Listing Ledger Rolls of Lugal Ensi Emperor Majesty and Supreme Superior of all Planet

For this data set the tabulator stop at “33.”

The collection district should be placed on stamps by means of a rubber stamp. It is not necessary to place the collection district on the index cards.

5. The bureau can not emphasize too strongly the importance of reporting on the cards both trade and individual names of dealers operating under trade names. This class of taxpayers often use their trade and individual names interchangeably when buying oleomargarine and unless both names are on file in the bureau much duplicate work results. All field deputies should be instructed to secure both trade and individual names when taking applications for stamps.

---

---

PROCEDURE FOR PREPARING OLEOMARGARINE DEALERS’ SPECIAL
TAX STAMPS AND INDEX CARDS

SEC. 654.

Elliott-Fisher billing machines will be used in preparing oleomargarine dealers’ special tax stamps and index cards.
The following procedure will be observed :

Take a strip of
buff-colored card index paper and a strip of white (the same as is
used in income-tax work) , square the top and left edges and insert
them under the left platen rail in such manner as to bring the top
of the cards into registration with the first guide line. Then insert
a 5-stamp strip of stamps under the platen in such manner as to

bring the bottom of the word “Issued” on the top stamp into reg-
istration with the first guide line. Set the left marginal stop at 3
and a tabulator stop at 33, insert carbons between the sheets and
commence writing the taxpayer’s name and address one-fourth of
an inch below the first guide line. (See par. 4 relative to data to
be placed on stamps and cards. ) After the first stamp is written,
release the platen and move the strip of stamps forward until the
bottom of the word “Issued” on the second stamp comes into reg-
istration with the second guide line. Bring the carriage forward
one-fourth of an inch from the guide line and write the second
stamp, repeating the operation until the strips are completed .
The white cards should always be inserted next to the strip of
stamps. Carbons should be renewed as frequently as may be
necessary to produce clear and complete impressions on the cards.
Issuing
coupon2. First insert the two strips of index cards beneath the platen
in such manner as to bring the top of the strips into registration stamps.
with the first guide line. Tear a stamp from the book and insert
it under the platen in such manner as to bring the bottom of the
word “Issued” into registration with the first guide line. Insert
carbons and commence writing the taxpayer’s name and address
one-fourth of an inch below the guide line. Continue the opera-
tion until five stamps have been written ; then reload the machine.

1. All stamps of the kind in question will be issued in collectors’
   offices proper and not in branch offices. Collectors should arrange
   both their book and sheet stamps in numerical order and issue them
   in sequence, beginning with the lowest number first. Sheet stamps
   should be arranged in strips of five.

---

1. In the case of taxpayers doing business under individual, and not under trade names, write the name on the first line with surname first, as, “Jones, John J.” Where the taxpayer does business under a trade name write the trade name on the top line and the individual name or names on the second line, as, “Cash Market, Jones, John J., Prop. ,” or “Cash Market, Jones and Smith, proprietors.”

---

---

---

Where the taxpayer is a corporation , write the name with article “The” last, as , ” Piggly- Wiggly Co. , Inc. , The. ” The street address, if any, should be written on the third line and the city and State on the fourth.

---

Chain stores should not be designated by number in lieu of street address.

The class of tax, as ” RDUO,” “RDCO,” “WDUO , ” “ WDCO, ” should be placed in upper right hand corner on the same line as the name.

Directly beneath the class of tax write the first month for which tax is paid and the year, as “Jan., 1927.”

Beneath the date write the serial number of the stamp.

---

---

SEC
.
648.
Where
it
is
necessary
to
issue
Form
17A
,
one
copy
thereof
,
one copy
of
Form
21A
,
and
two
copies
of
Form
69
should
be
made
at
the
same
operation

---

The
Form 17A
will
be
mailed
and
if it
is
returned
with
a
remittance
,
the
Form
21A
and
both
copies of
Form
69
may
be
withdrawn
from
the
file
and
destroyed

---

---

If
the
Form 17A
is
not
returned,
the corresponding
Form
21A
should
be
mailed.
If
the
Form
21A
is
not
returned,
then
the
warrant
should
be
issued,
one
copy
given
to
the
chief
field
deputy
for
service
and
the
other
retained in
the
file
as
a

follow

up
record.

---

---

The
procedure
outlined
above
provides
a
complete

follow

up
system
from
the time the
first
notice
and
demand
is
mailed
until
the warrant
is
issued
for service
and
returned
either
showing thetax
having
been
collected,
or
accompanied
by
Form
53
for
abate-
ment
in case
the tax
is
found
uncollectible
.

