by such definitions as are necessary to indicate the general scope of each. Following the classification of accounts will be found in alphabetical order, lists under Salaries and Wages, properly defining Supervision, Clerk Hire and Labor, and setting up the distribution of same into Ad- ministration, Operation and Maintenance. Also alphabetical lists of Supplies and Equipment, which will serve as a key to the correct distri- bution of all expenditures in the preparation of auditing of vouchers, and which will enable departments to make proper classification when sub- mitting budget requests or taking inventory. All items are prefixed by letters indicating the standard accounts under which they are classified and by numerals showing such divisions of accounts by which amounts are to be accounted for. The essential features of the schedule are as follows: 1. It makes a sharp distinction between Expenses, or cost of con- ducting the City government, and Outlays, or costs of acquiring, con- structing and equipping permanent properties, and calls for a distinct separation of the two classes of costs including Pay Roll expenditures. 2. It provides -for an orderly arrangement of all payments under significant titles, the aim being to classify expenditures according to their true object. 3. It distributes "Salaries and Wages,'' "Supplies," "Maintenance" and "Miscellaneous Services" into Administration, Operation and Main- tenance expense, making it possible to ascertain the separate operation and maintenance costs of conducting the City government. For the proper disbursing of money for account of the various appro- priations, it will be absolutely necessary for each department when making requisition for supplies, etc., to specifically state the account and code number to which supplies, etc., are to be charged in order that the Commissioner of Accounts may know at all times the unincumbered balance to the credit of each appropriation. OXXOO f Director of Finance. 3 Index Pages Alphabetical List Covering Supplies, Miscellaneous Services and Equipment 30-42 Appropriation Accounts 6 Books, Maps and Charts — Alphabetical List 27 Buildings, Structures and Improvements— Su]>Divisions of 20 Cleaning and Toilet Supplies — Alphabetical List 18 Clerk Hire — Positions defined 10-11 Clothing — Alphabetical List 16 Correction Labor 10 Contributions, Gratuities and Awards — Sub-Divisions of 9 Debt Service 9 Distribution Systems — Alphabetical List 27 Equipment — Sub-Divisions of 21 Expense — Sub-Divisions of 6 Fire Apparatus — Alphabetical List 26 Forage, Shoeing, Barn and Zoo Supplies— -Alphabetical List.... 17 Forev^ord 3 Fuel, Light and Power — Alphabetical List 15 Furniture and Furnishings — Alphabetical List 22 Instruments and Apparatus — Alphabetical List 26 Labor — Maintenance — Positions defined 10-14 Labor — Operation — Positions defined 10-12 Lands and Land Betterments — Definitions 20 Live Stock — Alphabetical List 27 Machinery, Tools and Implements — Alphabetical List 23 Maintenance of Buildings, Structures and Improvements — Defi- nitions of 8 4 Index (Continued) Pages Maintenance of Equipment — Definitions of 7 Maintenance of Lands — Definitions of 7 Manufacturing and Jobbing Supplies 19 Manufacturing Plants 29 Mechanical Supplies — Alphabetical List 17 Medical and Surgical Supplies — Alphabetical List 18 Miscellaneous Services (Expense) Sub-Divisions of 9 Miscellaneous Supplies — Alphabetical List 18 Motor Vehicles — Alphabetical List 27 Motor Vehicle Supplies — Alphabetical List 17 Office Supplies — Alphabetical List 15 Other Miscellaneous Equipment — Alphabetical List 28 Other Miscellaneous — Alphabetical List 18 Outlay — (Capital Expenditures) — Definitions of 20 Outlay — (Capital Expenditures) — Sub-Divisions of 20 Provisioning Supplies — Alphabetical List 16 Salaries and Wages — Detailed explanations 10 Salaries and Wages — Sub-Divisions of 7 Special Service — Extra Help 10 Supervision — Positions defined 10-1 1 Supplies — Sub-Divisions of 7 Vehicles and Harness — Alphabetical List 26 Standard Appropriation Accounts EXPENSE A—SALARIES AND WAGES B— SUPPLIES C—MAINTEN AN CE— LANDS D— MAINTENANCE—BUILDINGS, STRUCTURES AND IMPROVEMENTS E— MAINTENANCE— EQ UIPMENT F— MISCELLANEOUS SERVICES G— CONTRIBUTIONS, GRATUITIES AND AWARDS H—DEBT SERVICE OUTLA Y -^--{Capital Expendttures) X— LANDS Y— BUILDINGS, STRUCTURES AND IMPROVEMENTS Z— EQUIPMENT SUB-DIVISIONS OF APPROPRIATION ACCOUNTS A^SALARIES AND WAGES: A-1 Supervision A -2 Clerk Hire A-3 Labor (Operation) A-4 Labor (Maintenance) C—Land D — Buildings, Structures and Improvements E — Equipment A-5 Special Services — Extra Help A-6 Correction Labor Note: For reporting purposes, A-5 and A-6 should be dis- tributed at the close of the year to A-1, A-2, A-3 and A-4. B^SUPPLIES: B-1 Office B-2 Fuel, Light and Power B-3 Provisioning B-4 Clothing B-5 Forage, Shoeing, Barn and Zoo B-6 Motor Vehicle B-7 Mechanical B-8 Cleaning and Toilet B-9 Medical and Surgical B-10 Miscellaneous B-11 Manufacturing and Jobbing C—MA I NT EN A NCE— LANDS All expenditures (Material and Contracts) covering Land Main- tenance, such as re-grading, re-planting, repairing drains and fertilizing. SUB-DIVISIONS OF APPROPRIATION ACCOUNTS D^MAINTENANCE — B UILDINGS, STR UCTURES AND IMPROVEMENTS All expenditures (Material and Contracts) covering Repairs and Replacements of D-1 Buildings D-2 Bridges and Viaducts D-3 Reservoirs, Stand Pipes, Aqueducts, Wells, Cribs and Tunnels D-4 River and Harbor D-5 Grade Crossings D-6 Docks and Wharves D-7 Streets, Boulevards, Roads and Driveways D-8 Sewers — General D'9 Sewers — Intercepting D-10 Sidewalks, Steps, etc. D-11 Filtration Plants D-12 Fences D-13 Jetties D-19 Other E—MAINTENANCE-^EQUIPMENT All expenditures (Material and Contracts) covering Repairs and Replacements of E'l Furniture and Furnishings — Office E-2 Furniture and Furnishings — Departmental E-3 Machinery, Tools and Implements E-4 Instruments and Apparatus E'5 Vehicles and Harness E'6 Live Stock E-7 Motor Vehicles E-8 Books, Maps and Charts E-9 High Pressure System E-10 Water Mains E-11 Meters and Settings (Water and Light) E-12 Poles and Lines E'13 Arc Lamps E-14 Street Lamps E-15 Service Connections (Water and Light) E-16 Electric