ff |///i/ii7/f,**tp THE BUDGET SYSTEM AND DEPOSITORS' HANDBOOK BY EDWIN C. HYDEN 4 CONTENTS Page Page Money is Power 2-3 Calendar 17 The Secret 4 Where You Start 18 Planned Procedure 5 Your Budget Records for Salary for Home Manager . . G one year 21 to 55 Income Chart 7 Inventory Personal Property 56 Distribution Chart 8 Worth 57 Explanation Weights and Measures ... .58 Apportionment 9 Business Laws 59 Extra Income 9" Personal Memoranda 60 Record Charts 9 Automobile Record Chart ..61 Fat and Lean Periods 9 Largest Cities in U. S 62 Utility and Purpose 10 Distances Between Cities ..63 Value 10 .Parcel Post Rates 64 Obligation 10-11 Rates of Postage 65 A Man's Book ...10-61 Interest Calculations 66 Inventory and Worth Formulas and Tables 67 10-19-20-56-57 Balanced Ration Chart . . .68-69 Model Charts 11-12-13 Greater Reward 70 Monthly Segregation Chart 14-15 Home 71 Recapitulation Chart 16 Interest Chart 72 NOTE. The Author will give $100.00 for each suggestion that is adopted which tends to make this book more useful. A "Greater Reward" is pictured on page 70 for the ones who use this book. Copyright 1922. EDWIN C. HYDEN Dayton, Ohio 1 MONEY IS POWER Like the waters of the Great Niagara, American money pours forth in abundance and power. The man who saves a portion of that which he receives will, in a short time, find that at compound interest its power is increasing with most remarkable rapidity. Its ability to do his work and al- low him to begin to think of ease, content- ment, harmony and happiness in his latter years of life, soon begins to manifest itself. Niagara, the mighty giant of power, if properly harnessed is capable of doing the work of thirty million men a day. This de- velopment of natural resources and other similar projects, such as irrigation, recla- mation, cultivation, only await the neces- sary accumulation of wealth. If ten million American families would make up their minds to save ten percent of their income for ten years, investing only on the advice of their banker when five hundred or a thousand dollars has been accumulated, their success, and the future success of their chil- dren would be assured. Savings invested, not only works for you day and night with accelerating force, but buys science, invention and engineering, builds homes, highways and industries, and last but not least, educates your children to take part in this great development. The problem of SUCCESS and ENJOY- MENT of a long life is solved by the man who has grit enough to say "I will save NOW while I have earning power." Don't envy success enjoy it. Remember the failures in life are the ones who intend to save next pay day. R30S87 THE N^lfttfAXlfldiftfp ptfDGET SYSTEM * DEPOSITORS' HANDBOOK. WHAT IS A system of charts for recording savings IT? and expenditures. WHAT To give you a PLANNED PROCEDURE FOR? for obtaining happiness, success and pros- perity. HOW? By daily USE a greater joy is experienced in spending less and saving more. SUCCESS IS YOURS A PLANNED PROCEDURE assures it, when you definitely and positively decide to "do or die" in order to gain that which it is your right to have. The very first step is to set an objective for yourself something to work for because without some aim in life one does not get very far. He who intelligently plans his spending CAN SAVE and that is the surest and most direct road to any ob- jective, and the Secret of Success. You may want to go into business for yourself. You may want your children to go through college. You may want a beautiful, well furnished home an automobile and a large bank account. These are all possible to him who makes a well planned start and wlgen peace, confidence and security begin to grow, along with your savings account from then on the way gets easier. It has been said that the world owes every one a living; true but every one owes himself a savings account. Saving is easy when you systemize your expenses. Governments, large business concerns, and successful business men in general find it profitable to use the Budget System of Expenditures, so why not use it in the Home? The use of the National Home Budget System will simplify the making out of your income tax report. Merely by glancing through your records and noting the many items (such as gifts, etc.), which may be 4 deducted, hours of hitherto hard and conscientious study will be eliminated. The National Home Budget System teaches you how to be successful and will do away with periods of being hard up or going through the humiliating exper- ience of borrowing from your friends, or still worse, borrowing at extortionate rates of interest. The following charts, if strictly adhered to, will