A convenient record form is shown in Fig. 32, which is printed on a card 4×6 inches in size. This gives the particulars of the receipt of the claim, the amount, date, and number, with a record of collections, fees, and remittances. A card is made for each claim, and filed alphabetically under the name of the debtor. The reverse of the card is printed as shown in Fig. 33. This shows the different steps taken to enforce collection. The card file provides an index to all debtors against whom claims are on file, while both the register and the file of folders provide numerical indexes. But it is the creditor who is the client of the attorney, and it is very necessary that he be in a position to refer to or report on all claims received from any client. This necessitates another index to creditors, which is provided for in the card form shown in Fig. 34. [Illustration: Fig. 34. Index to Creditors for Attorney] The card is headed with the name and address of the creditor, below which is a list of all claims filed by him. When a claim is returned--paid or unpaid--the date is entered on this card, so that the record shows only unpaid claims. These cards are filed alphabetically, under the names of the creditors. A follow-up of the claims is provided by a plain index card on which is written the name of the debtor and number of the claim. This card is filed in a tickler, under the date on which it is desired to follow up the claim. This serves as a memorandum only, all records being made on the claim card or the folder. [Illustration: A SCENE IN ONE OF CHICAGO'S BUSY FREIGHT YARDS, SHOWING AN OUTBOUND FREIGHT HOUSE] THE SHIPPING DEPARTMENT INTRODUCTION The average manager of a business has but a rudimentary knowledge of traffic affairs as they relate to the shipment of his goods. He does not know that he is receiving the lowest rates to which he is entitled, or that the most favorable classification is applied to his shipments. A large percentage--probably a majority--of the concerns which do any considerable amount of shipping, or receive a large quantity of freight, lose annually in overcharges, due to improper classifications, defective packing, and a general lack of knowledge of the subject, a much larger sum than would be required to pay the salary of a competent traffic manager. There are so many intricate details to be considered in the shipping problem, that the subject requires special study, and shippers whose volume of business is even moderate find it profitable to employ a traffic manager.