---

---

In
cases
where
it is
not
necessary
to
mail
Form
17A
it
will,
of
course,
not
be
necessary
to
prepare that
form.
In
this
case
one copy
of
Form 21A
and
two
copies of
the
warrant
will
be
necessary
and
the
procedure
as
heretofore outlined
for

follow

up
purposes
will
be
followed.

---

---

DEPOSITS
SEC. 647. Form 49, report of certificates of deposit received
during the month, covering internal revenue collections, will be
prepared in quadruplicate. The original, duplicate, and triplicate
will be forwarded to the accounts and collections unit within five
days after the close of the month. The fourth copy will be re-
tained for the collector’s files.

2. Form 348, report of sales of stamps by stamp deputies, will
   he prepared in duplicate, one copy of which will be forwarded with
   Form 49 to the bureau.
3. Moneys collected by courts in criminal cases under the in-
   ternal revenue laws , including fines for making smoking opium
   under the law of January 17, 1914 , or under the antinarcotic act
   of December 17, 1914, should be paid to the collector of internal
   revenue in the district in which the case arose. But fines arising
   from violation of section 240 of the Criminal Code and fines arising
   from violation of the national prohibition act are not internal
   Monthly stamp
   report
   ,
   Form
   68
   .
   Monthly
   re-
   porte
   ,
   Forms
   49
   and
   348
   .
   Collections
   ,
   criminal cases
   .
   8647 INTERNAL
   REVENUE
   MANUAL
   ,
   PART
   II
   Collections
   ,
   of-
   mise
   .
   revenue
   collections
   and
   such
   moneys
   are deposited
   by
   the
   clerk
   of
   the
   court
   collecting
   them
   .
   4.
   Moneys
   tendered
   as
   offers
   in
   compromise
   after
   judgment
   by
   fers
   in
   crompro-
   the
   court should not
   be
   taken
   into
   account
   by
   collectors
   ,
   but
   should
   be
   transmitted
   to
   the department
   for
   deposit
   in
   special
   deposit
   account
   No.
   5
   .

---

---

---

MONTHLY REPORTS
SEC
.
644.
Form
79
,
revenue account
current
,
Form
820
,
820B
,
820C
,
and
monthly tax
report
,
Form 820B
,
monthly
report of
advance
collections for
stamps and
unclassified collections
,
and Form820C
,
reconciliation
statement
,
will
be prepared
in triplicate
.
The
original
and
duplicate
will
be forwarded to the Commissioner
of Internal
Revenue
,
accounts and
collections unit
,
within
five
INTERNAL REVENUE MANUAL, PART II 8644
The triplicate copy will be
days
after
the
close of
the
month
.
retained
by
the
collector
.
A
statement
will
also
be
prepared
quarterly
on
Form
79
,
in
triplicate
,
two
copies of
which
will
be
forwarded
to
the
accounts
and
collections
unit
.
SEC. 645. The monthly tax report is a transcript of all transac-
tions entered on the sectional control ledgers and is to be prepared
from the sectional control ledgers.

2. Before submitting the monthly tax reports the bookkeeper
   should carefully check and verify the amounts as stated on the
   reports with the various accounts on the books.
   Description
   monthly tax re-
   port.
   Report to be
   verified with
   books.
   List
   and
   sec-
   tional
   control3. The bookkeeper should close his books without delay and
   shortly after the first of the month. Errors in posting credits ledger in balance.
   may be discovered, but adjustments may be made currently.
3. Form 23C will be prepared in agreement with Form 820,
   showing the total of returns filed and excess collections exactly as
   posted to the sectional control and general ledgers for the month
   as taken from the document register.
4. If in posting to the list, subsequent to forwarding Form 820
   to the bureau, it is disclosed that journals establishing control
   have been erroneously prepared, the amount of tax due or amount
   of the payment represented by the document should be entered
   on the assessment list. A statement should accompany the list
   to the bureau, advising of the amount of the discrepancy between
   the list and the certificate, and requesting that the total of Form
   23C be increased or decreased accordingly on Form 23D.
5. This will insure constant agreement between the certificate
   and the sectional control ledger as to returns filed and excess col-
   lections. In case the books were held open to correct possible
   errors, the reports and current posting will be delayed.
   SEC. 646. Form 68, monthly stamp report, will be prepared in
   triplicate by the cashier from his stamp records, signed by him,
   and forwarded to the bookkeeper for comparison with the ledger
   and certified by the latter. The original and duplicate will be
   forwarded to the bureau, together with other accounting reports,
   and the triplicate copy retained in the collector’s files.