make you happy and all worry as to how you can meet your expenses will be eliminated. When your bills come due you will have the money ready to pay them. The first thing to do is to open a savings account at some reliable bank. Apportion your income to a definite percentage as shown in the chart below. MARRIED SINGLE Single people, as shown by the chart above, especially sons and daughters working and living at home, should be required to contribute to the general family income 50% of all they earn, saving 20% in their own name and having a balance of 30% to be equally divided between clothes and amusements. This discipline will prove most advantageous to these young folks, for so many boys and girls are allowed to spend practically all they earn prior to marriage then when the time conies for them to maintain a home of their own, it is extremely difficult for them to curb their desire to spend money for unessentials. Most every one knows how to earn money, but the important thing is how to spend wisely. Save Spend Enjoy life and be happy, but be sure to follow this system, until you learn how to spend. It has been stated by expert economists that if 75% of the world saved 10% of their income, no one would ever know what "Hard times" meant. The use of this system of charts, along with a combination journal and ledger contained herein, will enable you to keep an accurate account of your home expenditures; stop the leaks, and put your home on a firm foundation. It's good business try it. SALARY FOR THE HOME MANAGER: This system can readily be applied so you can employ, on a commission or allowance basis, your wife (or house- keeper) by making a percentage allowance of your total income to the home expenses. Example: If your income be $3600 per year and you do not wish to spend on the home more than, say, two thirds of your income, allow $2400 for your wife; give her this Home Budget System to work by, allowing her whatever she can save or the savings account in her own name. The balance of $1200 can be used for your own investments, personal expenses, club dues, presents for your wife, etc. (A box of candy or a bunch of flowers occasionally is an in- vestment that will pay dividends of happiness.) The Model Daily Expense Record on page 12 is self-explanatory. On pages 22-23 will be found the first month's Daily Income and Expense Record Chart. Twelve of these charts alternating with Obligations to Meet Charts form a journal with which you may keep daily records of expenditures for one year. ^ 88888888888888888888SS88 O5 <M 1C 00 i I ^t 1 1> O CO CD O5 C^ O 00 T- I ' . CO CD b- O lO -H OOOOOOOOOOOOOOOOOOOOOOOO <M CD O TjH 00 (M CD O "tf 00 O5 CD O ^ 00 d O O 00 O O 00 !> O5 (N rt< CO O5 i-* ^ CO CO rH CO CD 00 O CO iO 00 O (N 00 O (N r^ CD O ^iO^O4OOCOC jsPOOOOOOOOOOOOOOQOOOOOOOOO O^ 00 ^ O CD (M 00 "tf O CD <N 00 "t O CD C^l GO O CO N iQ i- O CQ ggggoooggooggggogogoggg iOOiOOtQOiO ol ^o ?8888888888888888888SS88 888888888888888888888888 00 <N O C^ rf CD 00 I> O '^O TjH 00 CO SOQOOOOOOOOOOOOOOOOOOOOO 00 O CQ "^f CD 00 O O3 ^ CD 00 O C^ ^ CD 00 O pq ^ ^O t^- O ^ OOQOOOOOOOOOOOOOOOOOOOOO C^CpO^COC^CDO^OO(NCpCDTtiOOOs|CDO^OOO^OOp !> O5 OQi T^ CD Oi '^ T )^-HCOCDOOOCOkQOOO(N^CDO^ JCOCOCOCOTjH^TfrtiOiOiOiOCOCD gher 15% a OC Sgl bfl l| 111 fc o w o c o *-> *J-S -M 15 ^ "2 - 13 ill if < iriii et C 0) 3 C v n C J1 EXPLANATION APPORTIONMENT. (1) Your income, salary or wage should be divided into six portions of such percentage as is indicated by Circular Chart on Page 5, and distributed over such expenses as you may have that are shown in Distri- bution Chart on Page 8. It is not likely that any one family will have all the expenses listed in this Chart. The main point is to adhere as closely as possible to the percentage shown, especially the savings. The percentage for shelter (that is rent or home payments) may vary somewhat, as for instance, if you are buying a home you may cut down on your luxuries or some of the so-called necessities of the higher life percentage and contribute this amount to your home. EXTRA INCOME (2) It is also quite possible that you may have addi- tional income at irregular times, such as extra work, overtime, interest, dividends on investments or a bonus. If you are living in accord with your Budget made up from your regular income you can and (to gain your great ambition) should add this total extra income to your savings account. RECORD CHARTS. (3) The Model Daily Expense Record Chart on page 12 is self-explanatory. It shows how convenient and easy a complete daily record of expenditures may be kept. The Model Recapitulation Chart on Page 13 shows the monthly receipts, disbursements and balances for one year. The ledger consists of one of these Charts together with a monthly Segregation Chart which will be found on Pages 14-15-16. FAT AND LEAN PERIODS. (4) This gives you a book which will enable you to keep an accurate account of your home expenses for one year. It will be noticed in the Recapitulation Chart that the balance in the checking account grows, up to certain periods, when possibly new clothes, the winter's coal supply, or a vacation is needed f> then the fund which has been growing is used for this purpose. 