The Modern Accounting Machine

Theterm “adding machine” or “calculating machine” to most of us represents the machine we have seen in the bank. The average person is not familiar with the different types of accounting machines, to say nothing of the many uses to which they are put; but he has a vague idea that to hold any value they should produce a printed record, he doesn’t know why and he hasn’t stopped to reason why; but those he has seen in the bank do print, and any machine the bank uses, to his mind, must be all right.

There are, of course, people who do know the different types of accounting machines, and are familiar with their special uses, but there are very few who are familiar with the true history of the modern accounting machine.

General knowledge lacking

Articles written by those not familiar with the true facts relative to the art of accounting machines have wrought confusion. Their errors have been copied and new errors added, thus increasing the confusion. Again, claims made in trade advertisements and booklets are misleading, with the result that the truth is but little known.

These facts, and the psychological effect of seeing a certain type of machine in the bank would lead the average man to believe that therecording-adding machine was the only practical machine; and also (as someone stated in the December, 1915, issue of the Geographic Magazine) that Burroughs was the inventor of the recording-adding machine.

Although the history of accounting machines dates way back into the tenth century, the modern accounting machines are of quite recent origin, and are especially distinguished by the presence of depressable keys. The keys in these machines act as a means of gauging the actuation which determines the value in calculation, whether the machine is key-driven or key-set with a crank or motor drive.

These modern machines, which come within the classification of key-driven and key-set, have their respective special uses.

Key-driven machine first of the modern machines

The key-driven machine, which was the first produced of these two types of modern machines, does not print, and is used for all forms of calculation, but is generally behind the scenes in the accounting rooms of all lines of business, and for that reason is not so well known as the key-set crank-operated or motor-driven machine, which is designed to print and is always in full view in the bank where it is used to print your statement of account from the vouchers you have issued.

When we stop to analyze the qualities of these two types of machines, we find that each has its place and that neither may truly serve to displace the other. The organization of each is designed with reference to the special work it was intended to do.

The calculating machine, having only to perform the work of revolving the numeral wheels in calculating addition, subtraction, multiplicationand division in its many forms and combinations, may be key-driven (on account of the slight mechanical resistance met with in action), and thus, as a one-motion machine, requiring only the depression of the keys, may also be much more rapid of manipulation than the two-motion recording-adding machine which, after depressing the keys for each item, requires the secondary operation of pulling a crank forward or operating a push bar that connects the motor.

The recording-adding machine being designed to print the items and answers of addition, requires power for the printing which cannot be supplied by key depression. Thus an extra means for supplying that power must be provided in the form of a crank lever, or in the latest machines by a motor. The keys in such machines serve only as digital control to gauge the setting of mechanism which prints the items and adds them together. The secondary motion operates the mechanism to print and add and finally to clear the machine for the setting up of the next item. The recording of added columns of figures requires that the answer must always be printed. This demands special operation of devices provided for that purpose, which also adds to the time spent in the operation of such machines as compared with the key-driven calculator.

Recording, the primary feature of adding machines that print

To state which of these two types of machines is the more useful would cause a shower of comment, and has nothing to do with the object of this article. Suffice it to say that where a printed record of items added together with their answer is required for filing purposes, or to bring together loose items like those in your bank statement, therecording-adding machine serves; but when rapid calculation in addition, multiplication, subtraction or division, or when combinations of these forms of calculation are required, the key-driven calculator is the practical machine for such work.

Although the key-driven calculator is generally not so well known, it is, as stated, the oldest of the modern accounting machines, and its usefulness places it in the accounting room, where it is oft-times found employed by the hundreds in figuring up the day’s work of accounting.

Validity and priority of invention

The purpose of this book is based wholly upon showing the validity and priority of invention which constitute true contributions to the Art of these two types of modern accounting machines; to place the facts for once and all time before the public in such a way that they may judge for themselves to whom the honor is due and thus settle the controversy that exists.

The quibbling of court contests over the terminology of claims of patents owned by the various inventors have been set aside and only the true contributions to the Art which pertain to the fundamental principles that have made the modern machines possible, are here dealt with.

The dates of patents on inoperative or impractical machines have from time to time been held up to the public as instances of priority of invention; but when the validity of these patents, as furnishing any real contributions to the Art, is questioned, they are not found to hold the theme or principle that made the modern machines possible, and as inventions, fade into obscurity.

