' [ A ^ ^ CLASSIFICATION \ OPERATING EXPENSES AS PRESCEIBED BY THE INTERSTATE COHEECE COMMISSION IN ACCORDANCE WITH SECTION 20 OF THE ACT TO REGULATE C1#MERCE. SECOND REVISED ISSUE, EMBODYING DECISIONS OF ALL QUESTIONS SUBMITTED • BETWEEN JULY 1, 1894, AND MAY 31, 1901. WASHINGTON: GOVERNMENT PRINTING OFFICE. 1902. T. Xr 4 CLASSIFICATION OF OPERATING EXPENSES j e,A AS PKESCRIBED BY THE INTERSTATE COMMERCE COMMISSION IN Ai.'CORDANCE WITH SECTION 20 OF THE ACT TO REGULATE COMMERCE. SECOND KEN ISED ISSUE, EMBODYING DECISIONS OF ALL QUESTIONS SUBMITTED BETWEEN JULY 1. 1894, AND MAY 31, 1901. WASHINGTON : GOVKR.VMEXT PRIXTIXG OFFICE. 1902. « THE INTERSTATE COMMERCE COMMISSION. Hon. Martin A. Knapp, of Neic York, Chairman. Hon. JrosoN C. Clements, of Georgia. Hon. James D. Yeomans, of Iowa. Hon. Charles A. Prouty, of Vermont. Hon. Joseph W. Fifer, of Illinois. Edward A. Moseley, Secretary. LETTER OF THE STATISTICIAN. istkrsta i k commknck commls.'il'tn. pivisinn of Statistics. Wnshiu'j/ou, D. C., Julii J, li'Ol. To Carriers: The first revised issue of the Classification of Operating Expenses took effect July 1, 1894. Since that date it has heen the practice of this office to jniblisli bulletins of decisions upon questions relative to the correct interpre¬ tation of the classification, a practice which has resulted in a uniform development of operating accounts. The cases contained in the bulletins published since the first revised issue of the classification went into effect are so numerous as seriou.sly to impair the usefulness of the classification, and the purpose of the present revision is to embody the decisions of all the cases submitted between July 1, 1894, and Nlay 31, 1901, in the text of the classification, as also to make such minor changes in phraseology as expei'ience seems to warrant. While this revised classification is issued upon the authority of the Interstate Commerce Commission, in accordance with the 20th section of the act to regulate commerce, it should be stated that the work of revision was chiefly done bj- the Association of American Railway Accounting Officers, through a special committee appointed for that purpose. This committee was composed of the following members : M. Riebenack, Assistant Comptroller, Pennsylvania Railroad Company. George B. Dunbar, Assistant General Auditor, Chi¬ cago, Burlington and Quincy Railroad Company. R. A. White, Auditor Disbursements, New York Central and Hudson River Railroad Company. S. B. Schuyler, General Auditor, Missouri Pacific Railway CompanJ^ William Mahl, Controller, Southern Pacific Com¬ pany. (5)- 6 It may be proper to remind the carriers, in tliis con¬ nection, that all technical questions relating to operating expenses submitted to this office are sent to the Executive Committee of the Association of American Railway Accounting Officers for consideration and advice, a procedure which insures that every question will be answered according to the consensus of opinion of rail¬ way accountants, and in harmony, with the general principles underlying the classification ; and accounting officers are especially urged to refrain from interpreting any questionable phrase, or from providing for any new class of expenditures, upon their individual judgment, and to send all questions that maj' arise to this office, to the end that the uniformity of operating accoiints may be maintained from year to year. The second series of bulletins will begin with questions submitted since May 31, liiOl. Henry C. ai'ajis, Stafisfieiaii to the Commission. CONTEXTS. .\ccouiit. Paiío. I. Maintenance op Way and .Stry( tyres. 1. Repairs of Roadway i) 2. Renewals of Rails 11 3. Renewals of Ties .. 11 •1. Repairs and Renewals of Bridges and Culverts. 11 Ô. Repairs, and Renewals of Fences, Road Crossings, Signs, and Cattle Guards 12 6. Repairs and Renewals of Buildings and Fixtures. - 12 7. Repairs 'and Renewals of Docks and Wharves 14 8. Repairs and Renewals of Telegraph 14 9. Stationery and Printing lo 10. Other Exjienses 15 II. M-Untenanoe op Equipment. 11. Superintendence 17 12. Repairs and Renewals of Locomotives .15 13. Repairs and Renewals of Passenger Cars IT 14. Repairs and Renewals of Freight Cars 18 15. Repairs and Renewals of Work Cars 19 16. Repairs and Renewals of Marine Equipment 19 17. Repairs and Renewals of Shop Machinery and Tools. 20 18. Stationery and Printing 20 19. Other Expenses 20 III. Conducting Tr.ansportation. 20. Superintendence 21 21. Engine and Roundhouse Men. 21 22. Fuel for Locomotives.... 22 23. Water Supply for Locomotives 22 24. Oil, Tallow, and Waste for Locomotives 22 25. Other Supplies for Locomotives 22 26. Train Service 23 27. Train Supplies and Expenses 23 28. Switchmen, Flagmen, and Watchmen. 24 29. Telegraph Expenses 24 (I) 8 Account. Page. ni. Conducting Te.a.nsportation—Continued. 