9 UTILITY AND PURPOSE. (5) The purpose of this Home Budget System is to make it easier for Home-Makers to save, and still have all the joys to which their income entitles them. The family, using this system for a short time, will see it is easy to save and still have sufficient funds for all necessities and the little luxuries that make life worth living. STICK TO THE PERCENTAGES don't eat too much; Don't pay too much rent; Let the home man- ager use this System and make the home harmonious. VALUE. (6) In the model records on pages 11-12-13 are shown the method of keeping daily and monthly ac- counts; the scrip showing the place to^ enter your daily, monthly and yearly expenditures, income, bal- ances, savings, etc. Most of the entries are made at the end of the month, when bills are generally paid. The cash or checking balance will vary with different sea- sons, etc. the 4th month new spring clothes were needed; in August, a vacation was taken; in September no gain was made because of the purchase of the win- ter's supply of coal; in November and December the surplus was used for Christmas giving, etc. At no time was any difficulty experienced in making the Savings Deposits. All necessities were provided and $240.00 saved in one year. OBLIGATIONS TO MEET. (7) Obligations to Meet Charts (model on page 11) will enable you to take care of your obligations which you know will become due some time in the future, even though it be six months or a year in advance, such as insurance, taxes, water rent, notes, mortgages, etc. A MAN'S BOOK. (8) Every man will find this book an indispensable pocket companion, an index to his whole financial movements, systematic- ally arranged for the whole year. What man does not want to keep tab on the upkeep of his auto, gas, oil, tires, etc.? See chart on page 61. INVENTORY OF WORTH (9) On pages 19-20 will be found charts for making an in- ventory of your worth today. On pages 56-57 will be found sim- ilar charts for determining your worth one year from today. A year's use of this book will convince you of its value. If it has not been worth many times the price paid, your money will be cheerfully refunded. 10 <u s <u "rt o> * CU * I I ! I I M I I I . I ^ 10 o PQ :S: : : : : :S: : A ' ' ' O CO CO S : fin o: : : : oo : :o:cn: : : : : _.,. O <! CM- CM o> (U jrif! ; ;JE; ;?;?; ; i ; ; U) :2: : :i2: :CM:CVJ: : : : : O*O- 'O- -o-O o 3 p o-iO' -o* o Hi ' -/^ '-..'^ io* o ;: :^t-: : : o: to CO W O PH s 2 E C . C C G PQ W CQ CQ PQ C 5p. ^C ^G ^C 1 g: IS 1 {- 1 1 r < o ^ g TOTALS 11 g : c: r r : < . . . 3: : ; iiuo! & i M . ^. . . . W.M.- "* *"*** > Uii> tj- | ; ; ; z; ; ; : fM; 3j ; g I 06 06 06 oo 03: fjy CO: "*' * w cvj. co: v^>. vs: oo. tJ\ cO. SI a 05 "S c g |l| o: oi o: oi; o o oj cSi di pi o : Q a$m fvi- <vl- fVJ- OJ. CSJ. fVj- CsJ. OJ- CVJ. CVJ. ** i s 8 ^; ; ; s.; : .:.: 8, ;.; 5g :: o O: o: *O: o: lO: O: O: O: Q. Hx LO' r ' *O' OO- v^> I ^f" oO 1 O- OO- w ' ^C:f.: s.; s.. .. .: s.; TT.; g. ; "^S o- 06 CO- oO 00 Q- ro- wj O- ad- cd- oO- O- cvj: cO v^: v^: oo cr-: cry cvi: o o: ^*: OJ cvj. cvj. cvi: cvj: cvj: cvi: co: oo: cvi: CM: cvi: g g : : : 8; g ; s; 8.8 8 : : || 6 c5- o o CD o : o' o o : o o o fc a g^ o- o o o o o o- o O- o o. o: ~ P ^^ o-i: CM: cvj: cvj: cvj: cvJ: cvj: cvi: Ovt cvj: OJ; cv^ a, ^ r.' wv'-8 / o .- o.- 8 .- . 8,- 8 ..' ^: oo: oo: oo* oo: OQ: co: ro: oo: oo: oo: oo : cvj: co : V^Q! \.^' QQ* c*^: co: o^j: : ^^ m B O ^ CO -^ tO O t^ CO s p CQ > l 11'] 14 1 < u u If I I 15 Efl ' H B j s w PJ! CO 2 w it o B S ^ co rt "3 m ^ 03 CO KH ?a .ti.S^ 2 > c .rt ea t3 :::::: ^ * C3 Q &C/2M Q.S w | a H II w 3-S (x) :::::::::;:: c ; ; ; ; ; ; ; ; ; ; ; ; RECEIPTS ice Income Tot >rw'd for Month Ca :::::::::::: :::::::::::: J _^t rt fc -: pq g d o s J "2 -d -a J3 j: js jd jcs 4 "S *S CO C l_i-M4->.}->4->4J-MO' <CS| i-HC^CO^lOCOt^OOO5rHrHrH GRAND ITOTV 16 CS 13 a u J3 r- -* ~< 00 CO "* - OOiO MvMCi . CO 00 10 es O> H cs es HNONNOPOO d H es es -i \o PO o ** J _ T-I CM . a - es es > -, 00 10 CS ON tf ** < < < es ... 