The original of tliis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924031216199 Cornell University Library oiin.anx 3 1924 031 216 199 RAILWAY DI8BTJE8EMENT8 AND THE ACCOUNTS INTO WHICH THEY ARE NATURALLY DIVIDED. MARSHALL M. KIRKMAN. PUBLISHED BT THE EAILBOAD GAZETTE, No. 73 BROADWAY, NEW TOEK. 1877. /^\ 'RNELL' university! :y LiBRA] Entered according to Act of Congress, in tlie year 1876, liy ■ THE BAILBOAD GAZETTE, In tbe office of the Librarian of Congress, at Washington. CLABK W. BKYAlf AND OOMPASY, ELECTBOTYPEBS, PBINTEBS AND BINDEBS, SPBIN6FIELD, UASS. PREFACE. This book, embodying such technical rules and regulations as suggest themselves to the writer as necessary to a clear and intelligent performance of the duty of keeping railway disbursement accounts, is respectfully submit- ted ; it is a revised and enlarged edition of a smair volume published in January last for pri- vate distribution and use. Chicago, July, 1876. TABLE OF CONTENTS. CHAPTER I. General Explanation of the System, CHAPTER n. The Different Disbursement Accounts, and THE Items Properly Chargeable to Each, . Operating Expenses. Kumber of Bule. Repairs of Engines and Tenders, . 11 " " Passenger and Baggage Cars, 21 " " Freight Cars, 29 " " Freight and Passenger Buildings, 38 " " Shops and Engine Houses, 47 " " Water Stations and Fuel Sheds, . 56 " " Fences, Gates and Crossings, 65 " " Bridges and Culverts, . 73 " « Track 94 " " Tools and Machinery, m Fuel used by Locomotives, .... 119 Fuel and Lights used in Cars, . . ■ . 135 " " '" " ■ at Stations and Shops, . 146 Oil, Waste and Tallow used by Locomotives, 159 " » « " " on Cars, . 178 Office and Station Furniture, .... 182 " « " Expenses, .... 190 Furniture and Fixtures for Cars, . 197 Foreign Agents, 204 TT TABLE Of CONTENTS. Number of Bule. Advertising, 210 Stationery, Printed Blanks and Tickets, . . 218 Engineers, Firemen and Wipers, .... 226 Conductors, Baggagemen and Brakemen, . . 231 Laborers and Switchmen, 235 Agents and Clerks, 248 Superintendence, .• 256 Rents 263 Loss and Damage, 267 Injury to Persons, 278 Teaming Freight, Baggage and Mails, . . . 286 Insurance 292 Miscellaneous Expenses, 295 Car Hire Paid Over Amount Received, . . . 303 Taxes 320 Miscellaneous. Rebuilding, 308 Interest on Bonds, . 328 Premium on Gold Coupons, 333 Interest and Exchange, . 338 Rental of Leased Lines, . 345 Dividends on Stock, 350 Improvements, 355 Construction, . 867 New Equipment, 422 Coal, .... 436 Wood, .... . 442 Fuel, .... 449 Manufactured Material, . 452 Material, 462 Old Material and Scrap, 486 Old Rails, etc., . 498 Repairs of Foreign Cars, . . 505 TABLE OF CONTENTS. VII Number of Eule. Audited Bills 517 Various Persons, 534 Miscellaneous, 564 CHAPTER III. PAGE. Directions in Reference to Keeping the Wages of Employes ; the Remaining Books AND Accounts that are Used in Connec- tion with the Disbursements, and How . They Should, severally, Be Kept, . . 104 Number of Bule. Keeping the Time of Men employed at the Shops and Storehouses, 570 Keeping the Time of Engineers and Firemen, . 588 Keeping the Time in the Buildings and Bridge Department, 596 Beeping the Time of Trackmen, .... 600 Miscellaneous, ....... 602 Shop Time Book, . 606 Engineer's and Firemen's Time Book (for Running Time,) . . . . . ... . 625 Time Book for Buildings and Bridges, . . . 646 Track Time Book, 658 Miscellaneous Time Books, 690 Distribution of Labor Book for Shops, . . . 696 Distribution of Track Labor, .... 726 Distribution Sheet for Miscellaneous Pay-Rolls, . 744 Pay-RoUs, 763 Time Tickets, 788 Letters of Advice on Paymasters, .... 805 Orders on the Paymasters 810 Distribution of Material Book, .... 818 Invoices, 864 Material Received Book, . . . . . 871 Orders on the Storekeepers for Material, . . 882 vin TABLE OF CONTENTS. Number of Bnle. Brasses 888 Shop or Storehouse Inventory, .... 895 Stationery Inventory, 906 Track Inventory, . . . . • • • 908 Iron and Steel Rail Inventory, .... 916 Fence Material Inventory, 921 Fuel Inventory; 924 Side Tracks, . 938 LocoiBotive Report, 949 Call Roll Sheet, . . . ,. . . . 1005 Blotter for taking Quarter Time of Men, . . 1008 Special Report of the Time -worked by Engineers and Firemen in Shops, 1012 Requisitions for Material, 1024 Engine-House Register, 1031 Report of Extraordinary Renewals and Repairs of Engines and Tenders, 1043 Railroad Ties, 1045 Fuel, 1061 Fuel, Wood, ' . 1062 Wood-Sawing, 1085 Fuel, Coal, 1093 Wood and Coal 1102 Track — Section Foreman's Monthly Report, for use of Roadmaster and Division Superintendent, • of the Principal Items of Track^Material Re- ceived and on Hand 1109 Track — Section Foreman's Monthly Report to the Roadmaster of Ties and Rails Laid, . . 1110 Track — Section Foreman's Monthly Report to the Roadmaster of Number of Feet of Track Laid, and the Material used in Same, . . 1111 Track — Section Foreman's Certificate to Roadmas- ters of Time worked by Trackmen, . . 1112 Miscellaneous, in Conclusion, 1113 Rules and Regulations FOR Railway Disbursements. CHAPTEE I. GENEEAL EXPLANATION OF THE SYSTEM. FOK the information of any casual reader, un- familiar with the mechanism of railway accounts, it is, perhaps, well to say that, with one or two exceptions, the writer lays no claim to having originated the list of accounts as herein con- tained ; he has simplj' attempted to fix their re- spective limits, and surround each with such clearly defined rules and regulations as seem to be necessary to secure correctness and perfect uni- formity at all times, eliminating that element of uncertainty so difficult to overcome where so many are engaged, more or less actively, in com- piling the accounts ; yet so necessar}' to be over- come in order to arrive at any definite and trust- worthy conclusions as to the results of the opera- tions of the road, or form any just comparisons 1 2 SAILWAT DISBVRSBMENTS. of the expenses of one month or year with those of another. It is believed that the classification of accounts, as provided for herein, is sufiQciently comprehensive for all ordinary purposes. The mTiterial used by a company in its opera- tions can, however, be divided and sub-divided, under different headings, to an almost unlimited extent, but this minute sub-division of the ex- penses can best be performed at the head-quarters of the road, after the accounts for each month (as provided herein) have been spread upon the general books, and can be made to conform to the wants of its general officers, or to the particu- lar requirements which the operations of the road interested may render necessary. In the composition of these instructions, it has been had in mind to make such provision for compiling the accounts as would render it possible, at any time, to furnish minute information in regard to the cost of particular buildings, bridges, culverts and other works, when such information is re- quired. These details are sometimes of the great- est value to the immediate responsible managers of the property, and the cost of making provision for them, so that they can be had when wanted, adds but little, if anything, to the expense of keeping the accounts. Much of the labor performed for a railway company is so diversified in its nature, and so isolated in its character, that it is practically RAILWAY DISBURSEMENTS, 3 impossible to keep a minute account of what it is expended upon without bringing into existence such elements of uncertainty as the discretion or good judgment of men, or even common fidelity — elements that cannot, in the nature of things, be surrounded with any proper checks. Again, the agents at stations, and the clerks and laborers and others connected therewith, are employed in a great -variety of ways ; to give the cost of the labor expended upon each kind of work upon which they are engaged would involve quite as elaborate a system of accounts, and one infinitely more cumbersome and expensive than is required at the shops, where a large force of men is em- ployed, and the expense of keeping accurate accounts is justifiable and necessary from the peculiar character and extent of the work per- formed. Labor similar to that performed at stations is, therefore, classified under certain general and appropriate headings. The system of accounts provided for by these rules and regulations contemplates the final cen- tralization of all the accounts of the road in its Treasury Department ; the general books of the company and the details of its material and labor accounts, with some few exceptions, being kept in the office of the Local Treasurer. The aggregate amount of all bills and pay-rolls against the compahy is registered and charged up in bulk, in the office of the Auditor, to the 4 JtAlLWAT DISBUBSEMENT8. shops and store-houses, the vouchers, after ap- proval by the proper officer, passing on to the Local Treasurer for payment. When the ac- counts for the month are closed, the aggregate results as entered in the register, as explained above, are certified to the Local Treasurer for entry. All liabilities should be charged up on the company's books from month to month as they accrue. All bills against individuals and corporations for material sold or labor performed, or for charges of a character foreign to the usual routine busi- nesss of a railroad, including advances made for and on behalf of other lines for the petty ex- penses, losses and overcharges incident to trans- portation, are also entered upon a register in the office of the Auditor, the amount of such bills being credited to the various accounts to which they properly belong. After being registered, the bills are forthwith transmitted to the Local Treasurer for collection ; the results at the close of each month are also forwarded to him for entry on the general books. In the accounts for fuel, the quantity on hand, the amount consumed, and the wants of the road are so intimately associated together, and so inseparably connected with the duties and respon- sibilities of the Purchasing Agent, that they are placed under his immediate direction, subject to SAILWAr DISBUBSEMENTS. 6 the rules provided herein, the results being certi- fied to the Local Treasurer. The iron and steel rail accounts are also kept in the office of the Purchasing Agent. The wants of the road, and the magnitude of the expense necessarilyincurredfor iron and steel rails, can only be comprehended properly, in the relation they bear to the other affairs of the com- pany, by the very highest officials ; the negotia- tion for and purchase of these important articles are, therefore, as a rule, very widely assumed by them, but the distribution of and accounting for such supplies are entrusted to the Purchasing Agent, who is, perhaps, better qualified than any one else to perform this duty properly : when the purchases are made by the latter, however, the Treasury Department should audit the accounts. The Auditor passes upon the cash accounts of the Local Treasurer, certifying as to the authentic character and correctness of all his transactions ; it is the duty of the Local Treas- urer, in turn, to examine into and audit the ac- counts of the other officers of the company ; it being the purpose and intention of the system that the product of the different departments of the road shall finally be passed upon by an inde- pendent department, in no way responsible for any phase of the management, or the inception of any kind of expense. The Treasury Department occupies this negative relation. It is necessarily 1* 6 BAILW4T DISBURSEMENTS. a department peculiarly responsible in its forma- tion and character. It is not authprized tp makp - rates or tariffs ; it jnakes no pijrcha^es ; approves no bills ; is not responsible for the money ex- pended, the force employed or the material used ; it extends no courtesies, and possesses no pati'on- age ; in fact, has no voice in the active operation^ of the road. It is its duty to collect the receipt^ of the company and disburse the same upon prop- erly approved vouchers ; to collate th.e facts nec- essary to a correct understanding of the affairs of the road, carefully and dispassionately examine the same, and, from time to time, make full, true and correct statements thereof. The accountants and storekeepers at the shopjs and store-houses are in many important respects the auditors of the sijipplies and pay-rolls of the cpflipany; they consequently act under the im- mediate direction of the Local Treg,s.ur§r and are appointed and removed by him. All the multitudinous accounts and pay-rolljs of the company in course of transmission to the Local Treasurer from the various departments of the road, including the shops and store-houses, pass through the offices of the Division Superin- .tendents for the purpose of enabling them tp examine, generally, into the details of the ex- penses being incurred on their rpspectivp divis- ions. CHAPTER II. THE DIFFERENT DISpUR^EME;^! ACCOUNTS AND THE ITEMS PROPERLY CHARGEABLE TO BACH. 1. The rul§8 and regulations contained ip this and the succeeding chapters are intended to govern th§ clerks, storekeepers, and othgr accountant and pjB&cials in the performance of the important duty of keeping, full, ti'ue, and correct account? of the money expended, the material received and disbursed, and the labor performed by the employes at the shops and elsewhere. 2. The oper,?i,ting accoupts proper embr4C,e the cmrent working expenses, and the eps,t pf kje,eping in good order tjte original plant of the company. 3. Under the respective headings required to be ppened, as designated herein, charge each and every item prpjperly belpnging under such head- ings. 4. Jf o ch^yge sUouJd eve;i' be m^de iij tl^? Ppe^r- ^tjng a,ccounts for the cost of transporting ,thp material of the company from point to poipt on 8 BAILWAY DISBURSEMENTS. its line ; the company's business should be way- billed free. 5. For the purpose of more minute comparison of the cost of operating the property, the ex- penses of the road as a whole should be sub- divided, and made to show the expenses of each working division of the line. 6. Whenever it is practicable for them to do so, the road accountants are specifically directed herein to keiep the accounts by divisions : when it is impracticable for them to make the divisions, it will be done by the Local Treasurer on the basis named herein. 7. When the rules as hereinafter stated require that accounts should be kept by the road account- ants with divisions, the accounts must be so opened on the distribution books and statements, and in such order as may be designated ; when they cannot be entered in the order designated, in consequence of accounts coming in at the lat- ter part of the montli, when the books have already been opened, they must nevertheless be so arranged in the recapitulation. 8. In writing up the distribution books, road accountants should only insert headings for such accounts as may have had labor, material or money expended upon them during the month for which the books are made. RAILWAY DISBVRSEMENTS. 9 9. In opening accounts that 'come under the heads of Rebuilding, Improvements and Construc- tion, as directed further on, they should be entered in regular order by divisions ; the name of the division upon which the expense is incurred should in all cases follow the name oi the account, the accounts being so arranged that each division comes in its designated order the same as directed for operating expenses. 10. The general operating expense accounts, the order in which they come, the manner of keeping the same and the principal items charge- able to each are as follows, viz. : • 11. "Repairs of Engines and Tenders." 12. A separate account must be opened with each engine as, say, " Engine No. 295." 13. Charge all labor and material expended in keeping the engines and tenders in as good condition as when originally constructed. 14. Include in the charges thp fuel consumed by the blacksmiths and other shop operatives while at work upon the engines, also such items as cushions and clocks — everything in fact that engines require for actual service. 15. (Whenever reference is made herein to 10 BAIL WA T DISB VRSEMENTS. engines or locomotives, it is intended, and will be understood, to embrace the tenders as well.) 16. When an engine is rebuilt wholly or in great part, an account should be opened with it, as, say, "Rebuilding Engine No. 25," and the total cost of rebuilding should be charged up un- der such heading. 17. The proportion of expenses of the different divisions of the road for keeping engines in re- pair is arrived at in the office of the Local Treas- urer, and is based upon the mileage of locomotives ; i. e., the charge to each division for repairs bears the same proportion to the cost for the whole road that the mileage of locomotives on each division bears to the mileage of the whole road. 18. The following are the principal items of material entering into the cost of keeping an engine in repair, viz : air brakes, air-brake fixtures, arch brick, arch pipes, ash pan, ash-pan rods, bell, bell base, bell yoke, bell cord, bell-cord hangers, blow-off cock, blower pipe, blower cock, boiler, bumpers, bumper blocks, bumper sheet, brakes, brake shoes, branch pipe, cab, cab brackets, cab front, cab angle-irons, cab handles, cab cushions, cab curtains, centre casting male, centre casting female, centre pin, check chamber, check valve, check casing, counter balance, crank pins, cross heads, cross-head pin, crown sheet, crown bars, crown-bar braces, cylinder, cylinder heads, cylin- RAILWAY DISBUnSEMENTS. 11 der casings, cylinder cocks, cylinder-cock rods, chafe iron, coupling bars, coupling pins, dampers, damper handles, domes, dome covers, dome cas- ings, drag iron, drag pin, draw bar, draw-bar cast- ings, deck, driving wheels, driving axles, driving boxes, driving-box brasses, driving-box cellars, driving-box wedges, dry pipe, eccentric, eccentric straps, eccentric rods, equalizing lever, equalizing springs, exhaust pipes, expansion clamps, .flag staffs, foot board, feed pipe, feed-pipe hangers, feed-pipe cocks, feed-pipe shaft, feed-pipe hose, fire box, fire-box door, fire-box grates, frame, frame braces, front end, front-end door, frojit-end ring, front-end timber, flue sheet, flues, gauge cocks, gibs, glands, glass gauge, goose neck, guide bars, guide yoke, guide blocks, guide brace, grate shaker, grate bars, gong, hand-hole plates, hand rail, hand-rail pedestals, head light, h«ad-light brackets, head-light pedestals, head-light fixtures, heater cocks, heater pipes, hose, jacket, jacket bands, jacket lagging, king pin, lazy cock, links, link blocks, link lifter, oil-can stand, oil ^ipes, oil cups, oil-house cups and brasses, pet cock, pet- cock rod, pilot, pilot-draw castings, pilot braces, piston head, piston-follower h«ad, piston rods, piston packing, pumps, pump barrel, pump cham- ber (top), pump chamber (bottom), pump cages,, pump valves, pump plunger, petticoat, petticoat pipe, quadrant, quadrant stand, reach rod, reverse lever, reverse latch, rocker arms, rocker box, v\x\^ 12 RAILWAY DISBURSEMENTS. ning-board, running-board braces, rods (main), rods (connecting), rod brasses, rod straps, rod kej's, safety chains, safety hooks, safety valves, safety lever, sand box, sand-box base, sand-box casing, sand-box cover, sand-box rod, sand-box pipe, slide valve, slide-valve yoke, slide-valve rod, slide-valve rod brasses, slide-valve rod straps, smoke arch, smoke-arch ring, smoke-a,rch braces, smoke stack, smoke-stack base, smoke-stack cone, smoke-stack netting, steam gauge, stay bolts, springs, spring balances, spring hangers, spring saddles, steam chest, steam-chest casing, steam-chest cover, stop cocks, stuffing boxes, swing bolster, safety beams and castings, tee head, throttle lever, throttle valve, throttle pipe, tumbling shaft, tires, truck, truck boxes, truck jaws, truck cellars, truck brasses, truck braces, truck wheels, truck axles, tender, tender wheels and axles, tender frame, tender brake-shoes, ten- der brake-hangers, tender brake-hanger boxes, tender brake-jvheels, tender cock and rod, wheel guards, whistle, and water-gauge cock, etc., etc. 19. The value of the tools and outfit used upon engines is part of the cost of keeping the engines in repair, and should be charged the same as the other articles of material already enumerated. 20. The tools used may be enumerated as fol- lows : axes, ash hoe, clinker bars, crow bars, chis- RAILWAY DISBURSEMENTS. 13 els, cans (1 gal.), cans (2 gal.), cans (emery), cans (tallow), CHgine oilers, flags, files, frogs (for wrecking purposes), hammers, hatchets, hand- saws, jack screws, lanterns (colored and other- wise), lantern fixtures, lamps (water gauge), Jamps (steam gauge), lamps (cab), levers, pack- ing hooks, pails, tool boxes, wrenches (monkey), wrenches (packing), wrenches (set-screfw), sledges, switch ropes, scoops, shovels and spades, etc., etc. 21. "Repairs of Passenger and Baggage Cars." 22. Under this account charge all items of labor and material appertaining to cars (except- ing the furniture and fixtures), for passenger, baggage, express, mail, oflScers' and business cars. 23. All items of material used in connection with the repairs of this class of cars, including air-brakes and air-brake fixtures, air and steam heating apparatus and coach cushions, not other- wise specified under the head of "furniture and. fixtures for cars," or elsewhere herein, should be charged up to the cost of keeping cars in repair as specified above. 24. All labor performed in lubricating the class of cars specified should be charged under the head of this account. 2 U SAILWAr DISBURSEMENTS. 25. Also, the tools used by car repairers and for lubricating, lighting and cleaning of cars, such as ash pails, brooms, coal hods, counter brushes, car-washer brushes, cold chisels, crow bars, drift pins, feather dusters, hammers, hatchets, hose, hose couplings, jack screws, levers, mops, mop handles, oil cans, pails, packing hooks, saws, sledges, soap, scrubbing brushes, vises, waste buckets, wrenches, etc. 26. The cost of cleaning the cars and keeping them in good co'ndition, externally and internally, is also chargeable to this account. 27. When a car is rebuilt, wholly or in great part, a separate account must be opened with it as, say, " Rebuilding Mail Car 9." 28. The expense of keeping in order the class of cars enumerated und^r this account is appor- tioned by the Local Treasurer to the different divisions of the road, on the basis that the mile- age of the cars in question on such divisions bears to the total mileage of the cars in question on the whole line : that is to say, the charge to each division for repairs of passenger, baggage, express, mail, officers' and business cars bears the same proportion to the cost for the whole road, that the mileage of such cars on each division bears to the total mileage made by the cars in question on the whole line. RAILWAY DISBURSEMENTS. 29. " Repairs of Freight Cars." 30. This account includes all classes of freight and common cai-s, such as box, boarding, caboose or way cai-s, coal, ditching, flat, gravel, milk, ore, refrigerator and stock care ; also dumpy hand cars (for repairers), wrecking and pile-driving cars proper, not including the machinery belong- ing to the same. 31. The same general classes and items of labor and material are chargeable to this account that have been heretofore enumerated for passen- ger and baggage cars ; i. e., omitting any items properly coming under the head of other accounts as specified farther on herein, charge all material expended and labor performed on the class of cars specified above, including the time of lubri- cators and repairers. 32. The cost of links and pins should be charged to repaire of freight cars. 33. The cost of the tools used in repairing this class of cars should be charged, viz : the cost of cold chisels, crow bars, drift pins, hammers, hatchet, "jack screws, levers, oil cans, pails, pack- ing hooks, saws, sledges, vises, and wrenches, etc., etc. 34. When the tools furnished car repairers are 16 JtAILlTAY DISBUKSEMENTS. used by them in common on passenger and freight cars, the cost should he charged to the accounts named herein for the different classes of cars, on the basis that each class of cars bears to the total number of cars on the road. 35. A separate account must be opened with such cars as are rebuilt, as, "Rebuilding Flat Car 137." When a lot of cars are rebuilt at the same time, and material and labor are being ex- pended in common upon them, open an account with the lot, as, say: "Rebuilding Stock Cars 415, 431, 445, 925." 36. A separate account should not be opened for cars or equipnient of any kind, belonging to other companies, rebuilt by this company. 37. The proportion to be allotted to each division for keeping freight cars in repair will be figured in the Local Treasurer's office, on the basis that the mileage of freight cars on each division bears to the total mileage of freight cars on the whole road. 38. " Repairs of Freight and Passenger ■ Buildings." 39. A separate account must be opened by the road accountants with each division of the line for which work is done, material fUrnished, or JIATLWAY DISBURSEMENTS. , 17 money expended, as : " Repairs of Freight and Passenger Buildings — Peninsula Division." 40. Every item charged to this account must specify the name and .location of the building incurring the expense. 41.*AVhen a structure is rebuilt, a special ac- count is required to be opened with it, as, say : " Rebuilding Blank Passenger Depot— Peninsula Division." 42. The class of structures coming under the head of freight and passenger buildings may be enumerated alphabetically as follows : baggage rooms or houses, eating houses, express build- ings, elevators, freight offices, freight houses, gen- eral office, merchandise docks, ore docks, offices of superintendents and assistants, platforms for freight and passengers, passenger waiting rooms, residences, stables, ticket offices, telegraph offices, water closets and fixtures belonging thereto, warehouses, etc., etc., and the attendant out- buildings for same. 43. All disbursements on account of the build- ings proper, of the foregoing classes, should be charged up under the head of this account, not including, however, the cost of furniture and fix- tures enumerated farther on in a separate ac- count. 44. The following may be said to constitute the principal items of expense entering into the 2* 18 ^ ll4IL}rAr DISBURSEMENTS. cost of buildings and keeping them, in repair, as distinguished from the expenses of the same for furniture, etc.: 45. Cost of excavation, foundations, drainage, water, gas and sewer pipes, and stationary fix- ' tures appertaining thereto, sidewalks and plat- forms, walls, chimneys, roof, cornice, floors, par- titions, stairs, vaults, windows and fixtures, doors and fixtures, base boards, lathing, plastering, wainscoting, painting, glazing, whitewashing, steam heating apparatus and fixtures, grading and getting grounds in order. 46. The following are the principal items of material used in construction and repairs of buildings not enumerated above : brick, blinds, bolts, cement, common boards, flooring, felting paper, glass, gravel, galvanized iron, hair, hard- ware, hinges, lumber, lath, lime, locks, latches, moulding, nails, stone, sand, shingles, stairs, stair- casing, stair railings, sills, slate, sash weights, sash cord, screws, spike, smoke jacks, tar, timber, tin, ventilators, etc., etc. 47. "Repairs of Shops and Engine Houses.' 48. A separate account must be opened with each division of the road for which any expense is incurred. RAILWAT DISBUnSEMENTS. 19 4:9. Whenever a structure coming under the above head is rebuilt, a separate account must be opened for it. 60. All charges to this account must specify the exact location and name of the structure for which disbursement is made. 51. The names of the principal structures coming under the head of this account may be recapitulated as follows : 52. Blacksmith shops, boiler shops, bridge builders' shops, car shops, car repair sheds, cop- per shops, engine rooms, engine houses, foundries, machine shops, oil houses, paint shops, pattern shops, pattern rooms, round houses, rail mills, store-houses, platforms in connection with the structures named, shop offices, scrap houses, shop fences, shop grounds and yards (draining, filling, etc.), tin shops, tool rooms, turn tables, etc., etc., and the attendant outbuildings. 53. The description of the parts constituting a building and the material used, for which ex- penses are constantly being incurred, as described under the head of repairs of freight and passen- ger buildings, applies substantially to the struc- tures coming under the head of this account. 64. Repairs put upon turn tables come under this head, but the cost of putting up or repairing any machinery that may be used in any of the 20 It AIL WAT DISBVRSEMSNTS. buildings named is not properly chargeable under the head of this account. 55. Also charge to this account the cost of furniture and fixtures used in the class of build- ings named above, such as brooms, bulletin boards, counters, dusters, dumpy cars for store and oil houses, hand cars for store and oil houses, hoisting apparatus, hose, hose couplings, meas- ures, oil tanks, pails, platforms, shelving, scales, skids, spades, shovels, scoops, sprinkling pots, stoves, stove furniture and fixtures, warehouse trucks, wheelbarrows, etc., etc., except such as are used in the offices attached to them, which tatter come under the account for office and sta- tion furnitui-e. 56. " Repairs of Water Stations and Fuel Sheds." 57. The principal items of expense in connec- tion with water stations are : house for pumping engine, house for watchmen, hose, labor expended in repairing, pumping engines, pumps, pump fix- tures, penstocks, buckets, stoves, stove fixtures, tanks, tubs, windmills, wells, water houses, etc., etc. 58. The following are the principal items com- ing under the head of fuel sheds: fuel houses. BAILWAr DISBURSEMENTS. 21 coal bins, coal buckets, cranes, derricks, labor, platforms, scoops, shutes, sieves for screening coal, wood or fuel sheds, wood or fuel yards, woodracks, wheelbarrows, etc., etc. 59. All articles of machinery and furniture and fixtures used in these structures should also be charged up to this account. 60. When offices proper are used in connection with these buildings, the furniture and fixtures for such should be charged as directed herein, for offices. 61. The amount paid to individuials and corpo- rations for water furnished the company from springs or other sources should be charged to Office and Station Expenses. 62. When any structure, coming under the head of this account, is rebuilt, a separate ac- count must be opened for it. 63. Every item charged under the heading of this account must Specify the location and name of the structure upon which the fexpiense was incurred. 64. An account must be opened by road ac- countants with each division of thfe line for which any expense is incurred. 22 BAIL WAT DISBURSEMENTS, 66. "Repairs of Fences, Gates and Cross- ings." 66. Open an account, on the distribution books and statements, with each division of the road which may have anything expended upon it, and, if possible, designate opposite each item the exact location, or if that is impossible, then the number of the section and the subdivision. 67. All material embraced under the head of this account is charged up at the time such ma- terial is distributed from the different shops and store-houses of the company. 68. Fence posts and fencing, when purchased at points isolated from the shops and store-houses, are charged up to the operating account for the division upon which the same is delivered, and in case of transfer to another part of the road, the fact is certified to the Local Treasurer by the Purchasing Agent, so that the necessary correc- tions can be made. 69. Expenses on account of keeping viaducts and overhead bridges in repair are chargeable to this account also, cost of roadways running under the track, — all expenses, in fact, incurred for crossings for the convenience and safety of the public, not necessary to the actual existence and operation of the track. XAILWAT DISBVXSEMEKTS. 23 70. In addition to the specific items of ex- pense, enumerated in the above heading, this account also includes the cost of keeping in re- pair the cattle guards, hedges, trees, stock yards, snow fences, signs at crossings, etc., etc. 71. The following make up the principal items chargeable to this account: bolts, boards, fenc- ing, hinges, hangers, hasps, hardware, labor, lum- ber, nails, plank, posts, paints, spikes, sills, screws, staples, troughs, timber, wire, etc., etc. 72. Also tools used by fence gangs, viz. : Au- gers, braces, bits, hatchets, hand axes, hammers, shovels, saws, spades, tape lines, etc. 73. " Repairs of Bridges and Culverts." 74. An account must, in each instance, be opened with each division for which anything is chargeable under the head of this account. 75. Charge all expenditures upon the class of structures named, except the cost of bolts, chairs, rails, spikes, splices, and ties used upon the track, which are properly chargeable to repairs of track. 76. Charge the wages of men engaged upon ^pile-drivers, also the wages of men from other branches of the service, for the time worked upon 24 hailwat disbursements. this clasS: of structures ; also charge to this ac- count the cost of filling trestle bridges or similar^ structures. 77. The wages of bridge watchmen, the dis- bursements on account of houses for watchmen, and the expenses of keeping the same in repair should be included in this, account. 78. Under this head, change the supplies used in the watch houses, also, their outfit, and the implements used by watchmen, viz., brooms, flags, fuel, matches, oil cans, oils, lanterns, signal lights, pails, stoves, stove fixtures, water barrels, etc., etc. 79. Specify in each and every charge to this account the name of the bridge or culvert as directed below. 80. When the bridges, an3 culverts have no name or are not regularly numbered; road ac- countants and others will, for the purpose of Jo- . eating the work upon either a bridge or culvert, designate it by the section upon which it is loca- ted, and for this purpose, the distance from any station (or station, depot, where there is one) to the nearest succeeding station will constitute a section. 81. The bridge nearest the eastern or south- ern termination of th-e company's line upon any section will be lettered " A," the next "B," and so on to the next secition. RAIIiWAJ DrSBUBSHMENTS. 2S 82. The cnlvert nearest the specified terminal point upon any section will be "No. A 1," the next " No. A 2," and so on consecutively to the next section. 83. Therefore, if material or labor is expended upon a bridge, designate it by its letter and name, if it has a name, and by the section, as, "'A,' Albert River bridge, between Blank Station and Clairmont Station, Peninsula Division." 84. If a culvert, it should be designated by its number and section, as, " ' A 3,' Blank and Clair- mont, Peninsula Division." 85. When a bridge is rebuilt (also when a cul- vert is rebuilt,.if it is an important one) wholly or in great part, a separate account should be opened with it, as, "Rebuilding Albert River Bridge, Blank and Clairmont, Peninsula Division." 86. The following are the different classes of structures coming under the head of this account, with the characteristics peculiar to each, viz : 87'. Iron Sridge. — Substructure — Excava- tions for foundation on hard pan, stone, piles or timber, foundation, pier, wall plate. Superstruc- ture for Iron bridge — Bottom chord, floor beams,, lateral rods and pins, posts, painting, suspension bars, stringers,, top chord. 88. Wood JBHdge. — (Howe Ti-uss and com- binationO — Substructure — Bolsters, caps, found- 26 BAILWAT DISBTmSEMENTS. ation, mud-sills, piles, posts, sills, sway-brace bolts and washers, wall plates. Superstructure — Angle blocks, bottom chord, chord bolts and washers, clamps and keys, floor beams, lateral blocks, lat- eral braces, top chord, truss rods, tie plates, string- ers, vertical braces, vibration braces. 89. Wood Bridge.— (Tvesile or Pile.)— Caps, mud-sills, piles, posts, sills, stringers, string- er bolts and washers, sway braces, swaybrace bolts and washers. 90. Stone Arch Ctdvert. — Arch, bench walls, excavation for foundation on hard pan, piles or timber, foundation, filling, paving, span- drel walls and wings. 91. Open Culvert. — Covering, plank, stone or timber sides, ^ 92. The following is a classification of the more important articles of material used in bridges and culverts, viz. : 93. Bolts, bolt spikes, brick, common pine, castings, cement, cut spike, cut stone, cables (iron , and hempen), dimension stone, dowels, hexagon nuts, half-round' iron, iron rods, iron hangers, iron braces, iron thimbles, lime, lag screws, lum- ber, Norway pine, nails, oak plank, oak timber, pine sills, pine plank, pine timber, piles, paints, round iron, rubble stone, sand, square iron, square nuts, wrought washers, wood screws, etc., etc. SAIL WAY DISBUBSBMENTS. 27 94. " Repairs of Track." 95. Open an account with each division of the road for which an expense has been incurred. 96. Charge to this account the wages of road- masters, track foremen, trackmen, track watch- men, also conductors, brakemen and other men connected with gravel trains, the men employed in gravel pits, including the tools used by them. 97. Charge to this account the cost of keep- ing tunnels in order. 98. Charge the cost of loading iron, steel and ties upon cars, also the cost of unloading same. 99. Charge the wages of men employed on steam shovel while engaged in ditching or bal- lasting track, or on other track work. 100. The cost of ditching and of keeping the track clear of ice and snow, and cutting weeds, brush and grass should be charged to this ac- count. 101. The cost of tracks laid in buildings and upon turn-tables, etc., should also be charged to this account. (Such tracks come under the head of side tracks.) 102. The expenses in connection with and inci- dental to the employment of track watchmen and flagmen, including the watch houses occupied by them, should be charged to repairs of track : the 28 SAIL WAT DISBUSSEMENTS. disbursements under this particular head are enumerated in detail in the items of expense for bridge watchmen in the account fot repairs of bridges and culverts. 103. All material and labor expended upon the construction of new side tracks, or the taking up of old side tracks, should be charged in the distribution books to repairs of track. In the distribution of labor book for trackmen, the cost of such labor should, however, be entered in its appropriate place. At the close of the fiscal year the actual number of feet laid is ascertained, also the exact number of feet taken up, and the bal- ance of the account is adjusted by being charged to new construction and credited to repairs of track, or vice versa, as the case requires. 104. The expenses of track scales should be charged to this account. 105. All track material is charged directly to repairs of track at the time it is distributed from the different shops and storehouses. 106. Ties are charged up to the division upon which they are purchased as fast as they are inspected ; a record of the final disposition made of them is kept by the Purchasing Agent, and transfer entries are certified byjiim to the Local Treasurer, to be made on the books to harmonize therewith. JtAlL WA Y DISB UBSEMENTS. 29 107. The iron and steel rails are charged up in the distribution book of the Purchasing Agent, at the time the bills are audited for payment, to •" New Iron and Steel Rails on Hand." As fast as they are distributed for use on the line, the fact is certified to the Local Treasurer by the Purchasing Agent, with an authenticated youcher charging the amount as follows ; 108. Eepairs of track is charged with the value of the iron to be laid, less the value of the old iron to be taken up, it being estimated that the iron to be taken up has lost ten per cent, in weight since it was originally laid. When steel is laid down to replace iron, the difference be- tween the value of new iron and steel is properly charged to construction. The total value of the iron or steel laid down is credited to " New Iron and ^teel Rails on Hand," the value of the old material taken up being charged to " Track Ma- terial on Hand." 109. When it is necessary to replace iron or steel, guaranteed for a definite period, before the expiration of such period, a record of the facts in the case must be carefully preserved in the office of the Division Superintendent, the guaranteed iron or steel being returned to the guarantor and new material exacted in place of it. 110. The principal articles of material used in eonn^ction with the track and chargeable to this 3* 80 SAIL WAT DISBUBSBMENTS. account may be specified as follows: axes, axe- handles, adzes, adze-handles, augers, auger- handles, angle bars, brooms, braces and bits, brush scythes, brush hooks, cant hooks, chairs (switch), chairs (step), chairs (common), chains, crow bars, claw bars, cross-cut saws, cold chisels, cable wire, curbing hooks, dippers, drills, drawing knives, dumpy cars, fish-plates^ fish-plate bolts, frogs (steel), frogs (iron), frogs (cast-iron), grindstones, gravel, hand-cars, hand trucks, hand axes, hatchets, hand saws, hammers, hammer handles, head blocks, hand-car wheels, hand-car brasses, iron rails, lining bars, lanterns, lantern fixtures, levels, lumber, monkey wrenches, mile posts, nails, nail hammers, nippers, nut locks, nuts, oil (lamp), oil (kerosene), oil (car), ojl cans, pike poles, posts, post augers, picks, pick handles, punches, padlocks, plows, pinch bars, planks, rope, ratchet drill, raising bars, stoves, stove fixtures, squares, stone, stone barrows, switch ropes, switch locks, switch frames, switch rails, switch fixtures, switch levers, switch rods, spike (railroad), spike (boat), spike (cut), shovels, stone drills, straightening machine, spot boards, sledges, sledge handles, staples, sig- nal signs, boards and posts, spike hammers, spike handles, spades, stone hammers, stone hammer handles, scythes, snaths, scoop shovels, steel rail, signal lights, semaphores, switch houses, ties (hardwood), ties (common), ties (switch), ties RAIL WA T DISS URSEMENTS. SI (bridge), tool boxes, tamping bars, track jacks, track levers, track gauges, track levels, track flags, tape line, tongs, tool, houses, timber, vises, wheelbaiTOws, wrenches, water kegs, water pails, water barrels, wire, whistle posts, whistle boards, washer iron, etc., etc. 111. "Repairs of Tools and Machinery." 112. Charge to this account the cost of repair- ing and renewing the tools and machinery used in blacksmith shops, boiler shops, car shops, cop- per shops, engine rooms, engine houses, foundries, machine shops, pattern shops, roundhouses, rail mills and tin shops, and elsewhere on the road not otherwise provided for herein. 113. It includes all disbursements on account of snow plows and steam pumps in shops and engine houses. 114. Also the machinery and fixtures (except the cars proper) peculiar to steam shovels, pile- drivers, wrecking cars, etc. 115. The oil and waste used in lubricating and the cost of waste used in cleaning machinery should be charged to this account ; also the wages of men specifically employed to perform the work incident thereto, except enginemen of stationary engines. 32 RAILWAY DISPVBSBMENTS. 116. The total cost for keeping tools and machinery in repair is charged to the several division^ by the Local Treasurer, on precisely the same basis that he apportions the cost of repairs of engines. and tenders to the different divisions. 1\1'. The following are the principal items of expense under this head, for machinery.: 118. Boiler, belting, boring mill, boring ma- chine, bolt cutter, blacksmith's forge, blast pipes (for same), cross-head machine, cylinder borer, drills (upright), dyiUs (radial), flaska, fans and blowers, gaining machine, grindstones, grind-- stone fixtures, guide-grindipg machine, hydrapliq press, lathes, Iftce leather, milling inISB UBSBMENTS. 35 130. The auditing clerks must promptly notify each person of any mistakes he may discover in the account written up by such person. 131. When the account has been duly audited as described, the books and boxes must forth- with be returned to the place from whence they were received. 132. The clerks auditing this account will, without delay, transmit to the Local Treasurer a statement of the quantity of fuel received by each engine at the different fuel stations, using for such purpose the usual blank [Form 41, Appen- dix], providing a column for the number of en- gine with columns for the stations where issued. This information is used in compiling the loco- motive report. [Form 53, Appendix.] 133. A summary of the above statement should be immediately forwarded by the auditing clerk to the Purchasing Agent. 134. Upon the receipt of this statement a re- port of the quantity of fuel consumed by locomo- tives on each division of the road and the value thereof (as agreed upon) is certified to the Local Treasurer by the Purchasing Agent to be cred- ited to fuel on hand and charged to fuel used by locomotives on the different divisions. 135. "Fuel and Lights used in Cars." 136. This account includes the value of fuel used in heating all classes of car^, and tl^e wages of such men as are employed exclusivelj in con- nection with the furnishing or attendance on ac- count of fuel and lights for cars. 137. Also the cost of oil, kerosene, wioWng, candles,, etc., etc., used for lighting cars of all classes ; also the same class of material consumed in lanterns of trainmen. 138. The cost for lights is charged up to this account on the distribution books at the time the material is sent out, to stations and elsewhere, from the different shops and storelionses having such material in charge. 139. The total amount charged to this account is apportioned to the different divisions of the road by the Local Treasurer, an the basis that the mileage of passenger, baggagei,, express, mail, business and caboose cars on the different divi- sions beai-Sj to the total mileage of such ears on the whole road. 140. No entry should be made on the distribu- tion books at the shops and storehouses for fuel supplied to cars. 141. The person in charge of fuel stations is required to see that conductors furnish tickets for RAILWAY DISBURSEMENTS. 37 all fuel supplied to them for use on their trains. The tickets thus collected must be forwarded to the Purchasing Agent, on the first day of each month, with the monthly fuel report specifying the fuel on hand and the fuel used for different purposes. 142. Fuel Agents will report to the Purchasing Agent the name of any Conductor unsupplied with fuel tickets. 14:3. When conductors cannot furnish fuel tickets, a written receipt [Form 63, Appendix] must be taken for the fuel delivered to them. 144. The quantity of fuel used on cars, re- ported to the Purchasing Agent by those in charge of fuel on the line of the road as specified above, is examined, audited and filed in the office of the Purchasing Agent. 145. Afterwards the Purchasing Agent will certify to the Local Treasurer the quantity fur- nished, by the different divisions, also the total value, the rate having been previously agreed upon : the amount of this report is then credited to fuel on hand and charged as above. 4 38 RAILWAY DISBURSEMENTS. 146. "Fuel and Lights used at Stations and Shops." 147. This account embraces all fuel used in the freight and passenger offices and buildings, as specifically enumerated elsewhere herein. 148. It includes the cost of gas, oil, kerosene, candles, wicking, etc., expended in lighting the buildings and offices named above, or used in the lanterns of the employes immediately connected with them, including car repairers; also the amount consumed for signals, switches, tracks, etc., at stations, shops and elsewhere on the road not otherwise provided for herein, 149. The cost of material for lights at stations and shops is charged up to this account at the shops and store-houses at the time the material is sent out to stations and elsewhere from such shops and store-houses, a separate account being opened with each division supplied. 160. 'The fuel consumed exclusively, for man- ufacturing purposes by blacksmiths, tinners, boil- er makers, and others, in the buildings named, should be charged to the work or material the fuel was actually expended upon. 151. It embraces the fuel used for warming or heating purposes in the class of buildings enumerated under the head of shops and engine RAILWAY mSBURSEUESTS. 39 houses, water stations and fuel sheds ; also the fuel and lights consumed by stationary engines, steam shovels, pile-drivers, wrecking cars, etc. 152. No entry must be made on the distribu- tion books at shops and store-houses for the fuel consumed chargeable to this account. 153. Persons in charge of fuel are required to collect receipts [Form 42, Appendix] for all fuel issued and chargeable to this account, and other- wise exercise a rigid supervision over all disburse- ments of this character, being particular to see that no fuel is expended that is not duly reported to the Purchasing Agent. 154. Each person in charge of fuel is required to report on the first day of each month, to the Pur- chasing Agent, the total quantity issued by him, as provided by the report [Form 43, Appendix]. 155. This report is examined, audited and filed in the office of the Purchasing Agent. 156. The quantity consumed on each division and the value of the same for each division (as agreed upon) are immediately certified by the Purchasing Agent to the Local Treasurer; the amount consumed is then charged up by the lat- ter to the different divisions, fuel on hand being credited with the whole. 167. "When the cost is not properly chargeable to any particular division, then a special charge 40 SAILWAT DISBURSEMENTS. should be made in the Purchasing Agent's state- ment for such disbursements, as, say: "Fuel and Lights used at 'Stations and Shops, Com- mon." 158. .The proportion of this common expense is charged up to the different divisions in the office of the Local Treasurer on the basis that the gross earnings of the different divisions bear to the gross earnings of the whole road. 159. " Oil, "Waste and Tallow used by Loco- motives." 160. This account embraces the oil used in lamps and lanterns on the locomotives, in addi- tion to the oil, vs^aste, tallow, and tallow-com- pound, expended in lubricating locomotives. 161. The labor expended in connection with this account is not chargeable to it. 163. The oil and waste used in repairing en- gines in shops must not be entered in the Oil, Waste and Tallow Report, but should be charged on the distribution books in the same manner as other material. 163. No account whatever will be opened on the distribution of material books for oil, waste, and tallow used on locomotives. SAILWAr DISBVBSEMENTS. 41 164. Oil, waste, tallow, and tallow-compound will be issued to locomotives only upon orders properly filled out, dated and signed by the fore- men of shops. 165. The number of the engines roust be en- tered upon the orders in plain, legible figures, when the oil, waste and tallow are delivered. 166. Great care must be exercised to see that sufficient blank tablets for oil, waste and tallow are always supplied foremen. 167. The road accountants must see that the orders are written up daily, as fast as received, on the form provided [Form 25, Appendix], viz. : 168. 1st. Enter the number, of the engine on the left-hand margin of the blank in the place provided, opposite the names of the articles as printed, viz. : 2d. Pints of signal oil, 8d. Pints of kerosene oil, .4th. Pints of engine oil, 5th. Pints of lard oil, 6th. Pounds of tallow, 7th. Pounds of waste. 8th. Enter in the column corresponding with the date the order was filled the exact quantity delivered- 169. The numbers ©f the engines should be entered on the above report in nviniei:ici3.1 order 4* 42 BAILWAY DISBURSEMENTS. (commencing with the lowest number), as far as practicable. 170. At the close of each month, the number of pints of oil, of each kind separately, the num- ber of pounds of tallow and pounds of waste, must be carefully extended into the total column on the report described above, leaving the col- umns for the price and amount blank, to be in- serted under the direction of the Local Treas- urer. 171. The oil, waste and tallow report must be forwarded to the Local Treasurer by road ac- countants promptly on the first day of each month. 172. Upon its receipt he will cause the rate to be entered opposite each item, in the column pro- vided for that purpose ; the value of each class of material consumed upon each engine will then be extended into the last column of the report. 173. The total amount or value of each re- port will be credited by the Local Treasurer to the shop or store-house furnishing the same, " Oil, Waste and Tallow used by Locomotives " being charged. 174. The proportion of the account charge- able to the different divisions is based on the mileage of locomotives, the same as repairs of en- gines and tenders. RAILWAY DISBURSEMENTS. 48 175. The value of the monthly report of oil, waste and tallow delivered to locomotives is fur- ther enhanced by being used in compiling the Locomotive. Report ; great ca;re must therefore be exercised in extending the amounts into the. total columns. 176. The total quantity of oil, wa§te and tal- low furnished each engine at different store-houses and shops, as shown by the several reports, is re- capitulated upon a book provided for that pur- pose in the ofi&ce of the Local Treasurer, so that the aggregate quantity consumed by each engine, no matter where procured, may be inserted and charged in the Locomotive Report. 177. After the quantities and amounts have been recapitulated, as described above, they must be carefully re-examined, for the purpose of pre- venting the occurrence of errors. 178. "Oil, Waste and Tallow used on Cars." 179. This account includes the cost of oil, waste and tallow (not the cost of labor) used in lubricating all classes of cars. J 80. Material distributed to be used on this account must be charged iip on the distribution books under the above heading at the time it is « BAItWAT BISBVBSEMENTa. distributed from the shops and store-houses, as it is not possible to keep an accurate or intelligeJat account of it, after it passes into the hands of the car repairer. 181. The proportion of this account belonging to the different divisions is charged up in the office of the Local Treasurer on the basis that the mileage of cars on the different divisions bears to the total mileage of cars on the whole road. 182. "Office and Station Furniture." 183. An account rpust be opened for each di- vision of the road for which expense is incurred. 184. When the expense is not properly charge- able to any particular division, then a special account should be opened for such disbursements, as, say : " Office and Station Furniture, Com- mon." 185. The proportion of this common expense ia charged up to the different divisions in the office of the Local Treasurer on th^e basis that the gross earnings of the different divisions bear to the gross earnings of the whole road. J86. Charge to the account of office and sta- tion furniture the cost of all furniture, renewals and repairs, for use at stations, or in any of the BAIL WA T DISB UnSEMENTS. 45 offices of the company, including the offices of business cars ; charge up at the time the dis- bursement is made from the shops and store- houses of the company. 187. The following items embrace the more important articles coming under the head of this account, viz. : 188. Awnings, axes, baggage trucks, brushes, brooms, counters, ^counter brushes, chairs, chair cushions, carpets, curtains, copying presses, clocks, cups, cupboard locks, cupboard catches, counter scales, cuspadores, dippers, drawer locks, desks, dusters, date stamps (office), freight trucks, gas fixtures, hatchets, hammers, hat racks, ice boxes, inkstands, lamps, lanterns, letter boxes, looking glasses, matting, mats, oil cans, office railings, pen racks, paper weights, pigeon-hole cases, safes, stoves, stove furniture, sprinkling cans, spittoons, saws, shovels, scoops, settees, stools, scales, tables, ticket cases, ticket stamps, tele- graph instruments, wheelbarrows, water barrels, wash bowls, water pails, water coolers, waste baskets, warehouse trucks, etc. 189. This acco'unt must not be confused with office and station expenses. ItATLWAY DISBnBSEMENTS. 190. "Office and Station Expenses." 191. A separate account must be opened on the distribution books for each division incurring expense. 192. When the expense is on account of the whole road, a separate account must be opened, as, say : " Office and Station Expenses, Com- mon : " such expense will be charged up to the different divisions in exactly the same manner as directed for similar disbursements under the head of " Office and Station Furniture." 193. This account embraces the disbursements and the cost of items incidental to and coming naturally under the heading of office and station expenses not chargeable to other accounts as directed herein, including water taxes ; also the amount paid to individuals and corporations for water furnished the company from springs or other sources should be charged to this account. 194. The expenses and items, arranged in alphabetical order, may be generally summarized as follows, viz. : 195. Chalk, chests (for preserving books, and papers), care of horses, cleaning offices, eyelets, eyelet punches, expenses of lunch, files, flags, horses, harness, horse feed, hose couplings, ice tongs, ice, lamp globes, lamp-chimneys, lamp SAIL WAT DISBVSSEMSNTS. 47 burners, lamp tubes, lamp shears and other fix- tures, lampblafck, leather hose, matches, marline, markmg pots, marking brushes, mail bags, nails, newspapers, printing time-tables, printing freight tariffs, printing passenger tariffe, printing notices and orders, pumping water by horse power, post- age stamps, postal cards, packing boxes, repairs of wagons and vehicles, repairs of harness, rub- ber hose, switching cars by horse power, shoeing horses, shipping tags, soap, sponge, spikes, seals, scrubbing brushes, telegraph expenses, tacks, towels, twine, torpedoes, vehicles, wrapping paper, washing towels, waste, wagons, etc., etc. 196. This account must not be confused with office and station furniture. 197. "Furniture and Fixtures for Cars.' 198. This account is intended to cover the cost of repairs and renewals of the loose or mova- ble furniture and fixtures in the passenger, bag- gage, express, mail, officers', business and caboose or way cars. 199. The furniture and expenses peculiar to offices in connection with officers' and business cars of the company should be charged under the respective operating accounts for such disburse- ments. 48 SJILWAT DISBUBSEMENTS. 200. The total amount entered under the head of Furniture and Fixtures for Cars on the distri- bution books is apportioned and charged to the different divisions, in the office of the Local Treasurer, on the basis that the mileage of the classes of cars, enumerated above, on each division bears to the total mileage of such cars on the whole road. 201. The material used should be charged up to the account when it is sent out from the shops and store-houses. 202. The articles coming under the head of furniture and fixtures for cars may be enumerated as follows, viz : 203. Axes, ashpans, brushes, brooms, bell cord, bell-cord hangers, bulls-eye lamps, chairs, chair cushions, car cushions (for way cars only), cold chisels, coal hods, canopies for lamps, check boxes, colli boxes, curtains, dippers, drinking cups, fire buckets, feather dusters, flags, frogs (for wreck- ing purposes), fire shovels, hammers, hatchets, ice boxes, jack screws used by trainmen, keys, lamps, lamp-fixtures, lanterns, lantern fixtures, lamp burners, lamp globes, lamp fillers, lamp chimneys, lamp shears, lamp boxes, matting, matches, mail-car lamps, oil cans, pails, pokers, packing hooks, racks, reflectors, stoves, stove fix- tures, stove blacking, side lamps, shakers, saws, sledges, scoops, shovels, spittoons, signs in way RAILWAY DISBXIBSBUENTS. 49 cars, soap, switch ropes, switch chains, tallow buckets, ventilator sticks, wrenches, waste buck- ets, water coolers, water barrels, wash basins, wa- ter cans, etc., etc. 204. " Foreign Agents." 205. This account is intended to embrace the salaries and expenses of that branch of the ser- vice having for its particular object the soliciting of business. 206. Charge to it the salaries and expenses, excepting the rent paid, of freight and ticket agencies located at points off from the line of the road. 207. It embraces the salaries and traveling expenses of the General Passenger Agent and the attaches of his office. 208. Also the wages and expenses of traveling agents or solicitors of the company. 209. The proportion of this account chargea- ble to the different divisions is figured in the office of the Local Treasurer on the basis that the gross earnings of the different divisions bear to the gross earnings of the whole road, except when the disbursement is on account of some particular branch of the service, in which case 50 BAILWAT DISBURSMUENTS. it should be- apportioned ou/ the basis of the earnings of such branch. 210. "Advertising." 211. This account is apportioned to the differ- ent divisions in the office of the Local Treasurer, on the basis that the passenger earnings of the different divisions bear to the total passenger earnings of the wKole road. 212. This account embraces the cost of adver- tising the road in books, railway guides, newspa- pers, magazines and other publications. 213. Also the cost of hand bills, folders, pos- ters, dodgers, maps, cards, and other mediums of advertising. 214. It includes the cost of the frames, glasses, and fixtures used in connection with the forego- ing. 215. Also the cost of bulletin boards for ad- vertising the road. 216. All expenses incident to the foregoing items, including the cost of distribution, should be charged to this account. 217. The charges to this account should be made at the time the bifls are audited for pay- ment. RAILWAY DISBURSEMENTS. 61 218. "Stationery, Printed Blanks and Tick- ets." 219. This account is intended to embrace all the stationery, printed blanks and tickets used by the company, not otherwise provided for herein, 220. The stationery and printed blanks on hand are under the charge of the Stationery Clerk. 