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"PARTXISTATISTICS AND CHARTSC. L. Boynton, , .Statistics are but theDorderly collection of{tnumbers relating to the enumeration of greatclasses of facts or objects determined by direct enumerationat the source, or relating to the ratios of classes connectedwith those facts or objects. Mere collections of numbersarrayed in columns do not constitute statistics, in spite ofthe popular notion to that effect. To be of value theenumeration must be begun in the very presence of the facts,the definition of the classes to be enumerated must beclearly in the mind of the recorder, who must make hisrecord with sufficient promptitude and accompanying descriptions to ensure the accuracy of the numbers, theirrelation to the description and their ready interpretation byone who has access only to the record.It is obvious that such enumerationsUs Q{mayStatistics prove of immense value in the world aboutus. Only the accurate study of such statistical returns enables transportation companies to providefacilities relatively commensurable with the demands ofpassengers and shippers. It is an application to the innumerable relationships of our common business of theprinciples which the accountant must use with reference tomoney matters, to determine, in complex organizations,what profit, if any, is being made, and how it made beequitably distributed and the needs of the future fully met.In life, complex and organized as it is today, statistics areessential on every hand if the resources of men, money andmaterials are to be so adjusted to each other that there isneither waste, superfluity nor confusion. We can no longerbe content to "muddle along, determining our profits byour balance in pocket or the feeling of well-fed, well-clothed,well-housed content.