2 the hourly rate. These maximum hours shall not apply to foremen, superintendents, managers, officials, or others compensated on a regular salary basis in excess of $35.00 per week. SEC. 3. Rates of IWages.-On and after the effective date, the mini- mum rate of wages for employees, excluding accounting, clerical, and office employees, shall not be less than thirty (30) cents per hour in all territory south of the northern boundary of Virginia, Tennessee, Arkansas (including the manufacturing section known as Southwestern Missouri), Oklahoma, New Mexico, and Arizona and in all other territory the minimum wage rate shall be not less than 371/ cents per hour. There shall be an equitable readjustment of compensation now in excess of the minimum wages herein estab- lished. On and after the effective date, the minimum rate of wages for accounting, clerical, or office employees shall be not less than $15.00 per week in any city of over 500,000, or in the innmmediate trade area of such city; $14.50 per week in any city of between 250,000 and 500,000 population, or in the immediate trade area of such city; $14.00 per week in any city of between 2,500 and 250,000 popula- tion, or in the immediate trade area of such city; and $12.00 per week in towns of less than 2,500 population. Population shall be determined by the 1930 Federal census. Employees who by reason of old age or physical infirmities are incapable of normal productive effort may be compensated at a rate not less than 80 percent of the foregoing minimum rates of pay, but the number of such employees shall not exceed 5 percent of the total number of employees from time to time employed. SEC. 4. Prohibition of Child Labor.-On and after the effective date, employers shall not employ any person under the age of sixteen (16) years. ARTnorm III--MARKTING SECTION 1. Uniform Cost Accounting.-The Trade Relations Com- mittee (hereinafter described in Article V hereof) upon reasonable notice to the District Control Committees and acting upon their recommendations, shall immediately prepare and adopt for use in the Industry, and shall submit to the Administrator for his ap- proval not earlier than ten (10) days after submitting the same to each District Control Committee (hereinafter described in Article V hereof), a standard uniform system or method of cost accounting. Upon such approval by the Administrator all manufacturers shall maintain at all times an accurate record of all costs in accordance with such system or methods or in such other manner as will clearly indicate and make available the information required thereby. Such system or method shall specify the items which shall be included in determining each manufacturer's cost. SEC. 2. Standard Form.s.-Each District Control Committee, in cooperation with the Trade Relations Committee, shall prepare immediately standard forms for quotations and contracts for use by manufacturers producing in the district to the end of standardizing such forms as far as possible in all districts, which forms shall specify the terms and conditions under which quotations and con- tracts for sale shall be made. When so prepared and approved by