Light Underground Construction E-17 Electric Wiring Systems — Local E-18 Water Systems — Local E-19 Miscellaneous Equipment E-20 Manufacturing Plants E-22 Heating Mains E'23 Heating Service Connections 8 SUB-DIVISIONS OF APPROPRIATION ACCOUNTS F^MISCELLANEOUS SERVICES F-1 Transportation of Employes — Local F-2 Traveling Expenses of Employes — Outside of City F-3 Telephone and Telegraph F-4 A dvertising F-5 Premiums on Surety Bonds F-6 Administration Services not above classified F-7 Team and Motor Truck Hire — Operation F-8 Insurance F-9 Taxes and Rents F-10 Court Costs, Judgments and Damages F-21 Transportation of Persons — Other than Employed F-1 2 Support of Persons — (Prisoners) F-13 Street Lighting F-14 Cleaning and Sprinkling Markets F-15 Burials F-1 6 Dredging F-17 Music F-18 Razing Unsafe Buildings F-19 Other G--CONTRIBUTIONS, GRATUITIES AND AWARDS G-1 Prizes and Awards G-2 Humane Society G-3 Firemen's Pension G-4 Police Relief Pension G-5 Sanitary Police Pension G-6 Workmen's Compensation Law G-7 Private Hospitals G-8 Private Libraries G-9 Other DEE ?T SERVICE H-1 Interest H-2 Principal SUB-DIVISIONS OF APPROPRIATION ACCOUNTS AS AL ARIES AND WAGES A-1 Supervision Salaries of Regular Employes engaged in a Supervis- ory capacity such as Mayor, Councilmen, Clerk of Council, Civil Service Commissioners, City Plan Com- mission, Judges of Municipal Courts, Directors of Departments, Commissioners and Deputy Commis- sioners of Divisions, and Superintendents and Assist- ants in all Sub-Divisions. A '2 Clerk Hire Salaries of Regular Employes engaged in Clerical and other Office Services, such as Secretaries to Heads of Departments, Bookkeepers, Clerks, Stenographers, Cashiers, Paymasters, Department Examiners, Store- keepers, etc. A-3 Labor (Operation) Salaries and Wages of Regular Employes engaged in the actual performance of duties required in the opera- tion of a Plant or Department such as Foremen, In- spectors, Captains, Lieutenants, Patrolmen, Firemen, Weighmasters, Garbage Collectors, Teamsters, At- tendants, Nurses. Laborers, etc. A-4 Labor (Maintenance) Salaries and Wages of Regular Employes engaged 1n Maintaining T^ands, Repairing Buildings, Structures, Improvements or Equipment. C — Salaries and Wages covering Land Maintenance, such as Re-grading, Re-planting, Repairing Drains, Re-sodding, Fertilizing, etc. D — vSalaries and Wages covering the repairs of Build- ings, Structures and Improvements such as Car- penters, Painters, Steam Fitters, Paper Hangers, Electricians, Bridge Repairmen, Other Trade Me- chanics, Laborers, etc. E — Salaries and Wages covering the Repairs of Equipment such as Linemen, Cable Splicers, Blacksmiths, Street Lighting Repairmen, Plarness Makers, Other Trade Mechanics, Laborers, etc. A-5 Special Service — Extra Help Salaries of Employes engaged in special services, such as Special Counsel in the Law Department, Special Examiners in the Civil Service Commission, Annexa- tion Commissioners, Estimatin!:!^ and Equalizing Board, etc. A-6 Correction Labor Compensation to Correction Farm, covering labor of Prisoners engaged in service of other departments. 10 A— SALARIES AND WAGES A-l Supervision Bacteriologist Board of Elections Board of Supervisors — City Hall Chief — Fire Division Chief Justice Chief — Police Division Chief — Health Division City Plan Commission City Sealer Civil Service Commission Clerk of Board of Elections Clerk of Council Clerk of Municipal Court Commissioners and Deputies Conductor — Municipal Orchestra Councilmen Custodian — Public Buildings Directors of Departments Engineers — Engineering Dept. Forester Judges Market Master and Assistant Mayor Park Engineer Principal Nurses' Training School Resident Physician — City Hosp. Superintendents and Assistants Treasurer A -^2 Clerk Hire Assistant Purchasing Agent Assistant Treasurers Bailiffs Bookkeepers Buyers Cashiers Clerks Clerks of Election Department Examiners Department Auditors Interpreters — Court Judges of Election Messengers Naturalization Clerk Notice Servers Office Boys Pages Parole Officers Paymasters Prison Recorders Probation Officers Record Keepers Registrars of Elections Secretaries Sergeant-at-Arms Stenographers Steward — Infirmary Storekeepers Telephone Operators Time Keepers Typev^riter Copyists 11 A— SALARIES AND WAGES A'3 Labor (Operation) Architectural Draftsmen Asphalt Rakers Asst. Chiefs — Fire Dept. Asst. City Solicitors Asst. City Sealers Asst. Engineer — Parks x\sst. Engineers — Div. 34 Asst. Principal Training School Asst. Marshals — Fire Asst. Collectors — Garbage Asst. Dep. Supts. — Boys' Home Asst. Inspectors of Buildings Asst. Storekeepers — City Hos- pital Asst. Supts. — Bridges and Via- ducts Attendants — Hospital Attendants — Public Baths Auto Drivers Bakers Barnmen Bath House Keepers Bathroom Attendants Battalion Chiefs Blacksmiths Boy Helpers — Parks Boatmen Butchers Buyers — Purchasing Dept. Catch Basin Cleaners Captains — Police and Fire Captains — Bridges and Viaducts Cashiers — Baths and Beaches Cement Testers Chainmen Chamber Maids Chauffeurs Chemists City Electrician Chief Electrician — Fire Alarm Civil Engineers Claim Adjusters Cleaning Women Clothes Sorters Coal Weigher — Outdoor Relief Collectors — Garbage Cookers — Garbage Cooks Cottage Masters — Boys' Home Custodian Intercepting Sewer Construction Engineers Diagnostician Dairy Men Dance Hall Inspectors Desk Officers— Health Dentists Dining Room Girls Dieticians District Physicians Druggist — City Hospital Dryermen — Garbage Dumpmen Draftsmen Electricians Elevator Operators Engineers — Stationary Engineers of Constructions Engineers — Police and Fire Entomologists Erectors — Street Signs Examiner of Plans Farm and Dairy Men Farmers Ferrymen Firemen Fire Wardens Floor Managers Florists Flushers 12 A— SALARIES AND WAGES A-3 Labor (Operation) — Continued Foremen Garbage Collectors Gardeners Gas Lighters General Foremen Grave Builders Grease Skimmers — Garbage Guards Handy Men — Street Cleaning Harbor Masters Heating and Ventilating Engi- neers Head Laundresses Head Teacher — Boys' Home Helpers Horse Shoers Hostlers Housekeepers House Women Inspectors Buildings Dairy Elevators Engineering and Construction Factory House Connections Food Products Live Stock Moving Pictures Plumbing Police Street Cleaning vSewers and Drains Smoke Wire Investigators City Hospital Outdoor Relief Janitors Keymen Keywomen Kitchen Women Laboratory Helpers Laborers Landscape Gardeners Laundresses Laundry Managers Laundry Operators Levelmen Lieutenants — Police and Fire Life Guards Linen Distributors Map Draftsmen Mahout Massage Teachers Maids Matrons Medical Officers Mending Women Musicians Night Watchmen Nurses Oilers Operators — Fire Alarm System Orderlies Pantry Girls Pathologists Patrolmen Pavers Peelers Perculator Men — Garbage Physicians Pianists — Baths Pilots— Fire Dept. Play Ground Instructors Plumbers Examination Board Poultry Men Porters Propagators Puddlers — Paving Permit Dept. 13 A— SALARIES AND WAGES A-3 Labor (Operation) — Continued Rammers Tank Pullers — Garbage Repairmen — Sewer Dept. Teachers Repairmen — Street Signs Technicians Rodmen Teamsters Routmen— Garbage Ticket Men— Night Soil Dept. Roentgenologist — City Hospital Ticket Takers Sample Tester Transitmen Sanitary Officers Tree Wardens Seamstresses Trimmers Sergeants Vapor Lighters Sicklers — Cemeteries Veterinary Officers Sprayers Veterinary Snrgeans Stationary Engineers Watchmen Steam Roller Engineers Waitresses Sterilizer Operators Wall and Window Washers Steward — City Hospital Wardens Storekeepers — Sewer Repair Washers Structural Draftsmen Weighers Supt. of Booths Weighmasters Supt. of Storage — Markets Wiring — Moving Pictures Supervisors Wringers Surgeons Yardmen Swineherds Zoo Keeper A-4 Labor (Maintenance) Trade Mechanics (Repairmen) Blacksmiths Machinists Carpenters Paper Hangers Cable Splicers Painters Electricians Steam Fitters Harness Makers Other Mechanics Linemen Superintendents, Foremen, Inspectors, Laborers, etc., engaged in maintaining Land or in Repairing Buildings, Structures, Im- provements or Equipment. 14 B— SUPPLIES B-l Office Supplies Baskets, Office Binders, Loose Leaf Blank Books Blotters Blue Prints Calendars Carbon Paper Cards, Index and Forms City Directories Clips, Paper Daters Desk Receptacles Desk Pads Drawing Paper Electrotypes Envelopes Erasers, Rubber and Steel Eyelets, Paper Forms, Printed Inkwells Ink and Ink Pads Isabels Letter Heads Mailing Tubes and Wrappers Mucilage Note Books Pad Holders Paper Cutters Paper Fasteners Paper Weights Paper, Writing and Carbon Paste and Mucilage Pencil Sharpening Machines Pens, Penholders and Pencils Pins, Office Postage Printing and Binding Punches, Paper Ribbons, Typewriter Rubber Bands Rubber Stamps Rulers Scratch Pads Sponge Cups Stamped Envelopes Stamps, Rubber vStaples, Paper Stapling Machines Stationery Stickers Tablet Holders Tablets, Paper Time Books Tracing Cloth and Paper Waste Baskets Wood Cuts B'2 Fuel, Light and Power Benzine Bulbs, Electric Carbons, Electric Coal Coke Current for Operating Motors Gas, Artificial Gas, Natural Incandescent Lamps Kindling Lamp Wicks Lava Tips Naphtha Wood 1. B— SUPPLIES B-3 Provisioning Supplies Bacon Lard Baking Powder Lemons Beef Meat Bread Milk and Cream Butter Molasses Candies Mutton Cereals Nuts, Edible Cheese Oils, Household use Coffees Oleomargarine Confections Pickles Dairy Products Poultry, Dressed Distilled Water Rice Eggs Rock Salt Fats Salt Fish and Oysters Soda, Bi-carbonate Flour Sugar, Syrup and Molasses Fowl Tallow Fruit and Vegetables Tea Groceries Vegetables Hams Vinegar Hops Water, Distilled Ice Yeast B-4 Clothing Aprons Leggins Bathing Suits Overcoats Boots, Rubber and Leather Rubber Aprons, Boots and Buttons Gloves Capes Rain Coats Caps Shawls Cuffs Shirts Dry Goods for Clothing Sup- Shoes plies Shoe Nails and Pegs Hand Coverings Suits and Parts of Suits Handkerchiefs Underwear Hats Supports for Clothing Hosiery 16 B— SUPPLIES B-5 Forage, Forage Alfalfa Bran Brewery By-Products Clover Corn Corn Fodder Dairy By-Products Ensilage Food Straw Hay Linseed Meal Meal, Oil Milling By-Products Oats Oyster Shells Pasturage Wheat Shoeing, Barn and Zoo Horse Shoeing and Shoeing Materials Barn Supplies Axle Grease Bedding Chamois Skins Harness Soap and Dressing Horse Brushes Sawdust Shavings vSnaps Sweat Pads Sponges Straw for Beddings Zoo All Feed and Supplies for Zoo Animals B-6 Motor Vehicle Supplies Carbon Remover Charging Batteries Gasoline Light, Prest-o-Lite, etc. Oils Waste Casings, including repairs Tires, including repairs Tubes, including repairs Acids Boiler Compound Gaskets Gauge Glasses Graphite India Hemp Jute Laboratory, Other than Medical B-7 Mechanical Supplies Lacing Lubricants — Other than Motor Vehicle Oakum Packings Waste, Motor Vehicle excluded Welding Compound 17 B— SUPPLIES B-8 Cleaning Ammonia Brass Polish Brooms, House Brushes, except Paint and Whitewash Chamois Combs, Hair Disinfectants Dusters Dust Pans Hair Pins Insect Exterminator Lye Metal Polish Mops and Mop Wringers and Toilet Supplies Paper, Toilet Polish, all kinds Sapolio Scrub Brushes Shoe Polish Soaps and Soap Powders Sponges Stove Brushes Stove Polish Toilet Articles Toilet Paper Towel Supplies Tripoli Whisk Brooms Window Brushes B-9 Medical and Surgical Supplies Alcohol Antitoxin Bandages Beverages Corks Cotton, Absorbent Drugs and Chemicals N. O. Formaldehyde Gauze, Medical Glycerine Guinea Pigs Grain Alcohol Laboratory, Medical Medicines Pine Tar, Medicinal Sal Ammoniac Sal Soda Sulphur Vaccine Wines and Liquors X-Ray B-10 Other Miscellaneous Supplies Bags Base Balls Baskets, Small Chip Bird Feed Blank Cartridges Blueing Borax Boxes — Wood Brushes, Paint and Whitewash Bunting Candles Cartridges, Ball or Blank Chalk Charcoal Cheese Cloth Chimneys, Glass or Mica Christmas Ornaments Cloth, Wire 18 B— SUPPLIES B-IO Other Miscellaneous Supplies — Continued Clothes Lines Clothes Pins Coat Hooks Cotter Pins Crash Crayons Crepe Detective Supplies Distilled Water Dynamite and Powder Emery, Emery Cloth and Paper Excelsior Explosives Farm and Garden, Bulbs,. Seeds, etc. Fly Paper Fuse, Pow^der Fuses and Fuse Wire Globes, Gas, Lamp and Lantern Gas or Gasoline for St. Lighting Glue Grass Seed Hardware, Miscellaneous Ice Laundry — Bleach, Blueing, Bo- rax, Soap, Starch, etc. License Plates and Tags Keys Magazines and Periodicals Mantles, Gas Matches Napkins Needles, Other than Surgical Notions Paint and Whitewash Brushes Paper, Wrapping Paper, Sand Paraffine Periodicals and Magazines Photographic Supplies Photographs Picture Wire Pins, Common Powder and Dynamite Plants Rubber Tubing Sacks Salt for Sidewalks Sand Paper Screw Hooks Sealing Wax Seals, Lead Seeds, Plants, Bulbs, etc. Tacks Tags and Plates, Licenses Thread Tennis Balls Tobacco Thimbles Toothpicks Twine Wax Wicking B-11 Manufacturing and Jobbing All supplies used in manufacture, and all merchandise pur- chased for the purpose of selling to the public, such as cigars, popcorn, ice cream and refreshments of all kinds. Note : Freight and Drayage should be charged against the proper supply item. 19 OF THE UNIVERSITY CLASSIFICATION OF OUTLAY EXPENDITURES OUTLAY — {Capital Expenditures) X— LANDS Y-^BUILDINGS, STRUCTURES AND IMPROVEMENTS Z^EQUIPMENT All expenditures including Pay Rolls for Land and Land Betterments, New Buildings, Structures and Improvements, New Equipment (not replacements) and for Additions, Betterments or extensive altera- tions that materially change the character of the Buildings, Structures or Improvements, all of which increase the value of the Fixed Assets of the City. X— LANDS X-1 Purchase Price All expenditures for land, including cost of apprais- ing, surveys, abstracts, assessments, recording of deeds and all other expense incident to the acquisition of the title to the property, X-2 Betterments All expenditures including Pay Rolls covering orig- inal cost of Grading, Draining, Planting (excluding annual), Engineering and Inspection, First Sodding, Terracing, etc. Y— BUILDINGS, STRUCTURES AND IMPROVEMENTS All expenditures including Pay Rolls for new Y-1 Buildings Y-2 Bridges and Viaducts Y-3 Reservoirs, Stand Pipes, Aqueducts, Wells, Cribs and Tunnels Y-4 River and Harbor Y-5 Grade Crossings Y-6 Docks and Wharves Y-7 Streets, Boulevards, Roads and Driveways Y-8 Sewers — General Y-9 Sewers — Intercepting Y-10 Sidewalks, Steps, etc. Y-11 Filtration Plants Y-12 Fences Y-13 Jetties Y-19 Other 20 CLASSIFICATION OF OUTLAY EXPENDITURES Z'-'EQUIPMENT All expenditures covering original purchase of Equip- ment (not replacements) and which increase the value of the Fixed Assets of the City. Z'l Furniture and Furnishings — Office Z-2 Furniture and Furnishings — Departmental Z-3 Machinery, Tools and Implements Z'4 Instruments and Apparatus Z-5 Vehicles and Harness Z-6 Live Stock Z'7 Motor Vehicles (Motor Driven Fire Apparatus Ex- cluded) Z-8 Books, Maps and Charts Z-9 High Pressure System (Fire) Z'lO Water Mains Z-11 Meters and Settings (Water and Light) Z-12 Poles and Lines ^ Z-13 Arc Lamps Z-14 Street Lamps Z'lS Service Connections (Water and Light) Z-16 Electric Light Underground Construction Z-17 Electric Wiring Systems — Local Z-18 Water Systems — Local Z'19 Miscellaneous Equipment Z-20 Manufacturing Plants Z'22 Heating Mains Z-23 Heating Service Connections 21 Z— EQUIPMENT Z-i and 2 Adding Machines Awnings Basins, Wash Baskets, Large Benches, Other than Park Bedding Bed Spreads Beds and Bed Springs Blankets Bird Cages Book Cases Cabinets, Filing Calculating Machines Carpets and Rugs Carpet Sweepers Casts Chairs Clocks Clothes Lockers Clothes Trees Coal Hods Cones. Reflecting Coolers, Water Copying Presses Cots Couches Counterpanes Crockery Cupboards Cups, Drinking Curtains Cushions Cuspidors Cutlery and Silverware Desks Dishes FURNITURE AND FURNISHINGS (Office and Departmental) Dressers Electric Fans Filing Boxes Filing Cabinets Foot Rests Forks, Table and Kitchen Frames, Picture Fruit Jars Gas Lighters Glassware and Queensware Graphophones and Records Hods, Coal Hot Plates Ice Shavers Iron Beds Irons, Sad Ice Cream Freezers Jars, Fruit Kettles Kitchen Utensils Lamps, Desk Linoleum Lockers Lounges Mason Jars Mattresses Mats and Matting Mimeograph and Duplicating Machines Mirrors Notary Seals Numbering Machines Office Furniture Oil Cloth Pictures and Frames Pillow Cases Repairs and Replacements of (Z — Equipment) are covered by Code letter E which indicates ''Maintenance" and not Z — which denotes "Outlay." 22 Z— EQUIPMENT Z-i and 2 FURNITURE AND FURNISHINGS— Continued Pillows Pots, Flower Queensware and Glassware Quilts Railing, Office Ranges and Stoves Reflectors Refrigerators Rubber Blankets and Sheets- Rubber Mats and Matting Rugs Sad Irons Safes Scales, Postal Screens, Door Screens, Window^ Sculpture Sewing Machines Sewing Tables Shades, Reflecting Shades, Lamp Shades, Window Sheets Sieves Silverware Spittoons Spreads Springs, Bed Stands Stoneware Stools Stoves and Ranges Table Cloths Tables Tape Measures Towel Racks Towels Traps, Mouse and Rat Typewriters Wash Boards Washing Machines Wash Stands, Portable Wash Tubs, Portable Water Coolers Window Guards Window Shades Woodenware Wringers Z-i MACHINERY, TOOLS AND IMPLEMENTS Adzes Agricultural Implements Anvils Asphalt Tools Asphalt Surface Heaters Augers Axes and Handles Bars, Tamping Battering Rams Bellows Belt Punches Bits and Braces Blacksmith Tools Boilers, Steam Braces and Bits Brooms, Street Burning Brands Butchers' Tools Calipers Car Movers Carpenter Tools Cant Hooks Repairs and Replacements of (Z — Equipment) are covered by Code letter E which indicates "Maintenance" and not Z — which denotes "Outlay." 23 Z— EQUIPMENT Z'3 MACHINERY, TOOLS AND IMPLEMENTS^Continued Chain Tongs Chisels Clippers Combs, Curry- Corn Planters Crow Bars Cultivators Curry Combs Dies and Taps Diggers, Posthole Drawing Knives Drills, Machine Dynamos Emery Wheels Engines, Steam and Gas (Other than Fire Apparatus) Ensilage Cutters Extension Pruners Files, Steel Fire Wagons for Asphalt Floor Scrapers Flue Cleaners Force Pumps, Portable Forks, Hay Furnaces, Plumbers Garden Tools Generators Glass Cutters Grappling Irons Grind Stones Guns, Grease Hacksaws and Blades Hammers and Hatchets Handles for Tools Hand Rollers Harrows Hatchets Hay Forks Heading Tools Hoes Horse Scrapers Hydraulic Rams Jacks Lasts, Iron Laundry Machinery Lawn Mowers Lawn Rollers and Sprinklers Levels Machines, Moving Machinery N. O. C. Machinist Tools Manure Forks Mattocks Mauls Meat Choppers Mowers, including Motor Nail Pullers Oil Stoves Pavers' Tools Picks Pipe Cutters Planes Repairs and Replacements of (Z — Equipment) are covered by Code letter E which indicates ''Maintenance" and not Z — which denotes "Outlay." 24 Z— EQUIPMENT Z-3 MACHINERY, TOOLS AND IMPLEMENTS— Continued Pliers Plows Plumb Bobs Plumbing Tools Pokers Posthole Diggers Potato Hooks Pruning Saws and Shears Pulleys Pumps Pumping Engines Punches, Mechanical Push Brooms, Street Putty Knives Rakes Rams, Battering Rams, Hydraulic Reamers Road Machines Road Rollers and Scrapers vSaws Scissors and Shears Scoop Shovels Scrapers, Street Screw Drivers Scythes Separators vShovels Sickles Sledges Slice Bars Slip Scrapers Snips vSoldering Irons Spades Spanners Spreaders Steam Boilers Steam Fitters' Tools Steam Rollers Stocks and Dies Tack Lifters Tampers Taps and Dies Tar Tanks on Wheels Tinsmiths' Tools Tire Benders Tongs Traction Ditchers Tree Pruners Trowels Tube Expanders Turf Edgers Twist Drills Vises Wagon Jacks Wagon Makers' Tools Wedges Wheels, Grinding Wire Cutters Wrenches Repairs and Replacements of (Z — Equipment) are covered by Code letter E which indicates "Maintenance" and not Z — which denotes "Outlay." 25 Z— EQUIPMENT ZA INSTRUMENTS AND APPARATUS Ammeters Cameras Compasses Diving Armour and Equipment Forceps Glasses, Magnifying Kodaks Laboratory Apparatus Life Buoys, Lines and Pre- servers Microscopes Operating Tables Photographic Apparatus Scientific Instruments Sterilizers Stretchers Surgical Instruments Surveyors' Instruments Telegraph and Telephone In- struments Thermometers Veterinary Instruments X-Ray Apparatus Fire Apparatus (Motor Driven) Fire Apparatus (Horse Driven) Miscellaneous Fire Apparatus Caps Cellar Pipes Chemical Extinguishers Connections, Hose Engines, Fire and Chemical Engine Heaters and Tanks Fire Boats Gongs, Rotary Hook and Ladder Trucks Hose Carts and Wagons Hose, Fire Hose Hoists Hose Jacks Ladders, Extra Life Guns and Equipment Nets, Life Saving Nipples, Fire Hose Nozzles Pipe Holders Pipe Tips Play Pipes Reducers Search Lights Siamese Pipe and Nozzles Z-5 VEHICLES AND HARNESS Bicycles Buggies Carriages Cars Carts Double-trees Dump Carts Flushers Patrol Wagons Sleds Sleighs Stanhopes Surreys Supply Wagons Trucks, Horse Exercising Wagons Fuel Wagons Harness, including Saddles, Bridles and Collars Repairs and Replacements of (Z — Equipment) are covered by Code letter E which indicates "Maintenance" and not Z — which denotes "Outlav." 26 Cattle Horses Mules Z— EQUIPMENT Z-6 LIVE STOCK Poultry Sheep Swine Z-7 MOTOR VEHICLES (Motor Driven Fire Apparatus Excluded) Automobiles Motor Ambulances Motorcycles Motor Police Patrols Motor Trucks Z-8 BOOKS, MAPS AND CHARTS Albums Atlases Dictionaries Engineering Maps and Charts Law Books Library Books Reference Books Technical DISTRIBUTION SYSTEMS Z-9 High Pressure System (Fire) Z-10 Water Mains Z-11 Meters and Settings (Water and Light) Z-12 Poles and Lines Z-13 Arc Lamps Z-14 Street Lamps Z-15 Service Connections (Water and Light) Z-16 Electric Light Underground Construction Z'17 Electric Wiring Systems, Local Z-18 Water Systems, Local Z-22 Heating Mains Z'23 Heating Service Connections Repairs and Replacements of (Z — Equipment) are covered by Code letter E which indicates "Maintenance" and not Z — wh'ch denotes "Outlay." 27 Z— EQUIPMENT Z-19 OTHER MISCELLANEOUS EQUIPMENT Bags, Burlap Badges Bakers' Ovens Barn Equipment Banners Barrels Baskets Batteries, Jars and Zincs Belts, Police Blankets, Horse Blocks and Tackle Boats Boilers, Copper and Galvanized Booths, Election Bottles Boulevard Scrapers Brick Conveyors Brooms, Barn Buckets Burlaps Cans, all kinds Canvas, Duck Chain Checks, Metal Climbers, Pole Clothes Dryers Clubs, Police Coal Hods Copper Wire Crutches Cuffs, Hand Derricks Drinking Fountains Dryers, Clothes Dump Drags Extinguishers, Fire Feed Boxes Fire Extinguishers Fire Rope Flags and Flag Poles Forges Frames, Boulevard Fruit Tars Furnaces, Heating Garbage, Oil and Gasoline Cans Garden Hose Globes, Gas, Lamp and Lantern Guards, Stall Gunny Sacks Guns and Revolvers Hand Cuffs Hods, Coal Hose, Garden Hot Bed Sash Ice Caps Incinerators Keys Ladders, Other than Fire Lamps and Lanterns, Fluid Burning Machine vStreet Sweepers, Flushers, etc. Measures Meat Choppers Repairs and Replacements of (Z — Equipment) are covered b}' Code letter E v^hich indicates "Maintenance" and not Z — which denotes "Outlay." 28 Z— EQUIPMENT Z-19 OTHER MISCELLANEOUS EQUIPMENT-^Continued Melting Pots Metal Checks Milk Cans Muffs for Insane Music, Sheet Nets, Dog Catching Netting, Wire Oars Oil Cans and Tanks Padlocks Pails Park Furniture and Recrea- tional Equipment Patterns, Wood and Metal Pole Climbers Police Shields and Stars Radiator Screens Railing, Park and Outdoor Refrigerators, Large Revolvers Rogues' Gallery- Rope Satchels Scales, Platform Skiffs Sprinkling Cans Sprinkling Wagons Stable Brooms Stall Guards Stamps and Dies, Steel Steam and Hot Water Heaters Stencils Step Ladders Street Flushers and Sv^eepers Sugar Camp Equipment Tackle Blocks Tanks Tarpaulins Tents Tool Boxes Torches Tree Guards Trucks, Hand Urns, Park or Outdoor Vases, Park or Outdoor Ventilators Voting Booths Watering Troughs Watering Pails Weights, Scale Wheel Barrows Whistles, Police White Wing Carts Wire Netting Wire Rope Zoo Animals Z-20 MANUFACTURING PLANT All equipment used in Manufacture, including Ma- chinery, Tools, Instruments, Apparatus, etc. Repairs and Replacements of (Z — Equipment) are covered by Code letter E v^hich indicates "Maintenance" and not Z — which denotes "Outlay." 29 ALPHABETICAL LIST WITH CODE DESIGNA- TION COVERING— B— SUPPLIES F— MISCELLANEOUS SERVICES Z— EQUIPMENT Departments requisitioning for Repairs and Replacements of (Z — Equipment) should use the Code letter E which indicates ''Maintenance" and not Z which denotes an "Outlay" expenditure. All Repair Materials on hand at inventory time should be classi- fied under: MAINTENANCE C—Land D — Buildings E — Equipment All Inventories of Supplies and Equipment should be classi- fied according to the following Schedule: B-6 Acetylene Gas Tank Re- B-8 Ammonia charges Z-19 Animals — Zoo B-7 Acids B-9 Antitoxin Z-1 Adding Machines Z-3 Anvils F-6 Adm'n Services, N. O. C. B-4 Aprons Z-13 Arc Lamps F-4 Advertising Z-3 Asphalt Surface Heaters Z-3 Adzes Z-3 Asphalt Tools Z-3 Agricultural Implements Z-3 Asphalt Mixing Plant Z-8 Albums Z-19 Athletic and Gymnasium B-9 Alcohol Devices B-10 Alcohol, Wood Z-8 Atlases B-5 Alfalfa Feed Z-3 Augers Z-4 Ammeters Z-4 30 Automobile Fire Apparatus ALPHABETICAL LIST OF B— SUPPLIES, F— MIS- CELLANEOUS SERVICES, Z— EQUIPMENT Z-7 Automobiles, except Fire Z-5 Bicycles Apparatus B-1 Binders, Loose Leaf B-6 Automobile Tires, except Z-2 Birds and Bird Cages for Fire Apparatus B-10 Bird Food Z-1 & 2 Awnings Z-3 Bits and Braces Z-3 Axes and Handles Z-3 Blacksmiths' Tools B-5 Axle Grease Z-2 Black Boards B-3 Bacon B-1 Blank Books Z-19 Badges B-10 Blank Cartridges Z-19 Bakers' Ovens Z-2 Blankets, Bed B-3 Baking Powder Z-19 Blankets, Horse B-10 Bags, Paper Z-19 Blocks, Tackle Z-19 Bags, Burlap B-1 Blotters B-9 Bandages B-10 Blueing Z-19 Banners B-1 Blueprints Z-19 Barn Equipment Z-19 Boats Z-4 Barometers B-7 Boiler Compound Z-19 Barrels Z-19 Boilers, Copper and Galv'd Z-3 Bars, Tamping Z-3 Boilers, Steam B-1 Baskets, Office Z-1 &/ ; Book Cases Z-19 Baskets, Laundry Z-8 Books, Technical, Refer- B-10 Baskets, Small Chip ence and Library Z-19 Baskets, Large B-1 Books, Blank Z-2 Basins, Wash Z-19 Booths, Election B-10 Base Balls B-10 Borax B-4 Bathing Suits B-4 Boots, Rubber and Leather Z-19 Batteries, Battery Jars andZ-19 Bottles, Glass Zincs Z-19 Boulevard Scrapers Z-3 Battering 'Rams B-10 Boxes, Wood Z-2 Bedding, Blankets, Pillows,Z-3 Braces and Bits Spreads and Mattresses B-5 Bran B-5 Bedding for Live Stock B-8 Brass Polish Z-2 Bed Linen B-3 Bread Z-2 Beds and Bed Springs B-5 Brewery By-Products B-3 Beef, Fresh or Pickled Z-19 Brick Conveyors Z-3 Bellows Z-5 Bridles, Riding Z-19 Belts, Police Z-3 Brooms, Street Z-3 Belt Punches B-8 Brooms, House Z-2 Benches, Other than Park Z-19 Brooms, Barn B-2 Benzine B-8 Brushes, except Paint am B-9 Beverages Whitewash 31 ALPHABETICAL LIST OF B— SUPPLIES, F— MIS- CELLANEOUS SERVICES, Z— EQUIPMENT B-IO Brushes, Paint and White- Z-1 & 2 Casts wash Z-6 Cattle Z-19 Buckets Z-4 Cellar Pipes Z-5 Buggies B-3 Cereals B-2 Bulbs, Electric Z-19 Chain B-10 Bunting Z-3 Chain Tongs F-15 Burials Z-1&2 Chairs Z-19 Burlaps B-10 Chalk Z-3 Burning Brands B-5 Chamois for Barn Use Z-3 Butchers' Tools B-8 Chamois for General Use B-3 Butter B-10 Charcoal B-4 Buttons B-6 Charging Batteries Z-1 Cabinets, Filing Z-19 Checks, Metal Z-12 Cable, Electric B-3 Cheese Z-16 Cable, Underground B-10 Cheese Cloth Z-1 Calculating Machines Z-4 Chemical Extinguishers B-1 Calendars Z-6 Chickens, Live Z-3 Calipers Z-2 Chiffoniers Z-4 Cameras B-10 Chimneys, Glass or Mica B-3 Candies Z-3 Chisels B-10 Candles B-1 City Directories Z-19 Cans, all kinds Z-19 Circulating Nozzles Z-3 Cant Hooks B-10 Christmas Ornaments Z-19 Canvas, Duck F-14 Cleaning and Sprinkling Z-4 Canvas, Life Saving Markets B-4 Capes Z-19 Climbers, Pole Z-4 Caps, Fire Apparatus Z-3 Clippers B-4 Caps and Hats B-1 Clips, Paper B-2 Carbons, Electric Z-1 &2 Clocks B-1 Carbon Paper B-4 Clothing and Underwear Z-19 Carboys B-10 Cloth, Wire B-1 Cards, Index or Forms B-10 Clothes Lines Z-3 Carpenters Tools Z-19 Clothes Dryers Z-1 &2 Carpets and Rugs Z-1 &2 Clothes Lockers Z-2 Carpet Sweepers B-10 Clothes Pins Z-5 Carriages Z-1 &2 Clothes Trees Z-3 Car Movers B-5 Clover Z-5 Cars Z-19 Clubs, Police B-10 Cartridges, Ball or Blank B-2 Coal and Coke Z-5 Carts Z-2 Coal Hods B-6 Casings, Motor Vehicle B-3 32 Coffee ALPHABETICAL LIST OF B— SUPPLIES, F— MIS- CELLANEOUS SERVICES, Z— EQUIPMENT B-2 Coke Z-2 Cutlery and Silverware Z-5 Collars, Horse B-5 Dairy By-Products Z-3 Combs, Curry B-3 Dairy Products B-8 Combs, Hair B-1 Daters Z-4 Compasses Z-19 Derricks B-7 Compound, Boiler Demurrage, charge to prop- Z-1&2 Cones, Reflecting er supply item B-3 Confections Z-1 &2 Desks Z-4 Connections, Fire Hose B-1 Desk Pads Z-1 &2 Coolers, Portable Water B-1 Desk Receptacles Z-19 Copper Wire B-10 Detective Supplies Z-1 Copying Presses Z-3 Dies and Taps Z-2 Cots Z-3 Diggers, Post Hole B-9 Corks B-1 Directories B-5 Corn Fodder Z-S Dictionaries B-5 Corn, Forage z-2 Dishes Z-S Corn Planters B-8 Disinfectants B-9 Cotton, Absorbent B-3&10 Distilled Water Z-2 Cotton, Commercial or Bat-Z-4 Diving Armor and Equip't ting Z-5 Double-trees Z.2 Cots Z-4 Drafting Instruments B-10 Cotter Pins Z-2 Draperies Z-1 & 2 Couches Z-3 Drawing Knives Z-2 Counterpanes B-1 Drawing Paper and Cloth F-10 Court Costs, Judgments andF-16 Dredging Damages Z-2 Dressers B-10 Crash Z-3 Drills, Machine B-10 Crayons and Chalk Z-19 Drinking Fountains B-10 Crepe B-9 Drugs and Chemicals Z-2 Crockery Z-19 Dryers, Clothes Z-3 Crowbars Z-2 Drygoods for House Fur- Z-19 Crutches nishings Z-19 Cuffs, Hand B-4 Dry goods for Clothing Z-3 Cultivators Z-5 Dump Carts Z-2 Cupboards Z-19 Dump Drags Z-1 &2 I Cups, Drinking B-8 Dusters B-2 Current, Electric B-8 Dust Pans Z-3 Curry Combs B-10 Dynamite and Powder Z-2 Curtains Z-3 Dynamos Z-1 & 2 Cuspidors B-3 Eggs Z-1 & 2 Cushions B-2 33 Electric Current ALPHABETICAL LIST OF B— SUPPLIES, F— MIS CELLANEOUS SERVICES, Z— EQUIPMENT Z-1 &2 Electric Fans B-5 Feed and Supplies for Zc Z-3 Electric Motors Animals Z-16 Electric Light Under- Y-12 Fences ground Construction Z-3 Files, Steel Z-15 Electric Light Service Con-Z-1 & 2 Filing Boxes nections Z-1 &2 Filing Cabinets Z-17 Electric Wiring Systems- -Z-4 Fire Apparatus — Motor Local and Horse B-1 Electrotypes Z.4 Fire Boats B-10 Emery, Emery Cloth andZ-4 Fire Engines Paper Z-19 Fire Extinguishers Z-3 Em.ery Wheels Z-4 Fire Hose Z-8 Engineering Maps and Z-3 Fire Wagons for Asphalt Charts Z-19 Fire Rope Z-4 Engines, Fire and ChemicalB-3 Fish and Oysters Z-3 Engines, Steam and Gas, Z-19 Flags and Flag Poles Other than Fire Ap- Z.3 Floor Scrapers paratus B-3 Flour Z-4 Engine Heaters and Tanks 1 Z-3 Flue Cleaners B-5 Ensilage Z-5 Flushers Z-3 Ensilage Cutters B-10 Flypaper B-1 Envelopes B-5 Food Straw B-1 Erasers, Steel Z-2 Foot Rests B-1 Erasers, Rubber Z-3 Force Pumps, Portable B-10 Excelsior Z-4 Forceps Z-5 Exercising Wagons Z-19 Forges B-10 Explosives Z-3 Forks, Hay B-8 Exterminators Z-2 Forks, Table and Kitchen Z-19 Extinguishers, Fire B-9 Formaldehyde Z-3 Extension Pruners B-1 Forms, Printed B-1 Eyelets, Paper B-3 Fowl Express, charge to proper Z-1 & 2 Frames, Picture supply item Z-2 Freezers, Ice Cream Z-1 &2 : Fans, Electric Freight and Express — B-10 Farm and Garden, Bulbs, Charge to proper ma- Seeds, etc. terial item B-3 Fats B-3 Fruit and Vegetables Z-19 Faucets B-2 Fuel, Coal, Coke, Wood B-5 Feed, Alfalfa and Gasoline Z-19 Feed Boxes Z-5 Fuel Wagons C-1 Fertilizer Z-19 34 Funnels ALPHABETICAL LIST OF B— SUPPLIES, F— MIS- CELLANEOUS SERVICES, Z— EQUIPMENT Z-19 Furnaces, Heating Z-19 Guards, Stall Z-3 Furnaces, Plumbers' Z-19 Guards, Tree B-10 Fuse, Powder Z-2 Guards, Window B-10 Fuses and Fuse Wire, B-9 Guinea Pigs Electric Z-19 Gunny Sacks Z-19 Garbage, Oil and Gasoline Z-19 Guns and Revolvers Cans Z-3 Guns, Grease Z-19 Garden Hose Z-19 Gymnasium Equipment Z-3 Garden Tools Z-3 Hack Saw ^nd Blades B.2 Gas B-8 Hair Pins B.7 Gaskets, Rubber, Fibre or Z-3 Hammers and Hatchets Metal B-3 Hams Z-2 Gas Lighters B-4 Hand Coverings B-2 Gasoline for Fuel Z-19 Handcuffs B-6 Gasoline for Motor VehiclesB-4 Handkerchiefs B-10 Gas or Gasoline Street Z-3 Hand Rollers Lighting Z-3 Handles for Tools B-7 Gauge Glasses Z-5 Harness, Saddles and Bri- B-9 Gauze, Medicinal dles Z-3 Generators B-5 Harness Soap and Dress'g Z-3 Glass Cutters Z-3 Harrows Z-2 Glassware and QueenswareZ-3 Hatchets Z.4 Glasses, Magnifying B-4 Hats and Caps Z-13 Globes for Electric Arc B-5 Hay Lamps Z-3 Hay Forks Z-19 Globes, Gas, Lamp and Z-3 Heading Tools Lantern Z-4 Heaters, Fire Engine Z-1 &2 1 Globes for Electric Lights Z-2 Heating Stoves and Steam B-10 Glue or Hot Water Heaters B-9 Glycerine Z-9 High Pressure System Z-4 Gongs, 'Rotary Z-2 Hods, Coal B-9 Grain Alcohol Z-3 Hoes B-7 Graphite Z.6 Hogs Z.2 Graphaphones and RecordsB-5 Hoof Packing Z-3 Grappling Irons Z-4 Hook and Ladder Trucks B-10 Grass Seed B-10 Hooks, Coat B-6 Grease for Motor Vehicles B.3 Hops B-7 Grease, Other than for Z-19 Horse Blankets Motor Vehicles B-5 Horse Brushes Z-3 Grindstones Z-5 Horse Collars B-3 Groceries B-5 35 Horse Feed ALPHABETICAL LIST OF B— SUPPLIES, F— MIS CELLANEOUS SERVICES, Z— EQUIPMENT Z-3 Horse Scrapers B-10 Keys B-5 Horse Shoeing B-2 Kindling B-5 Horse Shoeing and MaterialZ-2 Kitchen Utensils Z-6 Horses Z-4 Kodaks Z-4 Hose Carts and Wagons, B-1 Labels Fire Z-4 Laboratory Apparatus Z-4 Hose, Fire B-9 Laboratory Supplies, Medi- Z-19 Hose, Garden cal Z-4 Hose Hoists B-7 Laboratory Supplies, Oth- Z-4 Hose Jackets er than Medical B-4 Hosiery B-7 Lacing Z-19 Hot Bed Sash Z-19 Ladders, Other than Fire Z-2 Hot Plates Apparatus Z-3 Hydraulic Rams ^-4 Ladders, Fire B-3&10 Ice Z-13 Lamps, Arc Z-19 Ice Caps Z-19 Lamps and Lantern, Fluid Z-2 Ice Cream Freezers Burning Z-2 Ice Shavers Z-2 Lamps, Desk B-2 Incandescent Elec. Lamps B-2 Lamps, Incandescent B-7 India Hemp B-2 Lamp Wicks B-1 Ink and Ink Pads B-3 Lard B-1 Ink Wells Z-3 Lasts, Iron Z-19 Incinerators B-10 Laundry, Bleach, Blueing, B-6 Inner Tubes, Motor Ve- Borax, Soap, etc. hicles Z-3 Laundry Machinery B-8 Insect Exterminator and B-2 Lava Tips Insecticide Z-8 Law Books Z-4 Instruments, Engineering Z-3 Lawn Mowers, Rollers and Z-4 Instruments, Surgical and Sprinklers Scientific Z-8 Legal Books F-8 Insurance B-4 Leggins H-1 Interest B-3 Lemons Z-2 Iron Beds B-1 Letter Heads Z-2 Irons, Sad Z-3 Level Rods and Levels Z-2 Ice Shavers Z-8 Library Books Z-3 Jacks B-10 License Plates and Tags Z-19 Jars, Acid, except Battery Z-4 Life Buoys, Lines and Pre- Jars servers Z-2 Jars, Mason Z-4 Life Guns and Equipment B-7 Jute Z-1 & 2 Linoleum Z-2 Kettles B-5 36 Linseed Meal ALPHABETICAL LIST OF B— SUPPLIES, F— MIS- CELLANEOUS SERVICES, Z— EQUIPMENT Z-6 Live Stock B-5 Milling By-Products Z-1 &2 Lockers Z-1&2 1 Mirrors Z-1 &2 ! Lounges B-3 Molasses B-6 Lubricants, Motor Vehicles B-8 Mops and Mop Wringers B-7 Lubricants, Other than Z-7 Motor Ambulances Motor Vehicle Z-7 Motorcycles B-8 Lye Z-7 Motor Police Patrols Z-3 Machines, Mowing Z-7 Motor Trucks Z-19 Machine Street Sweepers Z-3 Mowers, including Motor Z-3 Machinery B-1 Mucilage Z-S Machinists* Tools Z-19 Muffs for Insane B-10 Magazines and Periodicals , Z-6 Mules B-1 Mailing Tubes and Wrap- F-17 Music, Contractural pers Z-19 Music, Sheet B-10 Mantles, Gas B-3 Mutton B-11 Manufacturing and Job- Z-3 Nail Pullers bing Supplies B-2 Naphtha Z-20 Manufacturing Plant Z-2 Napkins Z-3 Manure Forks B-10 Needles, Other than Surgi- Z-8 Maps cal Z-2 Mason Jars Z-4 Nets, Life Saving B-10 Matches Z-19 Nets, Tennis Z-1 & 2 Mats, Matting and Mat Z-19 Nets, Dog Catching Covers Z-19 Netting, Wire Z-3 Mattocks Z-4 Nipples, Fire Hose Z-2 Mattresses Z-1 Notary Seals Z-3 Mauls B-1 Note Books B-5 Meal, Oil B-10 Notions Z-19 Measures Z-4 Nozzles, Hose B-3 Meat Z-1 Numbering Machines Z-19 Meat Choppers B-3 Nuts, Edible B-9 Medicine B-7 Oakum Z-19 Metal Checks Z-19 Oars B-8 Metal Polish Z-19 Oar Boats Z-11 Meters, Water and Light B-5 Oats Z-19 Melting Pots Z-1 Office Furniture Z-4 Microscopes Z-19 Nets, Tennie B.3 Milk and Cream Z-19 Oil Cans and Tanks Z-19 Milk Cans Z-2 Oilcloth Z-1 Mimeographs and Dupli- B-7 Oil, Lubricating, Other cating Machines than for Motor Vehicles 37 ALPHABETICAL LIST OF B— SUPPLIES, F— MIS- CELLANEOUS SERVICES, Z— EQUIPMENT B-6 Oil, Motor Vehicle B-10 Picture Wire Z-3 Oil Stones Z-1 & 2 Pictures and Frames B-3 Oils, Household Use Z-2 Pillow Cases B-3 Oleomargarine Z-2 Pillows Z-4 Operating Tables B-9 Pine Tar, Medicinal Z-19 Outdoor Gymnasium De- B-10 Pins, Common vices B-1 Pins, Office B-4 Overcoats Z-3 Pipe Cutters B-5 Oyster Shell Z4 Pipe Holders B-7 Packings, Mechanical Z-4 Pipe Tips B-1 Pad Holders B-10 Pipes, Cob and Clay Z-19 Padlocks Z-3 Planes B-5 Pads, Sweat B-10 Plants Z-19 Pails Z-4 Play Pipes B-10 Paint and Whitewash Z-3 Pliers Brushes Z-3 Plows B-1 Paper Cutters and Weight sZ-3 Plumb Bobs B-1 Paper Fasteners, Staples Z-3 Plumbing Tools and Clips Z-2 Pokers, Household B-10 Paper, Sand Z-19 Pole Climbers B-8 Paper, Toilet Z-12 Poles and Lines B-10 Paper, Wrapping Z-12 Poles for Electric Lines B-1 Paper, Writing and Carbo nZ-19 Police Shields and Stars B-10 Paraffine B-8 Polish, all kinds Z-19 Park Furniture and Re- B-1 Postal Cards, Postage creational Equipment Stamps and Stamped B-1 Paste and Mucilage Envelopes B-5 Pasturage Z-3 Pesthole Diggers Z-5 Patrol Wagons Z-3 Potato Hooks Z-19 Patterns, Wood and Metal Z-1 &2 • Pots, Flower Z-3 Pavers' Tools B-3 Poultry, Dressed B-1 Pencil Sharpening Ma- Z-6 Poultry, Live chines B-10 Powder and Dynamite B-1 Pens, Penholders and Pen-F-5 Premiums on Surety Bonds cils B-6 Prest-o-Lite Tank Re- B-10 