^V/fT" THE LIBRARY OF THE UNIVERSITY OF CALIFORNIA HENRY RAND HATFIELD MEMORIAL COLLECTION PRESENTED BY FRIENDS IN THE ACCOUNTING PROFESSION TIFFANY'S Digest of Depreciations, WITH THE ADDITION OF NUMEROUS TABLES, FORMULAS AND RULES FOR THE USE OF ARCHITECTS, BUILDERS, CONTRACTORS, MACHINISTS AND INSURANCE ADJUSTERS. COMPILED BY H. S. TIKKANY, AUTHOR OF Tiffany's Book of Policy Forms for Fire Insurance Agents, Tiffany's Instruction Book for Fire Insurance Agents, Tiffany's Special Agents' and Adjusters' Assistant, Tiffany's Standard Policy FOR Fire Insurance, The Insurance Law Reference Book, The Insurance Contract and Legal Decisions Thereon, Tiffany's Standard Expiration Registers, Tiffany's Series of Standard Insurance Books and Blanks, Etc., Etc. T\?VK]StTY-EIGH:XH: KDITION. PUBLISHED AND FOR SALE BY H. S. TIKKANY <& CO., Publishers of Standard Insurance Books and Blanks, Chicago, III. Form No. 949. Entered according to Act of Congress, in the year 1879, by TIFFANY & CO., In the Ofi&ce of the Librarian of Congress, at Washington, D. C. Entered according to Act of Congress, in the year 1882, by TIFFANY & CO., In the Ofl&ce of the Librarian of Congress, at Washington, D. C. Entered according to Act of Congress, in the year 1890, by H. S. TIFFANY, In the Ofl&ce of the Librarian of Congress, at Washington, D. C. Copyright Secured. All Rights Reserved. TS PREFACE TO THE TWENTY-EIGHTH EDITION. /^UR Digest of Depreciations as a work of reference has no equal in ^ its peculiar line. It is now and has been for many years, the standard authority in all parts of the Nation, and is used by Archi- tects, Builders, Contractors, Machinists, General, Special and Local Agents and Adjusters of Insurance Companies, and the universal report is, that under no consideration would they be without this valuable assistant. This result is highly gratifying to the Publishers, for a work of this kind, treating on such diversified subjects, and involving so many different interests, concerning which there is, necessarily, so much difference of opinion, even among experts, is exceedingly valuable, when it meets the views of all ; and especially is this the case where the interests of the Public and Insurance Companies are involved. The aim of the publishers has been and is to furnish a standard work that will do equal justice to all and at the same time be based upon actual experience. This edition has been carefully revised and enlarged by the addition of valuable statistics, rules, formulas and useful tables, and we trust will meet with the same popular favor with which its predecessors have been received. Chicago, ivi5l3298 DPSaBE'-iLCE TO IFOISavdBia ElDITIOiTS- DEPRECIATIONS. T'HIS is a subject which is so closely allied with all the various -*■ branches of commerce, that it may safely be asserted that the interests with which it forms a component part are without number. It is unquestionably true that all classes of property deteriorate a certain per cent, annually — some more and some less — and the necessity for a standard compilation of facts and percentages has been apparent to all who are engaged in mechanical and mercantile pursuits, as well as adjusters of fire losses. It is believed that those given herein for the first time, prepared as they have been after careful investigations and conference with the very best of authorities; those who have had many years of practical experience in the various classes treated; and based as they are upon the experience in many cases extending over a quarter of a century, will prove of great value and assistance in determining the rates of depreciation on a basis that will not only be equitable as between the Insurer and the Insured, but also prove of assistance to Architects, Builders, Machinists and Contractors in their calculations. We are well aware of the fact that in gixing specific percentages of depreciations, we subject ourselves to the closest criticisms, hut, we have endeavored as far as possible to confine ourselves to the subject of the text in each case, and to give merely the results arrived at rather than to elaborate and advance our personal opinion. Individual cases may be found where the percentage given may be too low, and occasionally one where, from the care taken of property, it may be too high, but we believe, as a rule, those given may be relied upon as correct and equitable. It should be remembered that all percentages on buildings are based upon the actual '' life of the building" without any repairs. Any repairs, such as painting, renewing of roof, siding or flooring, should be credited to the building, and the per cent, of depreciation reduced to correspond, for the reason that the building to the extent of the repairs made has been renewed, and the same rule will apply to stocks which are being constantly renewed. Table of Depreciations. BUILDINGS. Brick or Stone Dwellings. — Single, slate or tin roofs, occupied by owners, depreciate annually 13^ per cent " " " Single, slate or tin roofs, occupied by tenants, depreciate annually 1% " " " " In blocks, slate or tin roofs, occupied by own- ers, depreciate annually 1% ** " " " In blocks, slate or tin roofs, occupied by ten- ants, depreciate annually 2 " ** " ** Single, sbingle or gravel roofs, occupied by owners, depreciate annually Jf. 1% " ^' " " Single, shingle or gravel roofs, occupied by tenants, depreciate annually 2 " " *' ** In blocks, shingle or gravel roofs, occupied by owners, depreciate annually 2 *'" *' " •' In blocks, shingle or gravel roofs, occupied by tenants, depreciate annually 2}/^ " Frame Dwellings • — Single, slate or tin roofs, occupied by owners, depre- ciate annually 2}/^ " " *' Single, slate or tin roofs, occupied by tenants, depre- ciate annually 3 " ** " In blocks, slate or tin roofs, occupied by owners, de- preciate annually 3 " *' " In blocks, slate or tin roofs, occupied by tenants, de- preciate annually 3}^ '* •* " Single, sbingle or gravel roofs, occupied by owners, depreciate annually 3 " " " Single, shingle or gravel roofs, occupied by tenants, depreciate annually 3}^ * " " In blocks, shingle or gravel roolo, occupied by owners, depreciate annually 4 *' " *' In blocks, shingle or gravel roofs, occupied by tenants, depreciate annually 4}/^ " Brici< BarnSi — (Private), well constructed, good foundations, depreciate annually 3 " Frame " (Private), well constructed, good foundations, depreciate annually 4 " " " (Private), well constructed, without good foundations, de- preciate annually 43^ '* In estimating the depreciation on dwellings, it is assumed as a basis that they are, whether brick or frame, kept in ordinary good repair, and especially with frames, that they are well constructed, with good brick or stone foundations. In some sections of th« Tiffany's Digest country, frame dwellings are built with the sills resting on posts or pillars, and in such cases the percentage of depreciation should be increased at least one per cent, annually. Much depends upon the construction, roof, occupancy, (whether occupied by the owner or ¥y tenants,) and the state of repairs in which they ?re kept. Ordinary repairs may be said to merely replace that which has deteriorated from age or other causes, such as plas- tering, painting, roof , sills, etc., and it is unquestionably true that a constant depreciation is going on in all buildings, no matter what their construction or occupancy. A frame building that is not painted depreciates annually a greater per cent, than one which is painted. A dwelling occupied by tenants, naturally, because of lack of care, depreciates more than if occupied by the owner, and an unoccupied dwelling more than either. Brick or Stone Buildings. — Single, slate or tin roofs, occupied as stores oy owners, depreciate annually 2 percent. •* '* " jingle, slate or tin roofs, occupied as stores by tenants, depreciate annually 2]/^ " ** " *' In blocks, slate or tin roofs , occupied as stores by owners, depreciate annually 2^/^ " " " " In blocks, slate or tin roofs, occupied as stores by tenants, depreciate annually 3 " ** " ** Single, shingle or gravel roofs, occupied as stores by owners, depreciate annually . 2}^ *' •• " " Single, shingle or gravel roofs, occupied as stores by tenants, depreciate annually 3 " " " ** In blocks, shingle or gravel roofs, occupied as stores by owners, depreciate annually 3 " ** " " In blocks, shingle or gravel roofs, occupied as stores by tenants, depreciate annually 3}^ " Note. — Where the buildings have been occupied for wholesale groceries, heavy hardware and similar stocks, the rate should be proportionately increased. In Omnibus Blocks, without hre walls, where there are a number of tenants, the rate per cent, of depreciation should be correspondingly increased- Frame Store BuiidingSi — Single, slate or tin roofs, occupied as stores by owners, depreciate annually 3 percent. " " " Single, slate or tin roofs, occupied as stores by tenants, depreciate annually 3}^ " *' " In olocks, slate or tin roofs, occupied as stores by owners, depreciate annually Z}^ " " •• In blocks, slate or tin roofs, occupied by ten- ants, depreciate annually 4 " " *' Single, shingle or gravel roofs, occupied as stores by owners, depreciate annually 3}^ " " " Single, shingle or gravel roofs, occupied as stores by tenants, depreciate annually 4 ** " ' In blocks, shingle or gravel roofs, occupied as stores by owners, depreciate annually */^ •* " " In blocks, shingle or gravel roofs, occupied by tenants, depreciate annually 6 OF Depreciations. Frame buildings of this class, especially in blocks, are frequently occupied by ser- eral tenants, the lower stories being used for stores and the upper ones as dwellings, and in such cases the miscellaneous occupancy increases the per cent, of depreciation to a considerable extent. ( In some sections, especially in the lumber districts or newly settled portions of the country, frame store buildings are built without good foundations, and in such cases the percentage of depreciation should be increased one per cent, annually. Brick or Stone H Ote Is •— Single, slate or tin roofs, depreciate annually 2]/^ per cent " " " Single, shingle or gravel roofs, depreciate annually 3 " " " " In blocks, with miscellaneous occupancy, slate or tin roofs, depreciate annually 3 ** " " " In blocks, with miscellaneous occupancy, shingle or gravel roofs, depreciate annually 31^ '■' Frame " Single, slate or tin roofs, depreciate annually Z}/^ '* ** " Single, shingle or gravel roofs, depreciate annually 4 " " " In blocks, with miscellaneous occupancy, slate or tin roofs, depreciate annually 4 " " " In blocks, with miscellaneous occupancy, shingle or gravel roofs, depreciate annually 4}^ * The repairs on a hotel building depend largely upon the class of trade that is being done. A hotel that is doing a profitable business and having a good transient trade, is usually kept in good repair. There are many buildings, especially in the smaller places, occupied as hotels or boarding houses, where there is only a very small transient trade, and in such cases the rule is that they are not kept in as good ordinary repair as those where the transient custom is good. Brick or Stone Churches and Schoolhouses.— Slate or tin roofs, depreci- ate annually 13^ percent, " " " Shingle or gravel roofs, de- preciate annually 2 " Frame " " Slate or tin roofs, depreci- ate annually 3 " *' " ". Shingle or gravel roofs, de- preciate annually 3)^ " Those used for public meetings and entertainments, and small country churches and school houses occupied only a small portion of the time, depreciate to a greater extent annually than those which are occupied continuously. Brick Buildings, — Slate or tin roofs, used as Manufacturing Establishments, where there is heavy running machinery, especially those used as Planing Mills and for the manufacture of Sash, Doors and Blinds, Wagons, Hubs, Spokes, Fur- niture, Chairs, and other wood workers, depreciate yearly to a greater extent than those used for less hazardous purposes, and a fair estimate on these classes would be annually 4 percent " " with Shingle or gravel roofs, occupied for same purpose as described, depre- ciate annually 4)^ per cent. It is especially noticeable in buildings of this class that sagged floors, cracked walls, etc., are common. Buildings are frequently crowded with a greater weight of machinery than was originally contemplated when the buildings were constructed, and the result is naturally a corresponding increase of depreciation Tiffany's Digest Frame Buildings — Slate or tin roofs, used as Manufacturing Establishments, where there IS heavy running machinery, especially those used as Planing Mills and for the manufacture of Sash, Doors and Blinds, Wagons, Hubs, Spokes, Fur- niture, Chairs, and other wood workers, depreciate yearly to a greater extent than those used for less hazardous purposes, and a fair estimate on these classes would be annually 5 percent. " " With Shingle or gravel roofs, occupied for same pur- poses, depreciate annually 6 " If the buildings were originally built for the punioses for which they are occupied, it would generally follow that they were built extra strong with heavy timbers, having good foundations, and, in such cases , as a rule, the percentages given would be correct; but as is frequently the case, the machinery for many manufacturing establishments is placed in buildings that have been designed originally for other purposes, and the natu* ral consequence is that the floors soon settle and become sagged, and the buildings, sus- taining, as they are required to, a greater weight and heavier strain than was intended when constructed, become badly racked, and in such cases the depreciation is greatly increased and at least one per cent, should be added to the annual percentages above given. Bricl< or Stone Academies. — Without dormitories, depreciate annually 2^^ per cent With " " " 3 " Frame " Without " '* « zy^ " With « ." « 4 Brlci< or Stone Asylums and I nfirmariesi— Slate or tin roofs, depreciate annually 2^/^ " *' " " " Shingle or gravel roofs, depre- ciate annually 3 " Frame " " Slate or tin roofs, depreciate annually 3)^ " ** " " Shingle or gravel roofs, depre- ciate annually 4 " Frame Axe Factories.— Depreciate annually 5 " Frame Blast Furnaces,— Depreciate annually 5 " Brick or Stone BrewerleSi— Slate or tin roofs, depreciate annually 2)4 ' " " " Shingle or gravel roofs, depreciate annually... 3 " Prame " Slate or tin roofs, depreciate annually 3j>^ " " " Shingle or gravel roofs, depreciate annually.. 4 " Frame BridgeSi — A fair estimate ofdepreciation on these would be annually 10 " Frame Cement Works.— Depreciate annually 5 " Coal Breakers. — Depreciate annually 7 " Brick or Stone Cooper Shops.— Slate or tin roofs, depreciate annually 3 " •* " " " Shingleorgravelroofs, depreciate annually 3^ " Prame " " Slate or tin roofs, depreciate annually 4)^ " " " *• Shingleorgravelroofs, depreciate annually 5 " Brick or Stone Cotton Mills.— Slate or tin roofs, depreciate annually 2 " •* " " " Shingle cr^ravcl roofs, depreciate annually 2)^ " Frame " " Slate or tin roofs, depreciate annually 3 " ** " " Shingle or gravel roofs, depreciate annually 3^ " OF Depreciations. Brick or Stone Court Houses.— Slate or tin roofs, with jail, depreciate per cent annually 3 " " " " " Slate or tin roofs, without jails, depreci- ate annually 2 " " * " " " Shingle or gravel roofs, with jail, depre- ciate annually „ 3^ ** " " " " Shingle or gravel roofs, without jails, de- preciate annually.- 2}^ " Frame " " Slate or tin roofs, with jails, depreciate annually 4}/^ " *' " " Slate or tin roofs, without jails, depreci- ate annually 3 " ** " " Shingle or gravel roofs, with jails, depre- ciate annually 5 " " " " Shingle or gravel roofs, without jails, de- preciate annually 4^ " Brick or Stone Cheese Factories.— Depreciate annually 2^ " Frame " " " *' 3}^ « Brick or Stone Fire Brick Works.— Depreciate annually 35^ •« Frame " " " " •' 5 « Brick or Stone Flour Mills.— Slate or tin roofs^ depreciate annually 2 " " " " " Shingle or gravel roofs, depreciate annually... 2}4 " Frame " " Slate or tin roofs, depreciate annually 3 " " <« « Shingle or gravel roofs, depreciate annually.. Z}^ " Brick Foundries. — Depreciate annually 3 " Frame " " *' 43^ « Brick Glass Works. — Slate or tin roofs, depreciate annually 3 •* " " " Shingle or gravel roofs, depreciate annually 3}^ " Frame" " Slate or tin roofs, depreciate annually 4 " " " " Shingle or gravel roofs, depreciate annually 43^ " Brick Grain Elevators. — Steam power, depreciate annually Z^ " " " " Horse power, depreciate annually 2}^ " Frame " " Steam power, depreciate annually 4}^ " " " " Horse power, depreciate annually 3}^ " Brick Hardware Works.— Depreciate annually 33^ " Frame " " " " 4 " Brick Hemp WareilOUSes, — Depreciate annually 3 " Frame " " " " 4 « Brick Hop Houses.— Depreciate annually , 2 " Frame *' " " *' 3 " Brick Ice Houses. — Depreciate annually 3 " Frame " " " " 4 Frame Iron Furnaces. — Depreciate annually 4 " Brick Livery, Hotel, Sale and Boarding Stables.— Depreciate annually 3 « Frame " " " « " " " .... 4 ♦♦ 10 Tiffany's Digest Brick Machine Shops.— Depreciate annvially 3 percent Frame " " " " 4 " Brick Malt Houses.— Slate or tin roofs, depreciate annually 2^^ " " " " Shingle or gravel roofs, depreciate annually 3 '* Frame" " Slate or tin roofs, depreciate annually 3]^ ^ " " " Shingle or gravel roofs, depreciate annually ^ 4 " Brick Nut or Bolt Works.— Slate or tin roofs, depreciate annually 3 ** " " " " Shingle or gravel roofs, depreciate annually... Z}/^ " Frame " '* " Slate or tin roofs, depreciate annually 4 " " " " " Shingle or gravel roofs, depreciate annually... 4}^ " Brick on Factories.— Depreciate annually 2>^ " Frame " " " " 4 Brick Paper Mills,— Depreciate annually 2}^ " Frame " " " " 3i^ " Brick Potteries.— Depreciate annually 3)4 " Frame " " " 5 " Brick Pork Houses. — With privilege of slaughtering, rendering and smok- ing, depreciate annually Z]/^ " " " " Without privilege of slaughtering, rendering and smoking, depreciate annually 2}/^ " Frame " " With privilege of slaughtering, rendering and smok- ing, depreciate annually 4 " " " " Without privilege of slaughtering, rendering and smoking, depreciate annually 3}^ '• Brick Rolling Mills and Nail Works.— Depreciate annually 23^ " Frame " " " " " " 4 " Frame Salt Works,— Depreciate annually 4 " Frame Saw Mills. — Single, slate or tin roofs, steam power, depreciate an- nually „ 3>^ " ** " " Single, shingle or gravel roofs, steam power, depreciate annually 4 ** • " " In blocks, slate or tin roofs, steam power, depreciate annually 4}^ " ** " " In blocks, shingle or gravel roofs, steam power, depre- ciate annually '. 4]/2 ** " " " Single, slate or tin roofs, water power, depreciate annu- ally 2^ « " " " Single, shingle or gravel roofs, water power, depreciate annually 3 •• " " "In blocks, slate or tin roofs, water power, depreciate annually 4 " " " In blocks, shingle or gravel roofs, water power, depre- ciate annually 4^ ** Brick Soap and Candle Manufactory.— Depreciate annually 3 *' Frame " " " " ** 5 OF Depreciations. 11 Brick Starch Factories.— Depredate annually 3 percent. Frame " " " " 5 " Brick Sugar Refineries.— Depreciate annually 25^ " Frame " " " " 4 " Brick Tanneries, — Slate or tin roofs, depreciate annually 2^^ " " " Shingle or gravel roofs, depreciate annually 3 •' Frame '* Slate or tin roofs, depreciate annually 33^ " " " Shingle or gravel roofs, depreciate annually 4 " Brick Tobacco Factories,— Depreciate annually 2J4 " Frame " " " - " 4 " Brick Tobacco Factories (Plug), — Slate or tin roofs, depreciate annually.. 23^ " " " " " Shingle or gravel roofs, depreciate an- nually 3 " Frame " " " Slate or tin roofs, depreciate annually.. 3^^ " " " " " Shingle or gravel roofs, depreciate an- nually 4 " Tobacco Stemmeries,— Depreciate annually 3 per cent " Bams Prizing and rehandling, depreciate annually 3 " " Houses No fire heat, " " 3 Veneered Buildings, — Single, slate or tin roofs, depreciate annually 2 '* *' " Single, shingle or gravel roofs, depreciate annually. 2^ " " " In blocks, slate or tin roofs, depreciate annually 3 " " " In blocks, shingle or gravel roofs, depreciate annually 3% " If the blocks are used for special or extra hazardous purposes, then the depreciation would be much greater, and they should be classed with special hazards. Brick Whiskey Warehouses, — Slate or tin roofs, depreciate annually 2 per cent " " " Shingle or gravel roofs, depreciate annually 23^ " Frame " " Slate or tin roofs, depreciate annually 3 " " " " Shingle or gravel roofs, depreciate annually 3^/2 " Brick Woolen Mills, — Slate or tin roofs, depreciate annually 2 " " " " Shingle or gravel roofs, depreciate annually 2}/^ " Frame " " Slate or tin roofs, depreciate annually 3 " ** " " Shingle or gravel roofs, depreciate annually S}/^ * STORE FURNITURE AND FIXTURES, Store Furniture and Fixtures-— Depreciate annually lO per cent. 12 Tiffany's Digest MACHINERY. Setting. — Leather Belting depreciates annually 20 per cent. Rubber " " " 30 ** Leather Belting used with the hair side to the pulley will last 50 per cent, longer than when used with the flesh side, for the reason that the hair side is tougher and is not as easily damaged and worn by the constant revolutions of the pulley. Rubber Belting is more easily damaged than Leather, and when it becomes blistered is comparatively worthless. Engines. — ^An Engine properly set and under the exclusive charge of a competent and careful engineer, will depreciate annually 6 per cent. Boilers. — The average life of a Boiler is ten years, and the annual depre- ciation should be 10 " Note. — In giving the percentages of depreciation on Engines and Boilers it is assumed that a careful and competent engineer is employed, and that they are well cared for. Where this is not the case the per cent, is largely increased, and many cases have been known where, in less than five years, they have been, through carelessness, rendered entirely useless and consequently worthless. Machinery. — On all Machinery, as a whole, including Shafting, Gearing, Pulleys, Bear- ings and all connections, used in manufacturing establishments, such as Planing Mills, Furniture and Chair Factories, and other wood works, there is a considerable deterioration in values, and the very best author- ities regard as correct a depreciation the first year of. 12)^ per cent. and every year thereafter 10 " " On all Machinery used in Iron works there is an annual depreciation of. 6 " Machinery, as a whole, in a Flour Mill, will not depreciate in value to as great an extent, annually, as that which is in a wood-working establishment, and should therefore have a specific per cent, of depreciation. The following may be relied upon as equitable, as it is based upon the experience of some of the most practical millwrights in the country : Machinery, in a Flour Mill, will depreciate the first year.. 12^ per cent. « " «« « " "second '* 8 " « u «c .; u « third •' 5 u " " '« « " fourth " 2}4 " " fifth " 2 and every year thereafter 2 " OF Depreciations. 18 STOCKS. BeePi — A stock of beer that has been manufactured from one to two months, will totally spoil in ten to fourteen days, when removed from the beer vaults to the ordi- nary summer atmosphere, if not protected by ice. The depreciation would begin actively in seventy-two hours, and after the fourth day would depreci- ate ten per cent, daily. Beer made during the months of January, February and March, if left in the vaults until it is five or six months old, has suffic- iently matured, so that it will stand the ordinary climate without protection from ice in shipping, and with proper protection from exposure to the rays of the sun or unusual heat, will remain good until, about December next after being manufactured. The life of good beer well cared for and protected is one year, which is the extreme limit. These facts have been procured from one of the largest brewers m the country, and are perfectly reliable. Books and Stationery.— A general stock of this class of merchandise depreciates very ma- terially during a year from various causes, and should therefore be depre- ciated annually 20 percent. Boots and ShoeSi — A stock of boots and shoes, is very often materially damaged by careless handling, and a fair estimate of depreciation, and one that is ac- knowledged to be correct by wholesale dealers in this class of merchandise, is annually 10 percent. Clothing. — A wholesale stock of Clothing that is constantly changing will not depre- ciate the first year as rapidly as it will thereafter, and a fair estimate for the first year would be 10 percent. For the second year 25 " For the third year 50 " Dry GoodSi — A wholesale stock of this class of merchandise will depre- ciate annually ' 123^ percent. Drugs. — In a stock of Drugs and Druggists* Sundries (wholesale), the depreciation is considerable; but Imported Goods and Patent Medicines do not deteriorate in value as much as the balance of the stock, and an average annual depre- ciation should be 10 per cent. Furniture. — In a general wholesale or retail stock of Furniture the changes in styles and patterns will cause a considerable per cent, of depreciation, and the materials used in upholstering and finishing, such as Reps, Plush, etc., are very easily damaged, and the average annual depreciation should be 10 percent. Furs. — ^A wholesale stock of Furs will depreciate considerably, but when they become damaged the better parts are colored and made over into various articles, so that the depreciation, in this way, is materially lessened, and a correct estimate would be annually 10 per cent. Gents Furnislling Goods. — A stock consisting of this class of merchan- dise, including Shirts, Collars, Neckties, etc., depreciates annually , 25 " 14 Tiffany's Digest GrOCerieSi — (Wholesale) There are many articles in a wholesale stock of groceries that are susceptible of depreciation; among them may be mentioned coffee, tea, sugar, etc. Coffee will shrink in weight in four months, two per cent., and during the first year five per cent., and two per cent, annually thereafter. Teas depreciate in value five per cent, the first year, and six per cent, the second year. White sugars, A. B and C. in barrels, shrink from one to one and one-half per cent, from March to September, and it is regarded as an established fact that the average quality of New Orleans sugar will lose in weight by dripping and drying, per hogshead, (of 1100 to 1300 pounds), from 100 to 150 pounds during that time, and instances have frequently been known where there was a loss of 150 pounds from these causes in much less time, during certain seasons of the year. A good quality of N. O. sugar however will not lose quite as much, but it may be safely cal- culated that the loss in weight, even in the very best brands, will be from 50 to 100 pounds per hogshead, from March to September, Common New Orleans syrup will lose two gallons per barrel from April to September, and a choice article of N. O. syrup made in November, will lose one gallon per barrel from April to September. General wholesale stock of Groceries depreciates annually... 5 per cent Hardware! — A wholesale stock of this class of merchandise, without Cut- lery, etc., will depreciate annually 5 " ** A wholesale stock of this class of merchandise, with Shelf Hardware, Tools and Cutlery, etc., will depreciate annually 10 ** Harness and Saddlery Goods.— This class of merchandise depreciates annually 10 " Hats and CapSi — A wholesale stock of this class of merchandise will de- preciate annually 12)^ " Hides. — A stock of Hides, from the time they go into the pack, constantly depreciate, and when in a Tannery undergoing the process of manufacture into various kinds of Leather, are susceptible of a large per cent, of depreciation in weight; and while there is considerable difference in the men employed in making the Leather, still it is believed that the rates given here may be relied upon as correct, the percentages having been obtained from the books of one of the largest tanneries in the country. There is a very material difference in the weight of Hides, as between Winter and Summer Hides. Winter Hides,havc twice as much hair as Summer. A Hide is net after the horns, hoofs and tail bone have been removed. Green Hides lose in weight, in passing through the "process" to Rough Leather 55 percent " " lose in weight, in passing through the "process" to Sole Leather 40 " " " lose in weight, in passing through the "process" to Upper Leather 76 " OF Depreciations. 15 HighwineSi — A stock of Highwines will depreciate in one year 8 per cent. Household Furniture, — The many and varied articles that are commonly called House- hold Goods in use by private families renders it a somewhat difficult matter to determine a proper ratio of depreciation on them, and in nearly all cases are subject to many circumstances connected with each particular case. A well furnished house, and one properly cared for by the owner, and used only by a small family, will not be as badly used as one where there is a large family or where a Furnished House is rented to a tenant, or where the entire care comes upon subordinates, many of whom are careless and destructive; and in dealing with the percentages on the various classes it is assumed first, that the ordinary care is taken of the ** goods," and that they are used by a small family only ; and a second table given where there is a large family or furnished house occupied by tenant. Carpets depreciate annually 10 percent Furniture depreciates annually 10 Crockery and Glassware depreciate annually 25 Stoves and .Cutlery depreciate annually 10 Beds and Bedding depreciate annually 10 Pianos depreciate annually >•. 