Chapter XXIX: Departmental Accounting

DEPARTMENTAL ACCOUNTING -- EXPENSE ACCOUNTS -- DEPARTMENTS --
PURCHASES -- INVENTORIES -- STORE ACCOUNTS -- LABOR CHARGED TO
DEPARTMENTS AND SUB-DIVISIONS -- GENERAL PRINCIPLES.

=Why and How.=--The large packing houses are usually operated on a departmental basis, so that monthly or yearly, a balance can be drawn off showing the profit and loss of each department. There is a great advantage in handling a large business in this manner, for it is probable that while in the aggregate the house is making money, there might be departments that are losing money continuously without being detected unless each one is put on an individual basis.

Each department is made a separate business carrying its proportion of the divisible expenses, buying the raw product and supplies going into the manufacture and receiving credit for all sales effected in the same manner as if owned by an individual and the business conducted at some remote point. The raw material transferred from one department to another is charged. At the end of each period, or weekly, those in charge, put a price on all the different products transferred from one department to another, generally using the market price which could be obtained if sold outside.

This method of analysis frequently shows that the department has lost money. It may develop that some other manufacturer has developed a field wherein he can pay a price for the raw product in excess of its value as used in the department and that it should be sold for cash rather than to use it for manufacturing purposes.

=Expense Account.=--There are a number of expense accounts that are borne upon an allocation, that is, apportioned among several departments, perhaps by percentage of sales, units in use, tonnage or other means devised by the ingenuity of the accountant, all with a view to an equitable division. These embrace, for example, Steam-Expense, which, as its name implies, is the cost of producing steam subdivided into four general uses,--cooking, power, lighting and refrigerating. Each made up of all items going into its cost. This provides a total of four items.

Administrative or Executive Expenses embrace the cost of office, telegraph, telephone, stationery, printing, advertising, insurance, interest and all other items of general expense. There are also some general plant expenses that are itemized for other purposes that may be included in this ledger account, or divided upon some basis and charged to the departmental ledger account.

=Department.=--The parent products are cattle, sheep and hogs. These are subdivided into accounts about as follows:

_Cattle._ _Hogs._ _Sheep._
Beef Fresh Pork Mutton
Hides Sweet Pickle Skins
Oleo Dry Salt
Casings Lard Refining
Tallow Sausage
Fertilizer Smoke House
Bones
Tongue
Tripe and Pigs Feet
Beef Cutting
Beef Cellars
Veal

Where one subdivision, such as Tongue, embraces several kinds of products, like sheep, beef and pork, it is operated as one department and not further sub-divided. Usually the outside departments are separated so that the departmental results are ascertainable. The divisions are carried on indefinitely depending upon the size of the business.

=Purchases.=--All purchases of every nature that can be charged directly so are distributed from purchase vouchers. The departmental manager and foreman have a direct interest in these and usually look out for all supplies and like expense items.

=Inventories.=--An actual physical inventory is taken at the terminating date of each month or period, making a record of the items of every nature on hand that is a liquid asset and not usually including interests which are charged off as an item of expense.

=Store Account.=--To avoid duplication of purchases of material used, it is usual to have a general store in which these are carried and dispersed to operating departments on order. This store account usually includes the distribution of mechanical labor, such as pipe fitters, carpenters, machinists and labor of similar classes, being charged out to the department requiring their services.

=Labor.=--Plant labor is a large item of the expense of manufacture and one that is controllable within measure by the management. There are certain standards of divisions recognized by practice and for such departments if the business be large it is well to have a weekly analysis and a cost per unit developed. For a lesser business, monthly will serve. This expense item keeps the departmental men on the alert and serve as a basis of distribution of labor for departmental ledger purposes.

A system of labor classification is as follows:

(1) _Cattle Yards._--All labor in the care of cattle from arrival at plant, and delivering into knocking pens.

Includes expense items of caring for cattle, cleaning pens, troughs, feeding and driving.

(2) _Cattle Killing._--All labor on handling cattle from pens and delivering dressed beef to coolers.

Includes all labor expense beginning with knocking cattle and all items of labor involved in the dressing of cattle and all the disposal of parts, as follows:

_Hides_ dropped on floor ready for inspection.

_Beef_ completely dressed, washed, weighed and delivered in the cooler department.

_Casings_, the gut sets delivered on floor ready for collection or passed to chute.

_Tallow fats_ pulled from animal ready for disposal by rough tallow gang.

_Heads and feet_ delivered on floor ready for picking up by rough tallow gang.

_Blood_ passing to reservoir ready for pumping or flowing to fertilizer department.

The killing of cattle cost shall include all labor for washing premises, grinding choppers, filing saws, or mechanic in charge of machinery and equipment other than breakdowns or repairs.

(3) _Rough Tallow Department._--Heads, taken from Killing Department, delivery constituting separation from the animal. Perform all labor of separating heads into various parts and delivery to the receiving department of fats, horns, meats, bones, tongues, all meat parts, washed and in proper merchantable or manufacturing condition.

_Feet_, the picking up of feet and deliver to bone department.

_Casing_, the delivery of the gut sets to the casing department upon the bench where the casings are cleaned and removed.

_Fats_, the collection of all fats from killing floor, casing department or where produced and the delivery to the oleo oil or tallow departments.

_Paunches, etc._, the opening, cleaning and disposal of paunches, reeds, tripe in all their parts.

_Plucks_, the collection of the heart, liver, lungs and the separation into fats, refuse or meats and the disposal of the parts.

(4) _Coolers._--Include expense of chilling beef in chill rooms, spreading for chilling, receiving, chilling and caring for small meats and the labor of packing and shipping to manufacturing departments.

Includes sorting, tagging and loading in cases or on wagons or delivery to cutting department.

(5) _Casing Department._--The expense of removing casing from the entrails and the complete manufacture of rounds, middles, bungs, weasands and bladders whether salted or blown or dried. Complete manufacture includes all work up to and placing in packages and shipping.

(6) _Hides._--The labor involved in taking hides from floor where dropped, inspecting, fleshing, splitting ears, washing, dipping, draining, salting and curing. The taking up, packing, loading and delivery to car, conveyance for shipment.

(7) _Bone Department._--Includes all labor in manufacturing bone products such as horns, hoofs, manufacturing, bone grinding, bone and neatsfoot oils. The collecting and drying of pizzles and sinews, manufacture includes the packing and shipping of all products.

Per ton handled. Sum of weight received and weight shipped.

(8) _Oleo Department._--The expense for manipulating raw fat to make oil, stearin, tierce, pack and ship. Fat is considered as delivered to oleo department when placed in chilling or washing vats. Includes cooperage work occurring in oleo department. The skimming of all catch basins connected with and a part of the oleo department.

(9) _Tallow._--Labor for inspecting, products, filling tanks, cooking, pressing and all other work involved in making tallow or grease. Tallow to be tierced for shipment includes all labor for skimming catch basins and collecting the fats.

(10) _Fertilizer Department._--The collection of tank water and the care including evaporation and returning of skimmed grease to rendering department. The drying, storing, grinding, packing and shipping of tankage. The collection, cooking, pressing, drying, screening, bagging and shipping of blood.

(11) _Hog Killing._--All expense involved in dressing pigs from their receipt in yards to delivery in chill rooms. Including any attention in pens, cleaning pens.

The dressing of pigs completely, including the disposal and disposition of all offal and the delivery of separated offal to rendering tanks or to chill rooms. Include all labor, cleaning department, utensils and equipment. At times this department is separated into a dressing department which performs all labor incidental to dressing the hog, all labor on the heads and entrails being separated into another item.

(12) _Hog Cutting._--To begin with the receipt of pigs at cooler. To cut pigs into various parts and dispose of said parts. Sausage department, lard refinery, rendering department or to curing cellars. Includes packing of any and all cut meats for disposal for sale.

(13) _Pork Trimming Room._--This department takes the fats as delivered to them by the hog cutting gang, performs the trimming and assorting of same, delivering the lean trimmings to the sausage or curing departments, and the bones or fat to the lard tanks.

(14) _Curing Cellars._--The expense for curing, salting, boxing and packing meats, being all labor of every nature involved on the receipt from cutting department to its disposal, as a finished product.

Includes unloading supplies and boxes. Includes all overhauling and any labor involved in curing processes. This department is usually divided into sweet pickle and dry salt sections upon the basis of the meat handled by each--but operated entirely separate.

(15) _Sausage Department._--Expense for manufacturing sausage in all its work from receipt of green meat to its saleable condition boxed, and shipped. Includes smoking, boiled ham, work. This department is at times divided into a manufacturing and shipping department, in which case the manufactured goods are delivered to the packing room.

(16) _Lard Refining._--The expense for handling processing, manufacturing, packing and shipping lard, including all labor used on receipt and care for supplies.

(17) _Smoke House._--The soaking, washing, scrubbing, smoking, inspecting, packing and shipping of all meats, care of houses and all supplies.

(18) _Tripe and Pig Feet._--The receiving of raw tripe from the rough tallow gang, washed ready for use. The cleaning, curing, packing, shipping, pig feet as cut from ham or shoulder and their complete manufacture ready for shipment.

(19) _Beef Curing._--This department takes products as delivered to it, curing and loading same or delivering to next department. The cleaning of ox lips is charged to this department. Also against tongue department for curing, packing and loading tongues.

(20) _Sheep Killing._--To be the complete expense for dressing sheep from their receipt in the pens to delivery to chill rooms; including all occupations, necessary thereto except the disposal of sheep offal and sheep by meats.

(21) _Sheep Tallow._--All labor on sheep other than that described in the preceding paragraph, including disposal to manufacturing departments of all parts and of all meats to the chill rooms. Involving all work on sheep offal other than sheep casing.

=General Principles.=--The following items describe the intent of the instructions.

(22) _Delivery._--Constituted by trucking the product into the department and unloading the trucks or in case mechanical means such as conveyors are provided for delivering from one department to another, delivery is constituted by placing in the conveyor leading to the department.

(23) _Cleaning._--Each department is to keep clean the premises, utensils and equipment used by it in the operating or manufacture.

(24) _Supplies._--Each department is to receive, unload, care for, and be responsible for all packages, such as wrappings, tins, boxes, bags, kits, barrels, tierces, or casks, used for filling with product produced in that department.

(25) _Shipping or Loading._--The item of shipping or loading expense shall be borne by the respective producing departments, upon a pro rata basis.

(26) _Returned Utensils._--Any department using a vehicle for the delivering of the product to another department shall take the vehicle, truck or car back to the originating department.

(27) _Cleaning and Icing Cars._--This department includes all labor of cleaning and icing cars and hooking up same for beef loading. The cleaning of refrigerator boxes being done by this department, a transfer is made against the departments using same on the basis obtained from the relative number of boxes used in each department.

(28) _Steam Expense._--The total labor, cost for taking coal from quantity store alongside boiler room, to and firing boilers and disposal of ash. Includes all boiler cleaning, conveyor attention and labor connected with pumps on water connected with the making of steam. Expense of transportation from ship not included. Expense per ton fuel burned.

(29) _Power Expense._--All labor for engineers, engine watch, oilers, janitors, pumpmen, ammonia or brine piping tenders, electricians or other labor attendant to or used in the production of electrical power, refrigeration, water production on pumping of water or brine.

(30) _Repair Department._--Machinery. In this item are to be included all expense for wages for machinists, blacksmiths, pipe fitters, tin smiths and workers in metal, performing work for repairs for operating departments.

(31) _Carpentry._--In this item, shall be included wages for all carpenters or wood workers and their helpers used in performing work for repairs for operating departments.

(33) _Laborers._--Under this class shall be included the wages of all employes other than those named in the two preceding sections for operating departments.

(34) _Store Department._--In this item is to be included all labor employed in the stores department for disbursing and distributing and the accounts of the repair, carpentry, labor and kindred departments. Items not directly chargeable to operating departments.

TOPICAL INDEX

A

Abattoir Building 15

Absorption Equipment 34

Accounting, Departmental (Chapter XXIX) 453

Acidity of Milk 424
Test for Determining 426

Adopting of Refrigerating System 35

Advantages of Fireproof Construction 28

Advice as to Exhaust Steam 58

Air Circulating 37

Ammonia 30
Compression System, Diagram (Fig. 15) 30
Machines 29
Value, Slime from Intestines has High 204

Animal Feeding 189

Antwerp Back Cut (Fig. 146) 331

Approval of Plans 28

Arrangement of Butterine Factories 422

B

Back, Clear (Fig. 133) 300
Fat, Test on, Converted into Neutral and Prime Steam Lard 344

Backing Hides 100

Backs, Pork (Fig. 122) 286, 325

Bacon Bellies, Smoked Breakfast (Fig. 123) 287
Curing Fancy 317
Hogs 267
Choice (Fig. 111) 270

Balanced Brine System 38

Barrel Pork, Curing 327

Barreled Beef 123, 225
Pork 324

Basement Freezers 88

Beef, Barreled 123, 225
Bladders 213
Bungs 212
Carcasses Being Split and Hung on Trolley, View of, (Fig. 42) 102
Casings, Machines for 214
Description of 208
Chucks (Fig. 48) 122
Cooler, View in, of a Chicago Packing House (Fig. 20) 66
Coolers, Dividing 60
Cuts 116
(Pounds) Average Weight of Straight 118
Domestic 62
Freezing 64
Glass Jar 225
Grading 118, 131
Hams, (Fig. 49) 124
Curing 222
Formulas for Curing 223
Smoked, Shrinkage of 225
Stripping 222
Tests on Smoking Regular 224
Handling 61
Hearts 218
Hides and Tallow, Yield of 107, 108, 111, 113
Hides, Building of Packs 133
Diagram of (Fig. 52) 128
Green 126
Proper Storage for 129
Salting of 132
Shrinkage of 130, 134
Trimming of Green 133
Truck for Carting (Fig. 51) 126
Livers 217
Loading 64
Loins (Fig. 45) 119
Middles 211
Miscellany (Chapter XXIII) 217
Percentage of Various Cuts 115
Plates, Shanks and Flanks 123
Ribbing 63
Ribs (Fig. 46) 120
Rounds, (Fig. 47) 121
Surplus 222
Shanks (Fig. 50) 125
Smoking Dried 370
Spreader, Ordinary (Fig. 40) 100
Spring (Fig. 41) 101
Switches, Salting 133
Tails 218
Tongues 219
Test on Freezing 221
Trimming of 63
Trimmings 225
Weasands 213

