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Donald B. (Donald Budd) Armstrong.

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the hogsheads steamed to remove all sugar.
Melting pans are provided with mixing gear
which moves steadily as the sugar melts,
there are also coils of steam pipes which
heat the solution. Freipiently 'the raw
sugar must be crushed before melting.
THE "bISE and I'-AI.I. " OF SUGAR.

After heating and melting, the liquid is
puruped to an upper Hoor to another melting
pan where an expert tests the teuiperature
and density. From this jian the li<]uid is
strained to remove the last particles of coarse
foreign matter and passes to the Hoor below
into the filters. .\s it first issues froru the
filter it is (jiiite clear, but liquid which Hows
through after the filter becomes pa'-tly
clogged is darker : because of this the
liquid is separated. After cleansing a
quantity of liquid twice its weight, the char-
coal must be " washed," which is done with
soft water.

THE VACUUM PAN AND THK (.ENTRIFlfiAI,
riXTER.

The vacuum pans receive the lii|uid next,
and here tlie sugar is crystallized. (Treat
care is exercised to prevent over boiling, or




HAVEMEYER 4 ELDER REFINERIES — PARTIAL VIEW.



not boiling quickly enough in order that
tine crystals will be formed.

The sugar product is now called rtiasse-
ruit. This is passed into a heater with
stirring gear, and from thence into a centri-
fugal machine which revolves from oOO to
1200 times per minute. The centrifugal
machine is jacketted to retain the molasses
and direct it into receptacles provided
below. High grade sugars are placed in
large machines which revolve slowly, the
speed being increased and the size of the
machine diminished as the grade descends.

MAKING I.OAF SUGAR.

When loaf sugar is made, the riiit.isc-cuit
having a fine, even grain is heated to ISo



UNLOADING SUGAR FROM BARBADOES.




degrees and run into conical sheet-iron
moulds. After the outer layer hardens it is
broken and mixed with the melted interior.

.\fter a time, the loaves are removed to
store rooms and placed with the apex down
in small holes in the floor, under which are
conduits for the drippings. In this place
the loaves are trimmed and care taken that
the color becomes uniform. The loaves are
next placed in a drying oven heated to
about 140 degrees.

Moulded cube sugar is made by filling
iron moulds with musae-cuit, and allowing
them to stand until "set." The moulds
are then placed in a centrifugal machine
which expels the -moisture and molasses.
The next step is " liquoring," Mowing liquid
over the moulds; then the blocks of sugar
are removed, and, when cut at right angles,
give four cubes.

Pressed cubes are made of an inferior
grade of sugar which is subjected to heavy
pressure, sometimes being pressed into cubes
and again into sticks which are so cut as to
make cubes.

CiRANULATED SUGAR.

Fine, even-grained masse-cuit is chosen
for granulated sugar. It is placed in a
heating and centrifugal cylinder and it
comes from it with some moisture still to be
disposed of. It is then dried, and passes
out over a sieve, which is graded from very
line, where the sugar first comes upon it, to
very coarse, toward the last. Receptacles
are provided which receive the different
grades. It is now ready to be jiut in barrels.

Every daj' vessels are unloading or load-
ing at the Havemeyer A Elder wharves —
unloading brown bags containing raw sugar
of the same color, or loading with bright
i-lean barrels of the refined product.
ECONOMY.

In this refinery the savings of sugar from
floors, bags and casks is reduced to a science.
The floors are swe])t anil sweepings, together
with sugar from broken bags and liquid
from washings of the filters, are ]iut through
the processes of refining. Nothing seems
to be lost.

By the above and similar methods the
great " sugar trust " prepares its product.



124



ol^dfU^vrrufcri-^itiiit and QuiHnd^;) Qduoa k r^^^



Some EKamination Questions on
the Cbeory of Accounts



1. Describe the following and sliow
wherein they differ: (a) trial balance, (b)
balance sheet, (c) statement of affairs, (d)
realization and li(iuidation account.

2. State the purposes for which series
of perpendicular columns are employed in
books of original entry, and liow these pur-
poses may be accomplished relative to the
following conditions : (a) several ledgers
comprehended in one system of accounts, (b)
several departments comprehended in one
business, (c) several accounts comprehended
in income and expenditure.

3. Describe the nature of the following
accounts: (a) sinking fund, (b) reserve
fund, (c) redemption fund, (d) depreciation
fund, (e) contingent fund, (f) investment
fund.