221. The tickets are under the immediate charge of the General Ticket Agent. 222. All supplies coming under the head ot this account are charged up to the operating account named above at the time the bills are audited for payment: it is only in exceptional cases, therefore, that any charge to this account will appear upon the distribution books as kept at the shops and store-houses. 223. The proportion of the gross amount em- braced under this account, chargeable to the dif- ferent divisions, is figured by the Local Treasurer, on ♦he basis that the total earnings of the differ- ent divisions bear to the aggregate earnings of ' the whole road. 224. The principal items coming under the head of this account may be stated as follows, viz: 62 RAILWAT DtSSURSSUBNTS. 225. Arm rests, Amberg's indexes, books, blanks, blank books, blank paper, blank tablets, blank cards, binders, blotters, blotting paper," cards, card-board, copying brushes, calendars, copy (impression) books, delivery tickets, envelopes, erasers, invoice books, ink, inkstands, letter papSf, legal cap paper, mucilage, mucilage brushes, manifold paper, milk transportation tickets, note paper, oil paper, printed tablets, printed cards, paper cutters, paper fasteners, pencils, pencil erasers, pen holders, paper clips, paper files, pas- senger tickets, pens, pounce, pins, punches, rulers, rubbers, rubber bands, ruling pens, sponges, seals, sealing wax, shears, scrap books, sponge cups, statement paper, short-hand books, tissue (im- pression^ books, tissue (impression) paper, tape, tickets, water holders, etc., etc. 326. " Engineers, Firemen and Wipers." 227. This account, to be opened in the distri- bution of labor books at the shops, embraces the running time of locomotive engineers and firemen. 228. Also the time of all locomotive wipers and dispatchers at roundhouses and engine houses. 229. The time of engineers and firemen em- ployed in shops must be charged in the distribu^ SAIL WA r J)ISB USSEMEA^TS. 68 tion of labor books the same as the time of other employes engaged in similar work. 230. The proportion of this account to be allotted to the several divisions .is based (like the re^pairs of engines) on the percentage that thsay: " Laborers and Switch- men, Common," and the amount thus charged will be apportioned off to the different divisions, by the Local Treasurer, on the basis of the total earnings of the different divisions to the gross eatnings of the whole road. 238. This heading includes the time of labor- ers engaged at the shops in handling the mate- rial and in performing other general work of a cheap and unskilled character, not properly chargeable to other accounts. 239. Under the head of laborers and switch- men, charge the wages of men employed in tear- ing down buildings and similar work of demoli- tion. 240. Also the cost of labor in getting derailed locomotives and cars on the track. BAILlFAr DISBVnSEUENTS. 66 34:1. The cost of handling freight disturbed by wrecks or lost from' cars. 242. The labor of men employed in improving and keeping in order the company's station and shop grounds. 243. The labor of men engaged in pumping water. 244. Also the wages of men engaged in sup- plying engines with fuel, piling wood in station racks preparatory to loading on engines, and fill- ing coal buckets, etc. 245. This account also includes the. following class of employes,. viz. : 246. Common laborers about depots, coopers, delivery men, flagmen at crossings, freight house foremen, freight callers, inspectors, janitors, mes- sengers, policemen, porters, station baggagemen (not baggagemasters), scalesmen, stevedores, sta- tionary enginemen, switchmen in yards, teamsters (not otherwise provided for), telegraph repair- ers, watchmen around buildings, warehousemen, yartlmasters, etc. 247. The time of helpers or assistants to blacksmiths and other mechanics should be charged to the same account that the time of the blacksmith or mechanic is, namely, to the thing they are actually at work upon. ae SAaWAr disbvbsewents. 248. "Agents and Clerks." 249. This account includes the salaries of agents, local and general, located at points on the line of the road ; 250. The wages of subordinate officers and minbr officials ; 251. Assistants, cashiers, and clerks at sta- tions, general and clivision offices and elsewhere, when not chargeable to some other account, as directed herein. 262. It also includes the pay of train dispatch- ers, train- masters, telegraph operators, messen- ger boys and station baggag^emasters (not bag- gagemen), check clerks at stations, etc. 25B. An ' account should be opened on the distribution statements for the different divisions for which expense has' been incurred under this heiadintg, charging'such divisions with the propor- tion of Wages of aigents aiid clerks properjy be- longing to them. 254. When'the wages are chargeable in com- mon to the whole road, they will be treated as directed in the analogous case of laborers • and switchmen. 255. When' the expense is common, but for some particular branch of -the service, s«y for freight business, the expense will -be allotted to RAILWAY DISBURSEMENTS. 67 the different divisions on the basis of the freight earnings of the different divisions to the freight earnings of the whole road, and the account should be charged on the distribution sheets as "Agents and Clerks, for Freight, Common." 256. " Superintendence." 257. This account embraces the salaries of the executive ofBcers and general managers of the company. 258.' Also the heads of the principal depart- ments and the superintendents of the several divisions. 259. The salaries of the division superintend- ents should be charged upon the distribution accounts to the division upon which they are en- gaged. 260. When a Superintendent is in charge of more than one division, his salary will be appor- tioned between such divisions by the Local Treas- urer on the basis of the gross earnings of each to the whole : a special account should be opened on the distribution statements with such Super- intendent, giving the names of the divisions. 261. The salaries of the other officers coming under this head should be charged ui^ier a com- 58 HAILTTAr DISBURSEMENTS. mon account, as : " Superintendence, Common ;" and the several divisions will be charged, in the office of the Local Treasurer, with their propor- tion, on the basis of the gross earnings of such divisions to the gross earnings of the whole road. 263. When the expense is common, but for some particular branch of the service, say the salary of the General Freight Agent, the expense will be allotted to the different divisions on the basis of the freight earnings of the different di- visions to the freight earnings of the whole road, and the account should be charged on the distri- bution sheets as " Superintendence for Freight, Common." 263. "Bents." 264. This account embraces the rent of offi- ces, buildings and grounds, but does not include the cost of keeping the same in repair. 265. "When an expense is incurred for any particular division, an account should be opened with such division. 266. When the disbursement is for one or more divisions, or in common for the whole road, or for soine particular department, it will be BAIL WA T DISB URSEMENTS. treated in the accounts precisely as explained for disbursements under the head of " Superintend- ence." 267. " Loss and Damage." 268. This account embraces the disbursements incident to the transportation of freight, viz. : for freight lost or damaged while in possession of the company or for which it is responsible ; 269. The amount paid for baggage lost and damaged and other expenses of a kindred nature ; 270. Also the amount paid individuals and corporations for property destroyed by iire or otherwise on the line of the road ; 271. All disbursements for or on account of live stock killed or injured should be .charged to this account; 272. Court expenses and the fees of attor- neys, etc., on this account ; 273. Also the wages and expenses of adjust- ers and others especially employed in connection with this branch of the service. 274. The disbursements on this account should be charged up to the divisions upon which the expense was incurred, when the same is known. 60 RAILWAY DISBURSEMENTS. 275. When not known, the expense becomes common to the whole road. 276. When the expense is common to the whole road, but chargeable to some particular branch of the service, the expense is allotted to the different divisions by the Local Treasurer on the basis of the earnings of the different divis- ions, from the departments interested, to the earnings of the whole road from such departments or branches of service: open the account on the distribution statements as, say, " Loss and Dam- age for Freight, Common." 277. When the disbursement is common to the whole road, the account should be opened, as, say, "Loss and Damage, Common:" it will be apportioned to the different divisions in the office of the Local Treasurer on the basis of the gross earnings on the different divisions to the aggregate earnings of the whole road. 278. " Injury to Persons." 279. This item embraces all disbursements for and on account of persons killed or injured. 280. It includes attorneys and court fees and the expenses incident thereto ; the feBs and ex- penses of doctors, coroners and undertakers ; the RAILWAY DISBURSEMENTS. 61 bills of boarding-house and hotel men : all ex- penses in fact incident to this account assumed and paid by the company. 281. Charge to this account the time of em- ployes of the company detailed as witnesses. 282. Charge the wages and expenses of men especially employed in connection with this ac- count. 283. The wages of injured or disabled em- ployes, continued by the company while their case is under advisement or for any other reason, must not be entered on the regular pay-roll, but must be returned to the Division Superintendent, by whom they are certified to the General Claim Agent : a special pay-roll is made by the General Claim Agent and charged to this account. 284. Open an account with each division of the road for which expense is incurred. 285. When this cannot be done, the expense becomes common to the whole road, and should be so entered up on the distribution account : it will be apportioned off to the different divisions in the office of the Local Treasurer on the basis of the gross earnings qf the different divisions to the total earnings of the whole road. .62 RAILWAY DISBUBSEAfMNTS. '286. " Teaming, Freight, Baggage and Mails.*' 287. This account embraces the amounts paid by the company for delivering, transferring or hauling freight with trucks or jvagons. 288. It embraces the wages of the men em- ployed in such service, and the cost of the teams, trucks and wagons, and the expenses incident thereto, when the same are emplpj^ed exclusively in this service ; 289. The cost of transferring baggage and other similar expenses connected with the bag- gage of passengers. 290. It includes the amount paid for transfer- ring the mails or carrying the same between de- pots and post-offices. 291. Open an account with each division for which expense is incurred. When the expense does not- belong to any particular division, it is to be treated as directed for " Loss and Damage" under similar circumstances. 292. Insurance." 293. This account includes the cost of insur- ing the property of the company or property in- trusted to the company, the expense of collect- BAIL WA T DISB VRSEMENTS. 68 ing insurance, and all other disbursements of a kindred nature. 294. An account should be opened with each division for which expense is incurred. When the expense does not belong to any particular division, it is to be treated as directed for " Loss and Damage " under similar circumstances. In- surance for common buildings, etc., coming under the head of shops, engine houses, water stations and fuel sheds, is divided upon the basis of gross earnings. 295. " Miscellaneous Expenses." 296. This account embraces all general legal services and expenses, including the fees and ex- penses incidental to suits in the different courts, not otherwise directed herein. 297. It includes all disbursements made for the detection and punishment of crimes com- mitted against the company. 298. This account includes the expenses inci- dent to the meetings of the stockholders and directors. 299. It embraces the fees of the Trustees of the mortgage bonds of the company, etc. 64 BAIL WAY DISBUBSEMENTS. 300. It includes the traveling expenses of the general and subordinate officers (when not other- wise provided for herein) and other miscellane- ous and like necessary and proper expenses and disbursements for and on account of the company. 301. So far as possible, the expenses in con- nection with this account must be charged up to the division to which they actually belong. 302. When not chargeable to any particular division, it will be assumed that the expense be- longs to the whole road, and in such cases the charge should read, "Miscellaneous Expenses, Common ; " and the proportion belonging to the • several divisions will be charged in the office of the Local Treasurer on the basis of the gross earnings of the different divisions to the gross earnings of the whole road. 303. " Car Hire Paid over Amount Received." 304. 1st. This account represents the amount paid for the use of cars belonging to other com- panies, on the different divisions, over and above the amount received by this company for the use of its cars by foreign roads. 305. 2d. When the amount charged for any month, for the use of this company's cars used upon other roads, exceeds the amount credited to ftArr^WAT DISBUBSEMENTS. 65 - other companies for the use of their cars, the balance is included in Miscellaneous Earnings. 306. 3d. The amouut of the reports from other roads, for the use of this company's cars, will be included in the month in which the said reports are received. Tlie amount of these re- ports Vill be certified to the Local Treasurer by the Car Accountant on the day they are received by him : at the end of the month a recapitulation of the reports must be, furnished, by him. 307. I'he amount due to other companies will be credited to them, and charged up to this ac- count, in the month in which their cars were used. The amount due to each company will be certified to the Local Treasurer by the Car Ac- countant at the end of the month. 308. " Rebuilding." 309. When the repairs are not unusual in their nature, the cost of such repairs should be entered up in the distribution books and accounts under the general operating account covering the class of work in question, as heretofore directed herein. 310. In regard to the class of accounts that come under the head of rebuilding, it may be stated that when the cost of repairs or renewals 6* 66 BAIL WA T DISB VRSEMENTS. is likely to exceed one-half the original cost, then and in that case, and not otherwise, an account should be opened under the head of " Rebuilding." 311. It is intended to include under this ac- count the cost of renewing such structures as, when reconstructed, will be the same, practically, as when they were first built and charged ta con- struction. 313. For instance: if the freight house at Blank station should burn down or wear out, or require practically to be rebuilt, the cost of same would be charged upon the distribution books and accounts under the head of Rebuilding. 313. The same rule applies, generally, to any bridge, building or structure of the company that may be rebuilt. 314. Whenever a building or stationary struc- ture of any kind is rebuilt, in all cases open a separate account with it, giving -the name and location of the structure, also the division, as, "Rebuilding Blank "Water Station, Peninsula Division." 315. Whenever a separate account is opened for rebuilding anything, the cost of rebuilding must not be charged up by road accountants under the analogous operating account. 316* When any engine or car, or important piece of machinery is substantially rebuilt, or SAIL }r AY DISBURSEMENTS. 67 when any entirely new equipment is built to re- place rolling stock or machinery destroyed or worn out, open an account with the particular thing being rebuilt or renewed, as, say: "Re- building Box Gar 780." 317. When equipment is rebuilt, the cost of the furniture and fixtures appertaining to the same should be included in the cost of rebuilding. 318. Whenever an account is inserted in the distribution books for " Rebuilding," the road accountants should continue to open the account each month until the worli is completed. 319. A special record is made by the Local Treasurer of all rebuilt structures : afterwards, the cost of rebuilding is apportioned off and charged to the different divisions, by him, under the same general rules already provided herein for ordinary repairs for accounts of the class to which the rebuilt work naturally belongs. 320. "Taxes. 321. Charge to this account all taxes assessed and paid on the real estate, personal property and ea"rnings of the company for state, county, town, village, school, road, bridge, insane, poor and municipal purposes, etc., and for sinking 68 BAILWAY DISBVBSEMENTS. funds on county and town bonds, etc., also all national taxes not otherwise provided for herein. 322. The proportion belonging' to the differ- ent divisions must be charged to such divisions on the distribution books. 323. When the tax belongs in common to the whole road, or to certain divisions, it should be so entered in the distribution 'accounts, so that it may subsequently be apportioned off to the differ- ent divisions to which it is chargeable, on the basis of the relative gross earnings of such divis- ion. / 324. The foregoing accounts embrace all that are wholly chargeable under the head of " Oper- ating Expenses ; " a certain proportio'n of the dis- burseilients entered further on, under the head " Improvements," are, however, charged to Oper- ating Expenses, as described under that account. 325. In reference to the expenses at the junc- tions of the different divisions of the road, where the work for the different divisions is performed in common at such junctions, such expenses must be divided and entered up on the distribution books and statements by road accountants on the basis of the relative mileage of the different divis- ions having their terminal point at such junctions, when not otherwise directed, viz: Repairs of RAILWAY DISBUBSMMMNTS. 69 Buildings ; Repaifs of Stock Yards ; Fuel and Lights; Office and Station Furniture and Ex- penses. 326. After dividing the foregoing expenses in the manner directed above, enter the proportion belonging to each division under the head of proper expense account for such division. 327. The proportion belonging to the differ- ent divisions for the expenses at the junctions for "Laborers and Switchmen" and "Agents and Clerks " should be charged up to the respective divisions upon such basis as may be mutually agreed upon by the superintendents of the re- spective divisions interested. 328. " Interest on Bonds." 329. This account embraces the total amount of the interest, in the legal tender of the country, on the mortgage bonds of the company ; when bonds of the company's issue are sold, the amount of accrued interest on same at time of sale should be credited to Interest on Bonds. Also charge to this account any national or state tax on account of Literest on Bonds. 330. The amount should be entered on the books of the company each month, as it accrues, 70 RAILWAY DISBURSEMENTS. estimating the interest for six rfonths in advance, from the commencement of the fiscal year, on the basis -of the bonded debt at the time the esti- mate is made. In this way one-sixth of the in- terest fior the half-year will be entered up monthly ; any differences that may occur in con- sequence of bonds being withdrawn and cancelled or new bonds issued during the half-year being considered in the charge to " Interest on Bonds" for the sixth month. 331. The amount of said interest as charged up should be credited to " Accrued Interest on Bonds." 332. The actual interest paid by the company each month (as shown by the cancelled coupons pasted in the coupon register and the vouchers for interest on registered bonds, harmonizing with the registered bonds outstanding) should be charged each month to the account of "Accrued Interest on Bonds." 333. "Premium on G-old Coupons." 334. This account is supplementary to Interest on Bonds, and appears with it under the liabilities of Accrued Interest on Bonds. 335. It embraces the premium paid by the com- pany on the interest due on coupon and registered gold bonds. SATLWAT DISBURSEMENTS. 71 336. The amount of premium should be esti- mated for six months in advance, and a proportion- ate amount charged up each month, the same as directed for iriterest on bonds. 337. The entry for the sixth month should be made to harmonize exactly the charges for the half-year with the premium actually paid during that time. 338. " Interest and Exchange." 339. This account embraces the interest paid on the floating debt of the company ; 340. The amount of interest received by the company from securities owned by it, or from moneys loaned by it ; 341. The amount paid by it for local or foreign exchange. 343. It should embrace any premium paid for bonds of the company's issue. 343. It embraces any discount or loss suffered in the sale of securities owned by the company, except securities issued by the company. 344. When there is a credit to Interest and Ex- change, the amount of such credit should be de- ducted in the statements from "Interest on 72 BAIL WA T DISB UBSEMENTS. Bonds : " when the balance appears as a debit on the books, the amount should appear in the re- ports as a charge to Income. 345. " Rental of Leased Lines.' 346. This account represents the rental of lines leased or rented by the company, in which it has not a controlling proprietary interest. 347. Charge to it, each month, the amount of the stipulated rental accruing for such month, a separate account being opened with each line or company. 348. The account embraces no portion of the current working or incidental expenses of the lines in question. 349. The account, generally, bears the same re- lation to Income that Interest on Bonds does, the company not paying or being responsible for the interest on the debt of the leased lines coming un- der this head', and not embracing the same in the account for Interest on Bonds. 350. " Dividends on Stock. 351. This account embraces dividends declared on the capital stock of the company, also any na- tional or state tax on account of dividends. hailway disbursements. 73 352. The amount of the dividend should be charged up to this account and credited to " Divi- dends Unpaid," as a rule, in the month in which the declaration is made : " Dividends Unpaid " will be charged from month to month as the divi- dends are paid. 353. An account should be opened for the divi- dend on each class of stock, as, say : " Dividend on Common Stock," 354. Except the proportion chargeable to oper- ating expenses, under the head of "Improvements," as described below, the foregoing accounts may be said to embrace, substantially, all that are properly chargeable to the Income of the company. 355. " Improvements." 356. This heading is intended to embrace the disbursements having for their object the better- ment of the original plant of the company, where a portion of the charges for the accounts to be opened under it belong to operating expenses, and a portion to construction. 7 T4 BAIL WAT DISBURSEMENTS. 357. For instance: Suppose it be determine'd to replace the shingle roof on Blank Passenger Station with a slate roof. This would be improv- ing the property, and the amount the slate roof cost in excess of what the shingle roof cost, when, it was new, is a proper charge to construction. 358. The value of an improvement, without reference to the relative cost, also comes properly under construction. 359. All disbursements for works of the fore- going character should be charged up on the dis- tribution books under the head of " Improve- ments," but for obvious reasons, painstaking cau- tion should be exercised to prevent any unjust or questionable charges being made to this account. 360. The description or heading after the word "Improvement" should be so concise and clear that the Local Treasurer may know without fcrther inquiry just the kind of work that is being -done, for instance : " Improvement replacing ' A ' Albert River Wood Bridge, between Blank Station and Clairmont Station, Peninsula Division, with Iron Bridge." 361. A special report of all accounts that come under the head of Improvements, as described above, will be made monthly to the Local Treas- urer by road accountants, and such others as may be necessary. SAILWAT DISBUnSEMENTS. 75 362. This report will give : 363. 1st. An accurate description of the structure or thing being replaced or improved. 364.' 2d'. The original cost of the thing re- placed, or if the original cost is not known or can- not be ascertained, the estimated cost and the name of the person making the estimate. 365. 3d. Such general and special information as may be necessary to enable the Local Treasurer to sum up on the books of the company, when the structure or. the thing reported upon is completed, the difference between the original or first cost and the cost or value of the improvement when the same is completed. 366. The proportion belonging to operating ex- penses that is entered up by road accountants un- der the head of improvements will be charged up to the different divisions by the Local Treasurer in the manner provided herein for ordinary repairs, for accounts of the class to which the improve- ments would naturally belong. Until each im- provement is completed, the total amount expended upon it will be charged by him to operating ex- penses. • 76 RAILWAY DISBURSEMENTS. 367. "Construction." 368. The word construction in railway accounts is intended to descjibe the original or first cost of the property of the company ; 369. Something original and new. 370; The cost of all improvements that add val- ue and increased stability to the property of the company, over the original value, are properly chargeable to construction. 371. Construction properly embraces the total cost of any extension of the company's lines ; 372. The cost of right of way, increased facili- ties and grounds, and the expense incidental thereto ; 373. The cost of new side tracks, less the cost of side tracks taken up ; 374. The cost of viaducts and road bridges (where none before existed} ; 375. The difference in value between temporary or cheap bridges and culverts, and -bridges and culverts replacing such, constructed in a perma- nent manner, of iron or stone ; 376. The cost of additional telegraph lines and facilities ;' 377. The value of steel rails over iron rails, when the former are substituted for the latter ; BAIL WA T DISS URSMMBNTS. 77 378. The difference in value between iron laid in track of a heavier grade than that which it re- places ; 379. The cost of additions oi^ improvements^^ in the fixtures appertaining to track ; 380. The cost of remedying any defects in track rendered necessary in consequence of its not hav- ing been constructed in a first-class manner origi- nally ; 381. The cost of additional buildings, includ- ing the machinery and appurtenances belonging thereto ; 382. The discount suffered in the sale of the company's mortgage bonds and stocks, for or on account of construction or equipment : this account should also receive credit for any profits derived by the company from purchase of its securities at less than par ; any interest that may have .accrued at the time of sale or purchase should be charged ot credited as the case requires to Interest on Bonds ; 383. The balance of accrued interest and ex- penses on bonds, also interest on advances made by the company for extensions or new roads, while the same are in course of construction. 384. The cost of transportation of material and men for construction purposes is a proper charge in connection with this account. 7* 78 RAILWAY DISBUBSBMBNTS. 385. The word "construction" should never be used except in connection with accounts for structures, works and additions that add increased value to the property, the said structures or works being in the nature of accessions to the plant of the company, and not intended to replace something of a similar nature, worn out or destroyed at the same place or in the immediate vicinity. 386. For instance : If it is determined to erect a depot at Blank Station (no depot ever having existed at that place), all labor, material and money expended on account of said depot — that is, its total cost — should be charged in the distri- bution books and accounts to " Construction Blank Depot, Peninsula Division." And so on, gener- ally, in regard to new platforms, 'stock yards, fences, grounds, and other outlays chargeable to construction. 387. The furniture and fixtures or the tools and machinery necessary to equip a new building or structure and fit it for the purpose it was erected to serve should also be charged up, as a part of the cost of such building or structure, to construc- tion. 388. The cost of a thing once bavins «been charged to construction, it must thereafter be kept in an equally good condition at the expense of the operating or current working expenses of the road. BAILWAY DISBURSEMENTS. 79 389. All additions of a substantial and perma- nent character to things already in use, as ex- plained above, come properly under the head of construction. 390. For instance :_ If it should be found nec- essary to increase the capacity of the coal house at Blank Station, by making the building longer, or wider, or higher, the building would be just so much more valuable to the company, and the cost of enlarging would-be properly chargeable to con- struction. It should, therefore, be charged in the distribution books and accounts to " Construction (^Unlarcfing') Blank Coal House, Peninsula Divi- sion," using whatever word (in brackets) will most clearly explain to the Local Treasurer the class of cons'truction work that is being done. 391. The cost of enlarging stock yards, extend- ing platforms, improving depot grounds, and all items of a similar character, come under this head and should be so charged up. 392. In the opening up of new lines or exten- sions and the sidings incidental thereto, the follow- ing accounts should be kept, to which should be charged the cost of such new lines or extensions, preceding the account, as specified, in each in- stance, with the .name of the new line or extension to be charged : 393. Eight of Way and Franchises. 80 EAILWAT DISBURSEMENTS. 394. Engineering. 395. Expenses in Negotiating, or on Account of, Bonds or Stocks. 396. Discount Suffered in the Sale of Securi- ties. 397. Interest on Bonds during Construction. 398. Interest and Exchange. 399. Clearing and Grubbing. 400. Grading. 401. Ballastipg. 402. Surfacing Track and Ditching. 403. Eiprapping. 404. Masonry. 405. Tracklaying. 406. Iron and Steel Rails. 407. Ties. 408. Miscellaneous Track Material (not enu- merated above.) 409. Buildings. 410. Tools and Machinery. 411. Office and Station Furniture. 412. Stationery. 413. Engine and Car Service in Construction. RAILWAY DISBURSEMENTS. 81 414. Transportation of Men and Material. 415. Fences. 416. Bridges. 417. Culverts. . 418. Telegraph. 419. Equipment. 420. Miscellaneous Expenses. 421. In addition to the above, a separate or special account should be made for any part of the enterprise of an extraordinary character, such as the construction of an important tunnel, etc. 422. "New Equipment." 423. This account embraces the cost of all ad- ditions to the rolling stock of the company. 424. The cost of improvements added to the equipment of the company, such as the substitution of Westinghouse air brakes and Miller platforms for common brakes and platforms, is also properly chargeable to this account. 425. The cost of hand-cars, dumpy cars, and others of a similar character, should be charged to the account using them : for instance, the cars of this chai-acter used by section men should be charged the same as track material. 82 ItAILWAY BISBUBSEATENTS. 426. Open an account on the distribution books and accounts with each locomotive or car con- structed at the company's' shops, as, say: "New Locomotive No. 510 in Course of Construction." 427. When a lot of cars are in course of con- struction at the same time, and material and labor are being expended in common upon them, open an account with, the lot, as, say : " New Box Cars Nos. 982, 984, 986, in Course of Construction ; " and as fast as the cars are completed, notify the Local Treasurer, giving him the estimated cost of the same, closing out the balance of the cost of the batch on the cdr or cars last completed. 428. The numbers for locomotives and cars will be furnished by the General Manager or such person as he may designate. 429. The cost of furniture, fixtures and tools is to be included, as part of the cost — everything, in fact, needed to fit the locomotive or car for ac- tual service. ^ 430. Care should be exercised to charge up every special expense attending the construction of new equipment, such as superintendence and fuel. 431. In all cases when a locomotive or car is completed, a written notice of the fact must forth- with be sent by the road accountant to the Local Treasurer, giving the particulars and cost, corre- RAILWAY DISBUBSEUENTS. 83 spending with the amounts charged in the distri- bution books, so that the shop may receive proper credit and the general equipment account its due charge, without delay. 432. After giving the exact cost in the notice as directed above, add to the amount of the said notice ten per cent, to cover the cost of transpor- tation of material, the wages of laborers at shops, the wear and tear of tools and machinery, interest, lights, etc. 433. The equipment accounts are in their na- ture similar to those for construction, before de- scribed. 434. A locomotive , or car having once been charged to equipment account, it must thereafter be kept in an equally good condition, all renewals or repairs being chargeable to the operating or cur- rent expense accounts of the road. 435. If a locomotive or car burns up or is de- stroyed, or is worn out or lost, the locomotive or car taking its place must be charged to operating expenses. ■ 436". "Coal." 437. Charge to this account the first cost of the coal, including the amount paid for transportation over other lines ; 84 RAILWAY DISBUBSEMENTS. 438. The labor expended in watching coal ; 439. The cost of loading it on cars and unload- ing it from cars ; 440. Also, the wages of coal inspectors or other operatives employed in connection with it, not otherwise provided for herein. 441. Coal,^ coke, charcoal, etc., purchased for use by the blacksmiths, tinsmiths, boiler-makers and other mechanics at the shops of the company should be charged, the same as other material, to the shop to which it is forwarded. 442. "-Wood." 443. Charge to this account the cost of the wood ; also the labor expended in watching it; 444. The expense of preventing or putting out fires; 446. All disbursements for loading wood on cars or unloading from cars, including the amount paid for transportation over other lines ; 446. The cost of sawing and piling in yards ; 447. The wages of wood train men employed in^hauling wood for the company ; 448. The pay of wood inspectors and other employes connected with this branch of the ser- vice, not otherwise provided for herein. RAILWAY DISBURSESIENTS. 85 449. "Fuel." 450. All fuel (both coal and wood) is charged up at the time the accounts are audited for pay- ment, an account being opened for coal and wood separately. 451. The amount consumed is reported from month to month, as already explained herein — un- der the head ot the different expense accounts for fuel. 452. " Manufactured Material." 453. Clerks at shops will open such an account on their shop books and on their distribution books. 454. The account embraces inaterial manufact- ured at the shops and kept in store for use or dis- tribution, such as : 455. Axles, brasses (car, truck, tender, rod, etc.), brake beams, bells, cabs, cushions, engine trucks, oil cans, pilots, sand saddles, smoke stacks, tank frames, tin ware,- ventilators, etc., etc. 456. Charges to this account should include the cost of the raw material used, the labor expended in manufacture, and the fuel used by blacksmiths and others, 8 86 BATLWJT DISBURSEMENTS. 457. All of the expenses incident to manufac- ture should be charged. 458. The total amount, charged to manufactured material on the distribution books will be charged back to the several shops by the Local Treasurer. 459. When articles are used, the cost of which has previously been charged to manufactured ma- terial, they will be charged by shop clerks under the proper heading to the account for which used : in this way the different shop accounts will ulti- mately get credit. 460. When such articles are distributed to other shops or storehouses of the company, they should be invoiced and charged the same as other material. 461. A record book must be kept at the shops, upon which an account must be opened with each article manufactured, so that the exact cost of the same, when completed, may be known. These accounts should be footed, and the total of the same compared and made to agree with the aggre- gate amount charged on the distribution books to manufactured material. 463. "Material." 463. This account embraces all material on hand at the several shops and storehouses of the JtAILWAY DISBURSEMENTS. 87 company, the accounts for which have been audi- ted for payment. 464. The charges to this account are made at the time the accounts of purchase are entered by the Auditor for payment, and all bills should be audited for payment in the month in which the material is received by the company. 465. An invoice must accompany all material purchased by the company sent to the different shops and storehouses. 466. No charge should be made against a shop or storehouse until the clerk at such place has acknowledged (by signing the invoice) the receipt of the material. 467. Invoices of material purchased must there- fore be signed and returned to Purchasing Agent by shop clerks and storekeepers immediately upon the receipt of the material. 468. Each shop or storehouse must be charged on the books of the company at the time the ac- count for the material is passed upon for payment. 469. All charges belonging to this company to pay, for transportation, etc., of material over other lines, should be charged up on the books as part of the cost of such material, and treated in all re- spects the same as the original or first cost. 88 SAIL WAT DISBURSEMENTS. 470. All charges advanced by this company for transportation or for any other purpose, on account of material, should be deducted from the amount of the invoice for the material before the same is .signed ; the amount of the advances being charged up to the several shops and storehouses at the time such advances were made. 471. The clerks at the shops and storehouses will charge out the material in their possession to the accounts upon which it is used, at the time it is used, without reference to whether it has been charged up to them (the shops and storehouses) or not. 472. A separate account is kept in tlie oflBce of the Local Treasurer with each shop and store- house of the company. The amount of the bal- ances to the debit of such shops and storehouses represents the amount of material on hand, as ex- plained above. 473. The amount of material disbursed each month, as shown by the " Distribution of Material " books returned by road accountants, is charged up by the Local Treasurer to the different accounts as indicated in such books, the whole amount be- ing credited by him to the shop or storehouse making the disbursement. 474. No material is to be charged to any ac- count until it is actually taken from the storehouse to be used for such account. RAIL WA Y DISB URSEMENTS. 89 475. All material disbursed must be regularly charged up to the proper account at the time it is disbursed. 476. Material shipped to points on the road where there is no shop, for use at isolated round- houses, or at stations, or at any other place, or for any other purpose, must be accounted for by the shbp from which it is shipped. 477. Material should be charged to the differr ent accounts, as directed herein, at invoice prices ; or, if the material hasbeen carried forward from the preceding fiscal year, then it should be charged at Inventory prices. 478. Shop clerks will not ship material away from their respective shops except upon the writ- ten order of the General Manager, the Purchasing Agent, Superintendent of the division or the head of the shop. 479. All material received at the shops must be examined and checked into the storehouse or yard by the shop clerk, or some one acting under his immediate instructions. 480. Shop clerks are required to see that the Store rooms are kept clean and orderly ; 481. That the stores of the company under their charge are compactly and systematically ar- ranged, so that they can be got at conveniently, .or the amount on hand easily ascertained ; 8* 90 BAIL WA Y DISS UBS E MEN TS. 482. That the cost price is plainly marked upon each article or lot of material ; 4rS3. That the material in the yard and out houses is arranged so that it can be protected and watched over to the best advantage. 484. Shop clerks and storekeepers (road ac- countants} are expected at all times and in all places to exercise a watchful and intelligent care over the material of the company. 485. Where the shop clerk does not personally receive and disburse the material and stores, the person or persons who have the charge of the ma- terial and stores are to act under the general direc- tion of the shop clerk, and in accordance with the rules herein ; and the said person or persons are subject to dismissal by the shop clerk. 486. " Old Material and Scrap." 487. All old material, such as track or bridge material, wrought and cast-iron scrap, old brass, wrought iron, cast iron, brass turnings ; old truck, tender and car wheels, old truck, tender and^car axles ; old rope, waste, rags, packing, or any other kind of old material, which may accumulate or reach the different shops and storehouses (not regularly invoiced) by the breaking up of track, bridges, . SAIL WAT DISBUBSEMEJTTS. 9 engines or cars, or from any other cause, should be disposed of as directed in the next paragraphs. 488. For the purpose of getting this old and uncharged material on the books of tlTe company, the clerks at the different shops and storehouses will open an account on their record and distribu- tion books, to be known as " Old Material." 489. From day to day, as this class of material accumulates, it will be entered up under such heading. At the end of the month this account must be footed and the total amount shown. Im- mediately following such total, a " Recapitulation " must be given, naming the different accounts that are entitled to credit for such old material, and the amount for each. 490. The amount of this old material entered, as described above, will be charged by the Local Treasurer to the different shops and storehouses reporting the same, and the various accounts cred- ited, as specified. 491. This will bi'ing the old material on to the books of the company, and it must thereafter be treated in all respects the same as ordinary or new material. 492. For instance, if old material is forwarded to another shop, it must be invoiced and charged up to that shop, the same as new material ; or if it is used for any purpose, it must be charged up 92 RAILWAY DISBURSEMENTS. to the account upon which it is used, the same if it was new. 493. The price at which old material is to entered on tlie books, as directed above, must based on the current market rates for such c material at the time the same is entered. 494:. When this price is not known, applicati should be made to the Purchasing Agent for t rate. 495. Shop clerks will consult with heads shops and foremen in charge of work where ma1 rial and scrap of this kind accumulates, and u every precaution to see that no errors occur keeping the record of such old material taken oi and" that all such material is entered up as c scribed, before being used, and is also duly i voiced before being forwarded to any other gh or storehouse. 496. A record book must be kept at each sh and storehouse for all old material (uncharge^ that accumulates. 497. Open an account each month in this bo with the "Total Amount of Old Material I ceived : " Also open separate accounts month with each account entitled to credit for old' ma rial received. The aggregate amount of the separate accounts should agree exactly with t " total amount of old material received." SAIL WAT DISBURSEMENTS^ S3 498. " Old Rails, etc." 499. Division superintendents are required to send to the Purchasing Agent, at time of ship- ment, a report of every car (giving the number of each car) of track material and scrap shipped di- rectly to rolling mills. 600. The report must specify the number of car, name of mill, kind of scrap, and the approxi- mate amount or the actual weight if known. 501. The agent of the company located at the mill, or the agent that transfers scrap to the mill, is required to weigh accurately the scrap before or at the time of its delivery to the mill and certify the said weight to the Purchasing Agent. 502. At the close of each month the agents at the mills will make a report to the Purchasing Agent of all cars delivered to the rolling mills during the month, specifying the date, number of car, kind of scrap, weight, etc. 503. Division superintendents will also make a monthly report, at the close of each month, of all shipments made by them during the month, giving the name of mill, date shipped, and number of car. 504. When old rail and scrap are sent to the rolling mills from the shops and storehouses after having been taken up on the books as " Old Mate- rial," they must be accounted for the same as ma- terial sold to Various Persons. 94 BAIL WA Y DISB UMSEMENTS. 505. " Repairs of Foreign Cars." 506. On the first day of each month, or as so thereafter as possible, road accountants will sei to the Superintendent of Car Department a c tailed statement of all labor expended and mal rial used at their shops, during the precedii month, on cars belonging to other companies. 607. This report will give the name of the coi pany, articles, rate and amount, with full partic lars in reference to the nature of the repairs, a: the cause therefor, so that the Superintendent i ferred to above may be able to act intelligently disposing of the charges. 608. All labor expended and material used foreign cars will be charged up by shop clerks the distribution books the same in all respects as the cars belonged to this company. 509. Upon the receipt of the reports referr to above, the Superintendent of the Car Depai ment will carefully exatnine the same, makij bills against the different companies, whenever is proper to do so, for the amount expended ' their account, fifteen per cent, being added to t amount reported by the road accountant. 610. In the bills made by him, the Super! tendent of Cars must specify, in the place provid on the blank, the account or accounts that shou be credited, viz : the account or accounts that we Jt AIL WAY DISBURSEMENTS. 95 originally charged by the road accountant as di- rected above. 511. The bills made by the Superintendent of Cars must be transmitted, with duplicates attached, to the Auditor. 512. Whenever the Superintendent is in doubt as to the justness of a charge, he will correspond with the company interested and agree with it, if possible, in reference to the charge before making -a bill. 513. Upon receipt of the accounts referred to above, the Auditor will enter the originals in his distribution book and transmit the duplicate bills to the Local Treasurer for collection. 514. The foregoipg rules do not apply to re- pairs put upon new cars or engines, belonging to other roads, in transit over the company's lines : such repairs are to be treated the same as accounts against " Various Persons," described elsewhere herein, 515. The amount of the repairs on such engines or cars, with fifteen per cent, added thereto, will be collected of the station agent by the shop clerk, and transmitted to the Local Treasurer. 516. The station agent advancing the amount should way-bill the equipment when it goes for- ward, adding the amount paid as advanced charges. 96 RAIZ WA T BISB VESEMENTS. 517. "Audited Bills." 518. Vouchers are required to be made in favor of each individual, firm or corporation (except for balances of joint traffic accounts with railroad and transportation companies), for any amount there may be due to them by the company ; except wages of employes as entered on the pay-roll. 519. The voucher, after reciting the name, place, date and other particulars of the account, must specify on the face of each, and again under the filing, the account or accounts to which the same is chargeable.' Vouchers for expenses must specify each item in detail ; vouchers for material must also specify the items and the price of each j vouchers for labor must specify the month and time worked, rate, and amount. Bills must be vouched for by the head of the department in which the expense was incurred. 520. All vouchers and pay-rolls (the aggregate of the latter) are required to be entered upon the general distribution book kept in the office of the Auditor, the vouchers being charged therein, as entered, to the several shops, storehouses and other accounts of the company in exact accordance with the facts. 621. On or about the fifteenth day of each month the Auditor will close the distribution book ZAILWAT .DISBUBSEMENTa, 9T for the preceding month (having been careful meanwhile not to include any account not belong- ing in such month or preceding months), anil will furnish the Local Treasurer with a Eecapitulatibn of all the charges made during the month, in form somewhat as follows, viz : 523. 1st. The amount chargeable to the Pur- chasing Agent and to each shop and storehouse. 523. 2d. The amount chargeable to coal. 624. 3d. The amount chargeable to wood; 525. 4th. The amount that is chargeable directly from the vouchers to the different operat- ing accounts, the names of the accounts being given in the order directed herein. 526. 5th. The amount chargeable to the differ- ent railroad companies and transportation lines. 527. 6th. The amount chargeable (from vouchers) to Various Persons. 628. 7th. The amount chargeable to each con- struction account.' 629. 8th. The amount chargeable to Equip- ment. 630. 9th. The amount chargeable to the other accounts specified herein, in the order given. 531. 10th. The amount chargeable to the dif- ferent classes of earnings. 9 98 RAILWAY DISBVSSEMENTS. 532. llth. The amount chargeable to other accounts, giving each separately. 533. The pay-roll of the company is charged by the Auditor to Material. Afterwards Material account is credited in the oflSce of the Local Treas- urer and the various accounts charged in accord- ance with the distribution books and statements made as directed herein. 534. "VarioTis Persons." 535. This account represents the charges of the company against individuals and corporations (except railroads, transportation companies and local traffic accounts), for amounts due to the com- pany from such individuals and corporations. 536. All bills of this character are entered on the Register of Various Persons Bills in the office of the Auditor, each bill being credited to, the ac- count or accounts entitled to it. For instance, a bill against John Doe for old material delivered to him at some shop is credited, on the distribution book, to the shop delivering it. 537. At the close of the month, the Auditor furnishes a recapitulation of the Register of Vari- ous Persons Bills to the Local Treasurer, which recapitulation is posted by the latter on to the gen- eral books, to the credit of the several accounts ItAlLWAY DISBUBSEMENTS. 99 specified. The recapitulation should be arranged generally in the order directed for the audited bill statement. 638. Clerks at shops and storehouses will be governed by the following rules : 539. 1st. No material or property is to be sold to any individual or corporation, i. e.. Various Per- sons, except upon a written order from the General Manager or other authorized officer. 54-0. 2d. No labor is to be performed for Various Persons except upon a written order from the General Manager or other authorized officer. 541. 3d. When material or property is sold, or labor performed for Various Persons, collect for same at the time the material is delivered or the work performed, adding in all cases ten per cent, to the regular price, unless expressly directed to the contrary. 542. 4th. The money collected from Various Persons must be forthwith transmitted, by express, to the Local Treasurer. > 643. 5th. A statement or cash slip must in all cases accompany the money, giving name of person to whom it should be credited by the Local Treas- urer, and what the money was collected for. 544. 6th. On the last day of each month, shop clerks will send to the Purchasing Agent a detailed 100 RAILWAY DISBURSEMENTS. report of all material and property sold, and of all labor performed for Various Persons. 545. 7th. This report will give the date the material was delivered or the labor performed ; 546. 8th. The name of the person or corpora- tion; 547. 9th. A description of the article sold or the service performed ; 548. 10th. The price received for same ; 549. 11th. The total amount. 650. In inserting the account to be credited in the column headed " Credit to," the three rules following govern : 551. 1st. The amount of labor performed should be credited to the shop where performed. 552. 2d. The value of the material, if taken from the stock on hand, should be credited to the shop or storehouse. 553. 3d. The ten per cent, added should be credited to " Premium Account." 554. Directly underneath the " total amount " for each person, or corporation, insert the ten per cent, directed above to be collected. 555. The amount of the report to the Purchas- ing Agent must be footed, and must be made to agree exactly with the amount charged up to Va- HAIL WAY DISBUBSEMESTS. 101 rious Persons on the distribution books transmitted to the Local Treasurer, less the 10 per cent. ; the items should check exactly with the cash remitted to him. 556. A blank report should be sent to the Pur- chasing Agent by clerks at shops and storehouses when there is no charge againsfVarious Persons. 657. Immediately upon the receipt of these re- ports, the Purchasing Agent will cause bills to be made, in duplicate, against each account appearing under the head of Various fersons, specifying on the bills the accounts to be credited. 658. These bills, with the reports, will at once be transmitted to the Auditor. 669. Upon the receipt of the bills, the Auditor will compare the same with the reports from clerks at shops and elsewhere. 660. The bills will then be entered, the dupli- cates being transmitted to the Local Treasurer. 661. The original bills against railroad compa- nies and Various Persons must, after approval, be filed in the office of the Local Treasurer, the ledg- ers for these accounts being kept in that office. 662. When labor is performed for Various Per- sons elsewhere than at the shops and storehouses, the person in charge must collect for same, transr mitting the amount to the Local Treasurer with statement of the names of the parties from whom 9» 102 SAIL WAY DISBURSEMENTS. collected, and what for; a correct Various Per- sons bill being filled out against the party or par- ties and transmitted to the Auditor for entry on the books of the company. 563. A distribution book is kept in the office of the Auditor, in which is entered all bills against railroad companies" except those for balances on joint traffic account. This distribution book is kept and accounted for in all respects the same as the Eegister of Various Persons Bills. 564. " Miscellaneous." 565. The time or salaries of the heads of sh'ops, foremen, clerks, storekeepers, superintendents of bridges and buildings, and the foremen thereof, should be equitably apportioned and charged out to the several accounts or works in progress, the basis being the amount of time devoted to each, as nearly as the same can be determined, except that no charge should be made against any labor ex- pense account. 666. In charging up items of expense not spe- cifically mentioned or covered herein, they should be charged the same as in analogous cases provided for in these regulations', taking them as a whole. 567. When a road accountant is in doubt as to what account an item should be charged to, he SAIL WA r DISB URSEUENTS. ■ 103 will refer the matter to the Local Treasurer for advisement. 668. It is the duty of the road accountants to keep tiiemselves fully advised, by. careful observa- tion and intelligent inquiry, in reference to the na- ture, character and scope of each and every ac- count to which material ijnd labor are charged on the distribution books and accounts. 669. In writing up the general books and ac- counts of the company, the Local Treasurer is, in the main, entirely dependent upon the information which he gathers from the books and statements received from those who write up the expense and other accounts ; it is therefore of the utmost im- portance that they should at all times be painstak- ing and vigilant in the discharge of their duties. CHAPTEE III. DIRECTIONS IN EEFEEENCE TO KEEPING THE WAGES OF EMPLOYES ; THE REMAINING BOOKS AND ACCOUNTS THAT ARE USED IN CONNEC- TION WITH THE DISBURSEMENTS AND HOW THEY SHOULD, SEVERALLY, BE KEPT. 570. Keeping the Time of .Men employed at the Shops and Storehouses. 571. The time of all men employed in or about the shops must be taken as follows, viz : 672. 1st. At the time designated for com- mencing work in the mormng, the time-keeper will take his stand at some convenient place. 673. 2d. AH men employed must pass before him personally, each one giving hi,s name. 674. 3d. As the names are called, the time- keeper must check them with the names as pre- viously entered on the " Call Roll Sheet " [Form 1, Appendix] ; the names not checked will thus com- prise the list of absentees. 575. 4th. At some period in the forenoon, to be changed from day to day, the time-keeper will visit each man personally, at his work, and will BAILWAr DISBUBSBMENTS. 105 check him on his time-book or " Blotter " [Form 2, Appendix], and will ascertain and note down the nature of the work he is engaged upon, so that the same may be charged up to the proper account on the distribution books. 576. 5th. At one o'clock, or the time desig- nated for commencing work after dinner, the men will again appear before the time-keeper and give in their names to be checked, the same as in the morning. 677. 6th. The time-keeper will take "quar- ter " time, [Form 2, Appendix,] at some period in the afternoon, to be changed from day to day ; he will visit each man the same in all respects as directed for the forenoon. 578. 7th. When operatives are at work at other than regular hours, when the time-keeper is absent, the foreman of the gang, or chief person in charge, must certify to the clerk the actual number of hours worked by each man, and the account to which his labor should be charged. 579. 8th. These certificates, [Form 8, Ap- pendix,] must be filed by the clerk for reference. 580. 9th. In each and every case where an employe of the shops fails to be on hand when time is taken, he will be " docked " a quarter of a day, unless otherwise directed by the head of the shop. 106 BAILWAT BISBUBSEMENTS. 581. 10th. When no deduction is made from a man's wages on account of his being absent, as specified, the shop clerk will note on the time- book, in red ink, under the person's name and opposite the proper date, the amount allowed him by the head of the shop which otherwise would have been deducted from .his pay, as, " Extra, 70 cents." 582. 11th. On the first day of each month, the names of the men employed in or about the shops must be written in alphabetical order on the call-roll sheet. 583. 12th. When the time is taken in the morning, the names will be checked on the call- roll, as the men appear ; at noon th^ names will be counterchecked. 584. 13th. In taking the time and distribution of labor at quarter time (in the forenoon and after- noon), use the blotter. 585. 14th. Write the names in the blotter in alphabetical order as directed above, using as many pages during the month as may be necessary. 586. J5th. Compare the blotter with the call- roll sheet, and copy the particulars from the blot- ter on to the time-book and distribution book daily. 587. When the shop clerk does not personally take the time of the men appearing on the shop roll, the person or persons who take the time are RAILWAY DISBURSEMENTS. 107 subject to dismissal by the shop clerk, and. they must perform such duties under the general direc- tion of the shop clerk, and in conformity with the instructions contained herein. 588. Keeping the Time of Engineers and Firemen. 589. The basis and manner of computing the wages of engineers is to be determined by the General Manager or Superintendent of Machinery, and the account of the same is to be kept by shop clerks in accordance therewith, under the instruc- tions of the master mechanics at the several shops. 590. When the pay Is based on mileage, say one hundred miles per day being allowed, whether distance is run or not, and a pro rata excess Is fur- ther allowed, on the basis of the wages for the first one hundred miles, on the number of miles trav- eled over one hundred, the wages due for the ex- cess mileage must not be inserted until the end of the month, and must then be figured accurately on the basis of the total excess for the month, as di- rected further on. 591. The time of engineers and firemen while at work in the shops must be charged 'in the dis- tribution of labor book, the same as time of me- chanics or other shop operatives, to the account that they are actually at work upon. 108 SJILWAT DISBVESEMENTS. 