Bellies, Curing 316
Pork (Fig. 121) 285

Belly Pork 325
Rib (Fig. 134) 303

Bladders, Beef 213

Blades and Ribs, Cattle 167

Bleaching Kettle 349
Lard 350

Blood 201
and Tankage, Quotations and Values 203
Cooking 202
Handling 202
Pressing 202
Storing 202

Blow-off, Operating the Tank 181

Boiled Ham 397

Boiler Feed Pumps 54
Water, Heating 55

Boilers 59

Boiling Hams, Rules for 398
Shrinkage in 398
Points, Table of 193

Bologna Varnish 396

Bone, Crushed 168
Department (Chapter XIII) 159
Grinding 168
Hard 159
Products 160
Quantity, Conversion Factors of, into Another Term 207
Saw (Fig. 61) 163
Washer Revolving (Fig. 64) 165

Boneless, Ham 393
Pigs Feet 391

Bones, Cutting Sinews and Saving 163
Glue 159
Jaw 162
Shins, Cooking 164
Systems of Drying 167

Box, Surface 174
Cars, Using 6

Boxes and Cooperage (Chapter XXXIII) 440
Specifications for Packing 440 to 448

Breast Sawing 99

Brine, Calcium 73
Chilling 37
Circulation, Gardner “Curtain” System (Fig. 28) 79
Coolers, Types of 38
Methods--Recommendations 38
Pipes, Simple Method of Supporting (Fig. 27) 78
Salt 73
and Spray Systems, Section Showing (Fig. 23) 74
Spray, Arrangement of Piping for 73
System, Balanced 38
Low Temperature 50
vs. Water in Cream Ripener 427

Breakfast Bacon Bellies, Smoked 287

Bruise, Trimming 102

Brush, Fountain (Fig. 43) 104

Bucks (Fig. 82) 235

Build, How to 26

Building, Division of, To avoid Insurance Area 90
Errors in 11
Freezer and Storage, Ground Plan of (Fig. 31) 85

Buildings, Fire Proof 70, 83
Freezer 82
How to Subdivide 88
Location of 83
Permanence of 83
Storage 82

Bung Gut Skins 212

Bungs, Beef 212

Bunker “Curtain” System, Cross Section Cooler (Fig. 30) 82

Bunkers, Chill-Room 82

Business, Character of 12

Butcher Fats 153
Hogs (Fig. 109) 268

Butt, Dry Salt, and Square Cut (Fig. 127) 293

Butterine, (Chapter XXVII) 420
Churn Room for (Fig. 165) 431
Colors of 421
Cost of 438
Emulsion Churn (Fig. 162) 423
Equipment Required for Manufacture of 421
Factories, Arrangement of 422
Formulas for Making 437
Graining or Tempering 432
High Grade 434
Ingredients of 421
Kneading Table (Fig. 167) 434
Low Grade 430
Milk in 425
Origin of 136
Packing 434
Print Cooler for (Fig. 169) 436
Prints, Making (Fig. 166) 433
Quality in 430
Solid Packing Room (Fig. 168) 435
Test Showing Shrinkage and Cost of 438
Testing Milk for 422
Truck (Fig. 163) 423
Utensils, Cleanliness of 435
Working of 433

Butts and Plates 290, 292

By-Products, Concentration Permits Manipulation of 1
Saving 5

C

Calcium Brine 73

Calves (Fig. 92) 245
and Sheep (Chapter XIX) 229
Slaughtering 250

Canvased Meats, Weight of 367
White Wash for 369
Yellow Wash for 369

Canvasing Hams 367

Care of Coolers 67

Carriage for Tracks in Smoke House, Detail of (Fig. 160) 375

Casings, (Chapter XVII) 208
Beef 107, 109, 111, 113
Description of 208
Packages for 214
Clearing of 214
Export 209
Fatting Machine for 210
Hog 214
Inspecting and Measuring 211
Machines for 214
Preparation of, for Summer Sausage 404
Round 208
Selection of Round 209
Small 215
Sausage 382
Temperature of Water for Cleaning 214
Turning and Sliming the 211

Catch Basin 188

Cattle Blades and Ribs 167
Casings 107, 109, 111, 113
Cuttings, Dressing Yields and (Chapter X) 106
Dressing 104
Driving 93
Feet 162
Flooring 99
Head Splitters (Fig. 60) 161
Heading and Skinning (Fig. 37) 96
Heads and Feet 107, 109, 112
Heavy 62
Knocking and Stunning 94
Resting in Pens Before Being Slaughtered (Fig. 34) 93
Skulls and Feet, Test Yield from 166
Slaughtering (Chapter IX) 92
Stunned, Being Hoisted for Sticker (Fig. 36) 95
Stunning, Modern Method of (Fig. 35) 94
Trimmings 107, 109, 111, 113
Washing 103
Yields of 106

Cellar Ceiling Suspension of Pipes 78

Cellars 69
Curing 311

Cereals for Sausage 382

Character of Business 12

Chicago Beef Cuts (Fig. 44) 117

Chicago Cuts, Beef 115

Chilling Fat 138
Hogs 67
Lard 49
Meat 46, 60
Room, The 6
Slaughtered Sheep 238

Chill-Room Bunkers 82
Care of Hogs in 261
Shrinkage of Hogs in 264

Chucks, Beef (Fig. 48) 122

Churn Room for Butterine (Fig. 165) 431

Clarifying Kettles 141

Clean Floors 127

Cleaning Hogs Bodies 259
of Casings 214
Skulls 162
the Evaporators 193

Cleanliness 11
and Collection of Oleo Fats 137
of Butterine Utensils 435

Clear Back (Fig. 133) 300
Tests 301
Long (Figs. 136 and 137) 321, 322

Clearing the Shanks 101

Clears, Short (Figs. 131 and 132) 299, 300

Closed System 40

Coil, Length of 80
Room Systems 37
Rooms 75

Coils, Method of Erecting Pipe 75

Cold Storage House, Section of, Equipped with Spray System (Fig.
22) 72
Test Oil 362

Collecting Grease 191

Color of Butterine 436

Colors of Butterine 421

Commercial Fertilizer 206

Compound, Lard--What It Is 354

Compressor 31

Compressors, Two-Stage 42

Computations, Summary 49

Computing from Unit Basis 34

Concentration and By-products 1

Concentrating Arrangement, Balanced Brine System, Closed Type
(Fig. 18) 41

Concrete Columns 84

Condenser 32

Condensing Water 33

Construction, Floor 70
of Spray Systems, Types of 72
Slow Burning 28
Wall 86
Types of 84