5 Mirrors depreciate annually 5 Pictures and Paintings depreciate annually 5 Books depreciate annually 10 Family Wearing Apparel depreciates annually.... 50 Plated Ware depreciates annually 10 In a large family where "Young America" predominates, or Furnished Houses occupied by tenants, the wear and tear is largely increased, and the following percent- ages are believed to be just and equitable : Carpets depreciate annually 20 percent. Furniture depreciates annually 20 " Crockery and Glassware depreciate annually...... 33J^ " Stoves and Cutlery depreciate annually 20 " Beds and Bedding depreciate annually 20 *' Pianos depreciate annually 10 " Mirrors depreciate annually 10 " Pictures and Paintings depreciate annually 10 " Books depreciate annually 20 ** Family Wearing Apparel depreciates annually.... 60 " Plated Ware depreciates annually 20 " Leather. — ^A stock of Leather depreciates annually 25 " 16 Tiffany's Digest Lumber. — Lumber piled in yards, manufactured from green or dead timber, undergoes a material depreciation in seasoning, especially during the first year, by warp- ing, checking and dry rot. Some kinds of timber on being sawed seems all right, yet on being taken out of the piles that have been well " stuck," much of it is found worthless from '• windshakes " developed by seasoning, and especially is this the case with Sycamore. The sound and best stocks, cut and handled in the best manner, and wi th the greatest care, are susceptible of much depreciation from natural causes. The following percentages of depreciation on the different kinds named are to be relied upon as correct, and are results obtained from parties who are familiar with and have manufactured and handled the various kinds of lumber, for the past quarter of a century, in various sections of the country. Ash, depreciates annually 10 percent Hickory, depreciates annually 15 " Sycamore, depreciates annually 25 " Beech, depreciates annually 12 " Poplar, depreciates annually 8 " Oak, (burr and white) depreciates annually 6 " Oak, (red and black) depreciates annually c 12 " Cotton Wood, depreciates annually 12 " Walnut, depreciates annually 8 ** * Hard Maple, depreciates annually 6 " Soft Maple depreciates annually S " Linn, depreciates annually 12 " Pine, (white and yellow,) depreciates annually 5 " Military, Knight Templar and other Society Goods.— A stock of merchandise composed largely of this class of goods is very easily damaged, and soon becomes shop worn and comparatively worthless, and next to millinery goods, may be regarded as susceptible of a larger per cent, of depreciation than almost any other, and should therefore be depreciated from 30 to 60 per cent, annually. Ilililnery Goods. — A stock of millinery goods, either wholesale or retail, from the nature of the fabrics from which these goods are made, is susceptible of a very large per cent, of depreciation, even more perhaps than any other class. A stock of artificial flowers is very easily damaged by dust or handling, and toon becomes almost unsalable, and in one season the depreciation would be from 50 to 75 per cent. Straw goods also, from the changes in styles, fashions etc , deteriorate in value in the same ratio, and should be depreciated from 50 to 75 per cent., and laces and ribbons, from 25 to 50 per cent. Velvets how- ever are the exception, and may be regarded as staple articles, not easily soiled and always command a standard price. Musical Instruments. — A stock of Pianos, Organs and other Musical Instruments well cared for and kept in substantial store buildings will depreciate very slowly, and should therefore be depreciated annually not to exceed.. 6 per cent. Notions — ^A general stock of Notions, at wholesale, will depreciate annu- ally 12}4 " •* A general stock of Notions, at retail, will depreciate annually.. 25 " OF Depreciations. 1 7 Pork ProductSi — The following detailed statement of percentages of depreciation in weight of hog products in their various degrees of preparation for market, are results obtained from the actual experience of some of the largest packers in the country, and taken directly from their books, A hog of 200 pounds net weight, cleaned and dressed and on the cutting block will yield the following : Hams 14 percent. Shoulders 16 " Clear Ribbed Sides 42 Rendered Lard 14 *' Total 86 Loss by cutting 14 " Hams, put in sweet pickle will gain in weight by absorption about 6 *' Hams, from sweet pickle to smoke house^ in the process of smoking, will lose in weight 10 " Hams, from green to cured, willlose in weight 7 " " " cured to bacon, " " 6 " Hams, sugar cured, smoked and canvassed will lose in weight, one pound for the first month, ^ pound for the second month, and 3^ pound every month thereafter. Shoulders, from green to cured, lose in weight 7 per cent. " from cured to bacon, (cured in dry salt) lose in weight 6 *' Sides, from green to cured, lose in weight 4 " " ** cured to bacon, *' *' 5 ** Bulk meats, ("cured ) kept cool will, according to the quality of corn fed, lose in weight from April to September, ^to 1 per cent, per month. Soft com will produce a poor quality of meat, and the shrinkage will be great, and at times as high as 1}^ per cent, per month. Bacon, well handled, dried and packed in casks and kept in a cool place will lose in weight from April to October from 10 to 15 pounds per cask of 900 to 1000 pounds. Bacon must be thoroughly dried, or it will mildew in the cask, and in fact will do so anyway if not carefully handled. Cured shoulders is meat that has taken all the salt it will, and is ready to lay away in bulk, or is corded up as compactly as can be with layers of dry salt between. It lays as bulk meat until wanted as bacon, and is then washed off and hung in smoke house, and when smoked is known as bacon. Queenswarei — A wholesale stock of Crockery, Queensware, etc., will depre- ciate annually 5 per cent. Rubber GoodSi — Depreciate annually 10 " Whiskeys I — A stock of Kentucky Whiskeys will depreciate the first year 3 " ^ " " " « « "second" 2 and each succeeding year 1 " A stock of Chicago Whiskeys will depreciate the first year.. 4 " " " " " " " second " ... 3 Note — These percentages of depreciation on Whiskeys and Highwines are those of quantity — from evaporation, etc., but it may be stated that although the quantity decreases the merchandise is enhanced in value by age. Wooden and Willow- Ware. — A wholesale stock of this class of merchan- dise will depreciate annually „ 10 per cent. 18 Tiffany's Digest STOCKS IN RETAIL COUNTRY STORES. A Stock of Merchandise in a retail country store consists of a general assortment of all kinds of merchandise, and will depreciate rapidly from various causes. It is true that much depends upon the one who is managing the business, as well as his knowledge of the business, and judgment in making selections for his particular market. A stock in the hands of the average merchant in such places will depreciate ordinarily very rapidly from many causes, among which may be named first : Carelessness in handling the goods, which soon become soiled, or as it is commonly termed, " shopworn ;" Second — The manner in which the goods are protected, or rather left unprotected from the dust, adds materially to the depreciation. The changes in styles also lend a helping hand, and poor selections in colors, etc., put on the finishing touches. Boots and Shoes arc thoughtlessly tossed about, and deteriorate in value by shrinkage and drying up. Hats and Caps, and Straw Goods, soon become damaged by dust and careless handling. Laces, Ribbons and all delicate goods require the best of care in handling or there is no profit in them ; and we might go on through the entire list giving reasons, but the few noted above will be sufficient. The following percentages are believed to be equitable, and are to be relied upon as correct : Boots and Shoes — Depreciate annually 15 per cent. Clothing — Depreciates the first year 20 " " " " second year 30 " Dry Goods — Depreciate annually < 15 " Groceries— Depreciate annually 10 " Hardware — Depreciates annually 15 ** Hats arJ Caps— Depreciate annually 20 " Laces — Depreciate annually 25 " Notions — Depreciate annually 25 '* Queensware — Depreciates annually 10 •* R'bbons — Depreciate annually 25 " Soap — Depreciates annually • 5 '' Straw Goods — Depreciate annually 50 '• Wooden and Willow Ware— Depreciates annually 15 ** Miscellaneous Goods— Depreciate annually 20 «* OF Depreciations. Building Materials. The great diversity of material used in the construction of buildings, as well as the manner in which they are finished, together with the general fluctuations of the markets, renders it a very difficult matter to give any general prices that can be depended upon for any great length of time, but great care has been taken to get the correct cash quotations in Chicago, at the present date, hoping they may prove serviceable to the Adjuster in making his calculations of the comparative cost of materials, for replacing damaged or destroyed property. The tables and rules may be depended on as correct, having been compiled with great care and precision from standard authorities and current price lists. LUMBER — BOARD AND TIMBER MEASURE. Lumber or Board Measure is used by Architects, Builders, Carpen- ters, Lumber Dealers, etc , and the rules given are those which are in common use. All boards are assumed to be one inch in thickness, and the standard board, or the one now recognized as such, is one that is 12 feet long, 12 inches wide and 1 inch thick. All measurements are reduced to 1 inch in thickness, which is the unit of board measure. When all the dimensions are in feet, to compute the measure or surface in square feet : Rule, — Multiply the length by the breadth, and the product will give the surface required in square feet. If either of the dimensions are given in inches : Rule. — Multiply the length by the breadth, and divide the product by 12, and the quotient will be the number of square feet. If all of the dimensions are given in inches : Rule. — Multiply the length by the breadth, and divide the product by 144, and the quotient will be the number of square feet. TIMBER MEASURE — ROUND TIMBER. Round timbers are to be measured by taking their diameter clear of the bark, about one-third of their length from the abutt or large end, to find mean girth. When all the dimensions are in feet, then to ascertain the volume of round timber : Rule. — Multiply the length by the square of one-quarter of the mean girth, and the product will be cubic feet. If the length is given in feet and the girth in inches : Rule. — Multiply the length in feet by the square of one-quarter of the mean girth, and divide the product by 144, and the quotient will be cubic feet. If the length is given in inches and the breadth in inches : Rule.— Multiply the length in inches by the breadth in inches, and divide this product by 1728, and the quotient will be cubic feet. SQUARE TIMBER. If the dimensions are all in feet, then to ascertain the volume of square Rule. — Multiply the length, breadth and thickness together, and the product will be ' lie feet. timber : RULl the number of cubic If either of the dimensions are given in inches : Rule. — Multiply the length, breadth and thickness together, and divide this product by 12, and the quotient will be cubic feet. If any two of the dimensions are given in inches ; Rule. — Multiply the length, breadth and thickness together, and divide this product by 144, and the quotient will be cubic feet. To illustrate : A piece of timber is 25 inches square and 32 feet long — how many cubic feet does it contain? Example : 25 x 25 x 32 = 2000. 2000 -r 144 = 138.888 cubic feet. 20 Tiffany's Digest Rule for Ascertaining the Cost by Superficial Contents. Architects and Builders as well as Adjusters will frequently find the following rules, which are in common use, of assistance in estimating the approximate cost of buildings by their superficial contents: Rule.— Ascertain the superficial contents of the ground area by muhiplying the length by the breadth, which will give the number of superficial feet in a one- story building. If the building is two or three stories in height, then multiply the superficial contents of the ground area, by the number of stories in height,. and the result will be the number of superficial feet in the building. Then multiply the number of superficial feet in the building by the approximate cost per foot for the different classes of buildings, and the result will be the approximate cost of the building (new). For ordinary frame Dwelling or Store building per superficial foot, Si 50 For first-class frame Dwelling or Store building per superficial foot, 2 00 For ordinary brick Dwelling or Store building per superficial foot, 4 00 For first-class, brick Dwelling or Store building, according to finish per superficial foot, 6 00 Rules for Measuring Sash. Frames. Rule.— Measure the width between the pulley stiles, adding thereto four inches on each side for the casing, and the height from the top of the sill to the under side of the head, and add thereto four inches for the width of the head, and three inches for the thickness of the sides. Table Showing- the Number of Feet in Given Sizes of Joists, Scantling and Timber. The following table giving the number of feet in Joist, Scantling and Timber of various sizes is one now in common use, and will undoubtedly prove of assistance to the adjuster in his calculations on a lumber loss. Size in LENGTH IN FEET 0? JOISTS, SCANTLING AND TIIV^BER. inches. 12 14 16 18 20 22 15 24 26 28 30 2x4 8 9 11 12 13 16 17 19 20 2x6 12 14 16 18 20 22 24 26 28 30 2x8 16 19 21 24 27 29 32 35 37 40 2x10 20 23 27 30 33 37 40 43 47 60 2x12 24 28 32 36 40 44 48 52 56 60 3x4 12 15 16 18 20 22 24 , 26 28 30 3x6 18 21 24 27 30 33 36 39 42 45 3x8 24 28 32 36 40 44 48 62 66 60 3x10 80 35 40 45 50 55 60 65 70 76 3x12 ' 36 42 48 64 60 66 72 78 84 90 4x4 16 19 21 24 27 29 32 35 37 40 4x6 24 28 32 36 40 44 48 52 56 60 4x8 32 37 43 48 53 69 64 69 76 80 4x10 40 47 53 60 67 73 80 87 93 100 4x12 48 56 64 72 80 88 96 104 112 120 6x6 36 42 48 54 60 66 72 78 84 90 6x8 48 56 64 72 80 88 96 104 112 120 6x10 60 70 80 90 100 110 120 130 140 150 6x12 72 84 96 108 120 136 144 156 1G8 180 8x8 64 75 85 96 107 117 128 139 149 160 8x10 80 93 107 120 133 147 160 173 187 200 8x11 96 112 128 144 leo 176 192 208 224 240 10x10 100 117 133 150 167 183 200 217 233 250 10x12 120 140 160 180 200 220 210 260 280 300 12x12 144 168 192 216 240 264 288 312 336 360 12x14 168 196 224 252 280 308 336 364 392 420 14x14 196 229 261 294 327 359 392 425 457 490 OF Depreciations. 21 Duodecimals. Adjusters will frequently find the old rule of Duodecimals of great assistance to them in ascertaining superficial contents. Duodecimals are denominate fractions, in which the primary unit is one foot and the scale uniform, the units of it being 12 at every point. Duodecimals are chiefly used in measuring surfaces and solids. Duodecimals decrease from unity or a whole number, by twelfths, as feet, inches or primes, twelfths of inches or seconds, etc. If the unit i foot be divided into twelve equal parts, each part is called an inch or prmie, and is marked \ If an inch be divided into 12 equal parts, each part is called a second, and is marked ^^ , If a second is divided into 12 equal parts, each part is called a third, and is marked ^^\ etc. The divisor of the unit i foot, gives: i^ inch or prime is equal to -^^g- of a foot. \^' second is -^^ of -^^ of a foot, equal to y^ of a foot. i^^^ third is j^^ of -^^ of yV of a foot, equal to j^Vf °f ^ ^"^o** The marks'', '''', ^^^, etc., are called the indices, which denote the fractional unit. TABLE. 12''^'' thirds make one second. 12^'' make one inch or prime. 12'' inches make one foot. Feet multiplied by feet produce feet. Feet multiplied by inches produce inches. Inches multiplied by inches produce twelfths or seconds. Seconds multiplied by seconds produce fourths. Multiplication of Duodecimals is used for ascertaining the superficial contents, or the contents of volume, when the linear dimensions are known. In order to do this we begin with the highest unit of the multiplier and the lowest of the multiplicand, but bear in mind that one linear foot multiplied by one linear foot equals one square foot, and that a part of a foot multiplied by a part of a foot equals some part of a square foot. A square foot multiplied by a foot in length equals a cubic foot — or, in other words, a linear foot multiplied by a linear foot, produces a square foot, and a square foot multiplied by a foot in length produces a cubic foot. The index of the unit of any product is equal to the sum of the indices of the factors. To illustrate: Required the number of square feet in a floor 18 feet 9'' long, and 15 feet 10'' wide. 18 ft. 9^ multipHed by 15 ft. 10^ = 296 ft. 10^, 6^^ 18 ft.— 9^ 15 ft.— lO^ 281 ft— 3^ 15 ft.— 7^— 6^^ 296 ft.— 10^— 6^^ It should also* be remembered in the multiplication of duodecimals that it is necessary to set down feet under feet, inches under inches, and seconds under seconds, etc.; then commence by multiplying each term of the multiplicand by the highest unit of the multiplier, which will be feet, and set each result or product immediately under the corresponding term, and as in addition, carry one for each time 12 is contained in each result, or, in other words, make the index of each product equal to the sum of the indices ^ of the factors, and so continue until all the terms of the multiplier have been used; then add up the several results, and the 22 Tiffany's Digest Rules for Ascertaining the Cost of Buildings by Cubic Contents. There is probably no branch of business that requires so much care and such constant, unceasing, untiring attention on the part of those engaged in prosecuting the work as that of Fire insurance. It necessi- tates a close and critical examination of every risk that is presented, and on which a policy is desired. A man to be a competent manager, special agent or adjuster, or last, but by no means least, a local agent, should be thoroughly versed in all the requirements of the department of the business over which he is placed in charge. It has been well said that practical experience is the best teacher, but as many have not had the opportunity to learn in this way, it may be of service to the profession to have certain rules for approximating the cost of buildings (new), so that a fair valuation may be given each risk at the time an application is made for a policy in order that the twin sisters, over-valuation and over-insurance^ may be avoided. It is natural for all to affix a greater estimate of value on their own property than that of their neighbors*, and many believing in this reasoning will, without intention, affix a greater value to their buildings than is justifiable, and in such case an agent of adjuster without some established rules for approximating the cost of buildings, unless he was a practical builder, would be liable to make serious mistakes. The rules here given and the cost per cubic foot will, as a general thing, be found correct, as they have been prepared by one of Chicago's leading architects, and are results obtained from practical experience, and from the cost of buildings actually built under his supervision. *- Rule. — First ascertain the superficial contents of the ground area, and then multiply by the average height, (from the bottom of the foundation to the average height of the roof,) and the product will be the number of cubic feet in the building ; then multiply the number of cubic feet in the building by the cost per cubic foot, of the diff'erent classes of buildings, and the result thus obtained will be the approximate cost of the building. We shall classify the dift'erent kinds of buildings under two heads, viz.: First-class, being those built in a first-class manner and well fin- ished (but no hard wood), having three coats of plaster, three coats of paint, blinds inside and out, mouldings around windows, base board and doors, good cornice, etc., etc., and in every way built in a substantial and first-class style. Second-class or plain buildings are similar in construction, but not as well finished, having only two coats of plaster, having only two coats of paint, graining in kitchen and bath-room, &c., but no hard wood finish. The Cost per Cubic Foot of Buildings. For first-class frame buildings , , 6^ cents. For second-class or plain frame buildings 4j^ *' For plain brick dwellings, in blocks (according to finish)..7 to 8 " For good stone front brick dwellings, in blocks, (according to finish) 8>^to lo '* For single dwellings of the last two classes, add one quarter of one cent to the price per cubic foot. ^If a dwelling has no porches, or if it has not been painted, the cost per cubic foot would be about one half cent less. OF Depreciations. 23 Rules for Cubic Contents— Continued. If a dwelling is extra well finished, having heavy woodwork and mouldings, transoms over all the doors, and iron, slate or marble mantels, extra cornices and center pieces, windows with pulleys and weights, and arranged for heating with hot air flues, the cost would be increased, and would vary according to finish, from 7 to 9 cents per cubic foot. For good, plain stone front, brick store buildings, with dwellings in upper stories (according to finish).,.. 8 to 10 cts. For plain brick store buildings, with dwellings in upper stories (according to finish) 7 to 9 cts. For first-class, stone front, brick store buildings (according to finish) 9 to 12 j^ cts. For stone front brick buildings, in blocks, deduct one-quarter to one-half cent per cubic foot from the above. The walls for a two-story and basement brick building should be 12 inches in first story and 8 in second story. The walls for a four- story brick store building should be 20 inches in basement or cellar, 16 inches in first story and 12 inches above. Barns. The material used in the construction of Barns are generally of a cheaper quality than those in a Dwelling House or store building. As a rule, however, the frames are of heavy timbers, but the sides are frequently ordinary lumber. To ascertain the cost of an ordinary barn, find the superficial contents of the ground area, and multiply this product by the average height of barn, which will give you the number of cubic feet in the barn; then multiply the number of cubic feet in the barn by 2 cents, the cost per cubic foot, and the result will be the approximate cost of the barn (new). If the barn is well finished and sided with first-class dressed stock boards, painted and battened, having good mangers and stalls, the cost per cubic foot would be 2yz cents. School Houses. For a two-story School House, the walls should be 20 inches in basement; 16 inches in first story of building; 12 inches in second story of building; for each story additional, add 4 inches to brick work, except the top. To arrive at the cost of a brick school house building, take the number of cubic feet in the building, and multiply by 6 to 9 cents per cubic foot, according to finish, and the result will be the approximate cost of the building (new). For Frame School buildings, multiply the number of cubic feet in building by 6 to 8 cents per cubic foot, according to finish, and the result will be the approximate cost of the building (new). Churches. Brick Churches range from 9 to 15 cents per cubic foot, according to finish Frame Churches range from 7 to 12)^ cents per cubic foot, according to finish. In • some cases, where the walls and ceiling are frescoed and windows are memorial windows, the cost would be materially increased. In fact no definite figure could be given which would apply in such cases. 24 Tiffany's Digest Rules and Measurements of Mason "Work. Adopted and used by Architects and Builders in Chicago. The following rules are the expression of a custom founded in equity and prevailing in this city from its earliest days. If to furnish and lay looo brick in a plain dead wall costs ten dollars, another piece of brick work of equal cost must be measured as of the same contents, even though it does not take one-fourth as many brick. The plain dead wall, in stone as well as brick work, is taken as the standard, and the more difficult, complicated, ornamental and hazardous kinds of work are measured up to it, so as to make up the compensation equal. To illustrate; if in one day a man can lay 2,000 brick in a plain dead wall, and can only lay 500 in a pier or arch in the same time, the cost of labor per M. in such work is four times as much as in the wall, and he is entitled to extra compensation; but instead of varying the price, the custom varies the measurements to compensate for the difference, and thus endeavors to secure a uniform price per M. for all descriptions of ordinary brick work, instead of a different price for the execution of the various kinds of work. This is the principle underlying the system. If any new rules, or new application of old rules, should be found in the following, we can only say in their recommendation that we have carefully considered them in all their bearings, endeavoring to secure equal justice to owner as well as contractor, and that they will form the standard for deductions as well as for compensation for extra work. The units of measurement of Mason's work are: For excavation ~the cubic yard. For concrete foundations the cubic foot. For concrete floors the superficial foot. For dimension-stone footings the superficial foot. For dimension-stone bridge masonry the cubic foot. For dimension-stone surface dressing the superficial foot, extra. For rubble work the cubic foot. For rubble work the superficial foot, extra. For brick work, common the 1000 brick. For brick work pressed the superficial foot. For tuckpointing, cleaning fronts the superficial foot. For plastering, plain surfaces ^.. the superficial yard. For plastering, cornices, surface dressing the running and superficial foot. excavations. to be measured and computed by the actual amount of material displaced, no allowance for rehandling. concrete. Foundations — Measure actual contents. Floors to be measured by the superficial foot of surface between walls. No deductions for tile drains, nor for any pier, chimney breast, pilaster or other projection of walls of 10'', .0^^ , or less in area. dimension stone. Footings to be measured each foot separately, no deductions for drain or openings under walls 2.\ .0'^ or less, in width. Bridge Masonry. Compute actual contents. Surface Dressine of all kinds, extra. rubble work. Footings to be measured by actual cubic contents. " Note"— Footings are all such foundation courses, not exceeding 16" in height each, as are wider than the wall above. OF Depreciations. 25 RUBBLE WORK. — CONTINUED. "Note." — In the following, the term Comer is used for salient angles of wall, and Angle for re-entering angles. External Walls. Girt building and thickness of wall for each external angle. Intersections of Partition Walls, two feet or less in width, to be measured double; if wider, add four cubic feet to actual contents of every intersection for each foot in height. For each corner of wall of more or less than 90 degrees, add 1^ .6''^ to length of wall. For round walls, add one- fifth of length to girt measure. All projection, such as chimney breasts, piers, connected with walls and pilasters to be measured actual cubic contents contained therein, and one cubic foot added thereto, for each corner for every foot in height. Independent Square Piers to be measured by the same rule. Polygon and Round Pier work at special rates. Recesses and Slots to be measured solid, and in addition thereto, allow one cubic foot for every foot in neight. Stone Arches are classed as cut- stone work. Deduct contents of windows, doors and other openings, measuring from top of sill to spring of arch, and add two feet of wall for each jamb for every foot in height of opening. No deductions to be made for cut-stone trimmings and lintels. BRICK work. " Note."— Different cities make different bricks; in reality, the product of no two brickyards are entirely alike in size, nor for that matter, all the brick burned in the same kiln. The necessity for acknowledging some standard for purposes of mensuration and calculation is obvious. In these rules the dimensions of a brick are understood to be 2" x A" x 8". We therefore speak of 4" walls, meaning the width of one brick; of 8" walls, meaning the width of two bricks; and of 12" walls, meaning the length of one and width of another brick, etc., although the actual width of wall will be more or less in excess of these measures. Every superficial foot of ** one-half brick (or 4'''') wall'* to be esti- mated at seven and one-half bricks; of one brick (or 8''^) wall,** at fifteen bricks ; of one and one-half brick (or 12^^) wall," at twenty- two and one-half bricks; of two brick (or 10'''') wall," at thirty bricks, etc. — increase the ilumber of bricks by seven and one-half for every additional half brick in thickness of wall. External Walls. If \&^^ thick or less : girt building and add thick- ness of wall for each external angle. When thicker, add to actual corner one and one-half cubic feet for every foot in height. Allow for wall ends as for corners. Round Walls, 16'''' thick or less. For circular walls, or radius suffi- ciently large to obviate the necessity of using specially moulded or cut brick, add one-fifth of length to girt. When thicker, allow for 16''^ of such wall as per above rule, and measure all in excess as straight work. Cut or moulded circular work at special rates. Beveled Corner. For each corner of wall of more or less than 90 degrees, add V .^^^ to length of girth. Partition Walls, 16'''' thick or less. Intersections of partition walls (bonded together in any manner — not abutting) to be measured double. When thicker, add one and one-half cubic foot to actual contents of every intersection for each foot in height. Partition walls connecting with stone walls to be measured one foot into such wall. r Chimney Breasts and Pilasters. All flues and hollows in chimneys 4^ .0^ and less in area, to be measured solid. When larger, deduct one- half contents of flue. For chimney breasts and pilasters, add 8''^ to face for each corner, and multiply length so obtained by width (projection). 26 Tiffany's Digest BRICK WORK. — CONTINUED. Detached Chimneys in buildings and plain chimney tops to be measured solid, and one-half of one cubic foot to be added for each corner for every foot in height. Chimney Stacks at special rates. When square, find cubic contents, measuring hollow walls solid, and deducting flues. When round or octagon, take length of diameter for side, and measure as though it were square. Independent Piers to be measured like chimneys. Hollow Walls to be measured solid. Stone Fronts backed with brickwork. Deduct thickness of ashlar from width, and figure like ordinary walls. Gables and Wall-tops. Wherever clipping of brick is required, add to actual contents the length of line of clipping by one foot' by thickness of wall. Cornices and Belts. If of running courses only, multiply length by height (greatest girt in and out) by greatest projection. If enriched by corbels, brackets or panels, multiply other dimensions as given by greatest girt length. Ledges. Multiply length by height by greatest projection. Projections. All other projections, if of 4^-' or less, to be measured four inches; if above 4^^^, and not exceeding 8'''', to be measured eight inches; if above W^y and not exceeding 12^-', to be measured twelve inches, etc. Gauged Work at special rates. Openings. Openings to be measured from top of sill to spring of . arch, and shortest distance between brick jambs for width. No deduc- tions to be made for openings of 2'' .6'' or less in width. One-half contents to be deducted of openings from 2'' .6'' to B-' .0''^ in width. For openings of more than G-' .0''^' in width, allow V ,^'^ by thickness of wall by height for each jamb. Slots, Panels, etc. No deductions to be made for slots, chases, niches, panels, or other recesses of 4'' S)^^ or less in width; if wider, deduct contents, and add two cubic feet of wall for every foot in height. Trimmings. No deductions in measuring brick work for cut stone or other trimmings, bondlocks, timbers, joists or lintels. Arches — not gauged. In vaults, multiply length of chord at spring of arch by height from chord to extrados by thickness of arch. In walls, find contents of arch by same rule, and add to wall measurement. In sewers and tunnel arches, multiply length of extrados by thickness of arch. Floor Arches and Brick Paving to be measured by the superficial foot and by rule given for measuring concrete. Deduct well holes. Brick-Nogging. Measure as ordinary brick work. Deduct full opening — no studding. Cutting of joists and other holes by the piece ; of slots, panels and recesses by the lineal foot. Toothing, etc. When ordered by owner or his superintendent to tooth, rack or block, in consequence of delay of iron, stone or other material, that masonwork may connect with, such toothing, racking or blocking shall be measured as extra work, as follows: increase girt length of such line by one line, and multiply by one foot by thickness of wall. OF Depreciations. 27 PRESSED BRICK WORK. Measure all exposed surfaces of brick by the superficial foot. CUT-STONE SETTING. Measure vault covers, flagging, curbing and ashlar by the super- ficial foot. Coping and belt courses by the lineal foot. — all other cut stone by the cubic foot. TucKPOiNTiNG AND CLEANfNG, and pointing stone work, to be measured by the superficial foot of exposed surfaces. PLASTERING AND LATHING to be measured by the superficial yard — from floor to ceiling for walls, and from wall to wall for ceiling. Corners, Beads, etc. All corners, angles of more or less than 90 degrees, beads, quirks, rule joints and mouldings to be measured by the lineal foot on their longest extension. Add i^ .0'^ for each stop or mitre. Cornices. Length of cornices to be measured on walls. Plain cornices of 2.^ ,0'^ girt or less to be measured on walls by the lineal foot. Plain cornices, exceeding 2^ .0^^ girt, to be measured by the superficial foot. Add one lineal foot by girt for each stop or mitre. Enriched cornices (cast work) by the lineal foot for each enrichment. Arches, Corbels, etc Arches, corbels, brackets, rings, center- pieces, pilasters, columns, capitals, bases, rosettes, bosses, pendants and niches by the piece. Openings. Openings in plastering to be measured between grounds. No deductions to be made for openings of 2.' .0^^ or less in width. One-half of contents to be deducted for openings from 2.^ . o'^ to ^' .0^^ in width. For openings of more than 6^ .0^^ in width, deduct contents of openings and allow 1^ .6''^ for each jamb in height. Deafening to be measured by the superficial yard, floor measure, between walls — take out well holes. extreme prices allowed for labor on buildings. Dimension, Sheeting and Roof Boards - $5.00 per 1000 feet. Flooring, - - - - - 8.00 " " Siding - - - - - 8.00 " " Finishing Lumber - - - -15.00 " " Shingles, _ _ - - _ 1.50 per 1000. Nails — 30 lbs to 1000 feet lumber, 5 lbs to 1000 shingles. The regular price that should be allowed on first three items should be 50 cents less. One-fifth more siding and flooring is needed than the number of square feet of surface to be covered, because of the lap in the siding and matching of the floor. Five course of brick will lay one foot in height on a chimney, nine bricks in a course will make a flue eight inches wide and twenty inches long, and eight bricks in a course will make a flue eight inches wide and sixteen inches long. One thousand laths will cover seventy yards of surface, and eleven lbs. of lath nails will nail them on. Eight bushels of good lime, sixteen bushels of sand, and one bushel of hair will make enough mortar to plaster one hundred square yards. A cord of stone, three bushels of lime, and a cubic yard of sand will lay one hundred cubic feet of wall. 28 Tiffany's Digest Brick Work. It is a well known fact and common custom has defined it as a rule, that ordinary brick work is measured by the one thousand bricks laid in the wall. In some sections the old custom of measuring by the perch like stone work is still in use, but ordinarily the method of computing the number of brick by the one thousand laid in the wall is the rule. According to Chambers, a perch or rod of brick work contains 272 square feet of standard thickness, that is ij^ brick. This is equal to 306 cubic feet, and will on the average require 4500 bricks allowing for waste. A perch or rod of brick contains 4500 brick, 27 bushels of lime and 3 loads of sand, and weighs about 26000 pounds. All bricks contain iron and the color of a burned brick depends largely upon the amount of iron it contains; for instance, clay that contains less than i}^ per cent, of iron will change in the kiln to buff or cream color; and clay containing more than 2 per cent, of iron will change in the kiln to various colors from yellow to dark red, according to amount of iron therein. Fire brick are made from clay as free as possible from oxide of iron and all alkaline substances, so that there may be no tendency to fuse in the kiln no matter how great the heat. The usual standard accepted by builders in every section is a brick and a half thick ordinarily i2j^ inches, but for convenience in calculations called 13 inches, and all brick work is reduced to this standard when actual measurement is desired. When it is desired to ascertain the number of brick that will be required to lay a wall of any given size, or in any building, the following rule which is the one used by all builders, will prove of assistance. Rule — Multiply the length by the height, which will give the superficial contents of the wall; then multiply this product by the number of brick in a cubic foot, and the product will be the number of brick in the wall. The number of brick in a cubic foot of wall differs in various sections of the country, owing to the fact that the clay, from which the brick are made, differs in quality and character in each place, and the care exercised by the various manufacturers in its preparation, as well as the degree of intensity or hardness to which they are burned form important factors. In many sections of the country fine brick are subject to great pressure before being put into the kilns, which will account for the differences in size of the various qualities of brick. The following is the Chicago standard for ordinary brick work, a brick being reckoned as 2x4x8, and will be found a fair average; and in estimating the quantity of brick required to build a given amount of wall, is the smallest number that should be taken, especially if the brick are made in this sect: 4J6 inch wall % brick 9 inch wall i brick 13 inch wall 1% brick inch wall 2 brick on of the country. in thickness 7% brick per superficial foot. in thickness 15 brick per superficial foot. in thickness 22% brick per superficial foot. ._ .._ _ in thickness 30 brick per superficial foot. 22 inch wall 2^ brick in thickness 37H brick per superficial foot. 24 inch wall 3 brick in thickness 45 brick per superficial foot. Example — Required the number of bricks in a wall 80 feet long and 15 feet high and a foot thick. 80x15=1200. 1200x22^^=27000, brick, which is the number that would be required to build a wall of the dimensions named. OF Depreciations. 29 Table of Brick in "Walls of different Thickness. The following table will be of assistance especially in the East where the basis of calculation is for seven bricks, for each additional half brick added to the usual thickness of wall. — ( Vodges.) Supc rfi- of 1 THICKNESS OF WALLS. cies Wal 4J^in. or 9 in. or 13 in. or 18 in. 22 in. or 26 in. 30 in. or 35 in. 39 in. or 44 in. 1. K 1 IM or 2 2% 3 3% or 4 4% or 5 Ft. in. Brick. Brick. Bricks. Bricks. Bricks. Bricks. Bricks. Bricks Bricks. Bricks 6 31^ 7 101^ 14 17H 21 24H 28 31% 36 I 7 14 21 28 35 42 49 66 63 70 1 6 10J4 21 31% 42 52% 63 731^ 84 94% 105 2 14 28 42 56 70 84 98 112 126 140 2 6 175^ 35 52% 70 87% 105 122H 140 1571/2 176 3 21 42 63 84 105 126 147 163 189 210 3 6 24M 49 73% 98 1221^ 147 171% 198 220% 245 4 28 56 84 112 140 168 196 224 252 280 4 6 31^ 63 94/2 126 1671/2 189 220% 252 283% 316 5 35 70 105 140 175 210 245 280 315 , 350 5 6 38>^ 77 115% 154 192% 231 269% 308 346% 385 6 42 84 126 168 210 252 294 336 378 420 6 6 451^ 91 IS'^H 182 227% 273 318^ 364 4091^ 455 7 49 98 147 196 245 294 343 392 441 490 7 6 525^ 105 1573^ 210 262% 316 367% 420 4721/^ 625 8 56 112 168 224 280 336 392 448 504 560 ii 6 593^ 119 1781^ 238 297% 357 416J^ 476 535% ^ 595 ^ 630 9 63 126 189 252 315 378 441 504 567 9 6 66% 133 199% 266 332% 399 4653^ 532 698% 666 10 70 140 210 280 350 420 490 660 630 700 15 105 210 315 420 626 630 736 840 945 1,050 20 140 280 420 560 700 840 980 1,120 1,260 1400 30 210 420 630 840 1,050 1,200 1,470 1,680 V90 1,100 40 280 560 840 1,120 1,400 1,680 1,960 2,240 2,520 1,800 50 350 700 1,050 1,400 1,760 2100 2,450 2,800 3.160 3.500 60 420 840 1.260 1,080 2,100 2,520 2,940 3,360 3,780 4,200 70 490 980 1,470 1,960 2,450 2,940 3,430 3,920 4,410 4 900 80 560 1,120 1,680 2,240 2,800 3,360 3 920 4,480 6,040 5,600 90 630 1,260 1,890 2,520 3,150 3,780 4,410 6,040 5.670 6,300 ICO 7<)0 1,400 2,100 2,800 3,500 4 200 4,900 5,600 6,300 7,000 200 1,400 2,800 4,200 5,600 7,000 8,400 9,800 11,200 12,600 14,000 300 2,100 4,200 6,300 8,400 10,500 12,600 14,700 16,800 18,900 21000 ■400 • 2,800 5,600 8,400 11,200 14,000 16,800 19,600 22,400 26,200 28,000 600 3,500 7,000 10,500 14,000 17,500 21,000 24 500 28,000 31,500 36,000 600 4,200 8,400 12,600 16,800 21,000 26 200 29 400 33 600 37,800 42,000 700 4,900 9,800 14,700 19,600 24,500 29,400 34,300 39.200 44,100 49,000 800 5,600 11,200 16,800 22,400 23 000 33,600 39 200 44,800 60,400 56,000 900 6,300 12,600 18,900 25,200 31,500 37,800 44.100 50,400 66 700 63 000 1000 7,000 14,000 21,000 28,000 35,000 42,000 49,300 56,000 63,000 70,000 Dimensions. — If external walls are 16 ^^ thick or less, girt the build- ing and add thickness of wall for each external angle, when thicker, add to actual corner one and one-half cubic feet for every foot in height, and allow for wall ends, as for corners. For each corner of wall of more or less than 90 degrees add 1 ft. 6 in. to length of wall. Chimneys. — When square find cubic contents measuring hollow walls solid, and deduct flues ; when round or octagon take length of diameter for side and measure as though it was square. Detached chimneys in buildings and plain chimney tops are to be measured solid and one-half of one cubic foot to be added for each cor- ner for every foot in height. Chimney breasts, piers and all projections connected with walls and pilasters are to be measured actual cubic contents contained therein, and one cubic foot added thereto for' each corner for every foot in height. ^It is the custom throughout most sections of this country, to deduct all openings for archways, gateways, windows and doors, but not for ends o\ joists, girders, trimmers ox flues or for the boxes of window frames or any lintels or sills, on account of the wastage of material in clipping around or filling in such parts of the wall and the additional time re- quired to do this work. 30 Tiffany's Digest TABLE Of the number of Perches and Cubic Feet of Stone in Walls of different thickness, from 6 inches to looo feet sup. (24^ feet to one perch.j ,8«0;00«0000«OOCOO«OOCOOCSCOC5MOOOOwSOOTo^c<^lCoor-J•«*^<^^ ^ r-lrHi-(r-(i-lrHTH(NC^(M i-(i-H(M r1rH(M i-li-Hr-KM^ Q*OOOOOOOOOOOOOOOOi-(i-lr-li-l(Ne0'*«0t-.00C5O9iiX> t- 00 O O ^ rl rH T-i i-t rH i-i i-i (N COiOt COiOt-CSCOOOCQr O O O O 10 _8W«oojococooocoooocooojoeoooco<£>050cooci030oocaooooo vJ^c: (^l^rH (NCO»OOt-OOOr-'Qt-«»OiO.-i«MTjHOOt--OOC5i- l^OOOOOOOOOOOOOOOOOOOOr •cNOt-OOt-iOOO t-t-eO'*'-* Or- CO _8rHCNC0"ti*OC0t:-00OO> vJ:? i-l CQCC^iQCOt-OOOSOi ■lOrH(MCO-<»<«OOt-OOt^««C'*CCiOi-(Oi-iOC0»0 ,8 O O O 00 OOOOOOOOOOOOOOO00OC53>OC0O0»OOC>OOOOOC>O ^' r-|C5COTj<»OCOt^OOOO- -(00500t-®«Ci'^Oh-."*'-fOO -((NCOt^i-tOi-IOOO Tt<(MCDOO»0»00»- r,*OOOOOOOOOOOOOOOOOOOOrHCcocoooscoeooo>«ocooo5coK)OocoMocococoo>ojoooooooooooooo Q^OTHIMa5eO'^OCOCOt-QOO>OiO.-l(M(M?0-*iO>OOOOOCO'-''-Jr-»00'^COt-OiO■TJ^o ^ I-H i- HC^COCO^^tOC3 -tooot~!^^Ol^-<^^o^ o ot- 800'^O(»'*O00'*OC0ri-»(M(MCO'^^'OCOCOt^OOOOOSOOi-ie?(NeocO'^^ Oi-IOOCOOOOt -lySi-IOO-^cO'-i DCOOr- -C»ocob-t-oooooJOJOi-i.-«fOOr-ioooi>.o>cot-ocO'-H«*t»T**b-oeo ^ I— II— (r-t(Mi— l(NqcOCO'i<»00|200g5QOMt^^^U :$COOCOO4 .625 11)^ .9583 m .3125 7% .6458 UK .9792 4 .3:334 . 8 .6667 Estimates for Flour Mills. The following estimates for Flour Mills, both the old style, and Roller Mills, have been carefully prepared by William B. French, Esq., of Chicago, especiallj^for this book and may be relied upon as being correct. The well known ability of Mr. French as an Adjuster of Fire Losses, and his recognized standing as an expert on all matters relating to Flour Mills and Machinery appertaining thereto, make these Estimates almost invaluable to Adjusters and we know his courtesy in preparing and dedicating them to the " Boys in the Field, " will be appreciated by the fraternity everywhere and prove of great assistance to all who may be called upon to adjust losses on this class of property. We take great pleasure in publishing the letter of Mr. French, which accompanied the estimates, ^ when delivered to us in reply to our request, asking him to prepare them. Gentlemen: — I herewith hand your estimates of Flour Mill machinery for mills of different capacities, from the Ctistom to the full Roller Mill. These estimates embrace nezu and i?iiproved machinery all set up and ready to run. A per cent, from these prices should be deducted, not only for use, but also for old style machines; if for use, millwright work should be included as it is, of late years, recognized as part of the machinery of Flour Mills, and will waste away much faster than shafting and pulleys; fast running machines wear out much faster than slow running machinery; freight adds to the value of machinery and should bear its per cent, of depreciation. Depreciation depends upon age and condition, and sometimes location. I also hand you a schedule of depreciation, made up by expert millwrights from personal experience of many years, which I use with their permission. The ordinary wording of policies describing flour mill machinery, viz.: "Flour mill machinery, millwright work, shafting, gearing, belting and tools does not include, nor indemnify the assured against loss or damage to steam boilers, engines, water wheels, and flumes, hence I have not included them in these estimates. The adjuster should never lose sight of one feature of insurance contracts, and that it is this; an insurance company insures no property, it gives the person, or persons, named in policy 2iContract of indemnity, against loss, or damage to their interest in the property described by the policy. Having devoted the best years of my life to Fire Insurance, and the last ten years to Flour Mills, I now dedicate these schedules to the "Boys in the Field," with the hope that they may prove of assistance to them in determining cash values as arbitrators. Wm. B. French, Adjuster. 32 TiFFANY*s Digest Estimate No. 1. MACHINERY FOR A 50 BARREL CUSTOM FLOUR MILL ALL SET UP IN RUNNING ORDER List Price. Net Price. 48 in. 1 Run Stone, complete $100 00 9x18 1 4 Roller Mill, 2 corrusrated, 2 smooth 88888888888 9x18 14 '• all " 9x 6 1 Little Giant Rolls, smooth No 1 1 Smut Machine No. 2 1 Kurth's Cockle and Separator No 2 1 Smithes Double Purifier 4 ft 4 Scalping Rules, complete 12 ft. 1 4 Reel Bolting' Chest, complete 20 ft 14 " " " 1 Single Reel Boltin^^Chest,^ complete 8 ft. 10 ft. 13 Elevators, complete 638 75 Wood Conveyors, complete 50 00 105 00 40 00 5 00 60 bu. 1 Fairbank's Scales Flour 1 " '' 1 Basr Truck . Discount from List $4,840 00 2,659 00 Shafting, Gearing, Belting, etc 2,181 00 621 37 Millwright work and Lumber 960 00 Mill tools 50 00 S4,551 12 Estimate No. 2. MACHINERY FOR A 125 BARREL CUSTOM AND ROLLER MILL ALL SET UP IN RUNNING ORDER. List Price. Net. Price. 36 in. 30 in. 9x12 9x18 9x18 9x18 6x12 No. 1 No. 2 No. 1 No. 4 16 ft, 10 ft. No. 1 10 ft. No. 3 No. 5 1 Run Stone, complete 1 Portable Mill, complete 2 Three Roller Mill 2 Two " " corrugated. 1 Four " " 1 Four " " smooth 1 Two " " " 2 Double Purifiers 2 Smut Machines 1 Cockle Machine 1 Moline Separator 1 Flour Packer, three tubes . . . 2 Four Reel Bolting Chests — 1 Four Reel Scalper 1 Centrifugal Reel 1 Com Meal Bolt 1 Prinz dust catcher 1 " " 18 Elevators, complete Wood Conveyors, complete — 36C 475 135 840 Discoimt from List. Shafting, Gearing, Belting, etc. Millwright work and lumoer — Scales and mill tools 700 00 720 00 660 00 600 00 240 00 950 00 270 00 300 00 210 00 1,680 00 520 00 250 00 80 00 85 00 165 00 80 00 $7,510 00 3,196 00 $100 00 160 00 80 00 950 00 4,314 00 1,565 84 1,520 00 122 50 $8,812 34 OF Depreciations. Estimate No. 3. MACHINERY FOR A 230 BARREL ROLLER FLOUR MILL ALL SET UP IN RUNNING ORDER. List Price. Net Price. 48 in 1 Tlun Stone comDlete $100 00 9x30 9x30 9x24 9x24 4 Stevens' Two Roller Mills, corrugated .... 3 '' '' " " smooth 1 " " " " '• ... $450 350 $1,800 00 1,050 00 300 00 600 00 800 00 2,250 00 625 00 120 00 480 00 2,400 00 60 00 200 00 350 00 190.00 200 00 300 00 1,200 00 1 " Four " " " 9x24 No. 4 No 3 1 " '' '' '' corrugated — 5 S. C. Purifiers 5 Prinz Dust Catchers "456' 125 8 ft 1 Single Reel Bolting Chest, complete 16 ft 16 ft. 8 ft 2 Six '' '' •' " 1 Com Meal Bolt 1,200 No 3 1 Eureka Seoarator No 3 1 Becker Brush No 2 1 Eureka Smutter No 1 ISC Bran Duster nf No 3 1 "• " " No 4 3 S C Centrifugal Reels 466 34 Elevators, complete 1,517 00 Wood Conveyors, iron flights 194 50 2 Flour Packers 3 tubes 160 00 1 Bran Packer .... 125 00 5 ft 5 ScalDinfiT Reels . ... 100 500 00 105 00 49 00 40 00 60 bu 1 HoDDer Scales lOOlbs 1 Platform Scales 1 Flour Scales . Discount from List $13,619 00 5,819 00 7,800 00 Shafting, Gearing, Belting, etc 2,075 84 Millwright work and Lumber 2,468 00 $14,440 34 Estimate No. 4. MACHINERY FOR A 250 BARREL ROLLER FLOUR MILL ALL SET UP IN RUNNING ORDER. List Price. Net Price. 9x18 4 Four Roller Mills, smooth . . $575 650 $2,300 00 1,950 00 185 00 190 00 300 00 250 00 550 00 650 00 9x18 3 " " " corrugated No3»^ No. 2 1 B. & L. Separators 1 Eureka Smutter "^ No. 4 1 Becker Brush No. 2 1 Excelsior Bran Duster No. 2 Smith's Purifiers 275 325 No. 1 2 '' " No. 1 1 Centrifugal Reel $190 00 400 00 No. 2 2 " " double 200 No. 4 1 " " 400 00 500 00 920 00 510 00 240 00 135 00 480 00 370 00 190 00 No. 5 1 " " 18 ft. 1 Four Reel Bolting Chest, complete 18 ft. 1 Two •' " " •' 8 ft. 2 Single '| |; ^'^ ;| 120 10 ft. 16 ft. 1 " " " '• " 6 ft. 1 Four Reel Scalper 6 ft. I Two Reel Scalper 36 Elevators, complete 2,183 00 160 00 2 Flour Packers, three tubes No. 2 2 Prinz Dust Catchers 100 125 200 00 250 00 225 00 No. 3 2 " " " No. 5 1 " " " Wood Conveyors 151 08 Caldwell Conveyors 472 30 Discount from List .... $11,267 30 5,311 60 5,955 70 Shafting, Gearing, Belting, etc 2,515 80 Millwright work and Lurnber 2,850 00 150 00 Scales and mill tools $14,555.58 84 Tiffany's Digest Estimate No. 5. MACHINERY FOR A 500 BARREL ROLLER FLOUR MILL ALL SET UP IN RUNNING ORDER. List Price. Net Price. 30 m. 1 Run Stone, complete $75 00 9x24 9 Four Roller Mills, 2 corrugated, 2 smooth 1 " " " 2 smooth $800 $7,200 00 600 00 700 00 500 00 350 00 650 00 400 00 450 00 975 00 750 00 850 00 900 00 350 00 190 00 250 00 210 00 720 00 480 00 9x24 9x18 1 " " " 2 corrugated, 2 smooth 1 " " " 2 smooth 9x18 9x30 1 Two " " 2 " 9x18 1 Four " " 2 corrugated 12x30 1 Two " " 2 smooth 9x24 1 " " "2 corrugated No. 1 3 Smith's Purifiers 325 375 425 450 No. 2 2 " " No. 3 2 " " ^o. 4 2 ". " %o. 5 1 W. S. Bran Duster No. 3 1 Richmond Bran Duster No. 5 1 " Scourer No. 4 1 " Brush No. 3 6 Milwaukee Dust Catchers 120 120 180 4 Kirk & Fender's Dust Catchers No. 1 2 Centrifugal Reels 360 00 1 Aspirator 50 00 No. 3 1 B. & L. W. H. Separator 235 00 200 00 150 00 1,200 00 1,020 00 2,600 00 1,060 00 2 S. C. Flour Packers, three tubes 3 Bran Reels . 100 53 400 510 1,300 530 6 ft. 12 ft. 2 Two Real Chests . . .... 18 ft. 2 Two Reel Chests 18 ft. 2 Six Reel Chests 20 ft. 2 Two Reel Chests 40 Elevators, complete 1,860 28 369 L. ft. Caldwell Conveyors 437 55 106 25 105 00 39 60 80 00 85 L. ft. Wood Conveyors 60 bu. 1 Fairbank's Hopper Scales 2 " Platform " 2 " Flour " 19 80 40 00 Discount from List «. $23,758 40 10,620 00 ■■l3;i37'86" Shafting, Gearing, Belting, etc 3,333 87 3,920 00 125 CO Millwright work and Lumber Mill tools $22,861 95 Flour Mill Machinery. ANNUAL DEPRECIATION. Per cent, per ann. Millstones 2 " Spindles 1)4 Roller Mills 3 Hopper Stands and Shoe 5 Mill Curbs 10 Corn Mills, portable 8 Smut Machmes 10 Middlings' Purifiers 12 Bolting Chests 8 " Cloths 20 " Screens, wire 5 Hoisting Screw, Bails, £ s 525 s S s 17 25 33 36 15 23 30 34 13 21 27 32 16 23 30 33 14 21 27 31 12 19 25 28 U-to-Pica. \l ) (^ I i^ Vd-to-Pica, ■{ ^ i h [ 21 Ems Pica long . ^6-to-Pica. ^23 " '^ " (25 i21 i>-4-to-Pica, [25 Newspaper Measurement. Table showing the number of Ems of the different sizes of Newspaper Tyi)e in a line, the niunber of lines necessary to make 1000 Ems, and the length in inches. Also the number of Ems in the regular lengths of Columns. 13 Ems Pica width of Standard Column. Sizes of Type. .aw II 'BO'S S6§ oo»a o ^ o 52; ;§d§ 11-2 5Z5 5o3 dbOo ■Mot Agate 28/3 26 22^ 17^1 15^^ m 45 51>^ 64k 2^ 5% 7J< 9 5040 4325 3175 2465 1950 1610 6505 5615 4115 3200 2525 2085 7180 6160 4515 3510 2770 2290 7900 6785 4970 3865 3050 2520 8630 7410 5440 4220 3330 2755 9310 Nonpareil 8030 Minion 5885 Brevier 4575 Bourgeois 3615 Long Primer 2970 Book Work Measurement. Table showing the number of Ems to a Line and the number of Lines con- tained in 1000 Ems of matter, standard book measure. Also the space, in inches, filled by 1000 Ems of matter of the different measures. Sizes of Type. Nonpareil . . . Brevier Long Primer Small Pica . . Pica 21 Ems Pica. 42 31^ 25 J^ 23 21 .aw 24 321/ 39k 43k 48 ^B o^ ^a 2 3^ 5k 6% 1 Ems Pica. C 0) Ed .a Hi 46 35 27^8 25 23 |a .aw His OS 5^d 40 43k IK 3K 5 6K8 25 Ems Pica, ag H.a .-J 50 87k 30 cj a .aw 02 20 26M 33>| 36^ 40 CO « a; a 5zifl 1% 5^ Q% OF Depreciations. 37 Rule to Ascertain the Weight of Copper. Rule.— Multiply the length, breadth and thickness together and the result will be the number of cubic inches in the piece, multiply them by .32118 and the product will give the weight m pounds. Rule to Ascertain the Weight of Lead. Rule.— Multiply the length, breadth and thickness together and the result will be the number of cubic inches in the piece, multiply them by .41ul5 and the product will give the weight in pounds. Rule to Ascertain the Weight of Ordinary Brass Castings. Rule. — Multiply the length, breadth and thickness together and the result will be the number of cubic inches in the piece, multiply them by .3112 and the product will give the weight in pounds. Rules for Finding the Weight of Castings from their Patterns. For Cast Iron, multiply weight of the pattern in pounds by 17 *« Brass, " ** •' " '* 18 '' Copper, •« " " *' " 19 *' Lead, ♦< *« '' ** " 25 *t xin, " " " *' " 14 " Zinc, " *' ♦* " '' 13^ Where there are circular prints or cores, multiply the square of the diameter of the print or core by the length in inches and the product thus obtained by .0175, and the result will be the weight of the print or core, which is to be deducted from the weight of the pattern. It is customary, in making paterns for castings, to allow for shrinkage per lineal foot of the pattern, and the following table will be found correct and serviceable: — HaswelL Iron, small cylinders == 1-16 in. per ft. Iron Pipes = J/g in. per It. Iron, large cylinders, ) the contraction v = 1-16 in. per ft. ofdiam. at top. ) Iron, Ditto, at bottom = 1-12 in. per ft. Iron, Ditto, in length = J4 in 16 ins. Iron Girders, Beams, etc. .= y^ in 15 ins. Brass, thin = Yz\n 9 ins. " thick = J4 in 10 ins. Zinc = 5-16 1-n a foot. Lead = 5-16 in a foot. Copper = 3-16 in a foot. Bismuth =6-32 in a foot. The Solidity of Cubes, Parallelopipedons and Prisms is found by multiplying the area of the base by the perpendicular height. Rule for Computation of the Weight of Cast Iron Pipes and Cast and Wrought Iron Bolts. Rule for Cast Iron Pipes. — To the inner diameter of the pipe add the thickness of the pi|)e in inches and multiply the sum by 10 times the thickness, and the product will give the weight in pounds per foot. Rule for Wrought Iron Bolts. — Square the radius of the bolt and multiply it by 10, and the product will give the weight in pounds per loot. Rule for Cast Iron. — Subtract ijy or .074 of the result. — Horatio Allen. Rule for Marking G-oods to make Specific Profits. In marking goods bought by the dozen to make a specific per cent, of profit, the following will be of assistance: To make 12 V^ per cent., remove the decimal point and add one-sixteenth. To make 16^^ per cent., remove the decimal point and add one-thirty-sixth. To make 18^ per cent., remove the decimal point and add one-ninty-sixth. To make 20 per cent., remove the decimal point one place to the left. To make 25 per cent., remove the decimal point and add one-twenty-fourth. To make 26 per cent., remove the decimal point and add one-twenty-sixth. To make 28 per cent., remove the decimal point and add one-fifteenth. To make 30 per cent., remove the decimal point and add one-twelfth. To make 32 per cent., remove the decimal point and add one-tenth. To make 33 >^ per cent., remove the decimal point and add one-ninth. To make 35 per cent., remove the decimal point and add one-eighth. To make 37^ per cent., remove the decimal point and add one-seventh. To make 40 " per cent., remove the decimal point and add one-sixth. To make 44 per cent., remove the decimal point and add one-fifth. To make 50 per cent,, remove the decimal point and add one-fourth. To make 60 per cent., remove the decimal point and add one-third. To make 80 per cent., remove the decimal point and add one-half. 38 ' Tiffany's Digest Rules for Computingr Weigrht of Dressed Cattle. Rule.— Measure aroujid the body immediately behind the shoulder, then measure from the front part of the shoulder blade to the extreme end of the bone in the tail, running the line along the back bone; then multiply the square of the measurement around the body just behind the shoulders, in feet, by five times the length, and divide this product by one and five-tenths, and the quotient will give the weight of the quarters when dressed. Rule for Measuring Paper. Whenever it is desired to ascertain the number of rolls of paper that will be required to paper a room of any given size, the following rule, which is in general use among paper hangers, will prove of assistance: Rule.— Ascertain the superficial contents of the walls by measuring the height and breadth; then multiply the height by the breadth and divide the product thus obtained by 35 (.the number of square feet in a roll), and the quotient will be the number of rolls required. Rule for Measuring" Land. To ascertain the number of acres in a field with square corners. Rule.— Multiply the length by the breadth and divide this product by 160, if the measure is made in rods, or by 43560, if made in feet. Example.— How many acres in a field of 100 rods in length by 64 rods in width? 