An outgrowth of the recording-machine Art is represented in a new type of recording machine especially adapted to bookkeeping and the making out of invoices or reports where typewriting combined with arithmetical recording is necessary. This class of work demands a combination of the typewriter with adding and multiplying mechanism, having a capacity for printing the totals of either addition or multiplication. [Sidenote: _Early Combinations_] Several attempts have been made to combine the typewriter and adding-recorder; and there have been combinations of multiplying and recording. Another combination that has been used to some extent for bookkeeping and billing is an adding attachment for typewriters, but all these combinations were lacking in one feature or another of what may be called a real bookkeeping machine and billing machine. The combination of the typewriter and multiple-order keyboard recording-adders was too cumbersome, and the means employed for multiplication on such machines required too many manipulative motions from the operator. In simple cases of multiplication as high as fifty manipulative motions would be required to perform an example on such a machine. [Illustration: “Moon-Hopkins” Billing and Bookkeeping Machine] The combination of multiplying mechanism, either direct or by repeated stroke, with the multiple keyboard has been made, but without the typewriting feature they do not serve as a real bookkeeping and billing machine. The combination of the typewriter and the adding attachment lacks automatic means to print totals. The operator must read the totals and print them with the typewriter. Multiplication on such a combination is, of course, out of the question. [Sidenote: _First Practical Combination_] The culmination of the quest for a practical bookkeeping machine is a peculiar one, as it was dependent upon the ten-key recorder, which has never become as popular as the multiple-order keyboard on account of its limited capacity. The simplicity of its keyboard, however, lent to its combination with the typewriter, and the application of direct multiplication removed a large per cent of the limitation which formerly stood as an objection to this class of machine when multiplication becomes necessary. For the combination, which finally produced the desired result, we must thank Mr. Hubert Hopkins, who is not only the patentee of such a combination, but also the inventor of the first practical ten-key recording-adder which has become commercially known as the “Dalton” machine. [Sidenote: _Moon-Hopkins Billing Machine_] His bookkeeping machine is commercially known as the “Moon-Hopkins Billing Machine.” See illustration on opposite page. The term “Bookkeeping Machine” has been misused by applying it to machines which only perform some of the functions of bookkeeping.