_Sales Manager._ The sales manager has authority over the sale of goods and filling of orders, and his department is divided into selling and filling. The selling department is further subdivided into salesmen and mail orders. One subdivision represents that portion of the sales made by personal salesmen. The active work is carried on by salesmen who call on the trade under the orders of the sales manager. The sales manager hires all salesmen, prescribes their territories and routes, and supervises their expense accounts. He compiles reports and statistics of their work for presentation to the comptroller or general manager, and keeps the records prescribed for this department. The mail order division is engaged in the sale of goods by the use of letters, circulars, and catalogues. Lists of customers and prospective customers are maintained, and sales follow-up systems are operated under the immediate supervision of this division. In the filling department, the chief order clerk is in charge of entering sales orders, making shipping orders and manufacturing orders. He maintains a record of sales and manufacturing orders so that he can keep informed on manufacturing or stock requirements. All invoicing of shipments is done in this department. The shipping clerk maintains records of rates of transportation by rail, water, or truck, and keeps posted on routes and facilities. He supervises the packing of all goods, and secures proper receipts from transportation lines. _Credit Man._ The position of the credit man is an important one in any establishment. He collects and records information about the financial responsibility and credit standing of customers. When necessary, he makes special investigations, and on the basis of his information extends or limits credit. Every order from a new customer must be approved by the credit man before it can be accepted. When accounts have been opened, it is the duty of the credit man to collect them when due, or, if not paid promptly, to use every means to secure a settlement. His work brings him in contact with both the sales and accounting departments. The credit man is assisted by such clerks and collectors as may be necessary for the conduct of his department. =15. Superintendent.= The superintendent is given general supervision over the manufacturing branch of the business. His authority extends directly to the engineering and drafting departments, the work of the assistant superintendent, foreman of tool room, and shop foremen. His relations with the purchasing department are advisory rather than managerial. His immediate assistants are the chief engineer, assistant superintendent, and shop foremen.