30. Station Service 24 81. Station Supplies 25 32. Switching Charges—Balance 26 33. Car Mileage—Balance 26 34. Hire of Equipment—Balance 26 35. Loss and Damage 26 36. Injuries to Persons 27 37. Clearing Wrecks 27 38. Operating Marine Equipment 27 39. Advertising 29 40. Outside Agencies 29 41. Commissions e 29 42. Stock Yards and Elevators 30 43. Rents for Tracks, Yards, and Terminals 30 44. Rents of Buildings and Other Property. 30 45. Stationery and Printing 31 46. Other Expenses 31 IV. General Expenses. 47. Salaries of General Officers 32 48. Salaries of Clerks and Attendants 32 49. General Office Expenses and Supplies 32 50. Insurance 32 51. Law Expenses 32 52. Stationery and Printing (General Offices) 33 53. Other Expenses 33 CLASSIFICATION OF OPERATING EXPENSES. MAINTENANCE OF WAY AND STRUCTURES. 1. REPAIRS OF ROADWAY. This account includes all expenditures for account of the road • bed and track (except cost of rails and ties), cost of loading and distributing rails and ties along the track, labor expended in cutting, slotting, and drilling (when done by trackmen), layiiig rails, ties, and other track material ; sloping cuts, blasting rocks, and widening embankments ; gathering old rails and scrap mate¬ rial, repairing and keeping tunnels in order, clearing track of snow and ice, cutting and removing weeds, brush, and grass from the company's right of way, plowing fire guards along track; proportion of salaries, traveling and office expenses of civil engi¬ neers, superintendents of tracks, resiuent or division engineers, their clerks, draftsmen, and other attendants; use and repairs of instruments (when not chargeable to Construction), and wages of roadmasters, their clerks, section foremen, track laborers, track watchmen, gravel-pit men, work-train engine and train¬ men, and men employed in operating steam shovels, scrapers, pile drivers, and ditchers while engaged in track renewals and repairs; also cost of fuel, water, and other supplies used on work-train engines and cars, and cost of oil, tallow, and waste used on track (except oil used in switch lamps, which should be charged to Account No. 3], "Station Sirpplies"). It includes cost of ballast of all kinds ; preparing, delivering, and putting same into track ; also quarry, gravel, and sand jnt rights and privileges (except cost of land), fixtures, tools, and other articles used in connection with the track, rail fastenings, semaphores, switch stands and fixtures, "block" and other sys¬ tems of road or track signals, interlocking apparatus, signals and other apxiliances pertaining thereto, including those not owned, but maintained jointly with other railroads; tools and implements of trackmen and gravel-pit men; fuel and light, water, ice, and other supplies used in connection with the track, or in section houses, tool houses, watch houses, work trains while engaged in maintenance of roadway, etc., not otherwise (9) 10 provided for ; riprapping, piling and piers (except around bridges and buildings), retaining walls, dikes, and breakwaters made to protect track, and labor and material used in protecting river banks and keeping track clear in cases of freshets and washouts ; cost of boarding men at washouts ; snow sheds and snow fences, and also the cost of filling trestles with earthwork (except when properly chargeable to Construction) ; and expenses for main¬ taining grade crossings of electric and steam railways (provided they are not street railways). When a track is taken up, the labor expended therefor should be charged to this account, whether another track is laid to replace it or not. The following is a list of the more important articles used in connection with repairs of roadway, viz : .\Jzes, Ad/ baudles, Angers, Axes. Ax liiindlee, Ballast, Bolts, Braces and bits, Brooms, Brush hooks. Bumper posts. Cable wire. Cant hooks, Chains, Chairs, Chisels, Claw bars. Crow bars, Curbing hooks, Bippers, Drawing knives, Drills, Fisli or angle plates, FIsli or angle jihite bolts, Flags, Frogs, Gravel, Gviudstoues, Hammers, Hand trucks. Hatchets, Hoes, Jack levels. Lanterns and fixtures, Levels, Lining bars. Lumber, Nails. Nippers, Nuts, Nut locks, Oil, Oil cans, Padlocks, Picks, Pike polos, Pinch bars, J*lows. Punches, Hail braces, Haising bars, Hatchet drills, Biprap, Hope, Saws, Scrap boxes, Scytlies, Semaphores, Semaphore hunps, Shovels, Sledges, Spades, Spikes, Spike mauls. Spot boards, Sidices, Squares. Staples, Stone, Stone drills. Stoves ami fixíurc.-«. Straightening machines, Switclje.s. fixtures, and a])- pnrtenances, Switch lamps, Switch ropes (when used in repairs of roadway), Tamping bars, Tapelines, Tie plates, Timber, Tongs, Tool boxes, Torpedoes tiseti by track repairers, Track gaugo.s. Track jacks, Velocipedes, Vises. Washers, Washer irons, Water barrels, Water kegs, Water pails. Wheelbarrows, Whetstones, Wire, Wrenches, etc. 11 2. RENEWALS OF RAILS. This account includes the cost of rails, laid in main track or tracks, sidings, spirrs, gravel, and repair tracks: in tunnels, depots, shop and other yards, shops and other buildings; on turntables, piers, wharves, track scales, inclines, bridges, trestles, and culverts; to and from coal chutes, coal pockets, fuel or water stations, etc., less the value of the old rails taken up; also the cost of inspection and transportation. Cost of guard rails should be charged to this account. 