I ' i 1 I , 1 j I K iiii 3 PLiiii t.lAYQR'S DELiEF M Business Regime Which rks Beginning of Year to Save Consumers u.$30,000 in Twelvemonth, It Is Said. Today marks the beginning, not only , of a new year la ths city water'depart? . meat, but an entirely new business re gime under which Mayo Rushlight be lieves the city will save at a conssrva . trverestimute 1 JO,000,anJ " water users will save $30,000 a year. " The principal saving to the city will be made in the purchase of supplies, which will here after be under the direction of a pur chasing clerk. 'Thousands of dollars have .been wasted every year la the past,r1t is ' : aid, in the Indiscriminate buying of s, laterlals and supplies by numerous of ficials of the - department. Hereafter all purchases will be made on requisi tion and all requisitions, will be turned ' over to the purchasing agent, who will buy everything in wholesale quantities. ' The saving In this manner, it is estl , mated;. wlU be not less than $20,000 a - year. Increased efficiency due to ; the establishment of a double entry set of books In place, of the antiquated system now in vogue will Also result in a sav ing of tlms and money. " - . Consumers to Save $30,000 a Year. -Conjflirs will save at least $30,009 a year, according to conservative esti mates of experts who have reorganised the waten department. This will be ef fected by the establishment of pay sta tions, i Heretofore all bills had to be paid at one of three central offices, and It Is' figured that atleast 25.000 water ' users paid their bills in person.. JSsti ! mating carfare of eacK person at 10 1 cents the saving would be just $30,000. 1 Believing that every one of the 65.000 1 water users in the city will bo inter lestec. In knowing just what has been "done by way of reorganisation, the ex " Aiertlng firm of Whitfield & Co., which flies the work in" charge, has prepared Jlhe following detailed' statement for the y. information or the public: "on May S, iViz, me waier Doara oi the city f Portland voted to have a new system t of, accounts devised and in stalled In-all the offices and branches - of the water department. , The installa tion of this system is to begin on Jan uty 1, 1913, and will probably extend ' over a period of 90 days. . Learning the Tacts. "A great majority of the citizens are -. water consumers, and it is desirable ' that ., they .become familiar , with such part of the new system as has to do iUi "the paying of their water bills, furthermore, it. is also desirable that many as possible beoome acquainted with the methods which have been de vised for safeguarding the disbursing of their money. w "The receipts of the water department from water sold and from the sale of bonds Increased from about $240,000 In 1891 te about $2,200,000 In 1911 "One-' report, dated April' 17, 1912, which was made after a thorough inves tigation of the records of the depart ' ,ment. showed conclusively the present - system to be Inadequate for a business of this magnitude. The defalcation of one clerk and the shortage in stock found in that examination also showed the entire lack of internal checks in the present system. 1 "It was to, correct these evils that the new. system was authorized. ' "Among the major Improvements . which the new system is intended to furnish are the following: . "To make it necessary for at least two, and generally three, employes to work in collusion in order to defraud the- city,' thus reducing the risk to a minimum. . -' "To spread the work over the entire : month so as to allow the same force to V do more work, this being done by es tablishing three districts to be billed on , the first, tenth and twentieth of each month. This provides for the reading - of meters, billing, collecting and other "work being equally spread over the ' -'m&ftfh. : - : - rrevtdlAg Hew System. "1 "To provide 4 modern and business like double entry balancing system in stead of the single entry set of books which, has been in use since the present charter was adopted. To record not only what has been Y paid, but What should be paid to the 'city. "To provide accurate and periodic re ports of the business done and the fi nancial condition "bf. the department, which reports will probably be pub lished in the dally papers. "Relative to the cost of operating the new . system we would first state that; . the same amount of work as was for-1 merly done will now be done at a less j cost, because the clerks and inspectors, will be busy all .the month, and their work will be . better planned, and be- cause each man ' will concentrate en- Urelyn hls;partlc.ujatjork8nd . become a specialist in that one thing. There will, however, be more-work necessaryj, than formerly in orfler to substitute a -double entry for a single entry set of books,, and in 'order to ob tain more information and greater safety. V" '.'f,:r:" ' The ' total " addition "to the force, so far as can how be seen, will be one clerk at each of the three branch offices to fact as cashier, and one boy at each of: the three of fice",t run the addressing nachlne and do general work. The In- ' rease in the pay roll will therefore be bout $40 per 'month, '"l:..VV '',. J J "On the other hand 10 practically, new positions will be created, but they will be filled by the present staff. Other new positions, will be created, but these 10 mentioned are for the most part for the purpose of doing work not formerly ' ..