100x64 — 6400; 6400 divided by 160 — 40 acres. Rules for Measuring Hay. In many sections of the country it is the custom to sell hay by measurement, and it is believed that the following rule will approximate as closely as possible to a correct standard. It should be remembered that the number of cubic feet required for a ton will vary somewhat on account of the different degrees of pressure to which the hay has been subjected, and also with the quality of the hay as regards fineness . but the rule will approximate very nearly to the correct quantity, and sufficiently so for all practical purposes Rule. — Ascei'tain the number of cubic feet in the stack or mow and divide by 51:^, and the quotient will be the number of tons of new hay— or if the hay is old and has settled well, then divide by 412 and the result will be the number of tons of old hay. This experiment has been tried in numerous instances, and the results obtained by this course and also by absolutely weighing the hay, have almost universally been found to agree and the rule proved correct. It is said that 25 cubic yards of meadow hay in windrows make a ton, and when well settled in the mow or stacks, 15 yards; or if baled and closely packed for shipping. 10 yards. The following rule is given to find the number of tons in a rick or square stack: Rule.— Multiply the length in yards by the width in yards, and this product by one-half the height in yards, and divide the product by 15 and the quotient will be the number of tons; or if the stack be circular: Rule.— Multiply the square of the distance around the stack in yards by 4 times the height in yards and point off two places from the right, this will give the number of cubic yards in the stack, which divide by 15 to ascertain the number of tons. # Rule for Measuring Corn in the Crib. This rule applies to any size or kind of crib, and is based upon the standard rule that 2^ cubic feet of good, sound, dry corn in the ear will make one bushel of shelled corn. When it is desired to ascertain the number of bushels of shelled corn in a crib of corn in the ear: Rule.— Measure the length, breadth and height of the crib inside the rail; then multiply the length by the breadth, and this product by the height, and you will have the cubic contents of the crib in feet; then divide this product by 2)^ and you will have the number of bushels of shelled corn in the crib. Rule for Ascertaining the number of Bushels of Apples, Potatoes, etc., in a Bin. Rule.- Multiply the length, breadth and height together, and the product will be the cubic contents of the bin in feet; then multiply this product by 8 and point off one figure in the quotient for decimals, and you will have the number of bushels contained therein. Rule for Measuring Grain by Weight. Rule.— First ascertain the gross weight of the grain and bags, then ascertain the weight of the bags alone and deduct from the gross weight, and the result thus obtained will be the actual weight of the grain; then divide the weight of the grain by the legal number of pounds required by the various States to make a bushel, as shown by the table on the following page, and the quotient will be the number of bushels. OF Depreciations. 39 Table showing the legal number of pounds per bushel of the following articles in the States therein named. A blank space is left opposite an article when the State has passed no law regulating its weight : ARTICLES. Ills. Iowa Wis. Mich Ind. Mo. Min Ohio Miss N.Y. Penn Apples, dried... Bran •> 24 20 48 60 46 52 46 60 22 80 40 56 70 48 33 23 40 56 14 60 48- 50 14 14 45 44 34 35 40 40 30 32 67 28 33 65 60 55 70 80 56 46 50 55 55 60 24 20 46 60 46 52 46 60 22 80 40 56 70 48 28 20 48 60 46 40 46 60 22 28 20 48 60 46 42 46 60 22 25 20 48 60 46 50 46 60 22 24 20 48 60 46 52 46 60 22 80 40 56 70 50 28 '48*' '*42** **56* 25 20 48 60 46 52 30 60 22 80 40 56 70 50 24 22 Barley 48 60 48 62 47 Beans, white Beans, castor Buckwheat Broom corn seed Beets 52 46 48 46 48 Charcoal Coal stone Coke 40 56 70 48 40 56 70 50 40 56 68 50 Corn, shelled.... Corn, ear 56 70 56 70 66 70 Corn Meal Cranberries Dried Peaches.. 23 33 56 14 60 48 45 14 14 28 28 56 14 60 48 50 14* 28 28 56 14 60 48 50 14 14 33 33 56 14 60 48 14 33 33 56 10 60 48 50 14 14 45 44 38 28 **60* 33 36 56 10 62 50 50 14 14 45 42 34 34 D.Peaches,par'd Flax Seed Grass Seed, blue ** Clover... " Hungar'n '' Millet ... " Orchard.. 56 10 60 48 66 16 60 48 50 ^6 "eo* " Red Top " Timothy. Hemp Seed Malt, Barley Malt, Rye.. Mineral Coal 14 46 44 38 14 44 44 34 44 36 44 38 44 38 44 38 70 Middlings, fine.. Mid'lings, coarse Oats 33 67 28 32 57 28 32 56 28 32 67 28 36 67 28 32 30 66 26 36 57 28 32 67 28 32 Onions Onion tops Osage Orange... Parsnips Potatoes 60 55 60 54 60 55 60 55 60 50 60 60 56 60 50 60 56 60 Potatoes, sweet.. Pop Corn Quick Lime Rye 80 56 80 56 80 56 80 56 80 56 56 56 56 66 66 Seed, Sorghum.. Salt, coarse 50 50 55 60 50 56 55 60 50 56 55 60 50 56 55 60 50 50 55 60 **60* 50 50 66 60 Salt, fine Turnips Wheat 60 60 60 40 Tiffany's Digest flule for Finding the Capacity of a Cask, Find the mean diameter of the first variety of casks by multiplying the difference between the head-diameter and the bung diameter by the deci- mal .55 and adding the product to the head-diameter ; of the second variety by multiplying the difference between the two diameters by the decimal ,63 and adding the product to the head ; of the third variety, by multiplying by the decimal .70, and adding the product to the head. Having thus found the mean diameter, multiply the square of the mean diameter, in inches by the decimal .0034, and the product will be the wine gallons in one inch in length ; multiply this by the length in inches and the product will be the capacity of the cask in wine gallons. 1st Variety, »3S 2d Variety, Multiplier .68 3d Variety* Multiplier ,70 OF Depreciations. 41 Rules for Gauging Cisterns or Tubs. Take the dimensions in inches and tenths of inches, add together the square of the top diameter, the square of the bottom diameter and four times the square of the midway diameter, (ascertained by adding the top and bottom diameters together and dividing by 2,) and divide this sum by 6, which gives the square of the true mean diameter; muUiply this by the height of the cistern, and the product will be the capacity in cylin- drical inches. As there are 294 cylindrical inches in a gallon, divide this last product by 294, and the quotient will be the number of gallons con- tained in the cistern. 108. EXAMPLE : 108 inches, top diameter. 120 inches, bottom diameter. 100 114. Divide by 2 228 114 100 Midway diameter, in height. 120. Formula : 108X108=11664 120X120=14400 114X114X4=51984 78048. 78048-1-6=13,008. 13008X100-1-294=4424+ gallons. Should the cistern be full or warped so as not to be a perfect circle, or otherwise in such condition that the diameter of the bottom cannot be taken, the following rule although not mathematically correct, is for all practical purposes sufficiently so, the difference being only shown in large cisterns, where the difference between the top and bottom diameters is considerabfe. Take the outside circumference of the cistern half way between the bottom and top, divide this by 3.1416 (or multiply by 7 and divide by 22) and you have the mean diameter on the outside; deduct from this twice the thickness of the staves and you have the mean inside diameter. Multiply this sum by itself and by the height, and the product ,0034, the product will be the capacity of the cistern in gallons. Example : (Dimensions same as last example.) Outside circumference of cistern 367.5 inches; height, 100 inches ; staves 1^ inches thick : 367.5—3.1416=117—3 inches=114 inches ; 114x114x100=1299 600X.()034=4418 gallons. Table of the capacity of Wells, Cisterns, Etc., for each 6 inches in depth, from 3 feet 6 in. to lO feet di-ameter. Diameter in clear of Walls. Contains. Diameter in clear of Walls. Contains. Feet, Inches. Gallons . i Feet. Inches. Gallons. 3 4 6 29^ 38 4-5 48 7-10 60 1-10 72 7-10 ?6 3-5 101 3-5 7 7 8 8 9 9 10 ... ^.... 117 9-10 135 3-10 4 6 *6 '* 154 6 5 6 173 4-5 195 6 6 217 1-10 G G 2401/^ 42 Tiffany's Digest Table showing the capacity of Cisterns, "Wells, Etc., in U. S. Ale Gallons and Hogsheads, in proportion to their diameters and depths. Capacity Capacity n Hogsheads, Ale measure, computed at 63 Gallons in Ga" liens. per Hogsh ead. Diam. D'pth Feet. Feet. Feet. Feet. Feet. Feet. Feet. Feet. Feet. in ft. 1 FT. 6 7 8 9 10 11 VA 13 14:. 3 43.3 4.1 4.8 55 6.2 6.8 75 8.2 9. 9.6 3/2 69. 5.6 6.5 7.4 84 93 10.3 11.1 12.1 13.1 4 77.6 7.4 8.6 9.8 11.1 12 2 13.5 ]4.8 16. 17.2 4/2 97.5 9.3 10.8 12.4 13.9 15 5 17. 18.6 20.1 21.6 5 120.3 11.1 13.3 14 8 17.2 19.1 21. 22.2 24.4 26.7 63^ 145.5 13.8 16.1 18 4 20.8 23.1 25.4 27.6 29.9 32.3 6 173.2 16.5 19.2 22. 24.7 27.5 30.2 33. 35.7 38.4 6^ 203.3 19.3 22 6 25.7 29. 32.2 35.5 38.6 41.9 45.1 7 235.8 22 4 26 2 29.8 33.7 37 4 41.1 44.8 48.6 52.4 7K 270.7 25.8 30. 34.4 38.6 42.9 47.2 516 55.8 60.1 8 308. 29.3 34 2 39. 44. 48.9 53.8 58.6 63.5 r8.4 ^% 347 7 33. 38.6 44. 49.6 55.2 60 7 66. 71.6 77.2 9 390. 37.1 43.3 49.4 55.7 619 68.1 74.2 80.4 86.6 95^ 434.3 41.3 482 55. 62. 68 9 75 8 82.6 89.5 96.5 10 481. 45.8 53.4 61. 68.7 76.4 84. 91.6 99 2 1069 11 5833 55.5 64.8 74. 83.3 92.6 101.8 111. 120.3 129.6 12 693. 66. 77. 88. 99. 110. 121. 132. 143. 154. Table of the Dimensions of Various Measures of Capacity. Size. Diameter of top. Diameter of bot. Height. Size. Diameter of top. Diameter of bot. Height. 1 gal. b% inch. 6^ inch. 914 inch. 1 pt. 2% inch. 3^ inch. 414 inch. M " 4 4% " 8 . " 'A " m " 273 '\ 35I " 1 qt. 3H 4 '♦ 5^ " 1 gal. 4 7 8^ " 3 qt. 33^ '* 6 " 8^2 " % " 6'/2 4 " 4 Ipt. 414 " 334 " 2K " 5 » 8 13U « 11^ " 12K " % gal. 3/8 " 6^ '♦ 6K " 3 " 7 lo^x " 1 " 2^ " byk '• 5 2 " 6 10^ " 8% " 1 *' 2 4/8 " 4^ " 1 *' 33^ 8K " 73^ " % " IK " 3.K - 3/8 " 20 qt. 19^ 13 8 2qt. 9 6 334 " 16 " 18 1114 " 6^ - 3 pt. Vi " 5K " 234 « 14 " 15 K 9^ " 1 '" 4 234 " 10 «' 1434 11 4^ " Pie 9 " lYz " IK " 6 « 1234 9 4 14 " 13 9 ♦« 9 6 qt. 95^ ** bVz " 6J^ " 10 " 11^ " 7 8 2 " 6^ " 4 4 Table ShoT^^ing the Decimal Value of the Divisions of a Foot, viz.. Inches and parts of Inches. Parts. Decimal. Parts. Decimal. Parts. Decimal. ni^ in. = .958? 5H in. = .4583 13-16 in. = •0677 11 in. = .9166 5 m. = .4166 K in. =^ .0625 loH m. = .875 4J4 in. :>= .375 11-16 in. w= .0572 10 in. = .8333 4 == .3333 ^ in. =-, .0520 954 in. = .7916 3>^ in. == .2916 9-16 in. BS .0468 9 in. =3 .75 3 in. = .25 ^1. in. >„' .0416 854 in. = .7083 23^ in. =, .2083 in. ,^— .0364 8 in. = .6666 2 in. =< .1666 ^ in. r= .0312 7^ in. = .626 W% in. = .125 6-16 in. E= .026 7 in. == .6833 1 in. = .0833 \^ in. = .0208 ^Yz in. = .5416 15-16 in. =. .0781 3-16 in. := .0156 fi in. = 5 % in. = .0729 /8 m. = .0104 OF Depreciations. 4,^ Capacity of Boxes. A box 16x16.8 inches and 8 inches deep (2154 cubic inches') will hold a bushel; one 12x11.2 inches and 8 inches deep will hold a half bushel; one 8x8.4 inches and 8 inches deep, a peck; one 8x8 inches and 4.2 inches deep, a gallon ; one same size and half the depth, or 7x4 inches and 4.8 inches deep, a half gallon ; one 4x4 inches and 4.2 inches deep, a quart; same size half the depth, a pint. Dimensions of a Barrel. Diameter of head, 17 inches; bung, volume, 7689 cubic inches. 19 inches; length, 28 inches;. Weight of Lead Pipes— per foot run. Bore or inner Thickness of metal, in inches. diameter in inches. tV i A i A i Ids, i Ids. f Ids. i Ids. J Ids. I inch Ids, /ds. Ids. /ds. Ids. Ids, Ids. J inch .305 .724 1.28 1.95 2.74 3.65 4.53 5.84 8.52 11.7 15.3 19.5 A " .366 .845 1.47 2.20 3.05 4.02 4.96 6.33 9.14 12.4 16.2 20.5 f " .427 .967 1.65 2.44 3.35 4.38 5.39 6.82 9.76 13.2 17.0 21.5 A ;; .488 1.09 1.83 2.69 3.66 4.75 5.82 7.31 10.4 13.9 17.9 22.4 .548 1.21 2.01 2.98 3.96 5.11 6.24 7.79 11.0 14.6 18.7 23.4 " .670 1.46 2.38 3.49 4.57 5.85 7.10 8.77 12.2 16.1 20.4 25.4 '< .791 1.70 2.74 3.90 5.18 6.58 7.96 9.75 13.4 17.6 22.1 27.3 " .911 1.95 3.11 4.39 5.79 7.31 8.82 10.7 14.6 19.1 23.9 29.3 1.03 2.19 3.47 4.88 6.40 8.04 9.67 11. 7 15.8 20.5 25.6 31.2 " 1.16 2.44 3.84 5.37 7.01 8.77 10.5 12.7 17.1 22.0 27.3 33.2 1.28 2.69 4.21 5.85 7.62 9.50 11.4 13.7 18.3 23.4, 29.0 35.1 " 1.40 2.94 4.58 6.34 8.23 10.3 12.3 14.7 19.5 24.9 30.7 37.1 '< 1.52 3.18 4.94 6.83 8.84 11.0 13.1 15.6 20.7 26.3 32.4 39.0 1.64 3.43 5.31 7.32 9.47 11.7 14.0 16.6 22.0 27.8 34.1 41.0 *' 1.76 3.67 5.67 7.81 10.1 12.4 14.8 17.6 23.2 29.3 35.8 42.9 " 1.89 3.92 6.04 8.30 10.7 13.2 15.7 18.6 24.4 30.8 37.6 44.9 2 *' 2.01 4.16 6.40 8.78 11.3 13.9 16.5 19.5 25.6 32.2 39.3 46.8 i " 2.25 4.65 7.13 9.76 12.5 15.4 18.2 21.5 28.1 35.1 42.7 60.7 i " 2.49 5.14 7.86 10.7 13.7 16.8 20.0 23.4 30.5 38.0 46.1 54.6 2.73 5.63 8.59 11.7 14,9 18.3 21.7 25.4 32.9 41.0 49.5 58.5 3 '' 2.98 6.12 9.32 12.7 16.1 19.7 23.4 27.3 35.4 43.9 52.9 62.4 '' 3.22 6.61 10.1 13.7 17.4 21.2 25.1 29.3 37.8 46.8 56.4 66.4 i- ..... 3.46 7.10 10.8 14.6 18.6 22.7 26.8 31.3 40.3 49.7 59.8 70.3 :; " .:::: 3.71 7.59 11.5 15.6 19.8 24.1 28.5 33.2 42.7 52.7 63.2 74.2 3.95 8.08 12.2 16.6 21.0 25.6 30.2 35.2 45.2 56.6 66.6 78.1 4.19 8.57 13.0 17.6 22.2 27.1 32.0 37.1 47.6 58.5 70.0 82.0 i- " 4.43 9.06 13.7 18.5 23.5 28.5 33.7 39.1 50.0 61.4 73.5 85.9 5 *' 4.68 9.55 14.4 19.5 24.7 30.0 35.4 41.0 52.5 64.4 76.9 89.8 f " 4.92 10.0 15.2 10.5 25.9 31.4 37.1 43.0 54.9 67.3 80.4 93.7 44 Tiffany's Digest A TABI^E For Ascertaining the Number of Forms for a Book of any Size, and the Quantity of Paper Necessary to Print a Thousand Copies in any Form, from Octavo to 36mo, Half-sheet'wise.— -^w^r. Printer. No. of Forms. 8vo. 12mo. 16mo. 18mo. 24mo. 32mo. 36mo. Paper for 1000 Copies PAGES. PAGES. PAGES. PAGES. PAGES. PAGES. PAGES. REAMS QRS 1 8 12 16 18 24 32 30 1 2 2 16 24 32 36 48 64 72 2 4 3 24 36 48 54 72 96 108 3 6 4 32 48 64 72 96 128 144 4 8 5 40 68 80 90 120 160 180 5 10 6 48 72 96 108 144 192 216 6 12 7 56 84 112 126 168 224 252 7 14 8 64 96 128 144 192 256 288 8 16 9 72 108 144 162 216 288 324 9 18 10 80 120 160 180 240 320 360 11 11 88 132 176 198 264 352 396 12 2 12 96 144 192 216 288 384 432 13 4 13 104 156 208 234 312 416 468 14 6 14 112 168 224 252 336 448 504 15 8 15 120 180 240 270 ^60 480 16 10 16 128 192 256 288 384 512 17 12 17 136 204 272 306 408 18 14 18 144 216 288 324 432 19 16 19 152 228 304 342 456 20 18 20 160 240 320 360 4^0 22 21 168 252 336 378 504 23 2 22 176 264 352 396 ..... 24 4 23 184 276 368 414 25 6 24 192 288 384 432 26 8 25 200 300 400 450 27 10 26 208 312 416 468 28 12 27 216 324 4^2 486 29 14 28 224 336 448 504 30 16 29 232 348 464 31 18 30 240 360 480 33 31 248 372 496 34 2 32 256 384 512 35 4 33 264 396 628 36 6 34 272 408 544 37 8 35 280 420 560 38 10 36 288 432 576 39 12 37 296 444 592 40 14 38 304 456 608- 41 16 39 312 468 42 18 40 320 480 44 Example. — How many reams will be required for a j2mo book con- taining 408 pages? Find the number of pages (408) in the i2mo col- umn; in the outer column on the left of the table the number of forms is seen, and in the outer column on the right the quantity of paper required is given. Note.,— 28 sheets to each form is allowed for wastage. OF Depreciations. 45 Table of Measurement for Brussels Carpets. The following table has been carefully calculated and may be relied upon as correct, and adjusters will find it of great assistance in arriving at the number of yai^s of Brussels carpeting on a room of any given size : Size. Breadths. Yards. Size Breadths. Yards. ft. in. ft. in. ft. in. ft. in. 9 X 9 4 ... 12 1') X 19 7} ...47} 9 X 10 6 4 ... 14 16 X 20 7} ...50 9 X 12 4 ... 16 16 X 21 7} ... 52} 9 X 13 6 4 ... 18 16 X 22 7} ... 55 9 X 15 4 ... 20 16 X 23 7} ... 57} 9 X 16 6 4 ... 22 16 X 24 7} ... 60 9 X 18 4 ... 24 17 X 15 8 ... 40 10 X 9 4J ... 13} 17 X 16 8 ... 42} 10 X 10 6 H ... 15i 17 X 17 8 ... 45} 10 X 12 4} ... 18 17 X 18 8 ...48 10 X 13 6 4J ... 20i 17 X 19 8 ... 50f 10 X 15 4} ...22} 17 X 20 8 ... 53} 10 X 16 6 4} ... 24J 17 X 21 • 8 ... 56 10 6 X 10 6 5 ...17} 17 X 22 8 ... 58f 10 6 X 12 5 ... 20 17 X 23 8 ... 61} 10 6 X 13 6 5 .. 22} 17 X 24 8 ... 64 10 6 X 15 5 ... 25 18 X 15 8 ... 40 10 6 X 16 6 5 ... 27} 18 X 16 8 ... 42} 10 6 X 18 5 ... 30 18 X 17 8 ... 45} 12 X 12 5} ...22 18 X 18 8 ... 48 12 X 13 6 5} ... 24J 18 X 19 8 ... 50f 12 X 15 5} ...27} 18 X 20 8 ... 53} 12 X 16 6 5} ... 301- 18 X 21 8 ...56 12 X 18 5} ... 33 18 X 22 8 ... 58f 12 X 19 6 5} ...35} 18 X 23 8 ... 61} 13 6 X 13 6 6 ...27 18 X 24 8 ... 64 13 6 X 15 6 ... 30 19 X 15 8} ... 42} 13 6 X 16 6 6 ... 33 19 X 16 8} .... 45} 13 6 X 18 6 ... 36 19 X 17 8} .... 48i 13 6 X 19 6 6 ... 39 19 X 18 8} ... 51 13 6 X 21 6 ... 42 19 X 19 8} ... 53| 14 X 14 6} ...30} 19 X 20 8} ... 56f 14 X 15 6} ... 32} 19 X 21 8} ... 59} 14 X 16 6} ... 34f . 19 X 22 8} .... 62} 14 X 17 6} ... 37 19 X 23 8} ... 65J 14 X 18 6} ... 39 19 X 24 8} .... 68 14 X 19 6} ...4H 20 X 15 9 ... 45 14 X 20 6} ...43} 20 X 16 9 ... 48 14 X 21 6} ...45} 20 X 17 9 ... 61 15 X 14 7 ... 32f 20 X 18 9 ... 54 15 X 15 7 ... 35 20 X 19 9 ... 57 15 X 16 7 ... 37} 20 X 20 9 ... 60 15 X 17 7 ... 39t 20 X 21 9 ... 63 15 X 18 7 ... 42 20 A 22 9 ... 66 15 X 19 7 ... 44} 20 X 23 9 ... 69 15 X 20 7 ... 46| 20 X 24 9 .... 72 15 X 21 7 ... 49 21 X 15 9} ... 47} 15 X 22 7 ... 51} 2] X 16 9} ... 50f 15 X 23 7 ... 53f 21 X 17 9} .... 53f 15 X 24 7 ... 56 21 X 18 9} .... 57 16 X 15 7} ... 37} 21 X 19 9} ... 60J 16 x 16 7} ... 40f 21 X 20 9} .... 63} 16 X 17 7} ... 42'j 21 X 21 9} .... 66} 16 X 18 7} ...45 46 Tiffany's Digest Estimating: Profits. PRofits are defined by Webster to be the excess of value received from the sale of merchandise over its cost. It will therefore be apparent that in order to ascertain the profit* received, it will be necessary to find the actual cost of the merchandise and then deduct the cost from the selling price, and the remainder will be the profit. There are various ways of estimating profits, and the following may be of assistance : Rule.— Divide the gross sales by 1. (one dollar), plus the rate per cent, of profit (as agreed upon), and the quotient will be present value or net cost of goods sold, then deduct net cost of goods sold from gross sales, and the remainder will be the profit. This result may also be obtained by the use of aliquot percentages. One quantity or number is said to be an aliquot part of another when it is contained in or will divide the other an exact number of times without any remainder. An aliquant number or part is one that is not contained in or will not divide the other without a remainder, Eule for ascertaining the divisor of aliquot parts of 100 : Rule.— Add the percentage named to 100, and then divide the suin thus obtained by the percentage given, and the dividend will be the number by which to divide the amount of sales to ascertain the profit. Rule for ascertaining profits by aliquot percentages : Rule.— Divide the total amount of sales by the divisor obtained, by the rule given above, and the quotient will be the profits on the sales; then to ascertain net cost subtract the profits from amount of sales, and the remainder will be net cost or present value. The following table of aliquot parts of 100 has been obtained by following the rule given above, and will undoubtedly prove of assistance: TABLE OF ALIQUOT PERCENTAGES OF 100. 1. is the 1-lOOth, divide by 101 1.25 isthel-80th, divide by 81 1.5625 is the l-64th, divide by 65 2. is the l-50th, divide by 51 .".0833 is the l-48th, divide by 49 iJ.50 is the l-40th, divide by 41 3.125 isthel-32nd, divide by 33 4. isthel-25th, divide by 26 5. isthel-20th, divide by 21 The aliquant process is similiar to and is in reality nothing more or less than the old rule for ascertaining present value: Rule.— Divide the amount of sales by 1. (one dollar), plus the rate per cent, expressed decimally, and the quotient will be the present value or cost of the merchandise; then to ascertain profits, it will be necessary to subtract the cost from the amount of sales, and the remainder will be the profits. ALIQUOT PARTS OF ONE DOLLAR. 6.25 isthel-16th, divide by 17 8.333 isthel-12th. divide by 13 10. is the MOth, divide by 11 12.50 is the l-8th, divide by 9 16-666 is the l-6th, divide by 7 20. is the l-5th, divide by 6 25. is the l-4th, divide by 5 33.333 is the l-3d, divide by 4 50. is the 1-2, divide by 3 50 cents equal 3^ of one dollar. • SS}i cents equal /^ of one dollar. 25 cents equal K of one dollar. 20 cents equal 1-5 of one dollar. 16% cents equal >^ of one dollar. 12 J^ cents equal 3^ of one dollar. 10 cents equal 1-10 of one dollar. SVs cents equal 1-12 of one dollar. 6^4 cents equal 1-16 of one dollar. 5 cents equal 1-20 of one dollar. NEW YORK CURRENCY (OLD STYLE). 4 shillings equal % of one dollar. I 1 shiPg, 4 pence, equal % of one dollar. 2 shirgs, 8 pence, equal ^ of one dollar. 1 shilling equals ^ of one dollar. 1 shiPg, 6 pence, ean**^ i^ of one dollar. I 6 pence equal 1-10 of one dollar. ALIQTTOT PARTS OF A TON. 10 cwt. equal >^ of a ton. | 2 cwt., 2 qrs., equal J4 of one ton. 6 cwt. equal M of a ton. 2 cwt. equal 1-10 of a ton. 4 cwt. equal 1-5 of a ton. I 1 cwt. equal 1-20 of a ton. ALIQUOT PARTS OF A POUND AVOIRDUPOIS. 8 ounces equal ^ of a pound. I 2 ounces equal K of a pound. 4 ounces equal J^ of a pound. I 1 ounce equals 1-16 of a pound. OF Depreciations. 47 Interest. Interest is commonly defined to be a compensation for tlie use of money or value, though literally it is the use of money. The amount received or paid for interest is usually a percentage on the amount used, and is either fixed by contract or by statute. Per CENT, signifies by the hundred and implies, in interest, so many cents on the hundred cents, or so many dollars on the hundred dollars, etc. The usual custom is to reckon interest by the 3^ear, but it is better to express the time in the note or other instrument, as it is not necessarily understood. The following simple rule for calculating interest at 6 per cent, will be of assistance. Call every year .06, every two months .01, every six days .001, and any less days sixths of one mill; then to ascertain the interest: Rule.— Multiply the principal by the rate per cent, expressed decinially; or, cut off two figures from the right of dollars in the principal by a decimal point, and the result will be the interest for 60 days; then multiply this result by one- half the number of months required, to which add for days that proportion of the interest for 60 days, which the given number of days is of 60. Interest Rules. To find the interest on any sum at 3, 4, 5, 6, 7J, and 10 per cent, for one month: At 3 per cent, remove the decimal point two places to the left, divide by 4 and the quotient will be the interest for one month. At 4 per cent, remove the decimal point two places to the left, divide by 3 and the quotient will be the interest for one month. At 5 per cent, remove the decimal point one place to the left, divide by 24 and the quotient will be the interest for one month. At 6 per cent, remove the decimal point two places to the left, divide by 2 and the quotient will be the interest for one month. At 7j per cent, remove the decimal point one place to the left, divide by 16 and the quotient will be the interest for one month. At 8 per cent, remove the decimal point one place to the left, divide by 15 and the quotient will be the interest for one month. At 10 per cent, remove the decimal point one place to the left, divide by 12 and the quotient will be the interest for one month. The following rules are in general use among business men, and may prove of assistance in calculating interest: Rule.— Multiply the amount of the note or other instrument by the number of days before it becomes due, point off the right hand figure, and divide by the numbers stated in the following table: 4 Per cent, divide by 9 5 Per cent, divide by 72 6 Per cent, divide by 6 8 Per cent, divide by 45 9 Per cent, divide by 4 10 Per cent, divide by 36 12 Pef cent, divide by 3 15 Per cent, divide by 24 18 Per cent, divide by 2 20 Per cent, divide by 18 The rule for casting interest, when partial payments have been made, is to apply the payment, in the first place, to the discharge of the interest then due. If the payment exceeds the interest, the surplus goes towards discharging the principal, and the subsequent interest is to be computed on the balance of the principal remaining due. If the payment is less than the interest, the surplus of interest must not be taken to augment the principal; but interest continues on former principal until the period when the payments, taken together, exceed the interest due, and then the surplus is to be applied tow^ards discharging the principal, and interest is to be computed on the balance. Discount. Discount is an allowance made for the payment of money before it becomes due, and is either the interest on the debt for the time, which is called true discount, or upon such a sum as will amount to the face of the debt when due, which is called bank discount. It will be observed that by true discount the interest is considered due when the debt is due, but by bank or business discount it is considered due when the note is discounted. 48 Tiffany's Digest Discount— Continued. Commercial discount is a per cent, deducted from a price or from the face of a bill without reference to time. Bank DiscouNr Rule.— Add three days to the time specified (unless other- wise stated) and compute the interest on the debt for this time, accordmg to the rules for interest, at the given rate. Rule for Ascertaining Face op Note of a Required Present Value.— Divide the present value of the note by the present value of one dollar, reckoning for the same time at the same rate of interest, and the result will be the face of tfce note. Ligrhtningr Calculator or Cross Multiplication. This system is not generally found in the common Arithmetic, but it is very simple, and when once understood can be used by any one. Any number of figures may be, by this method, easily multi- plied together and their product readily ascertained. Illustration.— Desired the product of two numbers when the multiplicand «md multiplier contain only two figures. Example.— What is the product of 36 multiplied by 15 ? Answer, 540. 36 15 540 ^ Explanation.— Place the multiplier under the multiplicand in the usual manner, then multiply as follows: 5 times 6 equal 30, set down the cipher ; 5 times 3 equal 15, plus 3 equals 18, and once 6 is 6, added together, 18 and 6 equal 24, set down the 4; once 3 is 3, plus 2 equal 5, set down the 5. 6 X 5 = 30, set down the cipher. 3X5 = 15+3 = 18. 6 X 1 = 6+18 = 24, set down the 4. 3X1= 3+2 = 5. And taking the right-hand figure each time we have the product 540. If the multiplicand and multiplier contain each three figures the result may be arrived at as follows: Example.— What is the product of 672 multiplied by 143? Answer, 96096. 672 143 96096 Explanation:— 2 X 3 = 6, set down the 6. 7 X 3 = 21 2X4 = 8+21 = 29, set down the 9. 6X3 = 18 7X4 = 28 2X1=2 48 + 2 = 50, set down the cipher. 6 X 4 = 24 + 5 = 29. 67 X 1 = 67 + 29 = 96 or 96096. Another Rule— when the units figures added together equal 10, and the tens figures are the same— is as follows; Multiply the units figures together and set down result, then add one to the tens figures of the multiplicand and multiply by the tens figures of the multiplier; the result will be the product. Example.— What is the product of 54 multiplied by 56 ? Answer, 3024. 54 56 3024 Another Rule— to find the product of two numbers— is to square the mean and substract the square of half the difference. Example.— What is the product of 44 multiplied by 52? Answer, 2288. 52 — 44 = 8 48 X 48 = 2304 8-r- 2 = 4 4 X 4 = 16 2304 — 16 = 2288, Answer. Contractions in Multiplication. The following may be of service in shortening the work of multiplication. To multiply by 25 add 2 ciphers and divide by 4. To multiply by 33^ add 2 ciphers and divide by 3. To multiply by 125 add 3 ciphers and divide by 8. To multiply by 175 add 2 ciphers and divide by 5, and multiply result by 7. OF Depreciations. 49 Table Showing the Number of Days from any Day of one Month to THE SAME Day of any other Month within One Year. January.... February.. March, April May June July August September October.... November. December.. Jan. Feb. Mar. Apr. May June July. Aug. Sep. Oct. Nov. 365 31 69 90 120 151 181 212 243 273 304 334 365 28 69 89 120 160 181 212 242 273 306 337 365 31 61 92 122 153 184 214 245 275 306 334 365 30 61 91 122 163 183 214 245 276 304 335 365 31 61 92 123 163 184 214 245 273 304 334 366 30 61 92 122 153 184 215 243 274 304 335 365 31 62 92 123 163 184 212 243 273 304 334 365 31 61 92 122 153 181 212 242 273 303 334 365 30 61 92 123 161 182 212 243 273 304 335 365 31 61 92 120 151 181 212 242 273 304 334 365 31 62 90 121 151 182 212 243 274 304 335 Dec. 334 303 275 244 214 183 163 122 91 61 30 365 The above table has been in common use for twenty-five years or more and may be found in * 'Crittenden's Bookkeeping," published in 1857, as well as many other works issued about that time, and is acknowledged by all writers of that date to have been common property. Example of Use of Table. — Suppose it is required to ascertain the number of days from July 5 to March 27. We turn to the table and find in the side column July, then the month of March at the top, and at a glance we ascertain that from July 5 to March 5 is 243 days, to which we add the number of days intervening between March 5 and March 27 viz., 22, and the sum is 265, which is the number of days between the 5th day of July and the 27th day of March following. If the dates are reversed, and it is desired to find the number of days from July 27 to March 5 by the same process, we having ascertained that from July 27 to March 27 is 243 days, we would deduct the number of days between March 5 and March 27, namely, 22 from 243, and the remainder would be 221, which would be the number of days from July 27 to March 5, next ensuing. If leap year of February 29 be included between the given dates, add i to the result. 