The following is a reprint, with amendments, of what has appeared in the Bulletin of the Association during the last year. No apology is necessary for thus bringing together the series of articles on cost finding in the Labor Departments of the industry. It remains to be pointed out that this pamphlet is a companion to the 1920 Report of the Central Bureau Committee of the General Merchandise sub-division (2nd edition, published March 1921). In that Report the Central Bureau Committee has gone into great detail in the matter of storage classification, and when it publishes, as is probable in the near future, a classification of commodities following the methods outlined in that Report, the making of storage rates as such will be merely a matter of proper bookkeeping.
Carruth, Chester B., "Cost finding for warehousemen" (1921). State Publications. 54.