-done, -a : f 'i . , : -.;, ' Dutiss Are Gives, ' . . These new positions and their duties; are as follows:- ;-,-v" ; V .; i l. "General ledger clerk, who Will keep the general ledger, and who will make vp the: balance sheet and reports for the' water . board. In this general ledger will be controlling accounts for every subsidiary record in the system, so that - no record Can. be eut -of balance without, the fact. becoming evident,. "purchasing clerk,5, who Will do all buying, and by so doing will be able to effect considerable saving. ' ' Two stock, payroll and voucher clerks, who will koep the record of all labor rand material, and see that" they are properly used. "One work' order clerk and one-assists ant work order clerk,, who will keep riwln f all- wrk 4tt proirresSf nt wilt act as dispatchers to nee thut the teams, HutoitiotiiU-s ' and . laborers- are used to hnni miv un la go, arid that all time and "J .aiaiu iiij: (!,. rr, ho A, i"l cli'.'k t ? rtui.irj.-j at t:i of the branches. . "Three storeroom men, whb will have actual charge of the-stock at the va rious storerooms, and will issue same on proper requisitions only. .. ' "In addition to these there will be inreedt'hnqueBt giater- cletks, who will act entirely jrs credit men to se cure payment of dellnauent bills.. To! do this they will keep complete data of j enrome delinquents. and will therefore be In position to deal justly with them. I inis work having their entire attention will therefore be done in a much mqre scientific way than at present To some extent their, positions will be new ones. "Also there will -be three district chief inspectors., who will act as dis patchers to plan out and assign the work . to the varioua . inspectors under their charge. - ;i:.-,.;.' V-""-' "It is self-evident that the additional records under the rearrangement should save for the' city .far more than their original cost plus the cost, of main tenance. - ' , ' ' Hew Equipment Installed. ' "It has been necessary to- install some new equipment, as the offices wore al most entirely lacking in' labor saving devices. In installing these the depart ment has only fqllowed the course of every .successful- business house throughout the country. "The new records themselves are de signed for the most part to last four years, and are much more voluminous than formerly, as it is desired to have fuller information and more complete records. . - "At the Albina branch office there are approximately 15,000 consumers, ne cessitating 20 ledgers. At the city ball branch office there are about 14,000 con sumers, necessitating 19 ledgers, and it the East. Portland branch office there are' about 26,000 consumers, necessitat ing 35 ledgers, with about 750 consum ers in a ledger.' As these are loose leaf books, the binders should last indefi nitely and the ledger sheets will last for four years, whereas the ?. present books, though much, fewer in number in use at one time, are bound books, the 11 list books having to- be replaced and rewritten every year, and the 11 cash books renewed every three months. It appears then that In four years under present methods at least 224 bound books would be completely used; under the revised system practically the same number of books would be Used, with good and valuable binders remaining on hand to last for .man.y years, and the records kept giving information and checks which cannot be compared with present records. Furthermore, with the very limited space in the present books, it is Impossible to record very import ant data. ,, " r "As the income records,' which are virtually the "sales books, are ef light canvas construction and -will be used considerably, only 875 accounts are en tered in each. Hence twice the num ber are required as In the case of the ledgers. , , "Relative to the sending out of bills, we beg to state that this Was done for several reasons. "First by so doing it will be possible to reduce the number of delinquencies, as the majority of consumers are de linquent simply through thoughtless ness, ay reducing this number, the cost of collecting will be correspond ingly, reduced. "Second It appears to be only Just to the consumers. No business house would expect payment without first ren aerinr a'blll.