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.
By the 1830s the spoils system meant the systematic replacement of office holders every time the government changed party hands. The Civil Service Reform Act is an 1883 federal law that abolished the United States Civil Service Commission.It eventually placed most federal employees on the merit system and marked the end of the so-called  spoils system ..he Civil Service Reform Act is an 1883 federal law that abolished the United States Civil Service Commission.