NationalLibraryOfScotland/medical-history-of-british-india huggingface dataset:
A TAMPER-PROOF MILK DELIVERY CAN AND CAN
LOCKING BRACKET
By JAMES N. WARNER and O. P. AAGARWALA, Allahabad Agricultural Institute,
Allahabad
(Received for publication on 28 May 1953)
(With three text-figures)
T HE market milk industry attempts to control the problem of adulteration
of milk. This illegal practice has often made it difficult for consumers to obtain
genuine, clean and safe milk.
In an attempt to assure that the can used in the distribution of milk is tamper-
proof, new designs for the lid and for the faucet of the conventional milk delivery
can were first developed in the Indian Dairy Research Institute at Bangalore and
then in the Dairy Technology Department of the Allahabad Agricultural Institute.
The construction of these devices at the Institute was carried out by the Institute
Workshop.
The tamper-proof mechanism of the milk delivery can developed at Bangalore
(details published in the Indian Journal of Dairy Science, Vol. III, No. 1, pp. 23-30)
was complicated, expensive and difficult to clean. Easyness in cleaning is very
essential for clean distribution of milk. The tamper-proof milk delivery can dis-
cussed here is an improvement on those lines.
TAMPER-PROOF LID FOR MILK DELIVERY CAN
In one common type of milk delivery can each end of the strap-iron handle
on the lid extends about an inch beyond the outside edge of the lid. When the
lid is in place on the can these ends overlap with brackets fixed to the outside upper
edge of the can neck. Both the ends of the lid handle and of the brackets are
bored with small holes through which a wire or string may be passed to tie them
together. Usually after they are tied, the wire or string is sealed with a wax or
lead seal to assure the removal of the lid being easily detected. Such a method of
closing and sealing the can almost always allows a little vertical movement of the
lid, perhaps one-fourth of an inch or so. Water may then be worked into the can,
between the lid periphery and the can lip, while working the lid up and down as
far as the seal permits. Quantities of water can be mixed with the milk in this
manner with particular ease if the lid skirt has been bent inwards at the point at
which the water is worked into the can, for then this skirt does not at this point
fit tightly against the inside of the can neck.
In order to correct this fault of the lid described, those portions of the lid
handle which extended beyond the edge of the lid at each end were cut off and
the brackets removed from the can neck. A second hood-type lid or hood was
then constructed. Heavy gauge galvanised iron was used in the experimental
18 AR/53
105
8
106
A TAMPER-PROOF MILK DELIVERY CAN
[Vol. XXIV, Part II,
models discussed here. This covered the lid, extended down the outside of the
can neck on all sides, and reached to the can shoulder. At opposite points on the
outside lower edge of this hood, small brackets were fixed with which to tie the
hood, at both points, to other brackets fixed on the can shoulder (Fig. 1). This
hood, in addition to the regular can lid, makes possible the double closure of the
mouth of the can in order to prevent the addition of water around the lid.
FIG. 1. Milk delivery can with tamper-proof lid.
TAMPER-PROOF FAUCET FOR MILK DELIVERY CAN
Many common types of valves or faucets used on milk delivery cans are not
designed to prevent the flow of a liquid through them from the outside to the inside
of the can, It is possible with such faucets, by use of greater pressure outside than
that inside, to force water through them and into the can in which milk may be
present. This is a common means of adulterating milk in such cans.
A faucet which would allow the movement of a liquid from inside to outside
the can, but prevent such movement in the opposite direction, that is from outside
108
A TAMPER-PROOF MILK DELIVERY CAN
[Vol. XXIV, Part II,
FIG.
2. Tamper-proof valve for milk delivery can
112
A TAMPER-PROOF MILK DELIVERY CAN
[Vol. XXIV, Part II,
Not all plastics would be acceptable for this purpose even if their density were
suitable, for they might disintegrate or warp as they repeatedly are washed and
sterilized which is necessary if the faucet parts are to be cleaned regularly and
satisfactorily. Some Alkathene ring valves have been in regular use on cans used
on the milk delivery routes of the Institute Dairy now for over three years; they
have been washed twice daily in hot water containing washing soda, 'Lustros',
or both, and have been sterilized after each washing with a warm chlorine solution.
These valves are still in very satisfactory condition, having shown no visible chemical
or physical changes, except for turning from their original milky white to a slight
amber colour. They impart no noticeable flavour in. the milk.
These valves were turned out of a one inch Alkathene rod on an ordinary lath.
This method of making the valves has not given the smoothness of surface desired
for sanitary purposes, nevertheless they have been satisfactory.
MILK CAN LOCKING BRACKET FOR DELIVERY CYCLE
Milk delivery cans which are not fixed to the delivery cycle serve as a con-
venience for certain methods of adulterating their contents. While fixing the cans
to the delivery cycle gives no guarantee whatsoever that the milk they contain
will remain genuine during delivery, it does make certain practices more difficult.
It is often considered advisable for this reason, to fix the delivery cans to the delivery
cycle so the cans cannot be removed on the delivery route without that fact being
liable to detection on their return to the dairy. A simple mechanism for accom-
plishing this is described here (Fig. 3). It can be used effectively along with the
tamper-proof faucet discussed before in this article.
FIG . 3. Milk can locking bracket for delivery cycle
MILK DELIVERY CYCLE UNITS
By JAMES N. WARNER and O. P. AGARWALA, Allahabad Agricultural Institute,
Allahabad
(Received for publication on 28 May 1953)
(With Plates II—V)
O NE problem of the dairies in India which is not fully solved as yet is the design
of the most suitable vehicle for transporting milk and other milk products
during home delivery. The ordinary bicycle is commonly used but it is not designed
for loads such as are commonly carried on milk routes. A vehicle suitable for
this purpose would be one which, among other things, handles a load up to two
maunds (164 pounds) in addition to the rider, which operates economically and which
may be conveniently handled by a relatively unskilled operator. Modifications
of the common bicycle are widely used in many areas in Europe, but such units
have proved both difficult to obtain and expensive in India.
Previous to 1940, the Allahabad Agricultural Institute Dairy used a delivery
bicycle made in Sweden. This unit was designed with a carrying rack at the front
and another at the rear. That at the front was large enough to hold a case of bottles,
butter, or dahi; the front wheel of the cycle was of small diameter so this rack could
be low enough to facilitate the balancing of the cycle when loaded. The rear carrying
rack was smaller. The frame of this cycle was especially strong; both the front and
the rear wheels were designed for heavy-duty tyres to handle loads of two maunds
or more including the deliveryman. So long as spare parts could be imported readily
from Sweden to maintain this cycle in good repair it proved satisfactory. However,
a greater load was frequently placed on the cycle than it was designed to carry;
in addition to the two cases of bottles or other products in the carrying racks, cans of
milk were usually hung on the handle bars, one on either side, each can weighing up to
25 to 30 seers approximately 50 to 60 pounds. Such loading resulted in frequent
breakdowns. At the outset of World War II this cycle unit went completely out of
use because the importation of spare parts became impossible. This difficulty
indicated the advisability of designing a unit which can be made locally.
Four different types of cycle delivery units have been tested by the Institute
Dairy. Three of these units were made by the Institute Workshop; the fourth was
an unit that is made and used for such purposes in Britain. It was slightly
modified before tested. Those designed and constructed here were:
(a) A two-wheeled trailor drawn by an ordinary bicycle, (Plate II, Fig. 1);
(b) A side-car attached to the ordinary bicycle, (Plate II, Fig. 2);
(c) A. three-wheeled cycle rickshaw with two wheels and the carrying rack
behind the rider, (Plate III, Fig. 3);
(d) A three-wheeled unit with two wheels and the carrying rack in front of the
rider, (Plate III, Fig. 4).
115
18 AR/53.
10
Indian J. vet. Sci. Vol. XXIV PART II]
PLATE
II
FIG. 1. A two-wheeled trailer drawn by an ordinary bicycle.
FIG. 2. A side-car attached to the ordinary bicycle.
PLATE III
[Indian J. vet. Sci. Vol. XXIV PART II
FIG. 3. A three-wheeled cycle rickshaw with two wheels and the carrying rack behind the rider.
FIG. 4. A three-wheeled unit with two wheels and the carrying rack in front of the rider.
Indian J. vet. Sci. Vol. XXIV PART II]
PLATE IV
FIG. 5. A special mechanism which permits freedom of movement in the handle attachment to the Bailor unit.
FIG. 6. The side-car unit.
PLATE V
[Indian J. vet. Sci. Vol. XXIV PART II
SYSTEM OF COSTING MILK AND MILK PRODUCTS
By O. P. AGARWALLA, Allahabad Agricultural Institute, Allahabad
(Received for publication on 28 May 1953)
C OST accounting is defined as the application of general accounting principles
to the recording, analysis and the interpretation costs of material, labour and
of overhead costs for functions, divisions, departments, operations, units of product,
lines, sales, territories and salesmen. The definition of cost accounting can be
summarized as 'analysing, recording, standardizing, forecasting, comparing,
reporting and recommending'*. It is the business of cost accountant to fill the
roles of historian, news agent and prophet. As historian he must be accurate and
sedulously impartial. As news agent he must be up-to-date and selective. As
prophet he must combine knowledge and experience with foresight and courage.
An attempt to evolve a detailed system of costing the handling and processing
of milk and milk products in the Allahabad Agricultural Institute Dairy was under-
taken, beginning in 1947. This project found a part of the scheme on 'Quality
Improvement in Milk and Milk Products and Its Costing' financed by the Indian
Council of Agricultural Research. The scheme continued for four years. The
costing aspect of this study was designed as far as possible to record small differences
in the procedures followed while processing and handling milk and milk products,
beginning with the receipt of the raw products and continuing to the time the finished
products were sold. A careful study of the processing procedures and of the time
spent by workers and supervisors was made from time to time and records of these
observations incorporated into the system of costing to assure as detailed accuracy as
possible.
The system of costing developed during this study and briefly described here
includes 64 accounts having entries in as many as three columns each and involving
about 1333 entries. There are 13 or 15 main expense accounts and 15 main income
accounts. Eleven products, including ice, are costed. Each product is sold by one
or more of the following three methods of sale; either through the sales window at
the Dairy or inside the Dairy or by delivery at the customer's door. The expenses
are distributed process-wise where required, but ultimately product-wise, according
to the use to which the separate raw materials and services are put. There are 31
distribution accounts. The summary accounts total 18, including those showing
profit and loss by product, by method of sale as well as the total; as well as the
summary of all main income and expense items. The income and expense summary
provides a check for the combined or total product method of sale profit and loss
summary.
The items of expenditure are as follows: Inventory brought forward, raw milk,
cream from the cattle yard, cream purchased, equipment depreciations, equipment
repairs, miscellaneous expenses, miscellaneous supplies, wages, ice purchased, loss in
handling and total expense.
* Harold Wilmot (1936). The Cost Accountant's Place in Management, The Cost Accountant,
England.
18 AR/53
119
11
122
SYSTEM OF COSTING MILK AND MILK PRODUCTS [Vol. XXIV, Part II,
(v) The reason for special treatment of the three items in (iv) is that these
products do not receive raw milk, hence the cost of general cleaning and other such
miscellaneous operations must be charged to them directly rather than through raw
milk. Rest is charged to raw milk.
Ice is purchased on contract for the supply for one year. This provides some
economy as compared to other possible methods of purchase. If the refrigeration
capacity of the Institute Dairy plant were adequate to produce our own ice, there is
no doubt that even further economy would be realized, amounting probably
to rather a large proportion of the present expense on this item. The cost of ice is
distributed as used.
Loss in handling constitutes an item of expense. It is handled as such here,
except that the value of the quantity of a product lost is not separated from that of
the value of the quantity used for sale or other disposal. That is to say, the cost of
butter or any other product sold is greater by the cost of that portion of the product
which is lost in handling than otherwise be true. This is a legitimate method of
handling this item of expense,for there is no separate fund from which its value may
be recovered. Furthermore, there is no justification in charging the loss of butter
to ice cream in whole or in part. Butter must pay for the loss of butter, as any
product must pay for its own losses resulting during the handling and processing
of that product.
The total expense is merely the sum of each of the expenses listed and discussed
above, except loss in handling.
The following abstract from the system of costing developed here will give a
much clearer understanding of its operation than is possible by narrative explana-
tion. As indicated above, butter is used to illustrate these accounts. The account
numbers and headings, items numbers and amounts, either in pounds or rupees are
taken directly from the costing records. In these abstracts the month of December
1950, is used.
The term other expenses included in accounts II, V and VIII refer to those items
which are listed in more detail in other accounts, such as numbers XI, XIV, etc.,
such as equipment depreciation, equipment repairs, miscellaneous expenses, miscel-
laneous supplied, ice expense, hot water expense, plant wages, supervision wages,
cold storage expenses and possibly others.
Abstracts from the accounts—I
Item
number
6
9
21
24
Posted to
number
200
287
227
321
Cream
Butter
Cream
Butter
Item
I. PRODUCE INVENTORY
Brought forward
Carried forward
Amount
Lb.
1
258
12
504
Oz.
8
2
2
6
Cost in Rs.
2.58
744.10
35.06
1431.21
June, 1954
]
O.
P.
AGARWALA
123
Abstracts from the accounts—I—contd.
Item
number
29
30
..
53
118
..
136
136
200
201
202
..
216
204
Posted to
number
1
1234
..
118
53
..
..
201
6
136
1235
..
..
300
Item
II. RAW MILK RECEIPTS AND DISTRIBUTION
Receipts
Brought forward
From cattle yard
Other expenses
Distribution
To separation
V. SEPARATION
Receipts
Raw milk separated
Other expenses
Total
Distribution
Outturn of cream
VIII. CREAM RECEIPTS AND DISTRIBUTION
Receipts
Brought forward
From separation
From cattle yard
Other expenses
Total
Distribution
To butter
Amount
Lb. O
102
15,425
..
1,121
1,121
..
1,121
119
1
119
9
..
131
103
Oz.
0
8
0
0
0
13
8
13
12
1
1
Cost in Rs.
29.18
3427.88
248.50
268.32
268.32
42.65
310.97
299.83
2.58
299.83
12.18
70.87
385.46
304.71
XI. BUTTER MANUFACTURE RECEIPTS AND DISTRIBUTION
Item
number
287
299
300
303
Posted to
number
9
1234
224
..
Item
Receipts
Brought forward
From cream purchased
From home cream
Total
Amou
nt
Lb.
..
1,925
103
2,028
Oz.
0
1
1
Outtu
rn
Lb.
258
1,253
55
1,566
Oz.
2
12
0
14
Cost in Rs.
744.10
3082.15
304.71
4130.96
124
SYSTEM OF COSTING MILK AND MILK PRODUCTS [Vol. XXIV, Part II,
Abstracts from the accounts—I—contd.
Item
number
304
305
306
307
312
311
308
309
310
313
314
315
321
320
322
375
377
378
379
380
385
383
381
382
388
391
Posted to
number
Item
Amount
Lb. Oz.
Outturn
Lb. Oz.
XI. BUTTER MANUFACTURE RECEIPTS AND DISTRIBUTION—contd.
409
430
451
470
279
567
490
509
539
..
1304
375
24
1292
..
315
412
433
454
473
280
542
493
512
..
1307
Receipts—contd.
Equipment depreciation
Equipment repairs
Miscellaneous expenses
Miscellaneous supplies
Ice expense
Hot water expenses
Plant wages
Supervision wages
Cold storage expenses
Total
Cost per pound
Distribution
To sales
Carried forward
Loss in handling
Total
..
..
..
..
..
..
..
..
..
2,028
..
..
..
..
..
1
..
..
..
..
..
..
..
..
..
1,566
..
1,053
504
8
1,566
XIV. BUTTER SALES RECEUPTS AND DISTRIBUTION
Receipts
From butter manufacture
Equipment depreciation
Equipment repairs
Miscellaneous expenses
Miscellaneous supplies
Ice expense
Cold storage expense
Plant wages
Supervision wages
Total
Cost per pound
..
..
..
..
..
..
..
..
..
..
1,053
..
..
..
..
..
..
..
..
1,053
..
14
10
6
14
14
10
10
Cost in Rs.
6.53
..
41.00
15.62
41.59
77.08
24.14
61.32
19.24
4417.48
2.81
2986.27
1431.21
..
4417.48
2986.27
0.33
0.25
..
14.50
54.05
..
12.06
38.12
3105.58
2.94
June, 1954 ]
O.
P.
AGARWALA
125
Abstracts from the accounts—I—contd.
Item
number
393
394
395
1075
1076
1077
1080
1053
1086
1037
1038
1091
1093
1098
1099
Posted to
number
Item
Amount
Lb.
XIV. BUTTER SALES RECEIPTS AND DISTRIVUTION—contd.
1075
1088
..
393
587
613
..
..
1121
1122
194
..
1152
1166
Distribution
To delivery sales
To inside dairy sales
Total
LIV. DELIVERY BUTTER SALES
Receipts
Butter received
Delivery sales and expense
Delivery wages expense
Total
Cost per pound
Distribution
Sales
Profit
Loss
LV. INSIDE DAIRY SALES
Receipts
Butter received
Total
Cost per pound
Distribution
Sales
Profit
Loss
641
106
1,052
641
..
..
641
..
..
641
..
..
105
105
..
105
..
..
Oz.
4
10
10
4
4
4
10
10
10
Cost in
Rs.
1888.34
311.27
3105.53
2888.34
35.08
12.60
1944.02
3.02
2034.06
143.04
..
311.27
311.27
2.94
342.26
92.01
..
126
SYSTEM OF COSTING MILK AND MILK PRODUCTS
[Vol. XXIV, Part II,
Abstracts from the accounts—I—concld.
Item
number
1100
3101
1104
..
1100
1101
1112
Posted to
number
995
625
..
..
..
1181
1195
Item
LIV. WINDOWS BUTTER SALES
Receipts
Butter received
Window wages expense
Total
Cost per pound
Distribution
Sales
Profit
Loss
Amount
Lb.
300
..
306
..
306
..
Oz.
12
12
12
Cost in
Rs.
905.97
2.76
909.73
3.96
996.93
37.20
..
Abstract from the account—II
Item
number
2123
1192
1152
1166
1181
1195
1210
1225
Posted to
number
1086
1087
1098
1099
1101
1112
1115E
1115F
Item
LIV. DELIVERY PROFIT AND LOSS SUMMARY
Butter
Butter
LV. INSIDE DAIRY PROFIT AND LOSS SUMMARY
Butter
Butter
LVI. WINDOW PROFIT AND LOSS SUMMARY
Butter
Butter
LXX. SALES PROFIT AND LOSS SUMMARY
Butter
Butter
Profit
Rs.
148.04
..
32.01
..
37.20
..
276.25
..
Loss
Rs.
..
..
..
..
..
..
..
..
June, 1954]
O.
P.
AGARWALA
127
Item
number
1121
—
1122
1152
—
1166
1181
—
1195
1115C
1115E
1115F
Posted to
number
1086
—
1087
1098
—
1099
1101
—
1112
—
1210
1225
Item
LVI. BUTTER PROFIT AND LOSS SUMMARY
Delivery sales
Inside dairy sales
Window sales
Total butter sales
Net profit
Net loss
Profit
Rs.
148.04
32.01
87.20
267.25
267.25
..
Loss
Rs.
..
..
..
..
..
..
N.B.—Each number of a table is an actual number copied from cost accounting book in which
in addition to butter other milk products have also been costed.
ACKNOWLEDGEMENT
A grant from the Indian Council of Agricultural Research helped to make this
study possible. Professor James N. Warner, Head of the Department of Dairy
Technology gave his assistance throughout the period of study in guiding and giving
valuable suggestions. The contributions from these sources are greatly ack-
nowledged.
18
AR/53.
12
ABSTRACTS
The survival of spermatozoa in vitro and the measurement of motility. ARTHUR
WALTON (1952). Rep. II Int. Congr. Physiol Path. Anim. Rep. I, 204-208
D ESPITE many efforts very little progress has been made in prolonging the
fertilizing capacity of the spermatozoa out side the body. Significant success
has, however, been achieved by the control of external temperature which forms
the basis of preservation and transport and the promising new technique of deep
freezing; by the use of artificial diluents in which sperms can survive longer while
protection being afforded to the cells by the colloids in the diluents; and by the
addition of antibiotics in the diluted bulk where the beneficial effects are considered
to be due to either their effect on the sperms, control of contaminents in the semen
or the control of specific infective organisms in the female tract.
In order to make further progress it is imperative to develop objective methods
to study the sperm activity. The microscopical observation of motility of sperms
is the classical procedure for observing the survival of vitality in sperm suspensions.
By careful experiments and statistical analysis valid conclusions can be drawn.
In concentrated suspension of spermatozoa electrical impedence, which is closely
related to wave motion, fluctuates. This phenomenon depends upon flow, orienta-
tion of the spermatozoa and electric anisotropy of the orientated cells. Orientation
can be induced by mechanical flow. Therefore, relaxation time which can be
measured electrically or by optical methods may be used as a criterion of sperm
activity. For dilute suspensions an instrument for measuring sperm motility has
been designed in which an electric counter is used based on the principles of record-
ing the flashes of light reflected from the sperms passing through a narrow aperture.
It is of fundamental importance to measure the frequency distribution of activity
in a sperm population when attempting to establish correlation or regression co-
efficients between a metabolic test and fertility and when measuring metabolic
activity. Measurement is generally made on a heterogeneous population of cells.
(K.G.M.)
Studies on the relationship of lungworm infestation in cattle and their liver
vitamin A reserves. SOLIMAN, K. N. (1953). Brit. vet. J., 109, 4, 148-153
T O compare the vitamin A content of livers of cows infected with D. viviparus,
and D. filaria, with that of the normal livers, an investigation of vitamin A
content of livers of 31 cows that died or were killed as a result of parasitic infection
was made. Carotene estimation was not made, as vitamin A concentration was
considered to provide a fairly accurate index. Comparing these results with those
obtained by Stewart and McCallum for normal livers vitamin A reserve showed
severe depletion in all cases of parasitic bronchitis. Vitamin A content of the bodies
of parasite was also determined and found to be 0.1 and 0.9 I.U./gm. in two different
lots. Similarly in artificially infected guinea-pigs, vitamin A reserve of the liver
129
18AR/53
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