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RUTHERFORD'S PRACTICAL POINTERS.

THE ANNULAR SCALE AND ITS USES.

The use of the typewriter for bill and charge work has called forth the invention of the Annular Scale. an attachment to the billing machine of the typewriter. By means of this scale invoices can be written in the usual way, and at the same time, by the addition of carbon paper, a copy of each invoice (one immediately underneath the other on a separate sheet of paper) may be made. As each invoice is written it is withdrawn from the machine, but the carbon and paper at the back remain in the machine. By the use of the Annular Scale, which is attached to the left-hand side of the roller or platen, the carbon and paper are moved up the requisite distance to permit of the next invoice being written immediately below the preceding one, as one would write entries in a day-book by hand, another invoice form inserted and written on as before. When the sheet is filled with the copies of the invoices it is filed away in a loose-leaf binder, becomes a part of the "journal" or "day-book," and is used for posting the entries of sales directly into the ledger. The Annular Scale attachment saves much time and labor, and is used largely by dry-goods houses and others. The pupil should learn its uses.

WIDE CARRIAGE TYPEWRITERS.

Railroad and steamship offices, as well as accountants, dry-goods stores and many mercantile firms,