Periodicals and Magazines charges Z-4 Photographic Apparatus B-1 Printing and Binding B-10 Photographic Supplies Z-3 Pruning Saws and Shears B^IO Photographs Z-4 Pulmotors B-3 Pickles Z-3 Pulleys Z-3 Picks Z-3 38 Pumping Engines ALPHABETICAL LIST OF B— SUPPLIES, F— MIS- CELLANEOUS SERVICES, Z— EQUIPMENT Z-3 Pumps B-6 Rubber Tires, Auto and Z-3 Punches, Mechanical Motorcycle, except Fire B-1 Punches, Paper Apparatus Z-3 Push Brooms B-1 Rulers Z-3 Putty Knives Z-19 Sacks, Gunny Z-2 Queensware and GlasswareZ-5 Saddles, Riding Z-2 Quilts Z-2 Sad Irons Z-19 Radiator Screens Z-1 Safes Z-1 Railing, Office B-9 Sal Ammoi^iac B-4 Raincoats B-9 Sal Soda Z-3 Rakes B-3 Salt Z-19 Razors B-10 Salt for Sidewalks Z-3 Rams, Battering B-10 Sand Paper Z-3 Rams, Hydraulic B-8 Sapolio Z-1 &2 Ranges and Stoves B-5 Sawdust for Bedding F-18 Razing Unsafe Buildings Z-3 Saws Z-3 Reamers Z-1 Scales, Postal Z-4 Reducers Z-4 Scales, Engineering Z-8 Reference Books Z-1 &2 Sculpture Z-1 & 2 Reflectors Z-19 Scales, Weight Z-2 Refrigerators, Household Z-4 Scientific Instruments Z-19 Refrigerators, Storage Z-3 Scissors and Shears Z-1 Registers, Telegraph Z-3 Scoopshovels F-9 Rent Z-3 Scrapers, Horse Z-19 Revolvers Z-3 Scrapers, Street B-1 Ribbons, Typewriter B-1 Scratch Pads B-3 Rice Z-1 &2 Screen Doors and Windows Z-3 Road Rollers and Scrapers ; Z-3 Screwdrivers Z-3 Road Machines B-10 Screw Hooks B-3 Rock Salt B-8 Scrub Brushes Z-19 Rogues' Gallery Z-3 Scythes and Scythe Stones Z-19 Rope B-10 Sealing Wax B-4 Rubber Aprons, Boots and [ B-10 Seals, Lead Gloves Z-4 Search Lights B-1 Rubber Bands B-10 Seeds, Plants, Bulbs, Z-2 Rubber Blankets Seed Potatoes and Grains Z-1 & 2 Rubber Mats and Matting : z-3 Separators Z-2 Rubber Sheets Z-2 Sewing Machines and Sew- B-1 Rubber Stamps ing Tables B-10 Rubber Tubing z-1 &2 1 Shades, Reflecting (Lamp) Z-1 & 2 Rugs z-1 &2 39 ; Shades, Window ALPHABETICAL LIST OF B— SUPPLIES, F— MIS- CELLANEOUS SERVICES, Z— EQUIPMENT Z-3 Shafting Z-2 Springs, Bed B-5 Shavings Z-19 Sprinkling Cans 6-4 Shawls Z-19 Sprinkling Wagons Z-3 Shears and Scissors Z-19 Stable Brooms Z-6 Sheep Z-19 Stall Guards Z-2 Sheets B-1 Stamped Envelopes B-4 Shirts Z-19 Stamps and Dies, Steel B-5 Shoeing Horses B-1 Stamps, Postage B-5 Shoeing Material B-1 Stamps, Rubber B-8 Shoe Nails and Pegs Z-1&2 1 Stands B-8 Shoe Polish B-1 Staples, Paper B-4 Shoes B-1 Stapling Machines Z-2 Show Cases B-1 Stationery Z3 Shovels Z-3 Steam Boilers Z-4 Siamese Pipe and Nozzles Z-19 Steam Coils and Hot Wa- Z-3 Sickles ter Equipment Z-2 Sieves, Household Z-3 Steam Engines, Other than Z-19 Signs Fire Apparatus Z-2 Silverware Z-3 Steam Fitters' Tools Z-5 Single-trees Z-3 Steam Rollers Z-5 Sleds Z-19 Stencils Z-5 Sleighs Z-4 Sterilizers Z-19 Skiffs Z-4 Stethoscopes Z-3 Sledges B-1 Stickers Z-3 Slice Bars Z-10 Step Ladders Z-3 Slip Scrapers Z-6 Stock, Live B-5 Snaps Z-3 Stocks and Dies Z-3 Snips Z-1 &2 Stools Z-8 Soaps and Soap Powders Z-2 Stoneware for Cleaning Z-1 &2 Stoves and Ranges B-3 Soda, Bicarbonate B-8 Stove Brushes Z-3 Soldering Irons B-8 Stove Polish Z-3 Spades B-5 Straw for Bedding Z-3 Spanners Z-19 Street Boxes, Waste Paper Z-1 &2 I Spittoons Z-3 Street Brooms B-1 Sponge Cups Z-19 Street Flushers and Sweep- B-5 Sponges for Barn Use ers B-8 Sponges for General Use Z-14 Street Lamps and Posts Z-2 Spoons, Table F-13 Street Lighting, Electric Z-3 Spreaders Z-4 Stretchers (Ambulance) Z-2 Spreads, Bed Z-19 40 Sugar Camp Equipment ALPHABETICAL LIST OF B— SUPPLIES, F— MIS- CELLANEOUS SERVICES, Z— EQUIPMENT B-9 Sulphur B-6 Tires, Auto and Motorcy- Z-5 Supply Wagons cycles, except Fire Ap- F-12 Support of Persons, Pris- paratus oners B-10 Tobacco Z-4 Surgical Instruments B-8 Toilet Articles Z-5 Surreys B-8 Toilet Paper Z-4 Surveyors' Instruments Z-3 Tongs B-4 Suspenders Z-19 Tool Boxes Z-1 & 2 Tables B-10 Toothpick^ Z-2 Table Cloths Z-19 Torches Z-2 Table Napkins Z-2 Tov/els B-1 Tablet Holders Z-2 Towel Racks B-1 Tablets B-8 Towel Supply, Office Z-19 Tackle Blocks B-1 Tracing Cloth and Paper Z-3 Tack Lifters Z-3 Traction Ditchers B-10 Tacks F-1 Transportation of Employes B-10 Tags and Plates, License — Local B-3 Tallow F-11 Transportation of Persons Z-3 Tampers — Other than Employes Z-19 Tanks Z-2 Traps, Mouse and Rat Z-3 Tar Tanks on Wheels F-2 Traveling Expenses, Em- Z-3 Tape Measures, all Kinds ployes Outside City Z-3 Taps and Dies Z-19 Tree Guards Z-19 Tarpaulins Z-3 Tree Pruners F-9 Taxes and Rents B-8 Tripoli B-3 Tea Z-3 Trowels F-7 Team and Motor Truck Z-19 Trucks, Hand Hire (Maintenance Z-4 Trucks, Hook and Ladder charges excluded) Z-5 Trucks, Horse Z-8 Technical Books B-6 Tubes, Motor Vehicle Z-4 Telegraph and Telephone Z-3 Turf Edgers Instruments Z-6 Turkeys, Live F-3 Telephone and Telegraph B-10 Twine Z-19 Tents Z-3 Twist Drills Z-4 Thermometers Z-1 Typewriters B-10 Thimbles F-19 Tuning Pianos B-10 Thread B-4 Underwear and Clothing B-1 Time Books Z-19 Urns, Park or Outdoor Z-2 Tin and Agate Ware B-9 Vaccine Z-3 Tinsmiths' Tools Z-19 Vases, Park or Outdoor Z-3 Tire Benders B-3 41 Vegetables and Fruits ALPHABETICAL LIST OF B— SUPPLIES, F— MIS- CELLANEOUS SERVICES, Z— EQUIPMENT Z-5 Vehicles Z-3 Wedges Z-19 Ventilators Z-19 Weights, Scale Z-4 Veterinary Instruments B-7 Welding Compound B-3 Vinegar B-5 Wheat, Forage Z-3 Vises B-10 Wheat' Seed Z-19 Voting Booths Z-19 Wheelbarrows Z-5 Wagons, except Fire Ap- Z-3 Wheels, Grinding paratus Z-19 Whips Z-4 Wagons, Fire Hose B-8 Whisk Brooms Z-3 Wagon Jacks Z-19 Whistles, Police Z-3 Wagonmakers' Tools Z-19 White Wing Carts Z-2 Wardrobes B-2 Wicking Z-2 Washstands, Washtubs B-8 Window Brushes (Portable) Z-1 & 2 Window and Door Screens Z-2 Washing Machines Z-1 & 2 Window Guards B-1 Wastebaskets Z-1 &2 1 Window Shades B-6 Waste for Votor Vehicles B-9 Wines and Liquors B-7 Waste, Other than for Mo-Z-3 Wire Cutters tor Vehicles Z-19 Wire Rope Z-1 & 2 Water Coolers B-2 Wood Fuel B-3 & 10 Water, Distilled B-1 Wood Cuts Z-10 Water Mains Z-2 Woodenware Z-11 Water Meters and Setting sZ-3 Wrenches Z-19 Water Pails Z-2 Wringers F-13 Water Rents Z-4 X-Ray Apparatus Z-18 Water Systems, Local B-9 X-Ray Supplies Z-19 Watering Troughs B-3 Yeast B-10 Wax Z-19 Zoo Animals 42 Gay lord Bros. Makers Syracuse, N. Y. PAT. JAN. 21, 1908 311857 UNIVERSITY OF CALIFORNIA LIBRARY