3. RENEWALS OF TIES. This account includes the cost of cross and switch ties laid in main track or tracks, sidings, spurs, gravel and repair tracks ; in tunnels, depots, shop and other yards, shops and other birild- ings, etc. ; on turntables, piers, wharves, track scales, inclines, bridges, trestles, and culverts- to and from coal chirtes, coal pockets, fuel or -water stations, etc, ; also the cost of inspection and transportation. 4. REPAIRS AND RENEWALS OF BRIDGES AND CT'L- VERTS. This account includes all expenditures for account of repairs and renewals of bridges, trestles, and culverts, built by a rail¬ road company to carry its tracks over any stream, road, .street or other railroad, both substructure and superstructure (see in thisconnection Account No. 5, "Repairs and Renewals of Fences, Road Crossings, Signs, and Cattle Guards'') ; exjjenses of loco¬ motives, work trains, pile drivers, etc., while engaged in making such repairs ; cost of repairs and renewals of piers, abutments, retaining walls, drainijipes, riprapping, dikes, etc., necessary to protect or strengthen bridges and culverts against ice, water, etc. ; and the cost of cleaning the channel under bridges and culverts. It includes also the wages of supervisor of bridges, his travel¬ ing and office expenses, bridge foremen, bridge watchmen, bridge tenders, etc. ; supplies n.sed in operation of bridges, such as brooms, lanterns, oil, oil cans, pails, tallow, waste, water bar¬ rels, etc. ; and fuel for stationary engines at dra■v^'bridges. The cost of removing old bridges preparatory to the construction of new, and the cost of temporary or false work used in repairs or renewals pf bridges and culverts are cliargeable to this account, also cost of construction of new bridge to rej)lace one burned, and cost of tools used exclusively in repairs of bridges. The following are the x'rincipal classes of structures coming under this account, viz : Bridges.—Steel, iron, wood (Howe truss, combination, tres¬ tle, or pile). Culverts.—Stone or brick arch; iron; earthenware, iron, or ordinary piping ; open culvert. The following is a list of the nrore important articles of material used in connection with bridges and culverts, viz : Bolts, Brick, Cables (iron and hemp), Castings, Cement, Dowels, Iron, Iron bracSs, Iron hangers. Iron thimbles. Iron rods, Lag screws, Lime, Lumber, Nails, Nuts, Paints, Piles, Riprap, Sand, Spikes, Stone, Timber, Wood screws. Wrought washers, etc. REPAIRS AND RENEWALS OF FENCES, ROAD CROSS¬ INGS. SIGNS, AND CATTLE GUARDS. This account includes all expenditures for account of reiiairs and renewals of riglit-of-way fences, street railway and road crossings, overhead bridges built to carry anj' highway or track of another railroad over company's roadbed, roadways running under track, viaducts (foot and wagon), crossing drains, all signs (except station signs), whistle iiosts, slow boards, stop boards, mile posts, etc. ; crossing gates, cattle guards, hedges, street lights, street repairs or sewers for which the company may be assessed or become responsible (excepting within the limits of station and shop grounds, which are chargeable to Account No. 6, " Repairs and Renewals of Buildings and Fix¬ tures"), and tools used by euijiioyees in making snch i;epalrs and renewals. REPAIRS AND RENEWALS OF BUILDINGS AND FIX¬ TURES. This account includes all expenditures for account of rexuiirs and renewals of all buildings used in connection with the opera¬ tion of the road.. It includes wages or proportion of wages of the officer in 13 charge of repairs of buildings, his traveling and office expenses, cost of excavation, foundations, drainage, water, gas, and sewer pipes, and stationary fixtures appertaining thereto ; heating and lighting plant, apparatus, and fixtures; fences around station grounds, stock and fuel yards, shops, and other buildings; hydrants, cistenis, and wells for station and other buildings ; grading, sewerage, laying out and improving grounds around stations, shops, and other buildings, paving yards adjacent to buildings, street lights, street paving, repairs or sewers for which the company may be assessed, or become responsible at points within the limits of grounds considered as belonging to stations, shops, or other buildings of the same class, or on streets surrounding such grounds or buildings (otherwise the charge should be to Account No. ô, "Repair's and Renewals of Fences, Road Crossings, Signs, and