gross earnings showed an increase over corresponding months of the previous year of nearly forty per cent. Economies quite as striking have been effected by the firm of Messrs. Dodge & Day of Philadelphia. On request investigators of this stamp, whose aim is to abolish waste and promote efficiency, go beyond mechanical and engineering details. They may point out how needed working capital may be obtained, how best to extend sales, and possibly how an economical consolidation with other similar plants may be effected. Almost invariably it is found imperative to recast the bookkeeping methods, especially with regard to ascertaining the cost of production in each department. Drawing upon experience recommendations may follow as to premium plans of paying wages, and other methods of identifying the interests of employers and employed.[31] Approved schemes for the comfort and welfare of work people are also suggested by counsellors thoroughly aware that contentment is great gain, that pure air, good light, and the utmost feasible safety, contribute to the balance sheet not less than the quickest lathe tools or the best wound dynamo. [31] Mr. T. S. Halsey is a contributor to “Trade Unionism and Labor Problems,” published by Ginn & Co., Boston, 1905. He recites (p. 284) how a corporation had manufactured a product again and again. Both workmen and foreman were positive that the working time was at the minimum. The premium plan of payment was introduced, with a reduction in time of 41 per cent. as the result. CHAPTER XVIII NATURE AS TEACHER Forces take paths of least resistance . . . Accessibility decides where cities shall arise . . . Plants display engineering principles in structure. Lessons from the human heart, eye, bones, muscles, and nerves . . . What nature has done, art may imitate,--in the separation of oxygen from air, in flight, in producing light, in converting heat into work . . . Lessons from lower animals . . . A hammer-using wasp.