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It is convenient to have this information recorded in the same place as the signature of the renter, and in the form shown in Figure 89 a eard 6 by 4 inches in size is used for the receipt from the renter and for his description. The card also contains the business address, the home address, the number of safe, the password, the date when rent becomes due, name of person who introduced the renter, and a form for surrender of the safe and keys. It also contains the signatures of the deputies, if any. These cards are filed in alphabetical order, and thus provide an index of the renters of safes.

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Very frequently the renter wishes to appoint some person or persons to be his deputy or deputies to have access to his box. It is convenient to have such appointments on the same card as the signature and description of the renter; and in the system here described the forms for the appointment of deputies, shown in Figure 90, are printed on the back of the card whose face is shown in Figure 89. Some companies have the appointment of deputies, in practically the same wording as shown in the figure, on a separate card which is filed alphabetically after the card which contains the renter's signature. Information for the identification of the deputy should appear on the card which contains his appointment.

Figure 91 shows a form used to revoke a deputy-ship.

Figure 92 shows a safe deposit register in book form. As in the case of the card register, it contains on each sheet the signature and receipt of the renter, his identification, appointment of deputy and final receipt. The book may be either permanently bound or in loose-leaf form. If permanently bound, a separate alphabetical index of renters will be needed.

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Where two or more persons rent a safe as joint tenants, in place of the form shown in Figure 89 there is used a card form which is identical with it except that the receipt for keys reads as follows:

"We hereby acknowledge to have received from The Blank Trust Company of Buffalo, New York, a receipt for rent of safe No. with rules and regulations of said company. Also keys of said safe.

And it is hereby understood and agreed as follows: viz.,-Either of us may at any time surrender said safe without the presence of the other. Either of us shall have the power to deputize, in writing, any third party or parties to have access to the said safe, and the signature of only one of us shall be necessary to such deputization. And any such deputy or deputies shall also have full power to surrender said safe at any time. The

authority of such deputy or deputies shall continue until written notice to the contrary is given The Blank Trust Company, of Buffalo, New York, by the one signing such deputization. And the survivor of us shall have all the powers and rights in respect of said safe that both, or either of us, can exercise during our joint lives."

A shorter form, used for the same purpose, reads as follows:

"We, the undersigned, agree to the rules and regulations of the Section Safe Deposit Company, in force at this date, and such reasonable rules and regulations as may be hereafter adopted. And we agree to hire

Jan 7 1906

Section Safe Deposit Co.

(City)

(State)

Sirs

Please take notice that from and after this

date lum

wm J. Rounds

who is my deputy on Safe No.734 in the
Vaults of your Company, rented by me, is no

longer authorized to have access to said Safe.

Yours respectfully,

Georgi R Status

This revocation will not be considered operative by the Company until acknowledged in writing as received by them

FIG. 91.-FORM FOR REVOKING DEPUTYSHIP.

and hold safe number as joint tenants, the survivor or survivors to have access thereto in case of death of either, but either has the power to appoint a deputy. Either of the tenants has the right to surrender the safe."

Where the safe is rented by a corporation, the same form of receipt as that given by individuals may be used, but it becomes necessary to have, in addition to the receipt, an appointment of the party or parties. who are to represent the corporation in access to the safe. For this purpose a certified copy of the resolution of the corporation is desirable, and the following is a form used:

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"To the Section Safe Deposit Company:

At a meeting of the board of directors of the Ham and Sandwich Company, held at its office on the 9th day of February, 1906, the following resolution was adopted: 'Resolved, That

shall have the right of access to the safe (No. ——) in the vaults of the Section Safe Deposit Company, standing in the name of this company.'

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This resolution may name certain individuals in person, or it may name the officer or officers of the corporation who are to have access to the safe. In the latter case, there will also be needed a certified list of the officers of such corporation, which list must be refiled as often as the corporation holds an election.

For the record of cash transactions the only forms necessary are a Cash Book for receipts only (no cash being paid out in this department, except for occasional rebates), and cards, or books if preferred, for the ledger accounts of renters. Figure 93 shows a form of Cash Book. At the close of the day's business (or, in practice, at the beginning of the next day) the cash received during the day is deposited in the banking department to the credit of this department; the amount of such deposit being shown in the column headed "Amount Deposited."

For the ledger accounts with customers of this department card ledgers are generally used. A form of such a card ledger is shown in Figure

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94. The size of the card is 6 by 4 inches. The record is continued, if necessary, on the back of the card, which is ruled in the same way. These cards are filed in a case according to due dates of rent, and thus constitute the tickler of the department. Instead of this plan, however, some companies have the cards prepared with a tab at the top of each upon which is printed the name of the month during which the rent expires. The tab for the January cards is at the left upper corner of the card, and that on the December card is at the right upper corner. The tabs on the cards for the intermediate months are arranged in order between these, so that when the case is filled with cards the eye may by glancing at the tops of the cards pick out those containing expirations for any given month. A sample of this card for the month of February is shown in Figure 95. Under this plan the cards are arranged in the numerical order of the safe numbers; and the tabs at the tops of the cards

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