2 ^ ^^ ^ es 0, H^S^ct; : : ^ , . t^ Tj< H 00 ~ - cs es ^ - ^4 TH es ^CSONVOPOO . g i ^^^; Q ^ ^2^;^^ -i oo o es ON CO cscs CO . T-, ts es ON NO POO CO T-I esro ^^SSe^S : ^^^^S : ^^2^:^ : : * N *S88 : - es es g Zj CS ONNOPO O H es PO 1 ~ CS CS ** I*"* i-iCS CN >< ^ H es > ^H T-l CS a *H es es > .t^. T*<^(00 > ^eses s H .^^cscs H 2^4CSPO H . ^cses g l^sss _, CS ON NO PO O z g i^SSes : co :^^2cs CO "" i2 cs cs CO ^H es i -es MNO , ss o TH es cs !* & rpHoe>o 5 *-i CS Id " CS CS r 1 ^ y-t cs 3 > . t>. <$<-, oo ^ I^^Sc^ S ^^Ot^^J^H . S3 a "* ^i es es r. -IT) CS ON NO i-l H CS r^ ^ ^-i cs PO ^ . \T) es ON O , *H -t CS ,< i-H TH CS (< *-i es cs CO l^-^S CO i^SSes 1 i CO -H es cs W^^cscs . C/3l/> "'-eN ^^^^e^S : as T-I'-I es H ^^ es PO PC * "^i^ : p ^SSSS << !> ^ es PO tf ^ ^^J^es ' N] H NOk ^S^ S r, H 00 10 CS ON H ^^SS : ^^oo uo es ON . o. -q< ^H oo ^ ^<NCS 73 E "'S^is : co :*"2^* CO ' 2cses CO MOV ^Sc^ o H co R 17 1 V 3 V Q a JS "rt a 1 1 >E | Amount Due | Date Due | Amo a. CtJ p (X rt S ^4 ^ ^ Jd C C C G oj o3 03 nJ CQ CQ CQ CQ CO CO CO 0> fcJO taO U) U) . c .2 .S .S CD C/? C/5 C/? Ui J- U *-i ^ > ^ > TOTALS ITEMIZED HOUSEHOLD INVENTORY Value Value Linen China Kitchen 19 INVENTORY AND BALANCE SHEET SHOW- ING WHAT I AM WORTH TODAY. Date.. ..192.. CREDIT: My Property consists of My Obligations are: DEBIT Cash on Hand Bills Due Cash in Bank 1 I Real Estate Mortgage Bldg. Loan Furniture j Other Loans Fixtures | Auto-Boat Interest Due Stocks B onds ii*- ' 1 j j] ' __ Total Total Deduct Debit Amt. I AM WORTH How much will I be worth a year from now? S3 r stematic Saving (deposit weekly) will increase your "Worth." Next year's inventory will show progress. 20 o 1 o s g M s o H 02 O H- 1 H 2 H-4 ^ PQ O 8 p 0) p i n M rt nJ n 'c3 p t 3 7 3 P 0) w J n "a i : 3 a ; w FIRM OR PURPOS J* ^4 JX ^4 S) So & So .S .S .H CD CD (/? J? VH Ui IM IN 1 1 I 1 TOTALS 21 CO *-3 S sis > r . CX 3 I:::::::::::::::: h F I s bo g "o V 15 I a Tr o +, .* I 1 O-CNro^^O^ 22 f* ss bo ^G ;;;;;;;;;;;;;; O bo If Is i i i i i ! i i ; i ; i ; ;' 30OO-"CNfO^iO>OrOOO^ "* fH^estststJScsfScstscscsfo "5 If bo Sf Total Savings Saved or 1 Exceeded 23 1 >-; en rs.2 c fa E 5S Cfi 24 7 w * ca.u ? la O .So Q 1* If fs c*2 o 3 a >s rtX C^pt5 3 J? 1 2 o OvO'-"^'*>^'^^O^QO^O ** '-<^ i fNfs<NPirvi<Nriescscs'O ^ 25 w I p "rt Q n ^ *rt PQ 5 i 2 x p ta W ^ - 3 g M FIRM OR PURPOSI 1 flP en bx) VH b d <3 CO M jjj u. 9 3 oJ m 1 > i_ 3 c B a *^ c/^ 3 o TOTALS 26 3 ** 2 js 1 n d s 3 o < Q H d i | o < g . i 5 cu oi s ^i -i4 ^ ^i M PQ a a a a .s .s .s .s > > > > en en </) c/l U. U. Ui U 3333 iS iS ^ TOTALS 27 I o 1 .t. 28 = W B 8 l Co - y *S vJS ~ 2 ^g o" g-M rto Saved o Exceeded Is * s I s 30 a o H H S N <s es 10 \o f- 00 S N S CS 5 M v 1 n s g H "O P^ | 3 Q S 5 o a n g < td FIRM OR PURPOS ^ ^ ^ ^ c c c c cj oJ 03 cj CQ CQ ffl CQ a CO CO CO bfi bo 60 .2 .5 .S .2 Cfl C/) $ C$ U U U, In 3333 ;2 ^ ;2 TOTALS 32 s n rt W :::::::: S Q 1 a i H 2 c 3 s s Q Q - S f a 1 51 Your Savings Bank . . . c X 1 u c c 1 1 g I TOTALS 33 8! 33 J? o O +J S t-i O 4H 1 I $ s a a 1 O a o s * a 34 rtSS F 8* ! 35 <s ^ o 4J a o % & ? o $ GO & rt 1 OS (V I HH >? H 2 * '" ~c "*& H I o gi 36 ft u : : ' u II ll l Saved or Exceeded I rto 3 aOCKO-.eSjq^JiqO^WONO^ H 37 1 3 & 1 Q 9 J5 *3 A A* o < II 1 n | y a _- w s 1 cu 0< s E ^ JM ^4 ^ c c c c cd oj ctf rt a a a a .5 | | .S C/) ($ (/) C/? S S S S o o o o >, ;x >H > TOTALS 38 1 | l Q I Q ^ .2 e 3 o 0) 3 J Q c 1 < Ed : : : : : : : FIRM OR PURPOS] 1111 CQ OQ PQ CQ So So ba S) . .5 . .^ c/) en c/) c/5 V- U. t-i Ui TOTALS 39 8- o a o o a 14 2 33 a RH * 33 to .S 40 1* 41 >r _p . i h 3 o. -i rj* w s ig < i bo 3 1 bfl i o u V "o 5 'S 8 W J _ NCOME o.+- w f I s =. fe ^ I s 42 .ss (SO*' F *5 43 o 1 S O N 00 2 O H-l N < O 1-4 -) CQ O n CD Q m n o "r3 " d C i V a c a M FIRM OR PURPOSl C C C rt oJ rt a CQ OQ CO CO CO bo 60 t .2 .2 .2 > > T i i 1 CQ CO fi ^c 1 L 3 TOTALS 44 3 Q . . . 0) rt J Q 1 .2 S3 . . n 5 ! *j c 3 6 ^ 8 Q i 1 1 "d a o I li FIRM OR PURPOS] ^ i ^i JA ^4 G C C C oJ o3 rt rt W CQ CO tO 05 00 bo bfl bo bo C C C C "> '> "> *> c/) en C/D c/? Ui Ui IH U 3 P 3 S TOTALS 45 8 O A +* s (H O *s O) CO S a ^ *d d 0) M <H rz a OH& a a O o o gi I. 46 II O 3 47 H a ^ $ 48 to 1* 1* Saved or Exceeded 49 <u ID 2 a D a; | *rt CQ TJ A PH g 3 o Q <u cd Q o 3 n c 3 O 3 a K PH rt O S g s -^ Jbd ^ J4 c a c c cd cd c^ (4 CQ CQ PQ PQ co co co to bfl bo bo bo *> *> *> "> CO (/} O) C/? u w, u, far "'-'*". 1 1 1 1 TOTALS 50 1 Q 1 a n M P* * c g < I Q 0) ti Q 4> 1 Q M ^jj w in . I a- S C C C G CO CO CO CO bo bfi b/0 bfl .2 .2 2 .2 *> *> *> *> CO C/3 C/) CO u. u w. u. 3333 TOTALS 51 o t*-4 1 u <w tf I w *o a <3 i Dai 52 3 bo CT3 O 3 o-S c/Sw ! CN <N CS 53 * a O S s <*! 1 O I i I H *O a es i o s ^ I s 54 J ) v, g 1 o f \ .;;;;;;::;;:;: Shelter Clothing Operating 25% 13% 12% ome such as Interest, Dividends, Commiss le only. X)OkO-<tS*)^'Ot^OOOvOi- f T^iH<StSfS<ScscSriCStSfSrO "5 f 1* 8 it ^PQ rto CAl^ Total Savings I Saved or 1 Exceeded flo ^ o I s gs 3 a bo a 0^ Cu_, d ^ c/5 3 w 2: n 55 ITEMIZED HOUSEHOLD INVENTORY Value Value Fiwriiture Linen Clothes China Kitchen 56 INVENTORY AND BALANCE SHEET SHOW- ING WHAT I AM WORTH TODAY. Date ..192. CREDIT: My Property Consistsi of My Obligations are: DEBIT Cash on Hand Bills Due Cash in Bank Real Estate Mortgage Bldg. Loan Furniture Other Loans Fixtures Auto- Boat Interest Due Stocks Bonds . Total Total ,*&&. J$fek . Deduct Debit Amt. I AM WORTH How much has the use of the National Home Budget System increased your worth? See page 20. 57 WEIGHTS AND MEASURES Troy Weight 24 grains=l pwt 12 ounces=l pound. 20 pwts.=l ounce. Used for weighing gold, silver and jewels. Apothecaries' Weight 20 grains=l scruple. 8 drams=l ounce. 3 scruples=l dram. 12 ounces=l pound. The ounce arid pound in this are the same as in Troy weight Avoirdupois Weight 27 11-32 gradns=l dram. 4 quarters=l cwt. 16 drams=l ounce. 2,000 lbs.=l short ton. 16 ounces=l pound. 2,240 lbs.=l long ton. 25 pounds=l quarter. Dry Measure 2 pints=l quart. 4 pecks=l bushel. 8 quarts==l peck. 36 bushels=l chaldron. Liquid Measure 4 gills=l pint. 3154 gallons=l barrel. 2 pints=l quart. 2 barrels=l hogshead. 4 quarts 1 gallon. Mariners' Measure 6 feet=l fathom. 5,280 feet=l stat mile. 120 fathoms 1 cab.le'th. 6,085 feet=l naut. mile. 7J4 cable lerigths=l mile. Misellaneous 3 inches=l palm. 18 inches=l cubit. 4 inches=l hand. 21.8 in.=l Bible cubit. 6 inches=l span. 2 Y* feet=l military pace. Square Measure 144 sq. inches=l sq. ft. 40 sq. rods=l rood. 9 sq. feet=l sq. yard. 4 roods=l acre. 30J4 sq. yds.=l sq. rod. 640 acres=l sq. mile. Surveyors' Measure 7.92 inches=l link. 4 rods==l chain. 25 links=l rod. 10 sq. chains or 160 square rods=l acre. 640 acres=l sq. mile. 36 sq. miles (6 miles sq.)=l township. Cubic Measure 1,728 cubic in.=l cub ft. 128 c. ft.=l cord (wood) 27 cubic ft.=l cubic yd. 40 c. ft.=ton (shipping) 2,150.42 cubic inches=l standard bushel. 268.8 cubic in.=l standard gallon. 1 cubic foot=about four-fifths of a bushel. Long Measure 12 inches=l foot. 40 rods=l furlong. 3 feet=l yard. 8 furlongs=l sta. mile. 5J4 yards=l rod. 3 miles=l league. 58 BUSINESS LAWS Principals are responsible for the acts of their agents. Contracts made on Sunday cannot be enforced. Written con- tracts concerning land must be under seal. Notes do not bear interest unless it is so stated. If a note is lost or stolen, the maker is not released if the consideration and amount can be proved. Demand notes are payable when presented, without grace, and bear legal interest after a demand, if not so written. An endorser on a demand note can be held only for a limited time, variable in different states. To be negotiable a note must either be made payable to bearer or be properly endorsed by the person to whose order it is made. If the endorser desires to avoid responsibility, he can endorse "without recourse." Notes becoming due on Sunday or a legal holiday are, as rule, payable on the day following. A note made on Sunday, or one dated ahead of its issue, it void, but it may be dated back. If a note is altered in any way by the holder it becomes void. A note made by a minor is void in some states and is voidable on judicial decision in others. A contract with a minor or a lunatic is void. If a note is not paid when due, the endorsers, if any, should b legally notified to be holden. A note obtained by fraud or given by an intoxicated person cannot be collected. It is a fraud to conceal a fraud. Signatures with a lead pencil are good in law. The acts of one partner bind the others. Each individual in a partnership is responsible for all the debts of the firm except in the case of a special partnership. The word "limited" in connection with firm names indicates a limitation of responsibility for each member. An agreement without consideration of value is void. 'Value received" should be written in a note, but it is not necessary. When not written, it is presumed by law or may be shown by proof. A consideration is not sufficient in law if it is illegal in its nature. An endorser of a note is exempt from liability if not served with notice of its dishonor within 24 hours of its non-payment. If a letter containing notice of protest of non-payment be put into the Post Office, any miscarriage does not affect the party giving notice. Notice of protest may be sent either to the place of business or residence of the party notified. A receipt for money is not legally conclusive. 