Conversion Factors of Bone Quantity into Another Term 207

Conveyors, Dressing 104

Cook Room for Sausage 377

Cooking Blood 202
Feet 164
of Killing Stock 177
Schedule for Various Kinds of Sausage 377
Shin Bones 164
Skulls 162
Steam for 185

Cool Room, Stuffing Sausage in a 400

Cooler Building 17
Diagram (Fig. 11) 23
Cross Section, Bunker “Curtain” System (Fig. 30) 82
End View of: Detail of Pipe Hangers (Fig. 24) 75
for Fresh Sausage 379
Ground Sausage Meats 373
or Expansion Tank 32

Coolers, Care of 67
(Chapter VII) 60

Cooling Room for Sausage 400
Towers 55

Cooperage and Boxes (Chapter XXVIII) 440
Specifications 449 to 450

Copperas 194
in Water to Evaporate 194

Cost of Butterine 438

Cottage Ham 393

Cottonseed Oil 354
Deodorizing 356
Stearine 359

Country Packing House, Ground Plan for (Fig. 8) 20

Cream Ripeners (Fig. 164) 427

Crude Oil, Refining 355

Crushed Bone 168

Cultivating the Milk 429

Cultures, Preparatory 428
Reason for Using, in Milk 426

Cumberland Cut (Fig. 139) 328

Curing Barrel Pork 327
Beef Hams 222
Cellars 311
Dry Salt Meats 321, 323
Fancy Bacon 317
Hams, Time Required for 318
Meats (Chapter XXII) 311
for Sausages 373

“Curtain” System, Gardner 80

Cuts, Beef 116
Average Weight of Straight 118
Chicago Beef (Fig. 44) 117
New York Beef (Natives) 115
of Beef, Percentage of Various 115
Packing House, Beef 116
Philadelphia, Beef 115

Cutter, Oleo Fat 138

Cutting Sinews and Sawing Bones 163
Tanks 178

Cycle, The 33

Cylinder Arrangements 36

D

Defrosting 80

Deodorizing Cottonseed Oil 356
Tank, Section Through Exhaust Head (Fig. 157) 360

Department, Bone 159

Departmental Accounting (Chapter XXIX) 453

Departments, Requirements as to Arrangements of 12

Description of Plants 14

Design 11
Fireproof 27
of Steam Jacketed Surface Box (Fig. 69) 175
Plant 14
Principles of 13
Warehouse 70

Diagram Ammonia Compression System (Fig. 15) 30
Arrangement for String Gang (Fig. 80) 232
Balanced Brine System (Fig. 17) 39
Cooler Building (Fig. 11) 23
Cutting Beef 118
Hydraulic Press with Piping and Pump (Fig. 70) 177
Manufacturing Building (Fig. 10) 22
Slaughtering and Rendering Department (Fig. 9) 21

Digesters 174

Direct Expansion 42
Piping 81

Dividing Beef Coolers 60

Domestic Beef 62
Rounds 209
Sausage (Chapter XXV) 372

Draft, Force 37

Dressing Cattle 104
Conveyors 104
Hogs 254
Sheep by Piece Methods 230
Yields and Cattle Cuttings (Chapter X) 106

Dried Beef, Smoking 370
Sausage (Chapter XXVI) 399

Dry Cured Meats for Sausage 381

Drying Apparatus (Figs. 75 and 76) 405
Bones, Systems of 167
Tankage 204

Dry Room Caution in Handling Sausage 403
Salt Meats 319
Curing 321
Standard Pumping Schedule for Curing 322
Smoking 323
Time Required for Curing 323

Dublin Cut (Fig. 145) 330

Duo-Purpose Compressor, Suction Connection for (Fig. 16) 36

E

Early Methods 1

Economic Factors 4

Economizers 56

Emulsion Churn, Butterine (Fig. 162) 423

Engines, Steam 56

English Meats 327
Salting 328
Shipping Ages for 333

Equipment Absorption 34
Refrigeration 29
Required for Manufacture of Butterine 421

Evaporating Stick, Expense of 199
Tank Water 191

Evaporator, Swenson (Fig. 73) 192

Evaporators, Cleaning the 193

Ewes (Fig. 86) 239

Exhaust Steam 57

Expansion, Direct 42
Tank 32
Valve 32

Expense, Cooking Test and 185
for Drying Tankage 206

Export Casings 209
Packing House (Fig. 14) 27

Export Plant, Deep Water (Fig. 13) 26

Exterior Walls 84

Extra Long Clear (Fig. 137) 322

F

Fan and Ventilation 71

Fat, Chilling 138
Mutton 155

Fats 136
Butcher 153
Grading 149

Fatting Machine for Casings (Fig. 77) 210

Feeding, Animal 189

Feet and Heads, Cattle 107, 109, 112
Cattle 162
Cooking 164

Fell Beating 99
Cutting 99

Fertilizer (Chapter XVI) 201
Commercial 206
Grease in, a Detriment 203
Materials, Mixing 206
State Regulations Applying to 206

Filter Press (Fig. 153) 351
for Lard and Clear Oil (Fig. 158) 361

Fire-proof Buildings 70, 83
Construction, Advantages of 28
Design 27

Fittings, Detail of End Pipes, Showing Different (Fig. 26) 77

Flanks, Shanks and Plates, Beef 123

Floor Area 70
Construction 70

Flooring Cattle 99

Floors, Clean 127

Floors of Hog Cutting Rooms 273

Fly, Skipper 371

Foot Skinning 97

Force Draft 37

Fore-Cooler 61

Formula for Export Hog Tongue Pickle 338
Wilder Ham Pickle 315

Formulas for Curing Beef Hams 223
Making Butterine 437
Sausage 383 to 388, 404 to 419

Fountain Brush (Fig. 43) 104

Freezer and Storage Room, Longitudinal Section of a (Fig. 32) 89
Buildings 82
Requirement 35

Freezer Section, Transverse Section through (Fig. 33) 90
Space 48

Freezers, Basement 88
in Small Plants 36

Freezing Beef 64
Meats 7, 69

Fullers Earth 348
and Lard, Tank, for Mixing 348
Kettle for Small Houses 349

G

Galvanized Sheet Iron Pipes 73

Gardner “Curtain” System of Refrigeration, Plan of (Fig. 29) 81

Gardner’s “Curtain” System for Brine Circulation (Fig. 28) 79

Gate Valve, Tank 174

Glass Jar Beef 225

Glue Bones 159

Government Specifications for Beef or Pork Packages 451

Grading, Beef 118, 131
Fats 149

Graining or Seeding Oil 142
Tempering Butterine 432

Gravity System 20

Grease, Collecting 191
in Fertilizer a Detriment 203
Yield of--Test on Condemned Hogs 186

Greases, Lard Compound and (Chapter XXIII) 340

Grinding Bone 168

Ground Plan of Freezer and Storage Building (Fig. 31) 85
of Small Local Packing House (Fig. 12) 25
for Country Packing House (Fig. 8) 20
for Export Packing House (Fig. 14) 27

