81.	For information in relation to Rates of Tariff, and other matters not fully understood, Office Managers will apply to their District Superintendent.
82.	A careful estimate of articles required for the succeeding quarter must be made with the report for the last month in the quarter for which the office has been supplied, and accompanying the same report, an inventory of all the property of the office belonging to the Telegraph Company, including office supplies.
83.	Managers are prohibited from purchasing stationery and other ordinary office supplies. All such articles will be furnished from the Supply Department, on requisition of Managers sent to District Superintendents.
84.	Supplies for branch offices will be drawn from the Main Office in the same place, and receipts taken for the same, which will be returned as vouchers.
85.	All instruments, relays, keys, switches or parts of same not in use, and all refuse zinc and copper from main or local batteries, and other property not in use, must be reported to the District Superintendent, quarterly, at the time of making requisition for supplies, stating number, kind or quantity of each. The Superintendent will then direct what disposition shall be made of the same.
86.	Transfer of any article belonging to the Company must not be made fiom one office to another, nor must any article be sold or disposed of by any Manager, Operator, Repairer, or other person, without specific directions from the Superintendent.
87.	It is indispensably necessary that there should be uniformity in the mode of making out Monthly Reports. The receipts and expenditures must be carefully classified, and entered under the proper heads on the face of the Report.
88.	The Tariff rate should be observed in entering messages in the Register Book, and not the amount stated in check when it varies from printed tariff.
89.	At the end of each day, all messages sent or received by Telegraph must be carefully sorted, placing those sent to or received from each office together, and then register those for each office by themselves, in alphabetical order, and foot the amount of each office by itself.
90.	The amount paid or received at the office keeping the Register, will be entered in the column headed "Receipts." The same sum will be entered in the column "Other offices check this." The amount paid or to be collected at other offices will be entered in the columns "This office checks other offices."
91.	Whenever a Telegraph Line not belonging to this Company, has an office to which a sum is paid for forwarding business, the same must be entered in the column headed "Paid other Lines." And when any sum is received from such office for forwarding business, it must be entered as "Received from other Lines."
92.	At the foot of each day's business in the Register, may be entered the sum total "for this Line," and "for other Lines " paid at the office keeping the Register.
93.	As soon as the business of each day is registered, the checks must be posted into the Check Ledger. For instance, " Buffalo" must enter under " Akron," against the day of the month, the sums, if any, which Akron ought to check Buffalo that day, and also what Buffalo checks Akron; and so of all other offices with which it has had any business that day.
94.	In all places where there is a Bank receiving deposits, Managers of offices whose daily cash receipts exceed ten dollars, will, unless otherwise directed, deposit in such Bank daily, in their name, as "Office Manager of The Western Union Telegraph Company," all the cash on hand at the close of banking hours, giving preference, in all cases, to National Banks, when practicable. If the daily cash receipts are less than ten dollars, then such deposits will be made as often as the accumulated receipts amount to ten dollars. It is expected that Managers will be able to make arrangements with such deposit Bank to allow a reasonable rate of interest on daily balances; or if in some cases the deposits should not be sufficient to justify a claim for interest, then to arrange with such Bank to pay the balances, which are to be remitted to the Treasurer, fiom time to time, in New York exchange.
95.	A Monthly Report of the business of the office must be made up by the Manager, at the close of each month, and be forwarded to the District Superintendent not later than the third day of the next succeeding month, accompanied by vouchers for authorized expenditures. Such Report will contain an Account Current-a statement of any uncollected accounts, with list of the debtors alphabetically arranged, and the amount due from each, and a separate list of the debts which accrued prior to the month reported, and such other information as may be required by the blank form of report which will be furnished. Managers will also at the same time forward a Monthly Check Report, showing in detail the amount charged to their office by other offices, and the amount charged by them against other offices.
96.	All Office Balances due the Company are subject only to the order of the Treasurer, and the Manager will remit at the close of each month, direct to the Treasurer, (unless otherwise ordered) the entire receipts of the office for such month, except such sums as may be expended by order of the District Superintendent for fixed salaries of office employes, and other strictly necessary office expenses, such as office rent, light and fuel. (See Rule No. 11.) NO other payments, advances or disbursements will be made by Managers to any person, or for any purpose, except by order of the Treasurer. NO Balances will be allowed to remain unpaid after the end of each month, but each months business must be promptly closed up and settled by itself.
97.	Remittances to the Treasurer will in all cases (unless otherwise directed) be made by Express, in Greenbacks or National Bank bills, or by Mail, in Bank Draft on New York, payable to the order of the Treasurer. When made by Express, Managers will take receipts for the same, and promptly inform the Treasurer by Mail, of date and amount of remittance. An explanatory letter must be enclosed with every remittance, (whether by Express or Mail,) stating on what account the remittance is made. When money is sent by Express, the amount must in all cases be plainly endorsed on the envelope. Promptness in forwarding Reports to District Superintendents, and remittances to Treasurer, is enjoined on all Managers. No person will be retained in charge of an office who is remiss in these particulars.
