Many of the earlier forms of voucher checks were not checks until certain conditions had been complied with. On the face of the voucher was printed "when properly receipted this voucher will be paid through ... Bank." This required a receipt in some special place, instead of the usual endorsement of a check, and it was not always easy to tell, at a glance, the amount to be paid. Very naturally, objections were raised by the banks against the use of these complicated forms, but forms have been simplified in ways that have largely overcome these objections. [Illustration: Fig. 4. Form of Voucher Check that Requires no Folding] An improvement is the ordinary check form arranged to provide a valid receipt for stated items. Such a form is illustrated in Fig. 4. This is an ordinary check form of regulation size, on which is noted the item or items paid. The checks are put up in pads and numbered as used. When endorsed, the check provides a valid receipt for the items covered. [Illustration: Fig. 5. Duplicate Voucher Check in Loose Leaf Form] [Illustration: Fig. 6. Voucher Distribution Sheet] A voucher check with some advantageous features is shown in Fig. 5. This is made in duplicate. _A_ is the original voucher check, while _B_ is the duplicate. When sent out, the stub shown in _B_, a duplicate of the statement on the original check, is attached to the check. This is detached by the payee for his records, and enables him to deposit the check without waiting to make the entry in his cash book. These voucher checks are made in sheets and punched for filing in a loose-leaf binder. The balance of the form shown in _B_, the part remaining after the check and duplicate statement have been removed, is a copy of the check, and remains in the binder. The checks are numbered consecutively, but the voucher number is entered when used and corresponds with the number of the voucher paid. The office record of the items paid is made on the voucher form shown in Fig. 6. These are numbered consecutively, in the order in which they are approved, and when paid are filed in numerical sequence. Another style of loose-sheet voucher check is illustrated in Fig. 7. This form is made on the typewriter, in triplicate, and includes the original check, a receipt and a copy of the check. The forms are made two to a sheet, and when a check is to be written the triplicate sheet is placed in the machine, three copies being made at one writing. [Illustration: Fig. 7. Triplicate Form of Voucher Check that Provides a Receipt and a Copy of the Check] [Illustration: PLANT OF THE W. L. GILBERT CLOCK CO. AT WINSTED, CONN.] The triplicate form, or copy of the check, is the permanent record from which posting is done. Both the check and receipt are mailed and the payee is expected to return the receipt. If not returned within a reasonable time, the payee is followed up by letter and asked to return the receipt, as this becomes a part of the permanent office records.