to whom, by what express, valuation and charges (prepaid or collect). By means of these two lists a complete record can be easily kept and the bursar has a ready means of checking up the express bills.
There is, however, one more form which must be kept in the shipping room, and this is the box list. It has already been stated that every box is numbered as it comes in. This number is entered upon a blank and, following it, the name or description of every object in the box is entered. This is sometimes a long process, but it is very necessary. Let us suppose a case. A dealer sends fifteen American paintings to a special exhibition. They arrive on January 26th in five cases which are numbered 90-94 inclusive. They go on exhibition for a month and are taken down February 28th. As no word has come from the dealer telling what is to become of them after this date, they are put in storage. About March 15th comes a letter from the dealer asking to have Nos. 1, 5 and 7 sent to Detroit, No. 11 to Boston and No. 8 to Chicago; the remainder are to be returned to New York. In the office where this letter is received the records are consulted and the following notice to the packer made out:
