24 REPORT OF THE PANAMA RAILROAD COMPANY. —

At all the stores the standard departmental store system is em-
ployed, the salesman makes out a sales slip for each purchase, the
purchase is checked and wrapped by a wrapper and checker, and the
coupons are paid to a cashier.

Prices are fixed under my direct supervision. When any new
goods are received, or whenever it is necessary to change the price
already fixed on articles, a list of the same is prepared on a form pro-
vided which shows the cost of the goods delivered on the Isthmus of
Panama, and from this form I am able to fix selling prices.

A train of 21 cars leaves Cristobal daily to distribute goods to the
_ various stores, including 11 refrigerator cars employed for the hand-
ling of meats, ice, and other perishable goods. Tugs are employed
in transmitting goods to Porto Bello and Toro Point.

A delivery system, paid for by this department, is maintained b
the quartermaster’s department at all points except at Cristobal,
where the deliveries are handled by this department. One delivery
of ice, one delivery of groceries, and one delivery of cold-storage prod-
ucts are made daily, and the service is as satisfactory as could be
obtained. ,

METHOD OF SELLING GOODS.

Stores for the sale of goods to employees are maintained at the
following places:

Cristobal.! 2 San Pablo. Paraiso.”
Gatun.” 3 Gorgona.! ? Pedro Miguel.?
Camp Totten. Las Cascadas.! ? : Corozal.?
Monte Lirio. Bas Obispo.? Ancon.! 2
Bohio Ridge. Empire. 2 Balboa} ?
Frijoles. Culebra.! ? Porto Bello.”
Tabernilla.? Rio Grande. Toro Point.

At stores where no butchers are employed the storekeepers take
orders for meats and vegetables the day previous to delivery, forward
them to Cristobal, where they are filled and forwarded in refrigera-
tion for delivery by the quartermaster early in the morning. The
refrigerator boxes at the following points have either been extensively
repaired or renewed during the year: Gatun, Gorgona, Las Cascadas,
Empire, Culebra, Pedro Miguel, Ancon, and Porto Bello.
| oo are sold only in exchange for coupons, which are procured by
the employees from timekeepers; and to the Government and the
Panama ailroad Co. on invoices.

Order clerks call at the quarters of employees daily and take orders
for goods to be delivered on the following day; order clerks are also
te in the stores, where purchasers may leave their orders.

form of ‘‘paid order”’ is employed. These “paid orders”’ are
numbered consecutively, and when drawn against another store-
keeper are listed on the debit side of the daily balance sheet of the
issuing storekeeper. When they are taken up and filled, they appear
on the credit side of the balance sheet of the storekeeper filling the
order. This provides a very simple plan for the placing of orders for.
goods and forms a record of the transaction which may be checked
by the accountant. The whole plan is so simple, yet etfective, that.
mistakes rarely ever occur, and, where they do occur, can be easily
checked. and rectified.

1 Butchers are employed here.
2 Stores are provided with ice boxes of sufficient size to store meats and other perishable goods.