50 Tiffany's Digest Tables for Reference. UNITY. 12 units make 1 dozen. 20 units make 1 score. 12 dozen make x gross. 12 gross make 1 great PAPER. 24 sheets make 1 quire. 103^ quires make 1 token. 20 quires make 1 ream. 2 reams make 1 bundle. 5 bundles make 1 bale. FOLDED SHEETS. Folio, 1 fold, 2 leaves 4 pages. Quarto, 2 folds, 4 leaves 8 pages. Octavo, 4 folds, 8 leaves 16 pages. 12mo., 6 folds,- 12 leaves 24 pages. 16mo., 8 folds, 16 leaves 32 pages. 18mo., 9 folds, 18 leaves 36 pages. 24mo., 12 folds, 24 leaves 48 pages. 32mo., 16 folds, 32 leaves 64 pages. SIZE OF SHEETS. Flat Letter 10 x 16 Flat Fools Cap 13 x 16 Flat Cap 14 X 17 Legal Cap 13 x 16 Crown 15x19 Double Flat Letter. 16 x 20 Demy 16 x 21 Double Demy 21 x 32 Folio Post 17 X 22 Cardboard (allowing % inch for trimming ) 22 x 28 Check Folio (Royal) 19 x 24 Extra Size Folio 19 x 23 Double Cap 17 x 28 Medium, writing 18 x 23 Mediimi, printing 18 x 24 Double Medium 23 x 36 Regular Bank 19 x 24 Double Royal 24 x 38 Super Royal 20 x 28 Elephant 23 x 28 Double Elephant 27 x 40 Columbier 23 x 34 Imperial 22 x 30 Imperial 22 x 32 Book 24 X 36 Atlas 26x33 Antiquarian 31 x 53 The size of the paper used will indicate the dimensions of the folded sheets, Royal, Octavo, Crown, Quarto, Medium, Folio, etc., etc., etc. DRAWING PAPER.— Sizes. Cap 13 X 16 inches. Demy 19Kx 153^ inches. Medium 22 x 18 inches. Royal 24 x 19 inches. Super Royal 27 x 19 inches. Elephant 37Mx 22iX inches. Imperial 29 x 215^ inches. Columbier 33^x 23 inches. Atlas 33 x26 inches. Theorem 34 x 28 inches. Double Elephant 40 x 26 inches. Antiquarian 52 x 31 inches. Emperor 40 x 60 inches. Uncle Sam 48 xl20 inches. COPYING. 75 words make 1 folio sheet of Common Law. 90 words make 1 folio sheet of Chancery. ALE OR BEER MEASURE. Milk, cider, vinegar and other cheap articles are sold in small quantities by this measure. Milk in many places is also sold by Wine Measure. 2 Pints make 1 Quart. 4 Quarts make 1 Gallon. 9 GaUons make 1 Firkin. 2 Firkins or 18 Gallons make 1 Kilderkin. 2 Kilderkins or 36 Gallons make 1 Barrel, I'U Barrels or 54 Gallons make 1 Hogshead. VA Hogsheadsor 72 Gallons make 1 Puncheon. 1>| Puncheons or 108 Gallons make 1 Butt. APOTHECARIES' MEASURE. 20 grains make 1 scruple. I 8 drachms make 1 ounce. 3 scruples make..'. 1 drachm. | 12 ounces make 1 pound. ARCHITECTS' OR BXnLDERS' MEASURE. This measure is used in measuring surface painting, plastering, brick work, shingles and other roofing, etc., or any surface having length o^ breadth. 144 square inches make 1 square foot. 9 square feet (3x3) make 1 square yard. 10 feet square (lOx 10) make (100 ft.) 1 squara OF Dfpreciations. 51 Tables for Reference — Continued. AVOIRDUPOIS MEASURE. The standard Avoirdupois pound is of the weight 27.7015 cubic inches of distilled water weighed in air 39.°83, the barometer at thirty inches; one cubic inch of such water weighs 252.6937 grains, and one cubic foot weighs very nearly 1000 ounces. In the early days of this country, 112 pounds were reckoned as a hundred weight, but now custom, together with the laws of most of the states, have fixed the standard of a hundred weight at 100 pounds Avoirdupois, but the United States custom authorities still retain the old EngUsh system, and allow twenty-eight pounds to the quarter and 112 pounds to the hundred weight. All merchandise which goes by weight passing through the Custom House, and on which duties are paid is reckoned according to the old standard. Coal dealers always buy their coal by the old weight of 2240 pounds to the ton, but they sell according to the new system and allow only 2000 pounds to the ton. The former is called gross ton, and the latter net ton. All course articles of merchandise, such as hay, grain, coal, chandler's ware, .and all metals except gold and silver are weighed by this measure. 214 stone make 1 bushel. 8 pigs make 1 bushel. 62 pounds fine salt 1 bushel. 75 pounds common salt 1 f other. 85 pounds coarse salt 1 pig. 240 pounds=l cask of lime. 300 pounds==l cask of cement. 100 pounds make 1 cask of raisins. 280 pounds make 1 barrel of the N. Y. State Salt works. 16 drams make 1 ounce. 16 ounces make 1 pound. 28 pounds make ■ 1 quarter. 100 pounds make 1 cwt. 20 hundred weight 1 ton net. 112 pounds make 1 cwt. gross. 2240 pounds make 1 ton gross. 56 poimds 1 Firkin. 100 pounds Fish 1 quintal. 196 pounds make 1 bbl. Flour. 200 pounds make 1 bbl. pork or beef. 14 pounds iron or lead ... 1 stone. 1 ounce avoirdupois equals 18 pwt. b^ grs. Troy, or 4373^ grains. 1 pound avoirdupois equals 14 ounces 11 pwts. 16 grs. Troy, or 7000 grains. CIRCULAR MEASURE. Used in Measuring Latitude and Longitude. 60 seconds make 1 minute. 60 minutes make 1 degree. 30 degrees make 1 sign. 360 degrees make 1 circle. CLOTH MEASURE. This measure was formerly used in buying and selling Cloth, Ribbons, etc. The standard yard and fractional parts thereof are now in general use in this country. 2^ inches make 1 nail. 4 nails (9 inches) make 1 quarter. 4 quarters make .• 1 yard. 3 quarters, or 27 inches, make 1 Ell Flemish. 5 quarters, or 45 inches, make 1 Ell English. 6 quarters, or 34 inches make 1 Ell French. 3714 inches made 1 Ell Scotch. CUBIC OR SOLID IVIEASURE. SOLID BODIES,. Cubic measure is used for measuring stone, timber, earth, capacity of rooms, ships, and such other things as have length, breadth and thickness. TABLE. 1728 cubic inches make 1 cubic foot. 27 cubic feet make 1 cubic yard. 40 cubic feet of round timber I ^ ^ 50 cubic feet of hewn timber ) ^ '^""• 42 solid feet make 1 ton of shipping. 8 cord feet or K , , 128 cubic feet P ^^^^ ^^ °<^^- 24^ cubic feet of stone make 1 perch. A cord of wood is a pile 4 feet high and 8 feet long. 1 cubic foot makes - four-fifths of a bushel. 64 cubic inch (2x4x8) make. 1 brick. 16 cubic feet (2x2x4) make 1 cord foot. 128 cubic feet (4x4x8) make 1 cord wood. The weight of anthracite coal per cubic foot varies with the different qualities. Lackawanna coal weighs 48.89 pounds per cubic foot ; Lehigh, 55.32 pounds. There are 45.8 cubic feet in a ton of Lackawanna, and 40.5 cubic feet in a ton of Lehigh. 1 ton of 6 inch granite paving will cover 1 superficial yards. 1 ton of 7 inch granite paving will cover S}4 superficial yards. 1 ton of 8 inch granite paving will cover 3 superficial yards. 1 ton of 9 inch granite paving will cover 2 V^ superficial yards. 1 ton of pebble paving will cover 4 to 41^ superficial yards. 1 ton of rag stone paving will cover 5 to 5)^ superficial yards. 52 Tiffany's Digest Tables for Reference — Continued. DRY MEASURE. Used to measure all dry articles, such as Grain, Coal, Salt, Fruit, etc. 2 pints make 1 quart— 67.2 cubic inches. 4 quarts make 1 gallon— 268.8 cubic inches. 2 gallons make 1 peck— 537.6 cubic inches. 4 pecks make 1 bushel— 2150.4 cubic inches. 36 bushels make 1 chaldron of coal 57.25 cubic feet- 4 bushels in England make 1 coom 2 cooms in England make 1 quarter. 5 quarters in England make 1 wey. 2 weys in England make 1 last. The standard bushel of the United States is the Winchester bushel of England. It is a circular measure 18}4 inches in diameter and 8 inches deep, and contains nearly 2150.42 cubic inches. It contains 77.627413 Avoirdupois poimds of distilled water at its maximum density. A gallon dry measure contains 268.8. cubic inches. In purchasing anthracite coal 20 bushels are generally called a ton. FLUID MEASURE. 60 minims make 1 drachm. I 16 ounces make 1 pint. 8 drachms make 1 ounce. | 8 pints make 1 gallon. LAND MEASURE OR SQUARE MEASURE. Used in Measuring Surfaces. 144 square inches make 1 square foot. 9 square foot make 1 square yard. 30 5^ square yards, 272^4! square inches make 1 square rod or perch. 40 square rods or perches make 1 square rood. 4 square roods or 10 square chains make 1 acre. 640 acres make 1 square mile or section. 220 X 198 feet square or 43,560 square feet make 1 acre. 36 square miles (6 miles square) make 1 township. LINEAR MEASURE OR MEASURES OF LENGTH. Used in Measuring Distances where length only is considered. 3 barleycorns or 12 lines make 1 inch. 12 inches make 1 foot. 3 feet make 1 yard. 5}4 yards or 16^4 feet make. 1 rod. 40 rods make 1 furlong. 8 furlongs make 1 mile. 3 miles make 1 league. 69 . 77 statute or 60geo- 1 1 degree on the graphical miles. . f equator. 360 degrees the circumference of the earth. The United States of measure is a brass rod, which, at the temperature of 32°, is a standard yard— 3 feet or 36 inches. MISCELLANEOUS MEASURES. 3 inches make 1 palm. 28 inches make nearly 1 sacred cubit. 4 inches make 1 hand. 28 inches make 1 pace. 9 inches make .1 span. 3 feet make 1 yard. 12 inches make 1 foot. 6 feet make 1 fathom. 3.2809 inches make 1 metre. 120 fathoms make 1 cable. 18 inches make 1 cubit. 3 feet make 1 pace. A hair's breadth is .02083 or ^V part of an inch. 1 yard is .000568 of a mile. 1 mch is .0000158 of a mile. SHOEMAKERS' MEASURE. Number 1 is 4.125 inches in length, and every succeeding number is .333 of an inch. There are 28 numbers or divisions in two series of numbers, to-wit: 1 to 13 and 1 to 15. SURVEYOR'S LONG MEASURE. Used by Civil Engineers, Surveyors, ete. The Surveyors or Gunter's Chain is generally used in surveying land. It is 66 feet or 4 poles in length and is divided into 100 links. Engineers commonly use a chain or measuring tape 100 feet long. 7 \wu inches make 1 link. I 4 rods or 100 links make 1 chain. 25 links make 1 rod. 1 80 chains make 1 mile. SURVEYOR'S SQUARE MEASURE. 625 square links make 1 pole. 16,poles make 1 square chain. 10 square chains make 1 acre. 640 acres make 1 square mile. 36 square miles (6 miles square) make 1 township. OF Depreciations. 53 Tables for Reference. — Continued. TROY MEASURE. For weighing Gold, Silver and Precious Stones. 24 grains make 1 pennyweight. 20 pennyweights make 1 ounce. 12 ounces make 1 poimd. The standard Troy pound is the weight of 22.79437 cubic inches of distilled water, and is less than the pound Avoirdupois. The Troy pound is the one adopted by the Mint at Philadelphia and elsewhere, and may be regarded as the standard of weight. The following Tables show the formula of Troy weight, and the difference between Troy and Avoirdupois weights: The Troy pound contains — 5670 grains equal to 240 pwt. equal to 12 ounces = 1 lb. Troy 480 grains equal to 20 pwt, equal to 1 ounce. 24 grains equal to 1 pwt. The difference is shown as follows : 7000 Troy grains make 1 pound Avoirdupois. 4373^ Troy grains make 1 ounce Avoirdupois. 175 Troy ounces make 192 ounces Avoirdupois. 175 Troy pounds make " 144 pounds Avoirdupois. 1 Troy pound makes 822857 pounds, Avoirdupois. 1 Avoirdupois pound makes 1.215278 pounds, Troy. One pound Troy is equal to 1 pint Wine Measure. WINE OR LIQUID MEASURE. Wine, spirits, cider, vinegar, oil, honey, etc., are measured and sold by this measure. The standard unit for measurement of liquids adopted by the U. S. Custom House is the Wine gallon, 231 cubic inches, and contains 8.388822 Avoirdupois pounds, or 58373. Troy grains of distilled water. All liquors except milk, beer and ale are bought and sold by this measure- ment. 4 gills make 1 pint. 2 pints make 1 quart. 4 quarts make 1 gallon. Zl}4 gallons make 1 barrel. 42 gallons make 1 tierce. 100 gallons make 1 anker. 18 gallons make 1 runlet. 63 gallons make 1 hogshead. 2 hogsheads make 1 pipe or butt. 2 pipes or 4 hogsheads I ^ ^ make f ^ ^^^• One pint Wine Measure is equal to one pound Troy weight. Wine, beer and dry measures, and all measures of volume, differ from the cubic measure only in the unit which is used as a standard. The English Imperial Wine gallon is equal to about 1.2 times the Wine gallon of the United States. The Wine gallon of the United States contains 231 cubic inches. FLOOR, WALL AND ROOF MEASURE. To find the number of square yards in a floor or wall: Rule, — Multiply the length by the width or height (in feet) and divide the product by 9; the result will be the number of square yards. Rule to find Q,uantity of Linseed Oil. To ascertain the quantity of Linseed Oil, in gallons, from a given number of lbs. Rule. — Point off the right hand figure as the fraction of a gallon (7% lbs. «qual one gallon), thus: 349 lbs. or 34 , 9-73^; then divide the whole number un this case 34, ignoring the fraction) by 3 and add the quotient to the dividend; then reduce the fraction to fifteenths, adding to the result thus far obtained, and the sum of the whole will be the number of gallons desired. Example. — Reduce 349 lbs. linseed oil to gallons: 34 , 9-73^ 34 -J- 3 = 11 34 + 11=45 9-71^ = if il + ^ = !|orlr«5 45 + li»5 = 46i«5 gallons. The principle underlying this method is simply this, 73^ or 7.5 is % of a whole number, and adding y& makes it a whole number. 1 bushel of flaxseed weighs 56 pounds, and yields 37 pounds of oil cake, 2 pounds of impurities and 18 pounds of oil. Linseed oil weighs, and is sold, 73^ pounds to the gallon. 64 Tiffany's Digest Tables for Keference. — Continued. Rtile to find Gross and Net "Weight and Price of Hog-s. A short and simple method for finding the net weight or price of hogs when the gross weight or price is given, and vice versa. Note. — It is generally assumed that the gross weight of hogs, diminished by I or 20 per cent, of itself, gives the net weight, and the net weight increased by 5^ or 25 per cent, of itself equals the gross weight. Rule. — To find the net weight or gross price multiply the given number by .8 (tenths). Rule. — To find the gross weight or net price divide the given number bu .8 (tenths). MISCELLANEOUS WEIGHTS AND MEASURES. 1 stone is about 14 pounds. 1 stone of wool is 24 pounds. 1 stone of butcher's meat is 8 pounds. 1 cubic foot of ordinary anthracite coal is about 55 pounds. 1 cubic foot of ordinary bituminous coal is about 50 pounds. 1 cubic foot of ordinary Cumberland coal is about 53 pounds. 1 cubic foot of ordinary cannel coal is about 50 pounds. 1 cubic foot of ordinary charcoal (hard wood) is about 183^ pounds. 1 cubic foot of ordinary charcoal (pine wood) is about 18 pounds. 100 cubic feet of stone weighs about 13000 pounds. 100 cubic feet of stone is reckoned 1 cord of stone, 1 cord Virginian pine is about 2700 pounds. 1 cord Southern pine is about 3300 pounds. 34 cubic feet Mahogany weigh — .1 ton. 39 cubic feet Oak or Ash weigh 1 ton. 51 cubic feet Beech weigh 1 ton.. 60 cubic feet Elm weigh -. . . . 1 ton. 65 cubic feet Fir weigh 1 ton. 1 ton of coal is 28 bushels 43.56 cubic feet. 1 ton of ice is 43 cubic feet. 1 ton of freight is » 40 cubic feet. 1 ton of round timber is 52.92 cubic feet. 1 ton of square timber is 50 cubic feet. 1 ton of shipping timber is 42 cubic feet. 1 cubic foot of water is 62.3 pounds. 1 cubic foot of plaster paris is 73.5 pounds. 1 cubic foot of mortar is 98 pounds^ 1 cubic foot of brickwork is 95 to 120 pounds. 1 cubic foot of sand solid is 112^^ pounds. 1 cubic yard of sand is about 3037 pounds. 1 cubic yard of common soil is about 3429 i)Ounds. 1 cubic foot of sand loose is 95 pounds. 1 cubic foot of earth loose is 93% pounds. 1 cubic foot of fire brick is 137 pounds. 1 cubic foot of mason work is 116 to 144 pounds. 1 cubic foot of sand stone is 148 pounds. 1 cubic foot of slate is 178 pounds. 1 cubic foot of gravel is 109 pounds. 1 cubic foot of cement is 125 pounds. 1 cubic foot of mud is 127 pounds. 1 cubic foot of common clay is 137 pounds.- 1 cubic foot of clay and stone is 160 pounds^ 1 cubic foot of glass is 165 pounds,. 1 cubic foot of granite or marble is 170 to 180 poundsi. 1 cubic foot of limestone is 172 pounds.. 1 square of lead is 7 to 10 pounds.^ 1 butt of sherry contains 108 gallons. 1 pipe of port contains 115 gallons. 1 pipe of teneriff e contains 100 gallons. 1 butt of malaga contains 105 gallons. 1 puncheon of Scotch whisky contains 110 to 130 gallons. 1 puncheon of brandy contains 110 to 120 gallons. 1 puncheon of rum contains 100 to 110 gallons. 1 hogshead of brandy contains 55 to 60 gallons. 1 pipe of Maderia contains 92 gallons. 1 hogshead of claret contains 46 gallons. A hogshead is one-half, a quarter-cask is one-fourth, and an octavo is one-eighth of a pipe, butt or puncheon. OF Depreciations. ^ 55 FORMS OF BLANKS. The following Forms are samples of a few of the Insurance Blank (copyrighted) published by our Honse, and used in the adjustment and settlement of fire losses : Form 441. ASSURED'S TRELIMINARY STATEMENT OF LOSS. Value of Property Insured S To the Insurance Com- pany of. I"he assured under Policy No Renewal No issued at the Agency of said Company, hereby declares that the actual cash value of the property covered by said policy, immediately preceding the fire, which occurred on the day of. ...18 , was Dollars, and more specifically stated as f )ilows, viz.: Value of ^ Value of % Value of % Value of. % Value of. ., % Value of. % Total - - - $ Dated at Assured. this day of. 18 BUILDER'S ESTIMATE.— Short Form. Having carefully and accurately examined and appraised the damage by fire to the property of. we hereby report that, after taking into consideration the age, condition and location of the premises previous to the fire, and making proper deductions for the walls, materials and portions of building saved, we have appraised and determined the damage to be : Dollars. Witness our hands this day of.. 18 Appraisers. Form 416. ADJUSTERS' AGREEMENT. Know all Men hy these Presents, That it is mutually agreed between , of. party of the first part and Insurance Company of. Insurance Company of. Insurance Company of. Insurance Company of. Insurance Company of. the several Insurance Companies, whose signatures are hereto attached by their adjuster-;, parties of the second part, witnesseth that the total amount of loss or damage sustained by said party of the first part by reason of fire on the day of A D., 18..., is adjusted and determined to be the sum of. Dollars, as follows: on building Dollars; on personal property Dollars, that the total amount of Insurance thereon is Dollars. The con- sideration of this agreement being the avoidance of future misunderstandings or litiga- tion as to the amount of said loss or damage. It is further understood that this agreement is without reference to any other questions or matter of difference within the terms and conditions of the several Policies of Insurance covering thereon other than that of determining the amount of loss or damage as above stated. Witness our hands and seals at this day of A. D. 18^ [seal.] [seal.] Signed and Delivered in Presence of ^ [seal.] > [seal.] j [seal.] Iseal] 56 » Tiffany's Digest Form 472. BUILDER'S ESTIMATE. Estimate to Re-build the story building roof, insured unde* Poi of the Agency of the Insurance Company of and destroyed by fire 18 , as mutually agreed upon by a carpenter, selected by assured and acting for the Compan...in interest . DIMENSIONS OF BUILDING. ..Stories by Posts ft. Stories by Posts ft., Built 18 ..Stories by Posts ft. Stories by .Posts ft., Built 18 estimate IK DETAIL. Sills ft by Sills ft by.. Sills ft by Sills ft by.. Posts ft by Posts ft by.. Plates ft by Plates ft by.. Beams ft by Beams ft by.. Braces ft by Girts ft by.. Studding ft by Studding ft by.. Studding ft by Rafters ft by.. Rafters ft by Rafters ft by.. Joist ft by Joist ft by.. Joist ft by Total Bill Timber, long stuff ft. at Total Bill Timber, short stuff. ft. at Framing and Raising linear ft. at Siding ft. at Labor Squares, at Sheathing - ft. at Labor... ...Squares, at Cornice ft. at Moulding ft. at Brackets at Cornice Labor linear ft. at Roof Boards ft. at Shingles at Roof Labor Squares, at Tin — Slate — including labor Squares, at Flooring ft. at Labor Squares, at Flooring ft. at Labor Squares, at Ceiling or Wood Partition ft. at. Labor Squares, at Base and Corner Boards ft. at Labor linear ft. at Plastering Coat Work yards, at . Painting Coat Work yards, at Paper and Hanging rolls, at Spouting ft. at Doors ft.. ..in., by ft in., frames, casings and trimmings at Doors ft in., by ft in., frames, casings and trimmings at Doors — Folding or Sliding, frames, casings and trimmings at Windows Lights by frames, casing and trimmings at , Windows Lights by frames, casing and trimmi-ngs at Window Blinds, Hanging and Painting Complete at Inside Blinds, Hanging and Painting Complete at Chimneys ft. at Stairs Steps, labor and material at Stairs Steps, labor and material at Pantry by labor and material at Closets labor and material at Porch ft. at Nails ke| Brick — laid in wall.. 1: Stone Window Sills — including setting at.. Stone, Iron Window Caps — including setting ^t.. Total Cost, new Depreciation Total amount of loss and damage $ Signed this day of. 18 ' > Builders. OF Depreciations. 57 Form 443. BUILDER'S PROPOSAL FOR REPAIRS. 18 have carefully examined the damage to Building situate , and insured under and by Policy No of the Insurance Company, of. issued at its Agency, and will repair the building to the entire satisfaction of the owner for the sum of. Dollars. It being understood and agreed that, in case proposal is accepted, the certificate of the owner of. acceptance of the repairs, is to be obtained before any money shall be due from said Company hereby also agree to give good and satisfactory bonds for the performance of the work if required. Said Ccgnpany has the privilege of accepting any or rejecting all bids. Builder. Form No. 474. BUILDERS CONTRACT. These Articles of Agreement, mado and entered into this day of. A. D. 18 , between of the and State of. , of tke first part, and of. of the second part, Witnesseth : That the said party of the first part, or , legal executors, administrators or assigns, for and in consideration of the payment hereinafter to be made to by the said party of the second part, do on part Con- tract and Agree to Build, Finish and Complete xn^ careful, skillful and workmanlike manner, to the full and complete satisfaction of. , the architect and superintendent, and have all work under this contract fully completed on or before 18 . The work to consist as follows, viz.: of. to be erected as aforesaid, so as to fully carry out the designs of said work, as is set forth in the accom- panying specifications and conditions, and the plans and drawings therein especially referred to : said specifications, conditions, plans and drawings being declared part ancl parcel of this contract. And the said party of the second part, or legal executors^ administrators or assigns for and in consideration of the party of the first part furnishing all the materials, and faithfully executing the aforesaid work, so as to carry out the design for the same, as set forth in the specifications, and according to the spirit, meaning and intent thereof, and to the full and complete satisfaction of ^ or the architect and superintendent, as aforesaid, and at the times mentioned in the accompany- ing specifications, doth hereby agree to pay the said party of the first part the sum of Dollars. % As follows, viz.: In witness whereof the parties hereunto have set their hands on the day and year above written. Form No. 473. Edbrooke Form. BUILDER'S DETAILED ESTIMATE OF MATERIAL AND LABOR. 18 the undersigned, propose to furnish all of the materials and labor, and fully complete, according to the plans and specifications on file in office, the following work of. to be Story and in height, with Sub-Cellar and Attic, to be erected for.. Excavating % Concrete Work Rubble Stone Dimension Stone Brick Work Cut Stone Setting of Cut Stone Stair Work Plastering and Ornamental Work Total Carpenter and Joiner Work Cast and Wrought Iron Work.. Galvanized Iron Work Slate and Tin Work Roofing , Hot Air Work Plumbing and Gas Fitting Sewer Work Painting and Glazing 58 Tiffany's Digest ARCHITECT'S APPRAISAL. To the Insurance Company of. State of. The undsrsigned does solemnly swear (or affirm) that he was architect (or builder) of the building owned by and situate It was con- structed A. D. 18 Material Thickness of walls in basement " " " 1st story '« 2d " " 3d " " " ' 4th " • Height of each story , Size on ground * " 1st story " 2d '• " 3d " " 4th " Number of stairways Original cost And that after taking into considertion the age, condition and location of the premises- previous to the fire of the and making proper deductions for walls, materials and portions of the building saved appraise the damage to be $ Subscribed by and sworn to by in my presence, this day of. A. D. 18 CERTIFICATE OF RESPONSIBILITY OF CONTRACTORS. The undersigned, resident of. are well acquainted with the named and and know to be a practical and skillful work- man and believe to be amply responsible pecuniarily for any contracts may undertake. Witness hands this day of. 18 Form 422. BUILDER'S CERTIFICATE OF OWNER'S ACCEPTANCE OF REPAIRS. This is to certify that ha repaired to the entire satisfaction, the building the same being in full of all claims and demands for loss or damage occasioned by the fire which occurred Said building being insured under Policy No Renewal No of the Insurance Company of. issued at its Agency, Form 413. Coprighted. AGREEMENT P^OR SUBMISSION TO APPRAISERS. FOR BUILDINGS. li is hereby agreed by of the first part, and the Insurance Co., and such other Insurance Companies as sign this agreement, parties of the second part, that shall appraise and estimate, at the true cash value, the loss and damage by to the property belonging to as specified below, which appraisement and estimate by them, in writing, as to the amount of such loss or damage, shall be bind- ing on both parties, it being understood and agreed that this appointment is without reference to any other question or matters of difference within the terms and conditions of the insurance and is not to be taken as any waiver upon the part of said Compan of the said conditions of their polic incase they elect to avail themselves thereof and is of binding effect only so far as regards the actual cash value of or damage to such property covered by Polic numbered „ of said Compan issued at its Agency. The property on which loss and damage is to be estimated and appraised is the Story Building, with roof, situated .^ And it is expressly understood and agreed. That the Appraisers are to take into consideration the age, condition and location of said premises previous to the fire, and also the value of the walls, material or any portion of said building saved, and after making an estimate of the cost of replacing saici building, a proper deduction shall be made by them for the difference between the value of a new or replaced building and the OF Depreciations. 59* one insured, and in case this Company shall be unable to reinstate or repair the buildii^ because of any provision of law to the contrary, it shall be liable to pay only such sum as would be required to reinstate or repair the building if the same could be lawfully rebuilt or repaired. Said Appraisers are hereby directed to exclude from the amount of damage any sum for previous depreciation from age, location, ordinary use, or cause whatever^, and simply to arrive at the damage actually caused by said fire. Haziness our hands at this day of, 13 declaration of appraisers. State of | County of j We, the undersigned, do solemnly swear, that we will act with strict impar- tiality in making an appraisement and estimate of the actual loss and damage to the property of. insured by the Insurance Co., of and other Companies, which have signed the preceding agreement, and agreeably to the foregoing appointment, and that we will return to the said Compan a true, just and conscientious appraisement and estimate of loss and damage on the same, according to the best of our knowledge, skill and judgment. And that we are not directly or indirectly interested in the loss as creditors or otherwise, nor related to the assured or sufferers by the fire. Witness our hands this day of. 18 Appraisers. . Sworn to before me by said and subscribed by.. in my presence this day of. A. D. 18 AWARD. To THE Insurance Company of. and other Companies in interest : Having carefully estimated and appraised the damage by to the property of. agreeably to the foregoing appointment, we hereby report that after having taken into consideration the age, condition and location of the building previous to the fire, and making proper deductions for the walls, materials and portions of building saved, also making deduction for depreciation, and other causes, we have appraised.and determined the damage to be Dollars, as per detailed statement attached hereto, and made a part hereof. Witness our hand and seal this day of 18 Appraisers. Form 446. Copyrighted. AGREEMENT FOR SUBMISSION TO APPRAISERS. FOR PERSONAL PROPERTY. To THE Insurance Company of It is hereby agreed by of the first part, and the Insurance Company and such other Insurance Companies as sign this agreement, parties of the second part, that shall appraise and estimate, at the true cash value, the loss and damage by to the property, belonging to as specified below, which appraisement and estimate by them, in writing, as to the amount of such loss or damage, shall be binding on both parties, it being understood and agreed that this appointment is without reference to any other question or matters of difference within the terms and conditions of the insurance and is not to be taken as any waiver upon the part of said Compan of the said conditions of their polic in case they elect to avail themselves thereof, and is of binding effect only so far as regards the actual cash value or damage to such property covered by Polic numbered of said Compan issued at the Agency. The property on which loss and damage is to be estimated and appraised is And it is Expressly Understood and Agreed, That the Appraisers are to take into consideration the age, condition and loc?non of said property previous to the fire, and also the value of the material or any jjortion of said property saved, and after making an estimate of the cost of repairing or replacing said property, a proper deduction SHALL be made by them for the difference between the value of new or replaced property and the property insured and destroyed or totally damaged, said appraisers are hereby directed to exclude from the amount of damage, any sum or previous depreciation from age, location, ordinary use, or any cause whatever, and simply to arrive at the damage actually caused by said fire. Witness our hands at this day of. 18 60 Tiffany's Digest (Form 446 — Continued.) Declaration of Appraisers. State of.. County of j We, , the undersigned, do solemnly swear, that we will act with strict impartiality in making an appraisement and estimate of the actual loss and damage to the property of. insured by the Insurance Company, of. and other Companies, which have signed the preceding agreement, and agreeably to the foregoing appointment, and that we will return to the said Compan a true, just and conscientious appraisement and estimate of loss and damage on the same, according to the best of our knowledge, skill and judgment. And that we are not directly or indirectly interested in the loss as creditors or otherwise, nor related to the assured or suflferers by the fire. Witness our hands this day of. 18 Sworn to before me by said and subscribed by.. in my presence, this day of. A. D. 18 * |- Appraisers. •I SEAL. >• AWARD : To THE r Insurance Company^ of. and other Companies in interest : Having carefully and accurately estimated and appraised the damage by to the property of. agreeably to the foregoing appointment, we hereby report that after having taken into consideration the age, condition and location of the property previous to the fire, and making proper deductions for the materials and portions of the property saved, also making deductions for depreciation, and other causes, we have appraised and determined the damage to be Dollars, as will more definitely appear from the annexed schedule and statements, which are hereby made a part hereof. Witness our hands and seal this day of. 18 \ Appraisers. Form No. 450. STATEMENT OF PARTIAL LOSS TO THE INSURANCE COMPANY OF.... Policy No Last Renewal No The Undersigned hereby declares, that the of. through its Agency at did issue to its Policy of Insur- ance, No said Insurance, commencing on the day of. 18 , and covering as follows : $ on % on $ on and that by a fire which occurred about o'clock, M., on the day of. 18 and originated from the assured has sustained actual loss and damage under the terms of said policy, according to statements attached hereto, as follows : % on $ on $ on % on Note. — If damage should be on Building, this proof should be accompanied by estimates to repair, made by a competent builder, making proper allowance for age, depreciation, etc. If on goods or other personal property, send herewith complete bill, showing value and damage. That the following is a list of the whole Insurance on said property, and amount of claim against each Company : Insures % Proportion is T do 8 do % do % do % ^ do 8 Totals. g do do «. \ do do 9. i do «. OF Depreciations. 