59 MEMORANDA STOCKS, BONDS, ETC. Insurance Policies Numbers Numbers In case of accident notify Name Phone - . Address Property of Name Address Weight Height 60 Make Car No Style .............. Model License No Engine No ..................... Cost or Investment .......... Type Insurance ............................................... Monthly cost to operate approximately 2% a month on invest- ment, plus insurance, plus Garage, plus Gas, Oil and Tires. MO. Gasoline and Oil Price Price Price Speedo'ter Reading Price at Start Gal Qts. Gal Ots G*1 3 Qts Gal. 4 Of 8 Gal 5 Qts. Gal, 6 Ots Gal, 7 Ots Gal. Ots Gal Ots. I r\ Gal 10 Ots Gal Ots 1 O Gal Iz Qts. Note: Subtract last mo's speedometer reading from present read- ing and divide by No. gal. gas. to obtain miles per gal. New tires- To get mileage make special note in the Speedometer Reading Col. when put on. 61 FORTY-FOUR LARGEST CITIES OF THE UNITED STATES. New York ..5,620,048 Jersey City 298,103 Chicago ..2,701,705 Rochester, N. Y. . 295,750 Brooklyn ..2,018,356 Portland, Ore. . . . 258,288 Philadelphia ... ..1,823,779 Denver 256,491 Detroit .. 993,678 Toledo 243,164 Cleveland .. 796,841 Providence, R. I. . 237,595 St. Louis .. 772,897 Columbus, Ohio . 237,031 Boston . . 748,060 Louisville 234,891 Baltimore .. 733,826 St. Paul 234,698 Pittsburgh .. 588,343 Oakland, Calif. .. 216,261 Los Angles . . . .. 576,673 Akron, Ohio 208,435 Buffalo _. 506,775 Atlanta, Ga 200,616 San Francisco . .. 506,676 Omaha, Neb 191,601 Milwaukee .... .. 457,147 Worcester, Mass. 179,754 Washington, D. C. 437,571 Birmingham, Ala. 178,806 Newark, N. J. .. 414,524 Syracuse, N. Y. . 171,717 Cincinnati .. 401,247 Richmond, Va. . . 171,667 New Orleans . . .. 387,219 New Haven, Conn. 162,537 Minneapolis . . . .. 380,582 Memphis, Tenn. . 162,351 Kansas City . . . .. 324,410 San Antonio, Tex. 161,379 Seattle .. 315,312 Dallas, Tex 158,976 Indianapolis . . . .. 314,194 Dayton, Ohio 152,559 62 DISTANCE BETWEEN CITIES IN THE UNITED STATES. CITY New York Chicago New Orleans San Francisco Atlanta, Ga. 876 733 496 2,810 Baltimore, Md. 188 802 1,184 3,081 Boston, Mass. 235 1,034 1,607 3,313 Buffalo, N. Y. 442 525 1,275 2,804 Cincinnati, Ohio 757 298 829 2,377 Cleveland, Ohio 584 357 1,092 2,636 Denver, Colo. 1,930 1,022 1,357 1,376 Detroit, Mich. 693 272 1,100 2,551 Duluth, Minn. 1,391 479 1,391 2,243 El Paso, Tex. 2,310 1,465 1,195 1,287 Galveston, Tex. 1,782 1,145 410 2,157 Helena, Mont. 2,452 1,540 2,152 1,255 Indianapolis, Ind. 825 183 888 2,462 Jacksonville, Fla. 983 1,097 616 3,098 Kansas City, Mo. 1,342 458 880 1,986 Los Angeles, Cal. 3,149 2,265 2,007 475 Louisville, Ky. 871 304 778 2,473 Memphis, Tenn. 1,157 527 396 2,439 Milwaukee, Wis. 997 85 997 2,364 Minneapolis, Minn. 1,332 420 1,285 2,101 Mobile, Ala. 1,231 929 141 2,623 New Orleans, La. 1,372 912 2,482 New York, N. Y. 912 1,372 3,191 Ogden, Utah 2,405 1,494 ,891 786 Omaha, Neb. 1,405 493 ,080 1,786 Philadelphia, Pa. 91 821 ,281 3,100 Pittsburgh, Pa. 444 468 ,142 2,747 Portland, Me. 350 1,149 ,722 3,428 Portland, Ore. 3,204 2,292 2,746 722 San Antonio, Tex. 1,943 1,204 571 1,911 San Francisco, Cal. 3,191 2,274 2,482 Seattle Wash. 3,151 2,239 2,931 957 St. Paul, Minn. 1,322 410 1,275 2,091 St. Louis, Mo. 1,065 284 699 2,199 Toledo, Ohio 705 244 1,040 2,523 Washington, D. C. 228 790 1,144 2,069 63 PARCEL POST RATES. First Ea. add. Zone of Distances lb. Ib. City and rural delivery $0.05 $0.00>4 Within 50 miles, 1st zone 05 .01 50 to 150 miles, 2d zone 05 .01 150 to 300 miles, 3d zone 06 .02 300 to 600 miles, 4th zone 07 .04 600 to 1,000 miles, 5th zone 08 .06 1,000 to 1,400 miles, 6th zone 09 .08 1,400 to 1,800 miles, 7th zone 11 .10 * 1,800 miles and over, 8th zone . . .12 .12 "Includes non-contiguous possessions. Restrictions Four ozs. or under, Ic per oz. Over 4 ozs. considered 1 pound. Fractional pounds consid- ered pounds. NOTE Local delivery within first and second zones, weight limit, 50 pounds; balance zones, 20 pounds. Books over 8 ozs. carried at parcel post rates ; under 8 ozs., Ic for each 2 ozs. 64 RATES OF POSTAGE. For United States, Alaska, Cuba, Porto Rico, Hawaii, Guam, Tutuila and Phillippine Islands First-Class Matter, two cents an ounce. Letters and all other written matter (whether sealed or not), except- ing manuscript copy accompanying proof-sheets, also all matter sealed, 2 cents an ounce, excepting drop letters at NON-CARRIER offices, 1 cent an ounce. Postal cards Ic each. Return cards, 2c each. Second Class, one cent for four ounces, Newspapers and periodicals, published quarterly and oftener, and en- tered as second-class matter. Publishers' rate, Ic a pound. The general public pay by affixing stamps at the rate of Ic for each 4 ounces or part thereof, when not sealed. Third Class, one