Chapter C: H. Hunter

Advertising Manager,
Elliott-Fisher Co.

FRANK C. MORSE
Filing Expert.

Secretary,
Browne-Morse Co.

H. E. K'BERG
Expert on Loose-Leaf
Systems.

Formerly Manager,
Business Systems Department, Burroughs
Adding Machine Co.

EDWARD B. WAITE
Head, Instruction
Department, American School of
Correspondence.

Authorities Consulted

The editors have freely consulted the standard technical and business literature of America and Europe in the preparation of these volumes. They desire to express their indebtedness, particularly, to the following eminent authorities, whose well-known treatises should be in the library of everyone interested in modern business methods.

Grateful acknowledgment is made also of the valuable service rendered by the many manufacturers and specialists in office and factory methods, whose coöperation has made it possible to include in these volumes suitable illustrations of the latest equipment for office use; as well as those financial, mercantile, and manufacturing concerns who have supplied illustrations of offices, factories, shops, and buildings, typical of the commercial and industrial life of America.

JOSEPH HARDCASTLE, C. P. A.
Formerly Professor of
Principles and Practice of Accounts, School
of Commerce, Accounts, and Finance, New York
University.

Author of "Accounts
of Executors and Testamentary Trustees."

HORACE LUCIAN ARNOLD
Specialist in Factory
Organization and Accounting.

Author of "The
Complete Cost Keeper," and "Factory Manager
and Accountant."

JOHN F. J. MULHALL, P. A.
Specialist in
Corporation Accounts.

Author of "Quasi
Public Corporation Accounting and
Management."

SHERWIN CODY
Advertising and Sales
Specialist.

Author of "How to Do
Business by Letter," and "Art of Writing and
Speaking the English Language."

FREDERICK TIPSON, C. P. A.
Author of "Theory of
Accounts."

CHARLES BUXTON GOING
Managing Editor of
_The Engineering Magazine_.

Associate in
Mechanical Engineering, Columbia University.

Corresponding Member,
Canadian Mining Institute.

F. E. WEBNER
Public Accountant.

Specialist in Factory
Accounting.

Contributor to The
Engineering Press.

AMOS K. FISKE
Associate Editor of
the _New York Journal of Commerce_.

Author of "The Modern
Bank."

JOSEPH FRENCH JOHNSON
Dean of the New York
University School of Commerce, Accounts, and
Finance.

Editor, _The Journal
of Accountancy_.

Author of "Money,
Exchange, and Banking."