ered important in the settlement books is the proper classification of the money, and the nearer this conforms to the classification required by the Government, either State or National, in the making of reports, the less trouble will be found.

In Fig. 20 will be seen a book called first teller's cash details in which is placed at the close of the day, as the cash is counted, the amounts of each character of money, or vouchers representing the same, under or opposite their proper classification. The item at the bottom of the right-hand page of this form called checks represents the checks of all kinds paid by the paying teller during the day, and the amount is obtained from the check scratchers, either individual or foreign.

Figs. 21 and 22 belong to the same set and show the second or receiving teller's work in balancing.

Fig. 21 gives the cash details at the close of the day at this teller's desk, and Fig. 22 shows the receiving teller's settlement. Fig. 23 shows the teller's general settlement. After each teller has proved his own desk, the work and items of the two are then combined in this book, and this gives the total cash balance of the bank, which, as said before, should agree with the balance called for by the general ledger bookkeeper. This book is kept by the first teller.

Figs. 20, 21, 22 and 23 all belong to one set, and show one day's actual transactions at the two tellers' desks in one of the best managed large banks in the country.

Fig. 24 shows the settlement book of a large and very flourishing bank. This is in reality a general settlement similar to the one before shown, but in this case the details of the cash and vouchers are kept on scratchers. The cash items are written up and footed on narrow strips by use of the arithmometer, and these strips pasted in a scratcher.

The receiving teller makes a separate balance, as is seen by Fig. 25. This book, as will be seen, is used with a stub. The receiving teller notes on the stub the totals of each classification, which should agree in aggregate with the settlement slip. This is his memoranda. The settlement slip is torn from the stub at the perforated line, and really forms a receiving teller's report, which is turned over to the first teller with the money and vouchers representing the same. The first teller enters the amounts as shown by the report in his general settlement in the column marked receiving teller, and in the column marked total are extended the amounts comprised in both tellers' desks, which makes the total cash balance of the bank.

To facilitate an early balance, soon after the closing of the doors, it is extremely necessary that the tellers keep their currency counted pretty closely. This especially applies to the receiving teller who is