- . .v - - "Third In order to establish pay stations it is necessary to send out bills, since it is only by such-means that the various pay stations would know how much to collect " "Relative to the cost of sending pq - t a t 1 I , I T , , 1 I i ( f t. Lis at t . cf. -v, ' 1 f- e iiii f -r I . . i ji e ul.-j r.i.,;.3 o .t Ly 1,;" 1, exci i t i.t oi.a office, whore Hie address only la en tered on, the addressing machine. ., By the new method all flat rate bills (which constitute about three fourths of the total) will be made out on the ad dressing machines, even Including the rate and date. This machine will print several thousands In an hour, and can be run by a boy at small cost Instead of requiring- that they be written out by clerks who receive' much higher wages. The meter bills will all be ad dressed on the machine. It Is therefore evident, that the cost of making out bills. will be less than formerly. x yna xau siiis. "As to the cost of mailing same, the meter bills, as formerly, will be mailed, and will require 3 cents postage, so that Cost will remain- the same. Esti mating the number of. flat rate con sumers to be 43,000, the cost of mailing these bills will be about $400 per month, as frequently several go to one ad dress. By using what-is known as a penny saver evelope, the envelope can bs penny saver envelope, the envelope can be, sealed but sent tot 1 cent postage. "By having pay stations, however, the department will be able to receive all money paid at the water offices with three cashiers instead of 11 clerks, who spent- at least ope halt of, their time as cashiers. One-half the combined sal. aries of these clerks was $14,520100 per year, which will considerably more than offset the cost of postage, the salaries of the three newcashlers, and also the payment to the express company, est! mating that at $4100 per year. ' This figure is based on the estimate that $820,000 will be collected in 1913, and that one half, or $410,000, will be paid at cay stations. If this is an offset the great convenience to the publio of being able to pay near home will then be entirely without cost to the depart ment and the saving ef time and car fare to the consumer will be without cost to the consumer or the department The saving to consumers ia carfare and postages alone would be many thousand dollars annuany, not taking into con sideratlon the saving of timet At least one large city even sends out collectors from door to door to deliver the bills and collect for same. . "We have communicated -with the water department of the city Of Seattle, where this system of collecting through pay stations Is in use, and find that they are entirely satisfied with it . "Instead of there being a charge of 6c per bill against the consumer, as in most cities above noted, the charge is to be 1 per cent of the amount collected, and Is to be paid by the water board. If all bills were equal t$iis would prob ably average about lo on every bill so paid. However, the larger bills will be paid by checks direct so probably the cost per bill will, be less than lo. Saving to - City. "Vfe have positive knowledge that at least one publio service corporation Is flndlBg that it costs them over So on every dollar collected through their own pay stations, -and - our estimate after careful examination, is that it would cost the city at least lo for ejvery uuuifcr quxiwkvu viirvugu iu uwn tlons, taking into consideration the cost of looking after the bonds, establishing new stations, collecting the money daily from all stations, and assuming the loss by worthless checks, etc it would not seem that the American Express com pany could make any money under, this arrangement The benerit to them will, of course, accrue through increased money order and express business. We would note aome of the provisions of the contract as drawn up by the city at torney: , ... "One hundred and fifty pay stations "i,..us may ha j.id at nny hour during u.y it i. ) 1 t, when 6j.'J t torts tire open to the public. collections are to be made from all pay stations- and turned over to the water department daily. - v uompany Is to ,eort coupons Into street order . , . -, , u "Company is to give bond of $5000. "Company Is to stand all loss by reason of errors in collecting or by reasoH of accepting worthless checks. contract Is for one year. -To recapitulate: The convenience and saving to the consumers by reason of sending out bills and having pay sta tions is entirely a net saving and will. in the final analysis, not cost the .con sumer nor the department 1 cent extra. "Any : consumer can pay his water bill if It Is not delinquent at any of the 150 pay stations or at anr of the branch offices of the water department regardless ot