_Individual._--The individual method may be divided into two classes: (1) Those that are a part of auxiliary to or accessory to other business, and (2) those that make up or compose the business itself. The highway transport lines that are auxiliary to other business may be illustrated by the delivery truck of the grocer, the trucks for hauling to and from the depots of large department stores, or better the trucks owned by creameries which perform a sort of express service for the producers of milk and cream. The Fairmont Creameries, with headquarters at Omaha, operate more than 140 trucks, many of which make regular trips over established routes, picking up at the farmer’s gate full cans of cream and milk and leaving empty ones. The cost of these services, while ostensibly borne by the creamery, must of necessity be accounted for and charged to the expense of doing business or to the individual sellers of cream. The business is not run as a trucking or transportation business, but as a creamery, a department store, or a grocery, and is reckoned in as part of the annual expense or overhead charges. The motor to the truck gardener is of as much importance as any other part of his business. In fact his plant would be as handicapped without it as would a clock without its hour hand. The same may be said of practically all enterprises which depend on transportation upon the highways as a function of their business. All such transportation, therefore, is financed in exactly the same manner as the business itself, in fact it is a part of it. In the other class of individual ownership the business is usually so small that one person, the owner, can look after the whole of it. He may or may not have any assistants. However, he finances it as an individual. He either has the money at the beginning or is able to borrow it. If he borrows it he gives his note acknowledging the debt and stating the time or times for payment, rate of interest and any other stipulations that might have been entered into at the time of securing the loan. He will probably give a mortgage on his property, that is a writ showing the debt to be a lien on the property under which the loaner of the money may, if it is not paid as stipulated, foreclose and sell the property for the settlement of the debt. It becomes null when the note on which it is based has been paid. If, however, it has been “recorded” in the office of the Register of Deeds or other place set aside for that purpose, it will have to be “released” and the release recorded in order to clear the title to the property.