The record thus obtained is absolutely exact, especially as to distribution; but the system has some of the same objections that the notebook has. For instance, unless the cards are kept by the foreman himself, whoever punches them may inadvertently miss a man. This, however, is not so liable to happen as when a notebook is used. Whenever a single punch appears opposite a man's number, it is apparent that all his time must be accounted for in some way or other; while, with a notebook, it may be that, having been missed once, no record of any time will appear. There is absolutely no opportunity for a time─keeper or for a foreman to "fudge" his account in any way, for a punch mark once made in the card cannot be erased or destroyed in any way. The record stands. =Time─Keeper's Cards.= Instead of the time─keeper keeping his records in a notebook, as has been described, he may be provided with slips of tough paper of such size and shape as will readily go into his pocket, or will fit in a filing cabinet. The _modus operandi_ of these cards or slips is as follows: Each card or slip is devoted to but one gang and one ledger account──such, for example, as placing ties in railroad work, gang No. 6. It will show the foreman's name; the name or number, or both, of each man; and the amount of time that he spent on this particular class of work. The sum of the amounts for the gang on this classification, will be the cost for this gang and this account for the day in question. If a man has been working at more than one piece of work on that day, the time─keeper makes the apportionment of time on the spot; and the portion of his time that he has spent placing ties is put on the "Placing Ties" card or slip. The remainder of his time is placed on another slip corresponding to the other ledger account. If the time─keeper is uncertain as to which ledger account the work belongs to, he writes a description of the work at the top of the card or slip. A convenient form for a slip is illustrated in Fig. 1; and a convenient form for a file card, in Fig. 2. [Illustration: Fig. 2. Time─Keeper's Card. Duplicate record is made automatically on similar card by carbon paper.] It is frequently of advantage to have time─cards show, in addition to their pay and work performed, a log of the conditions, such as temperature and weather; the causes and duration of each delay; the general conditions on the work; the kind, condition, and the make of tools, machinery, etc.; and any further details that may be important. How this can be done on the various cards illustrated in this volume, can be seen from a study of the illustrations.