61 The assured under above named policy, hereby agrees to accept from the above mentioned Company, on account of said loss, and in full for all claims for loss and damage, the sum of dollars. Claimant. Sworn to before me bv said and subscribed by in my presence this day o'f. A. D. 18 Receipt for Partial Loss. Note attached to above, in duplicate. Copy to be made on Policy^ 18 % Rbcsivbd of the of. through Dollars in full payment, satisfaction and compromise for all loss and damage by fire which occurred on the day of. 18 , to property insured by said Company, under their Policy No Renewal No issued at the Agency, which is hereby cancelled Having Signed Duplicate Receipts. Form 402. PROOF OF LOSS TO THE Insurance Company of.. State of. 1 County of. >-ss Be it Known, That on this day of A. D. 18 before me , a , legally quali'fied, and residing in the of..... , in the County and State aforesaid, personally appeared who, being duly sworn according to law, declares under oath that the INSURANCE CO., OF through its agency at did on the day of. A. D. 18 , issue to their Policy of Insurance No , the written body of which, with its immediate context, is as below specified; said insurance terminating on the day of A. D. 18 , at noon. No The INSURANCE CO., OF do hereby insure against loss or damage by fire to the amount of. , Dollars, Give the written portion of the Policy in full^ including all endorsements , assign- ments or tranters. {In schedule of additional Insurance give the name of each Company^ date and ex- . piration of Policy, rate ofPrevtium, and the entire written portion of each policy, and all endorsements, assignments or transfers thereof.) Which said Policy was subsequently continued in force by renewal until the.. day of. A. D. 18 , at noon. That in addition to the amount covered by said Policy of said Company, there was other insurance made thereon to the amount of. .Dollars, as particularly specified in the accompanying schedule ; marked besides which there was no insurance thereon. That on the day of. A. D. 18 ,a fire occurred, by which the insured was damaged to the amount of Dollars, as set forth in the statements and the several schedules and papers hereunto annexed, forming a part of this Proof of Loss, which this deponent declares to be a just, true and faithful account of the loss thereon, and the circumstances concerning said loss. {If the loss is on the building, give the cash value thereof exclusive of land, cellar and foundation.^ That the actual cash value of the so insured at the time immeaiately preceding the fire was Dollars, as will appear by the annexed state- ment and certificate marked schedule , duly verified under oath, being a full and accurate description of all the property so insured as well as the value of the same, with the damage thereto. ^ Tiffany's Digest {1/ the loss is on buildings state ivhether owned in fee simple or held on lease. If on property held in trust or on coinfmssion^ state in the Schedule the names oj the owners ^ -marks and numbers and the ijisurance^ifany, by the owners or consignees.) That no assignment, or transfer, or change of ownership of the property insured, has been made since the issuing of said poHcy, except as herein specified, and that the prop- erty insured, consisting of. belonged solely to and had so belonged since the day of. A. D. 18 , and that there was no other party interested therein. The title to the realty was vested in who holds the same. {State particularly the occupation o/ all portions of the premises.) That the building insured was occupied in its several parts by the parties hereinafter named, and for the following purposes only, to-wit ; and for no other purpose whatever. {State all you know about the origin of the fire.) That the fire originated and the said deponent further •declare that the said fire did not originate by any art, design or procurement on part, nor on the part of any one having any interest in the property insured, or in the said Pohcy of Insurance, nor in consequence of any fraud or evil practice done or suffered by and that nothing has been done by or with privity or consent to violate the conditions of insurance, or render void the Policy aforesaid, that no articles are mentioned herein but such as were in the building damaged or destroyed, and belonging to, and in possession of said deponent at the time of said fire; that no property saved has been in any manner concealed, and that no attempt to deceive the said Company as to the extent of said loss has in any manner been made, and that will furnish, whenever required by said INSURANCE COMPANY, full particulars, exhibitingthe construction of the building , including its dimensions and condition at the time of said fire, and such additional information con- cerning said insured property, the damage thereto and the insurance thereon, as well by means of plans and specifications, books of accounts, and other vouchers furnished, as by replies to interrogatories made, as shall be required by said Company And the insured claim of the INSURANCE CO., by reason of said loss, damage and Policy of Insurance, the sum of Dollars, as follows : {Make the sub-division of the amount claimed to correspond with the sub-division of the Policy.) S On % On t On % On $ On « On Total amount claimed, § Sworn to before me by said and subscribed by in my presence, this day of. A. D.,18 Statb of.... County of.. .. >-ss. I, residing in most contiguous to the property hereinbefore described, hereby certify that I am not concerned in the loss or claim above set forth, either as creditor or otherwise, or related to the insured or sufferers ; that I have examined the circumstances attending the fire and damage as alleged, and that I am well acquainted with the character and circumstances of the insured, and do verily believe that ha , by misfortune, and without fraud or evil practice, sustained by the said described fire, loss and damage to the amount of « On « On « On « On t On « On the property insured by said Company amounting in the aggregate to Dollars. In testimony whereof, I have hereunto set my hand and official seal, this day of. A. D. 18 [SBAU) OF Depreciations. 63 FORM OF RAILROAD PROOF. To the Insurance Company of Be it known that President (or any other duly authorized officer) of the Railroad Company, does hereby depose and say, that a fire occurred on the line of said railroad, on the date, and at the locality named in the schedule hereto attached, marked by which property belonging to said Railroad Company was destroyed (or damaged) to the amount of. dollars in value, or more, as per schedule attached hereto, marked And I further depose and say, that said fire did not originate from any design or procurement of said Railroad Company, and that at the time the aforesaid fire occurred the said Railroad Company was insured against loss or damage by fire in the sum of dollars, by the several Insurance Companies whose names are given, and in the several amounts stated in the schedule attached hereto marked and that there was no other insurance than therein stated upon said property at the time of the occurrence of said fire. The said Railroad Company hereby claims of the said Insurance Companies their several pro rata proportions of the said sum of dollars, as per schedule attached hereto marked the proportion of the Insurance Company being dollars. Dated at this day of 18 Signed President. State of. ...^ County of >ss. Personally appeared before me, the above described known to me to be the President of the Railroad Company, and made oath that the foregoing statement as made by him, is true aud correct, according to the best of his knowledge and belief. Notary Public. or y. P. [Attached to this proof should be the several schedules mentioned in the affidavit and marked A. B. C. D. E., etc.] Form. 438. LOST POLICY INDEMNITY BOND. To the , Insurance Company of.^ Know all Men by these Presents, that we of. and of. are held and firmly bound unto ." as Secretary of the * in the sum of. Dollars, lawful money of the United States of America, to be paid to the said as Secretary, his suc- cessors or assigns ; for which payment, well and truly to be made, we bind ourselves, our iieirs, executors and administrators, jointly and severally, firmly by these presents. The condition of the above obligation is such, that whereas the said Sec- retary of the having paid unto for loss under Policy number issued at the Agency of saidCompany, by fire which occurred the day of. 18 ,the sum of. Dollars. And Whereas, the said Policy has been lost or destroyed, and cannot be produced : Now, therefore, if the said and shall hereafter at all times, upon demand, indemnify and save harmless the said as Secretary of the as well as the Fund, against any claim, demand, suit or other proceeding, by or on behalf of any and all persons v/ho may, by reason of said policy, or the assignment or possession thereof, claim to be entitled to make or prosecute the same against said Company or said Secretary, or said Fund, and to pay to the said Secretary, or his successor, all loss, damages costs and expenses which he may hereafter incur or be compelled to pay on account thereof— then and in that case this obligation to be void, otherwise to remain in full force and virtue. Signed sealed and deliveref*"") this day day of. 18\ ) (seal.) In presence of (seal.) certificate. I hereby certify that I am well acquainted with the •circumstances of the parties to the within Bond, and know them to be possessed of prop- erty, both real and personal, in their own right, to double the sum named therein. Dated at ") this day of. 18' J * \, The sunt inserted here should le double the amount ^aid on the Policy ?[ 64 Tiffany's Digest Form 456. PROOF OF LOSS UPON RE-INSURANCE. Copyrighted Name of Company Re-insured. No. of Policy ... Amount of Policy $ Issued at Agency Name of Company re-insuring No. of Policy - - - Amount of Policy ^ Issued at Agency, Date of fire Date of payment of loss by Company re-insured Net amount of loss paid by Company re-insured, $ Amount of expenses paid in adjustment, - - $ Total loss and expenses, - §' Amount claimed of re-insuring Company, ^ To THE Insurance Company, of... By your policy of re-insurance above described, dated 18 , and expiring 18 , at 12 o'clock noon; you re-insured the Insurance Company, of. against loss or damage by fire, to the amount of. Dollars, according to the terms- and conditions printed in your said pohcy, the written portion whereof, together with all endorsements and transfers, being as follows : [Give written portion of the Policy in full^ including all endorsements, assignments or transfers^l That a fire occurred (as you have been previously notified) at the date above named, w^hereby loss or damage was sustained by assured, and therefore by the Company you re-insured, in the amount above stated, viz.: Dollars. That the expenses attendent upon the adjustment thereof were 5 and the same were necessary, and said amount is correct and just, and vouchers thereof will be exhibited on demand. That the said policy, re-insured and your said policy re- insuring were in force at the time of said fire. That the annexed papers are true copies of the original Proof of Loss, with all the accompanying vouchers, made by the assured to said Company re-insured by you, and the original of which will be exhibited on demand. ♦That ha elected to wait the sixty days allowed under the policy re-insured, and said loss will mature 18 , when your proportion thereof will be claimed of you. *That this Company has elected to pre-pay their said loss, and has done so, and hand you herewith original duplicate receipt of their assured in attestation thereof. Amount claimed of. Insurance Company of by reason of said loss or damage and said policy of re-insurance, is the sum of. Dollars. State of 1 County of. > ss. being duly sworn, deposes and says that he is the of the said Insurance Company, and that the foregoing statements of Proof of Loss are correct and true to the best of his knowledge and belief. [ *Erase one or the other of these Clauses^ as the case may de.] Form 457. RECEIPT FOR PARTIAL LOSS.— Duplicate and Triplicate. ..18.. Received of the through Agent of said at the sum of. Dollars, ($ ) being in full payment and compromise settlement of all claims and demands for loss or damage by fire which occurred on the day of. 18..., to the property insured under Policy No Renewal No issued at the Agency of said and in consideration of said payment the sum insured is reduced that amount, leaving Dollars ($ ) only in force under said Policy. Claim, S Interest, $ Net Am't Paid. 8 - OF Depreciations. 60 Table ok Contents A cademies— Depreciation on, 8 -^^ Adjuster's Agreement— Form of, 55 Agreement for submission to Apprais- ers, Buildings— Form of, 58, 59 Agreement for submission to Apprais- ers, Personal— Form of, 59, 60 Ale or Beer Measure — Table of, 50 Aliquant Process— Rule for ascertain- ing profits by, 46 Aliquot Parts of pound Avoirdupois, 46 Aliquot Percentages — Parts of one dollar, 46 Aliquot Percentages — Parts of one hundred. Aliquot Percentages — Rule for ascer- taining profits by. Aliquot Percentages — Table of. Aliquot Percentages— Use of, in esti- mating profits. Aliquot Percentages - What are. Angles— Rule for measurement of. Anthracite Coal— What constitutes a ton of, in bushels, Apothecaries Measure— Table of. Apparel, Wearing— Depreciation on. Apples in Bin— Rule for ascertaining number of bushels of, Arches, Floor— Rule for measurement of. Arches not gauged— Rules for measure- ment of. Arches— Rule for measurement of. Arches in Sewers— Rule for measure- ment of, Arches in Tunnels— Rule for measure- ment of, Arches in Vaults— Rule for measure- ment of, Arches in Walls— Rule for measure- ment of, Architect's Appraisal— Form of, Architect or Builders Measure — Table of, Architect's — Rule for ascertaining cost of buildings by superficial contents. Architects— Rules for measurement of masons' work, ^, 25, 26, 27, 28 46 26 50 20 PAGE, Architects use Board or Timber Measure, • 19 Archways— Rules for measurement of, 29 Artificial Flowers, Stock of— Depre- ciation on, 16 Ashlar — Rule for measurement of, 27 Ash Lumber, Stock of— Depreciation on, 16 Aspirators— Prices of, 34 Assured''s Preliminary statement of Loss — Form of, 55 Asylums— Depreciation on, 8 Avoirdupois Measure— Table of, 51 Axe Factories— Depreciation on, 8 TDabitted Boxes— Depreciation on, 34 ^— ' Bacon— Facts regarding, 17 Bacon, Stock of— Depreciation on, 17 Bank Discount — Rule for ascertaining, 48 Bank Discount— What it is, 47, 48 Barns— Depreciation on, 5, 6 Barns— Rule for ascertaining approxi- mate cost of by cubic contents, 23 Barrel— Dimensions of, 43 Bases— Rule for measurement of, 27 Beads— Rule for measurement of, 27 Bearings— Depreciation on, 12 Becker Brush Machine— Price of, 33 Bedding— Depreciation on, 15 Beds— Depreciation on, 15 Beech Lumber, Stock of —Depreciation on, 16- Beer, Stock of — Depreciation on, 13 Belt Courses— Rule for measurement of, 27 Belting— Depreciation on, 12, 34 Belting— Facts regarding, 12 Belting— Prices of, 32, 33, 34 Belts, (Brick-workj-Rules for measure- ment of, 26 Beveled Corners— Rules for measure- ment of, 25 Blanks— Forms of, 55 to 64 Blast Furnaces— Depreciation on, 8 Blocking— Rule for measurement of, 26 Blocks, Omnibus— Depreciation on, 6 Board— Standard size of, 19 66 Tiffany's Digest Table of Contents— Continued. PAGE. Board and Timber Measure— AVho uses, 19 Boarding Stables— Depreciation on, 9 Boards— Rule for ascertaining number of square feet in, Boilers— Depreciation on, Bolt or Nut Works — Depreciation on, Bolting Chests— Depreciation on. Bolting Chests— Prices of, 32, 33. Bolting Cloths— Depreciation on, Bolting Screens, Wire-Depreciation on, Bolts, Cast Iron— Rule for ascertaining weight of, Bolts, Wrought Iron— Rule for ascer- taining weight of, Book Work Measurement — Table showing number of ems in a line of different sizes of .type, and number of lines required for 1000 ems, Book Work — Table showing space in inches filled by 1000 ems of matter of different sizes of type, Books— Depreciation on. Books, Stock of —Depreciation on. Boots, Stock of —Depreciation on, 13, Bosses— Rule for measurement of. Boxes, Babitted— Depreciation on. Boxes— Capacity of. Boxes for Window Frames— Rules for measurement of, 29 Brackets— Rule for measurement of, 27 Bran Dusters— Prices of, 33, 34 36 ascertain 23 Bran Packers— Prices of, Bran Reels— Prices of. Brass Castings — Rule to weight of, Brass Castings— Rule for ascertaining weight of, from their patterns, Breakers, Coal— Depreciation on, Breweries— Depreciation on, Bricks— Sizes of, Bricks— Table showing number in walls of different thickness. Brick Churches — Rule for ascertaining approximate cost of by cubic contents, Brick Dwellings— Rule for ascertaining approximate cost of by cubic contents, 22, 23 Brick Nogging— Rule for measurement of, 26 Brick— Number of courses allowed for one foot of chimney, 27 Brick Paving— Rule for measurement of, 26 Brick Store Buildings— Rule for ascer- taining approximate cost of by cubic contents, 22, 23 Brick Work, Common— Rules for measurement of, Brick Work— Number bricks in Stand- ard Perch or Rod of, Brick Work— Perch or Rod, weight of. Brick Work, Pressed— Rules for meas- urement of, 24, 27 24 28 20 Brick Work— Rules for measurement of, 24 to 28 Brick Work— What is Standard Perch or Rod, 28 Bridges— Depreciation on, 8 Brush Machines— Prices of, 32, 33, 34 Brussels Carpets— Table showing num- ber of yards in rooms of various sizes, 45 Builder's Certificate of Owner's accep- tance of Repairs— Form of, 58 Builder's Contract— Form of, 57 Builder's Estimate— Form of, 55 Builder's Proposal for Repairs— Form of, 57 Builders' Rule for ascertaining cost of buildings by superficial contents, Builders' Rules for measurement of masons' work, 24, 25, 26, 27, 28 Builders use Board or Timber Measure, 19 Building Materials— Facts regarding, 19 Buildings —Rules for ascertaining approximate cost of by cubic contents, 22, 23 Buildings — Rules for ascertaining approximate cost of building by superficial contents, 20 Buildings used as Factories— Depre- ciation on, 7. 8 Buildings, Veneered — Depreciation on. Bulk Meats, Stock of — Depreciation on. Bushel— Table showing number of lbs. in various States, Bushel, United States Standard— What it contains, 35 11 17 39 Caldwell Conveyors— Prices of, 33, 34 Candle Factory— Depreciation on, 10 Capitals— Rule for measurement of, 27 Caps, Stock of— Depreciation on, 14, 18 Carpenters use Board or Timber Measure, 19 Carpets— Depreciation on, 15 Casks— Rule for finding capacity of, 40 Castings, Brass— Rule for ascertaining weight of, 37 Castings— Rule for ascertaining weight of, from their patterns, 37 Castings— Table showing shrinkage of, 37 Cast Iron Bolts— Rule for ascertaining Weight of, 37 Cast Iron Castings— Rulo for ascer- taining weight of from their pat- terns, 37 Cast Iron Pipes— Rule for ascertaining weight of, 37 Catcher, Prinz, Dust— Prices of, 32, 33, 34 Cattle, Dressed— Rule for computing weight of, 38 Cement Works— Depreciation on, 8 Center pieces— Rule for measurement of, 27 OF Depreciations. 67 Table of Contents—Continued. PAGE. Centrifugal Reels— Prices of, 32, 33, 34 Certificate of Responsibility of Con- tractor—Form of, 58 Chair Factory, Machinery in— Depre- ciation on, 12 Cheese Factory— Depreciation on, 9 Chests, Bolting— Depreciation on, 34 Chicago— Rules for measurement of masons' work, 24, 25. 26, 27, 28 Chicago Whiskeys, Stock of— Depre- ciation on, 17 Chimney Breasts— Rules for measure- ment of, 25, 29 Chimneys, Detached— Rules for meas- urement of, 26, 29 Chimney Stacks— Rules for measure mentof, 26, 29 Churches— Depreciation on, 7 Churches — Rule for ascertaining approximate cost of by cubic contents, 23 Circular Measure— Table of, 51 Circular Walls — Rules for measure- men t of, 25 Cisterns— Rule for gauging, 41 Cisterns— Table showing capacity of, 41 Cisterns— Table showing capacity in U. S. Ale gallons or hogsheads, 42 Cisterns and Tubs — Illustration of Rule for gauging, 41 Cleaning Fronts— Rules for measure- ment of, 24, 27 Clear Ribbed Sides, Stock of— Depre- ciation on, 17 Cloth Measure— Table of, 51 Clothing, Stock of— Depreciation on, 13, 18 Cloths, Bolting — Depreciation on, 34 Coal Breakers — Depreciation on, 8 Coal— Weight of, 51 Cockle and Separator— Prices of, 32 to 34 Coffee, Stock of— Depreciation on, 14 Collars, Stock of— Depreciation on, 13 Columns— Rule for measurement of, 27 Commercial Discount— What it is, 48 Concrete Floors— Rules for measure- ment of, 24 Concrete Foundations — Rules for measurement of, 24 Conveyors, Wood— Prices of, 32, 33, 34 Cooper Shop— Depreciation on, 8 Coping— Rule for measurement of, 27 Copper Castings— Rule for ascertain- ing weight of, from their patterns, 37 Copper— Rule to ascertain weight of, 37 Corbels— Rule for measurement of, 27 Cord of Wood— Dimensions of, 51 Core Wheel Cogs, wooden— Deprecia- tion on, 34 Core Wheels— Depreciation on, 34 Corn in Crib — Rule for measuring, 38 Corn Mills, Portable— Depreciation on, 34 Corn Meal Bolt— Prices of, 32, 33, 34 Corners — Rule 'for measurement of, 27 PAGE, Cornices, Enriched— Rule for measure- ment of, 27 Cornices, Plain— Rule for measurement of, 27 Cornices — Rules for measurement of, 26, 27 Cornices with Brackets, Enriched — Rule for measurement of, 26 Cornices with Corbels, Enriched— Rule for measurement of, 26 Cornices with Panels, Enriched— Rule for measurement of, 26 Cotton Mills— Depreciation on, 8 Cotton Wood Lumber, Stock of— Depreciation on, 16" Couplings and Shaftings— Deprecia- tion on, 34 Court Houses— Depreciation on, 9 Cranes — Depreciation on, 34 Crockery— Depreciation on, 15 ( Crockery, Stock of-Depreciation on, 17, 18 Cubes— Rule for ascertaining solidity of, 37 Cubic or Solid Measure— Table of, 51 Curbing— Rule for measurement of, 27 Cured Shoulders, Stock of— Deprecia- tion on, 17 Custom Mill, fifty barrels— Estimate of cost of, 32 Custom and Roller Mill, one-hundred- and-twenty-five barrels— Estimate of cost of, 32 Cut Stone— Rule for measurement of, 27 Cut Stone Setting— Rule for measure- ment of, 27 Cutlery— Depreciation on, 15 Cutlery, Stock of— Depreciation on, 14, 18 1~\ eaf ening— Rule for measurement -^ of, 27 Decimal Value of Divisions of Foot — Table showing, 42 Dimension Boards— Prices allowed for putting on, 27 Dimension Stone, Bridge Masonry — Rules for measurement of, 24 Dimension Stone, Footing— Rules for measurement of, 24 Dimension Stone, Surface Dressing- Rules for measurement of, 24 Dimensions of Cord of Wood, 51 Dimensions— Rules for measurement of, 29 Discount, Bank — Rule for ascertaining, 48 Discount, Commercial— What it is, 48 Discounts- Difference between Bank and Commercial, 48 Discount — Rule for ascertaining Bank Discount, 48 Discount, True— What it is, 47 Discount — What it is, 47, 48 Doors— Rules for measurement of, 29 Double Purifiers, Smith's— Prices of, 32, 33, 34 68 Tiffany's Digest Table of Contents— Continued. PAGE Druggists' Sundries, Stock of— Depre- Depreciations— Continued. PAGE. ciation on, 13 Drugs, Stock of— Depreciation on, 13 Bricli Dwellings, 5 Dry Goods, Stock of — Depreciation on. Brick Fire Brick Works, 9 13, 18 Bricli Flcur Mills, 9 Dry Measure— Table of, 52 Brick Foundries, 9 Duodecimals— Facts regarding, .21 Brick Glass Works, 9 Duodecimals— Rule for measuring by, 21 Brick Grain Elevators, 9 Duodecimals— What are. 21 Brick Hardware Works, 9 Dust Catchers, Prinz— Prices of, 32, 33, 34 Brick Hemp Warehouses, •Brick Hop Houses, 9 Dwellings — Depreciation on. 5 9 DweUings — Rule for ascertaining Brick Hotel Buildings, 7 approximate cost of by cubic Brick Hotel Stables, 9 contents 22, 23 Brick Ice Houses, 9 Dwellings — Rule for ascertaining Brick Infirmaries, 8 approximate cost of by superficial Brick Livery Stables, 9 contents. 20 Brick Machine Shop, 10 Brick Malt House, 10 DEPRECIATIONS Brick Nail Works, Brick Nut Works, 10 10 Brick Oil Factories, . 10 Percentages of, on the following. Brick Paper Mills, 10 Academies, brick or frame, 8 Brick Pork Houses, 10 Apparel, Family Wearing 15 Brick Potteries, 10 Artificial Flowers— Stock of, 16 Brick Rolling Mills, 10 Ash Lumber— Stock of, 16 Brick Sale Stables, 9 Asylums, brick or frame, 8 Brick School House Buildings, 7 Axe Factories, 8 Brick Soap Factory, 10 Babitted Boxes, 34 Brick Starch Factory, 11 Bacon— Stock of, 17 Brick Store Buildings, 6 Barns, 5, 6 Brick Sugar Refinery, 31 Bearings, 12 Brick Tanneries, 11 Bedding, 15 Brick Tobacco Factory, 11 Beds, 15 Brick Whiskey Warehouse, 11 Beech Lumber— Stock of, 16 Brick Woolen Mills, 11 Beer— Stock of, 13 Bridges, frame, Buildings, brick or frame, used a 8 Belting, • 12 34 LS Blast Furnaces, 8 Factories, 7, 8 Blocks, Omnibus, 6 Buildings, Veneered 11 Boarding Stables, brick or frame. 9 Bulk Meats— Stock of, 17 Boilers, 12 Candle Factory, brick or frame. 10 Bolt or Nut Works, brick or frame, 10 Caps-Stock of. 14, 18 Bolting Chests, 34 Carpets, 15 Bolting Cloths, 34 Cement Works, 8 Bolting Screens, Wire, 34 Chair Factory, Machinery in. 12 Books, 15 Cheese Factory, brick, stone or frame, 9 Books— Stock of. 13 Chests, Bolting 34 Boots— Stock of, 13 18 Chicago Whiskeys— Stock of. Churches, 17 Boxes, Babitted 34 7 Breakers, Coal 8 Clear Ribbed Sides— Stock of. 17 Breweries, brick or frame 8 Clothing— Stock of. Cloths, Bolting 13, 18 Brick Academies, 8 34 Brick Asylums, 8 Coal Breakers, 8 Brick Barns, 5 Cofleee— Stock of. 14 Brick Boarding Stables, 9 Collars— Stock of. 13 Brick Bolt or Nut Works, 10 Cooper Shop, brick or frame, 8 Brick Breweries, 8 Core Wheel Cogs, wooden. 34 Brick Candle Factory, 10 Core Wheels, 34 Brick Cheese Factory, 9 Com Mills, Portable, 31 Brick Church Buildings 7 Cotton Mill, brick or frame, 8 Brick Cooper Shop, 8 Cotton Wood Lumber, 16 Brick Cotton Mill, 8 Couplings and Shaftings, 34 Brick Court House, 9 Court House. Drick, stone or frame 9 OF Depreciations. 69 Table of Contents— Continued. Deprec I ATioNS— Continued . PAGE. 1 j Depreciations — Continued. page. Cranes, 34 Frame Nail Works, 10 Crockery, 15 Frame Nut Works, 10 Crockery— Stock of, Cured Shoulders— Stock of, 17, 18 Frame Oil Factories, 10 17 Frame i"aper Mills, 10 Cutlery, 15 Frame Pork Houses, 10 Cutlery— Stock of. 14, 18 Frame PoLteries, 10 Druggists Sundries— Stock of. 13 Frame Rolling Mills, 19 Drugs— Stock of. 13 Frame Sale Stables, 9 Dry Goods -Stock of. 13, 18 Frame Salt Works, 10 Dwellings, 5 Frame School Houses, 7 Elevator Belting and Cups, 34 Frame Soap Factory, 10 Elevators, brick and frame. 