of course, be made; but their effects on all parts should invariably be followed out to the utmost limit of their influence.

Seventeenth. Handling of the office work should be done by a thorough and approved system, such as that given on page 1387 et seq. of "Bridge Engineering."

Eighteenth. Proper blank forms facilitate office work and therefore economize on cost.

Nineteenth. Cost records for the various jobs should be kept so as to be able to figure properly on the probable expense that will be involved in doing prospective work.

Twentieth. Card indices should be kept for all possessions as well as for records; and this applies to the engineer's library. No books should be taken from the office without special permission, and a record of all such loans should be kept and utilized for compelling the return of all books thus borrowed.