98.	At the end of the month the checks must be footed and entered in the Monthly Report of Checks, against the name of each office, and the same sent to the Superintendent. Thus, if according to Buffalo Report, Cleveland should check Buffalo "For this Line, $40; "For other Lines, $20"; and Cleveland checks Buffalo the same, it may be presumed they are right.
99.	In addition to the Receipts for Telegraphing, debit the office in the Monthly Report with all money received during the month, and state from whom received.
100.	No credit will be allowed in the Monthly Report for any expenditure which has not been actually paid.
101.	In expressing messages, be careful to ascertain that the amount paid out does not exceed the sum received therefor at the office from which the message was sent.
102.	All money received for expressing messages at other poitits, must be shown separately on the face of the Monthly Report.
103.	Whenever the balance of Monthly Report is in favor of an office, bring forward such balance in the succeeding report, at same time debiting the amount received from the Treasurer in payment thereof.
104.	Send a voucher for every expenditure, numbered to correspond with its entry on the Monthly Report sheet. Vouchers should in every possible case be rendered upon the blank forms furnished by this Company. Employes will be careful to keep themselves supplied with the necessary blanks therefor.
105.	All vouchers must be made out in a careful and explicit manner before payment, so that each voucher shall clearly and fully explain itself. Vouchers in pencil mark are absolutely prohibited.
106.	Vouchers receipted by "his mark," must be witnessed by some person other than the one disbursing the money. Vouchers receipted "for," or by any person other than the one to whom the account is due, shall be accompanied with the written order of the person to whom the money is due, showing authority of the person to receipt " for."
107.	Vouchers bearing alterations of figures or amounts will be rejected. The amount covered by the receipt to any voucher must be written in such receipt in words, not figures.
108.	Service vouchers must give the full name of the person or party paid- must state the occupation or kind of service rendered- the location or place where the service was performed- must give the dates from and to, inclusive, for which service is paid, and the rate per day or month. When a payment is made for a part or fraction of a month, the number of days also should be given as well as the dates. Care should be observed to date the payment of each voucher. Time for which service is rendered, must be computed according to the actual number of days in the month in which service is performed, and parts or fractions of any month in proportion to the whole number of days such month contains, whether it be 28, 29, 30, or 31 days.
109.	All employes of this Company, who are authorized to disburse the funds of the Company, shall do so only in an official capacity, under their official designation.
110.	No person will be re-imbursed for money paid out except the account for same shall be accompanied by sub-vouchers from the person or party to whom the amount or amounts have actually been paid.
111.	Managers are specially prohibited from paying out any money for office furniture, repairs, supplies, or for any other purpose, except to pay fixed monthly salaries of employes, rent of office, light and fuel, and the few small contingent items of expense which may be absolutely necessary- and they must take receipts from every person to whom they pay money, and return such receipts with their monthly reports as vouchers.
112.	Send no counterfeit, uncurrent or broken bank bills, and as little fractional or postal currency as possible.
113.	When called upon for explanation of differences in receipts or check errors, prompt attention must be given to them, and be careful to observe the clear and explicit directions printed on the back of the Check Audit Sheet. No neglect of this very important matter will be tolerated. It is only by a zealous and immediate attention that discrepancies, (sometimes unavoidable), can be corrected.
114.	Whenever a Manager vacates his office during the month, he will settle his accounts, and pay over to his successor all the funds in his hands, and send report of such settlement with the receipt of his successor for money paid and property delivered to him.
115.	If any repair or other extraordinary expenditure is necessary in an office, the District Superintendent must direct it in writing, giving particular instructions on the subject, limiting the cost; then, after the work is done, the Manager will obtain a true account of the same, and forward to the Superintendent for adjustment.
116.	No charge for increase of salaries will be allowed, unless accompanied by the authority of the General Superintendent.
117.	Whenever the Manager of an office obtains satisfactory evidence that a message has failed, either in the transmission or delivery, or by reason of an error arising from any fault of the Company, the amount originally received for transmission only may be refunded, in which case a receipt will be talen for the amount, which, together with the message and an explanation of the fact, will be forwarded with next Monthly Report.
118.	No Manager or Operator is allowed to adjudicate or pay claims for damages arising from.the failure of, or error in transmission of a message.
119.	When collection of charges upon any "Collect" Message CANNOT BE MADE, the office from which it was originally sent must be promptly notified by Telegraph, and a copy of the message made and sent by Mail to the Manager of the Office, with the reason for being uncollectable endorsed thereon. The Office returning a message WILL IN NO CASE request that it be NOT CHECKED; but the message must be entered upon the books both at starting point and destination, precisely the same as if collection had been made-credit for the amount at the receiving office being taken in "Account Current" in Monthly Report, with which the message, or a copy, with reason for being uncollectable, will be enclosed as a voucher. The date upon which notice by telegraph was given to the office from which sent, must be stated. The Office receiving the notice will, if possible, collect the amount from the sender of the message; in which case the amount collected should be entered upon the debit side of "Account Current," as received from "Guaranteed Messages," and the copy of the message enclosed therewith. In case collection cannot be made of the sender, the message, endorsed with the reason, should also be enclosed with Monthly Report, but no account otherwise will be made of it. Uncollected press reports will be treated in the same manner, except that a copy of the report need not be forwarded to the Manager of the office at which the report originated.