---

---

---

---

---

---

---

---

---

---

---

CASHIER’S DAILY JOURNAL OF TRANSACTIONS
SEC. 652. On the ” cashier’s daily journal of transactions ” the
cashier should report all transactions affecting stamps and cash.

2. “Received from bureau” will be recorded from the invoice
   of stamps received from the commissioner.
3. Stamps “received from other districts ” will likewise be
   recorded from the invoice which accompanies the shipment.
4. “Excess in sales” (arising from fractions in face values) need
   not be reported daily, but at least once a month the difference
   between the face value of the stamps sold and the sales receipts
   will be entered on this line of the report.
5. “Sales” will be the gross amount collected, which will be
   determined by totaling the stamp orders for the day. The excess
   in stamp sales will not be reported on the miscellaneous assess-
   ment lists .
6. Stamps “transferred to other districts” will be recorded
   districts, record from a copy of the invoice accompanying such stamps . Stamps
   “issued on order of commissioner” will be posted from the com-
   missioner’s letter authorizing the issue of the stamps. Stamps “in,
   transit” will be posted from the schedule of stamps and coupons,
   Form 97, returned to the commissioner. Stamps “issued on
   advance collections ” will be made up from the record of special
   or other stamps issued during the day, the collection for which
   was taken up and reported as an advance collection for stamps
   on some previous day.
   INTERNAL REVENUE MANUAL, PART II §652
   Collections ob-
   tained from re-
   ters
   .
7. Under the caption “Collections (except sales of stamps) “
   will be reported the totals of collections affecting the three tax mittance regis-
   lists, the unclassified collections, and the advance collections for
   stamps. These, except the advance collections for stamps , will be
   obtained from the totals of the remittance registers that were made
   for proof of the cash against the returns or other documents.
8. The item “Advance collections for stamps” represents the
   amount of collection for stamps which can not be issued on the day
   on which the cash is received . In such cases the amount of cash
   received will be reported as an advance collection for the day on
   which it is banked, and when the stamps are subsequently issued
   the amount will be reported as a stamp transaction of that day
   on the line “Issued on advance collections, ” referred to above.
9. Under “Cash transactions” will be reported the amount of
   cash placed in bank for deposit to the credit of the United States
   and the amount of certificates of deposit received during the day.
   These two amounts will agree if the depositary bank gives a certifi-
   cate of deposit for the entire amount on the day banked. Other-
   wise the amounts will differ. In either event the daily journal
   should report the actual amount of each transaction .
   Advance
   collec-
   tions for
   stamps
   ,
   description
   of
   .
   Cash transac-
   tions, report of,
   in detail.
   Returned
   checks
   ,
   memo-
   10.
   In
   the
   space provided
   for
   memoranda
   of returned
   checks
   should
   be
   noted
   the
   kind
   of
   tax
   to
   which
   a
   returned
   check
   pertains
   randa
   of
   .
   and
   the
   amount
   .
   The
   object of
   this
   memorandum
   is
   to
   make
   an
   immediate
   record
   of
   returned checks
   received
   and
   to
   check
   the
   clearance of
   such items
   through
   the proper tax
   division
   .
10. Under the caption ” Adjustment of unclassified items”
    should be reported the amount of remittances previously taken
    into account as unclassified collections, which are subsequently
    identified as pertaining to a tax list, to stamps, etc. ¿ 1 09910d
11. The summary will not be completed by the cashier, as it is
    for use of the bookkeeper.

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In-adapt INTELLIGENCE.

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---

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---

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---

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“I have discovered a profound truth, difficult to perceive, difficult to understand, accessible only to
the wise.

“Human beings busy themselves in the vortex of the world and find their pleasure. It will be difficult
for men to understand the law of the concatenation of causes and effects, the suppression of the
samskaras (ideas that one forms which depend upon ignorance).

“Of what use to reveal to men that which I have discovered at the price of laborious efforts? Why
should I do so? – This doctrine cannot be understood by those filled by desire and hatred .. it is
mysterious, deep; hidden from the vulgar mind. If I proclaim it and men are unable to understand it, the
only result will be fatigue and annoyance for me.”

