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of lading, (2) the duplicate, (3) the shipping order, and (4) the memorandum.

The original bill of lading is usually sent to the consignee, or, if it be an order shipment, to the bank at his place of business so that he can obtain possession of it and, by this means, possession of the goods.

The carrier retains the shipping order as a station record of the shipment, and as the shipper's instructions from which its billing is made and to which, in the event of controversy, reference is to be made.

The duplicate and the memorandum are returned to the shipper.

Where shipments are made for the account of some jobber, these four sets are used as follows: the original is sent to the consignee, and the duplicate to the jobber; the memorandum is retained by the shipper, and the billing instructions, or shipping order, is retained by the carrier.

In instances where jobbers are not involved, sets of three will be sufficient, namely, the original bill of lading, the shipping order, and the memorandum.

The forms are arranged alike and bear the same conditions; so it is possible, and, in fact, customary to make out the several forms at one operation by the use of carbon paper or other manifold processes.

Since the bill of lading serves a dual purpose, in that it is a receipt for the goods shipped and sets forth the contract of shipment between the shipper and the carrier, great care should be taken in making out these documents. If the activities of the department warrant it, it is recommended that a bright young man be employed in a junior clerical capacity for this sole purpose.

It has been said before that service and rates are

the controlling essentials with respect to transportation offerings. But a customer may wish to get his goods with all possible dispatch, and as a consequence rates become secondary; or he may be in no particular hurry for the goods, and expects them to be forwarded in the least expensive manner.

Many clients, however, leave this matter entirely to the judgment of the firm. Some industrial concerns express themselves on the subject in this way: When the matter of shipment is left to us, we always choose the cheapest method. This includes not only the selection of routes but packing as well. When this responsibility rests with the industry, it is well to have the quotation clerk insert on the bill of lading the rate of freight applying from point of shipment to destination, and the route over which the rate applies.

In this connection, attention is directed to the slip, Fig. 29, that is sent to customers of the Baker-Vawter Company with their bills of lading. It may well be inferred that the practice adds materially to the satisfaction of their clientele.

SHIPPING RECEIPTS

Many commercial houses and industrial enterprises are concerned with limited items of shipment. The outbound shipments of a patent medicine plant, for example, are jugs and advertising matter. Or, on the other hand, the individual shipments of a wholesale grocery house might be so numerous and diversified that it will be impracticable, if not impossible, to indicate them in the spaces provided for that purpose on the bill of lading.

As a result of this condition, individual lines of

A NEW FEATURE OF BAKER-VAWTER

SERVICE

Our traffic man, Frank E. Coombs, spends most of his time looking out for our customers' interests.

Now he is showing the correct freight rate on all Bills of Lading to make sure that you pay the very

lowest amount of freight on shipments from Baker-Vawter Company.

Look at the Memorandum copy of the Bill of Lading enclosed with this notice. Right above your name you see some headings and in one of them the correct rate from Benton Harbor, Michigan, to your town.

When you get the freight bill, check
it up with this Bill of Lading to see
that you are charged the correct
weight and the correct rate. In
other words don't pay more than
you should.

During the past few months, Baker-Vawter Company has collected from the railroads overcharges amounting to a large sum.

Yes, it costs money to do this,obut it will save you money, and will help gain and hold the good will of enough of you to mean more business to Baker-Vawter Company.

Honestly, now, can you get such setvice elsewhere?

BAKER-VAWTER COMPANY endeavor have devised special shipping forms to suit their requirements. These forms list the articles in which they deal, and provide an appropriate space in which to indicate the number and style of packages that may be shipped. A notation or a clause provides that the shipment so described is subject to the terms and conditions of the uniform bill of lading of the carrier.

Manufacturers of Baker. Vauter Ledgers, Accounting Records

and Binding Devices, Steel Filing Sections and Supplies CHICAGO BENTON HARBOR, MICH. HOLYOKE

FIG. 29.-A Service Announcement

In cases where these special forms are practicable, their use will eliminate a considerable amount of clerical labor necessary in preparing the usual bill of lading form.

DBAFTS

For the delivery of goods sold on consignment, C.O.D. as it were, and transported by freight, the 80called "shipper's order form of bill of lading" is used. The industry notifies the customer at destination and consigns the shipment to his order. To get possession of the goods, the notified consignee must first obtain the bill of lading from the local bank by paying for the shipment.

Where such bills of lading are prepared by the traffic department, the original copy, after it has been properly executed, should be passed to the financial department so that the draft, invoice, and other necessary documents can be attached, and the negotiable papers then transmitted to some bank at destination, and the customer notified so that he may be prepared to accept the shipment on its arrival.

MANIFESTS

On shipments destined to foreign countries, adjacent or nonadjacent manifests are required. They are intended primarily for the convenience of the customs officers.

A specimen form of manifest appears in Fig. 30. Detailed instructions are printed on the back of this form for the guidance of shippers. Under normal conditions, no goods can be shipped out of the country until such a manifest has been satisfactorily filed. Special attention is directed to the necessity for careful and accurate description of the goods that are þeing shipped. The shipper is required to certify to the correctness of the manifest, either in person or thru a duly authorized representative whose credentials have been filed at the customs house.

This matter, however, pertains especially to the export department, a subject which will be considered in another section of this work.

EXPORT LICENSES

In times of war, it is necessary to curtail the exportation of foodstuffs and materials that are needed to prosecute the war successfully, and as a consequence, the government intervenes and prohibits the exportation of such goods.

To make sure that alien enemies residing in the country do not circumvent the prohibitions of the law, export licenses are required. The first step in making a foreign shipment is to procure such a license.

Regulations such as these are issued by various war trade boards appointed by belligerent countries, and in cases involving shipments from or to countries engaged in war, the question of whether export licenses are required or not, should be given careful consideration.

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