692. In making up the pay-roll, the amount of wages due them for shop work must be added to the amount due them for running time, and the total amount put upon the roll, so that their names will appear but once upon the pay-sheet each month. 693. When engineers and firemen are at work in the shops, their time for such work must be kept upon a separate time-book ; these time-books, also the special report of their shop labor, must be sent by the country shops to the main shop or office for their division, where the time and pay-roll of engineers and firemen is made up. 594. The special report [Form 27, Appendix] of engineers' and firemen's shop time must be sent forward to the Local Treasurer with the pay-rolls and time-books for each division. 696. Any bonus allowed engineers or firemen to which they are not entitled under the strict construction of the rules, note, in red ink, on the time-book. 596. Keeping the Time in the Buildings and Bridge Department. 597. The foreman of each gang must be sup- plied with a time-book. [Form 6, Appendix]. BAIL WA T DISB VBSEUBNTS. 109 698. At the close of each day, and oftener when necessary, the actual number of hours worked by each man must be recorded in the time book. 699. The amount of wages due to each man should be computed for the gross time worked during the month, instead of computing the wages daily. 600. " Keeping the Time of Trackmen." 601. The foreman of each track gang must be supplied with a time book [Form 8, Appendix] which he is required to enter up, in all respects, as directed above for buildings and bridges. 602. " Miscellaneous." 603. At stations and other points not provided for above, where men are employed by the day or hour, the person in charge is required to enter the time daily in the time books [Form 7, Appendix], which will be provided, on application, by the sta- tionery clerk. 604. In keeping the time, deduction must be made for any absence from duty except on the company's business. 10 no SAILWAT DISBURSEMENTS. 605. When men who are employed by the month upon trains, and at shops, stations and else- where along the line, are absent, the amount of wages that would accrue during such absence must be deducted, the basis being the number of working days in the month. 606. " Shop Time Book." 607. The heading of the book for entering the wages for shops and storehouses [Form 4, Ap- pendix] provides for the name, occupation and rate. The columns provide : 608. Ist. For the date ; 609. 2d. For the time w.orked, the time worked each day being entered opposite the day of the month, as printed in the date column ; 610. 3d. For the account or accounts to which the labor should be charged. 611. At the close of the month,, the shop time book should be headed for the succeeding month with the names of all employes, without exception, connected with the shop. 612. Commence with the name of the head of the shop, clerk and storekeeper ; following these, the names should be arranged in alphabetical order, after the foreman, for each gang of men. RAIL WAT DISBURSEMENTS. Ill 613. Give the first name of each employe in full, in order to prevent confusion. 614. The surname should always be written first ; as Doe, John or Roe, Richard, then the rate of wages and the nature of their occupation. 615. The names should be classified uniformly, according to the occupation of the men and the ar- rangements of the shops, classing the gang of ma- chinists together, the gang of carpenters, the gang of blacksmiths, th^ sans of laborers and so on. ; 616. The names should be arranged in like manner on the pay-roll, so that the men can be got together under their respective foremen for identi- fication and payment by the paymasters. 617. In entering up each day the time in the time book, from- the blotter used while checking the men, the number of hours worked should be placed in the first column opposite the date; the name of the account or accounts to which the time is to be charged should then be entered on the same line. Thus, if, in a day of ten hours, six hours were spent on repairs of freight cars and four on engine No. 125, it will read «i c S 6— Freiglit cars. 018. ^ 4_Engrine No. 125. 619. At the end of the month each man's time will be footed, the total number of hours multi- plied bjc the rate per hour, and the amount in dol- lars and cents carried out, thus : 112 JiAlLfTAT DISBURSEMENTS. "260 hours at 30c., $78.00." 620. If the rate of wages should be changed during the month, it would be necessary to carry out the amount as above at each rate. 631. The footings and extensions of the time ■ book should always be examined and checked by a second person, so as to insure accuracy and relia- bility. 622. This book must be completed and sent for- ward with the pay-roll to the division superintend- ent, on or before the 2d of each month. 623. A separate time book must be kept for the machinery "department and car department respec- tively ; two time books being kept for each when the number of men employed is large, and efficiency can best be secured thereby. 624. These time books, as well as the time books described further on, must be certified as correct by the time-keeper and must be sent with the pay- rolls by the division superintendents to the office of the Local Treasurer, to be filed. 635. " Engineers' and Firemen's Time Book (for Running Time)." 626. This book [Form 5, Appendix,J is. written up mainly from the data furnished by the Register BAIL WA T DISB UBSBMENTS. 113 of Engines Arriving and Departing kept at the different roundhouses ; the accuracy of this regis- ter is further verified by carefully comparing with the mileage report rendered by each engineer to the master mechanic monthly, showing the dis- tance run and the points, from and to, each day. 637. The headings of the engineers' and fire- men's time book have spaces allotted for the name and rate : the columns provide : 638. 1st. For the date ; 639. 2d. The number of hours to which he is entitled, not including anything due him for any excess mileage made ; 630. 3d. Number of engine ; 631. 4th. Point from which it ran; 633. 5th. Point to which it ran ; 633. 6th. Columns for passenger, freight, wood, gravel and switching mileage respectively ; 634. The number miles run, except by gravel and switching engines, being based on the distances as shown by the time table ; 635. 7th. Remarks; 636. 8th. Total footings at bottom of book. 637. For the purpose of arriving at an approxi- mate estimate (for statistical purposes) of the num- ber of miles run by gravel and switching engines, 10* 114 a AIL WAT DISBURSEMENTS. while on duty, the former will be estimated to run eight miles per hour, and the latter six miles per hour. 638. At the end of the month, the actual num- ber of hours that the engineer or fireman is entitled to for excess of mileage made over the stipulated one hundred miles per day (supposing that to be the basis) must be ascertained from the mileage columns referred to above, not including gravel and switching. 639. To illustrate : suppose an engineer makes 145 miles per day for 15 days in a month ; he is not to be allowed one and one-half day's time for each day of 145 miles run, but at the end of the month the exact total number of miles run for the days in which the mileage exceeded 1.00 miles per day is to be divided by 100, thus : 15 days at 145 miles each, 2,175 — which, being divided by 100, gives him 21f days. 640. The actual number of hours to which the engineer or fireman is entitled for running time having been ascertained, the same should be in- serted at the bottom, multiplied by the rate, and the total amount of wages due extended. "O^ 641. Beneath the amount due for running time, as described, a memorandum should be made of the number of hours shop time worked, the rate for same, and amount. BAIL WA r DISS UnSEMBNTS. 116 642. The time book is now in shape for draw- ing off the pay-roll for engineers and firemen. 643. The book must, however, be submitted to the master mechanic before making the pay-roll. 644. The column for remarks will also be used to explain the character of any unusual work that may be done, such as construction ; care being taken to give the location, etc. 645. The time book must be sent forward to the division superintendent, with the pay-roll, on or before the second day of each month. 646. " Time Book for Buildings and Bridges." 647. The headings of this book [Form 6, Ap- pendix], make provision for the name of the employe, his occupation, and the rate paid him. 64g. The columns of the book provide for : 1st. The date ; 2d. The total time worked each day ; 3d. Location, name and description of object upon which work is done ; 4th. Repairs — freight and passenger buildings ; 5th. Eepairs shops," turn-tables, and engine houses ; 6th. Repairs water stations and fuel sheds ; 7th. Rebuilding buildings ; 116 SAIL WAT DISBUSSEMENTS. 8th. Construction buildings; 9tli. Eepairs bridges and culverts ; 10th. Eebuildino; bridges and culverts ; Uth. Repairs fences, gates, crossings, and stock yards ; 12th. Construction fences, gates, crossings, etc. ; 13th. Miscellaneous work not otherwise enu- iinerated. 649. At the close of the month, add up each column and enter the footings in hours at the bottom, opposite the word " totals." 650. The total footings of all the columns, added across, must agree exactly with the footings of the column headed " total time worked." 651. The total amount of wages due an em- ploye, in dollars and cents, should be entered be- neath the total time worked. 653. Observe the following, in writing up this book : 653. The rules laid down elsewhere herein in reference to repairs, rebuilding, improvements, construction, etc., must be faithfully observed in carrying out the extensions. 654. The total time worked each day must be carried out daily into the proper column or col- umns. 655. From these books, kept by the foremen of gangs and written up as directed, the Superinten- BAILWAir DISBUSSEMMNTS. IIT dent of Buildings, or the accountant in charge, will write up the " Distribution of Labor Book," as described further on for shops. 656. These books must be sent forward by the foremen of gangs to the Superintendent of Build- ings and Bridges on the night of the last day of the month ; the Superintendent of Buildings and Bridges will forward it to the division superinT ^tendent on the 2d of each month. 657. Wherever reference is made herein to shops, shop clerks, road accountants, etc., such reference will be understood to include the depart- ment of buildings and bridges, the same distribu- tion books for material and labor disbursed being required from each. 658. "Track Time Book.' 659. A track time book, [Form 8, Appendix] is required to be kept by foremen in charge of gangs of track laborers, by gravel train conductors, and by foremen of gravel pits, stone quarries, etc. 660. It must be written up daily as follows : 661. The headings of the book provide for th^ name of the employe, occupation, rate, and amount. 663. The body of the book provides : 118 MAIZTTAT DISBURSEMENTS. 663. For the number of hours worked each day, to be entered in the column for " total time worked," opposite the date and carried out into the column or columns as enumerated below, viz. : 664. 1st. General Repairs Track. — In col- umn headed " General Eepaics Track," enter the time consumed in cutting and relaying old iron ; repairing crossings and side tracks ; taking up old side tracks ; repairing and surfacing track, and all other ordinary repairs not otherwise enumerated below. 665. 2d. Laying Ties. — Includes time ex- pended in taking up and disposing of the old ties, and laying the new ties. 666. 3d. Laying Iron and Steel Rails. — ^In- cludes removing old iron, laying the new, reroUed and repaired iron and steel in its place ; the ordi- nary surfacing at the time the iron or steel is laid, and loading the old iron or steel to be sent away. When it is new iron or steel that is being put down, write new iron or steel opposite, under head pf remarks. 667. 4th. Ditching. — In this column, enter the time used in opening, clearing, and widening ditches, and cutting down or bracing embank- ments. 668. 5th. Freshet Repairs. — Includes the time consumed in repairing damages to track caused by BAILWAY DISBURSEMENTS. 119 freshets. Give explanation of charges to this ac- ,count. 669. 6th. Enter time of night watchman or track-walkers. 670. 7th. Ballasting Track. — Including work done in gravel pit, hauling gravel and stone, quar- rying and breaking stone for ballast, and raising track with gravel or stone ballast. In all cases, state on what division, sub-division, and section the gravel or ballast is to be used, so that the ex- penses of labor, etc., may be properly charged. 671. 8th. Construction of New Side Tracks, — Includes all time consumed in grading, laying new side tracks, lengthening, and extending old side tracks. Give location. 672. 9th. Clearing Track of Snow,and Cutting Weeds, Brush and Crass. — Includes clearing the same from the track, and moving and burning weeds, brush and grass inside the fences. 673. 10th. Repairing Fences, Cotes, Crossings and Stock Yards. — ^Includes labor of repairing and rebuilding. The construction of entirely new fences or stock yards, at places where they have not be- fore existed, should be entered in the " Miscella- neous" column. 674. 11th. Repairing Bridges and Culverts. — Includes all time consumed in repairing or strength- ening bridges and culverts. 120 RAILWAY DISBVE8EMENT8. 675. 12th. Re-loading Freight, Getting Cars on Track, etc. — Includes time watching and reload- ing freight into cars, getting cars on the track when disabled by wreck, smash-up, or from any other cause. It also includes time consumed in picking up and hauling to station lumber or other freight lost off along the line. Give particulars. 676. 13th. Station Labor. — Includes pumping water at stations,* assisting station agents in load- ing or unloading freight at stations, or other sta- tion labor, such as tending switches, etc. Give name of station. 677. 14th. Repairing Telegraph. — Includes time devoted to repairing or looking after telegraph lines. 678. 15th. Miscellaneous and Remarks. — Un- der this heading place all such items or charges as do not properly belong under the other headings, such as watching fuel, loading and unloading wood, etc., giving a clear and concise explanation of the charge in every case. This column will also be used for the purpose of explanations, whenever the same are required, or are rendered necessary to enable the officers to perfectly understand the nature of the work and where it was done. 679. Foremen are required to enter the distri- bution of labor in this book, in a plain, legible manner, at the close of each day's work, and oftener when necessary. XAILWAY DISBURSEMENTS. 121 680. At the close of the month add up each column, and enter the footings, in hours, of each column in the proper place at the bottom, opposite the word " totals," being careful to see that the footings of all the distribution columns added across agree with the footings of the column headed " total time worked." 681. The amount in dollars and cents must not be entered In book by foreman, except the total amount of wages due. 682. This book must be sent forward promptly, with the time-roll, on the evening of the last day of the month, to the Roadmaster. 683. The Roadmaster will forward the time books with the time-rolls the night of the first day of the month to the Division Superintendent. 684. The Track Time-Roll referred to above [Form 9, Appendix], provides for the name, oc- cupation, time, rate and amount for each employe as shown in detail on the time book. 685. Cominencing on the first line after the last name entered on the time-roll, the following cer- tificate of the correctness of the roll must be writ- ten, and must be signed by the foreman of the section, viz : 686. " / hereby certify that the foregoing men were actually employed during the time stated, and at the rate stated." 11 122 SAILTTAT DISBURSEMENTS. 687. There must be no blank lines above the signature of the foreman. 688. Under the head of " Remarks " the fore- man will enter opposite the name any necessary information, such as " time given," etc. 689. The Roadmaster vrill approve the time- roll, if the time is correct, directly under the sig- nature of the foreman, and forward the same to the Division Superintendent on the night of the first day of each month. 690. Miscellaneous Time Books. 691. These books are arranged with a column for the names, also with columns for each day in the month, the number of hours worked each day by the employe being entered in the proper date column opposite his name. At the close of the month the number of hours worked must be footed across and entered in the column provided ; the number of hours should then be multiplied by the fate, and the amount due extended. 692. Time books are required to be kept at all stations and places (not otherwise provided for herein) where men are employed by the day or hour, the name of every person employed at such stations or places being entered in alphabetical JIAILWAT DISBURSEMEIfTS. 123 order, after the agents and clerks, the different gangs being kept together. 693. These books, with the time-rolls, must be sent to the division superintendents on the first day after the close of each month. 694. The Miscellaneous Time-Rolls [Form 9, Appendix] referred to are in all respects similar to the Track Time-EoU already described. They must be made out by agents, conductors, and others in charge of miscellaneous gangs of men ; they must be made in the same manner as ''directed for trackmen and must be signed by the agent or whatever person is in charge of the men. [See Eules 685 and 6.86.] 695. These time-rolls must be sent to the-Divi- sion Superintendent on the first day of each month. 696. Distribution of Labor Book for Shops. 697. This book [Form 7, Appendix] is kept as follows, viz : 698. The name of the account is entered at the top of the page. 699. The name, occupation and rate of the operative are entered in the columns provided. for that purpose. 124 SAILWJT DISB UBSEMENTS. 700. Opposite the name, in the column for the day of the month upon which the labor was per- formed, enter the number of hours worked on such day. 701. At the end of the month add the number of hours across, multiply by the rate, and insert the amount in the total column. 702. The accounts are opened in this book in accordance with the instructions and in the order directed elsewhere herein, for all labor performed at the different shops and storehouses. 703. The amounts charged to the different accounts are copied daily, from the time books already described. 704. The labor performed by each man at or connected with the shops or department of build- ings and bridges is charged to the account or ac- counts upon which he actually worked. 705. At the principal shops, where the pay-roll for engineers and firemen is made, the total amount of the engineers' and firemen's pay-roll, less the amount included in same for shop time (as shown by the special reports of time worked by engineers - and firemen at shops), must be entered herein under the account for "Engineers, Firemen and Wipers." 706. Before the book is closed, the wages of the Master Mechanic, foremen, and clerks must be ap- BAILiTAT DISBURSEMENTS. 125 portioned and charged to the different accounts as directed elsewhere herein. 707. The book should be headed so as to have sufficient room for each account for one month. 708. A separate account must- be opened with each outside individual, firm, or corporation (" Various Persons ") for whom labor is performed. 709. A recapitulation of all the accounts in this book should be made at the end of the month, on the last pages in the book, the recapitulation to commence with the operating accounts, the same being arranged in the form and order designated elsewhere herein. For instance, in opening the recapitulation give : 710. 1st. The engine of the lowest number upon which work has. been done ; 711. 2d. The page of the book on which it is to be found, and, 712. Lastly, the total amount of labor expended on it, for example : 713. Engine No. 1, page 12, $1216.30. 714. And so on through all the accounts in the book. 715. The recapitulation must be footed. 716. A summary of the recapitulation must fol- low the latter, which must also be footed. 717. The summary must give the: 126 SAIL WAT DISBURSEMENTS. Total amount labor expended on Engines and Tenders, $ Total amount labor expended on other accounts, except Various Persons $ Total amount labor expended for Various Persons, $ Total. $ 718. The total footing of the recapitulation should agree exactly with the total of the pay-roll. 719. .At the principal shop of the company the accountant will make two distribution books, one for locomotives, and one for all other accounts, the total of the former being embraced in the summary of the latter. 720. When the time on two or more rolls is included in the distribution book, a summary must follow the recapitulation, showing the name of each roll distributed and the total amount of each. 721. This summary must be footed and must agree with the total of recapitulation. 722. A distribution book similar in all respects to the foregoing is required to be made for the dis- bursements in the department of buildings and bridges. 723. Following the recapitulation, the distribu- tion book must be signed by the accountant in charge, the signature following the subjoined cer- tificate : 724. '■'■ I hereby certify that the above recapitula- tion is a correct record of all labor performed." SAIL WAT DISBVBSEMENTS. 127 725. The Distribution of Labor Book is to be sent to the Local Treasurer, through the office of the Division Superintendent, not later than the fourth of the month. It is used by him after ex- amination as a journal voucher, the totals being posted directly to the corresponding accounts on the operating books. 726. Distribution of Track Labor. 727. This blank [Form 16, Appendix] possesses the columns necessary to recapitulate the different classes of labor performed by track men, including the miscellaneous, as entered in the track time books already described : it also gives the location and number of sections and provides forgiving the amount of wages due each person, 728. Upon receipt of the track time books at the office of the Division Superintendent, the to- tal cost of time expended by each man, as reported by hours in such books, must be entered in dollars and cents upon this sheet, the sections following each other in regular order. 729. The total number of hours worked by each man must also be entered on the blank in the place provided : this information (the aggregate number of hours) is required for the purpose of arriving at the average number of men employed per mile of track. 128 SAIZWAr DISBVBSEMENTS. 730. The total cost of labor, and the number of hours, for the different sub-divisions of the road, must be footed separately. 731. Following the totals for the last sub- division, a recapitulation of the several sub-divis- ions must be entered. This recapitulation must be footed, and the total amount must agree ex- actly with the aggregate footings of the track, gravel pit, and gravel and wood train pay-rolls. 733. For the purpose of making comparisons of the cost of labor with the preceding year, and for the purpose of getting the data in shape for printing the monthly statistical statement of track labor, the particulars (totals) for each sub-divis- ion must be copied in regular order on the blank provided for the " Recapitulation of Cost of La- bor Performed by Trackmen." [!l^orm 17, Ap- pendix.] 733. Also insert in such blank in the columns provided, opposite the name of the sub-division : 734. 1st. The total number of hours worked last 3'ear ; 735. 2d. The total number of hours worked this year \ 736. 3d. Number miles of track ; 737. 4th. The number of men emploj'ed per mile of track last year ; XAILWAT DISBURSEMENTS. 129 738. 5th. The number of men employed per mile of track this year ; 739. 6th, The total average cost per mile ; 740. 7th. The average cost per mile for re- pairs of track proper. 741. This recapitulation should riot be footed. 742. Include in the foregoing statement for each sub-division the wages, etc., for all bridge watchmen, flagmen at crossings, and others be- longing to track prqper whose names may not appear on either of the time books referred to above. 743. This statement must be sent with the time books and distribution of track labor sheets to the Local Treasurer by the 7th of each month, or earlier, if possible, a copy being kept in the office of the Division Superintendent. 744. Distribution Sheet for Miscellaneous Pay-RoUs. 745. Provision having been made herein for the distribution of the time of operatives engaged at shops and storehouses, engine.ers, firemen, and employes connected with the department of build- ings and bridges, the miscellaneous rolls remain to" be provided for. 130 RAILWAY DISBURSEMENTS. 746. A distribution sheet [Form 10, Appen- dix] for the labor of the employes engaged in the departments of the service other than those named above is required to be made each month and returned to the Local Treasurer, with the pay-rolls for such departments, on or before the 5th of each month, viz. : 747. General office roll. 748. Station rolls. 749. Train rolls. 750. Track rolls. 751. Wood and gravel train rolls. 752. And any other rolls there may be. 753. The columns of the distribution sheet for miscellaneous pay-rolls provide for : 754. The name of the pay-roll to be distrib- uted ; the account or accounts which it is charge- able to, and, finally, the amount. 755. The distribution of station and train pay- rolls must be made from the distribution books and time rolls ordered to be made by agents and conductors. The distribution of track labor, al- ready described, affords the information required in distributing ,the track roll, and wood and gravel train roll. Other miscellaneous rolls should be, in like manner, distributed iu accord- ance with the facts. RAILWAY DISBUnSEMENTS. 131 756. The charges to the different accounts must be made in accordance with the directions contained herein. 767. The distribution of each pay-roll must be entered separately. 758. The distribution statement must be footed and the aggregate amount entered. 759. When work is done by operatives, classed under the head of miscellaneous, for any railroad or individual from which this company should receive payment, a Various Persons bill [Form 56, Appendix] must be made by the Superin- tendent or person making the " Distribution of Miscellaneous Labor," against the said railroad or individual, specifying fully the nature of the charge. 760. This bill must be sent to the Auditor, a duplicate of it being attached for the Local Treasurer. 761. Charge the labor for which the bill is made, in the distribution sheets, the same as if it had bee.n performed for this company. 762. On the back of the bill designate the ac- count or accounts entitled to credit, i. e., those that have already been charged with the amount of the labor. 132 SAILWAY I>ISBURSEMENTS. 763. Pay-RoUs. 764. The name of each and every employe of the company is to appear upon its pay-roll [Form 11, Appendix], and no employe's, name is to ap- pear upon more than one pay-roll (except in case of transfer of employment to another department of labor, or from one division to another, in the middle of the month), or in more than one place upon any roll. In connection with this, see rule 283. 765. The sheets of the pay-roll should be numbered consecutively, on the upper right-hand corner. 766. In all cases where an employe has left the service of the company during the month, and has had a time ticket given to him, his name should appear on the roll in its proper place, and the words " time given " written opposite to it in column headed " Received Payment." 767. All deductions to be made from the wages of the men, to be collected by the Pay- master, must be entered in the column headed " Paid on Account," noting directly above what the deduction is for. 768. In copying the pay-roll, the name of the person or persons in charge must be given first, then the clerical force ; afterwards the names of MAIL WAT SISBVnSEMENTS. 133 the men employed must be arranged in alphabet- ical order under and following the name of the foreman for each gang. 769. The men on the pay-roll must be num- bered, the number being entered at the left of the name, close up. Number the first man in each gang No. 1, and so on consecutively to the next gang. 770. In making the engineers' and firemen's pay-roll, the number of miles run must be en- tered in the column provided. A memorandum must be made opposite for the amount allowed for shop time ; , also the amount of any bonus allowed. *" 771. The pay-rolls for the shops, storehouses, engineers and firemen, and buildings and bridges, are to be made out immediately after footing and extending the time books at the close of- the month. They must be completed and sent for- ward with the time books to the division super- intendents not later than the 2d of the ensuing month. 773. Directly underneath each gang or class of men employed at shops and storehouses, the fol- lowing certificate must be written : This certifi- cate must be signed by the foreman, or person actually in charge of the men : 12 134 BAIL WA T DISB UBSEMENTS. 773. "i" certify that the foregoing men were employed as stated. 774. (^Signature") Foreman." 775. Before signing his name, the foxeman is expected to read over carefully the list of men employed under him, as set forth on the pay-roll. He must also examine the rate of wages each man receives, time allowed, etc. 776. On the last sheet of the pay-roll for each shop and storehouse, giving the total footings of the pay-roll, the following certificates must be prepared by the shop clerk ready for signing : 777. "Z hereby certify that the foregoing pay- roll is correct Shop Clerk." 778. "/ have examined the foregoing pay-rolh- and find it cotrect. Master Mechanic" (or whatever title the head of the shop may have.) 779. ''Certified to Supt. of Cars" or "■Superintendent of Machinery." 780. " Vouched for. Superintendent." 781. "Approved Creneral Manager." 782. "Extensions and footings examined." Paymaster." 783. When the pay-rolls for several shops, located on one division, are bulked together in one roll, enter on the inside of the front cover of BAIL WA Y DISS VBSEMENTS. 135 the book the numbers of the different folios upon which the different signatures, except the fore- man's, as directed above, appear. 784. The class of rolls made at shops must be signed and sent to the division superintendents on the second of each month, to be examined and vouched for by them, and sent forward to the Local Treasurer without delay. 785. The pay-rolls should be forwarded to the Local Treasurer at the very earliest practicable moment each month, as the accounts in his ofSce are held in abeyance until the receipt of all the pay-rolls from the division superintendents. 786. Each pay-roll must be properly bound, with good substantial wrapping paper, in the office where it is made, the name of the roll be- ing legibly written on the cover. 787. The pay-rolls must not be folded, but must be sent forward in the tubes provided for that purpose. 