9 Frame Starch Factory, 11 Engines, 12 Frame Store Buildings, 6, 7 Factory, Axe, 8 Frame Sugar Refinery, 11 Factory, Candle, brick or frame, 10 Frame Tanneries, 11 Factory, Chair— Machinery in. 12 Frame Tobacco Factory, 11 Factory, Cheese, brick, stone or frame, 9 Frame Whiskey Warehouse, 11 Factory, Furniture— Machinery in 12 Frame Woolen Mills, 11 Factory, Oil, brick or frame, 10 Furnaces, Blast 8 Factory, Soap, brick or frame, 10 Furnaces, Iron, brick or frame, 9 Factory, Starch, brick or frame. 11 Furnishing Goods Gent's -Stock of, 13 Factory, Tobacco, brick or frame, 11 Furniture Factory, Machinery in, 12 Family Wearing Apparel, 15 Furniture and Fixtures, Store, 11 Fire Brick Works, brick or frame, 9 Furniture, Household 15 Fixtures and Furniture, Store. 11 Furniture— Stock of. 13 Flour Mill Machinery, 12, 34 Furs— Stock of. 13 Flour Mills, brick stone or frame. 9 Gearing, 12, 34 Flowers, Artificial— Stock of. 16 Gent's Furnishing Goods— Stock of, 13 Found ^ries, brick or frame. 9 Glassware, 15 Frame Academies, 8 Glass Works, brick. 9 Frame Asylums, 8 Grain Elevators, brick. 9 Frame Axe Factory, 8 Groceries— Stock of, 14, 18 Frame Barns, 5, 6 Hams — Stock of. 17 Frame Blast Furnaces, 8 Hard Maple Lumber— Stock of. 16 Frame Boarding Stables, 9 Hardware— Stock of, 14, 18 Frame Bolt and Nut Works, 10 Hardware Works, brick or frame 9 Frame Breweries - 8 Harness— Stock of, 34 Frame Bridges, Frame Buildings used as Factories 8 Hats— Stock of. 14, 18 8 Hemp Warehouses, brick or frame, ' 9 Frame Candle Factory, 10 Hickory Lumber— Stock of, 36 Frame Cement Works, 8 Hides— Stock of, 14 Frame Cheese Factory, 9 Highwines— Stock of. 15 Frame Cooper Shop, 8 Hoisting Screws, Bails, etc. 34 Frame Cotton Mill, 8 Hop Houses, brick or frame, 9 Frame Court House, 9 Hopper Stands and Shoes, 34 Frame Dwellings, 5 Hotel Buildings, 7 Frame Fire Brick Works, 9 Hotel Stables, brick or frame, 9 Frame Flour Mills, 9 Household Furniture, 15 Frame Foundries, 9 Ice Houses, brick or frame. 9 Frame Glass Works, 9 Infirmaries, brick or stone. 8 Frame Grain Elevators, 9 Instruments, Musical -Stock of, 16 Frame Hardware Works, 9 Iron Furnaces, frame. 9 Frame Hemp Warehouses, 9 Iron Gearing, 34 Frame Hop Houses, 9 Iron Pulleys, 34 Frame Hotel Buildings, 7 Iron Works, Machinery in, 12 Frame Hotel Stables, 9 Kentucky Whiskeys— Stock of, 17 Frame Ice Houses, 9 Knights Templar Equipments, 16 Frame Infirmaries, 8 Laces— Stock of, 16, 18 Frame Livery Stables, 9 Lard, Rendered— Stock of. 17 Frame Machine Shop, 10 Leather— Stock of, 15 Frame Malt House, 10 Leather Belting, 12, 34 70 Tiffany's Digest Table of Contents— Continued. Depreciations— Continued. Linn Lumber— Stock of, Livery Stables, brick or frame, Lumber— Stock of, Machine Shops, brick or frame, Machinery, Machinery in Chair Factory, Machinery in Flour Mill, Machinery in Furniture Factory, Machinery in Iron Works, Machinery in Planing Mills, Machinery in Woodworkers, Machines, Smut, Malt Houses, brick or frame, Manufactory Buildings, 7, 8, 9, 10, Meats, Bulk— Stock of. Medicines, Patent— Stock of, Middlings Purifiers, Military Goods— Stock of, Mill Curbs, Mill Spindles, Mill Stones, Mills, Cotton, brick or frame, Mills, Flour— Machinery in, Mills, Flour, brick, stone or frame ; Mills, Paper, brick or frame, Mills, Planing — Machinery in. Mills, Portable Corn Mills, Roller, Mills, Rolling, brick or frame. Mills, Saw, frame. Millinery Goods— Stock of. Mirrors, Miscellaneous Goods— Stock of, Musical Instruments— Stock of. Nail Works, brick or frame, Neckties— Stock of, New Orleans Syrup— Stock of, Notions—Stock of, 16, Nut or Bolt Works, brick or frame. Oak Lumber— Stock of, Oil Factories, brick or frame. Omnibus Blocks, Organs— Stock of. Paintings, Paper Mills, brick or frame. Patent Medicines— Stock of, Pianos, Pianos— Stock of, Pictures, Pine Lumber — Stock of, Planing Mill, Machinery in, Plated Ware, Plug Tobacco Factory, brick or frame, Plush— Stock of, Poplar Lumber— Stock of. Pork Houses, brick or frame. Pork Products— Stock of, Portable Corn Mills, Potteries, brick or frame. Pulleys, Purifiers, Middlings, 16 9 16 10 12, 34 12 12, 34 12 12 12 12 34 10 11 17 13 34 16 34 34 34 12, 34 16 15 10 13 15 16 15 16 12 15 11 13 16 10 17 34 10 12, 34 34 Depreciations— Continued. Queensw are— Stock of, 17, 18 Refinery, Sugar, brick or frame, 11 Rendered Lard— Stock of, 17 Reps— Stock of, 13 Ribbed Sides, Clear 17 Ribbons— Stock of , 16, 18 Roller Mills, 34 Rolling Mills, brick or frame, 10 Rubber Belting, 12, 34 Rubber Goods— Stock of, 17 Saddlery— Stock of, 14 Sale Stables, brick or frame. 9 Salt Works, frame, 10 Saw Mills, frame, 10 School Houses, 7 Screens, Bolting 34 Shafting, 12 Shafting and Couplings, 34 Shelf Hardware— Stock of, 14 Shirts— Stock of, 13 Shoes— Stock of, 13, 18 Shoulders— Stock of, 17 Smut Machines, 34 Soap— Stock of, 18 Soap and Candle Factory, brick or frame, 10 Society Goods— Stock of, 16 Soft Maple Lumber— Stock of, 16 Special Hazards, 7, 8, 9 Spouting and Stock Hoppers, 34 Stables, Boarding, Hotel, Livery or Sale, brick or frame, 9 Starch Factory, brick or frame, 11 Stationery— Stock of, 13 Stock Hoppers and Spouting, 34 Stone Academies, 8 Stone Asylums, 8 Stone Breweries, 8 Stone Cheese Factory, 9 Stone Church Buildings, 7 Stone Cooper Shop, 8 Stone Cotton Mill, 8 Stone Court House, 9 Stone Dwellings, 5 Stone Fire Brick Works, • 9 Stone Flour Mills, 9 Stone Glass Works, 9 Stone Hotel Buildings, 7 Stone Infirmaries, 8 Stone School House Buildings, 7 Stone Store Buildings, 6 Store Buildings, 6, 7 Store Furniture and Fixtures, 11 Stoves, 15 Straw Goods— Stock of, 16, 18 Sugars— Stock of, 14 Sugar Refineries, brick or frame, 11 Sycamore Lumber— Stock of, 16 Syrups— Stock of, 14 Tanneries, brick or frame, 11 Teas— Stock of, 14 OF Depreciations. 71 Table of Contents—Continued. Depreciations— Continued. Tobacco Barns,- 11 Tobacco Factories, brick or frame, 11 Tobacco Houses, 11 Tobacco Stemmeries, 11 Tools— Stock of, 14 Velvets— Stock of, 16 Veneered Buildings, 11 Walnut Lumber— Stock of, 16 Ware, Plated 15 Warehouses, Hemp, brick or frame, 9 Warehouses, Whiskey,brick or frame, 11 Wearing Apparel, 15 Whiskey Warehouse, TDrick or frame, 11 Whiskeys, Chicago— Stock of, 17 Whiskeys, Kentucky— Stock of, 17 Whiskeys— Stock of, 17 Willowware — Stock of, 17 Woodenware— Stock of, 17 Woodworkers— Machinery in, 12 Woolen Mills, brick or frame, 11 Works, Bolt or Nut, brick or frame, 10 Works, Fire Brick 9 Works, Frame Cement 8 Works, Glass, brick, 9 Works, Hardware, brick or frame, 9 Works, Iron— Machinery in, 12 Works, Nail, brick or frame, 10 Works, Nut and Bolt, brick or frame, 10 Works, Salt, frame, 10 XT' levator Belting and Cups— Depre -*— ' elation on. Elevators— Depreciation on, Elevators— Prices of, 32, 33, 34 Engines — Depreciation on, 12 Estimate of Cost of 50 barrel Custom Flour Mill, Estimate of Cost of 125 barrel Custom and Roller Flour Mill, Estimate of Cost of 230 barrel Roller Flour Mill, Estimate of Cost of 250 barrel Roller Flour Mill, Estimate of Cost of 500 barrel Roller Flour Mill, Estimating Profits — Rules for. Eureka Separators— Prices of, Eureka Smutters— Prices of, Excavations— Rules for measurement of. Excelsior Bran Dusters— Prices of. External Walls — Rules for measure- ment of, 34 32 32 33 33 34 46 33 33 24 25 "pactory. Axe — Depreciation on, * Factory, Candle— Depreciation on. Factory, Chair, Machinery in— Depre- ciation on. Factory, Cheese— Depreciation on, „ PAGE Factory, Furniture, Machinery in — Depreciation on, Factory, Oil— Depreciation on, Factory, Soap— Depreciation on. Factory, Starch— Depreciation on, Factory, Tobacco— Depreciation on. Family Wearing Appatel— Deprecia- tion on. Finishing Lumber— Prices allowed for putting on. Fire Brick Works— Depreciation on, Fixtures and Furniture, Store— Depre- ciation on, Flagging— Rule for measurement of, Floor Ai'ches— Rule for measurement of. Floor, Wall or Roof Measure— Rule for. Flooring— Prices allowed for laying, Flour Mill Machinery— Depreciation on, 12, 34 Flour Mills— Depreciation on, 9 Flour Mills— Estimates on, 31 to 34 Flour Mills— Estimate on fifty barrel Custom Mill complete. Flour Mills— Estimate on one-hundred- and-fif ty barrel Custom and Roller Mill complete. Flour Mills— Estimate on two-hundred- and-thirty barrel Roller Mill com- plete. Flour Mills— Estimate on two-hundred- and-fifty barrel Roller Mill complete, Flour Mills— Estimate on five-hundred barrel Roller Mill complete. Flour Packers— Prices of, 32, 33, Flour Scales— Prices of, 32, 33, Flowers, Artificial, Stock of— Depre- ciation on, Flues— Rules for measurement of. Fluid Measure— Table of, Folded Sheets-Table of, Founderies — Depreciation on. Frame Churches— Rule for ascertaining approximate cost of by cubic contents, Frame Dwellings— Rule for ascertaining approximate cost of by cubic contents, 23 Frame Store Buildings-^Rule of ascer- taining approximate cost of by cubic contents, 22, 23 Furnaces, Blast — Depreciation on. Furnaces, Iron— Depreciation on, Furnishing Goods, Gents', Stock of— Depreciation on. Furniture Factory, Machinery in— Depreciation on. Furniture and Fixtures, Store— Depre- ciation on. Furniture, Household-Depreciation on. Furniture, Stock of— Depreciation on, Furs, Stock of— Depreciation on, 32 32 32 23 72 Tiffany's Digest Table of Contents— Continued. PAGE. Gables— Rules f ^r measurement of, 26 Gateways— Rules for measure- ment of, 29 Gauged Work— Rules for measurement of, 26 Gearing— Depreciation on, 12, 34 Gearing— Prices of, 32, 33, 34 Gents' Furnishing Goods, Stock of— Depreciation on, 13 Giant Rolls— Prices of, 32 Gii-ders— Rules for measurement of, 29 Glassware— Depreciation on, 15 Glass Works— Depreciation on, 9 Gram in Bins— Illustration of rule for measuring capacity of, 35 Grain in Bins — Rule for measuring capacity of, 35 Grain Elevators— Depreciation on, 9 Grain— Rule for measuring by weight, 38 Grain— Table showing number of lbs. in bushel in various States, 39 Granite Paving— Facts regarding. Groceries, Stock of— Depreciation on, 14, 51 Hams, Stock of— Depreciation on. Hard Maple Lumber, Stock of— Depreciation on, Hardware, Stock of— Depreciation on, Hardware Works— Depreciation on. Harness, Stock of— Depreciation on, Hats, Stock of— Depieciation on, Hay— Rule for measuring, Hemp Warehouses — Depreciation on, Hickory Lumber, Stock of — Deprecia- tion on. Hides, Stock of— Depreciation on, Highwines, Stock of— Depreciation on, Hogs— Rule for ascertaining gross and net weight of, Hoisting Screws, Bails, etc.— Depre- ciation on, Hollow Walls— Rules for measurement of. Hop Houses— Depreciation on. Hopper Scales— Prices of, 33, Hopper Stands and Shoes— Deprecia- tion on, Hotel Buildings— Depreciation on. Hotel Stables— Depreciation on. Household Furniture— Depreciation on, 18 14, 18 38 34 Ice House— Rule for computing capa- city of, 35 Ice Houses— Depreciation on, 9 Ice — Rule for computing number of tons of, 35 Independent Square Piers— Rules for measurement of, 25, 26 Infirmaries— Depreciation on, 8 PAGE. Instruments, Musical, Stock of— Depre- ciation on, 16 Interest— Rules for calculating, 47 Interest — Rule for calculating partial payments, Interest— Rule for calculating at six percent., Interest— What it is. Iron Furnaces— Depreciation on. Iron Gearing— Depreciation on. Iron Pulleys— Depreciation on. Iron Works, Machinery in— Deprecia- on, 47 12 T oists, Cutting of, by piece— Rule for ^ measurement of, 26 Joists— Rules for measurement of, 29 Joists — Table showing number of feet in, 20 TZ" entucky Whiskeys, Stock of — ■'-^ Depreciation on. Kirk & Fender's Dust Catchers— Prices of. Knights Templar Equipments — Depre- ciation on, Kurth's Cockle and Separator— Prices of. Laces, Stock of— Depreciation on, 16, 18 Lackawanna. Coal — Number of cubic feet in a ton, 51 Lackaw^anna Coal — Weight of cubic foot of, 51 Land Measure — Table of, 52 Land— Rule for measuring, 38 Lard, Stock of — Depreciation on, 17 Lath— Number lequired for seventy yards of surface, 27 Lathing— Rule for measurement of, 27 Latitude— Table used in measuring, 51 Lead Castings— Rule for ascertaining weight of, from their patterns, 37 Lead Pipes — Table showing weight of per foot run, 43 Lead— Rule to ascertain weight of, 37 Leads— Table showing number in a pound of Book W^ork, 36 Leads— Table showing number of, in a Dound of newspaper work, 36 Leather Belting— Depreciation on, 12, 34 Leather, Stock of — Depreciation on, 15 Ledges — Rules for measurement of, 26 Lehigh Coal— Number of cubic feet in a ton, 51 Lehigh Coal— Weight of cubic foot of, 61 Lightning Calculator or Cross Multi- plication—Illustrations of, 48 Lightning Calculator or Cross Multi- pUcatiou— Rules for, 48 OF Depreciations. 73 Table of Contents— Continued. PAGE. Linear Measure— Table of, 52 Linn Lumber, Stock of— Depreciation on, 16 Linseed Oil— Rule to find quantity in gallons from specified number of pounds, 53 Lintels— Rules for measurement of, 29 Liquid or Wine Measure— Table of, 53 Little Giant Rolls— Prices of, 32 Livery Stables— Depreciation on, 9 Longitude — Table used in measuring, 51 Lost Policy Indemnity Bond— Form of, 63 Lumber Dealers use Board or Timber Measure, 19 Lumber— Prices of, 32, 33, 34 Lumber— Rules to ascertain number of feet of, 19 Lumber, Stock of— Depreciation on, 16 Lumber — Table showing number of feet in given sizes, 20 "N/Tachine Shops— Depreciation on, 10 -'■^-*- Machinery— Depreciation on, 12, 34 Machinery, Chair Factory —Deprecia- tion on, 12 Machinery, Flour Mill — Depreciation on, 12, 34 Machinery, Furniture Factory— Depre- ciation on, 12 Machinery, lorn Works— Depreciation on, 12 Machinery, Planing Mills — Deprecia- tion on, 12 Machinery, Woodworkers — Deprecia- tion on, 12 Machines, Brush— Prices of, 33, 34 Machines, Cockle— Prices of, 32 Machines— Prices of, 32, 33, 34 Machines, Smut— Depreciation on, 34 Machines, Smut— Prices of, 32, 33, 34 Malt Houses— Depreciation on, lo Manufactory Buildings— Depreciation on, 7, 8, 9, 10, 11 Marking Goods to make specific profits, —Rule for, 37 Masons' Work— Rules for measure- ment of, 24 to 28 Meal, Corn, Bolt— Prices of, 32, 33 Measures of various Capacity— Table showing dimensions of, 42 Meats, Stock of— Depreciation on, 17 Medicines, Patent, Stock of— Depre- ciation on, 13 Merchandise— Rules for marking, to make specific profits, 37 Middlings Purifiers— Depreciation on, 34 Military Goods, Stock of— Deprecia- tion on, 16 Mill Curbs— Depreciation on, 34 Mill, Custom— Estimate of Cost of 50 barrel capacity, 32 Mill Machinery— Depreciation on, 12, 34 32, 33, PAGE. Mill, Roller— Estimate of ;Cost of 125 barrel capacity, 32 Mill, Roller -Estimate of Cost of 230 barrel capacity. Mill, Roller— Estimate of Cost of 250 barrel capacity. Mill, Roller— Estimate of Cost of 500 barrel capacity, Mill Spindles— Depreciation on, Mill Stones— Depreciation on, Mill Tools— Prices of. Mills, Corn— Depreciation on. Mills, Cotton — Depreciation on, Mills, Flour— Depreciation on. Mills, Paper— Depreciation on. Mills, Portable Corn— Depreciation on, Mills, Portable— Prices of, Mills, Roller— Depreciation on, Mills, Roller— Prices of, 32, 33, Mills, Rolling— Depreciation on. Mills, Saw - Depreciation on, Millinery Goods, Stock of— Deprecia- tion on, Millwright Work— Prices of, 32, 33, 34 Milwaukee Dust Catchers— Prices of, 34 Mirrors— Depreciation on, Miscellaneous Goods, Stock of— Depre- ciation on, Miscellaneous Measures — Table of, Moline Separators— Prices of, Mortar— Quantity of lime, sand and hair required for one-hundred square yards, Mouldings— Rule for measurement of, Multiplication— Contractions in. Multiplication, Contractions in — Rules for. Musical Instruments, Stock of —Depre- ciation on. 33 27 27 48 48 16 N' ail Works— Depreciation on, Nails, Lath — Number required for seventy yards of surface, Nails— Number of pounds allowed to one thousand f^t of lumber, Nails— Number of pounds allowed to one thousand shingles. Niches— Rule for measurement of. Neckties, Stock of— Depreciation on. New Orleans Syrup, Stock of— Depre- ciation on. New York Currency, (old style). Newspaper, Measurement — Table showing number of ems in a line of different size of type, and number of lines required for 1000 ems, 36 Newspaper Work — Table showing space in inches filled by 1' 00 ems of matter of different sizes of type, 36 Notions, Stock of— Depreciation on, 16, 18 Nut or Bolt Works— Depreciation on, 10 74 Tiffany's Digest Table of Contents—Continued. PAGE. /^ak Lumber, Stock of— Deprecia- ^"-^ tion on, 16 Oil Factories— Depreciation on, 10 Omnibus Blocks— Depreciation on, 6 Openings — Rules for measurement of, 26 Organs, Stock of— Depreciation on, 16 ID ackers, Bran— Prices of, 33, 34 ^^ Packers, Flour— Prices of, 32, 33, 34 Packing— Rule for measurement of, 26 Paintings— Depreciation on, 15 Panels, Cutting of —Rule for measure- ment of, 26 Panels — Rules for measurement of, 26 Paper, Copying, Sizes of sheets— Table of, 50 Paper, Drawing, Sizes of sheets— Table of, 50 Paper— Illustration of Rule to ascertain equivalents of, 35 Paper Mills— Depreciation on, 10 Paper— Rule to ascertain equivalents of, 35 Paper, Sizes of sheets— Table of, 50 Paper— Table of, 50 Paper — Table showing quantity of, required for books of various sizes, 44 Paper, Wall— Rule for measuring, 38 Parallelopipedons— Rule for ascertain- ing solidity of, 37 Partial Loss, Receipt for— Form of, 60 to 62 Partial Loss, Statement of — Form of. 60, 61 Partition Walls, Intersections of —Rules for measurement of, 25 Patent Medicines, Stock of— Deprecia- tion on, 13 Pebble Paving— Facts regarding, 51 Pendants— Rule for measurement of, 27 Pianos — Depreciation on, 15 Pianos, Stock of— Depreciation on, 16 Pictures — Depreciation on, 15 Piers— Rules for measurement of, 25, 29 Pilasters— Rules for measurement of, 25, 29 Pilasters— Rule for measurement of, 27 Pine Lumber, Stock of— Depreciation on, 16 Piston — Rule of ascertaining area of, 35 Planing MiU, Machinery in— Deprecia- tion on, 12 Plastering Cornices, Surface Dressing- Rules for measurement of, 24 Plastering, Plain Surface — Rules for measurement of, 24 Plastering— Rule for measurement of, 27 Plated Ware— Depreciation on, 15 Platform Scales— Prices of, 33, 34 Plug Tobacco Factory-Depreciation on, 1 1 Plush, Stock of— Depreciation on, 13 Polygon Pier Work — Rules for measurement of, 25 Poplar Lumber, Stock of— Deprecia- tion on, 16 PAGE. Pork Houses— Depreciation on, 10 Pork Products, Stock of— Depreciation on, 17 Portable Corn Mills— Depreciation on, 34 Potatoes — Rule for ascertaining num- ber of bushels of. 38 Potteries— Depreciation on, lo Present Value— Rule for ascertaining, 48 Pressed Brick Work — Rule for measure- ment of, 27 Prinz Dust Catchers— Prices of, 32, 33, 34 Prisms— Rule for ascertaining solidity of, 37 Profits— Definition of, 46 l^rofits — Rules for estimating, ''46 Profits, Specific— Rule for marking goods to make, 37 Projections— Rules for measurement of, 25, 26 Proof of Loss— Form of, 63 Proof of Loss, Railroad— Form of, 63 Pulleys — Depreciation on, 12, 34 Purifiers, Middlings— Depreciation on, 34 Purifiers— Prices of, 32, 33, 34 Purifiei-s, Smith's, Double— Prices of, 32, 33, 34 Queensware, Stock of— Depreciation on, 17, 18 Quirks— Rule for measurement of, 27 TD acking— Rule for measurement of, 26 -'^ Rag Stone Paving — Facts regard- ing, 51 Railroad Proof of Loss— Form of. 63 Receipt for Partial Loss— Form of, 60, 61, 64 Recesses, Cutting of —Rule for measure- ment of, 26 Recesses— Rules for measurement of, 25, 2{i Reels— Prices of, 32, 33, 34 Reels, Scalpnie:- Prices of, 32, 33, 34 Reference— Tables of , 50, 51, 52, 53, 54, 55 Refinery, Sugar— Depreciation on, 11 Re-Insurance Proof of Loss — Form of, 64 Rendered Lard, Stock of— Deprecia- tion on, 17 Reps, Stock of— Depreciation on, 13 Ribbed Sides, Clear, Stock of— Depre- ciation on, 17 Ribbons, Stock of— Depreciation on, 16, 18 Richmond Bran Dusters— Prices of, 34 Richmond Brush Machines— Prices of, 34 Richmond Scourer— Prices of, 34 Rings— Rule for measurement of, 27 Roller and Custom Flour Mill— Esti- mate of Cost of 125 barrel, 32 Roller Flour Mill— Estimate of Cost of 230 barrel, 33 Roller Flour Mill-Estimate of Cost of 250 barrel, 33 OF Depreciations. 75 Table of Contents— Continued. PAGE. Roller Flour Mill— Estimate of Cost of 500 barrel, 34 Roller Mills— Depreciation on, 34 Roller Mills— Prices of, 32, 33, 34 Rolling Mills— Depreciation on, 10 Rolls, Giant— Prices of, 32 Roof, Floor or Wall Measure— Rule for, 53 Rosettes— Rule for measurement of, 27 Round Pier Work— Rules for measure- ment of, 25 Round Timber — Rules to ascertain number of feet of, 19 Round Walls— Rules for measurement of, 25 Rubber Belting— Depreciation on, 12, 34 Rubber Goods, Stock of— Depreciation on, 17 Rubble Work— Rules for measurement of, 24 Rule Joints— Rule for measurement of, 27 Saddlery, Stock of —Depreciation on, 14 Sale Stables— Depreciation on, 9 Salt Works— Depreciation on, 10 Sash Frames— Rules for measuring, 20 Saw Mills — Depreciation on, 10 Scales— Prices of, 32, 33, 34 Scalping Reels— Prices of 32, 33, 34 Scantling— Table showing number of feet in, 20 School Houses— Depreciation on, 7 School House— Rule for ascertaining approximate cost of by cubic contents, 23 Screens, Bolting— Depreciation on, 34 Separator and Cockle Machines, Kurth's— Prices of, 32 Separator Machines— Prices of, 32 Separators— Prices of, 32, 33, 34 Shafting and Coupling— Depreciation on, 12, 34 Shafting— Depreciation on, 12 Shafting— Prices of , 32, 33, 34 Shelf Hardware, Stock of— Deprecia- tion on, 14 Shingles— Prices allowed for laying, 27 Shirts, Stock of— Depreciation on, 13 Shoemakers Measure— Table of, 52 Shoes, Stock of— Depreciation on, 13. 18 Shoulders, Stock of— Depreciation on, 17 Siding and Flooring — Proportion allowed for laps and matching, 27 Siding— Prices allowed for putting on, 27 Sills —Rules for measurement of, 29 Slots, Cutting of— Rule for measure- ment of, 26 Slots— Rules for measurement of, 25, 26 Smith's Double Purifiers— Prices of, 32, 33, 34 Smut Machines— Depreciation on, 34 Smut Machines— Prices of , 32, 33, 34 Soap, Stock of— Depreciation on, 18 PAGE. Soap and Candle Factory— Deprecia- tion on, 10 Society Goods, Stock of— Depreciation on, 16 Soft Maple Lumber, Stock of— Depre- ciation on, 16 Solid or Cubic Measure— Table of, 51 Special Hazards— Depreciation on, 7, 8, 9 Specific Profits — Rule for marking goods to make, 37 Spouting and Stock Hoppers— Depre- ciation on, 34 Square Measure — Table of, 52 Square Timber — Rules to ascertain number of feet of, 19 Stables, Boarding, Hotel, Livery or Sale— Depreciation on, 9 Starch Factory— Depreciation on, 10 Statement of Partial Loss— Form of, 60, 61 Stationery, Stock of— Depreciation on, 13 Steam Boiler — Equivalent in horse power, 35 Steam Boiler — Rules to ascertain heat- ing surface, 35 Steam Boiler — Rules to ascertain horse power of, 35 Steam Engine— Rule for ascertaining horse power of, 35 Steam— Rule for ascertaining quantity of water required, 35 Stevens' Roller Mill— Prices of, 33 Stock Hoppers and Spouting — Depre- ciation on, 34 Stone Arches— Rules for measurement of, 25 Stone Fronts— Rules for measurement of, 26 Stone, Lime and Sand required for one- hundred cubic feet of wall, 27 Stone, Run of— Prices of, S2, 33, 34 Stone Work— Rules for ascertaining number of perches of stone in wall, 29 Stone Work— Rule for measurement of, 30 Stone Work— Table showing number of perches and cubic feet of stone in walls of different thickness, 30 Store Buildings — Rule for ascertaining approximate cost of by cubic contents, 23 Store Furniture and Fixtures — Depre- ciation on, 11 Stoves — Depreciation on, 15 Straw Goods, Stock of— Depreciation on, 16, 18 Sugars, Stock of— Depreciation on, 14 Sugar Refineries— Depreciation on, 11 Superficial Contents— Rules for ascer- taining cost of buildings by, 20 Surveyors' Long Measure— Table of, 52 Surveyors' Short Measure — Table of, 52 Sycamore Lumber, Stock of— Depre- ciation on, 16 Syrups, Stock of— Depreciation on, 14 76 Tiffany's Digest of Depreciations. Table of Contents— Continued. PAGE. n^anneries— Depreciation on, 11 -•- Teas, Stock of— Depreciation on, 14 Timber Measure— How to measure. 19 Timber — Rules to ascertain number of feet of, 19 Timber— Table showing number of feet in, 20 Time— Illustration of Table showing number of days from any day or month to same day in any other month, 49 Time — Table showing number of days from any day or month to same day in any other month, 49 Tin Castings — Rule for ascertaining weight of, from their patterns, 37 Tobacco Barns— Depreciation on, 11 Tobacco Factories— Depreciation on, 11 Tobacco Houses — Depreciation on, 1 1 Tobacco Stemmeries — Depreciation on, 1 1 Tools, Mill— Prices of, 32, 33, 34 Tools, Stock of— Depreciation on, 14 Toothing— Rule for measurement of, 26 Trimmers— Rules for measurement of, 29 Trimmings— Rules for measurement of, 26 Troy Measure— Table of, 53 Trucks. Bag— Prices of, 32 True Discount— What it is, 47 Tubs— Rule for gauging, 41 Tuckpointing, and Cleaning Fronts, etc., — Rules for measurement of. 27 Tuckpointing — Rules for measurement of, 24 Type— Illustration of Rule to find weight of, 35 Type— Rule to find weight of, 35 TJ nity— Table of, Vault Covers— Rule for measurement of, 27 Velvets, Stock of— Depreciation on, 16 Veneered Buildings— Depreciation on, U T A/al'i Floor or Roof Measure— Rule Wall Paper— Rule for measuring, 38 W^all Tops— Rules for measurement of, 26 Walls, Circular— Rules for measure- ment of, 25 Walls, External — Rules for measure- ment of, 25 Walls, Hollow— Rules for measure- ment of, 26 25 25 25 np— Depreciation on, iskey — Depreciation PAGE. Walls, Round— Rules for measurement of, Walls, Partition— Rules for measure- ment of, Walls, Partition, connecting with Stone Walls — Rules for measurement of. Walnut Lumber, Stock of— Deprecia- tion on, Ware, Plated— Depreciation on Warehouses, Hem, Warehouses, Whisl on. Wearing Apparel — Depreciation on. Weights and Measures, Miscellaneous, -Table of, Wells— Table showing capacity of. Wells — Table showing capacity in U. S. Ale gallons or hogsheads. Wheel Cogs, Core, wooden— Deprecia- tion on, 34 Wheels, Core— Depreciation on. 34 Whiskey Warehouse — Depreciation on, 11 Whiskeys, Chicago, Stock of— Depre- ciation on. Whiskeys, Kentucky, Stock of— Depre • ciation on, Whiskeys, Stock of — Depreciation on, Willowware, Stock of — Depreciation on, Windows — Rules for measurement of, 25, 29 Wine or Liquid Measure— Table of, 53 Wood Conveyors— Prices of, 32, 33, 34 42 17 17 Wood, Cord of— Dimensions of. Wood, Cotton, Lumber, Stock of — Depreciation on, Woodenware, Stock of — Depreciation on, Woodworkers, Machinery in— Depre- ciation on. Woolen Mills — Depreciation on. Works, Bolt and Nut — Depreciation on, W^orks, Fire Brick — Depreciation on. Works, Frame Cement — Depreciation on. Works, Glass — Depreciation on. Works, Hardware— Depreciation on, Works, Iron, Machinery in — Deprecia- tion on. Works, Nail— Depreciation on. Works, Nut and Bolt— Depreciation on. Works. Salt— Depreciation on, Wrought Iron Bolts— Rule for ascer- taining weight of. 7inc Castings— Rule for ascertaining -< weight of, from their patterns, 37 TIFFANY'S SPECIAL AGENTS' AND ADJUSTERS' ASSISTANT. TENTH EDITION, REVISED AND ENLARGED. The Special Agents' and Adjusters' Assistant although designed for the daily use of the field workers of the Insurance business, and as an office reference book, is well adapted to the requirements of all who are engaged either in professional or mechanical pursuits. It has been compiled with great care, is full of valuable information, is unquestionably the best and most practical work of the kind ever published, and one that in all of its departments, fills the requirements of the practical workers of the profession. The Law of Insurance and references to standard authorities and adjudicated cases, will be of great service to Managers of Companies, Officers, Adjusters, Special and Local Agents, as well as Attorneys, in preparing their cases. The tariffs of the various State Boards are complete and will assist Special as well as Local Agents in whatever section of the country they may be engaged. The entire Tariffs promulgated by the various State organizations or Boards acting under the sanction of the Union, are published in full in this book. This book gives numerous statistics on many subjects that are very essential to Special Agents, General Agents or Managers, and particularly to Adjusters, and is intended not only as a work of ready reference for the experienced Adjuster or Special Agent, but also a work of instruction for those who are just starting in this most important and intricate branch of the business. It is unquestionably a vade mecum of all matters that ordinarily come within the range of a Special Agents' or Adjusters' work, and is also exceedingly valuable to Architects, Contractors or Builders. The book is replete with valuable tables and other data. The various detailed estimates given for Flour Mills of various sizes, together with the Price-List of Mill Machinery of all kinds, are exceedingly valuable. The rules given for ascertaining the approximate cost of buildings by cubic contents, and superficial contents will prove of assistance. Every Manager, Special Agent or Adjuster, as well as Local Agents, Contractors, Builders, Machinists and members of the Legal profession should have a copy of this valuable book. Price Five Dollars. Sent by registered mail, postage paid, upon receipt of price. THE INSURANCE REFERENCE BOOK. ^ We have in preparation a book entitled The Insurance Reference Book, which is one of the most exhaustive ^orks on the Law of Insurance that has ever been published. Its arrangement differs from the ordinary Law Book, and covers a very wide range, including references from most of the standard authorities as well as several thousand references to adjudicated cases in the Courts of the various States