The handling of a C. O. D. item begins with the sale, when the sales person, in addition to noting on the sales slip that the item is C. O. D., makes out a tag, as shown in Fig. 22. This tag, which should be of a special color, is made with a perforated stub, and on the stub the information on the tag itself is duplicated. The sales person fills in, on both the tag and the stub, the name and address of the customer, the amount to be collected, his own initials, the number of the department, and the date. The goods and the duplicate sales ticket go to the packing room, while the original sales ticket and the tag go to the office, where they are taken charge of by the C. O. D. clerk. This clerk registers the sale on a C. O. D. register, stamps the number on the tag and stub, and returns them to the packing room. The tag is then attached, and the package sent to the shipping room, while the duplicate sales ticket goes to the auditor's office. In a store where the packages are wrapped in the department making the sale, the routine is changed to the extent of sending the package direct to the shipping room, with a plain address label. The package is held in the shipping room until the tag, sent direct from the office, is received. [Illustration: Fig. 23. Special C. O. D. Delivery Book] After they are sorted by routes in the shipping room, all C. O. D. items are entered in special delivery books, as in Fig. 23. This book is made in the same style, as the regular delivery book, with perforated sheets, but should be made of paper of a different color. The form differs but slightly from that of the regular book, the only difference being the addition of columns for the C. O. D. number and the amount to be collected. When a driver makes a C. O. D. delivery, he gives the customer a receipt on the tag, Fig. 22, but retains the stub. On returning from a delivery, he turns in the stub with the money, and the payments are checked on the duplicate of his delivery sheet. If a package is not delivered, it must be turned in with the complete tag attached. All returned C. O. D. packages are checked on the delivery sheets and entered on the sheets for the next delivery. This system insures a positive check on the driver, for he must turn in either the package, or the stub and the money. [Illustration: Fig. 24. Office Record of C. O. D. Items] The office record of C. O. D. items is in the form of a register, as shown in Fig. 24. This register is provided with the same columns as the C. O. D. delivery sheet, with columns added for the route number and the driver's number, these columns being used only in the shipping room. All items are registered in numerical order, a new series of numbers, starting with _No. 1_, being used each month. The book is made with duplicate sheets, the original perforated. Once a day, or as fast as the pages are filled, the originals are sent to the shipping room.