where the consumer lives. The city will have .a system which will do as well for the coming city of 2,00o,000 people as for the present city of 225,000. . - "xno eaving resulting from the new system should greatly exceed the initial cost plus the added maintenance cost . JJlstriots Are Divided, The territory of each of the three branch offices of the water department has been subdivided into three districts. "About January Z, 1918, the. consumers using flat rate water, who live in dis trict No. 1 will each receive a bill for one month In advance as usual, and the consumers In that same district using .metered water, will each receive a bill for one month in arrears as usual. "About anuary I, 1913, the consumers using flat rate water, wo- live in dis tricts No. 2 will each receive a bill for the first ten days in January only and on January 11th will receive another bill for one month in advance. The consumers in that same district using metered water will receive no bill on January t, but on January 11 they will receive a bill for 1 1-8 months In ar rears. Beginning with January 11 all consumers in district No. 3 will receive their bills on the 11th of each month. i "About January 2, 1913 the consum ers using flat rate water who live in districts No. 3 will each receive a bill for the first 20 days In January only and, on January 21 will each receive anotner bin for one month in advance. The "consumers in that same district using metered water will receive no bill on January 2, but on January 21st they will each receive a bill for 1 2-3 months in arrears. Beginning with January 21 all cons inners in districts "No. ' 8 will receive their bills on the 21st of each month. Respectfully submitted, "WM. WHITFIELt & CO. . "Accountants and Auditors." ' i W nmr" - Neapolitans Would Rule. (United Preis Lcaied Wire.) Naples, Jan. 1 This city is out with three candidates for head of the new Albanian state, which It Is expected will be formally established by the,, .powers as a result of the Balkan war against Turkey. All three of the candidates are de scendants of the great Albanian hero, George Castrlota Skanderberg, who died In 1478. They are Don Juan de.Aladro Castrlota, a Spaniard by birth; Marchess Olovannl dl Carlotta Castrlota, a de scendant of the son of the patriot and Baron dl Folcacecs, i L , . i u i 1 WALKS TO Cr.PlTOL, liDSlClLIff -. According to official statistics Just published there were among 816,063 em ployes in Pennsylvania Industries last year 1309 fatal and 49,8(3 minor acci dents, a tout of 50,971. Louisiana has readmitted dren to the stage. her chll Sulzer's Inauguration Rivals Jefferson's in : Simplicity Military Escort Declined. (United Preu Leased WlrO Albany, N. Y. Jan. 1. Former ...Con gressman '.-'.William ' Sulzer -waa tnaugu rated governor of New York today, the ceremonies being marked by an entire absence of display. ? - ."I am a plain man. Sulxer told the inaugural committee, "and I want my Inauguration to be as simple and unos tentatious :a possible."'. ,- a.,. his request: was needed. ; Bulzer delivered his inaugural address from the capltoi steps as thousands of persons were unable to gain admittance to the building. "If these citizens think enough of me to turn out in this number to hear my address," said Sulzef, "then the least LJ can do la to see. that they near it The governor's voice was - strong enough to carry to the outskirts of the crowd.. ''v : - vv-.::;- . Walks to State Souse. Governor Bulxer and his predecessor, John A. Dlx, and their staffs, left the executive mansion at 11 o'clock. Seven teen carriages were waiting to trans port the party to the state house, bu$ Sulzer ignored them, and insisted that all walk. The party was escorted by 300 friends from Sulzer's congressional district When the marchers reached the capltoi they found big delegations from New York clty: and Brooklyn awaiting them. .'' ;-Ij Prominent among the ratherinaat the state house were General Rosalie Gardi ner Jones and her suffragette pilgrims, who had walked from New York city to Albany to place in the governor's hands a "votes for, women" petition. The- governor received the petition late yesterday, assuring "General" Jones that he would cooperate with the suf fragettes in securing equal suffrage. The suffragette leader led three rousing chers for theinew governor." The formal ceremonies were held in the assembly chamber. After Bishop T,, B. Burk of the Catholic church, had delivered the Invocation, Sulzer twas formally greeted by retiring Governor Dlx. Chief Justice Cullen of the state supreme court, administered the oath of office. Sulzer then delivered his In augural address from the capltoi steps. One of the chief attractions about the former inaugurations has been the flash and glitter of the tallltary display. Heretofore (until Governor Dlx's inaug uration, when, they refused to come) Squadron A ef New York city, with their gay trappings of yellow and blue, astride their dashing horses, had been the heroes of the march. Then there were always naval and military compa nies and several companies of artillery until old Albany's streets rattled and clattered and resounded with martial tread and muslo that it was impossible to resist. " : Belgium iron industry baa developed until that country is the largest pet capita consumer of pig iron in the world, the United States ranking second and Germany third. Journal Want Ads bring results. We ; 7 Are Now Located in Our Temporary Quarters 133 len tli St. BetTreen Wasningtoii i and Alder . v t (2 Door Soata of Our Future Permanent Home) . Where We Wai Be Please J to Meet Botk Old ani New -Gustomers I in - It -i ff- J;. XT Portlanti Foremost Specialty Garment Store mporniuiBini s oJJ amnuiairv oat, Suit, Dress and Outer Garment Reduced Every G 17E DON'T hesitate in quoting the regular and reduced prices in this decisive January garment event, which begins at PortlancPt Emporium to morrow. For the values stated are in every instance our famously low marked prices, at which every garment sold right through the sea son. The original tickets, written in ink, all remain. Remember, our big stock is all new, up-to-the-minute merchandise. Styles that will be worn into the early Spring. If you have the slightest garment need, you can't afford to miss this great January Wind-Up Sale at the Empor ium. Prepare to come tomorrow early. ' ... ...... lifeM wJ ' 487 Suits Grouped in 4 Lots!t Plain tailored and semi-dressy models, m mixtures, cheviots, diagonals, corduroys, velvets, etc, Every size. Our $16.50 and $17.50 Suits 95 Our Famous $19.50 Suits .,...:.., . 85 Our $24.75 and $27.50 Suits '""'X Our $21.50 and $22.50 Suits $14- Our $30.00 SuiU for $19.85 1 Our $35.00 Suits for $23.35 1 Blue Serge Suit Radically Reduced, SMriter Goats in 4Group Everv stunnin? Coat new this season! Beautiful lonr-hair cheviots.- treat-wale hnucles. chinchillas. . . -- . . . - O 1 d - - . J " . rlrmW.farArl rlnri m?Ytnrc ' A1cr crvirAiWA Rhrlr VkrcitrrA onH PriAvmt Ynirc ' - ' One. lot 44 Coats or iginally up to $15 55 All $14.75, $15.50, $16.50 Coats 85 AU $12.75 - $13.75 Coats at 991 $19.50, $21.50 and $22.50 Coats 95 $14 AU $2475 Coats for $19.75 M $30.()0 CcU f or $24.6 I AH $35.00 CoaU for $2a75 Natty English cloth-top Ralrfcbat$r with raglan or tet-in ilceves. Gray and browa home-spun effects, with waterprool Inner lining. $16.50 Raincoats .....S 8.25 I $21.50 Raincoats f 10.75 $19.50 Raincoats , RAINCOATS V immfmiii;, ai ii nr u t ii n - rr;-' White Coats Reduced . $17.50 White Coata . f 13.25 " $19.5aTWhiteTCoaU I f 15.95 -4 "f $24.75 Whito Coats ..,.4..fl9.T5 ' $30.00 White Coats $19.75 $32.50 White Costs '-. .-. . , . .26.35 Caracul Coats $14.75,; at ..?11.75 $17.50, at ..913.95 $19.50, 'af.'. $15.95 HALF PRICE $ 9.75 $24.75 Raincoats .....$12.40 $22.50, at ..$18.60, $24.75, at ..$19.75 $30.00,. at . .$24.85 HJRCOATS7TPRIC3T S UITS COATS, D RES S ES, WAISTS 73 ismmmmmsJI III I I I' " null 1 ... I e e 124-128 SIXTH STfcEEf BETWEEN WASHINGTON "AND ALDER The Dresses Smart tailored styles in. all-wool serges of nary hlack, brown ctc.'Alsoanamasr wuipcurusi, WllllC"SCIgCS, 9UK9, cue. All $12.50 Dresses .......$ 8.75.'.' I All $14.75 Dresses ...$ 9.95 V ' All $16.50 Dresses .:.....$ 11.55 " " . All $19.50 Dresses ., i,... $13-65, , All $22J50 Dresses .,...,..$15.75 -All $24.75 Dresses .$17.35 ; All $27.50 Dresses .,;.,....$19.25 Silk Waists One-Half Price Broken lints' collected in stock-taking:. CMl.. Hff.-,,,. In nil itorl.. 2? V.50to-tlSrtTOrt!ri -PRICE. SPEOMS! $5 td $10 Skirts -Two racks; serges, panamas, voiles, mix. tures, in navy, (Cfr Af black, gray, etc, Vv ) January Winiup..vlsCJ $1.25-$1.50 House Dre::cs Neat percales, ginghams, mad rases; light and dark jv shades. January Wind- l up '..Utw $1,25 Lingerid anH TailcreH Waists About : 8 0 0, g g ' . 'slightly mussed. Jan-. lL" uary Wind-up $3.50' Silk Petticoat! Soft taffetas ;' and -messalines- in plain and. changeable shades; close-fit ting models. -For J up $l75-$2.00 House Dresses Zephyt -ginghams; mad r a s e s chambrays; very pretty models ; light and dark . a colors. For the January Wind-up $2.50-$3 White Sweaters Single ? and double-breasted, "V" and roll ' collars, j g pockets. For the- Vy 1 January Wind-up til J. 600 4NeW $5 Silk Waists Messalines, taffetas, chiffons, nets, etc. :AU new ; fi r r" shades and mod- V $1.50 and $1.75 Waista Linen and lingerie; many pretty ntyies, a trifle mussed. fs -ur me January urn- Up ... .... $7.75-$D.CS Slip-cn H coats Doubtc-texturcd, rap !, i set-in sleeves. -Frte the-January e ' Wind-tip , ; Great Millinery Clearance Continues-