Cattle Guards"); also the expense of removing old buildings, preparatory to the construction of. new. The following is a list of the structures referred to above : BHggage rooms, Boarding bouses for section men, Boiiers and boiler houses for supplying steam for beat¬ ing cars, heating water for cleaning cars, etc. Breakwatera for protection of buildings, Dry houses, Dwelling houses, Eating houses, Elevators,* Engine houses, Express buildings, Fire-engine houses, Fuel houses, General offices, Grain cribs, '^rain waü-ebouses, Hand-car houses, Ice houses. Inclines for fuel and other purposes, Interlockiug towers, Oil houses aud tanks, Outhouses, Permanent signal-station buildings, Platforms, Bail mills, Roundhouses, Saml houses, Sand driers, Scrap houses, Section liouses, Shops of all kiutls, Shop and station grounds :tnd yartls (draining, fill¬ ing, etc.), Sidewalks, Stables, Statiuuary-engine houses, Station houses (passenger and freight), Stock j'cns, Storehouses, Switch houses, Telegrajih offices, Turntables, Warehouses, AVatchhouses, \Vater stations. The expense of repairs and renewals-of furniture and fix¬ tures used in buildings included under this bead, not otherwise ♦Except elevators, the net earnings of which are excluded from freight revenue. 14 pi-o\-idecl for herein, should also he charged to this account. Some of the more important of these items are as follows : Awuiiigs, Carpets. Chairs. Clocks. Coal boxes, Counters, Cranes (steam, baud, und mail), Curtain.s, Derricks, Desks, Fire extinguishers. Ice boxes. Lighting fixtures, Looking glasses. Mats, Slatting, Office railings, Pigeonhole cases, Racks, Safes, Scales (track, warehouse^ and platform). Settees, Shelving, and other fix¬ tures, . Signs at stations, Stationary engines and boilers (except for run¬ ning machinery), Stoves and stove furni¬ ture, Tables, Ticket cases, etc. Expenditures for the following items, when used in repairs or renewals of water stations, or In connection with water sup¬ plies for any purpose, should he charged to this account, viz : Boilers and machinery for pumping engines, cisterns, hydrants, pipe lines, ptipes, ponds, pumping engines, pump fixtures, jiumps, springs, tanks, towers, tubs, wells, windmills, etc.; also the expense of piotecting pipes and of prospecting for water supply. Expenditures for the following items when used in repairs or renewals of buildings used for fuel houses or sheds should he charged to this account, viz : Chutes, coal bins, coal buckets, cranes, derricks, pockets, screens, wood racks, etc.; also dumping, hoisting, and other machinery, and the necessary tools in con¬ nection therewith. REPAIRS AND RENEWALS OF DOCKS AND WHARVES. This account includes all expenditures for account of repairs and renewals of docks, wharves, piers, slieds thereon and inclines thereto, jetties, etc., and of repainting the same; repairs and renewals of freight carriers used in connection with the above, and of the engines necessarjr to operate the same; also the expense of operating pile drivers, tugs, barges, floats, dredges, mud scows, etc., while engaged in making such repairs, and in dredging to preserve proper depth of water. REPAIRS AND RENEWALS OF TELEGRAPH. This account includes ail expenditures for account of .repairs and renewals of the telegraph and telephone lines owned by the company, or for which it is responsible, including poles, wire, insulators, instruments, battery jars, switch boards and appur¬ tenances, telegraph signs, telegraph tables, climbers, and all 15 other appurtenances in connection therewith forming'a part of the plant ; also the wages of employees engaged in keeping the line in working condition, the cost of their tools, and proportion of the salary, traveling, and ofSce expenses of superintendent and assistant superintendent of telegraph, and clerks. 9. STATIONEEY AND FEINTING, This account includes all expenditures for stationery, station¬ ery supplies, and printing, including books, blank forms, etc.. used in connection with "Maintenance of Way and Structures.'' [A list of the more important articles of stationery and jirintinir will lu- fuuud under Account Xo, 45, "Stationery and Printing."] 10. OTHEE EXPENSES. This account includes incidental expenditures only ; that is to say, such expenditures in connection -uuth ' Alaintenance of Way and Structures '' as are not properly chargeable to any of the foregoing accounts. It includes material used in a laboratory attached to a machine shop when not specifically chargeable to any one particular account. MAINTENANCE OF EQUIPMENT. 