4. Under what circumstances is a patent
regarded as an asset? After a patent has
been valued, should such value be considered
as permanent? Give reasons for your
answer,

5. In the opening of a ledger, what
principle should be followed as to the order
of arrangement of the accounts? Show the
advantages of different plans.

(i. State what is meant by a cost sheet,
showing its advantages and how it is made
up. liive a form of cost sheet for some
manufacturing business with which you are
familiar.

7. Mention five classes of ledgers, and
describe the peculiar features of each class.

8. In case of discrepancy in a trial bal-
ance, how may the accountant ascertain
which side is erroneous?

9. Describe the following securities, and
show the essential features of each: (a)
common stock, (b) preferred stock, (c) in-
come bonds, (d) debenture bonds, (e)
mortgage bonds.

10. State, in the form of journal entries,
the following transactions : (a) a note of a
customer returned with protest charges,
from the bank where it hail been left for
collection, (b) the setting aside tor wear and
tear of a portion of the value of machinery,
(c) the adjustment of interest accrued but
not yet payable on a mortgage, (d) accom-
modation paper indorsed by the tirm, when
coupon bonds are received as security.

11. What names are given to accounts
that represent the excess of assets over lia-
bilities? Differentiate these names in their
application to various kinds of business.

12. Describe a voucher record for the
expenditures of a corporation.

13. As the bookkeeper of a tirm that had
no articles of partnership, what would be
your duty on learning of the death of a
partner ?

14. How should executors' and adminis-
trators' accounts lie stated for the purpose
of filing in court? What does the summary
of accounts usually include? What are
assets of the entute? When are dividends,
interest, and rents to be treated as prin-
cipal ? Define an intermediate account.
What is a final account? With what does
the executor charge himself? For what does
he take credit?

15. Recommend, with all necessary ex-
planations, a set of books peculiarly adapte<l
to the use of a firm that deals exclusively in
butter, cheese, and eggs, at wholesale, retail,
and on commission, having three branches
in the same city, the books being kept in the
main store.



l(i. I low should the account of a sinking
fund lie conducted in the case of a manufac-
turing corporation that bonds its works for
$10U,0U0, payable in twenty years, and
wishes to accumulate during that period the
sum necessary to retire the bonds at ma-
turity?

17. What is a, controlling account? dive
an illustration of the use of such an account.



"enthusiastic Try of Tlorida"

Messrs Zaner it Blosek,

ColuTidius, Dliio,

Gentlemen : After reading Mr. .Jones'
excellent paper on " Business Writing —
Present and Future," I cannot resist writ-
ing along the same line. If you knew how
enthusiastic I am on the subject of business
writing, I feel that you could gladly excuse
me for this passionate moment.

In a measure, I endorse all that Mr. .Jones
has said. One matter, however, I wish to
dwell on, not in the spirit of criticising, but
merely to relieve myself, somewhat, of a lit-
tle accumulated energy.

Mr. .Jones raises the question: "Why
distinguish between business writing and
any other kind?" This question I propose
to answer from my own jioint of view.
There should be no other kind, but we know
that there is much writing which cannot be
classed as business writing. Since this is a
fact, it is of prime importance that we, who
advocate and practice practical writing
should have a definite term, and this term,
I think expresses just what we mean and
what we (should) produce. We designate
writing that is executed easily and rajiidly
without destroying legibility as '' Business
Writing." Writing which is executed so
rapidly that legibility is destroyed, or so
slowly that speed is lost, making legibility
alone the object, losing all jiractical utility,
certainly, cannot be called " Business Writ-
ing. "

Again using the words of Mr. Jones :
" The average penman, and with him most
of the penmanship publications, preaches
the doctrine of business writing, and pro-
ceeds to illustrate by lessons in anything but
business writing." Men of this sort remind
me of the man who, " beholdeth himself in
a mirror, and goeth away, and straightway
forgetteth what manner of man he is." I
wish that the words of Mr. .Jones might
bring all professional teachers of practical
writing face to face to the actual problem.

Teaching one thing and placing as an idol
for the tiling taught, something entirely
different, is deception. Teachers, I know,
are not conscious of such practice, therefore,
let us have more discussion on real business
writing to awaken the profession.

I don't believe in sitting down, and care-
fully and skillfully executing a specimen of
writing and then label it as " up-to-date
business writing. "

Your plan of putting into print the speci-
mens of penmen written ra]iidly will do
much toward establishing a diff'erent style of
writing as copies for business writing.
Yours trulv,

W.W. Fry.