Grubs in Hides 132

Gutting 100

H

Ham, Boiled 397
Boneless 393
Cottage 393
Curing Pickle 314
Facing and Cutting 259
Long Cut (Fig. 140) 328
Manchester (Fig. 141) 329
Minced 389
New England or Pressed 389
New Jersey 389
Pump (Fig. 135) 313
Staffordshire (Fig. 142) 329
and their Treatment 312
Beef (Fig. 49) 124
Curing 222
Formulas for Curing 223
Stripping 222
Boneless Rolled (Fig. 115) 276
Canvasing 367
“Italian” 279
Lone Cut (Fig. 116) 277
Cumberland Tests 334
“Manchester” 279
Picnic (Fig. 126) 293
Rules for Boiling 398
Short Cut (Fig. 113 and 114) 274
Shrinkage in Boiling 398
Smoked Dried Beef, Shrinkage of 225
“Stafford” 279
Time Required for Curing 318
Two General Kinds of 275
Wilder 315

Handling Beef 61

Hanging Room for Sausage 406

Hard Bone 159
Short Ribs (Fig. 128) 297

Head Cheese 391

Heading 96
and Skinning Cattle (Fig. 37) 96

Heads and Feet, Cattle 107, 109, 112
Hogs, Stuffed 393

Hearts, Beef 218

Heating Boiler Feed Water 55

Heavy Cattle 62

Hide Dropping, Clearing Out and 101
Truck for Carting Beef (Fig. 51) 126

Hides and Pelts (Chapter XI) 126
Tallow, Beef, Yield of 107, 108, 111, 113
Beef, Building Packs of 133
Diagram of (Fig. 52) 128
Proper Storage for 129
Salting of 132
Scores in 127
Shrinkage of 130, 134
Beef, Trimming of Green 133
Green, Beef 126
Grubs in 132

High Grade Butterine 434

Historical--Pork Packing Industry 251
The Refining of Lard in Packing Houses 340

Hog By-Products 265
Carcasses, Cleaning (Fig. 106) 262
Casings 214
Chill Room Necessities 263
Chilling Room of Large Packing House (Fig. 21) 68
Cutting 266
Room, Floors of 273
Dressing 254
Hoist, Small (Fig. 102) 258
Hoisting 254
Scalding 257
(Fig. 104) 260
Scraping Gang at Work (Fig. 105) 261
Machines 258
Splitting 260
Sticking 256
Washing 261
Yarding 254

Hogs, Bacon 267
Butcher (Fig. 109) 268
or Light Loin 269
Care of, in Chill Room 261
Chilling 67
Choice Bacon 270
Cleaning Body 259
Condemned, Test on--Yield of Grease 186
Drying 261
Hoisting on Revolving Wheel (Fig. 101) 257
Loin 267
Marked 272
Necks, Washing 257
Open-Air Hanging Room for 262
Packing 267, 270
Percentages of Yield from 294
Resting and Cooling (Fig. 100) 256
Scraping by Hand 259
Shrinkage of, in Chill Rooms 264
Slaughtering (Chapter XX) 251
Smooth Heavy (Fig. 108) 267
Special Test on, Mixed 307, 310
Sticking and Bleeding (Fig. 103) 259
Unloading from Car (Fig. 97) 252
Variety and Classes of 266

Hoist, Hog, Small (Fig. 102) 258

Hoisting Hogs 254

Hoof Puller, Hand (Fig. 62) 164
Power (Fig. 63) 164

Hoofs, Removal of 163

Hoop Press (Fig. 150) 347

Horn-Manufactured Articles 160

Horns 160

Hydrogenation of Oils 359

I

Ice Computations 48
Plants 45

Icing Department 17, 24

Ingredients of Butterine 421

Inspecting and Measuring Middle Casings 211

Insulation 86
Lines 91

Insurance Area and Division of Buildings 90

Introductory. The Business of Sausage Making 372

Investment in Pork Packing Industry 252

Isolation and Ventilation Rendering Building 171

“Italian” Hams 279

J

Jaw Bones 162

Jowl--Dry Salt Butts (Fig. 138) 323

K

Kettle, Bleaching 349
for Melting Fats for Oleo Oil (Fig. 54) 139
Rendered Lard 345
Settling, for Oleo Oils (Fig. 55) 141

Kettles, Clarifying or Settling 141

Killing and Cutting Stock 185
Floor, Double Bed, View in Modern Packing House Showing (Fig.
39) 98
Stock, Cooking 177

Kneading Table, Butterine (Fig. 167) 434

Knocking and Stunning Cattle 94

L

Lamb Tongue Tests 249
Tongues 247
and Mutton Chops (Fig. 89) 242
Genuine Spring (Fig. 85) 238

Lambs, (Fig. 88) 241
and Mutton, Shipping (Fig. 87) 240
Spring, Showing Quality (Fig. 84) 237

Lard and Fullers Earth, Tank for Mixing 348
Tallow, Titer in 184
Bleaching 350
Chilling 49
Compound Greases (Chapter XXIII) 340
Country Style 354
Filter Press for (Fig. 158) 361
Grease, Treatment for 362
Kettle Rendered 345
Leaf 260
Leaf, Scraping (Fig. 107) 263
Neutral 341, 343
Oil 359
No. 2 362
Packages 354
Weight of 353
Packing 354
Refining Prime Steam 348
Roll 154
Stoling Cylinder (Fig. 154) 352

Leaf Lard 260
Scraping (Fig. 107) 263
Test on Rendered into Neutral 343

Leather Yields 129

Leg Breaking 97

Live Stock 24
Going to Scale (Fig. 1) 2
Pens 17
Receiving 92

Livers, Beef 217

Loading Beef 64
Facilities 14, 20

Location and Construction (Chapter II) 9
of Buildings 83

Loin, Pork 288

Loins, Beef 118

Long Clears (Fig. 136) 321
Cut Ham (Fig. 140) 328
Sides, Pork (Fig. 120) 283

Low Grade Butterine 430
Temperature Brine System 50

M

Machine, Space per Ton 47

Machinery per Head Killed 47

Machines for Beef Casings 214

Main Cooler 61

“Manchester” Hams 279, 329

Manufactured Articles, Horn 160

Manufacturing Building 19, 24

Meat Chilling 60

Meats, After Smoking, Treatment of 366
Canvased, Weight of 367
White Wash for 369
Yellow Wash for 369
Curing (Chapter XXII) 311
for Sausages 373
English 327
Freezing 7, 69
Fresh, Refrigerator Boxes for Shipment of 451
Naming of 364
Overhauling 316
Sausage, and Handling 372
Smoked, Shrinkage of 367
Wrapping 368
Smoking 364, 365
by Gas 366
Temperatures for 366
Soaking, Before Sending to Smoke House 364
Trolley System for Hanging 367

Mechanical Refrigeration 7
Washer (Fig. 78) 219

Melting Oleo Fats 140

Mess Pork 324

Middle Casings, Inspecting and Measuring 211

Middles, Beef 211

Milk, Acidity of 424
Cultivating the 429
in Butterine 425
not Pasteurized 427
Testing for Butterine 422

Minced Ham 389

Mixing Fertilizer Materials 206

Moderate Size Packing House (Fig. 5) 15

Modern Packing Houses 1

Movement Westward 3

Mutton 67

Mutton and Lamb Chops (Fig. 89) 242
Fat 155
Saddles and Racks (Fig. 90) 243

N

Naming of Meats 364

Natural Ice 46

Neatsfoot Oil 166
Purifiers 168
Storage Tank 168

Necessity for Refrigeration 45

Neck Splitting 103

Neutral Lard 341, 343
Test on Leaf Lard Rendered into 343

New England or Pressed Ham 389
Jersey Ham 389

New York Cuts, Beef (Natives) 115

O

Odorless, Operating 187

Odors and Prevailing Winds 11

Oil, Clear, Filter Press for (Fig. 158) 361
Cold Test 362
Collecting 146
Cottonseed 354
Deodorizing 356
Fats, Tests on 151
House Operation 155
Yields 149
Lard 359
No. 2 362
Neatsfoot 166
Purifiers 168
Storage Tank 168
Pork Sausage in 396
Process for 356
Purifying 165
Receivers 147
Refining Crude 355
Seeding or Graining 143
Selection 155
Skimming the 165
Temperature of, Drawn to Tierce 147
Cottonseed, Deodorizing Tank for (Figs. 155 and 156) 357, 358
Hydrogenation of 359

Oleo Fat Cutter (Fig. 53) 138
Fats 137

Oleo Fats, Cleanliness and Collection of 137
Melting 140
Oil 137
and Stearine (Chapter XII) 136
Yield in 108, 110, 112, 114
Press, Knuckle Type (Fig. 57) 145
Receiver (Fig. 58) 146
Settling Kettle for (Fig. 55) 141
Kettle for Melting Fats for (Fig. 54) 139
Selection and Care of 137
Settling the 140
Scrap, Test on 154
Seeding Truck (Fig. 56) 143
Stock, Press Room and Pressing 144
System 40

Operating Odorless 187

Operation. Oil House 155

Overhauling Meats 316

Overseas Shipments 7

P

Packages, Beef or Pork, Government Specifications for 451
for Beef Casings 214
Lard 354
Weight of 353
Stearine 149

Packer, Stearine (Fig. 59) 148

Packing, Butterine 434
House Cuts, Beef 116
Industry, Growth of, in U. S. 1
Moderate Size (Fig. 5) 15
Small Local (Fig. 12) 25
Houses, Modern (Chapter I) 1
Lard 354
Sausage Materials for Curing 381
Smoked Meats for Shipment 371

Pasteurized Milk 427

Pelts, Hides and (Chapter XI) 126
Sheep 135

Penning Sheep 229

Pens for Hogs and Sheep (Figs. 98 and 99) 253, 255

Permanence of Buildings 83

Philadelphia Cuts, Beef 115

Pickle-Cured Products for Sausage 380
Formula for Export Hog Tongue 338
Wilder Ham 315

Pickle, Ham Curing 314
Making 314
Second 317
Shoulder Meats 316

Pickled Lamb Tongues 248

Picnic Hams (Fig. 126) 293

Pig Feet 335
Snouts 338
Test on 339
Tongues 337
Feet, Boneless 391

Pioneers’ Troubles 6

Pipe Coils, Method of Erecting 75
Hangers, Detail of (Fig. 24) 75
Life of 77
Quantity of 75
Refrigerating, Hung to Ceiling, View of (Fig. 25) 76

Pipes, Brine, Simple Method of Supporting (Fig. 27) 78
Cellar Ceiling Suspension of 78
Galvanized Sheet Iron 73
Showing Fittings, Detail of (Fig. 26) 77

Piping Arrangement for Brine Spray 73
Direct Expansion 81
Ratio of 78
Systems 88

Plan of Gardner “Curtain” System of Refrigeration (Fig. 29) 81

Plans, Approval of 28

Plant, Beef, Sheep and Pork, Exterior View of (Fig. 6) 16
Design (Chapter III) 14

Plants, Description of 14

Plates and Butts, Boston Style 290
(Fig. 125) 292
Shanks and Flanks, Beef 123

Polled-Angus Cattle, Pen Containing Choice (Fig. 4) 5

Pork Backs (Fig. 122) 286, 325

Pork, Barrel, Curing 327
Barreled 324
Bellies (Fig. 121) 285, 325
Building 24
Cuts (Fig. 112) 271, 273
Cuttings (Chapter XXI) 266
House 19
Loins (Fig. 119) 282, 288
Mess 324
Packing Industry--Historical 251
Sausage in Oil 396
Short Ribs (Fig. 118) 282
Shoulders (Fig. 124) 291, 326
Sides (Fig. 117) 278, 280

Power Department 19, 24
Plant Requirement (Chapter VI) 52

Preparatory Cultures 428

Preservatives and the Pure Food Laws 399

Press, Filter (Fig. 153) 151
Hydraulic, Diagram of, with Piping and Pump (Fig. 70) 177
Oleo Oil, Knuckle Type (Fig. 57) 145

Press Room 174
and Pressing Oleo Stock 144
Separation of 171

Pressing Blood 202
Tankage 182
Temperatures of Commodities 361

Principles of Design 13

Print Cooler for Butterine (Fig. 169) 436

Pritch Sticks to Support Animal (Fig. 38) 97

Process for Oil 356

Prod Pole Damage 127

Producing Department 15, 20

Production of Sheep, Increased 229

Products, Bone 160

Pump, Vacuum 193

Pumping Schedule for Curing Dry Salt Meats 322

Pumps for Boiler Feeding 54
Brine 53
Wells 53
Types of 49
Uses of 52

Pure Food Laws and Preservatives 399

Purifiers, Neatsfoot Oil 168

Purifying Oil 165

Q

Quality in Butterine 430

Quantity of Refrigeration to Provide 46

R

Rating of Refrigerating Compressors 35

Recapitulation of Tests on Cutting Pork Sides in Various
Manners 304, 307

Receiver 32
Oleo Oil (Fig. 58) 146
Oil 147

Receiving and Discharging Facilities 90
Live Stock 92
Tank 202

Refining Crude Oil 355
Prime Steam Lard 348
Tallow 351

Refrigerating Compressors, Rating of 35

Refrigerating Pipe Hung to Ceiling 76
System, Adopting of 35

Refrigeration 45
Equipment (Chapter IX) 29
Mechanical 7
Necessity for 45
Plan of Gardner “Curtain” System of (Fig. 29) 81
Quantity to Provide 46
Required, Summary of 49
Requirement (Chapter V) 45
Unit Basis of 34

Refrigerator Boxes for Shipment of Fresh Meats 451
Cars, Loading Beef into (Fig. 19) 65
Cars, Using 6

Regular Temperature 61

Regulations, State Applying to Fertilizer 206

Rendering Building 17
Isolation of 171
Department 24
Tank, Detail of Piping Connection 179, 180
Tank, Little Neck 172, 174
Section of 175

