The rent report shown in Form 34 was designed by-English accountants for use in this country in connection with property owned in England, a copy being transmitted to the home office. In such cases, or wherever the chief office is located at a distance from the property, this form is valuable for tabulating the large number of details to be reported. Its practical value here, however, is impaired by the difficulties which attend the collection of arrears of rent, owing to "exemption" laws and the general leniency toward delinquent tenants which is found in so many states.

All offices employing rent collectors should require from them regular and uniform reports of their daily collections. For this purpose the report shown in Form 35 has been found convenient. It may be printed on inexpensive paper, bound in pads of fifty each, and perforated for filing in a "Shannon" file. (See also Form 49, Section 307.)

Form 34. Rent Report.

Form 35. Rent Collector's Report.