11. SUPEEINTENDENCE. This account includes the salaries and expenses of the suijerin- tendents of motive power and car departments, auditor of motive 'power and machinery, master mechanics, master car builders, general foremen, when salaries can not be properly charged to specific accounts; their clerks and attendants; also incidental expenses of their offices, such as fuel, light, etc. 12. EEPAIES AND EENEWALS OF LOCOMOTIVES. This account includes all expenditures for account of repairs, renewals, and rebuilding of locomotives,, tenders, snowplows (when attached to locomotives), furniture, and loose and mov¬ able tools and supplies used in connection therewith. It also includes repairs of a "pusher" engine and tender belonging to another road over which trackage rights are granted. It also includes the cost of locomotives, tenders, and appui-- tenances thereunto belonging, built or purchased to make good the original number charged to construction or equipment. Ití including royalties for patents, steam and other power brakes and brake fixtures, less the value of old material, insurance, or repayments from other roads. The following is a list of the more important articles used in connection with repair's and renewals of locomotives, viz : Air brakes, Crossheads, Flagstaffs, Air-brake fixtures, Crosshead pins. Flues, Arch pipes, Crown bars, Flue sheets. Arm rests, Crown-bar braces. Footboards, Ash hoes, Crown sheets, Frames, Ash pans, Cylinders, Frame braces, Ash-pan rods, Cylinder casings, Front ends, Bar(buggy), Cylinder cocks, Front-end doors, Bar (pinch), Cylinder-cock rods, Front-end rings. Bar (plugging), Cylinder heads. Front-end timber. Bar (slash), Cylinder rings. Gaskets, Bells, Dampers, Gauge cocks, Bell bases. Damper handles, Gibs, Bell cords, Decks, Glands, Bell-cord hangera. Domes, Glass gauges, Bell yokes. Dome casings. Gongs, Blower cocks, Dome covers, Goose necks. Blower pipes. Drag irons, Grate bars, Blow-off cocks Dragpins, Grate shakers, Boilers, Drawbars, Guide bars. Brakes, Drawbar castings Guide blocks, Brake shoes. Driving axles. Guide braces. Branch pipes. Driving boxes. Guide yokes. Brasses, Driving-box brasses. Hammers (hard and copper) Brooms, Driving-box collars, Hand-hole plates. Bumpers, Driving-box wedges, Hand rails, Bumper blocks. Driving wheels. Hand-rail pedestals. Bumper sheets, Dry pipes, Headlights, Cab angle irons. Bccentrics, Headlight brackets, Cab bracket's, Eccentric rods. Headlight fixtures. (^ab curtains. Ecccentric straps. Headlight pedestals. Cab cushions. Equalizing levers, Heater cocks. Cab fronts, Equalizing springs, Heater pipes. Cab handles. Exhaust pipes, - Hose, Cab lamps, Expansion clamps, Hose jacket, Center castings. Extension front ends, Hose reels, Center pins, Feed pipes, Injectors, Chafe irons. Feed-pipe cocks, Injector nozzles, Check castings, Feed-pipe hangers. Inclines, Check chambers, Feed-pipe hose. Jacket bands, Check valves, Feed-pipe shaft, Jacket lagging, Clocks, Fire boxes, Jacks, Coal grates, Fire-box doors, Jackscrews, Counterbalances, Fire-box grates, King pins, Coupling bars, Fire bricks, Lamps (steam and water Crank pins. Fire pumps. gauge), ir Lazy cocks, Rocker boxes, Steam-chest bangers, Levers, Rods (main and connect- Steam gauges, Link blocks, ing), Stop cocks, Link lifters, Rod keys, Stuffing toxes, Lubricators, Rod straps. Swing bolsters, Oak packing, Running boards. Tee heads. Oil-can stands, Running-board braces, Tenders, Oil cups, Safety beams and castings, Tender brake hangers, Oil-bouse cups and brasses, Safety chains, Tender brake-banger Oil pipes, Safety books. boxes, Packing books, Safety levers, Tender brake shoes, Packing iron, Safety valves, Tender brake wheels. Packing rings, Sand boxes, Tender cocks and rods. Pet cocks, Sand-box bases. Tender frames. Pet-cock rods. Sand-box casings, Tender wheels and axles. Petticoats, Sand-box covers, Throttle levers, Petticoat pipes. Sand-box pipes. Throttle pipes, Pilota, Sand-box rods, Throttle valves. Pilot braces. Seat boxes. Tires, Pilot-draw castings. Sledges, Tool boxes, Piston-follower heads. Slide valves, Torches, Piston heads, Slide-valve i jds, Trucks, Piston-packing pumps. Slide-valve yokes, Truck axles, Piston rods, Smoke arches, Truck boxes, Pokers, Smoke-arch braces, Truck braces. Pump barrels, Smoke-arch rings, Truck cellars. Pump cages, Smokestacks, Truck jaws, Pump chambers (top aiul Smokestack bases, Truck wheels. bottom). Smokestack cones, Tumbling shafts, Pump plungers, Springs, Water-gauge cocks, Pump valves, Spring balances, Wheel guards, Quadrants, Spring bangers, Whistles, Quadrant stands, Spring saddles. Wire netting, Reach rods, Stay bolts. Wrenches (coiiiiiiou, pack¬ Reverse latches, Steam brakes, ing, air-brake, spanner, Reverse levers, Steam chests, rod, set-screw, eccentric, Rocker arms. Steam-chest covers. and injector), etc. 13. REPAIRS AND RENEWALS OF PASSENGER CARS. This account includes all expenditures for account of repairs, renewals, and rebuilding of passenger cars of all classes, includ¬ ing woodwork, axles, brake fixtures, brakes (band, air, and other), brasses, buffet fittings, fixtures, and appurtenances, heating and lighting apparatus, links, pins, oil