Rib Belly, Pork (Fig. 134) 303

Ribbing Beef 63

Ribs and Blades, Cattle 167

Ribs, Beef (Fig. 46) 120, 123
Short (Figs. 128-129-130) 297, 298

Ripeners, Cream (Fig. 164) 427

Ripping and Leg Breaking 97

Rocking Meat With Rocker Knife 404

Rooms Necessary in Butterine Factory 422

Round Casings 208
Selection of 209

Rounds, Beef, (Fig. 47) 121, 123
Domestic 209

Rumping 99

S

Salt 214
Brine 73
Meats, Dry 319
to be Used on Beef Hides 132

Salting English Meats 328

Sausage Casings 382
Cook Room for 377
Cooking Schedules 377
Cooler for Fresh 379
Cooling Room for 400
Department Arrangement 373
Device for Running, into Smoke House (Fig. 159) 374
Domestic (Chapter XXV) 372
Shrinkage of 379
Dried (Chapter XXVI) 399
Dry Cured Meats for 381
Room Treatment of 402
Formulas 383, 388, 404, 419
Grinding and Stuffing Room 374
Hanging Room for Smoked 378
Making, Introductory 372
Materials, Packing for Curing 381
Meats and Handling 372
Cooler for Ground 373
Pickle-Cured Products for 380
Pork, in Oil 396
Stack, Smoke House (Fig. 161) 376
Stuffing, in a Cool Room 400
Summer 399
Preparation of Casings for 404
Shipping Ages for 403
Storage of 403
Temperatures for Smoking 378
Smoke Houses for 374, 401

Saving By-Products 5

Saw, Bone (Fig. 61) 163

Scalding Hogs 257

Scores in Hides, Beef 127

Scrap Vat 142

Scraping Gang, Hog, at Work 261
Hogs by Hand 259
Machines, Hog 258

Scrapple 394

Secondary Cooler 62

Selection and Care of Oleo Oil 137

Seeding or Graining Oil 142

Settling Kettles 141
Oleo Oil 140

Settlings in Bottom of Vats 191

Sewage 10

Shanks and Flanks, Beef Plates 123

Shanks, Beef (Fig. 50) 125

Sheep and Calves (Chapter XIX) 229
Chill Room, View in (Fig. 91) 244
Chilling Slaughtered 238
Dressing 234
by Piece 230
Heads, Comparative Test of 186
Increased Production of 229
Killing and Dressing, String Gang Method of 230
Pelts 135
Penning 229
Ring 230
Round Dress and Lamb Dress Caul on (Fig. 83) 236
Washing, and Its Effect 234

Shipment of Fresh Meats, Refrigerator Boxes for 451

Shipments, Overseas 7

Shipping Ages for English Meats 333

Short Clear, Square (Fig. 149) 333
Clears (Figs. 131 and 132) 299, 300
Rib, Square Export (Fig. 147) 331
Ribs, Hard (Fig. 128) 297
Pork (Fig. 118) 282

Shoulder Meats, Pickle 316

Shoulders, Pork (Fig. 124) 289, 291, 326

Shrinkage of Smoked Meats 367
Domestic Sausage 379
Beef Hides 134
in Boiling Hams 398

Side Meats, Pork 280

Sinews, Cutting, and Saving Bones 163

Skinning and Heading Cattle (Fig. 37) 96

Skipper Fly 371

Skirt Trimming 63, 102

Skulls 161

Slaughtering and Rendering Department 21
Calves 250
Cattle (Chapter IX) 92

Slime from Intestines Has High Ammonia Value 204

Sliming and Turning the Casing 211

Slow Burning Construction 28

Sluice Trough in Butterine Factories 432

Smoke House Carriage, Detail of (Fig. 160) 375
(Chapter XXIV) 364
Device for Running Sausage into (Fig. 159) 374

Smoke House, Sausage Stack, Diagram of (Fig. 161) 376
Soaking Meats Before Sending to 364
Houses for Sausages 374, 401

Smoked Dried Beef Hams, Shrinkage of 225
Meats, Packing for Shipment 371
Meats, Shrinkage of 367
Wrapping 368

Smoking Dried Beef 370
Dry Salt Meats 323
Meats 364, 365
by Gas 366
Temperatures for 366
Temperatures for Sausages 378
Tests on Regular Beef Hams 224
Treatment of Meats after 366

Soaking Meats Before Sending to Smoke House 364

Soil Fertility 189

Solids in Water 195
Preparation of 190

Space, Freezer 48
Losses 84
per ton Machine 47

Spare Ribs (Fig. 127) 293, 326

Specifications for Cooperage 449 to 450
Packing Boxes 440 to 448

Splitters, Cattle Head (Fig. 60) 161

Splitting 101
Cleaver 101

Spray and Brine Salt Systems, Section Showing (Fig. 23) 74

Spray Devices 73
System, Section of Cold Storage House Equipped with (Fig. 22) 72

Spring Beef Spreader (Fig. 41) 101

“Stafford” Hams 279

Staffordshire Hams 329
Side (Fig. 144) 330

“Starter,” The Regular 429

Starters, What Are? 428

State Regulations Applying to Fertilizer 206

Steam Engines 55
Exhaust 57
for Cooking 185

Stearine 147
and Oleo Oil (Chapter XII) 136
and Oleo Oil Yield in 108, 110, 112, 114
Cottonseed 359
Packages 149
Packer (Fig. 59) 148
Storage 148

Stick Drying 26° Baume 195
with Tankage 196
Expense of Evaporating 199
Influence of 203
Quantity Produced 200
Roll, Standard Twin (Fig. 74) 196
Storing 193
Testing 194

Sticking 95
Hogs 256

Stock, Killing and Cutting 185

Stock, Oleo, Press Room and Pressing 144

Storage Buildings 82
of Summer Sausage 403
Proper, for Beef Hides 129
Stearine 148
Tank, Neatsfoot Oil 168

Storage, Warm 91

Storing Blood 202
Stick 193

String Gang Method of Killing and Dressing Sheep 230, 231

Stuffed Hogs Heads 393

Stuffing Sausage in a Cool Room 400

Stunned Cattle Being Hoisted for Sticker (Fig. 36) 95

Sub-divide Building, How to 88

Suction Connection for Duo-Purpose Compressor (Fig. 16) 36

Summer Sausage 399
Preparation of 404
Shipping Ages of 403
Storage of 403

Summary Computations 49
of Refrigeration Required 49

Superheaters 56

Surface Box 174
Steam Jacketed 176
Treatment 182
Boxes, Situation of 174

Sweetbreads 218

Switches, Beef, Salting 134

System, Closed 4
Open 40

T

Table for Tank Water 195
of Boiling Points 193

Tagging and Weighing 64

Tail Sawing 100

Tails, Beef 218

Tallow and Hides, Beef, Yield of 107, 108, 111, 113
Lard, Titer in 184
Refining 351

