Mc Graw-Hill Book Co. Ine

PUBLISHERS OF BOOKS FOR

Electrical World Engineering News-Record Power Engineering and Mining Journal-Press Chemical and Metallurgical Engineering Electric Railway Journal Coal Age American Machinist Ingenieria Internacional Electrical Merchandising BusTransportation Journal of Electricity and Western Industry Industrial Engineer

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CREDITS AND COLLECTIONS IN THEORY

AND PRACTICE

DISSERTATION

PRESENTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR
THE DEGREE OF DOCTOR OF PHILOSOPHY IN THE GRADUATE
SCHOOL OF THE OHIO STATE UNIVERSITY

BY

THEODORE N. BECKMAN, B.Sc. in Bus. Adm., M.A.

The Ohio State University

1924