Fig. 1 shows a tally sheet which is made up by the mail clerk for a small mail-order house. The sales of this house are divided by departments, each department representing a few specialties. While the business is essentially mail-order, a few agents are employed. On this sheet, columns are provided for a record of the articles sold by each department, the number and amount of cash and credit sales as a result of advertising, sales by salesmen divided in the same manner, total cash and credit sales, and the grand total. The cross-footings show the total sales of each article, while the column footings show the total sales, divided between advertising and salesmen, and whether cash or credit. [Illustration: Fig. 1. Tally Sheet of Sales for Small Mail-Order House] [Illustration: AN EXTENSIVE EQUIPMENT OF CARD FILES IN THE OFFICE OF A LARGE CORPORATION. MANUFACTURED BY YAWMAN & ERBE MFG. CO., ROCHESTER, N.Y.] When the mail is sorted, all orders are placed together, and these are then sorted into the classes shown by the tally sheet. To prevent holding order, a memorandum tally should be made of each lot of mail handled, and the totals for the day entered on the sheet. The tally sheet should be loose-leaf and made in manifold. A sufficient number of copies should be made to supply all department heads who have a direct interest in the volume of the day's business. Usually, copies will be required by the executives and the sales manager. =Departmental Distribution.= The sorting and distribution of the mail, after it reaches the department for which it is intended, is also of considerable importance. And, in this sorting, the department manager's stenographer can render valuable assistance. For the same reason that the head of the house is relieved of details, the head of a department should strive to rid himself of tasks which can be as well performed by a subordinate. Whether the mail is sorted by the correspondent or his stenographer, it should be gone through before an attempt is made to answer it. Letters that can be answered at once should be placed by themselves; those necessitating further information should be handled specially; if a letter requires the attention of another department, it should be answered immediately and passed on. Under this plan, the mail is prepared for answer before a stenographer is called to take dictation, which saves time. The correspondent who does not plan his work calls a stenographer and starts dictating, taking the first letter that comes to hand. When a letter about which further information is needed is found, he sends to the files for correspondence, wasting both his own and his stenographer's time while waiting for the information.