boxes, springs, trucks, wheels, windows, window fixtures, repainting, and other expenditures of a like nature ; also proportion of wages of car inspectors and cost of tools used in inspecting cars at stations and elsewhere ; proportionate cost of tools used by car repairers at repair stations for making light repairs, such as jackscrews, 2 399a 18 sledges, wrenches, and other expenditures of a like nature ; also repairs made to cars of other lines for damages, or payments made for foreign cars wrecked or destroyed on the line ; furni¬ ture and fixtures of passenger cars built or purchased to make good the original number of cars charged to construction or equipment ; and also the cost of passenger cars replacing those worn out or destroyed, less the value of old material, insurance, or repayments from other roads. Passenger cars may be classified as follows, viz : Baggage, Business, Chair, Milk, Officerü', Parlor (drawing roonj), Passenger (all classes'). <"'oinbniatiou (passenger and baggage), Dining, Pay, Postal, Sleeping. Smoking, Express, Emigrant, Mail, Tourist, Other pa.-senger train cars The following is a list of the more important articles of passenger-car furniture and fixtures, viz : Bell cord. Bell-cord hangers, Carpets, Chairs, Check boxes, Coal boxes. Coal hods. Curtains, Cushions, Cuspidors, Drawheads, lee boxes, Keys, Lamps, Lamp fillers, Lamp fixtures, Lamp shears, Linoleum, Matting, Backs, Seats, Stoves, Stove furniture. Toilets, "Wash basins, Water tanks, ^^'iudow fixtures, etc. 14. REPAIRS AND RENEWALS OF FREIGHT CARS. This account includes all expenditures for account of repairs, renewals, and rebuilding of freight cars of all classes, including woodwork, axles, brake fixtures, brakes (hand, air, and other), brasses, double-deckingiiars for stock, grain doors, links, pins, couplers, oil boxes, springs, trucks, wheels, repainting, and renumbering ; proportion of wages of car inspectors and cost of tools used in inspecting cars at stations and elsewhere ; propor¬ tion of cost of tools used bj' car repairers at repair stations for making light repairs, such as jackscrews, sledges, wrenches, and other expenditures of a like nature ; repairs to cars of other lines for damages, or payments made for their cars wrecked or destroyed on the line; furniture and fixtures for cabooses; and the cost of freight cars replacing those lost, worn-out, or destroyed, less the value of old material, insurance, or repay- 19 ments from other roads. It also includes all expenditures for repairs and renewals of loose or movable furniture and fixtures belonging to caboose cars. Freight cars may be classified as follows, viz : Box, Fruit, Refrigerator, Caboose. Furuiture, Stock (including palace). Coal, on, ^Vaterand tank (when used Dump (commeKlul, coal, Ore, as commercial cars), or stone), Platform, 15. REPAIRS AND RENEWALS OF WORK OARS. This account includes all expenditures for account of repairs, renewals, and rebuilding of work or service cars ; repairs and renewals of woodwork, repainting, axles, brakes (band, air, and other), and other fixtures, brasses, heating and lighting appa¬ ratus, links, pins, oil boxes, springs, trucks, wheels, windows, window fixtures, and other expenditures of a like nature ; repairs of commercial cars when assigned to and in service of "Main¬ tenance of Way and Structures" department, including cost of changes made in such cars to fit them for this service ; and the expense of refitting them for commercial service. Work and sermce cars may he classified as follows, viz : Ballast plows or unloaders, Irou shovels, Rail saw, including cables used Lever cars, Rock crusbers, therewith. Locomotive tanks used Suowplows (when not at- Boarding, ijermauently as water tacbed to locomotives). Bridge, cars, Steam shovels, Derrick, Outfit, Tool, Ditching, Painters, Water, Dump, Pile driver. Wrecking, Gravel, Plow and scraper, Other work cais. Hand, Push, 16. REPAIRS AND RENEWALS OF MARINE EQUIPMENT. This account includes all material and labor necessarj' to maintain marine or floating equipment in efficient working order, including repairing (both ordinary and that made neces¬ sary by wrecks or accident) hulls, decks, cabins, masts, rigging, sails, and other parts of steamships, steamboats, ferryboats, transfer boats, vessels, tugs, barges, car and other floats, scows, etc. ; also for repaii'ing boilers and engines, wood foundations, bearings for machinery, wheels, rudders, shafts, steering gear, ventilators, electric plants, steam and hot-water heating fix¬ tures and appurtenances, royalties paid for use of patents on improved machinery, raising sunken boats, etc. 20 The following is a list of the principal items of furniture and fixtures used in repairs and renewals of marine or floating equip¬ ment, viz: Axes, baronietors, beds and bedding, block and tackle, capstan bars, carpets, chairs, charts, clocks, compasses, copying presses, counters, desks, engine furnishings, fire extinguishers, flue cleaners, gang planks, hatchets, hooks, life-preser\'ers, lines, linoleum, logs and log lines, matting, oil cans, pianos on passenger boats, pokers, mcks, railings, safes, scales, scrapers, settees, shovels, splice bars, spyglasses, stoves and stove furniture, tables, ticket cases and fixtures, tool boxes, tools, wrenches, and other analogous articles. 