A man once stole a large cake of ice, nnd '
iiot six months for takinc thines so cool.

THe pulckest metnoii in tue World %X'

ant .lilni- i...ilvcrl ami ivc; will sen. I Mill llii (Jl ll'KKST
uddltion iiiftlioil in the w.rikl, .jr 111.' s.>i r,l ..I llapiil A.l
ditlon. F.verv bookkeeper, teaelni and snuieiit should
have it BOSTON PEN ART CO., DEPT. P. SOUTH BOSTON, MASS.



Bookkeeping and Shortband
Crusts

There are trusts outside of the large
tiionetary comliiiiatiniis of which so much
has been said the past year or two, both
pro and con. The trust we have in tnind is
another kind, and iiiie which coucernsevery
young man and wnman who would be Biic-
cessfiil in securing and holding the best
positions in their respective fields. If yon
cannot be trusted yon will scarcely reacii
the position you are seeking.

To be trusted not only means that yon
shall be honest in handling your firm's
money, but it means that you nuist keep all
confidential affairs to yourself. Perhaps
few realize the great importance attached
to the positions they seek as bookkeepers
or stenographers. It does not only mean
that you must l>e a good bookkeeper or
stenographer, but also that you must be
trustworthy. No man is going to dictate
his business affairs to one whom he cannot
trust, for such a one lie will not have at any
price, no matter how cheap. With many
firms it is not so much a matter of salary
as it is to get a trustworthy man or woman.

To betray your employer's confidence
means dismissal from service or placing
you into a minor position, which neitlier
embraces confidential affairs or good pay.
So important is the matter nf keeping busi-
iness affairs to yourself, that many lose
their places by lietraying the least confi-
dence. A young, but thorough bookkeeper
recently lost his good position by telling
how much money the firm tiiade. To tell
others will do you no good, but it will
injure botii you and your employer.

There are perhaps no other positions
which connect so closely tlie employer and
employe. In some of the most important
positions you get paid as much for your
good sense in keeping liusiness affairs to
yourself, as ymi do for the actual work. Be
trustwurtliN-, iind work ahead.

H. B. LEHMAN.

fi *

m eiet Certificates to Detroit ! t

m Ik

ip Professor G. W. Brown, Jacksonville, S
J III., Secretary of the National Coiumer. *
ifii cial Teachers' Federation, informs us ^
* that the Central, Western, and Trunk *
ii Line Passenger .-Associations have \tit
J granted a one and one-third fare for *
<|ii round trip to the Detroit Meeting on £
JU tlie "Certificate" plan. The method *
<p of procedure is tliis : Purchase a first- di
J class ticket to Detroit (one way only) jj
ifi and have the ticket agent give 3'ou iH
5 a "Certificate" of such purchase en- J
<|> titling you to one-third fare returning, it
5: providing one hundred certificates are Jjj
^ presented for return passage at Detroit, ib
! Tickets may be had three days before S
ip the meeting and two days after tlie it
5 opening of the meeting. Ticket agents jj
<|ii can no doubt give further information, ili
I Mi-eting December U'fi, 27, 28, ■-'9, 1900. As J



m fi\



iidreil ]



J attenilance it is thought that there i
i^ be no doubt l>ut that there will be more ili
JT than the necessary number of certifi- jjj
^ cates to insure the one and one-third ili

;, ate of fare. J

ip (Jet Certificates to Detroit ! iii

ip til



ejy '^




Having been honored by the editors of the PeNMAN-AkTIST AXB BUSINESS EducATOK with an invitation-to contribute a set of
capitals, small letters and figures such as I believe to be best for the first decade of the twentieth century and m^* reasons for my
opinion, I submit the accompanying script forms.

In teaching writing, like the reading of books, there is such a variety of forms to choose from, and such a comparatively brief
time in which to become familiar with them, that we are obliged to use discretion in our selection. To the person who has a fascin-
ation for beautiful writing and who has an unlimited amount of time and energy to devote to the subject, there are several varia-
tions of the different characters that could be advocated with good reasons for their use. But there are thousands of people who
have little or no liking for the subject of writing, except from a useful point of view, and but little time to devote to learning it.
I think that it is to the needs of this latter class that our style should conform.

While there never was a time when writing was not valued as a means of communication and of recording facts, there was n
time when the matter of beauty and grace seemed to be considered of chief importance. In comparatively recent years when ali
men are giving more attention to the more practical in life, the graceful beginning and ending curves and sparkling shades that
were formerly insisted upon for all kinds of writing, have been forced to give way to the more practical in writing. This means that
the best style to teach is that one which is easy to read, easiest to learn, and at the same time admits of speedy execution.