788. Time Tickets. 789. A time ticket [Form 13, Appendix] or certificate, embraces the particulars of the ser- vice performed by the person in whose name it is drawn: It must be filled up in exact accordance with the requirements of the blank. 136 RAILWAY DISBVBSEMENT^. 790. Time tickets must not be given except to persons leaving the employ of the company. 791. Time tickets will not be given to persons whose pay has been garnisheed, except upon a written order from the General Solicitor. 792. Time tickets must never be given after the pay-roll has been sent in, without first advis- ing with the Local Treasurer or Paymaster, and receiving a written reply that the roll has been marked opposite the (giving his name) person's name, "Time given." 793. After such reply, and not before, a ticket may be given to the person. 794. Time tickets issued at shops must be .signed by the head of the shop, and must be countersigned by the shop clerk. 795. Time tickets issued to persons other than those appearing on the shop pay-rolls must be" signed by the Division Superintendent, or such person as he may, in writing, designate, a record of all such tickets being kept in the office of the said Superintendent. 796. When a time ticket is given, the stub must in every ease be properly filled out. 797. Time tickets must be filled up in ink. 798. They must be numbered. SAILWAr DISBURSEMENTS. 137 799. In filling up the places provided for in- serting the amount, enter only the net amount due the person ; that is to say, make all the de- ductions that are properly chargeable against the person's -wages. 800. When the time roll is made out, and also when the pay-roll is completed, and "before either is copied iu the impression book, carefully com- pare them with the stubs and record books of time tickets issued, writing plainly opposite the name of each and every person who has had a time ticket, " time given." , 801. The words " timegiven " must be written out in full in each and every case. 803. Time tickets issued in accordance with the foregoing rules will be paid, after proper en- dorsement, if presented by the person in whose name they are made, by the agents at such sta- tions as the Local Treasurer may designate. 803. After being paid, the tickets will be stamped and forthwith remitted by the agent, by express, direct to the Local Treasurer, as cash. 804. All time tickets given at or near the gen^ eral office (and in other cases when it is practica- ble and convenient) should be presented for payment by the persons in whose names they are drawn, directly at the office of the Local Treas- urer, or at the office^of the Paymaster. 12* 138 MAIL WAT DISBURSEMENTS. 805. Letters of Advice to Paymasters. 806. When a person leaves the service of the company after the pay-roll has been sent in, and before the Paymaster has begun to pay the roll, a letter of identification [Form 14, Appendix] may be given him, stating the name of the bearer, his occupation, the month and roll upon which - he appears, and the net amount due him. 807. This letter must be signed and counter- signed in all respects the same as time tickets. 808. The stub in the book must be filled up before the letter is detached, 809. This letter must only be given under the circumstances described. 810, Orders on the Paymasters. 811. Orders on the paymasters [Form 15, Ap- pendix] are not negotiable paper, and the com- pany will not recognize that an order has been issued liutil it is actually presented at the office of the Paymaster. 813. The giving of them is not a matter that the company can control or regulate, nor will it guarantee their payment, nor assume any liability for them whatsoever. liAILWAT DISBUBSMMEIfTS. 139 813. No order will be accepted or counter- signed by any officer or agent of the company except the paymasters, and then only after marking on the pay-roll, opposite the person's name, " Order given." • 814. It is expected that every man on the roll will personally appear before the paymasters and receive his pay, and at the proper time and place. 815. The practice of giving orders should therefore be discouraged. 816. In the exceptional cases where it is nec- essary, or the interests of the company make it desirable, that an effort should be made to facili- tate the issuing of an order by an employe for his pay, the officer immediately superior to the said employe should forward the order, with a state- ment of the facts, to the Paymaster, to be by him registered, countersigned and returned. 817. No person in the employ of the company is permitted to discount the pay of an employe, or traffic in time tickets or orders drawn on the paymasters. 818. Distribution of Material Book. 819. This book [Form 23, Appendix] is in- tended to embrace a faithful record of all mate- 140 BAIL tr AT DISBURSEMENTS. rial received, manufactured and disbursed at the several shops and storehouses of the company during the month. 820. The form of the book used is a common " blotter," a column being provided in which is entered the date of Jthe transaction ; a column* in which the articles are specified and the rate given ; a column for the amount ; and a column for the location or name of the object upon which the material was expended, 831. The size of the books furnished to the different shops should be governed by the monthly business of such shops. This rule also applies to t>he Distribution of Labor Book. 832. A Distribution of Material Book is re- quired to be sent to the Local Treasurer, from each shop and storehouse of the company, not later than the 4th of the month succeeding the m6nth for which it is made. After examination the book is used by the Local Treasurer as a journal voucher, the totals being posted from the recapitulation directly to the operating books. 833. The Distribution of Material Book should be headed before the close of the preceding month, and in the following order, viz. : 834. Old Material. - 835. Enter under this account the old mate- rial accumulating at the shop or storehousie, or RAILWAY DISBURSEMENTS. 141 which may reach the shop from points on the road without any invoice, i. e., uncharged old material. 826. At the close of the month add up the amounts for old material and enter the total : fol- lowing this total specify the accounts to which the old material should be credited, the accounts being entered in the order directed herein. 827. Following the account for old material, written up as described above, enter : 828. Material Received from Purchasing Agent. 829. Under this account should be entered all invoices of material obtained by requisition, or received directly from merchants or the Purchas- ing Agent. 830. The date of the invoice should be en- tered in every instance, the name of the firm from which material was purchased, and the amount. 831. At the end of the month the total amount of all invoices, as entered in the distri- bution book, should be carefully footed. 832. The foregoing rule applies to all material received and forwarded. ^833. Material Received from Other Shops. 142 EAIL WA T DISS URSEMENTS. 834. Open a separate account for each shop from which material is received, allowing not less than a page for each"^ thus : 835. Material Received from Blank Shop. 836. The ■ itemized amounts of each invoice should he placed in the inside column, and footed into the outside column. This rule should he followed at all times, when possible, thus secur- ing an extra check upon the footings of the accounts. 837. The invoices should be carefully entered in detail. 838. Material Forivarded to Shops. 839. A separate account should be opened for each shop to which material is shipped, allowing not less than a page for each shop. 840. Invoices of material should be entered up before they are sent out, and again carefully checked when they are returned receipted. 841. Following the foregoing, the accounts are to be arranged in the Distribution of Material Book (as far as possible), in the order named elsewhere herein, commencing with the operating accounts, the first being the engines of the com- pany, arranged as they come in numerical order, opening an account with each engine for which material has been furnished. BAILWAY DISBUBSEMMNTS. 143 842. Accountants must adopt such checks 'as are necessary to make the account of material reported forwarded to any given shop agree ex- actly with the amount of material reported re- ceived by such shop. This can be done by promptly forwarding invoices, and by carrj'ing the discrepancies that arise at the close of the month into the succeeding month's account, by adding to or deducting from that month's account, as may be required ; the clerk that makes . the correction notifying the shop interested that the addition or deduction will be charged or credited in the succeeding month. 843. A separate account should be opened with each and every individual, firm or corpora- tion (Various Persons) for whom material has been expended, or to whom it lias been delivered. 844. Under the head of the respective ac- counts kept in this book, enter in detail, each day, all the material that has been disbursed on such account. 845. A recapitidation of all the accounts in this book should be made at the end of the month on the last pages in the book, the same to be ar- ranged in the order in which the accounts are di- rected to be opened herein, viz. : 846. 1st. Total material received from Pur- chasing Agent, supply store and shops, each sep- 144 XAILTTAT DISBVBSEMENTS. arately, as directed, no account being taken of old material in the recapitulation ; 847. 2d. Material forwarded to other shops, separately ; 848. 3d. Repairs of engines and tenders, giv- ing each engine in numerical order, as : 849. Bngine No. 1, Pagre 23, $67.40. 850. 4th. Other operating accounts. 851. 5th. Other accounts,, in the order di- rected herein (giving total of- each), except Va- rious Persons. 852. 6th. Various Persons, each account sep- arately. 853. The recapitulations must be footed. 854. A partial summary of the recapitulation must follow the latter. 855. The summary must give : 856. 1st. Total amount material used on engines and tenders, - - . . f 857.. 2d. Total amount oil, waste and tal- low used by locomotives, - - - | 858. 3d. Total amount used on all other accounts except Various Persons, - $ 859. This summary must not be footed. 860. At the principal shop of the company the accountant will make two distribution books, RAILWAY DISBURSEMENTS. 145 one for locomotives, and one for all other ac- counts, the total of the former being embraced in the recapitulation of the latter. 861. Following the recapitulation, the distri- bution book must be signed by the accountant in charge, the signature following the subjoined cer- tificate : 862. " I certify that I have carefully examined the extensions and footings as entered in this look, and find the same correct." 863. A distribution book similar in all respects to the foregoing is required to be made for the disbursements in the department of buildings and bridges. 864. Invoices. 865. For material purchased, an invoice [Form 19, Appendix] must accompany it to the shop or storehouse where it is received by the company. 866. For each and every shipment of material between the shops and storehouses, an invoice [Form 20, Appendix] of the same must be signed by the shop clerk and sent forward on the same day to the clerk at the shop to which the mate- rial was consigned, giving the number of the car in w^ich the material was shipped, whenever pos- sible. 13 146 BMLWAT DISBURSEMENTS. 867. A separate copy book must be kept in which an impression must be taken of all invoices of material forwarded, so that an accurate rec^ ord may be retained. When the invoice is re- turned, the copy will be checked. All unchecked copies will therefore represent invoices not signed and returned. 868. Immediately upon receipt of an invoice, the extensions and footings must be carefully ex- amined. "When the material called for is received, it must be checked into the storehouse or yard from the invoice. The invoice must then be en- tered on the shop book for " Material Received." It must then be signed by the shop clerk, and must be sent on the same day to the Purchasing Agent, or to the clerk at the shop or storehouse from which the material was received. 869. Shop'clei'ks will be particular to see that invoices and material forwarded at or near the close of the month reach the shop to which they are consigned before such shop has sent forward the monthly Distribution of Material Book. When not received in time for this, the forward- ing shop will report the invoice in the succeeding month, as will the receiving shop, so that the ac- counts of forwarding and receiving .shops will agree exactly. 870. Before receipting invoices of material purchased, storekeepers are required. to see that RAILWAY DISBUmEUEiTTS. 147 any advances that may have been made for freights, or for any other purpose, are properly deductec^. 871. MaterialReceived Book. 872. This book [Forjii 21, Appendix] must embrace a full, true and complete record of all material and old material received at the several shops and storehouses. 873. The columns of this book provide : 874. 1st. The date of the receipt of the ma-:, terial ;■ 875. 2d. The name of partj' of whom pur- chased, or the name of shop or storehouse from which the material was received ; 876. 3d. An itemized description of the ma- terial ; 877. 4th. The rate or price ; 878. 5th. The amounts as extended on the invoice ; 879. 6th. The total net amount of the in- voice. 880. A correct copy of all invoices must be entered in this book as soon as the same have been compared and checked with the material received, and with the requisitions. 148 BAlLfTAT DISBURSEMENTS. 881. It is of great importance that this book should be written up promptly and systematically, b^eing always careful to give fully the dates and other particulars, as constant reference is made^ to it for prices aijd other necessary information. 882. Orders on StoTekeepers for Material. 883. For convenience and ready use, these drders [Form 22, Appendix] are bound in books, .pocket size, and are intended for the use of the head of the shop, and such foremen and -others as he may in \yriting authorize to use them. 884. The blanks give the name of the shop, the articles to be delivered, the account to be charged, and the signature of the person drawing the order. 885. In filling up the blank, its requirements- must be literally complied with in every instance. 886. The orders must be filed away each month by the shop clerks, after having been used in writing up the Distribution of Material Books. 887. No materialistobetaken from the store- house or elsewhere, except upon orders duly and properly signed and delivered to the storekeeper at the time. BAIL WAT DISBUESEM£:JlfTS. 888. Brasses. 889. Especial care should be exercised by shop clerks ia the storage and distribution of journal brasses. 890. Shop clerks are expected to see that for each and every brass issued to repairers or others, they receive an old or worn one in return. Where such is rendered impossible by reported accident to equipment, or theft, the clerk should thoroughly investigate the whole matter, ascer- taining the reason why the old brass or brasses are not forthcoming, retaining record of same. 891. In ordering brasses, use the form of req- uisition [Form 31, Appendix] in which the differ- ent classes in use are specifically mentionedjiin- serting the number required opposite the partic- ular class wanted. 892. When new brasses are required, a like number of old brasses must always be retui^ned. 893. Where brasses are required for which no old ones are returned, a requisition must be made on the Purchasing Agent, giving full particulars as to the loss of the old brasses. 894. At the end of the month a report [Form 32, Appendix] must be made to the storekeeper at the principal storehouse of the company, where the supply of brasses is kept in store, of 13* 180 SAIL WAT DI8BVESEMENT8. the number of brasses on hand of the different kinds at the commencement of the month, the number received during the month, and the total number the person reporting is responsible for. The opposite side of the report must specify the different kinds of old brasses forwarded to the storehouse, the number of old brasses used, the -number of new brasses on hand, the number of old brasses on hand, and the total. 895. Shop or Storehouse Inventory. 896. On the last day of the fiscal year, shop clerks will take an inventory [Form 60, Appen- dix] on the blank provided, giving the quantity, articles, rate and amount of all material belong- ing to the company on hand in store ; also a sep- arate inventory of all old material under the -charge of their respective shops. 897. This includes the Department of Build- ings and Bridges. 898. Great care must be taken in this work to secure fullness and accuracy. 899. The inventory must be based on the prices current at the time it is taken. 900. Correspond with the Purchasing Agent when the prices are not known. It AIL WAT DIS£UnSBM^NTS. 181 901. The inventory must be sent to the Local Treasurer on*or before the 10th of the succeeding month, after the close of the fiscal year. 902. It must be signed by the storekeeper in person. 903. Material in transitu at the time the in- ventory is taken must be added by the shop clerk to the inventory for the shop or storehouse to which the material is consigned. 904. The material embraced in this inventory, when disbursed, should be charged on the distri- bution books and accounts at the prices given in the inventory. 905. Storekeepers will make a requisition on the head of their respective shops for such addi- tional assistance as they may require, to enable them to take inventory promptly and accurately. 906. Stationery Inventory. 907. At the close of each fiscal year, a special inventory will be taken by the stationery clerk of the stationery and printed blanks on hand, in ac- cordance with the rules given above. 152 RAILWAY mSBVBSEMENTS. 908. Track Inventory, 909. The inventory of track material and tools [Form 51, Appendix] is taken under the direction of the superintendents of the several divisions, on, the last day of the fiscal year. 910. It must embrace an accurate record of all old and new track material on hand (except iron and steel rails) not actually in use. 911. The inventories taken by the different section foremen and other persons must be con- solidated in the ofBces of the different division superintendents. 912. The consolidated inventory.for each di- vision must be forwarded, with the detailed inventories from which it is made, to the Pur- chasing Agent not later than the 10th of the succeeding month. 913. The division superintendents will cause only the aggregate quantities of each class of material to be inserted opposite the articles as named in the blank. 914. The price and total value of each class will be inserted in the columns left blank, and the total amount entered in the oflBce of the Pur- chasing Agent. 915. Immediately upon receipt of the track inventories, and after the same have been care- MAIL WAT DISBURSEMENTS. 153 fully examined and the amounts extended and footed as described above, the amount of each inventory will be certified to the Local Treasurer (with the consolidated inventories) by the Pur- chasing Agent. 916. Iron and Steel Rail Inventory. 917. A separate inventory [Form 52, Appen- dix] is required to be taken for old and new iron and steel rails on hand, on the last day of each fiscal year. 918. In the inventory of iron and steel rails, the number of lineal feet of each class of metal must be given. 919. When the weight of metal of the differ- ent classes is not the same per lineal foot, the nuniber of lineal feet for each must be given sep- arately. 920. The instructions given above in reference to track material and track tools describe exactly the formula to be observed in regard to the in- ventory of iron and steel rails. 921. Fence Material Inventorv. 923. A separate inventory is required to be taken of the material on hand belonging to the 154 EAILWAT DISBURSEMENTS. department of fences, gates and crossings. The inventory is to be taken under the direction of the division superintendents, and the rules in ref-' erence to the inventory of track material and tools describe the formula to be observed in re- gard to it. 923. All track material and tools, iron and steel rails, and the material belonging to the de- partment of buildings and bridges in course of shipment from one point of the road to the other at the time the inventories are taken, including material at rolling mills, must be embraced in the inventories of the divisions upon which the material happens to be at six o'clock p. m,, on the last day of the fiscal year. Material at roll- ing mills or elsewhere, when at places off the line of the road, must be inventoried by Pur- chasing Agent. • 924. Fuel Inventory. 925. At the end of each half-year (in the middle of and at the close of the fiscal year), an accurate inventory must be taken of all fuel on hand belonging to the company, a separate in- ventory being required for coal and wood. 926. The quantities on hand of the different qualities must be given for each point where fuel is located, for instance : BAILTTAT DISBUESEMENTS. 155 927. 1st. The number of cords unsawed soft wood, say at Blank station. 928. 2d. The number of cords sawed soft wood at Blank station. 929. 3d. The number cords unsawed hard wood at Blank station. 930. 4th. The number cords sawed hard wood at Blank station. 931. 5th. The number of cords slab wood at Blank station. 932. 6th. If the wood is rotten, or not fully up to the standard in every respect — ^first-class wood of the kinds described, — a separate item of such Avood must be made in the inventory, speci- fying fully all particulars in regard to it, so that a correct price may be fixed for it for the pur- pose of arriving at the exact value of all fuel on hand belonging to the company, and that an in- telligent knowledge of the class of wood on hand may be had at the general office. 933. The inventory for coal must give the quantities at the different points, quality, etc., the amount of each being given the same as for wood. 934. Any exceptional circumstances in con- nection with the coal on hand must be noted, the 156 SAILWAT DISBVBSEMEXTS. same as for wood, so that the price maj be accu- rately fixed, etc., etc. 935. In takhig the different inventories de- scribed, great care must be exercised by those having the matter in charge not to include the material belonging to or included in the inven- tory of some other department. 936. The amount standing on the books charged to " Wood " and " Coal " respectively is made to harmonize exactly with the i»ventories, the difiPerence between the inventories and bal- ances on the books being charged or credited, as the case requires, to the different expense ac- counts for fuel, on the basis of the relative amounts already charged to such accounts at the time the inventories are taken. 937. In like manner the balance standing on the books under the head of material, track ma- terial, and iron and steel rails, etc., is made to harmonize accurately with the amount of the sev- eral inventories specified, any difference there may be being charged or credited, as the case requires, to the different accounts affected, on the basis of the relative amount charged to the sev- eral operating accounts using the particular kind of material embraced in the inventory at the time the inventories are taken. EAILJrAT DISBCTRSEMENTS. 157 938. Side Tracks. 939. On the last day of each fiscal year, the superintendents of the several divisions are re- quired to report the number of feet of side tracks laid during the year [Form 49, Appendix] , spec- ifying for each siding its section and location ; the quantity and kind of rails, and the rate and cost for each ; the quantity, rate and cost for common ties, and the same information for switch ties, "bolts, splices, fish plate joints, angle bars, spikes, frogs, switches and fixtures.; the cost of labor expended upon each siding, and, finally, the total cost of each side track. 940. The average rate to be charged will be fur- nished upon application to the Purchasing Agent. 941. The different side tracks must be entered in the statement in the order in which they come upon the road. 942. The statenaent must be .footed. 943. Directly beneath such footings, enter corresponding particulars (except labor) for side tracks taken up during the year, using the same rates. 944. Following the statement of side tracks taken up, enter the balances for the year, that is to say, the excess of cost of new sidings laid over old sidings taken up, or vice versa. 14 158 BAILWAT DISBURSEMENTS, 945. The following certificate must be attached to the statement and must be signed by the Su- perintendent : 946. " I hereby certify that the foregoing is a correct statement and embraces all- new side tracks laid, and all old side tracks taken up during the year.''^ 947. A separate statement must be rendered . for each division, proprietary road or branch. 948. The side track statement must be sent to the Local Treasurer on or before the 10th of the succeeding month. 949. Locomotive Report. 950. The Locomotive Report [Form 53, Ap- pendix] is valuable as showing the mileage made by each engine, its current expenses per mile run compared with other engines, and the amount of its repairs. 951. The material parts of the report are: 952. 1st. The number of the engine ; 953. 2d. The names of engineers; 954. 3d. The mileage of locomotives classi- fied, as explained under the head of "engineers' and firemen's time book ; " BAILWAT DISBUnSJEMENTS. 159 956. 4th. The expense for oil, waste and tallow, as set forth under the head of oil, waste and tallow used by locomotives ; 956. 5th. The cost of repairs for each en- gine, charged up specifically in the distribution of material and labor books, as already explained ; 957. 6th. The expense for fuel used by loco- motives ; the manner of keeping this account is fully set forth and explained in the Fuel Expense Account for Locomotives ; 958. 7th. The expense for engineers and fire- men, as shown on the engineers' and firemen's time book described herein ; to this expense should be added the cost of wipers and dispatch- ers for each engine. This cost is arrived at in the following manner, viz. : the wages of engi- neers and firemen, as shown by the time books, are deducted from the aggregate wages of engi- neers, firemen and wipers, as the same is charged up on the distribution of labor books ; the bal- ance represents the wages of wipers and dis- patchers. The wages of wipers and dispatchers are charged up to each engine on the basis that the mileage of each engine bears to the miles made by all engines ; 959. 8th. The total cost for each engine ; 960. 9th. The average cost per mile run by each engine ; 160 SAILWAT DISBURSEMENTS. 961. 10th. The number of miles run to one cord of wood or one ton of coal ; 962. 11th. The number of mil^s run to one pint of oil or one pound of tallow. 963. Engines employed on freight trains are allowed ten per cent mileage for switching. This should also be shown on the summary on each page of the time book. 964. Engines employed on gravel trains are estimated to run eight miles per hour ; switching- engines six miles per hour. 965. For the purpose of arriving at the mile- age made by each engine, and the name and wages of the engineer or engineers operating each engine, a summary must be made, on the engineers' and firemen's time books, of the ope- ration of each engineer, viz : of the total mile- age, properly classified, made by each engine, run during the month, by the engineer whose name appears at the head of the page. 966. The summaries made in the engineers' and firemen's time book, as described above, must be posted into the journal of mileage of engines and time of enginemen, for the purpose of col- lecting the particulars for each engine, so that the aggregates can be arrived at. 967. The number of the engine Should be posted at the top of the page, the numbers being entered in numerical order. RAILWAY DISBURSEMENTS. 161 968. The columns of this journal provide : 969. 1st. For the name of the month ; 970. 2d. For the name of the division where engine was employed ; 971. 3d. For the names of the different en- gineers ; 973. 4th. For the number of days allowed the different engineers ; 973. 5th. The rate allowed each ; 974. 6th. The amount of wages allowed each engineer ; 975. 7th. The number of miles run by the engine, classified as already explained. 976. The various amounts charged up each month under the head of the different accounts, as described above, must be footed. The foot- ings will show the total mileage of each engine and the total wages of engineers in charge of each engine. 977". It is necessary to collect the same partic- ulars for firemen as described for engineers. The process to be observed is exactly the same as for engineers, the particulars for firemen being posted in the journal mentioned above, on the page opposite the one already described. 978. For the purpose of consolidating the wages of engineers, firemen and wipers, for in- 162 RAILWAY DISBURSEMENTS. sertion in the Locomotive Report, a blank is pro- vided, having columns for the number of the engine, the wages of engineers, the wages of fire- men, the wages of wipers and dispatchers, and the totals. 979. The wages of wipers and dispatchers, arrived at in the manner already described, should be inserted in the proper place, opposite the num- ber of the engine, the same as for engineers and firemen, and the total cost for wages extended. 980. The quantities and cost of oil, waste and tallow furnished to the same engine at the differ- ent storehouses is collected together and consol- idated upon a journal provided with the neces- sary columns, in the same general manner as dii'ected for consolidating the jnileage of engines and the wages of engineers and firemen. 981. The cost of expenditures for repairs, at the several shops, for the different engines, should be consolidated in the journal provided, in the same manner as directed above for consolidating the other expenses. 983. The fuel statement sheets [Form 41, Appendix] sent to the Local Treasurer by the accountants at the principal shops for each divis- ion give the total quantity of fuel furnished to each engine on the division sending the state- ments, separate statements being furnished for coal and wood. SAIL WAY DISBURSEMENTS. 163 983. The columns of the blanks (separate blanks being provided for coal and wood) for consolidating the quantities of fuel each engine has received on different divisions are : 984. Ist. For the number of the engine ; 985. 2d. For each division of the road ; 986. 3d. The total quantity ; 987. 4th. The total cost for each engine. 988. Opposite the number of the engine the quantity consumed should be entered in the col- umn for the division where procured. The total quantity so entered should be footed across and entered in the columns for total quantities. These total quantities should be multiplied by the average rate charged for fuel for the whole road, and the total cost of fuel used by each engine inserted in the column provided. The total footings of the last mentioned' column should (after combining the cost for coal and wood) agree exactly with the cost of fuel used by en- gines as certified to the Local Treasurer by the Purchasing Agent. 