and Canada and the Supreme Court of the United States. This book will be of great service to Officers and Managers of Companies, and Adjusters, and invaluable to, and ready reference for Attorneys in preparing their cases. SUGGESTIONS TO SOLICITORS- This valuable and elementary Instruction Book is designed mainly for the use of beginners in soliciting risks for fire insurance. This work covers all the points necessary to give a new beginner in the business of fire insurance, such instruction as will enable him to fully acquaint himself with the duties which devolve upon him, and which are so essentially important to the Company to which he submits applications. A new feature in fire insurance is treated in this book, to- wit : The proper method of ascertaining the value of buildings, the line a company can safely assume, and the rate it should charge. It will aid the Solicitor in bringing out all the different hazards in the risk and make proper charge therefor. A feature we believe not in any other Insurance Instruction Book. These books are being used now by a large number of Solicitors, and the Companies who have provided their Solicitors with them are hearty in their commendations of the work and the results attained by their use. We believe that this work has no equal as an elementary Instruction Book for Solicitors. Price Fifty Cents, sent postpaid upon receipt of price. Companies desiring these books in quantities for their Solicitors will be quoted special terms upon application to us. *'It stands at the Head." Tiffany's Book of Policy Korms, FOR FIRE INSURANCE AGENTS, FOURTH EDITION, REVISED AND ENLARGED. This Book of Policy Forms is the most complete, elaborate and finished "work of its kind ever published, and will commend itself to Managers of Insurance Companies and Insurance Agents in all parts of the Globe. Each and every form is adapted to the requirements of the insurance business of the present age. This edition has been revised and enlarged and is superior in every way to any book of a similar character ever published. The arrangement is in accord with the principles of correct underwriting, and each form is complete within itself. The Index is elaborate and any form desired can be readily found. The Standard Riders for the States of New York, Michigan and Min- nesota as well as the forms used by the Chicago Fire Underwriters' Associ- ation are given in this book. Agents using these forms will afford indemnity to their patrons and at the same time protect their companies, and it is believed that these lorms will prove of inestimable value to the fraternity and fire underwriting. We keep in stock a large variety of printed Policy Forms similar to those to be found in this book. Agents desiring forms similar to these, will find it to their advantage to write us, giving the page of this book and the Form desired. Every Manager, General Agent, Local or Soliciting Agent should have this book of Policy Forms. Price for Single Copy, $ 2,00. Sent post paid upon receipt of price. Your orders are solicited. Special terms will be given to Companies desiring these Books in quantities for their Agents. POLICY LABELS. We manufacture to order, all kinds of Policy Labels or Stickers for Insurance Agents, Brokers and Companies, either in colors or plain. ^ These Labels are gummed on back and ready for use. We quote prices. as follows : 1000 Labels «3 50 I 3000 Labels $5 50 2000 " 4 50 I 5000 " 7 50 If desired in larger quantities please write to us for estimates. Your orders are solicited. RUBBER STAMPS. We are prepared to furnish any style of Rubber Stamps required, at most reasonable prices. ESTIMATES CHEERFULLY FURNISHED AND YOUR ORDERS ARE SOLICITED. TIFFANY'S INSTRUCTION BOOK FOR FIRE INSURANCE AGENTS. TWENTY-SIXTH EDITION. The success attending the publication of the former editions of this exceedingly valuable work, is without precedent, and the universal report is that it is without question the most practical work of its kind ever pub- lished and one that fully meets the requirements of companies and local agents, and this is evidence by the fact that many of the Companies have adopted it, as preferable to all others, for the use of their local agents. It is written from a practical standpoint, and is full of useful informa- tion and instruction not only for the experienced agent, but also those just commencing in the business. Each department of an Insurance Agent's work, from the time he receives his appointment, until it is completed, is explained in detail, and complete instructions given as to the use for which each blank or book is intended, as well as the proper manner of using them. The Digest of Depreciations which has been prepared with great care, will be found valuable to the local agents in determining the value of buildings and stocks, and in this manner prevent over insurance. The Tariff of Rates given, as well as the Forms of Policies, are exceed- ingly valuable to the agent. This edition has been thoroughly revised and enlarged, and many new Policy Forms added including the Standard Riders for New York, Michigan and Minnesota. Price for single copy $1,50. Companies desiring these books in quantities for their Agents will be quoted special terms upon application to us. Sent postpaid upon receipt of price. ADJUSTERS' CABINET. Our Adjusters' Portfolio's are being used by many of the Special Agents and Adjusters throughout the various sections of the Country. They are made of leather, size 9x14 inches, so as to take in the regular Proof of Loss blanks and are about two inches thick. We are frequently asked what assortment of blanks are included in our Adjusters' Cabinet, and in order that our friends and patrons may under- stand what they are ordering, we give the following list of Adjusters' Blanks: 12 Proofs of Loss (Long Form). 12 Partial Loss Receipts. 12 " " (Short Form). 12 Total Loss Receipts. 12 Appraiser's Blanks— Building. 12 Builders' Proposals for Repairs. 12 " " —Personal. 12 " Estimates for Repairs. 12 Adjusters' Agreements. 12 " Receipt for Making Estimates. 12 Schedule Blanks for other Insurance. 12 " Contracts. 12 Schedules for Damages. 12 Appraisers' Receipts for Services. 12 Adjusters' Statement of Loss. 12 Assured Certificates of Acceptance of 12 Adjusters' Certificates. Repairs. The price of Adjusters' Cabinet with blanks is - - - $ 5.00 The price of Adjusters' Portfolio with blanks is - - - 9.00 THE STANDARD POLICY. The Tiffany Standard Policy op Indemnity is said to coverall the essential points of Insurance; fully protecting the Company in regard to the terms upon which it assumes the risk, and yet recognizing all the rights the assured may have in his claim for indemnity against loss or damage to his interest in the property specified. This revision of the current form of policy, is believed to be the most concise, brief and harmonious— having all the points relating to each other grouped together and the fewest words — of any form in general use, and is in accord with the principles and practice of fire underwriting from the standpoint of to-day. It is arranged so the conditions and limitations under which the risk is accepted, are grouped together on one side, while the requirements in the event op a fire, are grouped together on the other side, and so separating the two, avoids the objection generally made that the conditions and limitations are too numerous; a point often made against a Company when a claim is on trial before a jury. The changes in the conditions have been suggested by practical insurance men, also by attorneys, who have had most to do with the legal application of such conditions. The conditions now cover all the strong points in the current forms, and strengthen many of the weak. ones. This Policy is designed to protect both parties and their interests, without giving undue advantage to either. It protects the Company in regard to the terms upon which the risk is assumed without prejudice to the claim of assured. The limiting phraseology used, is believed to meet the requirements of the business of to-day. It is an axiom of the law that the contract shall be construed most strongly against the party who makes it, hence the underwriter who frames the policy should state plainly, and without ambiguity, the terms and conditions upon which the risk is assumed, or failing to do this, the Courts will construe the language used most favorable to the insured or claimant. It is therefore very important for Insurance Companies to plainly define in their policies the exact conditions, limitations and requirements of the contract; this can best be done by the limiting phraseology used in this Policy. This Policy has received the highest commendations from many practical and prominent Underwriters, as well as members of the legal profession in various sections of the country. Mr. Charles H. Case, of Chicago, the well known Underwriter and Manager of the Royal Insurance Company of Liverpool, in his remarks before the North- Western Fire Underwriters' Association at the meeting held September, 1888, relating to the current form of Policy said: " I would sugrgest that it should be as concise and short as it could be, and still be I property" the word "indemnify'' and the covenants are a part of the consideration, and each head or paragraph is printed so you can read it at sight, and read the obligations placed upon the insured to perform." The No- Waiver Clause, which is a part of this PoHcy has been decided by the Supreme Court of the State of Wisconsin in the case of Knudson vs. Hekla Fire Insurance Co., 43 N. W. Rep. 954, to be valid and will protect the Company against waiving any of its rights, preliminary to the adjustment of a claim, or in any action taken to ascertain the validity of such claim. Correspondence is solicited with Managers of Companies contemplating a new edition of Policy. BI^ANK BOOK 3 We keep in stock many styles of Blank Books and manufacture to order all kinds of Blank Books with any style of Ruling: and Binding desired. Our facilities for this class are unexcelled. Our Blank Book Department is under the supervision of practical and skillful workmen, and our books are unsurpassed by any House in the West. Thousands of them are being used in various sections of the country, and the universal comment is that they give unqualified satisfaction. IVlerctLariLtQ, NIamj.fa.ctu.rers, Banlcers, Insuranc© Oompanies and. tti© F*ij.t>lio Oenerally, will consult their own interests by sending to us for estimates before placing their orders for Blank Books. Your orders are solicited. POLICY IvABE)I^S. We manufacture to order, all kinds of Policy Labels or Stickers for Insurance Agents, Brokers and Companies, either in colors or plain. These Labels are gummed on back ready for use. We quote prices as follows: 1000 Labels $3 50 13000 Labels $5 50 2000 " 45015000 " 7 59 If desired in larger quantities please write to us for estimates. Your orders are solicited. 1V1A.30NI0 BI^ANKS AND BOOKS. We keep in stock a large variety of Blanks and Books suitable for Masonic and other Secret Societies, and our facilities for furnishing Lodges, Chapters, Consistories, Commanderies and other Societies are unsurpassed. Applications for Degrees. Applications for Membership. By-Laws. Committee Notice Blanks. Committee Report Blanks. DiAPLOMAS. DiMITS, Dues Books. Notification Blanks. Masonic Ode Cards. Membership Cards. Receipt Books. Record Books. Knights Templar Ascension Day Service. Summons Blanks. Visitors Registers, Etc. Send to us for estimates on any kind of Society Printing or Supplies that you may require. Estimates cheerfully furnished. All large orders sent C. O. D., unless otherwise arranged. Cash must accompany all small orders from individuals for our goods unless parties are known to our House or give satisfactory references in Chicago. Masonic and other Society Cards Furnished on Short Notice. BUILDING AND LOAN ASSOCIATION BLANKS AND BOOKS. We keep in stock a full assortment of Blanks and Books for Building and Loan Associations, and can furnish any quantities desired on short notice. We also manu- facture to order any kind of Blanks or Books required by Societies of this kind. Send for estimates, stating the kind of Blanks or Books desired and the number of each kind required. We sell Building and Loan Association Blanks in any quantity required. TE^STIMONIALS. WHAT OUR PATRONS SAY OF OUR BOOKS AND BLANKS. New Orleans, La., October, 4, 1882. Dear Sirs:— Tiffany's Instruction Book for Fire Insurance Agents has been received. We are very much pleased with it, and would request you to send us more copies for our Agents. Yours Truly, J. TUYES, President. Cincinnati, October 23, 1882. Gentlemen:— Enclosed find check for S15.00, to pay for Expiration Register, No. 954, size 4, which came on time and pleases us. Yours Truly, ADAM GRAY & CO. Marietta, Ohio, November 24, 1882. Gents:— The Local Agents' Policy Register, No. 987, Size 2, is received and is very satisfactory. Yours Very Truly, HENRY BOHL. Marion, Ohio, December 2, 1882. G^nts:— Expiration Register, No. 953, Size 2, sent me in November, fills a long felt want. Yours Respectfully, G. S. McGUIRE. Quincy, Illinois, December 6, 1882. Dear Sii-s:— I shall recommend our Agents to purchase your Instruction Book. Very Respectfully, RICHARD JANSEN, Sec. Omaha, Nebraska, January 4, 1883. Gents:— Please find enclosed draft for $15.00, in payment of bill for Expiration Register. We think it is a beauty, and the ver5^ thing we need. Yours Truly, MURPHY & LOVETT. St. Charles, Mo., January 15, 1883. Gentlemen:— Enclosed please find P. O. order to pay for Tiffany's Instruction Book. Have examined the same and find it full of valuable information. Yours, WM. S. GROSS. New Orleans. La., January 24, 1883. Gentlemen:— Enclosed please find money order in payment of enclosed bill, which be kind enough to receipt and return to us. The order was filled just as we wished it, and we beg to thank you for your nice observance of our directions. Yours Truly, GEO. H. FROST, Sec'y- New Orleans, Oct. 10, 1886. Dear Sirs:— I think the Tiffany Policy better than anything in use, and hope it will not be long before something like it is adopted by all the Companies. Yours truly, CLARENCE F. LOW. WytheviUe, Va., October 24, 1887. Gents:— Register No. 953, size 2, received. I think the Register is excellent. RespectfuUy, AUG. HEUSER. Nashville, Tenn., November 17, 1887. Gents:— Enclosed please N. Y. exchange for five dollars in full for Expiration Register Form No. 969, size 2. Yours Respectfully, W. B. ARMISTEAD, Jr. Jonesville, Michigan, November 19, lt)87. Gents:— I think your Diagram paper the best and nicest paper I have ever seen. Yours Truly, WM. M. RANSON. Fort Smith, Ark., November 29, 1887. Gents:— Enclosed find P. O. Order for five dollars, due you for Expiration Register No. 899, size 2. Respectfully Yours, PATERSON & PARKER. Decatur, Alabama, December 5, 1887. Gtents:— Enclosed find New York Draft for five dollars. The Register Form No. 969, size 2, much admired and gives satisfaction. Very Respectfully, W. W. HEDGES & CO. Omaha, Neb., December 8, 1887. Gents:— Have been using one of your Expiration Registers, Form No. 953, for some years and being fully satisfied with it desire you to forward me another as soon as possible. Yours Truly, M. R. RISDON. Jefferson City, Mo., Nov. 16, 1889. Gents:— Calendars are gotten up in good style— first-class work. I herew" draft for $40.00 to balance the bill or Nov: 9. Please remit receipt and oblige, I herewith enclose _. ^_ i oblige. Yours truly, F. W. ROER. Chicago, November 28, 1887. (jents: — I have examined the book entitled "Tiffany's Special Agents and Adjusters'' Assistant, "particLilarly the ninth edition, revised and enlarged and find it brimful of most valuable information and suggestions, together with a large number of tables and rules for ascertaining quantities, weights, etc., of a large variety of subjects, indeed, nearly everything necessary to meet every variety of losses, on both real and personal property; with a table of contents or index, all in the most convenient and intelligible form possible; and although having been in the business upwards of forty years, I would not be without a copy of this book for ten times its cost — the subject is of too great magnitude and the ten thousand details no one can always possibly call to mind when wanted, H. S. DURAND, GenU Adjuster, Home Insurance Co. of N. Y. Des Moines, Iowa, April 23, 1887. Gentlemen:— Have just received the "Special Agents and Adjusters Assistant'' and looked through it carefully. We regard it as indispensable to an Insurance Office as is a cook-stove in a well regulated kitchen. Inclosed find our check, with exchange to pay for same. Yours truly, THEO. F. GATCHEL, Sec'y, Des Moines Fire Ins. Co.* Freeport, 111. Oct. 14. 1887. Gentlemen: — ^Will you please send us half a dozen more of your "Special Agents and Adjusters' Assistant," the same as we ordered about six months or a year ago, your last edition. I think they are a very valuable book for a special. Yours truly, FRED. GUND, Sec'y German Insurance Co. San Francisco, Cal., May 9, 1887. Gentlemen: — Your kind favor of the second inst. is at hand. I forward you to-day per postal order $500 in payment for your Special Agents and Adjusters Assistant. It is a very fine edition and something that every Special Agent or Adjuster should have. The legal decisions given therein by you are a special feature that recommends the book very highly to any one in our business. With many thanks, I beg to remain Yours very truly, G. 0. PRATT, General Agent, California Insurance Company. Lincoln, Neb., Dec. 12, 1887. Gentlemen: — Some time ago my Company sent me a copy of your latest book for use of Special Agents and Adjusters, and asked my opinion of it. I replied, in substance, that it was "a good thing." I want to say now, after a more careful perusal of it, and use of it in the field, that it is considerably more than that — that it is the best work of the kind extant. I would almost as soon think of doing without my salary as trying to get along without your book. If the best Special wants to know how little he knows, he need only read it through. As Bismarck said of Mark Twain's War Map: "I never saw anything like it," and after 2.5 years experience as Local and Special Agent and Adjuster I can only add, that I couldn't have written a better one myself. Yours truly, JNO. I. UNDERWOOD, State Agent, Commercial Union Assurance Co. Grand Rapids, Mich., April 9, 1887. Gents:— Your Adjusters Assistant received. * * i think it a very complete work and would not like to part with it. Enclosed find check for five dollars in payment of the bill for same. Very truly yours, A. M. GRANGER, Sec'y. Kalamazoo, Mich. . April 11, 1887. Gents:— Special Agents and Adjusters Assistant duly at hand. Think it will be of much service to me. Very truly yours, H. F. CORNELL, Special Agent. Selma, Alabama, April 14, 1887. Gents:— Enclosed we hand you draft on New York for ^5.00, in payment of bill for Special Agents and Adjusters' Assistant, which is at hand and we think quite an improvement on the old editions. Yours truly, E. H. JONES, Sec'y. Yankton, Dakota, April 23, lo87. Gents: — Tiffany's Special Agents and Adjusters' Assistant received. You cannot be commended too highly for your valuable work It should be in the hands of every Adjuster. Yours truly, D. W. C. TANNER, Sec'y. Aspen. Col., May 1, 1887. Gents: ^-Herewith find check in payment of bill for Special Agents and Adjusters' Assistant sent me by registered mail. I am very much pleased with it indeed. Very truly yours, JOHN D. BRANSFORD. Reading, Ohio, January 20, 1890. Dear Sirs:— Your Expiration Register Form 954, received. I have used several kinds of Expiration Registers, but think this the best arranged I have ever seen, and it gives entire satisfaction, Yours very truly, F. H. VORJOHAN. Dallas, Texas, March 10, 1890. Dear Sirs:— The General Agents' Record, Form No. 495, arrived in good shape. It is entirely satisfactory. Thanking you for your prompt attention, we are, Yours very truly, PARKS & SHUMARD, Gen'l Agents. East Las Vegas, N. M., May 2, 1888. Gentsr-Iamjustiareceiptof Special Agents and Adjusters' Assistant sent me bv mail and for whicti I hand you postal order for $5.03. From a hasty glance throu-h the book I thmk I shall be well pleased with it. Yours very truly, EDWARD HENRY. r^ 4. TV- J ^ , ^ ^. . Des Moines, Iowa, May 5, 1887, Gents:— I hand you check for $o.00 m payment of copy of Special Aleuts and Adjusters^ Assistant. We are well pleased with the book and may find opportunity for using other copies in the future. Very truly yours, J. C. CUMMINS, Sec'y. ^^„.. T*.v,- 1 ^1 *^- ^ ,r- , , ,, Keokuk, Iowa. May, 18, 1888. Cxents,— 1 think the Adjusters' book a valuable one. Respectfully HOWARD TUCKER, Sec'y. /> . m-i- Burlington, Iowa, May ""Q, 1888 aents:--Tiffany's Special Agents and Adjusters' Assistant. It is a pleasure 'to recommend and aid m mtroducing so valuable a book to Insurance men with whom I am m daily contact. Truly yours, S R. HOLMES, Manager. ^ ^ „ , , „ , Bowling Green, Ky., January 10, 1888. Gents:— Enclosed find P. O. Order for Expiration Register, Form No. 954, size 2, which came duly to hand and is the very thing we wanted. Respectfully, COOKE & HILL. Burlington, Iowa, February 18, 1888. Gents:— Enclosed find Express Order in payment of Expiration Register No. 953, No. 2, received this day. We are well pleased with the Register. Yours Truly, BRENIZER & DUNCAN. Chicago, May 17, 1888. Gents:— Please have prepared for us with Company's name printed on, one thousand copies of your Special Hazard Survey Form No. 231, and obhgre. Yours Truly, H. C. EDDY, Resident Secretary. Aberdeen, Miss., May 17, 1888. Gents:— Enclosed find P. O. order to pay account for Street Book No. 876, and Expira- tion Register No. 954, we are very much pleased with the books. Yours very truly, C. H. ECFORD & CO. Toronto, Canada, June 5, 1888. Gents:— The Universal Expiration Register No. 954, came safely to hand as advised. Thank you very much. Yours Truly, J. H. EWART, Genl. Agent. Chambersburg, Pa., June 15, 1888. Gents:— I am in receipt of Tiffany's Special Agents' and Adjusters' Assistant which I ordered from you some time ago, and have examined it carefully and consider it one of the best works of its kind and think every Insurance man ought to have une. Yours Very Truly, B. N. HERMAN, Special Agent. Grand Rapids, Mich., Nov. 14, 1888. Gents:— The Expiration Register, Form No. 1002, Size 2, is received; am very much pleased with the book. Yours truly, A. M. GRANGER, Sec'y. Charleston, S. C, March 8, 1889. Gents:— The books ordered have arrived and are very satisfactory. With thanks for your promptness, I am, Yours truly, H. T. McGEE. Gainesville, Texas, April 11, 1889. Gents:— We have received our Expiration Register, and we are well pleased with it; please accept our thanks for your selection. Enclosed please find our check for $15.00, the amount due you by us for said Register. We think this is S15.00 well spent. Very truly yours, STONE & BLANTON . Meridian, Miss., Aug. 1st, 1889. Gents:— ***** Permit me to thank you for your promptness and say that I am very much pleased with the Adjusters' Portfoho sent me. It is simple, cheap, durable and useful, and I w^ould just as leave try to do without my salary as to be without the Portfolio. Yours truly, EDWARD W. McCERREN, Special Agent. Portland, Oregon, Aug. 28, 1889. Gents:— I am in receipt of your letter of 16th inst. and package of Blanks and Books by Registered mail. The latter are both interesting and valuable, and were well worth the amount of your bill. Yours truly, HERBERT FOLGER, Mngr. Abilene, Kansas, Sept. 11, 1889. Dear Sirs:— The shipment of Calendars duly received, and we beg to thank you for the prompt handling of the order and the neat results attained. Yours truly, W. A. BURBANK, Sec'y. Pensacola, Florida, Nov. 9, 1889. Gents:— The blanks we ordered from you were duly received and are entirely satis- factory. Yours truly, KNOWLES BROS. Philadelphia, June 9, 1887. My Dear Sir:r-A.ccept my thanks for the copy to-day at hand of your Special Agents and Adjusters' Assistant and Digest of Depreciations, which you have been so kind as to put me in possession of . This compendium of advice and experience is very valuable, and so far as I know is unequaled in thoroughness by any work of like kind. You have done a great service to the fraternity, and I trust the time may come when we can all take leisure in this busy occupation of ours, to con the lessons and heed the advice of your valuable book. Believe me, Sincerely yours, THOS. H. MONTGOMERY. ^ Chambersburg, Pa., June 15, 1888. Gent-:— I am in receipt of Tiffany's Special Agents aad Adjusters' Assistant which I ordered from you some time ago, and have examined it carefully, and consider it one of the best works of its kind and think every Insurance man ought to have one. Yours very truly, B. N. HERMAN, Special Agent. Harrisburg, Pa., Sept., 16, 1887. Gents: — I have your favor of 14th inst., also registered package containing Adjusters' Assistant, for which I thank you. I enclosed P. O. order for $5.00 in payment of bill for same. Yours very truly, WM. B. HAMMOND, Special Agent. Cincinnati, Ohio, Sept., 17, 1887. Gents:— Adjusters' Assistant received. Enclosed find our check for $5.00 in pay- ment of same. Yours truly, WM. A. HALL, Sec'y. Glens Falls, N. Y., Sept., 18, 1887. Gents: — * * After a short but careful perusal of your Special Agents and Adjusters' Assistant it has proved satisfactory. Yours Respectfully, N. R. GOURLEY. New York, Oct.. 5, 1887. Gents: — We enclose check for $5.00, for one copy of Special Agents and Adjusters' Assistant. Yours truly, THOS. JAMES, General Agent. Clinton, Iowa, Oct., 10, 1887- Gents:— Enclosed find $5.00 for one copy of Special Agents and Adjusters' Assistant. Yours truly, D. L. RYDER, Sec'y. Valuable Books.— We are in receipt of a very handsome work which is destined to meet with a very large sale. It is an insurance Trautwine. No civil engineer goes out without his pocket edition of Trautwine, and we do not think it probable that any Special will hereafter be found without a copy of "Tiffany's Special Agents and Adjuster" manual in his pocket. The book is a handsomely gotten up work. The, book only needs to be seen to be appreciated. Price $5.00.— T/ie Insurance World. " Tiffany's Special Agents' and Adjusters' Assistant and Digest of Depreciations" (ninth and enlarged edition) has just appeared from the press of H. S. Tiffany & Co., Insurance Publishers of this city— compiled by Mr. H. S. Tiffany, the ex-general agent and adjuster and well known author of the Instruction Book for Fire Insurance Agents, Text Book of Policy Forms, Digest of Depreciations, Series of Standard Blanks and Books, Expiration Registers, etc. The first fifty pages are devoted to the legal questions most frequently encountered by those for whom the book was published. Here fire insurance, insurable interest and partnership interests are very clearly defined, and interesting and valuable details are given as to the location of personal property, the construction of the pohcies and the effect of its various clauses, riders and conditions, and the conditions and limitations of the insurance, all arranged under sub-heads, each receiving several paragraphs and each being considered as legally interpreted. Require- ments in the event of a fire, pertinent points relative to cancellation and hints to special agents also have a place. The minimum tariffs of the state boards and associations governing Illinois, Michigan, Wisconsin. Iowa, Minnesota, Dakota, Missouri, Kansas, Nebraska, Colorado, Wyoming, New Mexico and Texas are given, as are those of the South Eastern Tariff Association. The forms of agreement for local boards and the rules and regulations appear in their respective chapters. There are rules for fixing rates, " rules for ascertaining stock or personal property loss from agreed data or books of account," rules for computing this, rules for measuring that, rules for everything. There are tables, too, tables almost without end, showing the capacity of this, the number of feet in that and the weight of the other, and still more tables (and price lists) showing the cost of everything under the sun. There is a chapter on the apportionment of fire losses, too, and another especially for adjusters. The closing pages are occupied by the "Digest of Depreciations." The book is excellent in its arrangement and exhaustive in its details. It is handsomely bound, is printed on very fine paper. It ought to have a large saie.— The Investigator. The ninth edition of Tiffany's "Agents' and Adjusters' Assistant " is an improve- ment over all other editions of this valuable work, so carefully compiled by Mr, H. S. Tiffany, of this city, although when the eighth edition came out it appeared as if it would be impossible to better it. Mr. Tiffany, by reason of his experience as an adjuster and underwriter, and more lately as a publisher of insurance blanks and literature, has eminently fitted himself for this business of compilation, and has made a great success of it. The information imparted in the pages of closely printed matter is something that all adjusters should certainly have, and which, in fact, they cannot do without. It contains formulas, tariffs, legal decisions and other most important data connected with underwriting, and is certainly one of the best and most practical books ever issued. In addition to all the other valuable matter contained in the book there is appended the twenty-fifth edition of Tiffany's Digest of Depreciations.— T/ie Argus. l-n. \^\ji^\jia.Liyjii