ranged in alphabetical order. They may, of course, be arranged numerically by the numbers of the trusts if preferred. In Figure 61 is shown. another card form designed to serve for the record of either bonds or stocks; and Figure 62 gives another form for the record of real estate loans. The back of these cards contains a form for the record of interest or dividends, that for interest being shown in Figure 63.

Security Chicago E all. Lat Cons 6% Bordd

TRUST Estate of Hiram R. Holmes

of

FIG. 65.-LINE LEDGER OF SECURITIES HELD IN TRUST.

These records give complete lists of all the securities held in each trust, but in order to know the amount of any given security held in all the trusts in the department, it is necessary to provide another record indexed according to the securities. Figure 64 shows an index card for such use. Its use is merely to serve as an index to show what trusts hold any given security, and how much of it they hold. The total amount of the security held by all the trusts must, of course, be found by adding the amounts on the several cards filed after the index card for the security. Some companies keep a regular line ledger for securities held in trust, a loose-leaf form for which is shown in Figure 65.

Loose-leaf Records of Securities are used by some companies, and Figures 66 and 67 show the first and second pages respectively of a form for the record of mortgage loans used by a New York company. This record permits of more detailed information than is usually given in a card system.

Usage seems to vary greatly in the matter of record of real estate held in trust. Some companies depend for a complete record of such real estate upon the rent book and the tax book-in addition, of course, to the original entries in the Trust Register and in the ledger accounts of the trusts concerned. Other companies add a complete list, in separate form, of such real estate. Figure 68, (page 219) shows the form of Real Estate Record given in the Book of Forms of the Trust Company Section of the American Bankers' Association. The book is provided with an index in front.

Figure 69 shows a card record for real estate, giving about the same information as that given in Figure 68, and adding a plat of the property. Additional information, if desired, may be put on the back of the

card. These cards may either be grouped according to the trusts owning the property, or be arranged alphabetically according to streets. If the former plan is adopted, an index by streets will be needed to make the record complete; and if the latter plan be followed, an index by trusts owning the property should be added.

The form for the Record of Rents recommended in the Book of Forms of the Trust Company Section of the American Bankers' Association is given in Figure 70. This is made up as a loose-leaf book, the pages being arranged numerically as to trusts and alphabetically as to tenants in each trust. Another form of Rent Book is shown in Figure 71, in which provision is made for the record of expenses on the premises rented. Some companies elaborate the records in the rent book still

further, showing expenses in two columns, headed "Repairs" and "Sundry," and also providing a column for the record of sundry receipts, such as repayments of water rents, etc. Figure 72 shows a rent record in card form, the cards being five inches wide by eight inches long.

Companies handling a number of trusts which are the owners of real estate are of course compelled to look after a great many fire insurance policies, seeing that all buildings are covered by sufficient insurance, and that policies are renewed in due season. For proper attention to the matter of renewals, reliance is, of course, placed upon the Tickler. Some companies file insurance expiration cards in the general Tickler of the Department, while others maintain a special Tickler for insurance ex

pirations. Figure 73 shows the form of a card used for such a special Tickler. This also serves as a complete list of all insurance carried in the department. Some companies keep in book form a complete insurance record, and Figure 74, (page 219) shows a form based on that given in the Book of Forms of the Trust Company Section of the American Bankers' Association.

The exact form of the Tax Book-in which property upon which the trust company is to pay taxes as agent or trustee or in other capacities is listed-will vary according to local conditions. The forms given herewith are adapted to use in the State of Ohio. Figure 75 shows a form for the record of taxes on city property. The record covers two pages, the second page shown in the figure being opposite the first. The same is true of the record of taxes on out-of-town property, the two pages of

which are shown in Figure 76. Figure 77 shows a form for record of taxes on personal property, and Figure 78 a form for the record of water rents. These forms should all be used under one cover, either permanently bound or in loose-leaf form.

Trust companies doing a considerable probate business, especially if they are called upon to administer large estates, find it desirable to keep a Probate Claim Docket, the standard form of which is shown in Figure 79. This may be used either in a permanently bound book or in a loose