cent for two ounces. Books, (print- ed, not blank) circulars, other printed matter, proof- sheets and manuscript copy accompanying same, photo- graphs, catalogs, valentines, sheet music, chromos, post- ers, lithographs and printed advertising matter, all, when not sealed, 1 cent for 2 ounces, or fraction there- of. No writing allowed. Sealing. Any matter is regarded as sealed when it is not so wrapped as to allow of a thorough examination without in any way injuring the wrapper. Registration. First, third and fourth-class matter may be registered at any Post Office. The fee is 10 cents in stamps in addition to the regular postage. Special Delivery (extra, in addition to regular post- age), ten cents. Postal Money Orders. Sums not exceeding $2.50 3c $20.00 lOc $50.00 18c 5.00 5c 30.00 12c 60.00 20c 10.00 8c 40.00 15c 75.00 25c $100.00 30c 65 INTEREST CALCULATIONS. RULE Multiply the principal by as many one-hundredths as there are days, and then divide as follows: Per cent 4 5 6 7 8 9 10 12 Divide by 90 72 60 52 45 40 36 30 EXAMPLES Interest on $100 for 90 days at 5 per cent: 100 x .90= 9.00 divided by 72=1.25; one dollar and 25 cents; on $1 for 30 days at 6 per cent: 1 x .30= .300, divided by 60= .005 (5 mills). TABLE Showing the number of days from any day in one month to the same date in any other month. From To Jan. Feb. Mch. April May June January 365 31 50 90 120 151 February 334 365 28 59 89 120 March 306 337 365 31 61 92 April 275 306 334 365 30 61 May 245 276 304 335 365 31 June 214 245 274 304 334 365 July 184 215 243 273 304 335 August 153 184 212 243 273 304 September 122 .153 181 212 242 275 October 92 123 151 182 212 243 November 61 92 120 151 181 212 December 31 62 90 121 151 182 From To July Aug. Sept. Oct. Nov. Dec. January 181 212 243 273 304 334 February 150 181 212 242 273 303 March 122 153 184 214 245 275 April 91 122 153 183 214 244 May 61 92 123 153 184 214 June 31 62 92 122 153 183 July 365 30 61 92 123 153 August 334 365 31 61 92 122 September 303 334 365 30 61 91 October 273 304 335 365 31 61 November 242 273 304 334 365 30 December 212 243 274 304 335 365 EXAMPLE How many days from May 5th to October 5th? Look for May at left hand and October at the top; in the angle is 153. In Leap Year add one day if February is included. TABLE Showing the time in which a sum will double itself at the following rates of interest. Rate Simple Interest Compound Interest 2 per cent 3 per cent 4 per cent 5 per cent 6 per cent 8 per cent 10 per cent 50 years 33 years, 4 months 25 years 20 years 16 years, 8 months 12 years, 6 months 10 years 35 years, 1 day 23 years, 164 days 17 years, 246 days 14 years, 75 days 11 years, 327 days 9 years, 2 days 7 years, 100 days 66 FORMULAS AND TABLES. To find diameter of a circle multiply circumference by .31831. To find circumference of a circle multiply diameter by 3.1416. To find area of a circle multiply square of diameter by .7854. To find surface of a ball multiply square of diameter by 3.1416. To find side of an equal square multiply diameter by .8862. To find cubic inches in a ball multiply cube of diam- eter by .5236. Doubling the diameter of a pipe increases its capac- ity four times. Double riveting is from 16 to 20 per cent stronger than single. One cubic foot of anthracite coal weighs about 53 pounds. One cubic foot of bituminous coal weighs from 47 to 50 pounds. One ton of coal is equivalent to two cords of wood for steam purposes. A gallon of water (U. S. Standard) weighs 8^ pounds and contains 231 cubic inches. There are nine square feet of heating surface to each square foot of grate surface. A cubic foot of water contains 7j4 gallons, 1,728 cubic inches, and weighs 62 T / 2 pounds. Each nominal horse power of a boiler requires 30 to 35 pounds of water per hour. To sharpen dull files lay them in dilute sulphuric acid until they are eaten deep enough. A horse power is equivalent to raising 33,000 pounds one foot per minute, or 550 pounds one foot per sec- ond. The average consumption of coal for steam boilers is 12 pounds per hour for each square foot of grate sur- face. To find the pressure in pounds per square inch of a column of water, multiply the heights of the column in feet by 434. 