A New or Improved Cheque or Dividend Warrants and Bank Transactions Book.
Year: 1899

page_text: Date of Application, 14th Sept., 1899
Complete Specification Left, 14th June, 1900--Accepted, 21st July, 1900
PROVISIONAL SPECIFICATION,
A New or Improved Cheque or Dividend Warrants and Bank
Transactions Book.
I, THOMAS MCCULLOCH, of Dale Villa, Springdale, Huddersfield, in the County
of York, Accountant, do hereby declare the nature of this invention to be as
follows:-
-
This invention relates to a new or improved book or system whereby accurate
records or fac-simile copies of the written matter on all cheques issued by a
firm or business house, either with or without the filling in of such written
matter on forms of receipt. to accompany the cheques to be signed by the firms
receiving the remittances and returned to the issuer of the cheques, may be
obtained at one writing, and likewise in obtaining records or duplicate copies
of all transactions with the bank at one writing; the primary object of my
invention being to provide a simple and effective check on all cheque and
bank transactions and save both time and labour by dispensing with the necessity
of making separate entries and writing the same particulars two or three times
over.
In carrying out my invention, I make the right hand pages or sheets of the
book wider than the book itself, the width of the said pages or sheets being
determined by the number of duplications required. For instance, when a
firm prefers to send its own forms of receipt with remittances, or the book is
to be used for dividend warrants, the sheet is made sufficiently wide to give two
folds coming within the width of the book and covering most of the remaining
portion of the sheet: but, where the firm does not wish to issue its own forms of
receipt, the width of the sheet is reduced to give one fold only. In the first
named case, the portion of the sheet projecting beyond the edge of the book is
folded in half and also folded at the edge of the book back over the remaining.
portion of the sheet, thus giving a sheet or page proper, of the width of the
book, and intended to remain a permanent part thereof, and two portions of
paper folded one over the other upon it and integral therewith. The folded
portions of the sheet are separated from each other and from the sheet or page
proper by vertical perforations which allow of ready detachment of same as
and when required, and they are also perforated laterally or transversely at
suitable distances apart according to the number of sections into which the sheet
er page may be divided, each section on, say, the outer folded portion represent-
ing a cheque with the name of the users banker and other usual printed matter
thereon, and each section on the second fold or intermediate portion of the
sheet representing a receipt form; or, as an alternative for the receipt forms,
particulars of remittances for interest or dividend on shares shewing the gross
amount of the interest and the deductions in respect of income tax may be
substituted. In addition, the information usually printed on the counterfoil
of dividend warrants may be printed on each section.
The permanent part of the sheet or page proper, is ruled at the side nearest
the binding with vertical cash and other columns for analysis of posting to the

page_text: ledger for discount and claims deducted before the payments are made; for the
amount of the cheque paid; and for the insertion of the folio or page of the
ledger to which the amount is posted. The remainder of the page proper is
left entirely blank with the exception of a serial number at regular intervals
down the page corresponding with numbers on the two folded portions of the
sheet all of which come under one another when the sheet or page is folded
over. To the left of the fold of paper on which the forms of receipt are printed,
a vertical cash column is ruled in which the amount of the remittance can be
inserted in figures. To the left of the fold of paper on which the blank cheques
are printed, there is a printed column of different amounts and by the side
thereof are ruled blank columns in which to insert the amount of the cheque
issued, this amount being placed opposite the smallest of the printed amounts
which it does not exceed. This column or columns, the column on the receipt
forms, and the column on the page proper headed "amount of cheque," are so
arranged that they are all precisely under one another.
When in use, a sheet of carbon paper or other duplicating material is inserted
between the outer and inner folded portions of the sheet, and between the inner
fold and permanent part of the sheet or page, so that when a cheque is made
out, the form of receipt, or counterfoil of the dividend warrant, as the case may
be, and the entry on the permanent part of the sheet or page proper, which will
then constitute the bank transactions book or part thereof, are all written in one
writing so that the three entries are made at once and the likelihood of error
in recopying is avoided:
The left hand page of the book is ruled with a number of vertical cash and
other columns for providing for the record of details such as the following;
namely, the date or dates; the remittances received the number of receipt
issued in respect therefor; the name of the person from whom the remittance
is received; the number of the page or folio of the ledger to which the trans-
action is posted; the amount of allowances and discount deducted from the
remittances the amount of the cheque received; the total amount of cheques
received and paid into the bank at one time, and one or more columns for
the analysis of items posted to the ledgers. An additional narrow sheet or
strip is inserted in the hook to cover a portion of the left hand page, and is
perforated vertically close to the binding, and also laterally or transversely into
any convenient or required number of sections to enable each section to be
detached when required. This additional sheet extends from the binding only
so far as to cover, say, the second column marked "amount of cheque." "Upon
this said sheet or strip two columns are ruled covering exactly the columns on
the left hand page set apart for "amounts of cheques" and total amount of
deposit," but the columns on the additional sheet or strip are headed "items"
and total of deposit. The remainder of the additional sheet or strip has written
or printed thereon, the name of the bank where the account is kept, and the
name of the firm depositing the cheques with the bank, provision being also
made for the insertion of the date.
"
When used, a sheet of carbon paper or other duplicating material is inserted
between the page of the book and the additional sheet or strip so that when the
receipt of any cheque is recorded, the two pages are written at one writing.
The total of the items entered in a section of the additional sheet or strip is
carried into the column to the right marked "total of deposit" and the section
can then be detached and used in place of the ordinary paying-in slip when
the cheques are sent to the banker for collection.
The additional sheet or slip and permanent page for same, may be introduced
at intervals through the book or at every page.

page_text: COMPLETE SPECIFICATION.
A,New or Improved Cheque or Dividend Warrants and Bank
Transactions Book.
I, THOMAS MCCULLOCH, of Dale Villa, Springdale, Huddersfield, in the County
of York, Accountant, do hereby declare the nature of this invention and in
what manner the same is to be performed, to be particularly described and.
ascertained in and by the following statement:-
This invention relates to a new and novel cheque or dividend warrants and
bank transactions book or system whereby accurate records or facsimile copies
of the matter written on all cheques or dividend warrants issued by a firm,
business house, or company, together with the filling in of such written matter
on blank forms of receipt or counterfoils to accompany the remittances or
warrants, may be obtained at one writing, and copies likewise obtained of all
deposit transactions with the bank.
The object of my invention is to provide a simple and effective check on all
issues of cheques or dividend warrants and other bank transactions which at the
same time will save valuable time and labour by dispensing with the necessity
of making separate entries of and writing the same particulars two or three
times over, and will also avoid those errors which are liable to occur in recopy-
ing.
In carrying out my invention, I make the right hand pages or sheets of the
book wider than the book itself, the width of the said pages of sheets being
determined by the number of duplications required. For instance, when a
firm prefers to send its own forms of receipt with remittances, or the book is
to be used for dividend warrants, the sheet is made sufficiently wide to give two
folds coming within the width of the book and covering most of the remaining
portion of the sheet; but, where the firm does not wish to issue its own forms of
receipt, the width of the sheet is reduced to give one fold only. In the first
named case the portion of the sheet projecting beyond the edge of the book is
folded in half and also folded at the edge of the book back over the remaining
portion of the sheet, thus giving a sheet or page proper of the width of the
book, and intended to remain a permanent part thereof, and two portions of
paper folded one over the other upon it and integral therewith. The folded
portiens of the sheet are separated from each other and from the sheet or page
proper by vertical perforations which allow of ready detachment of same as
and when required, and they are also perforated laterally or transversely at
suitable distances apart according to the number of sections into which the sheet
or page may be divided, each section on, say, the outer folded portion represent-
ing a cheque with the name of the user's banker and other usual printed matter
thereon, and each section on the second fold or intermediate portion of the
sheet representing a receipt form; or, as an alternative for the receipt forms,
particulars of remittances for interest or dividend on shares, shewing the gross
amount of the interest and the deductions in respect of income tax may be
substituted on said sections. In addition, the information usually printed on the
counterfoils of dividend warrants may be printed on each section.
The permanent part of the sheet or page proper, is ruled at the side nearest
the binding with vertical cash and other columns for analysis of posting to the
ledger for discount and claims deducted before the payments are made; for the
amount of the cheque paid; and for the insertion of the folio or page of the
ledger to which the amount is posted. The remainder of the page proper is
left entirely blank with the exception of a serial number at regular intervals
down the page corresponding with numbers on the two folded portions of the
sheet all of which come under one another when the sheet or page is folded

page_text: over. To the left of the fold of paper on which the forms of receipt are printed
a vertical cash column is ruled in which the amount of the remittance can be
inserted in figures. To the left of the fold of paper on which the blank cheques
are printed there is a printed column of different amounts, and by the side
thereof a column in which to insert the amount of the cheque issued, this
amount being placed opposite the smallest of the printed amounts which it
does not exceed. This column or columns, the column on the receipt forms,
and the column on the page proper headed amount of cheque" are so arranged
that they come precisely under one another.
"
When in use, a sheet of carbon paper or other duplicating material is inserted
between the outer and inner folded portions of the sheet and between the inner
fold and permanent part of the sheet or page, so that when a cheque is made
out, the form of receipt, or counterfoil of the dividend warrant, as the case may
be, and the entry on the permanent part of the sheet or page proper, which will
then constitute the bank transactions book or part thereof, are all written in one
writing so that the three entries are made at once and the likelihood of error
in recopying is avoided.
The left hand page of the book is ruled with a number of vertical cash and
other columns for providing for the record of details such as the following;
namely, the date or dates; the remittances received; the number of receipt
issued in respect therefor; the name of the person from whom the remittance
is received; the number of the page or folio of the ledger to which the tran-
saction is posted; the amount of allowances and discount deducted from the
remittances; the amount of the cheque received; the total amount of cheques
received and paid into the bank at one time, and one or more columns for
the analysis of items posted to the ledgers. An additional narrow sheet or
strip is inserted in the book to cover a portion of the left hand page and is
perforated vertically close to the binding, and also laterally or transversely into
any convenient or required number of sections to enable each section to be
detached when required. This additional sheet extends from the binding only
So far over the page as to cover, say, the second column thereon
marked
amount of cheque." Upon this said sheet or strip two
columns are ruled covering exactly the columns on the left hand
page set apart for amounts of cheques and "total amount of
deposit," but the columns on the additional sheet or strip are headed items
and "total of deposit." The remainder of the additional sheet or strip has written
or printed thereon, the name of the bank where the account is kept, and the
name of the firm depositing the cheques with the bank, provision being also
made for the insertion of the date.
66
33
When used a sheet of carbon paper or other duplicating material is inserted
between the page of the book and the additional sheet or strip so that when the
receipt of any cheque is recorded the two pages are written at one writing.
The total of the items entered in a section of the additional sheet or strip is
carried into the column to the right marked "total of deposit" and the section
can then be detached and used in place of the ordinary paying in slip when
the cheques are sent to the banker for collection.
In the accompanying drawings:
Fig. 1 is a plan view of my improved cheque and bank transactions book laid
open and having the right hand page thereof unfolded or fully opened out:
Fig. 2 is a similar view of a section of the book shewing the right hand page
thereof folded up, as when in use;
Fig. 3 is enlarged view, similar to Fig. 2, of a section of the book arranged for
dividend warrants instead of cheques;
Fig. 4 shews a modification of my improved cheque and bank transactions book.
Figs. 5 and 6 illustrate a modification or alternative arrangement of my
improved book or system.
Referring to the drawings and to Figs. 1 and 2, the pages or sheets com-

page_text: prising the book are made wider than the width of the book itself so that the
portions of the sheets extending beyond the edge of the book can be folded over
to cover the greater part of the remaining portion of the sheets or pages and
come within the width of the book. These sheets or pages (referred to as the
right hand pages for the reason that it is the right hand side of the page to which
the description first applies) are divided into three parts A, B, and C. The part A
is nearest the binding and extends to the edge of the book, forming a permanent
part thereof, while part C is at the extreme right hand of the page or sheet,
both parts having the printed matter on the same side of the paper. The part B
is in the middle of the sheet or page between parts A and C but the printed
matter is on the opposite or reverse side. The three parts A, B and C, are
separated from one another by two vertical lines of perforations, B and C, along
which lines of perforations the parts B and C are folded, the part B being folded
at B' over and upon the part A and the part C folded at C₁ back upon part B.
Part A is ruled at the side nearest the binding with vertical cash and other
columns D, E, F, and G, the column 1) for analysis of posting to the ledger;
the column E for entry of discount and claims deducted before payments are
made; the column for the amount of each cheque paid; and column for
the insertion of the folio or page of the ledger to which the amount is posted.
These columns are not arbitrary, but are what would generally be required.
The headings may be varied, and other columns added, if necessary, to suit
individual requirements. The remainder of part A on the right of the columns
is left entirely blank with the exception of a serial number, or the abbreviation
"No." only, printed at regular intervals down the page corresponding with like
serial numbers, or abbreviations printed on parts B and C, all of which coincide
or come precisely under one another when the parts B and C, are folded over as
described.
The parts B and C are divided laterally or transversely by lines of per-
forations 132 and C, into any convenient number of sections, each section being
detachable along the said lines of perforations from its neighbouring section and
also along the vertical lines of perforations from the part of the sheet to which it
is connected.
The sections on part 1 of the sheet have printed thereon the usual matter
found on blank forms of receipt, as indicated in dotted lines at Fig. 1 and shewn
clearly in full line at Fig. 2, where the upper sections on part C have been torn
off to expose the same to view.
The sections on part C of the sheet have printed thereon the usual matter
found on a cheque, including the name or style of the user's banker, each section
thereon comprising a blank cheque. To the left of each cheque is an ordinary
printed column H of different amounts, preferably selected to suit the various
sums ordinarily remitted in payments, and contiguous to said column is another
column I for insertion, in figures, opposite the smallest of the printed amounts
which the amount of the cheque does not exceed, of the amount of the cheque
made out. Thus, for example, if the amount of the cheque made out exceeds 55
but does not exceed 65, the said amount is written in figures opposite the
figure 65 in the printed column and is thus an additional safeguard against
fraudulent alteration of the amount of a drawn cheque. Columns J and K,
similar and corresponding to the columns H and I on part Care provided on the
left hand of the blank forms of receipt on part 1, the column K being headed
amount received" while the column J, may or may not have figures printed
therein corresponding to and coinciding with the figures in column H on part C.
When the parts B and C are folded over on part A as described, the columns I
and K on parts B and C come precisely over each other and. the column Fon
part A each coinciding one with the other, while the blank spaces on the cheques
on part C for the insertion of the date and year, the name of the person to whom
the cheque is made out, and the amount of the cheque, coincide with and precisely
cover the spaces on part B left blank for the said particulars.
<

page_text: When making out a cheque, sheets of carbon paper or other suitable duplicat-
ing material are inserted between parts C and B, and parts B and A, and the
matter written on the cheque is therefore copied on the receipt form immediately
under it and also on the blank space on part A coinciding therewith all at one
writing, the three entries being made at once and the likelihood of error in
recopying thereby avoided.
Having detached the filled in form of receipt and the written cheque, the
former is forwarded, along with the latter, to be signed by the firm receiving
the remittance who will then return the signed receipt to the firm by whom the
cheque was issued. The particulars of the cheques copied by duplication in the
blank spaces on part A constitute part of the bank transactions book and remain
a-permanent record of and check upon all cheques drawn by the firm. If the
firm does not desire to issue its own forms of receipt for signature and return
by the firm to whom' the cheques are sent, the pages of the book are made
narrower by omitting one of the parts and folding the part C back upon the
part as shewn at Fig. 4, the said part B C being divided laterally or trans-
versely into sections each printed on the reverse side of the paper to represent a
blank cheque on the user's banker and having serial numbers and columns H
and I, printed thereon, as described with reference to Figs. 1 and 2. The left
hand page A of the book is the reverse side of part A of the right hand side of
the book and it is ruled with a number of vertical cash and other columns
for providing for the record of the following details, viz. the date; the number
of receipt issued in respect of remittances received; the names of
the persons from whom the remittances are received; the number of the page
or folio of the ledger to which the transactions are posted; the amount of
allowances and discount deducted from the remittances; the amount of the
remittances or cheques received; the total amount of cheques received and
paid into the bank at one time; and one or more columns for the analysis of
items posted to the ledger. An additional sheet L is inserted in the book in
conjunction with each sheet or page A¹ and is perforated vertically at L¹ close
to the binding and also laterally or transversely at L' at suitable distances apart
to divide the said sheet into any convenient number of sections to enable each
section to be detached when required. This additional sheet extends from the
binding only so far as will enable it to cover the column on page A headed
"amount of cheque." Upon the face side of said additional sheet L two columns
are ruled covering exactly or coinciding with the columns on page A' headed
"amount of cheque" and "total of deposit" the corresponding columns on the
sheet or slip L being headed respectively "items" and "total of deposit." On
the remainder of the sheet or slip L, the date, the name of the bank, where the
account is kept, and the name of the firm depositing the cheques with the bank,
are either written or printed.
When used, a sheet of carbon paper or other duplicating material is inserted
between the page A' of the book and the additional sheet or slip L so that, in
making a record in writing on the slip or sheet L of the receipt of a cheque the
same record is made in the corresponding column on page A' at one writing.
The total of the items entered in the items" column of one section of the
sheet or slip L is carried into the column to the right headed "total of deposit"
and copied at one writing into the corresponding column on page A¹, the filled
in section being then detached at the perforations and used in place of the
ordinary paying-in slip when the cheques are sent to the banks for collection.
The additional sheet or slip L can be introduced at every page of the book, or
at such intervals only as may be calculated to suffice for the maximum number
of blank deposit transactions likely to take place over the period served by the
right hand or cheque side of the book.
In the alternative of the book being intended for dividend warrants, and not
for cheques, three columns are provided on the left of part A and headed
respectively "gross dividend" "less income tax @ in £”; and “amount of
39

page_text: $6
warrant." The sections on part C are printed after the usual style of warrants.
with columns on the left hand side for the insertion of the "amount of warrant "
the deduction made in respect of income tax, or other deductions (if any) and
gross dividend," while the sections on part B constitute the ordinary counter-
foils to accompany said warrants and have corresponding columns thereon, coin-
ciding with the columns on each section of part C, for the insertion of the "nett
dividend" "income tax" or other deduction and " gross dividend" as fully
illustrated in Fig. 3. The information usually printed on the counterfoils of
dividend warrants is printed upon each of the sections on part B, preferably on
the back or reverse side thereof. In Figs. 5 and 6 I shew a modified arrangement
of my improved book or system which I prefer to adopt because the first im-
pression of the matter written on the cheque or dividend warrant is received
upon the page forming the permanent part of the book, while the second im-
pression is made on the form of receipt, or the form of advice to accompany
the remittance, this being exactly the reverse of the order previously set forth.
By this arrangement or design, clear, distinct, and permanent entries in the
book itself are ensured, this being of most importance, whereas faint, indistinct,
or fugitive impressions, when made on the forms of receipt or notes of advice, do
not much matter.
Referring to Figs. 5 and 6, A represents the permanent ordinary page of the
book on which are ruled the columns D, E, F, and G, as in Figs. 1, 2 and 4, and
having the same headings. Interleaved between the permanent pages A are
sheets or pages of increased width each separated at the edge of the book by a
vertical line of perforations C into two parts B and C, the part B being nearest
the binding and under the permanent page A and the part C extending beyond
the edge of the book and being folded along the lines of perforations C back
over or upon the page A as shewn in Fig. 5. The parts B and C are divided
horizontally into a suitable number of sections by lines of perforations B2 and C²
respectively, each section on part B having printed, on the obverse side of the
paper, matter in the form of a letter of advice or counterfoil enclosing a remittance
or warrant, or a form of receipt, if preferred, and each section on part C having
printed on the reverse side of the paper the usual matter found on blank cheques
or dividend warrants. On the left of the sections on part B are
ruled columns J, K, and on the left of the sections on part C are ruled
corresponding columns H, I, the latter named columns coming precisely over
the columns F, G, on page A, while the columns F, G, are precisely over the
columns J, K, on part B. On the back of each cheque (see Fig. 6) may be
printed a form of receipt to be signed on endorsement of cheque by the payee
so that, after collection, the banker may return the discharged cheques to the
drawer to be filed as vouchers. The forms advising enclosure of remittance may
be substituted for the forms of receipts in Figs. 1 and 2, and the forms of receipt
printed on the backs of the cheques in Figs. 1 and 2, and in Fig. 4.
In filling in the cheques, sheets of carbon paper or the like are first laid
between part C and page A and between page A and part B, the first impression
of the writing on the cheque thus being made direct on page A and the second
impression on the blank spaces provided on the corresponding section on part B..
The filled in cheque and form of advice are then detached from their neighbour-.
ing sections and from each other along the dividing lines of perforations, there
being a vertical line of perforations to the left of part B near the binding as
for instance, at B₁ (Fig. 5) for detachment of the sections from the book.
Having now particularly described and ascertained the nature of my said
invention and in what manner the same is to be performed, I declare that what
I claim is: -
(1) A cheque or dividend warrants and bank transactions hook having its
pages, or right hand pages, made wider than the width of the book and divided
by vertical perforations into two or three parts whereof one forms the page

page_text: proper or permanent portion of the book and is partly covered by the remaining
part or parts which is or are folded upon same one over the other and coming
within the width of the book, the folded part or parts of the pages being divided
laterally or transversely by perforations into any suitable number of sections,
each section on the single or outer folded part representing and comprising a
blank cheque, or dividend warrant, and each section on the inner folded or
middle part of the sheet representing and comprising a blank form of receipt or
note of advice, or a counterfoil to accompany dividend warrants, the blank spaces
on each section of the two said folded parts for the insertion of particulars to
be written thereon coinciding or coming precisely under one another when
folded whereby on inserting carbon paper or other copying or duplicating
material between each part of the sheet or page the particulars written on the
cheque or warrant will be copied on the blank forms of receipt or counterfoils
in the corresponding spaces provided therefor, and also on the blank spaces on
the part of the page comprising the permanent part of the book at one writing,
substantially as set forth.
(2) A cheque or dividend warrants and bank transactions book having alter-
nate pages of greater width than the width of the book and divided vertically by
lines of perforations into two parts B and C and horizontally into any suitable
number of sections, the outer part C of said pages folding over or upon a per-
manent part ordinary page of the book and the other or inner part B lying
under said permanent page, each section on the outer part C representing and
comprising a blank cheque or dividend warrant and each section on part B
representing and comprising a blank advice note or counterfoil to accompany
the remittance or warrant, or a form of receipt, the blank spaces on each section
of the two parts coinciding or coming precisely under one another whereby on
inserting sheets of carbon paper or like duplicating material between the two
parts and the page of the book intermediate of same, the particulars written on
the cheque or warrant will be copied first on the underlying blank space on
the permanent page A and then on the blank advice note, counterfoil, or form
of receipt, in the corresponding spaces provided therefor substantially as set
forth and described with reference to Figs. 5 and 6.
(3) The combination, with a cheque and bank transactions book wherein a
record of the matter written on the cheque is made in the book and a form of
receipt or note of advice filled in at one writing, of additional interleaved
sheets or slips extending from the binding over a portion of the left hand pages
of the book and divided by horizontal lines of perforations into any convenient
number of sections and also perforated vertically near the binding, said additional
sheets or slips having columns ruled thereon for the insertion of individual
amounts, and totals of such individual amounts, paid into the bank at one time,
said columns coinciding with, and coming precisely over, corresponding columns
ruled on the left hand pages or sides of the pages of the book and in which, by
means of an interposed sheet of carbon or other duplicating material, the par-
ticulars written on each section of the additional sheet are copied at one writing;
substantially as herein set forth.
(4) A cheque or dividend warrants and bank transactions book arranged as
herein shewn and described for obtaining at one writing copies and records
of cheque or warrant and bank transactions in respect of remittances for value
received, and of deposits in the bank, and provided with cash and other columns
in the manner and for the purposes substantially as set forth.
D
1517
of Tunn 1000
TASKER & CROSSLEY.
Patent Agents, Huddersfield, Agents for Applicant.