17. EEPAIRS AND RENEWALS OF SHOP MACHINERY AND TOOLS. This accouut includes all expenditures for account of renew¬ als, repairs, and maintenance of boilers, stationary engines, scaffolds, shafting, belting, and other appliances for running machinery, furnaces, forges, and all machinery in car and loco¬ motive shops, in roundhouses, when used exclusively for repair¬ ing locomotives, and in carpenter shops of the Bridge and Build¬ ing Department ; also all tools and fixtures used in connection therewith ; oil, tallow, and waste used in lubricating and clean¬ ing tools and machinery.- 18. STATIONERY AND PRINTING. This account includes all expenditures for stationery, station¬ ery supplies, and printing, including hooks, blank forms, etc., used in connection with ' ' Maintenance of Equipment. " [A list of the more important articles of stationery aud printing will be foiiucl under Account No. -íó, Stationery and Printing.'"] 19. OTHER EXPENSES. This account includes all expenditures for account of electric lights, gas, torches, and lamps used in machinery department, shops, roundhouses and offices, and the oil and material for the same ; proportion of labor and material for the proper operation ♦Note—Small hand tools used by mechanics and soon worn out, also wages of persons in charge of same, should bo charged to the account mostly benefited by their use ; and wages of sweepers, cleaners, roustabouts, and other unskilled labor¬ ers employed on general work in and about locomotive, machine, boiler, copper, sheet iron, tin, smith, car, carpenter, paint, pattei n, and other shops, fuel for forges and other analogous items, should be apportioned between the different " Mainte¬ nance of Equipment " accounts, on basis of relative amount of work done for tho account of each. •21 and repair of electric lights used in connection %^-ith other de¬ partments ; wages of engineers and fii'emen and cost of fuel and water in operation of stationary engines or boilers for snpi^ly- ing power and heat to shop buildings and roundhouses (other fuel used in shops being charged into the cost of manufactured material) ; wages paid watchmen engaged in watching machin¬ ery department shops : cleaning vaults connected with shops ; cost of material used in a laboratory attached to a machine shop where no special account is benefited ; and all ' ' Mainte¬ nance of Equipment " esq^enses which can not be properly classed under any of the foregoing heads. CONDUCTING TRANSPORTATION. 20. SUPERINTENDENCE. This account includes all expenditures for account of salaries and expenses of general superintendents (when engaged exclu¬ sively in the operating department), assistant general superin¬ tendents, division superintendents, assistant superintendents, superintendents of transportation, masters of transportation, superintendents of car service, car accountants, train masters, traffic managers, assistant traffic managers, general freight agents, assistant general freight agents, general passenger agents, assistant general passenger agents, general ticket agents, assistant general ticket agents, general baggage agents, super¬ intendents of express, or other officers engaged exclusively in the transportation department, their clerks, jiorters, and attend¬ ants; also incidental expenses of their offices, srrch as heating, lighting, ice, water, rent, express charges, etc., provisions and other expenses of special cars when in use by such officers ; also expenses of Oar Service Associations. ■> 21. ENGINE AND ROUNDHOUSE MEN. This account includes wages of all engineers and firemen while engaged in running, all locomotives except those engaged in work-train service; also the wages and traveling expenses of traveling engineers, wages of hostlers, callers, watchmen, and employees engaged in wiping, cleaning, firing up, dumping, boiler washing, cleaning fire boxes, watching and dispatching locomotives, and all other roundhouse employees, such as smoke¬ stack inspectors, roundhouse cleaners, ash pit or clinker pit cleaners, clinker dumpers, operators of turntables, etc. ; also the wages paid engineers and firemen on a "pusher " engine fur¬ nished by another road over which trackage rights are granted. 