In selecting a style of capitals, we should adopt those that represent the corresponding printed character best, can be easily



joined to the letter following, and. at
mind is that certain styles of capitals. \
respective letters whfii e.Yeciitetl In- n
Consequently, the style advocated shm
will still be recognized readily.

The style of capitals giv^i. while
faithful representatives of the correspo
ideals; the " Q." for instance, is not sati
I cannot see whv the " V" should be ni



the same time, require few liftings of the pen
hile simple in form and admit of rapid execution
skillful pentitHiJ, are positively illegible wlien
Id l)e so distinct in character, that, even if not

not ideals in every respect, p<^ssess, in my opini
tiding printed forms as we can have ti> admit of
(factory— often mistaken for a figure 2, but I think
oTid at the bottom instead of pointed, unless it is



vhile writing. Another thing to be kept in
n and are excellent representatives of their

slightly disarranged by the poor writer.

nuicU- with a high degree of excellence it

i*)n. many good points. They are about as
' easy and rapid execution. Some are not

the best that has been designed 3'et.

larmonize with the small "v" which



would resemble the small "r" if made angular
of the printed form than the rounded top " X."
ter, because only the skillful writer can make it
Many will object to the style of "F" and



at the bottom. I favor the style of " Z '' given, because it is a better representative
But I emohatically object tn the "Z" without a loop before joining to the next let-
so that the reader will know what it is.
'T" given on account of their severe plainness and simplicity, but I find them the



most convenient of all when I
There is less variation to
long loops, which add s
it seems to me that it



1 a hurry. And they are c
n to be noticed in thesuuiU letters,
nuch grace and beauty to the writi
possible to err in going to the <»thi



dard



need



iTtainly the easiest
The length of loop
ig of the skillful m
r extreme— short hi
I that exact stand;



:)f :



ste



11 to make correctly.

a fuatter of more or less discussion. While tht
should not be advocated in business writing
The length of loop taught is taken as a stan
1 length of loop any more than that the



all



for



i)t expect all students to confoi
write on the same slant. Students practicing after two or two and a half space loops see that they look quite short and
liable to go to the extreme and fail to make enough distinction between loop letters and one-space letters, "I's" and
instance. It seems to me that the well known three space loop is the correct standard.

The abbreviated form of "f" is the easiest to learn; it is neat and plain and occupies less space than the unabbreviated style.

I believe in a combined action of the muscles of the arm and hand with the arm resting on the large muscular cushion in
front of the elbow. Of course, the action of the muscles of the arm predominates, and no one is a good, strong writer unless he can
u>e thfse large muscles as the nuiiii pr4)pelling power in writing. In making figures, however. I am convinced that the action of
thf hand and fingers should predominate. Try it at a high rate of speed and see what you think.

Xobody can quarrel with me alH)ut the slant of writiug. Our students are at liberty to write whatever slant seems easiest
providing they apply a free movement and produce legible forms. I n<»tice that our vertical writers usually change to the slanting
style as soon as tliey begin to apply the forearm movement. C. C. LlsTEK. Baltimore, Md.



\^Z^^,^c^






55





SPEED WRITING BY
MR. LISTER.



<^9h6^^mm>sm>-^}JtM and l^uiMnd^^cUicctUrr^^




ENTERED AT THE m EDITED AND PUBLISHED

POST OFFICE, COL- M mqnTHLY (EXCEPT

UMBUS, O..ASSEC §i JULY AND AUGUST.)

OND CLASS MATTER y, gy ZANER i BLOSER.

Sept. 10. 1900. ) columbus. o.

Vol. VI. \(). V. Whole No. :«i

COLL'MHUS, OlilO, J.\NL-Ak'V, 1901
SUBSCRIPTION PRICE, $1.00 A YEAR. lOc. A COPY.

SUBSCRIPTION RATES.

I subscription, ij 1,00. 2 to 3 subscfiplions, 85
cents each. 4 to 10 subscription. 75 cents each,
10 or more subscriptions, 60 cents each.



Change oj Address — If you change your address"
be sure to notify us promptly (in advance, if pos-
sible) and be careful to give the old as well as the
new one We lose many papers each issue
through negligence on the part of subscribers or
post-masters.



Our
Proaress



We are now reading and hear-
ing much concerning tlie pro-
gress of tlie century just clos-
ing—progress in discovery, invention,
knowledge, etc. In education, much ma-
terial progress lias been made. Xo depart-
ment, however, seems to stand out more
uniquely opportune than business educa-
tion. It is a distinctly modern institution
which sprang into existence t(( meet ex-
traordinary needs. The same may also be
said of art education as concerns tlie many.
And how about penmanship? One hun-
dred years ago we had the old round hand:
today, we have the simplitied. The pro-
gress has been marked Imt hardly radical,
surely not phenomenal. The progress of
writing has, however, been greater than
that of penmansliip. Invention has pro-
duced the typewriter, a most humane mode
of expressing and recording thought.

But what of the future of penmansliip?
Is it not probable that as much may be e-"^-
pected in the way of progress In penman-
ship and writing the coming century as
during the one just passing? We think .so
— we hope much more. What will that
progress be? Will we write at all at the
end of the century? Will not the phono-
graph, graphophone, etc., supercede the
alphabetic method of recording, transniit-
ing, and expressing thought? We hope .so.
One hundred years ago the average person
could not write; today, practically all
write. This has'been a decided gain.' Our
mission now is to see that all people not
only write, but write irell. This is, it seems
to us, our present need; our pressing duty
to bring about.



Vertical reformers have made
CbeiniS'^ mistakes. Their Hrst mistake
takes of was to exaggerate the defects
Uertieal. of slant writing as concerns
position, hygiene, etc. Their
second and most serious mistake was to
adopt extremely round, print-like, almoriii-
ally large, slow forms. True, not all vertical
forms are such, but the ones first proposed
and most unive'rsally adopted were all we
have implied. Some have been the semi-
angular forms straightened up, and we
might add, stiffened up. Some vertical
forms are simple and plain without being
either slow or labored. But as near as we
can learn, vertical advocates are profiting
by these mistakes and doing wliat they can
to remedy the demonstrated defects.

Vertical writing has blundered. But it
was only by blundering that the rocky
mountains were crossed. It is only^ by ex-
perience that some lessons can be learned.
The one who never blunders is never a re-
former. The one wiio is not willing to learn
from the e-xperience of otiiers is certainly
far from wise. Let us be candid as well
as wise. \'ertical has done more to smash
narrow ideas than any other one force
of the present day. It has done more
to improve slant writing than is usually
supposed. It demolished the 5'.^ idol, and
demonstrated that angular forms are illeg-
ible in the hands of the average citizen.
The result is and is going to be, less slant-
ing writing and more nninding writing. The
degree of slant will be left to the individual,
and that is what penmen \\-ere unwilling to
concedebefore the advent of vertical. " Gi\'e
the devil his dues"; also what he deserves.

A good handwriting is a life
Coil, not companion — so is a poor one.
Calent. But how much more valuable

and pleasurable is the former!
It is pleasurable to do anything well, while it
is a task to do it poorly. Care, industry, ob-
servation are the qualities necessary to pur-
chase by the coin of application a good luiiid-
writing. If you are possessed with the anti-
quated idea that talent and genius are neces-
sary in order to write well, you need to a band-
on such notions, Ijefo re the twentieth century
arrives, for it may then be too late, ^'oiir re-
cord may bechised by that time, or yon nui\
be too busy to correct it. Xo more talent i>
necessary to acquire a good, plain, rapid
hand than is necessary to learn to use good
English, (not as much), or to learn to walk
gracefully, easily, and advantageously. Of
course, if you desire to become an expert
penman, you will need the same amount of
talent and genius as are necessary to be-
come successful doctors, lawyers, business
men, ministers, etc. What you most need
in order to write well is determination, in-
dustry, perseverance, care, and intelligence,
^'ou need nothing more and you ought n<it
to 111' satisfied with anything less.



Uertieal



The action of a majority of
the Board of Education of
.\ew|Vork City in recommending slanting
\\ riting in preference to vertical, d<ies not
seem to have precipitated any great aban-
donment of the vertical in other cities. But
a few places have discarded vertical, and
they have adapted semi-vertical or com-
promise slant. As a correspondent recently-
said: •' If vertical is displaced, it will be by
semi-vertical and not by the old ii'^® slant, as
that is as dead as Free .Silver."

The convention of New York State School
Boards recently noted that it was wise to
continue the use of vertical writing in the



Online LibraryDonald B. (Donald Budd) ArmstrongThe Penman-Artist and Business Educator (Volume 6-8) → online text (page 31 of 225)