An item which must not be overlooked by the estimator when taking off his items or making up the quantities, is the charge made for boxing and crating goods for shipment. The prices charged for goods, as listed in catalogues, unless otherwise stated, are for the goods only in the warehouse of the jobber or manufacturer quoting the price. Before the goods can be shipped, however, they generally must be crated or boxed, and perhaps carted to the freight station.

The materials and labor for this work is charged for extra, in addition to the price of the goods, and must be estimated on or the goods will sometimes be sold at a loss. Generally, a list of conditions is printed in the catalogue of every supply house, stating under just, what terms the goods are sold. Among these conditions will generally be found a paragraph some thing like the following: