Too much credit can never be given to Dr. Taylor for his emphasis on the laws of the time element. He was the first to call to our attention the fact that operations should be divided into the smallest possible, timable units for setting tasks. In this way it is possible for timed elements to be used in many combinations, thus eliminating an enormous amount of unnecessary work. Dr. Taylor also recommended that work periods should be timed separately from the rest periods. Our new measuring devices for time study make it possible to record much shorter intervals of time than were heretofore known, and now the limiting factor in the problem is no longer the quickness with which we can use a stop-watch. Our methods and devices have been criticised as being specially adapted to problems involving the minutia of motions, but too expensive for the general time study purposes. A moment’s consideration will show that the turning of the crank of the cinematograph may be done as slowly as the requirements of the particular case of time study demand. In fact we have films that were taken at the rate of one picture every ten minutes. With the sixteen pictures to the foot, a foot will last one hundred and sixty minutes, or two hours and forty minutes, at a total maximum cost of six cents. If desired, the speed of the crank can be instantly changed to any desired speed to enable one to take pictures too quickly to be seen with the eye, and more accurately than the highest-priced time study man can take by means of a stop-watch. Our methods, devices, and records of activity and of output fulfil every requirement, and are now perfectly satisfactory. Fatigue still remains the elusive factor. Nothing but long-continued observation, absolute accuracy and co-operation between all interested will reduce fatigue study to the science which motion study has become. The Standardization of Work and Rest. Meantime, in standardizing work and rest periods, it is customary and proper to make a larger allowance for fatigue than the records show to be necessary. We cite as an example a case of folding handkerchiefs. The old method of folding was to have the workers seated at low tables in chairs of ordinary height, working throughout the entire day, with the only rest periods an hour at noon and such ceasing from folding as took place when the workers went for supplies, or took back finished product to be checked, or other rest periods that they took at will, as the work was piece work. After an intensive study of the problem, made not only to increase their output but to better their working conditions and allow them to earn more money with less fatigue, the following schedule of work and rest periods was adopted.