This section is from the book "Plumbing Estimates And Contracts", by J. J. Cosgrove. Also available from Amazon: Plumbing estimates and contracts.
All boxing and crating is charged by us at cost. If packages are returned to us in good order, we will credit them, less freight and other expenses.
Cartage will likewise be charged.
In addition to the charges for boxing, crating and drayage, made by the supply houses, the estimator might have other similar charges to make on his own end of the line. If a delivery wagon is kept by the contractor and the cost of horse, wagon and driver is included in the overhead expenses, no charge need be made in the estimate sheet for that service. If, however, extra outside help must be employed to do carting, that item should be entered on the estimate blank. In the case of boxing and crating, sometimes goods are sold out of stock and must be boxed or crated for shipment. In such cases, of course, a charge for that service is proper.
One bad feature of the charges for boxing and crating lies in the fact that there is no way for the contractor or estimator to know beforehand how much the charges will be; therefore, it is a difficult item to estimate on. Similar bills of goods sent out at different times from the same supply house, or sent out at the same time by different supply houses, will have various charges for boxing, no two of which are exactly alike. It would seem that if some system of charges were adopted, based on a percentage of the cost and according to the class of the ware, it would be better for the plumbers, even though the cost would be greater, for the contractor would then have some data on which to base his costs for this part of the estimate.
As previously stated, a list of conditions is usually printed in every catalogue, stating under what terms the goods are sold. The plumber should familiarize himself with these terms so he will know just what to expect under all conditions. The terms, while perhaps expressed differently in each catalogue, amount to about the same in all, and the following conditions, compiled from several catalogues, will serve as a model.
 
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