67 CHART FOR SELECTING A "BALANCED RATION" The selection of a "balanced ration" from the chart on opposite page can be made, so that; one can live within their means, and at the same time "Eat and grow fat," or "Eat and grow thin." In general the average adult person to maintain their proper weight according to their height, should consume between 2,400" and 3,600 calories every 24 hours. The term "bal- anced ration" means the adjust- ment of nutrients in the food in such a way as to secure complete and perfect nutri- tion without load- ing the body with an excess of any one element. This is also an impor- tant point on the score of economy. A large percent- a g e of all the earnirigs of man is expended for food products, and hence these prod- ui c t s should b e used in a manner to secure the best results possible. If, by a practice of scientific nutrition 10% of the value of foods could be saved, it would create a fund, which, could it be utilized, would minister in the highest degree to the comfort and welfare of the human family and form an abundant pension' for old age. The term calory is used to denote the amount of heat forming material contained in one unit weight of a food product. Harvey Wiley. It should be noted, while a pound of any certain food may contain more calories than a pound of some other food ; that doesn't mean' it is more valuable. Milk is considered by many as the most perfect single food item, and the chart shows it to have a low calory value compared with other food. Therefore a great deal of study and experimenting is necessary to balance a ration to fit each particular person's need. But the chart on opposite Eage should be useful inasmuch as it shows the percentage of fat Dund in various food and as a general rule fat people are fond of food in which this percentage runs high and thin people eat spar- ingly of this same food. WHAT A WOMAN WHAT A MAN SHOULD WEIGH: SHOULD WEIGH: 4 Ft. 10 in. 108 Lbs. 5 Ft. 1 in. 120 Lbs. 4 " 11 " 112 " 5 " 2 " 125 M 5 " " 114 " 5 " 3 " 130 " 5 ' 1 " 118 " 5 " 4 " 135 M 5 ' 2 " 123 " 5 " 5 " 141 " 5 ' 3 " 126 " 5 " 6 " 145 " 5 ' 4 129 " 5 " 7 " 150 " 5 ' 5 " 133 " 5 " 8 " 154 M 5 ' 6 " 137 " 5 " 9 " 159 M 5 " 7 " 142 " 5 " 10 " 164 < 5 " 8 " 146 " 5 " 11 " 169 " 5 " 9 " 150 " 6 " " 175 " 5 " 10 " 154 " 6 " 1 " 181 " 5 " 11 " 158 " 6 " 2 " 188 " 68 AVERAGE COMPOSITION OF COMMON FOOD PRODUCTS. U. S. DEPT. OF AGRICULTURE, BULLETIN NO. 142. FOOD u "rt T3 > v- C "^ <u 3 - a ^ 13 PH 3 ft Cal- ories <u 1 <L> K % i* <u rt % g '53 1 % 1 % en 62 S2 rtT3 u % 'en < % Meats Beef 1135 20 8 43 8 13.9 21.2 0.8 Veal . . 745 21 3 52 15.4 11.0 0.8 Mutton 1770 9 9 39 13 8 36 9 6 Lamb Fresh Pork 1075 1450 19.1 12. 4 45.5 44.9 15.4 12.0 19.1 29.8 0.8 0.7 Salt Pork. . 3555 7.9 1.9 86.2 3.9 Ham 1635 13 6 34 8 14 2 33 4 4.2 Bacon. . 2715 7 7 17 4 9.1 62.2 4.1 Sausage . . . 2075 39 8 13.0 44.2 1.1 2.2 Poultry Goose 1475 17 6 38 5 13 4 29 8 7 Turkey 1060 22 7 42 4 16 1 18 4 8 Chicken Fish Halibut Shad 305 475 380 41.6 17.7 50 1 43.7 61.9 35 2 12.8 15.3 9 4 1.4 4.4 4.8 0.7 0.9 0.7 Canned Salmon 915 63 5 21.8 12.1 2.6 Cod 220 29 9 58.3 11.1 0.2 0.8 Mackerel 370 44 7 40 4 10 2 4 2 0.7 Dairy Products Eggs . . 635 11 2 65.5 13.1 9.3 0.9 Butter. . . . 3410 11.0 1.0 85.0 3.0 Milk. . 310 87 3 3 4.0 5.0 0.7 Cheese . 1885 34.2 25.9 33.7 2.4 3.8 Bread Wholewheat Graham. . . . 1650 1645 11.4 11 3 13.8 13.3 1.9 2.2 71.9 71.4 1.0 1.8 White 1635 12.0 11.4 1.0 75.1 0.5 Rye .. 1620 12 9 6 8 0.9 78 7 0.7 Sugar Granulated 1750 100 Vegetables Beans Peas 1520 1565 12.6 9 5 22.5 24 6 1.8 1 59.6 62 3.5 2.9 Potatoes 295 20 62 6 1 8 0.1 14.7 0.8 Corn Fruits Apples. . 430 190 25 76.1 63 3 2.8 3 1.2 0.3 19.0 10.8 0.9 0.3 Bananas Grapes 260 295 35.0 25 48.9 58 0.8 1 0.4 1 2 14.3 14 4 0.6 0.4 Nuts Peanuts 1775 24.5 6.9 19.5 29.1 18.5 1.5 Coconut. 2865 3 5 6 3 57 4 31.5 1.3 Almonds 1515 45 2 7 11.5 30.2 9.5 1.1 English Walnuts. . . Pecans Miscellaneous Chocolate 1250 1465 5625 58.1 53.2 1.0 1.4 5 9 6.9 5.2 12 9 26.6 33.3 48 7 6.8 6.2 30 3 0.6 0.7 2.2 Cereal Coffee Genuine Coffee. . . . 30 98.2 100 0.2 1.4 0.2 Practically no nutrients in genuine coffee. 69 CD en CD O ^ > en ctf O CD CD *- b ^ ^ TO +J O o o bJO (73 H 2 OJ a CTJ < | 1 s 5 i O ^ ii ^ si w Ctf ^ > CD ^ w "S S-H rt H . ^u ^35 CD < CD l_ ^t-{ HH en o HH * r" 1 i > ^ VH CD s-s CU i-s .S o v ^ 1> cu ^ <u S : > SH O c/3 J-, ^H ^ bJO O ^ 13 . X M-l ^ f^ i Cu HH ^-> r-H I'M IH *& 5 as ,0 <v, CL> C3 O HH M "~ l ^ ^^ ;tJ P-S'^ ^ CD h <'3 g 4 ^ >, ^ x - - JH LH C^ CD CD Kftt Sli'i-l ^ g- ^ CU CD 'Sal w - ":o" hi >> en --2 s en T CD T3 S G CD ^ CL> >- 5-H o PQ 71 CD ,g O b^O CD C/3 CD cu cu p o CD O O bjo I u. O 0) Q> .S '-5 . Sf J.i OC C if! li t .2 1 g O u S U O | J 3 ^ II 3 S a 3< ?| Q ^H g W J* M S C/3 ^2 OH O Cjj r>. S 1^ o S OB I -^^OOOT H 0-HO^C ) v^ oo <^ IN t> IH FH (N <S fC CC ^t "* o^ooooot ^ -< M tN N ^ ec Tf< ^ ^H oo av'oo eN 1-1 PC PC ~< ^ ^ ^ tN (N (N PC fN i~i ^-i(N cN (N (N ) ^ vfi> (N I- fC 0^ VO f*5O^sO<NOMTmO fC ^ >O 00 O^ . f< 5.' ^ rf vO 00 ^ fC s jiiioSiisss t b O 1! C3 cp ^ ^ V 03 ^ CO M ^ 72 H JNJL V Jii KBIT Y U.t' UAJLilJb'UJftJN .L UU I D ! 530H87 UNIVERSITY OF CALIFORNIA LIBRARY ***Msr