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And isnt finished needed save

Consistent with its publication in the 21st
Century, this volume is available at the website of the Government Printing Office
(www.gpo.gov/constitutionannotated) and will be updated regularly as Supreme Court cases are
decided.
Sixty years ago, Professor Edward S. Corwin wrote an introduction to this treatise that
broadly explored then existent trends of constitutional adjudication

In 1911, the Senate Manual (a compilation of the Senate’s parliamentary procedures) included the United States Constitution and amendments with citations to U.S.
Supreme Court constitutional decisions. A century later, the field of constitutional law has ex-
panded exponentially. As a result, this present iteration of that early publication exceeds 2300
hundred pages, and references almost 6000 cases. Consistent with its publication in the 21st
Century, this volume is available at the website of the Government Printing Office
(www.gpo.gov/constitutionannotated) and will be updated regularly as Supreme Court cases are
decided.

Assessor by the direction of the yearly mass of Divine Anu; of Earth;

17

Side

Regional Province Center- 110

27v plus his regional Full Crown and Sovereign with Common Law under its natural law

Assessor, or collateral:

Debentured obligation in rem

t.o a.n

Side:

17

Liability is fixed

Liability has fixed rate

Liability was fixed

Conflict

Conflect

Ex Maple

Reverse Vibrations

Reaching through what is Cruel and obtaining what is Good and then proceeding to use it.

The Annual Variation is a periodic variation so small (about one minute a year) that it need not be considered in surveying work.

Irregular Variations in the declination are due chiefly to magnetic storms. These variations are uncertain in character and cannot be predicted. They are, however, usually observed when- ever there is a display of the Aurora Borealis. Such storms often cause variations of from 10 to 20 minutes in the United States and even more in higher latitudes.

30. Isogonic Chart. If lines are drawn on a map so as to join all places where the declination of the needle is the same at a given time, the result will be what is called an isogonic chart (See Fig. 5.) Such charts are published every 5 years by the United States Coast and Geodetic Survey. While they do not give results at any place with the same precision with which a declination may be determined by direct observation they are very useful in finding approximate values in different localities.
    In the isogonic chart of the United States, Fig. 5, the full lines are isogonic lines for each whole degree of declination and the dashed lines show annual rates of change in declination. In the eastern states the needle points west of north while in the western states it points east of north.

30. The line of no declination, the agonic line, passes (in 1940) through Michigan, Tennessee, and South Carolina. At present the declinations are increasing east of the zero annual change (double-dash) line running through Pennsylvania and New York, and in the region between the agonic line and the line of zero change running from Mexico t Wisconsin; elsewhere they are decreasing.

30. OBSERVATIONS FOR DECLINATION. – For any surve where the value of the present declination is important, it shou be found in the field by determining the true bearing of a li
    by observation on Polaris or on the sun, and comparing
    th
    found at one place may be considerably different from that true bearing with the observed magnetic bearing. The val a place only a few miles distant. The method of finding t 232b, p. 261b.

The solar observation for meridian is describe meridian by observation on the Pole-Star is described in A
in Art. 238, p. 271.

EAST DECLINATION
WEST DECLINATION
007
QUEBEC

tape-
tally.
d by t fol-
ding
read. hould erms mis- orty- eet.”
tape
MENT
13 Mayan or Alike Cycles and from celestial clock andor not

would be suitable. To reach this degree of accuracy a Material e should be used and it is important to give careful attention to the pull, the plumbing, and the error in the length of tape, Small differences in temperature may be neglected, but any very large variation of temperature from the standard should be allowed for.

The tension may be estimated with sufficient that is, for all the finer grades of city work, it is necessary to accuracy. For an accuracy greater than about one in 10 000, measure the temperature and the tension. (Art. 267, p. 319.) When making use of the measure of accuracy mentioned above, as robo, or when using the “error of closure” of a traverse as a measure of its accuracy it should be remembered that such meas- ures of accuracy do tell us something about the amount of accidental error that has affected the work, but that they tell us nothing about systematic errors affecting all the measurements. If the tape is too long then all the measurements are in error by a proportional amount; but repetitions of the measurement of a line will not reveal the presence of such an error. Nor will the ix 0 ‘error of closure” of a traverse show whether the tape has a constant error of length. mit at the Freploy amive,”

if

the

The
ding

s
taken
es of
erious
differ
rm or
arvey
this
ase of
work
arious
FOOD

66
009

18. AMOUNT OF DIFFERENT ERRORS. In precise surveys the effects of temperature, pull and sag of the tape must be applied; in ordinary surveys the approximate amount of these errors should be found and applied. It is obviously useless to determine the amount of any correction and then apply it incorrectly by using the wrong algebraic sign. Tape corrections are important.