Tank Blow-Off, Operating 181
Cooler or Expansion 32
Deodorizing, for Cottonseed Oils (Figs. 155, 156) 357, 358
Exhaust Head (Fig. 157) 360
for Mixing Fullers Earth and Lard 348
Gate Valve 174
House Department (Chapter XIV) 170
Design 170
Hazards 173
Section Through 171
Showing Nesting of Tanks (Fig. 67) 173
Tests 186
Receiving 202
Rendering, Detail of Piping Connections 179, 180
Little Neck 172, 174
Section of 175

Tank Water (Chapter XV) 189
Cost of Evaporating 199
Evaporating 191
Produced, Quantity of 199
Table for 195
Testing 191

Tankage 202
and Blood, Quotations and Value 203
Digester 203
Drying 204
Stick with 196
Expense for Drying 206
Pressing 182
Value of 197

Tanks, Cutting 178
Nesting of (Fig. 67) 173
Releasing Pressure from 178

Temperature of Hanging Room for Sausage 400
Regular 61
for Smoking Meats 366
Pressing, of Several Commodities 361

Temperatures, Varying 87

Tempering or Graining Butterine 432

Test, Comparative, of Sheep Heads 186
Cooking and Expense 185
for Determining Acidity of Milk 426
on Back Fat Converted into Neutral and Prime Steam Lard 344
on Condemned Hogs, Yield of Grease 186
Leaf Lard Rendered in Neutral 343
Oleo Scrap 154
Packing Tripe 227
Showing Shrinkage and Cost of Butterine 438
Special, on Mixed Hogs 307, 310
Yield from Cattle Skulls and Feet 166

Testing Milk for Butterine 422
Stick 194
Tank Water 191

Tests, Clear Backs 301
Lamb Tongue 249
Long Cut Hams and Cumberland 334
on Oil Fats 151
Smoking, on regular Beef Hams 224
Tank House 186

Tierce, Temperature of Oil Drawn to 147

Titer in Tallow and Lard 184

Tongues, Beef 219
Test on Freezing 221
Lamb 247

Transverse Section through Freezer Section (Fig. 33) 90

Treatment for Lard Grease 362
of Meats after Smoking 366
Tallow and Lard 183

Trimming of Beef 63
Green Beef Hides 133

Tripe 226
Cost of Production 227
Test on Packing 227

Trolley System for Hanging Meats 367

Truck, Oleo seeding 143
Butterine (Fig. 163) 423

Turning and Sliming the Casing 211

Two-Stage Compressors 42

Types of Pumps 52

U

Union Stock Yards, Chicago 2, 3

Unit Basis, Computing from 35
of Refrigeration 34

Uses of Pumps 52

V

Vacuum Pump 193

Value of Tankage 197

Valve, Expansion 32
Gate Tank 174

Varnish, Bologna 396

Vat, Bottom of, Settlings in 191
Scrap 142

Veal 67
Cuts (Fig. 93) 246
Racks (Fig. 96) 249
Saddles (Figs. 94 and 95) 247, 248

Ventilation 86
Fan and 71

View Illustrating Modern Method of Stunning Cattle (Fig. 35) 94
in Beef Cooler of a Chicago Packing House (Fig. 20) 66
Hog Chilling Room of a Large Packing House in Chicago (Fig. 21) 68
Showing Beef Carcasses Being Split and Hung on Trolley (Fig. 42) 102
Deep Water Export Plant (Fig. 13) 26
Double-Bed Killing Floor in a Modern Slaughter House (Fig. 39) 98

W

Wall Construction 86

Warehouse Design 70

Warehouses (Chapter VIII) 70

Warm Storage 91

Washer, Mechanical (Fig. 78) 219

Washing Cattle 102
Hogs 261
Sheep and Its Effect 234

Water and Sprinkling 92
Condensing 33
Cooling of 138

Water Distribution Systems 54
Supply 10, 53
Temperature for Cleaning Casings 214
vs. Brine in Cream Ripener 427

Weasand, Beef 213
Meat 219

Weighing and Tagging 64

Weight of Canvased Meats 367

Wells 55

Wethers (Fig. 81) 233

White Wash for Canvased Meats 369

Wilder Hams 315
Sirup Curing 316

Wiltshire Side (Fig. 148) 332

Winds, Prevailing 11

Working of Butterine 433

Wrapping Smoked Meats 368

Y

Yankee Ingenuity 2

Yarding Hogs 254

Yellow Wash for Canvased Meats 369

Yield, Percentages of, from Hogs 294, 295, 296

Yields of Cattle (Tables) 106
Oil House 149

Yorkshire Side (Fig. 143) 329

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Transcriber’s Notes

The language used in this e-text is that used in the source document.
Inconsistencies and unusual spelling and style have been retained.
Differences in wording between lists of subjects, the table of
contents and the text have not been rectified. Errors or unclear data
in calculations and (table) data have not been corrected except when
the source of the error was clear; such corrections are mentioned
under Changes made below.

Pages 118-125 and 267-272: the unusual use of quote marks has not
been standardised.

Page 224, table: the column “per cent” contains the decimal fraction,
not the percentage.

Page 241: reference letters A and B are not visible in the
illustration.

Page 289, “Shank cut off above the knee joint ...: the closing quote
mark is missing.

Page 419, Seasoning Formula: Saltpetre is mentioned twice (in
different quantities) in the source document.

Page 461 ff.: Deviations from the alphabetical order of entries have
not been corrected.

Changes made

Illustrations and tables have been moved out of text paragraphs.
Footnotes have been moved to directly underneath the paragraph to
which they refer.

Some obvious minor typographical and punctuation errors have been
corrected silently. In tables, the ditto-symbol has been replaced
with the dittoed text and some data have been re-aligned for
consistency and legibility. Some tables have been split or otherwise
re-arranged for legibility and to fit the available width.

Temperatures (°F and ° F) and densities (°B and ° B) have been
standardised to ° F and ° B, dimensions and multiplications to m × n,
salt petre and variants to saltpetre.

Page 35: The purchaser must never loose sight ... changed to The
purchaser must never lose sight ....

Page 45: ... a preventive or retardent in the propogation ... changed
to ... a preventive or retardant in the propagation ....

Page 80: superceding changed to superseding.

Page 155: TEST ON OLIO SCRAP changed to TEST ON OLEO SCRAP.

Page 163: _Cutting Sinews and Saving Bones._ changed to _Cutting
Sinews and Sawing Bones._ (changed in Index as well).

Page 168, table Test yield of 1,209 cattle: column header per head
Average changed to Average per head.

Page 191: ... to prevent the tankwater from souring ... changed to
... to prevent the tank water from souring ....

Page 199, table RECAPITULATION: 15 per cent depreciation on $10,00
investment changed to 15 per cent depreciation on $10,000 investment.

Page 224, table REGULAR INSIDES FOR SHIPMENT: column headers inserted
cf. the other two tables on this page.

Page 362: neatsfood oil changed to neatsfoot oil.

Page 437, table MEDIUM GRADE BUTTERINE, second row: 30,57 changed to
38,57.

Page 441 ff.: For ease of reference, the table headers have been
repeated above the split parts of the tables. The tables have been
split so, that they may easily be recombined to their full width.