“But those are for our own use!” objected the manager.

“Yes, of course, I see that,” said the boy.  “But even if you do use them yourselves, you make them yourselves.  If you leave them out in the schedule it would make the figures all wrong.”

“How would it?”

“Well, the schedule wouldn’t show anything paid out for machinery, and you’ve got to have machinery, and you’d seem to be paying wages, without getting anything for it.  It seems to me that even if you do use the machinery yourselves you really sell it to yourselves, only at cost price or at whatever figure you name.”

“I suppose in a sense we do,” said the business manager, “but that seems a very roundabout way of getting at it.”

“I don’t think it is,” Hamilton replied.  “If you bought the machinery you would have to pay the manufacturer his profit.  Instead of that you make the profit yourselves.  The value, of course, should also be carried to the capital account.”

“Well,” the older man said, “I’m willing to put it down either way, and in that light these departments might be called productive, although not directly productive.  You seem to have figured this sort of business out pretty well for a youngster,” he added.

“I suppose that’s natural,” Hamilton answered, “because I’ve been doing nothing else for the past two weeks.”

“Then how about advertising,” the manager suggested; “perhaps you can tell me where that is usually listed?  As part of the sales force?”

“No, sir,” was the prompt reply; “it is reported as a miscellaneous expense.”

“Very well,” the official said, “if you come back at four o’clock this afternoon I will have the schedule ready for you.”  Then, seeing that the boy hesitated, he said, “Did you want it before then?”

“Oh, no, Mr. Arverne, thank you,” the boy answered “that wasn’t what I had in mind at all.  I was wondering whether, if I came back at three o’clock, I would be allowed to see something of the works.  In quite a number of places I have been shown through the plant, sometimes because I had to get figures from managers of different departments, sometimes because I had a few minutes to spare while a clerk was filling up the schedule.  But I’ve always been so interested in guns, and especially in Winchesters, that I really should like to find out how they’re made.”

The business manager shook his head dubiously.

“We very rarely show any one over the plant,” he said, “because there is very little to be gained by it.  And in any case, there are some portions of the works where visitors are never allowed, such as ammunition rooms where there are quantities of powder about, and similar places.”

“I’d like to be able to say that there was a desire on the part of the Census Bureau for a report,” said Hamilton, “but honestly I haven’t the right to say so.  I’m only asking as a favor.  At the same time I have seen special reports on selected industries issued by the Bureau, and possibly my information might chance to be of value to the special agent who was getting it up.”