Figure 1

Figure 2One of the Pascal Machines

Figure 2

One of the Pascal Machines

The Art of either the calculating machine or the adding-recording machine is not new; it is, as a matter of fact, very old. As before stated, the Art of “accounting machine” dates back to the tenth century, but the first authentic evidence of a working machine is extant in models made by Pascal in 1642 (see illustration).

Referring to the illustration,Fig. 1, of Pascal’s machine on the opposite page, it will be noted that there are a series of square openings in the top of the casing; under these openings are drums, each numbered on its cylindrical surface.

Description of Pascal’s invention

As the machine illustrated was made to figure English currency, the two right-hand wheels are numbered for pence and shillings, while the six wheels to the left are numbered from 1 to 9 and 0 for pounds.

Blaise Pascal

The pounds register-drums, or numeral wheels, are each operated by a train of gearing connecting them with a ten-armed turnstile wheel which form the hub and spokes of what appears to be a series of wheels on the top of the casing. While the spokes and hub are movable, the rims of these wheels are stationary and are numbered from 1 to 9 and 0.

The geared relation between the turnstile wheels and the numeral wheels is such that rotating a turnstile will give like rotation to its numeral wheel.

Assuming that the numeral wheel of any one of the different orders registered 0 through its sight opening and the turnstile of the same order was moved one spoke of a rotation, it would move the wheel so that the 0 would disappear and the figure 1 would appear; now if we should move the same turnstile three more spokes the numeral wheel wouldmove likewise three spaces and the 4 would appear.

A stop in the form of a finger reaching over the spokes is provided to stop the turnstile at the right point so that the figures on the numeral wheels may register properly with the sight openings in the casing.

Constructional features of the Pascal machine

The figures on the wheel rims fast to the casing are arranged anti-clockwise to register with the space between the spokes, the 0 registering with the first space, the 1 with the second space and so on around the wheel. Thus by use of the finger or a stylo inserted in a space opposite the number to be added, the operator may move the spoked wheel or turnstile clockwise until stopped by the stop finger. By repeated selection and operation for each figure to be added, the wheels will be revolved through their cycles of rotation caused by the accumulation.

As the numeral wheels complete each rotation the 0 will appear, so that a registration of the tens must be made. Pascal provided for the accumulation of the tens by automatically turning the wheel of next higher order one point through the action of the lower wheel.

The novel means employed for this transfer of the tens consisted of a one-step ratchet device operated by a pin in the train of gearing connected with the lower numeral wheel, which, as the lower wheel passed from 9 to 0, forced the lever to which the ratchet pawl was attached in a direction to cause the gearing of the higher numeral wheel to be ratcheted forward far enough to add one to the higher numeral wheel.

The direct actuation of a numbered wheel through its various degrees of rotation and the secondary feature of effecting a one-step movement to the numbered wheel of higher order (which seems to have been originated by Pascal) is the foundation on which nearly all the calculating machines have since been constructed to calculate the combinations of the Arabian numerals represented in Addition, Multiplication, Subtraction and Division.

InFig. 2of the illustration of Pascal’s machine, the machine has been reversed, and the bottom of the casing, which is hinged, thrown back, showing the numeral wheels and gearing of the different orders and the transfer levers for the carry of the tens.

Increased capacity of modern calculator

The Art of the modern machines is far removed from the older Art by its greatly increased capacity for rapid calculation which is found emanating from the provision of keys as the means of manipulation.

To the unsophisticated, such a simple thing as applying keys to the ancient type of calculating machines that have been made and used for centuries, would seem but a simple mechanical application that the ordinary mechanic could accomplish. But it was too great a problem for the many renowned inventors of the older Art to solve.

Even though the use of depressable keys was common to many machines, especially the piano, they knew that the organized make-up of their machines could scarcely stand, without error, the slow action received from the crank motion or other means employed as manipulating devices. To place it within the power of an operator to operate their machines at such a speed as would obtain in the sudden striking of a key would result in chaos.

Patent office a repository of ineffectual efforts

There is no room for doubt that some of these early inventors had the wish or desire to produce such a key-driven machine and may have attempted to produce one. But as they lacked the advantage of an institution like the Patent Office in which they could leave a record of their inoperative inventions, and in view of the fact that they were dependent on producing an operating machine for credit, there is no authentic proof that they made attempts in this line.

Parmelee Patent Drawings

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