The original sales ticket is placed in an envelope, stamped with the C. O. D. number and filed numerically by the C. O. D. clerk, who also keeps the register. In the system described, the tag receipt takes the place of the sales ticket; but in many stores it is considered best to send the sales ticket with the package. [Illustration: Fig. 25. Notice of Attempt to Deliver] When the shipping clerk receives the record sheet from the office, he checks the items against his delivery books and enters the route number and driver's number. As described, each driver's stubs and returned packages are first checked against his delivery sheet; all stubs are then checked against the record sheet, which makes a double check in the shipping room. If a package is refused it is returned either to the department or the general stockroom, and a receipt obtained on the back of the tag. The shipping clerk then returns the record sheet to the office, with the money collected and the tags representing refused packages. Sales tickets and cash are turned over to the cashier, while tags and sales slips of refused packages are sent to the auditor. The auditor can check both the cash collected on C. O. D.'s and returns against the duplicate sales tickets in his possession. =Undelivered Goods.= One of the annoyances met with in the delivery department of a large store is the difficulty in making deliveries because people are not at home. Unsuccessful calls are common, and while it is quite the general custom to leave packages with a neighbor, it is not always possible to do this, which means that the package must be returned to the store. And it frequently happens that this brings forth a vigorous complaint from the customer, who is positive that the delivery could have been made. One merchant has found a simple solution of this difficulty, which could be adopted with profit by all merchants in large cities. Drivers are supplied with slips printed as shown in Fig. 25. When no one is found at home, one of these slips is filled out and left in the mail box. It shows the date, time of day, name of driver, and name of person with whom the package has been left. The use of this slip eliminates complaints and proves a great convenience to the customer. [Illustration: Fig. 26. Post-Card Notice of Attempted Delivery] When undelivered packages are returned to the store, and nothing is heard from the customer within 48 hours, a postal card notice, Fig. 26, is mailed to the customer. Frequently, failure to deliver is due to the wrong address, but even if the correct address is not found in the directories, the postal authorities usually succeed in locating the customer. [Illustration: Fig. 27. Special Delivery Tag]