Large amounts are represented in the business as sold and paid for, cash on delivery, and, therefore, this branch is given special attention. Special C. O. D. books are furnished every department, and such special care exercised in recording the amount to be paid, address, etc., as will prevent any errors or misunderstandings. All C. O. D. parcels are entered upon special sheets or books provided drivers, and are checked off as paid in by drivers at the C. O. D. office with the record kept there, which should show the customer's name and address, department that goods were bought in, who sold them, the amount of the C. O. D., the date and amount paid.

Where goods are sent to distant towns, and considerable time must elapse before returns can be made, these outstanding C. O. D.'s must be watched closely, checked up regularly; and in the event of any unnecessary delay corresponded about, and such knowledge obtained as will furnish accurate information about each individual account.