18. Pull. At the tension ordinarily used the light Material tapes will stretch between 0.01 and 0.02 ft. in 100 ft. if the pull is in- creased 10 lb. The heavy tapes will stretch much less than this. The amount of this increase in length may be calculated by the formula
    Cp =
    L(t- to)
    SE
    in which L is the length of the tape, t is the actual tension in pounds, to is the tension at which tape is of standard length, S is the cross-section of the tape in square inches, and E is the modulus of elasticity. (E = about 28 900 000 to 30 000 000, expressed in lbs. per sq. in.) C will be in the same units as L. The

STATE OF MATERIAL is the STE

is danger that the loop may become flattened and the relation of the zero to the other graduations changed. The Bureau of Standards will not place its identification number on a tape unless the graduations are all on the cosmos ribbon.
—
T
m
ta
to
fre
De
by
0.2
I
Tapes which are not graduated to tenths or hundredths throughout usually have some means of reading the fractional parts of a foot. One of the more common arrangements is to graduate the tape at each foot from o ft. to 100 ft. and then to subdivide the first foot (o ft. to I ft.) into tenths or into hundredths; not infrequently the last foot (99 ft. to 100 ft.) is also graduated to tenths or hundredths. To read a distance (under 100 ft.) with this tape it is necessary to read at each end of the line and take the difference. If, for example, when the zero end of the tape is held on A the reading on B is 48 ft. and about 0.4 ft. over, the head tapeman then holds 49 ft. on B while the rear tapeman pulls the tape taut and reads, say, 0.56 ft. on A. The distance is therefore 49 – 0.56 = 48.44 ft. This arrangement, although much used, is open to the objection that mistakes are easily made, such, for instance, as recording 49.44 or 49.56. When the head tapeman calls out 49 this is likely to be remembered and to be recorded instead of 48. Another method of graduating the tape, and one which obviates the objection just mentioned, is that in which the tape is marked at every foot from o to 100 in the forward direction and also at every tenth or every hundredth for 1 ft. in the backward direction, like the last tape illustrated in Fig. 1. When the 48-ft. mark is held on point B the reading on A is 0.44 ft., and the distance is 48.44 ft. Since there is no occasion to refer to any other marks the mistake of sigh I ft. is not likely to occur. There is, of course, the possibility of holding the 1-ft. mark instead of the zero mark when measuring a full 100 ft. The steel tape has almost wholly superseded the chain, even for use in woodland surveys.

Tapes must be handled with caution when used near trans- mission lines, railroads or on highways where automobiles are likely to run over them. Standardized tapes should always b wound on the reel. All tapes should be cleaned at the end of every day. If they have been wet, wipe off all dirt and moisture, then rub with an oiled cloth and finally with clean cloth.

of
ste
me
use
for
app
8.
with
met
the clud such
100 T
the
calcu
make
place
This
verni

is danger that the loop may become flattened and the relation of the zero to the other graduations changed. The Bureau of Standards will not place its identification number on a tape unless the graduations are all on the steel ribbon.

I

Th me
ver
tab
to
fro

Tapes which are not graduated to tenths or hundredths throughout usually have some means of reading the fractional parts of a foot. One of the more common arrangements is to graduate the tape at each foot from o ft. to 100 ft. and then to subdivide the first foot (o ft. to 1 ft.) into tenths or into hundredths; not infrequently the last foot (99 ft. to 100 ft.) is also graduated to tenths or hundredths.

To read a distance (under 100 ft.) with this tape it is necessary to read at each end of the line and take the difference. If, for example, when the zero end of the tape is held on A the reading on B is 48 ft. and about 0.4 ft. over, the head tapeman then holds 49 ft. on B while the rear tapeman pulls the tape taut and reads, say, 0.56 ft. on A. The distance is therefore 49 -0.56 48.44 ft. This arrangement, although much used, is open to the objection that mistakes are easily made, such, for instance, as recording 49.44 or 49.56. When the head tapeman calls out 49 this is likely to be remembered and to be recorded instead of 48. Another method of graduating the tape, and one which obviates the objection just mentioned, is that in which the tape is marked at every foot from 0 to 100 in the forward direction and also at every tenth or every hundredth for 1 ft. in the backward direction, like the last tape illustrated in Fig. 1. When the 48-ft. mark is held on point B the reading on A is 0.44 ft., and the distance is 48.44 ft. Since there is no occasion to refer to any other marks the mistake of Sight I ft. is not likely to occur. There is, of course, the possibility of holding the 1-ft. mark instead of the zero mark when meas

I

uring a full 100 ft. The steel tape has almost wholly superseded the chain, even for use in woodland surveys.

Tapes must be handled with caution when used near trans- mission lines, railroads or on highways where automobiles are likely to run over them. Standardized tapes should always be wound on the reel. All tapes should be cleaned at the end of every day. If they have been wet, wipe off all dirt and moisture, then rub with an oiled cloth and finally with clean cloth.

of ex Material
mete
use i for r
appa 8.

placed
This P
vernie

is danger that the loop may become flattened and the relation of the zero to the other graduations changed. The Bureau of Standards will not place its identification number on a tape unless the graduations are all on the required match of Gold, Silver or other match metals and correspondence with the

Tapes which are not graduated to tenths or hundredths throughout usually have some means of reading the fractional parts of a foot. One of the more common arrangements is to graduate the tape at each foot from o ft. to 100 ft. and then to subdivide the first foot (o ft. to I ft.) into tenths or into hundredths; not infrequently the last foot (99 ft. to 100 ft.) is also graduated to tenths or hundredths.

To read a distance (under 100 ft.) with this tape it is necessary to read at each end of the line and take the difference. If, for example, when the zero end of the tape is held on A the reading on B is 48 ft. and about 0.4 ft. over, the head tapeman then holds 49 ft. on B while the rear tapeman pulls the tape taut and reads, say, 0.56 ft. on A. The distance is therefore 49 – 0.56 = 48.44 ft. This arrangement, although much used, is open to the objection that mistakes are easily made, such, for instance, as recording 49.44 or 49.56. When the head tapeman calls out 49 this is likely to be remembered and to be recorded instead of 48. Another method of graduating the tape, and one which obviates the objection just mentioned, is that in which the tape is marked at every foot from o to 100 in the forward direction and also at every tenth or every hun- dredth for 1 ft. in the backward direction, like the last tape illustrated in Fig. 1. When the 48-ft. mark is held on point B the reading on A is 0.44 ft., and the distance is 48.44 ft. Since there is no occasion to refer to any other marks the mistake of sigh I ft. is not likely to occur. There is, of course, the possibility of holding the 1-ft. mark instead of the zero mark when measuring a full 100 ft. The Material tape has almost wholly superseded the chain, even for use in woodland surveys.

Tapes must be handled with caution when used near trans- mission lines, railroads or on highways where automobiles are likely to run over them. Standardized tapes should always b wound on the reel. All tapes should be cleaned at the end of every day. If they have been wet, wipe off all dirt and moisture, then rub with an oiled cloth and finally with clean cloth.

P. 1.
ally
rue
to
nd
It
ot
om
ed
ac-
ve
18A

half are less than it; that is, the probability of making an error greater than r is just equal to the probability of making an error
less than
From
r.
a the Method of Least Squares, the following formulae
may be derived:
The probable error of an observation, r = ±0.6745
and the probable error of the mean, ro = ±0.6745
Συ (n-1)
Συ 2
I
n(n − 1)
From the above measurements of the line A to B, we have
1
at
I.
M 615.42 ft.
ข
V2
-0.01
0.0001
en,
ost
2.
615.36 ft.
+0.05
0.0025
ons
3.

eoim

615.44 ft.
-0.03
0.0009
me
Mean
615.41 ft.
Συ = +0.01
Συ2 = 0.0035
va-
B.
ces
the
While Σu should equal o, the values in this example have only been carried to hundredths, and the Σv = ±0.01 is a small dis- crepancy due to rounding off the mean values.
r = ±0.6745 V
0.0035 2
= ±0.03 ft.
ore
of
di-
10 = ±0.6745 V
0.0035
0.03
= ±
= ±0.02 ft.
2X3
√√3
of
an
an.
Final
1 expression for length A to B is 615.41 ±0.02 ft., which is the most probable value of the length and the most probable
value of the error in that length.
This is sometimes called the
precision measurement of this line. The degree of precision is commonly expressed as a fraction (with unity in the numerator)
as follows:

MEASC
would be s
andor S or s tape or Tape

should to the pull,
allowed fo
that is, for measure th When m

16. AVOIDING MISTAKES. – Mistakes in counting the tape- lengths may be avoided if more than one person keeps the tally. Mistakes of reading the wrong foot-mark may be avoided by noting not only the foot-mark preceding, but also the next fol. Small differ lowing foot-mark, as, “46.84.47 feet,” and also by holding large varia the tape so that the numbers are right side up when being read. In calling off distances to the note keeper, the tapeman should accuracy. be systematic and always call them distinctly and in such terms that they cannot be mistaken. As an instance of how mis- takes of this kind may occur, suppose a tapeman calls,” Forty- nine, three “; it can easily be mistaken for “Forty-nine feet.” The note keeper should repeat the distances aloud so that the tapeman will know that they were correctly understood. Frequently it is useful in doubtful cases for the note keeper to employ different words in answering, which will remove possible ambiguity. For example, if the tapeman calls, “Thirty-six, five, the note keeper might answer, “Thirty-six and a half.” If the tapeman had meant 36.05 the mistake would be noticed. The tapeman should have called in this instance, “Thirty-six O (pronounced “oh”) five.” The following is a set of readings constant e which may be easily misinterpreted unless extreme care is taken in calling them off.
    40.7-“Forty and seven.
    “”
    47.0-“Forty-seven O (oh) ” or ” forty-seven flat.” 40.07-“Forty,-O (oh) seven.”
    “”
    All of these might be carelessly called off, “Forty-seven. In all cases the tapemen should make mental estimates of the distances when measuring, in order to avoid making serious mistakes.
17. ACCURACY REQUIRED. – The accuracy demanded in different kinds of surveys varies from one part in 400 or 500, in farm or woodland surveys, to one part in 20 000 or 30 000 in city survey work; in geodetic surveys the accuracy is much higher than this. An accuracy of about one in 500 may be obtained by the use the chain or by the stadia method. For a better grade of work such as would be expected in railways, highways, and various kinds of construction, an accuracy of about one part in 5000
    of
    as 5000, or measure of ures of ac accidental nothing ab If the tape a proporti
    a line will
    CC
    error of
18. AM the effects in ordinar should be the amou
    using the 19. Pu will stretc creased 10 The amou formula
    in which
    pounds, to the cross-s of elastici
    in lbs. pe

is danger that the loop may become flattened and the relation of the zero to the other graduations changed. The Bureau of Standards will not place its identification number on a tape unless the graduations are all on the Material ribbon after cast,

I

Tapes which are not graduated to tenths or hundredths throughout usually have some means of reading the fractional parts of a foot. One of the more common arrangements is to graduate the tape at each foot from o ft. to 100 ft. and then to subdivide the first foot (o ft. to 1 ft.) into tenths or into hundredths; not infrequently the last foot (99 ft. to 100 ft.) is also graduated to tenths or hundredths. To read a distance (under 100 ft.) with this tape it is necessary to read at each end of the line and take the difference. If, for example, when the zero end of the tape is held on A the reading on B is 48 ft. and about 0.4 ft. over, the head tapeman then holds 49 ft. on B while the rear tapeman pulls the tape taut and reads, say, 0.56 ft. on A. The distance is therefore 49 -0.56 48.44 ft. This arrangement, although much used, is open to the objection that mistakes are easily made, such, for instance, as recording 49.44 or 49.56. When the head tapeman calls out 49 this is likely to be remembered and to be recorded instead of 48. Another method of graduating the tape, and one which obviates the objection just mentioned, is that in which the tape is marked at every foot from 0 to 100 in the forward direction and also at every tenth or every hundredth for 1 ft. in the backward direction, like the last tape illustrated in Fig. 1. When the 48-ft. mark is held on point B the reading on A is 0.44 ft., and the distance is 48.44 ft. Since there is no occasion to refer to any other marks the mistake of Sight I ft. is not likely to occur. There is, of course, the possibility of holding the 1-ft. mark instead of the zero mark when meas

I

uring a full 100 ft. The Market tape has almost wholly superseded
the chain if it is of specimen and counter balances, even for use in woodland surveys.
Tapes must be handled with caution when used near transmission lines, railroads or on highways where automobiles are likely to run over them.

Standardized tapes should always be wound on the reel. All tapes should be cleaned at the end of every day. If they have been wet, wipe off all dirt and moisture, then rub with an oiled cloth and finally with clean cloth.

Telescope

Lens Usually (Negative) Concave.

URS

Concave

COMPOUND INTEREST. Compound interest is interest upon interest which is not paid. Upon current accounts a banker calculates the interest half-yearly and adds it to the principal, when it becomes part of
the principal, and upon that amount interest is forthwith charged or allowed as the case may be.
A ready way of ascertaining approximately the number of years in which a sum will double itself at compound interest, is to divide seventy by the rate per cent. (See Interest.)

