simple ways to use tabulation

Tabulated work is made more effectively by ruling lines either horizontally or vertically. If it is only horizontally lines that are to be ruled, underscore and let the line project at least two spaces beyond the margins that have been set on both sides. You must always turn up one single-line space before a horizontal underscore and two single-line spaces after. If, on the other hand, both horizontal and vertical lines are to be used, you will either underscore, in which case the paper will have to be removed from the machine after the table has been typed and re-inserted sideways to rule the vertical lines, or after typing the horizontal lines by underscoring the vertical lines with ink.

Vertical lines between columns must be ruled in the middle of each blank space. It is usually recommended that two or more spaces be left before ruling and the point on the scale at which the verticle line is to be used should be marked by a light pencil mark. To find the point at which to mark the vertical line, move the tab stop along the vertical line, divide the number of space between the columns by 2 and take the next highest figure. For example, 3 spaces between columns, divided by 2 give 1.5. You will now approximate .5 to 2. Or if it is 5 spaces between columns, divided by 2 gives 2.5 calls it 3. From the tab stop, backspace 2 and the point at which you are is the point to mark the vertical line.