120.	If the message originated at any point not on this Company's lines, the connecting office, or the office at which it first reached this Company's lines, as well as the office from which it was originally sent, must be promptly notified BY TELEGRAPH, in order that collection may be made from "other lines." The copy by Mail in such cases, will only be sent to the connecting or repeating office.
121.	When three or more messages are returned from any Office as uncollectable or three or more messages are accounted for as "guaranteed," separate lists of each must be made, showing the amounts for this and "other lines," and the messages as sub-vouchers attached thereto.
122.	At offices where business is exchanged with other lines, a separate list must be made, showing the amount refunded by other Companies, and upon what messages, and the amounts thus received will be carried into Account Current as "Refunded from Other Lines."
123.	Each office will check direct with all other offices of this Company.
124.	A copy of these rules must be kept in the office at all times, for the information and guidance of employes of this Company only.
125.	Persons not connected with the business of the office, will not be allowed within the office barriers.
126.	Messages must be held sacred, and the books, files and papers of the Company must never be permitted to be examined by persons not having proper authority to do so.
127.	The printed blank forms of the Company should be used only for the purpose for which they are expressly designed. In no case, and under no pretence whatsoever, will number one blanks or number three envelopes be given out to persons not entitled to them. No excuse will be received for neglect of this requirement.
128.	All messages whatsoever- including Press Reports, are strictly private and confidential, and must be thus treated by employes of this Company. Information must in no case be given to persons not clearly entitled to receive it, concerning any message passed or designed to pass over the wires or through the offices of this Company.
129.	The office hours assigned to each employe must be adhered to, and absence from duty within these hours will not be permitted, except by authority of the Superintendent; and in all cases deduction will be made for lost time.
130.	Intermediate or Way Offices will not close for the night without first ascertaining from the nearest repeating office or offices, if there is any business for them.
131.	Managers and office employes are prohibited from giving copies of sent messages, or written statements relating thereto, to parties claiming errors or delays. In all such cases, parties claiming damages should be treated with courtesy and furnished with such proper explanations as will induce the withdrawal of the claim. If still dissatisfied, they should be referred to the District Superintendent. This rule has been rendered necessary by the injudicious and officious action of some office Managers.        ANSON STAGER,               Gen'l Sup't Central Division.        THOS. T. ECKERT,               Gen'l Sup't Eastern Division.        JOIN VAN HORNE,               Gen'l Sup't Southern Division.

	There is much useless consumption of material by many offices, and the following directions will be observed, more especially by those to whom the care of a local battery is a new duty.
1.	The jar having been cleaned, set the copper in the jar, spreading it as wide as the jar will admit. Fill the pocket with pulverized vitriol, and hang on the edge of the jar where the copper is open. Having filled the porous cup with soft or rain water sufficiently full as not to overflow when the zincs are inserted, put the zinc into the porous cup, having first placed the cup inside of the copper.
2.	Pour soft water slowly through the vitriol in the pocket, filling up with the pulverized vitriol as it is reduced by the flow of water. No vitriol should be allowed to be dropped into either the jar or porous cup.
3.	In making up the battery-for the first time, it will aid action (which is never perfect until the saturation of the porous cup,) by warming the water before pouring on the vitriol. No salt or acid should ever be used for this purpose.        The Local Battery should be renewed at least once a week, and at an hour when it will not interfere with the day's business.        Take the battery apart, cleaning the zincs well with a brush, and scraping off accumulations, using no acids or mercury in doing so. Be especially careful that the connecting points are all well brightened.        Should the battery need renewing during the week, take out the zincs, clean them, save one-third of the fluid in the porous cups, and return to the cup after cleaning, then fill up with soft water. Clean also the porous cups.        The economy as well as the efficiency of this battery depends on the proper use of vitriol. Two pounds per cup per month is a full supply. Many operators do not use more than half this quantity, and have always good, efficient batteries.        There is also a variance in the number of cells used. Where the connections and zincs are kept clean, two cells are quite sufficient-some operators use only one. With the cells furnished by the Western Union Company, more than two cells should never be used, and will not be furnished. Twelve pounds of vitriol per quarter should always prove a full supply. The strictest economy is urged in the use of material, the cost of which is now so enormous.        It must be remembered, also, that the copper of the cells is constantly increasing in size by the action of the battery, and that this copper is valuable, and must be returned to the Company according to directions given by the Superintendent of the Supply Department. Coppers may be used years without renewal, and orders for new ones should not be made until the encrustation renders renewal desirable.        The local battery must always be made to stand on a dry place, and no dampness allowed on the space between the cells. The wires, also, should be carefully insulated to prevent action except through the whole circuit. Care should be taken, also, to open the local circuit at night, to prevent waste. Zincs need renewing about once a quarter. Porous cups are good until broken, unless from want of cleaning they become coated so as tobe useless. There is no necessity for ordering these every quarter as some offices do.