Overhead expenses, combined with direct material and direct labor expenses, form the three components to the cost of any product or service that a small business might offer.
In 1871, an era of political machines and patronage, Arthur was named to the powerful position of customs collector for the Port of New York. He later was removed from the job by President Rutherford Hayes (1822-1893) in an attempt to reform the spoils system. Elected to the vice presidency in 1880, Arthur became president after Garfield died following an assassination attempt by a disgruntled job seeker.
The spoils system flourished unchallenged in the United States from the 1820s until after the Civil War, at which time the systemâs abuses prompted civil-service reforms designed to cut down the number of government posts filled by appointment and to award jobs on the basis of merit.