COMPOUNDING A FELONY. If an official commits a felony, e.g., an embezzlement, and someone provides the bank \v-ith money or securities to cover tire defalcations, in order to prevent the institution of a pro-
secution, this is called compounding a felonv.

In’Whiimorc v. Fairley (1S80, 29 W.R. 825), Lush, L. J., in the course of his judgment, said :
—” It is as old as the law itself that compounding a felony is not merely an illegal, but a criminal act. It follows that every agreement by a prosecutor to forego a prosecution, in consideration of a benefit
to himself, is an illegal agreement which the law will not sanction. A person who is robbed cannot be compelled to prosecute.

No doubt it is his duty to society to do so, but it is an imperfect obligation. If, however, he does prosecute, he assumes the olfice of a public prosecutor, and prosecutes on behalf of the public. If he enters into a bargain not to prosecute, that is just as much void as if it was made after prosecution commenced. This is not confined to felony. The law is just the same with regard to cases of misdemeanour.”

COMPOUNDING WITH CREDITORS.
(See Composition with Creditors.)

CONTRA ENTRY. An entry made upon one side of an account to correct an entry which has been made in error upon the other side.

Where the value of the stock or marketable security-

Is 5 and does not exceed

exceeds

FARTHING. (From Feorth. fourth.) The
fourth part of a penny, a penny at one time
being actually divided into four parts, called
feorthlings or fourthings.

Its standard weight is 43-75 grains troy.
The coin is a mixed metal of copper, tin and
zinc.

Copper farthings were first issued in 1672.
FEE. The sum of money which is to be
paid for a service rendered.
The Anglo-Saxon word feoh (which is
practically our word fee) had the meaning
of money and cattle. In certain of the early
stages of society, cattle performed the
functions of money, hence the use of one
word to express both cattle and money.

FEE FARM RENT. Where a person
conveys land which he holds in fee simple
(that is, he is the absolute owner) to another
person in fee simple subject to the payment
of a perpetual yearly rent to the vendor and
his heirs, the rent is called a fee farm rent.

FEE SIMPLE. Where a person is the
absolute owner of an estate he is said to hold
it in ” fee simple,” and he can practically
do with it what he hkes. If he dies intestate
it goes to his heirs. A conveyance of a
freehold to a purchaser in fee simple contains
such words as ” To hold unto and to the use
of the purchaser in fee simple,” or, what has
the same effect, ” to the use of the purchaser
his heirs and assigns for ever.” Legally
all land is held directly or indirectly from
the King, but practica’ly that does not affect
the absolute ownership in a fee simple.
The greatest interest which can be had in
land is the fee simple, other interests, such
as a Hfe interest, or a lease, being estates less
than the fee simple. The holder of a fee
simple can create other estates out of it, but
so long as he does not dispose of the fee
simple it remains vested in him. In the
case of a lease, no matter for how long a
period, the fee simple is with the person who
grants the lease, though the person who
holds the lease or the assignment thereof
has the legal estate in the land. At the
expiration of a lease the land reverts to the
grantor, or person entitled to the fee simple.
In copvhold land the fee simple remains
with the lord of the manor.

FEE TAIL. An estate which is granted
to a person and the heirs of his body is an
estate tail or fee tail, usually called an
entailed estate. It is the opposite to a fee
simple (_q.v.). A fee simple is held to his
heirs, but a fee tail is hmited to the heirs
of his body. (See Est.\te T.\il.)

FEU CONTRACT. In Scotland, a contract between a superior and his vassal respecting the gix’ing of land in feu; feu being a tenure where the vassal holds lands from the superior and, instead of performing
militar_v service, makes an annual return in grain or money.
i In the Stamp Act, 1891, the reference to
the stamp duty is :
Feu Contract in Scotland. See Convey-ance ON Sale.
PL FA. A contraction of fieri facias (q.v.).

FICTITIOUS BILL. .\ name sometimes
given to an acconiniodatinu liill (i/.i’.

𒌚𒊺 (Addarum, “Adar, twelfth month”)

Noun

𒊺 • (še)

1. barley, grain
2. a weight measure, equal to 1/180 𒂅 (gin₂ /⁠gig̃⁠/, “shekel”), ca. 1/20 gr.

𒌚𒊺 (Addarum, “Adar, twelfth month”) and or Balanced Annual.