989. The various expenditures on account of each engine having been ascertained, in the man- ner directed, they will be inserted in the columns provided in the blank locomotive report. These amounts must then be footed across, so as to give the total cost for each engine. Each column 164 RAILWAY DISBUBSEMENTS. must then be footed, giving the totals by divis- ions (so that the relative expense of each may be shown), giving, at the foot of the last sheet, the grand total of the whole road. 990. The Locomotive Report provides for giving the average cost per mile run for each of the different classes of expenditure. Divide each class of expense for each engine by the total mileage made by such engine, and insert the amount in the columns provided opposite the number of the engine, the aggregate being fig- ured in the same way. 991. The total cost per mile run must agree with the aggregate of the cost per mile run for the different classes of expenditures as described above. 993. Divide the total number of miles run by each engine by the total quantity of fuel consumed, and enter the average number of miles run to ton of coal or cord of wood, the aggregate for all engines being figured in the same way. 993. In the same manner divide the total number of miles run by each engine by the total number of pints of .oil and pounds of tallow con- sumed, and enter the average number of miles run to pint of oil or pound of tallow, the aggre- gates for all engines being figured in the same way. 994. The locomotive report must be footed. BAILWAT DISBURSEMENTS. 165 995. Locomotives having air brakes should be indicated on the report by an asterisk. 996. As locomotives are frequently emploj'ed on different divisions during the same month, it follows that the mileage of an engine does not always belong wholly to the division upon which it appears in the report. 997. In such cases the engine should appear in the division in which it makes the greatest mileage, noting opposite ^the engine, in the col- umn for remarks, the number of miles run on other divisions. 998. For statistical purposes a comparative statement of the locomotive report must be made on the last sheet, comparing the figures of the current month with the same month in the pre- ceding year, giving the increase or decrease in quantity and cost of supplies used ; also the per- centage of increase or decrease of cost per mile run for each class of expense. 999. In the column of the report headed " Ee- ma'rks," state generally the class of repairs made on each engine, when the amount is of an extra- ordinary nature. 1000. The information comprised in the Loco- motive Report is of great value to those in charge of or responsible for the machinery department, demonstrating as it does the capability and relative 166 RAILWAY DISB nESEMENTS. cost of operating the different engines. Much of the information is also useful in connection with the accounts as already explained. It is of the greatest importance, therefore, that the locomotive clerk should exercise the utmost care in arranging and compiling the data for this report. 1001. The following statements are required to be made, monthly, by the locomotive clerk, to the Local Treasurer, vjz. : , 1002. 1st. The mileage of engines employed in construction work, giving the number of en- gine, the name of engineer, the number of days employed, the number of miles run, the pay of engineers, firemen and wipers, and a descrip- tion of the work upon which the engine was engaged ; 1003. 2d. The mileage of engines on the whole road, classified as described in time book for engineers and firemen, giving the miles run on each division separately. 1004. At the close of each fiscal year, .and oftener if necessary, a summary must be made, giving the total number of miles run on each divi- sion, also the classification of the mileage made on each. SAILWAr DISBUBSEMENTS. 167 1005. Call Roll Sheet. 1006. This sheet [Form 1, Appendix] is used for the purpose of checking the employes at shops before commencing work at morning or noon. The headings provide for the name of the shop and the month. The columns provide : 1st. For the name of the employe ; 2d. Columns for each day during the month. 1007. This sheet must be used, as directed herein for keeping the time of men employed at shops and storehouses. It must be kept- on file in the shop accountant's office for reference. 1008. Blotter for Taking the Quarter Time of Men. 1009. The columns of this book [Form 2, Appendix] provide for the name of the employe, the occupation of the employe, also columns to be used in designating the date and work upon which the employe is engaged. 1010. This book must be used at shops and storehouses. 1011. In taking the quarter time of men (i. e., the middle of the forenoon and the middle of the afternoon), this book must be used, each page being good for six days. 168 BAIL WA T DISB VRSEMENTS. 1012. Special Report of the Time "Worked by Engineers and Firemen in Shops. 1013. This report [Form 27, Appendix] gives the time and wages allowed engineers and fire- men on the pay-roll for work performed in shops, and the accounts to which the labor is charged ; the headings provide for the name of the division on which the men were employed and the month. 1014. The columns of the report provide : 1015. 1st. For the name of the employe ; 1016. 2d. For the occupation ; 1017. 3d. For the name of shop where em- ployed ; 1018. 4th. For the number of hours worked ; 1019. 5th. For the rate per hour; 1030. 6th. For the total amount allowed each man; 1031. 7th. The accounts to which the hibor is charged in the Distribution of Labor Book. 1033. Tlais statement must be footed and signed by the shop accountant. These reports must be sent with the engineers' and firemen's time book to the Local Treasurer. ' 1033. When engineers, firemen, etc., are paid the same as machinists and other skilled laborers, by the hour, without reference to the distance RAILWAY DISBURSEMENTS. they run, their time or wages should be figured exactly as it is directed that the wages of ma- chinists should be figured. 1024. Requisitions for Material. 1025. Requisitions ipust be made on the Pur- chasing Agent for all material required at shops and storehouses. 1036. All requisitions must be signed by the storekeeper and, tinless otherwise directed, by the head of the shop. 1027. The heading of this blank [Form 18, Appendix] provides for the date, the account or shop to which the material should be charged, and the address of the party to whom the invoice is to be sent. 1028. The blank provides lines for the de- scription of the articles ^nd the quantities re- quired of each; also place for signature of the proper official approving the requisition. 1029. The stub in the book provides for the same detail* as above described, and must be filled out before the requisitions are detached. 1030. Storekeepers must check the stubs in their requisition book with the invoices of mate- 16 170 RAILWAY DISBURSEMENTS. rial received, to see that the requisitions are cor- rectly filled, canceling the stubs for such requi- sitions as have been filled. 1031. Engine House Register. 1032. Arrivals.— This book. [Form 26, Ap- pendix] is kept by the foremen at the different roundhouses. The headings provide for the name of the engine house and date. 1033. The columns provide : 1034. 1st. For the number of the train ; 1035. 2d. For the number of the engine ; 1036. 3d. For the kind of train ; ^ 1037. 4th. For the destination ; 1038. 5th. For the name of the engineer ; 1039. 6th. For the name of the fireman; 1040. 7th. For the time of arrivals or de- partures. 1041. Each alternate page in the above de- scribed book is headed for departures. 1043. Promptness and care must' be exercised in writing up this register, as the information it furnishes is used in connection with the accounts as already described. BAIL WAT DISBURSEMENTS. ITl 1043. Report of Extraordinary Renewals and Repairs of Engines and Tenders. 1014. Clerks at shops are required to send to the Local Treasurer, on or before the- 10th of each month, a report [Form 28, Appendix] of all renewals of an important nature expended upon each engine, and the cost of same, such as bells, cabs, cylinders, connecting-rods, driving wheels and axles, fire-boxes, flues, headlights, pilots, packing-rings, smoke stacks, sand saddles, steam gauges, steel tire, trucks, truck wheels and axles, tender wheels and axles, tender frames, tanks, whistles, and other large items of expense. 1045. Railroad Ties. 1046. In the inspection of railroad ties, each and every tie must be carefully examined, and the returns must be in exact accordance with such examination. 1047. To accomplish the work effectivelyi the ties must be removed, one by one, from the piles in which they were placed for inspection. 1048. All ties are purchased by agreement, special contract, or by general advertisement. 1049. The ties that answer fully the specifica- tion under which they are purchased as to quality, m UMLWAr mSBUESMMENTS. width of face, length, thickness, date and place of delivery, etc., will be piled together in tiers by the inspector, as first-class. 1050. The ties delivered that do not fully come up to the standard of first-class, yet are of good quality, suitable for sidings, and meet certain clearly defined specifications, should be arranged in separate ranks and will be termed " culls." Ties not fit to be classed as culls will be wholly rejected, and directions given for their removal by owner. 1051. The end of each and eveiy tie accepted must be distinctively marked in good strong char- acters with paint, by the inspector, so that the same tie cannot possibly be submitted a second time for inspection. Ties inspected at isolated and remote points should be marked as described on both ends. 1053. The inspector's report [Form 44, Ap- pendix] should give : 1053. 1st. The name and address of the per- son from whom the ties were purchased ; 1054. 2d. The exact location of the ties on the road, viz. : the place, side of track, distance from track, etc. ; 1055. 3d. The exact number of ties furnished of each quality, specifying the kind of wood by name; RAILWAY DISBURSEMENTS. 173 1056. 4th. When both hard and soft wood ties are furnished by the same person, such ties must be separately enumerated and classified in the report. 1057. The payment for the ties being based upon these reports, the greatest care should con- sequently be exercised to ensure correctness and reliability. 1058. Each inspector will number the reports made by him, commencing with No. 1 at the com- mencement of each fiscal year. As all ties are charged temporarily to the expense of the divis- ion where purchased by the company, inspectors are required to furnish the superintendents with an exact copy of each and every report of ties inspected on their several divisions, at the time. 1059. The inspector's reports must be entered in a record book in detail in the order in which they are numbered for preservation and conven- ient reference. 1060. Cases may arise when it would be in- expedient to charge the ties purchased directly to Repairs of Track, as hereinbefore directed by Rule 106. This would be the case where the ties are delivered largely at one point or on one division, at or near the close of the fiscal year : ia such a case the expense would appear in the report for the year wholly upon one division, 16* 174 MAIL WAT DISBURSEMENTS. though the adjustment of the inventory would correct this apparent injustice. When it is not •desired to charge the ties purchased directly to Repairs of Track at the time the bill is audited for payment, a special account may be opened on the distribution books, as, say ; " Ties at Clair- mont station." This account will be treated pre- cisely as if it were a shop account, i. e., a general account will be opened on the distribution books in the office of the Local Treasurer withi " Ties at Clairmont station." When the ties are shipped from Clairmont station the Purchasing Agent is required to notify the Local Treasurer of the number and cost of ties as shipped and to what division shipped. Upon the receipt of such no- tice from the Purchasing Agent, the Local Treas- urer will charge Eepairs of Track and credit the account of " Ties at Clairmont station." 1061, Fuel. 1062. Wood. — All cord wood delivered for purchase by the company must be piled in con- formity with the official specifications of the com- pany, usually in ranks (tiers) either four, six or eight feet high. As a rule the wood is cut in four foot lengths. 1063. In piling wood, the alternate layers at the end of each tier must be reversed. SAILTTAT DISBVBSEMENTS. 175 1064. Wood of different qualities, as hard and soft wood, must never be piled together in the same rank. 1065. After inspection the number and length of the rank (pile) must be plainly marked with paint upon each end of the tier, by the inspector. The ends of several sticks in the rank (say three or four to each cord) must also be plainly marked with paint with the number of the rank. 1066. Ranks must be numbered consecutively, commencing with No. 1 for each station, and so on consecutively to the next station. 1067. At the time of inspection the inspector is required to note accurately in his pocket record book : 1068. 1st. The name and addressof the per- son delivering the wood ; 1069. 2d. The exact location of the wood, i. e., the place, which side of track, and how far from track; 1070. 3d. The number of the rank ; 1071. 4th. The length, height and width of rank ; also the dockage if any ; 1072. 5th. The number of cords of wood in the rank ; 1073. 6th. The kind of wood, as hatd or soft, specifying it by name in each instance. Its SAlirrAT DISBUBSBMENTS. 1074. These facts must be submitted in the inspector's report [Form 33, Appendix]. This re- port is of the utmost importance, payment for the wood being based upon its statements! It must therefore be made with the utmost care, and must be methodically filed away for future reference. 1075. The specifications under which the wood is delivered must be critically complied with, and the inspector must rigidly enforce their i:equii?ements. ^ 1076. If the rank is not of full height, or not cut the full length, or not compactly piled as re- quired by specifications, inspectors must take cog- nizance of such discrepancies, returning only the actual amount. 1077. If the size, manufacture or quality of the wood is not fully up to the requirements, or if piled with intention to defraud the company, the owner should be compelled to assort the wood and repile it. 1078. Agents at stations where wood is in- spected are made accountable for it after inspec- tion. They should, therefore, be on hand at the time of inspection to verify it, generally, as to the quality, etc. 1079. An account should be opened at the general office with each rank, in the form and manner described above for the inspector's report. BArLTTAT DISBURSEMENTS. 177 1080. The reports of inspectors must be mi- nutely transcribed in the Furel Record Books be- fore being placed on file. 1081. When a rank or part of a rank is re- moved by a fuel train, the conductor thereof is required to report the fact. The report [Form 34, Appendix] must specify the date, number of the rank removed, what part of rank moved, loca- tion, and number of cords ; also where delivered, date delivered and number of cords. The column for amount removed should agree with the amount delivered. 1083. Fuel conductors are required to take station agents' receipt [Form 36» Appendix] spec- ifying the number of cords and kind of wood for all wood delivered by them. These receipts must be returned with the monthly report referred to above. 1083. Agents are required to take up in their fuel accounts all fuel received at their stations, reporting the same in the manner provided [Form 43, Appendix] when used, shipped, or, if wood, when sawed. 1084. A special report [Form 85, Appendix] is required from agents for all unsawed wood re- moved from their stations. 178 BAILWAT DISBURSEMENTS. 1085. Wood Sawing. 1086. To be able to render a correct account of the wood sawed, it is of the utmost importance that an accurate account should be kept of the quantity of unsawed wood located at the differ- ent points on the line of road. 1087. Agents are required to make a special report [Form 43, Appendix] each .month, of the quantity of wood sawed at their several stations. 1088. When the wood sawed is taken from the ranks, as originally inspected, the number of. each rank and the amoupt sawed are reported, the compensation of the wood-sawyer being based on the measurement of the inspector when the whole rank is sawed in the same month. 1089. When the wood is not arranged in ranks (as inspected), but is piled indiscriminately (as unloaded by the wood train gang), agents are required to make an approximate report of the quantity sawed. When the sawing is completed, if the whole amount on hand has been sawed, the amount that has been reported sawed must be deducted from the total amount on hand at the station. The balance will be the amourit that should be embraced in the final report. 1090. The actual amount of wood sawed must always be reported when the same can be ascer- SAILWAY DISBURSEMENTS. 1T9 tained. Estimates must be made only for such quantities as cannot be definitely known until the completion of the work. 1091. Superintendents are required to give seasonable notice to the department interested whenever wood located between stations is to be sawed, so that an agent or inspector may be on the ground to make a report of the quantity sawed, etc. 1093. A special account must -be opened on the fuel record book with sawed wood located at points on the line remote from stations, it be- ing the intention to charge no fuel to an agent's accounts unless it is so situated that he can watch over it and report it when used or removed. 1093. Coal. 1094. Parties from whom ooabis purchased are required to make a daily report of the amount delivered to the company, giving the date, num- ber car, actual weight, where delivered, etc. 1095. At the end of the month, a report must be made by each coal company. This report must give the particulars required by the daily report, and must embrace all coal delivered or shipped during the month ; also the shipments 180 BAILWAT DISBURSEMENTS. brought forward from the preceding month. The bill for the coal should accompany this report. 1096. All cars not actually received on the evening of the last day of the month must be deducted from the coal company's report and ac- count, the amount so deducted to be carried for- ward to the succeeding month. 1097. For the purpose of keeping the Pur- chasing Agent advised of the supply on hand, etc., agents at the stations where the coal compa- nies make their deliveries to the road are required to report daily the disposition made of the coal, i. e., the points to which shipped, quantity, etc. 1098. On the last day of each month the agents who receive the coal directly from the coal companies are required to return an itemized report of all coal received during the month. This report [Form 38, Appendix] must specify date of receipt, company delivering, number of car, and amount of advanced charges. If the coal is weighed by agent, (and it must be when there are station scales) then his weight must be inserted ; if not weighed by iiim, then the weight as returned by the coal company must be reported. The report must also specify the name of the station to which each car was forwarded. 1099. Agents at each and every coaling sta- tion are required to make a detailed report [Form RAILWAY DISBURSEMENTS. 181 37, Appendix] each month of all coal received by them. The report must specify the date of receipt, number of car, weight of coal, and where from. 1100. The foregoing reports should be entered in detail in the fuel register and should then be filed away for convenient reference. 1101. The monthly accounts returned by the coal companies must be verified by careful com- parison with the monthly returns made by the agents at the points of delivery to the company. The correctness of these reports must in turn be confirmed by the monthly reports from other agents of the coal received by them, by the amount of coal consumed at point of delivery, and, finally; by the balance on hand at point of delivery less the amount brought forward from the previous account. 1102. "Wood and Coal. 1103. For all fuel delivered to locomotives, agents must exact the usual form of ticket [Eorm 39, Appendix] specifying the quantity and the number of the engine to which it was delivered. 1104. For all fuel disbursed for use on the road (except by engines), a receipt [Form 42, 16 182 BAILWAT DISBURSEMENTS. Appendix] must be taken. ' These receipts must be sent in at the close of the month with the Gen- eral Fuel Report and must agree with the amount claimed in that report to have been disbursed, the amount of each receipt being inserted on the back of the report. 1105. In way -billing coal and wood, the weight and quantity in tons and cords must in all cases be inserted in the way-bill, so as to afford the re- ceiving agent the necessary data for making the reports required from him and for otherwise keeping account of the coal. 1106. In addition to the wood and coal reports referred to above, agents are required to return the general monthly fuel report [Form 43, Ap- pendix] (for both wood and coal), giving the aggregate amount of all classes of fuel on hand, separately, at the close of the preceding month ; the amount of the different classes received from all sources during the month ; the amount of wood sawed during the month to be added to the sawed wood and deducted from the unsawed ; the amount (in detail) of fuel disbursed for all purposes during, the month ; the balance of all classes of fuel on hand at the close of the month. This report should be sent to the Purchasing Agent. BJILWAT DISBURSEMENTS. 183 1107. Track. 1108. Track Material Accounts* — Provision having been made herein for keeping accurate accounts of fuel ; of material classed as in shops and storehouses; of material forwarded from storehouses for use in track; of ties purchased; of scrap received at storehouses from the line of tracks, etc., it is further directed that Superin- tendents report monthly to the Purchasing Agent all track rails forwarded to or received from other divisions, or forwarded to or received from the general storehouse of the company ; for this.pur- pose they will use the blank provided for use in reporting any metal forwarded to or received from *U it is desired to keep an exact lecord of track material (so far as the crudeness and inaccuracy of the returns would render it possible,) the following information should he required at least monthly from each section foreman on the road, viz. : The difierent kinds of material on band at the commencement of each month; the different kinds of ma- terial received during the month; the different kinds of material used during the month ; the different kinds of material on hand at the end of the month ; a classified statement of old material on hand at the com- mencement of the month; a classified statement of old material taken out of track during the month ; a classified statement of old material ship- ped away during the month ; « classified statement of old material on hand at the close of the month; ****** To arrive at the material on hand practically necessitates the expense of taking aninventory monthly. The nature of this system of track accounts requires a comparatively elaborate and expensive system of blanks and books; it requires con- siderable clerical work upon the part of section foremen, and requires further, a good deal of clerical labor at the head-quarters of the road to consolidate the statements received from the sections and arrive at the values. It is not believed then, as a rule, that such a system would compensate for its great cost, especially as its correctness could never be fully assured owing, as before intimated, to the class of men com- piling it. , 184 RAILWAY DISBURSEMENTS. rolling mills, [Form 45, Appendix.] When the rails put into the track are different from the original weight of the rails taken out of the track (say, the difference between iron weighing 60 pounds per yard, and iron weighing 50 pounds per yard,) all the facts must be reported to the Purchasing Agent, monthly, so that by subtract- ing one from .the other (after allowing for wear and tear,) he may be able to know approximately from moath to^month the quantity of old rails on hand. In keeping this account he should start from and take the last inveatory as a basis. It is further the intent and object that an accu- rate account must be kept in the office of the Purchasing Agent of all rails sent to the several divisions ; of all rails gathered up along the track of the several divisions, and shipped away; of all scrap gathered up along the track of the different divisions and shipped away, (except iron and scrap sent to the regular storehouses, such scrap being reported by the storekeeper;) of all ties trans- ferred from one division to another, etc., etc. In further explanation it may be said to be the aim of the system to keep in the office of the Purchasing Agent a record of the rails and ties furnished to the track ; transfers made, etc.; also a record of the old material on hand along the track, or shipped to points off the road, so far as it is possible to keep such an account without re- quiring complicated and expensive reports from SAIZWAY DISBUBSEMENTS. 185 the different track sections, statements which the Foreman immediately in charge of the track have neither the time nor the skill nor the appliances to render with sufficient accuracy to make them of any greater value than estimates arrived at in a simple and more economical way. 1109. Track. — Section foreman's monthly statement [Form 47, Appendix] of the principal articles of track material received, used and on hand, giving exact quantity of such material. The report is forwarded to the roadmaster and is by him transMitted to the Division Superintendent, ent. 4f^' 1110. Track. — ^Section foreman's monthly re- port [Form 46, Appendix] of the" number of ties used, the number of bars of steel and new, re- paired and old iron rails laid, the pounds of spike used, with cost of laying the rails"and grading the track ; for the information of the roadmaster, 1111. Track. — Monthly report [Form 48, Ap- pendix] from section foreman, of the number of feet of track laid, and material used in same ; for use of roadmasters. 1113.- Track. — Section foreman's certificate to roadmasters of. time worked by trackmen [Form 12, Appendix]. This card is used by track fore- men in making requisitions for time tickets for discharged men. 16* 186 BAILirAr DISBVBSEMENTS. 1113. All profits accruing from the sale of ma- terial or from labor performed by operatives of the company, should be credited on the distribu- tion books and statements to Premium Account ; at the close of each year, or oftener, the amount to the credit of this account should be appor- tioned and credited by the Local Treasurer to the several operating accounts upon which mate- rial and labor is expended in the proportion that each bears to the whole. 1114. Except as provided for herein, no officer is allowed to collect moneys due to tlie company for material sold or for any other purpose except under instructions from the Local Treasurer, or the officer in charge of the treasury department. 1115. An impression copy must be taken by road accountants of all invoices, letters, tele- grams, statements, inventories and pay-rolls em- anating from them. 1116. They must carefully preserve and file from day to day all letters and papers received by them. 1117. All statements arid accounts -must be written up in full in ink each day. 1118. AH reports, statements, and pay-rolls required of road accountants by the officers of the company must be carefully and promptly RAILWAY DISBUBSEUENTS. 18T made out and must be sent forward without delay, 1119. They are expected at all times and in all places to exercise a watchful and intelligent care over the interests of the company. 1130. Any irregularities of an improper char- acter which they may discover, and which they cannot have rectified, they will forthwith report to the Local Treasurer. 1121. Storekeepers and others must file with the company a good and sufficient bond for such amount as the" Local Treasurer may direct, when- ever called by him. The conditions of the bond required, are substantially as follows : " That if the above bounden shall at all times hereafter, keep just, true and correct accounts of the time and wages of the men employed by said Company, and shall make and forward to the proper officer of said com- pany, full, true and correct statements of the accounts of such shop, at the end of each and every month, or as often as requested, and the account to which said wages shall be charged ; of all materials disbursed on account of the com- pany and the purposes for which such material was used ; of all labor performed by operatives of the company, for Individuals and Corporations whomsoever ; of all materials furnished from sup- 188 BAILWAT DISBUBBEMENTS. ply stores or property of the Company to Individ- uals and Corporations ; of all moneys coming into his hands belonging to the Company, and of all materials receired at his shop, whether trans- ferred from other places or delivered to the Com- pany at his shop, by individuals or corporations ; and shall do and perform all and singular the duties of such clerk, that now are, or may here- after be lawfully imposed upon him by said Comr pany, and attend diligently and faithfully thereto, then this obligation to be void, otherwise in full force and effect." APPENDIX Railway Disbursements. Forms for Railway Disbursements.* 1133. The following blanks and books are used by agents and others, in making returns of the disburse- ments of the company. 1133. To permit of the insertion of the forms here- in, it has been necessary to greatly reduce the dimen- sions of many of them ; this restriction, however, does not affect their usefulness as a connected and practical guide to the information that is required to enable the officials of the company to keep a full, true and correct account of its affairs. The size of each blank actually used is noted on the corner of the form, the first figure always denoting the horizontal width. Where there is no second figure, it is because the depth varies ac- cording to the circumstances of different roads. * The great bulk of the blanks appended hereto originated with the vnriterj the others are copied. Where or when the copies were first introduced, or by whom, it is not known to him. The blanks possess the merit of cheapness and simplicity of construction, and the system they outline is economical in the extreme ; further than this they possess no especial merit. 190 APPENDIX. 1134. By reference to the Index, the directions contained in the hody of the book in reference to the blanks may readily be found. 