In many instances it is necessary to employ collectors. As the salaries paid to collectors are usually not large enough to attract men of high clerical training, and as the work entails the entering of a large mass of items, it is better for the concern and fairer to the collectors to provide a system of reporting which shall be positive and not involve unnecessary labor.
The use of the carbon receipt book is the first essential (Form 33, Section 38). The collector, at the close of each day's business, should himself prepare a statement of his total collections (Form 35, Section 39).
It is incumbent on anyone handling the cash of another, to render a statement, and a rent collector is no exception to this rule. Attention is called to this point because in many offices the preparation of this report is left to some other clerk. This tends not only to misplace the responsibility, but also leads to errors, for rent receipts are often hurriedly written and difficult to read. As the reports should show the name of each tenant, they should be typewritten, and it is a good practice to let the collector dictate all such reports from his duplicate rent receipts to a typist
When the report is made, the collections are added and the report is turned over to the cashier, together with the receipt book upon which it is based and the amount of cash called for in the total. The cashier checks each receipt against the statement, and, as he does so, he should mark with a pen or rubber stamp the receipt itself to show that it is accounted for. On proving the additions and checking the total against the cash received, the cashier returns all unfilled receipt books to the collector, and files the completed receipt books in numerical order.
Particularly in the case of tenements where the rent is paid weekly, it is necessary for the collector to know what rent is payable. To furnish this information, Form 38 (Section43) was devised. It carries the records of a large number of houses in a very small book which easily fits the pocket. It should be written up daily, or at frequent intervals, from the rent ledger by the collector or the rent bookkeeper.