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winter ran into 25 foolscap pages; noxv they are recorded on half a page. Carters' delivery tickets, being now- made out in the office under the triplicating system, only require sorting and arranging for delivery by the yard-foreman, who has consequently more time to supervise the direct work in the yard and coal-sheds, and quicker despatch of carters from yard is also secured. In regard to overtime, except under special circumstances, night-work for the office staff and foreman xvill in future be the exception, not the rule. The staff, through the cutting-out of summaries and other detail work now done automatically by the machine, have more time to attend to customers' requirements. This means a better and more satisfactory service, which no doubt xvill be appreciated by customers. In addition, office-records can be kept up to date without entailing night-work. The amount xvhich might fairly be taken into account when reviexving the economies effected by the introduction of the system is £96 per annum. To sum up the advantages, the machine provides a quick mechanical audit of cash takings, and places individual responsibility upon each assistant. The knowledge that the cash to be accounted for can be ascertained in an instant xvould be a direct deterrent to one tempted to abuse the trust reposed in him; but apart from this phase there is the much improved systematic and simplified procedure xxhich permits of continuity of action throughout, with a substantial reduction of the clerical work formerly found necessary. The nexv system will permit of the business being largely extended at any time, and the office staff xvould not need to be increased. I am of opinion that similar registers could with advantage be installed in the other retail depots of the Department. In the State Coal-mines office at Greymouth one combined typing and adding machine has been introduced, and the xvork undertaken is general correspondence, returns, specifications, and agreements xvith employees' union. [Note. —The Manager xvas unable to estimate the economy likely to arise from the introductici of the machine.] Post and Telegraph Department. The machines noxv in use in this Department are as folloxvs: Six adding and listing machines, eleven adding non-listing machines, seventeen combined typing and adding machines, one computing-machine, and eighteen cash-registers—a total of fifty-three machines in all. Of these machines, twenty are in the Accountant's office. G.P.0., and the remainder in the various district offices. The xvork undertaken by the machines has bt;en as follows : The adding and listing machines in the Accountant's office are used for the additions of schedules and abstracts, the checking of paid money-orders and money-order paid statements, and all xvork in xvhich original additions have been required. In the Chief Offices two borroxved machines in Auckland are in use in connection xvith the nexv system of balancing savings-bank accounts, whereby mechanical appliances are substituted for heavy mental xvork. The system has been tried with success at the Thames office, where the work is comparatively small, and it is anticipated that, xvith the purchase of another machine, it will result successfully when applied to the very considerably larger business at Auckland. The adding non-listing machines are principally used for the purpose of checking additions. These machines have not been found so good as the adding and listing machines for original work, but the average operator is noxv making additions as quickly as the average clerk. It is hoped in time that the operators will acquire greater proficiency. In any case, the salaries paid to women operators are not nearly so high as those paid to clerks, and the clerks are relieved of much burdensome mental checking, which, it must be admitted, is far better performed by a machine xvhen a machine to do the xvork efficiently can be obtained. The combined typing and adding machine is the most useful of the machines which the Department has so far tried. It is used in the Accountant's office for preparing all classes of statements and lists in xvhich a combination of xvritten matter and figures is required. Among other purposes, it has been applied to the listing of money-orders issued on all countries outside Nexv Zealand, a work formerly thrown upon the seventeen Chief Offices but now concentrated in the Accountant's office, and performed by four officers. This results in a saving of at least two officers and a further saving with regard to salaries, the xvork formerly being performed by clerks. The cable abstracts, embodying the business betxveen Nexv Zealand and foreign Administrations, are also prepared on these machines, with excellent results. So far there has been no saving of staff in this direction, but it is anticipated that xvhen the operators become more efficient at least one officer xvill be available for other xvork. In the Chief Offices the machines are in use for preparing statements of business in xx-hich particulars and amounts are both embodied. Not only have the machines led to greater neatness and legibility of work, but they have also made possible the introduction of carbon copies instead of press-copying. The xvork performed by the combined typing and adding machines has uniformly been of a most satisfactory nature. The computing-machine is in use in the Accountant's office, and is valuable for computations of averages, percentages, and all xvork of that nature. It is not by any means fully occupied, but whenever used it is estimated that the work is performed seven or eight times as quickly as it could be by mental process. Cash-registers (for telegraph-counters) of special design and built to meet the Department's requirements have so far proved very successful. The machines in use are working very smoothly. Not only are they an excellent check upon the receipt of cash at the telegraph-counter, doing away xvith the necessity for stamping forms with adliesix'e stamps, but they also exhibit at the close of each day a fully classified result of all messages put through, with the number and value if those handled under each code the total number and value dealt with, and. by an arrangement
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