1125. The requirements of these forms must be carefully studied, and faithfully complied with. 1126. All officials and employes of the company are required to see that adequate provision is made for preserving the returns rendered to the several depart- ments, offices, etc. A separate file should be made for the returns for each month. . ,A11 papers must be properly filed, for convenient reference, so that ac- counts, vouchers, etc., can at any time be verified by referring to the original returns. { V f^ t§ h w w QQ (-^ Hi O o .4 a o bi I S I S;l SI SI al a-i- '-I 191 CO ft o .1 I- C bo -S u o O M H p n M K H o ■a o •a « e •a o "3 o ■a ■*3 h a S . ^ii iil .^H It! III sss IZiS ■<;««- . gg § D9 ^ Q hS ►d s^l s Im .1 192 M EH O o H Ph O Ah 00 ft o g o .s 193 17 M o o M H O M t ft o •H -P c3 ^^ o o O § < i # i a c c > ■ 1 i 1 a « hi 194 C a. C a 3 h i. S W . a (S "m 0) 0) c "& fl O n g .5 1^ 02 s§-t f^ 1=1 N o 1 1 1 4» asi ■?1 <^ " a I § I - -3^ o I M H O >5 195 05 r-l W B! d m c2 ft 0) W so c8 d •H u -p a) « Bate. Tot. h. R hi 0) SI gl C4 S SI s 1 ^ 1 ^ 1 s 1 S^ 1 ^ 1 S 1 ^ S 1 ,cs 2 1 '< S 1 ?s SI ?> SI f5 3 1 •^ SI S 1 "i ;3 1 -s' S 1 ¥1 O) 00 ■-I «. 1 m 1 ■* 1" m 1 V " 1 " 1 11 1 a 1 o o w o A A, 'S' ^ § <3 I 0^ ^ is Lu .9 ^^ CO li Repairing - Tele- grapli. Station Labor. Reloading Cars, getting Cars on Track, etc. Flagman at Cros- sing. Bridge Watch- man. RepairiV Bridges and Culverts. II Repairing Fences, Gates and Cros- sings. Clearing Track of Snow and Cut- ting Weeds and Grass.* * Constructing new Side Tracks.* Ballasting Track. Track Watch- man.* Fresliet Repairs.* Ditcliing.* Laying New and Re-rord Iron & Steel Rails* Laying Ties.* General Repairs Track.* Total Time Worked. Date. 1^1 •a 3 S" §3 §■2 ■a, .g 5« 11 ?. ■5 » . o 3 3 - - Si S g ,Q ^ 'a a -g S ca rg ■g ■"H 0} ^r" 60 ■SO! Is ■t !'• £ S bo S "S uv S -a ni 6n^ 11 1 V Sa H a ,s ^3 ^r-i '8 ■3 P a " 199 CO r— I r— I O -I c3 pi o r— I I— I © o CQ CD © 02 o •H +3 pi ^- -P 1^ O « tn P O >^ Ed O w M o |Z! O w s M H 03 M o B 3 02 e O.S O ~ 00 f i I .« "a i I o c ME 2 = II 2 ^ EQ n 1 1 P5 1 1 1 s- o O i 1 E II S O s - 3 £ a - ■a fl 3 ° 2, a a 201 ^ CD r^ fH O ^ > 1 s 03 K ■H » ti H -4 ei =H g O »!; o © s +i - g c3 a o m cfl ^ ■rH -P ^ CD o o N i • iH H a p^ «& ^ i* ^ -4- o - o I o ^ ' »H m Si S 3> ^5 -a o a 202 o M 2 o o H H b O » M > QQ w H O 00 I P5 H 02 I P-l w H O B" "k^ 'I !| O' •«> ■I s "fc. * 'paudpjsiwno^ ■a g s " ii i . % I c •Hii'-r Sua S V. ^ ° S^^ M o O 1.2 03 a ^ -» g M >? ^ s Q N h a 203 P5 S H £^ c^ a 02 o o ^ M >H E-i 'p9uGl3JL9tmOQ M 3 S I 2 -a ax O .3 204 H xn W O fi PI o g ^ ^ ^ fe 1 e 1—1 Q> *a »< s ■'* «0 "« • s S 'I o o S 'e 1> « ■^ ^ 00 A rS r" O i e •k» 2 1 (^ ^ Q o ^ 1 Q =3 fi ft -§ 1" 1 1" 4«a ;s a. 1'^ «. || a 5 i-s -fe li s ^ 1 « ■s 1 g s w ^ u CO s; iCi <^ KS ^ S 1- i 1 • f s 1 o •s w 60 1 . 1 t g H i 09 g tS g d S-9 a" 18 •fe. 8" S O H M EH .OQ "^ Clearing- Track ' of Snow & Cut- ting Weeds & , Grass. Construction New Side Traclis. Ballasting TraclJ. Track -Watch- men. Freshet Ee- pairs. Ditching. Laying New and Ke-rnlled Iron and Steel Kails. Laying Ties. General Ee- pairs Track. Total Amount. Total Hours Worked. i. i§ - i i ! tContinued.] Unloading Coal. Watching, Pil- ing and Haul- ing Wood. Eepairing Tele- graph. Station Labor. Reloading Cars, getting Cars on Track, &o. Flagmen at Crossings. Bridge Watch- men. Repairing Bridges and Culverts. Repairing .FeMss, Gates and Crossings, ■^ •SB 1^ O a I' e 8 ■^ 8 f^ 8 S 5^ a Sh t- .S Total Cost Sa||-s|| o !!=? S t = ■ - - ^ V a ^3.IP SaS^B No. Miles of Track. a M*3.d a c*- 3.M S _ £ H ■sgg-ga H ft -K Cost Clearine Track of Snow and Cutting Weeds and Grass. bn P3 il ■ i It Cost Lay- ing New and Re- roJled Iron and Steel Kails. hi "S bo 6-2 Cost General Bepaiis Track. 1 UPH.S " o g| big U>bOn B bo [^c 01 d a Tt fU E3 •I:!* s ■^ ■s m 'n S J? •3 « ti 1 ■a ■S.S TJ ffl epi tJ] J3 o o •I a ^1 l^i.'g s 20T OS 13 3 ■a 3 I g. S C3 ?> "k. g 13 e a< ■« &Q e •3 I, I I o X 208 ».§&? 02 < o Ph M P^ EH O O I— I o •a 3 S3 to jO 55 "^ "e "B •loaaHOO I8» e .s C4 g M Bd OD i h !< ^ CO O) CQ o ;h o -p 02 (D -P' CD CQ ^^ CQ o •H o .f1 ■^ .=^ « O to Hi ^ 'U i u -d u M ^ (D ■s ^ a O B 4J ?! 02 fH o n ® f-f g lO O •=> o ^ o L- o oi eo O CQ 1H rH 2 :5s: tS C^ . .51 9 SS ® a ma 3 a 3 a- Eg ea H w ^ a M h 00 s (^ to ^ c3 H -P o ft I O I r^ 1 O -P CQ O Q ; ^' "a M H O g. O o o )^ o a o 02 I w o H w H O H .c3 . a o ^ 9 O CD a U 13 M W (3 214 o S^ +3 'd (U u o t> •H 1— 1 R- ^'^ ^P=J -^^d EH o ■^ s P (D - C3 rcj S -pO ^ 00 , c3 5;^ 5: Pi ^ CO =H (U o fl t'^ o d - S^f^ l a is s y s (H » H EH CD H GO P W H a O .. a 03 .5 Q. 4 ■s ■a w ^e< .S 9) I I Ml ^ I is S ai la O o ■ '.a 216 c o E 0) -a c o o "So c LU >^ -Q -a 3 O H O 8 g 1 •« s§ •52 '^ .s- « H " "' -: -■-_--. f^ p -0-- a < a '-■--- H -! --' «.r ----■:. - (» C^ b o H c hS S>' Ho CQP 1>> °J ■ ■-"^' ' ■ f CO 1 ry ^§ ^ K o ' ^ «^ H^ Qb t H ■ - ;.-; ■ ) »< tx ! ;■' -■ - { e o ■ '-^-"i -,g._ . .. - . 1 ^, 1 !;. .' \ i ffi S S a'.s.« 3f 5 •OS" lis 3 .23 s. We Oo.S •217 W .res ■s a> ■iri - C3 cS CO OS 'So •a t a o3 '09 --0 .is is e, H =^- i b O ll f GO a h O 00 03 1 '«« -.i ;•■«! 13 O e .'''> '-' ,^^ 1 j 4^;"; > - -' "1- :A > ' i s ! ■''!"'■ < ! -■"'■' - - :';■ 'A '■' '.■', ' ■,^_ < 1^ rj ^ 1. /"^ S j ^"i ] ^--^' > ^ H c , ., .. o' '1 i r^ii 1 ■'■v « ,,.'__ _.-.-:-...-;_-..^-,.;" -■•j v; g ?i: .■'-■ ti ■^ '! \\. fH lip.;! 'C' M '^■'''.'\ ^" T^ii Q •t. ■■•■<-\\ ('V O » :-.' " E. - - -.- - . r,,^™-- '~' ""■• if O ; ,-' ^3 ' ^' S J -.C <: : . !zi :_ ■' ■■'> ■'*--' ' i'^ i ' t; ^ 1- ?f ; ' k en Z 219' 13 a CQ „..^..._-_ ^ ^ O § U) ■g P4 - _..,!2,_„.. H t- Ph "S. ^ » c CQ U ■^ O M, W^ •B <^ C t> - s •s 'q s , !i.- 'fe. ^ §< «s? O .9 W 3 -a^ 1 li il If \ D a 1 - - - - ' O |i fi - ' - 'A - u o „ 22a s ' •« • i i ^ ■ K) t a ° m S 13 3 D ■5 <§ P4 » ^ s 03 PQ * CM a n :s? g M (if 0' .§ <% Px S *"v- § s . |o g 1 -; ■^ - — § •o cqw. O m r '*■ 4^ 1 2 [Q § 1 1 :' 03 1 ^ "' ^^ ^ ^ I' 15 222 a. a CO a u o t>3 1 -■ ■. V: § art* 1 ' ll- hi =1 , [ • 4J J.. Old Brasses sentito the ^Jeneral Store- house to be exchanged fpr new. New Brasses on: hand by actual count last day of month. Old Brasses on hand by actual count last day ot jmouth, i S i o !2; §< H^ t>2 n^ o K o b5 ft, cr ^ N ■ j_i CO a n » g 00 c^ T-( 1 h 8< § 'S. §1 .12 3 .1 6 ^1 1 1 } J ■ .' ' , 1 1 224 fe -I e o ft ■*-a a ■ o o « oi > :-'. .T3 \ •■' ■.'i ■■•' '^ II '''' •d .fc ■ V •a [K »« O o r'; ^ ''" o h 9 g- '^' ' ^' ^' "~ " _ _^ .'^^ ^.a oS j?§ CS I '- 4- - . • O ID o'a. K »o a o 1 ' -"" ■■' ^ 5 1 \- ; V •a § o o t*^ CD IH 9 A ^ t: . ■; ■ '- ."ii ftlB "S^ . , _ ^ ' .. Aim ^O '»^ -i^- ■ O <9i lz;M oS >>S Di O AS '# CO s 4 00 N h S 225 1-J-:." r -a. S I 1^ ••-"§<" — f^ to <»> '^ ■^ • »" 7 M 3, a r ■• 1 5 §, ^^ '£' •6- " ■% ■ 1 i ^\ pH 1 J' ! a I 7. i o T ^5 ^ Ix >4 ' l' ' -? n i-r ..J. J. ■s [ ', s o "S i I ' ;■ ■. o„ _ , . ,. ..„-~., ... -L, - I o' ~ "" ... — — ,.^...^^^ |Zi ' ' ', ' EC • -}.- ' - -.. « (D rtg p;s «w* 0*M o II (DA ^^ Ho ^ p^ .- : ^-0 !' '-^ "^ 1 ■§ :j li- fe 1 1 1^ ''■'■ y-i a, et • ? § ; , <4 E ' ■-■'h — ■-a - "'1 < 1 '1 ^ ,.4 H H s o> lis. -ft - .« 11 i ^ J i 1 j ._l 1 -->->■■;■ 3 » 1 1 i ■is 1 ) c ! lii P-. i 3 '; ;' 5 " PI j ~- !i El . ^ ^ j( D ■■§ " : H _ £q ^ hi s D "S :;. '^ R 1 • ; i V ) i .' e3 ^ «M , d !zi n ^ "5 P « »< g 1 • •d V .6" (^ ,'■' 5 ,-' ,: '^■ Kir? >,a ■fS I OS rt « So sg '3 a ?a ^■§ 1.0 ma 00 :^" C5 5>5 i f •I 'fe' ■^ .^ fcs' V, eg, .S-S 1' ~» « 1 '^ ■ CO fl CO «• 4 .9 £> h CQ m 's ••§.§ 5q g S "5 •w a CO IS S S Salf Ton. • O « ;&i fl; 1^ O 'S' rf-QO J6 ^•s^^ ri ■ 1 x] '^oj; /ins 1 a •a a* .11 II CO u o 230 o •H -P m m. •iH bo PI o -p -zj o u > •H I— I .^ sq 'J^ I 1< a 'a s ^ § •fe^ ,a 1 1 » b 'i^ ts en m ^ •^ g fe: IS '« !. ^ rS S O m ,B O ^ sag 111 a .g 5 ois ■O'O § o o o t|2 III £§1 •" B M 1 ■§« M c» go, a* O be 111 a |ag^ s „ >- » ■ C'cf B g Ips .g I. MIS' S O O bfl ■ „afl^ •^ 0} V fl ■ i«a3 I .O'O s.sa 236 a t 1 i •fe^ a CD s 6Q 8 a 4^ ^ ^^ ^2 ^3 4^ 43 43 43 ^ .^(H*tH4 h e ^ I «° « «&o§ ■S - . . . ■a O • eii.S 237 To Roadmaster Sul-Division. The following is a Statement of the Labor Performed, and Material vised on the Track, Section No , Foreman, for the Month of 187 WORK DONE. Number of Bars of Repitlred Iron put in Track, " ■ " New Iron put In Track, " Ties put In Track, ..............1^ '* Bars of Old Iron put in (new) Side Tracks, or In extension of Side Tracks, " Ties put in 8ide Tracks, or In extension of Side Tracks, MATERIAL ON HAND. Number of Barsof Kepaired Irononhand, " " New Iron on hand, " " steel " •• . ■ " " Old Iron on hand that can be repaired^ '* " '* " " cannot be re- paired, " New 'lies on hand, " Bars of Iron in the Track that are injured, but can be repaired, : " " *' " " cannot be repaired Steel " •■ " Ties in the Track that are bad, and should be replaced with new ones, MATERIAL RECEIVED. Number of Bars of New Steel, " " '• Iron, Re-KoUed Iron, New Ties. " Pounds of Railroad Spike, " " Fence Nails,. " " Boat Spike, " New Wrought Iron Chairs, " " Cast " " " Chair Bolts for Cast Chairs, " Fishplates, " Long Bolts and Nuts, " Short Bolts, " Bolts with Hexagon Nuts, " Long Spike, .: Chair Plates, •"' Angle Splices, " Feet B. M. Fencing Boards, " " " Crossing Plank, " Fence Posts, " Switch Ties, " Head Blocks. " Culvert Stringers, II Cattle Guard Sticks, , " Rets Switch Irons, "..."...... " Switch Chairs, " Step Chairs, " Wrought Iron Switch Frames, " •' " " Targets, " Frogs, fOast Iron). " " (Wrought Iron), " (Steel), »* d a h ed TS l> ■3 QO 1-^ I-H M ^ ce »-l H 03 "3 M ■F-H •I-H (=- « s <4^ •Mi >-l -0 Ai F^ CO 03 g -^^ 00 ed a -a e3 P^ QD r— « ^ •IH t- g 59 f^ fH Q H h a e I a o X! .K s . . . ■ ■ . V ■ 3 S ■ss => B s, ■5 r= •J» ii> 1= k5- fS J J .S § ir ,S^ ,0 239 00 8 s ^«? <<5 • I "* a i " .g h aL 1 1 4 8 • 1 i 03 i 1 i 1 ^ 1 1 1 OS 1 4i 1 1 1 1 I 1 II 1 Location. | Secti on, 1 i GO 1 i d I 1 u 1 ^ 1 1 1 1 1 1 1 21 II •" o '0 M la o O sa J3-0 •g-a * — .14 (D b O is &a ^ M H 0.3 U3 :!• s hi, Hi ■ * .2 c3 O 1.3 ^ 1 •a § 1 ■a § 1 1 0) U CD 5 ■or ^1 - o gl > 13, C (O H M cio3 ■ss- ;s -a H,5 21 M D I 8 iH e >H rt •'s o fi^ H fa ^ i" S ^ »N^ ^ 1'^ >a « e fq ^ 1 8 o ■x 8 fft 'T^ • f^ o ^ •fe^ Ssa ■«<& jj ►? to 9s o a H § . 3 • 1 U si Axes, new. No. Axe Helves, No. Adzes, new. No. Adze Handles, No. Angers, No. Auger Handles, No. Anvils, new, lbs. And so on. S s 8 o l> (A P .1^ ^ 8 8 8 8 ^6Q ;«, It- ^00 • « a us 5 00 M o s h a Si a <»5 2 S S ^ 9 1- B- " n- a ^a ■3 3s W5 !^l sr' = OS: f^^ m Ii §1 il- s^ osg : i gss H o H E^ M h^ ^ ^ n oa a ^ i-t < ^ « ^ ;z! ^ S s 9 9 o o 1^ s EH in 3 eo PI ■3 «■§ = <^ O i W ; o ; o 1^ .£3 9 O O £^ t o ft o © o o o -O o a p-l o -Ml 1511 03 t- Cost of 1 Waste. 1 Pounds of Waste. Cost of Oil and Tallow. Pounds Sjw™- Pints of Oil. Total Miles run. Number of Miles ofSwitch- |i"B. Number of Miles run on Gravel Trains. Ills Number of Miles run on Freisht Trains. SSbS.; 4 CO a O OQ Number Miles run to Pint of Oil or Pound ,of Tallow. Number Miles run to Cord of Wood or Ton of Coal. Total Cost iSile run. Total Cost. ♦ e. Cost )ier Mile run for En- Cinemcn, Firrmen. ft Wipers. Cost for Engine- men. Firemen ft Wipers. Cost run for Fuel. Cost of Fuel. * e. m Hi CO u 1: 1 • 1' a H 'i^net 2^1 II 1-9 -fi ■a ■id q J. 3 pq ai ^1 Cl > o ^ 'J^ "fe. si II 1^ -I gas 11° f|i flaw ^ s sa ■Z.S3 a -* ci 113 g Hot b o .y h ^ s o SI-* en I^ ft5 H W I «. ^ ■31.9 ■{331103 SI jnno330 spiJ fit 43'" ^I'MI I £,E"S 215 21* 5. « ■ ■pa 1^ (1^ ■13 "te \a q tii B M h « fi h CQ 5 g S Adver'g .If il i3^ J Coal. Wood. 1 Name of Sliop or Store- House. Total Am'nt. 1 Descripiionof Bill. o V 6 Audit No. No. of Clieck. 1 1 1 1 3 g * 1 Amount. Name of Account. Freight Discount (Earnings.) . Passenger Discount (Earnings.) Amount. Name of Account. Amount. Name of Boad. 1 i! si it i Bnndry Ac- counts (to be specified by name.) Loss, and Damage. Hiscella- neouB Ex- penses. Injury to Persons. Office and Station Furniture & Expen- ses. o f^ Bents, l-> P5 Superin- tendence. t^ ^ Agents & Clerks. n Teaming. 246 ■ 1—1 w o CO o 8 -I '!i '« •u ^ 8 03 "a Abo 1^- CO .i£ •§•3 rl I- ^2 si 5 «j3 .5 •" cu d •fS a 8 -a I si ^ ^ ID 3 5 2 is' Hi - a S I 21T CO Ed B O o ■a :3 •3 3 r- a r® •§ ^ 9 S Si » 2 a A 3 3 3 an 5I0 ►,^■02 3«* •S5S - £ S " S - 5.= Sao 248 INDEX. » ■ « No. of Eule. Advertising, 210 Advice to Paymasters, Letter of, . . . . 805 Agents and Clerks, ...... 248 Agents, Foreign, . . . . • . . . 204 Audited Bills, 517 Baggage and Mails, Teaming, .... 286 Baggage Cars, Kepairs of, 21 Baggagemen and Brakemen, . . * . . 231 Bills, Audited, 517 Blanks and Tickets, Printed, 218 Blotter for taking Quarter Time of Men, . . 1008 Book, Distribution of Labor, .... 696 " Distribution of Material, .... 818 " Material Received, 871 " Miscellaneous Time, 690 " (Time) for Buildings and Bridges Depart- ment, 646 Book, (Time), Engineers' and Firemen's, . . 625 " " Sliop, . . . . . . 606 " " Track, 658 Brakemen, (Conductors, Baggagemen and) . . 231 Brasses, 888 Bridge Department, Time Book for, . . . 646 " " Keeping Time of Men in, . 596 Bridges and Culverts, Repairs of, ... . 73 Buildings and Bridge Department, Keeping Time of Men in, - . . 596 22 INDEX. No. of Bnle. Buildings and Bridges Department, Time Book for, 616 Buildings, Bepairs of Freight and Passenger, . 38 Call Roll Sheet, .... Car Hire Paid over Amount Keceived, Cars, Fuel and Lights used in, " Furniture and Fixtures for, . " Oil, Waste and Tallow used on, " Bepairs of Foreign, " Bepairs of Freight, " Bepairs of Passenger and Baggage, Certificate to BoadAiaster of Time worked Trackmen (Section Foreman's), . Clerks, Agents and, .... Coal, ' Coal (Fuel,) Coal, (Wood and) Conductors, Baggagemen and Brakemen, Construction, Coupons, Premium on Gold, Crossings, Bepairs of Fences, Gates and. Culverts, Repairs of Bridges and, . Damage, Loss and, .... Distribution of Labor Book for Shops, . " of Material Book, " " Track Labor, " Sheet for Miscellaneous Pay-EoUs, Dividends on Stock, by 1005 303 135 197 178 505 29 21 1112 248 436 1093 1102 231 367 333 65 73 267 696 818 726 744 350 Engineers and Firemen in Shops, Special Report of the Time worked by 1012 Engineers and Firemen, Keeping the Time of, . 588 Engineers' and Firemen's Time Book (for running time,) 625 Engineers, Firemen and Wipers, .... 226 INDEX. 251 'So. of Kule. 1031 47 11 1043 422 338 295 190 1043 921 65 226 Engine House Register, .... Engine Houses, Repairs of Shops and, . Engines and Tenders, Repairs of, . Engines and Tenders, Report of Extraordinary Re- newals and Repairs 6f, ... Equipment, New, Exchange, Interest and. Expenses, Miscellaneous, Expenses, Office and Station, Extraordinary Renewals and Repairs of Engines and Tenders, Report of, . Fence Material Inventory, . . ' . Fences, Gates and Crossings, Repairs of, Firemen and Wipers, .... Firemen in Shops, Special Report of Time worked by, . . 1012 Firemen's Time Book, Engineers' and, . . • 625 Fixtures for Cars, Furniture and, .... 197 Foreign Agents, 204 Foreign Cars, Repairs of, 505 Freight and Passenger Buildings, Repairs of, . 38 Freight, Baggage and Mails, Teaming, . . . 286 Freight Cars, Repairs of, 29 Fuel • . . 449 and 1061 Fuel and Lights used in Cars, .... 135 " " « " at Stations and Shops, . . 146 Fuel, Coal 1093 Fuel Inventory 924 Fuel Sheds, Repairs of Water Stations and, . . 56 Fuel used by Locomotives, 119 Fuel, Wood, 1062 Furniture and Fixtures for Cars, .... 197 Gates and Crossings, Repairs of, ... . 65 Gold Coupons, Premium on, 333 252 INDEX. No. Improvements iDJury to Persons, . • . . Instructions, General Miscellaneous, Insurance, Interest and Exchange, Interest on Bonds, Inventory, Fence Material, " Fuel " Iron and Steel Rail, " Shop or Storehouse, " Stationery, . "* " Track Invoices, Iron and Steel Kail Inventory, Keeping Time of Engineers and Firemen, " " " Men employed at Shops and Storehouses, .... Keeping Time of Men in Buildings and Bridge Department, Keeping Time of Miscellaneous Men, '< " " Trackmen, . Labor, Distribution of Track, Laborers and Switchmen, Leased Lines, Rental of, ... Letters of Advice on Paymasters, . Lights used iat Stations and Shops, Fuel and Lights used in Cars, Fuel and. Locomotives, Fuel used by, . Locomotives, Oil, Waste and Tallow used by, Locomotive Report, Loss and Damage, .... Machinery, Repairs of Tools and, . Mails, Teaming Freight^ Baggage and. of Bale. 355 278 564 292 338 328 921 924 916 895 906 908 864 916 588 570 596 602 600 726 235 345 805 146 135 119 159 949 267 111 286 INDEX. 253 No. Manufactured Material, .... Material, Material and Scrap, Old, • . . . Material Boot:, Distribution of, . . . Material Inventoryj Fence, .... Material, Manufactured, .... Material, Order on Storekeeper for. Material Keceived Book, . . ... Material, Requisitions for, .... Miscellaneous Expenses, .... " (General Instructions), . " (In Conclusion), " Men, Keeping Time of, . " Pay-KoUs, Distribution Sheet for, " Time Books, .... » " Rolls, .... Monthly Report of Principal Items of Track Mate- rial Received and on Hand, Section Foreman's, Monthly Report to Roadmaster of Number of Feet Track, Laid and Material used in Same,. Section Foreman's, Monthly Report to Roadmaster of Ties and Rails Laid, Section Foreman's, . . New Equipment, Office and Station Expenses, . Office and Station Furniture, Oil, Waste and Tallow used by'Locomotives, Oil, Waste and Tallow used on Cars, Old Material and Scrap, ... Old Rails, etc., Orders on the Paymasters, Orders on the Storekeepers for Material, Passenger and Baggage Cars, Repairs of. Passenger Buildings, Repairs of Freight and, 22* of Kule. 452 462 486 818 921 452 882 871 1024 295 564 1113 602 744 690 694 1109 1111 1110 422 190 182 159 178 486 498 810 882 21 254 INDEX. No. of Bale. Paymasters, Letters of Advice on, ... 805 Paymasters, Orders on the, 810 Pay-Rolis, ,. . 763 Pay-Rolls, Distribution Sheet for Miscellaneous, . 744 Persons, Injury to 278 Premium on Gold Coupons 833 Quarter Time oi Men, Blotter for taking, . . 1008 Bail Inventory, Iron and Steel, .... 916 Bailroad Ties, 1045 Bails liaid, Section Foremen's Monthly Beport of, 1110 Bails, Old ' . 498 Rebuilding, 308 Begister, Engine House, 1031 Benewals and Repairs of Engines and Tenders, Report of Extraordinary, 1043 Rental of Leased Lines, 345 Rents> 263 Repairs of Bridges and Culverts 73 " " Engines and Tenders, .... 11 " " " " " Report of Extra- ordinary Renewals and, 1043 Repairs of Fences, Gates and Crossings, . . 65 " " Foreign Cars, 505 I. II Freight and Passenger Buildings, . 38 « " Freight Cars, ^ 29 " " Passenger and Baggage Cars, . . 21 " " Shops and Engine Houses, ... 47 " " Tools and Machinery Ill " " Track, 94 " " Water Stations and Fuel Sheds, . . 56 Report, Locomotive, 949 Report of Extraordinary Renewals and Repairs of Engines and Tenders 1043 INDEX. 2BB No. of Bule. Report, Section Foreman's Monthly, of Number of Feet of Track Laid and Material used in Same, . 1111 Report, Section Foreman's Monthly, of Number of Ties and Rails Laid, 1110 Report, Sectiora Foreman's Monthly, of Track Material Received and on Hand, .... 1109 Report (special) of the Time worked by Engineers and Firemen in Shops, 1012 Requisitions for Material, 1024 Roadmaster, Section Foreman's Certificate to, of Time worked by Trackmen, .... 1112 Roadmaster, Section Foreman's Monthly Report to, of Number Feet of Track Laid and Material used in Same, . ' ; 1111 Roadmaster, Section Foreman's Monthly Report tp, of Number of Ties and Rails Laid, . . 1110 Roll Sheet, Gall 1005 Rolls, Miscellaneous Time, 694 Rolls, Pay 763 Roll, Track Time, 684 Sawing Wood, 1085 Scrap, Old Material and, 486 Section Foreman's Monthly Report to Roadmaster of Number of Feet Track Laid and Material used in Same, 1111 Section Foreman's Monthly Report to Roadmaster of Number of Ties and Rails Laid, . . .1110 Section Foreman's Monthly Report of Principal Items of Track Material Received and on Hand, 1109 Section Foreman's Certificate to Roadmasters of Time worked by Trackmen, .... 1112 Sheet, Call Roll, 1005 Sheet for Miscellaneous Pay-Rolls, Distribution, . 744 Shop or Storehouse Inventory, .... 895 266 INDEX. No. of Bule. Shops and Engine Houses, Eepairs of, . . . 47 Shops and Storehouses, Keeping Time of Men em- ployed at 570 Shops, Distribution of Labor Book for, . . 696 Shops, Special Report of Time worked iby En- gineers and Firemen in, 1012 Shop Time Book, 606 Side Tracks, 938 Special Report of Time worked by Engineers and Firemen in Shops 1012 Stationery Inventory, 906 Stationery, Printed Blanks and Tickets, . . 218 Station Expenses, Office and, .... 190 Station Furniture, Office and, .... 182 Stations and Shops, Fuel and Lights used at, . 146 Steel Rail Inventory, Iron and, . . . . 916 Stock, Dividends on , . 350 Storehouses, Keeping Time; of Men employed in Shops and, 570 Storekeepers, Orders on, for Material, . . . 8^2 Superintendence, 256 Tallow used by Locomotives, Oil, Waste and, . 159 Tallow used on Cars, Oil, Waste and, . . . 17,8 Taxes, . . .' 320 Teaming Freight, Baggage and Mails, . . . 286 Tenders, Repairs of Engines and, .... 11 Tenders, Report of Extraordinary Renewals and Repairs of Engines and, 1043 Tickets, Stationery, Printed Blanks and, . . 213 Tickets, Time, . . . ■ . . . . 788 Ties and Rails Laid, Section Foreman's Monthly Report to Roadmaster of, 1110 Ties, Railroad, . , . . " . . .1045 INDEX. 2B7 No. of Rule. Time Book, Buildings and Bridge Department, . 646 Time Book, Engineers' and Firemen's (for running time), 625 Time Book, Shop 606 Time Books, Miscellaneous, 690 Time Book, Track, . 658 Time of Engineers and Firemen, Keeping, . . 588 Time of Men in Buildings and Bridge Department, Keeping, 696 Time of Men, Blotter for taking quarter, . . 1008 Time of Men employed at Shops and Storehouses, Keeping, 570 Time of Miscellaneous Men, Keeping, . . . 602 Time of Trackmen, Keeping, 600 Time Rolls, Miscellaneous, 694 Time Roll, Track, . 684 Time Tickets, . • 788 Time worked by Engineers and Firemen in Shops, Special Report of, 1012 Time worked by Trackmen, Section Foreman's Certificate to Koadmaster of, ... . 1112 Tools and Machinery, Repairs of, . . . . Ill Track Inventory, 908 Track Labor, Distribution of, .... 726 Track Laid and Material used in Same, Section Fore- . man's Monthly Report of Number of Feet of, . 1111 Track Material Received and on Hand, Section Foreman's Monthly Report of Principal Items of, 1109 Trackmen, Section Foreman's Certificate to Road- master of Time worked by, .... 1112 Track, — Repairs of, 94 Track, — Section Foreman's Monthly Report, for use of Roadmaster and Division Superintendent, of the Principal Items of Track Material Received and on Hand 1109 258 INDEX. No, of Bale. Track, — Section Foreman's Monthly Report to the Eoadmaster, of the Number of Feet Track Laid, and the Material used in Same, .... 1111 Track, — Section Foreman's Monthly Eeport to the Eoadmaster of Ties and Rails Laid, . . . 1110 Track, — Section Foremen's Certificate to Eoad- masters of Time worked by Trackmen, . . 1112 Tracks, Side, 938 Track Time Book, 658 Track Time Roll 684 Various Persons, 534 Waste and Tallow used by Locomotives, . . 159 Waste and Tallow used on Cars 178 Water Stations and Fuel Sheds, Repairs of, . . ,56 Wipers, Engineers, Firemen and, .... 226 Wood, 442 Wood and Coal 1102 Wood (Fuel) 1062 _ Wood-sawing, 1085 INDEX TO APPENDIX. Forms for Railway Disbursements. No. of Foim. Agent's Report of Measured Wood Removed by Wood Trains or by Sawyers, Audited Bill, Auditor's Register of Various Persons Bills Auditor's Register of Vouchers, . Bill, Audited, . , . ' . Bill, Various Persons, Bills, Auditor's Register of Various Persons Blotter for 'taking Quarter Time at Shops, Book, Conductor's Fuel Receipt, . Book, Daily Record of Wood, Book, Distribution of Material, . Book, Material Received, Book, Time, Engineers' and Firemen's (for ning time), Book, Time, Shop, .... Book, Time, for Buildings and Bridges, Book, Time, Track, .... Book, Distribution of Labor, for Shops, Brasses, Car, Monthly Balance Sheet of, Brasses, Car, Requisition for, . . Buildings and Bridges, Time Book for, Call Roll Sheet, Car Brasses , Monthly Balance Sheet of, Car Brasses, Requisition for, run- 35 54 57 55 54 56 57 2 36 40 23 21 5 4 6 8 7 32 31 6 1 32 31 260 INDEX TO APPENDIX. GraV' Certificate of Time Worked,. . Coal Delivered by Contractor, Report of, Coal Received (at Station), Statement of, Conductor's Fuel Receipt Book, .' Conductor's Report of Wood Train, Cost of Labor by Trackmen and Wood and el Train Men, Recapitulation of. Daily Record Book of Wood, Distribution of Labor Book for Shops, Distribution of Material Book, . Distribution of Track Labor, (statistical), Distribution Sheet for Miscellaneous Pay-RoUs, Engineers' and Firemen's Time Book (for run- ning time), Engine House Register, .... Extraordinary Renewals and Repairs of Engines and Tenders, Report of, . Foreign Cars Repaired at — Shop, Report of. Fuel Disbursed (except to Engines), Receipt for. Fuel Furnished Locomotives on each Division, Recapitulation of, ... . Fuel Receipt Book, Conductor's, . Fuel Report, Monthly, from Stations, . Fuel Supplied to Engines by Agents at Fuel Sta- tions, Ticket for, .... No. of Form. 12 38 37 36 34 Inspector's Report of Ties Inspected, . Inspector's Report of Wood Measured, Inventory, . Inventory, Iron and Steel Rail, . Inventory, Track, .... Invoice (for Transfers between Storehouses, Invoice of Material Purchased, Iron and Steel Rail Inventory, 17 40 7 23 16 10 5 26 28 29 ,42 41 36 43 39 44 33 50 52 51 20 19 62 INDEX TO APPENDIX. 261 No. of Form. Labor, Time Roll for Miscellaneous, ... 9 Labor by Trackmen and Wood and Gravel Train Men, Recapitulation of Cost of, ... 17 Letter of Advice on Paymaster, Locomotive Report, Material Book, Distribution of, . Material, Order on Storekeeper for, Material Purchased, Invoice of, . Material Received Book, .... Material, Requisition for, .... Material Sold to and Work done for Various Per sons, Report of, Materials, Statement of Track, Metal, Report of, . . . Miscellaneous Labor, Time Roll for. Miscellaneous Pay-Rolls, Distribution Sheet for. Monthly Balance Sheet of Car Brasses, Monthly Report of Oil, Waste and Tallow Deliv- ered to Engines, Oil, Waste and Tallow Delivered to Engines, Monthly Report of, Oil, Waste and Tallow, Order on Storekeeper for, Order on the Paymaster, Order on Storekeeper for Material, Order on Storekeeper for Oil, Waste and Tallow, for use on Locomotives, Over Time, Report of, Paymaster, Letter of Advice to, . Paymaster, Order on the, Pay-Roll, Quarter Time at Shop, Blotter for Taking, . 23 11 53 23 22 19 21 18 80 46 45 9 10 82 25 25 24 15 22 24 3 14 15 11 2 262 IITBEX TO APPENDIX. No. Bail Inventory, Iron and Steel, KecapitulatioB of Cost of Labor by Traekinen and Wood and Gravel Train Men, Eecapitulation-of Fuel Kurnish^ Locomotives «n each Division, Receipt for Fuel Disbursed (except to Engines), Eecord Book of Wood, Daily, Register, Engine House, .... Register of Various Persons Bills, Auditor's, Register of Vouchers, Auditor's, . Renewals and Repairs of Engines and Tenders, Report of Extraordinary, .... Report of Coal Delivered by Conductor, Report of Extraordinary Renewals and Repatri of Engines and Tenders, .... Report of Foreign Cars Repaired at — Shop, Report, Fuel, Monthly from Stations, . Report, Locomotive, Report of Metal Report of Measured Wood Removed by Wood Trains or by Sawyers, Agent's, . Report of Oil, Waste and Tallow Delivered to Engines, Report of Over Time, Report of' Ties Inspected, Inspector's, . Report (special) of' Time Worked by Engineers and Firemen in Shops, .... Report of Track Laid, Roadmaster's, . Report of Wood Measured, Inspector's, Report of Wood Train, donductor's, . Requisition for Car Brasses, . , Requisition for Material, .... Roadmaster's Report of "rrack Laid, . of Form. 52 17 41 42 40 26 57 55 28 38 28 29 43 53 45 35 25 3 44 27 48 33 34 31 18 48 INDMX TO APPENDIX. 263 No. of Form. Shop Time Book, 4 Shops, Distribution of Liabor Book for, » . 7 Side Tracks Built, Statement of New, - , 49 Special Eeport of Time Worked by Eaginfiara and Firemen in Shops, 27 Sj^tement of Coal Received (at Stations), . . 37 Statement of New Side Tracks Built, , , . 49 Statement of Track Labor, . , . . . 47 Statement of Track Materials, .... 46 Storekeeper, Order on for Material, ... 22 Storekeeper, Order on for OU, Waste and Tallow for Use on Locomotires, ..... 24 Ticket, Time, 13 Ticket for Fuel Supplied to Engines by Agents at Fuel Stations, ........ 39 Ties Inspected", Inspector's Report of, . . . 44 Time Book, Engineers' and Firemen's (for running time), 5 Time Book for Buildings and Bridges, ... 6 Time Book, Shop, 4 Time Book, Track. . • 8 Time Roll for Miscellaneous Labor, . ' , , 9 Time Ticket 13 Time Worked, Certificate of, ... . 12 Time Worked by Engineers and Firemen in Shops, Special Report of, 27 Track Inventory, 51 Track Labor, Distribution of, (statistical), . . 16 Track Labor, Statement of, 47 Track Laid, Roadmaster's Report of, . . . 48 Track Materials, Statement of, ... . 46 Track Time Book, 8 Transfers between Storehouses, Invoice for, . 20 Various Persons Bill, ...... 56 264 INDEX TO APPENDIX. TSo. of Form. Various Persons fiills, Auditor's Register of, . 57 Various Persons, Report of Material Sold to and Work done for 30 Vouchers, Auditor's Register of, . Wood, Daily Record Book of, . . . Wood Measured, Inspector's Report of. Wood (measured) Removed by Wood Trains or by Sawyers, Agent's Report of, Wood Train, Conductor's Report of, . 55 40 33 35 31 PUBLISHED EVERY FRIDAY. 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Specimen cop- ies free. Address, THE BAILBOAD GAZETTE, 73 Broadway, Railroad Gazette 'Publications. [Any qf the followimg publications will be sent, postage paid, cmn- ceipt qf the price marked. Post office orders or checks should be made payable to THE RAILROAD GAZETTE, 73 Broadway, New York.] CATECHISM OF THE LOCOMOTIVE. BY M. N. FORNKY, Mechanical Engineer. The book treats qf the following subjects : Part I. The Steam Engine. II. The Forces of Air and Steam. III. On Work, Energy and the Mechanical Eauivalent of Heat. IV. The Slide Valve. V. The Expansion of Steam. VI. General description of a Locomotive Engine. VII. The Locomotive Boiler. VIII. The Boiler Attachments. IX. The Throttle-Valve and Steam Pipes. X. The Cylinders, Pistons, Guide Bods and Connecting Bods. XL The Valve Gear. XII. The Bunning Gear. XIII. Adhesion and Traction. XIV. Internal Disturbing Forces in the Locomotiva. XV. Miscellaneous. XVI. Screw Threads, Bolts and Nuts. XVIL Tenders. XVIII. 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We believe we are justified in saying that there is no popular treatise on the locomotive in the English language which gives so clear, simple and complete a description of the construction and working of the loco- ■ motive engine, and no work of any kind, however extensive, which gives so full an account of modem American practice in locomotive construction, and of the latest scientific discoveries, which have appli- cation to the operation of the locomotive, especially those relating to heat, etc., all of which the author has attempted to make plain to those who have not even the rudiments of a scientific education. Single Copies, Postage paid, -------- - $2.B0 each. 12 (or more) copies to one address, by Express prepaid, - 2.35 " 20 " " " " " '■ •• . . 2.25 " 40 ** ** " " *' " " - - 2.00 ** 60 ** " •* " " " " - 1*75 " RAILWAY REVENUE AND ITS COLLECTION. BY MARSHALL M. KIEKMAN. 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