22 23. FUEL FOR LOCOMOTIVES. This account includes the cost of fuel consumed by all loco¬ motives except those engaged in work-train service, including freight charges on same and the wages of fuel agents, their clerks, and employees engaged in handling and accounting for the same; also tools, such as wheelbarrows, shovels, picks, brooms, axes, saws, forks, oil cans, stoves and lamps ; coal and wood for heating; oil, tallow, etc., for lighting fuel stations; also cost of coal used on a " pusher " engine furnished by another road over which trackage rights are granted. 23. WATER SUPPLY FOR LOCOMOTIVES. This account includes the cost of water furnished all locomo¬ tives except those engaged in work-train service, including the cost of labor and material required in operating, heating, and lighting water stations; oil, waste, and other supplies for oper¬ ating pumping machinery; tools, etc. (when not chargeable to Account No. 6, "Repairs and Renewals of iluildings and Fixtures"), and amounts paid to other companies for water fur¬ nished to locomotives, water rights, and ijrivileges ; also water furnished a "pusher" engine belonging to another road over which trackage rights are granted, and cost of water used in roundhouses for washing out locomotive boilers. 24. OIL, TALLOW, AND WASTE FOR LOCOMOTIVES. This account includes the cost of oil, tallow, waste, wool, grease, rags, etc., rrsed in lighting, cleaning, and lubricating all locomotives except those engaged in work-train service, and exx)ense of similar supplies on a "pusher" engine furnished by another road over which trackage rights are granted. 35. OTHER SUPPLIES FOR LOCOMOTIVES. This account includes the cost of furniture, tools, and other movable articles and supplies required fully to equip all loco¬ motives except those engaged in work-train service, such as chisels, files, lampblack, packing material, sand, soap, and switch keys ; also axes, brooms, brushes, crowbars, flags, frogs, hatchets, jacks, lantern globes, lanterns, links, pins, matches, metal and other polishes, oil cans, picks, scoops, shovels, shunting poles, switch chains, switch ropes, tallow buckets, tin boxes for flags, torpedoes, water buckets, etc., and expense of similar supplies on a "pusher" engine furnished by another road over which trackage rights are granted. 23 36. TRAIN SERVICE. This account includes the wages of conductors, train agents, ticket collectors, baggagemen, brakemen, train porters (not on private cars), water carriers, and other trainmen engaged in running all trains except work trains, or in making up or dis¬ tributing trains. 27. TRAIN SUPPLIES AND EXPENSES. This account includes all expenditures for account of heating, lighting, cleaning, and lubricating cars, including the cost of - supplying or pumping gas into cars, and oil and wicking f or lanterns of trainmen ; uniforms and badges for trainmen when paid for by the company ; laundry work for cars, icing refriger¬ ator cars, transferring or rearranging freight in transit for safety in transportation, etc. ; miscellaneous supplies furnished to cars for the purpose of protection against accidents and fires, and for keeping the oars clean ; bedding for stock cars and wages of car cleaners and car oilers ; provisions and supplies for snow-bound trains or ti-ains delayed by washouts, trackage or pilot service paid to other roads during washouts, transfer of passengers on account of defective track or bridges ; also cost of maintaining and operating temporary facilities in connection with trans- irorting freight and passengers over a stream where a bridge has been destroyed; also oil, tallow, waste, wool, grease, sulphur, sponges, rags, packing hooks and irons, dope buckets, and other supplies and tools used in cleaning and lubricating cars. This account also includes any deficit from operation of dining cars. It also includes all expenditures for miscellaneous supplies furnished trains necessary fully to equip them for service. The following is a list of the more important train supplies, viz : Axes, Bell cords, Brooms, Brashes, BuIPs-eyes. Candles, Chains, Cold chisels, Conductor's punches, Dunnage, Fire buckets, Flags, Frogs, Hammers, Hatchets, Ice, Jacks, Jackscrews, Lanterns, Lantern tixtures, Matches, Oil cans. Packing hooks. Pails, Punches, Saws, Scoops, Shovels, Sledges, Soap, Straw and sawdust, Switch chains. Switch keys, for tiaiu Switch ropes, Tallow buckets. Torpedoes, Train tool boxes. Water buckets. Wrenches, etc. 24 28. SWITCHMEN, FLAGMEN, AND WATCHMEN. This account includes the wages of yard masters and clerks, yard foremen, yard conductors, yard hrakemen, yard switchmen, switch tenders, callers, watchmen and detectives, station police¬ men, signalmen, crossing-gate keepers, crossing flagmen, and track flagmen (when the service is performed in connection with "Conducting Transportation"), and wages of such em¬ ployees paid on account of joint use of track owned by another company. 29. TELEGRAPH EXPENSES. This account includes all expenditures for account of operation of telegraph and telephones, such as rent paid for use of tele¬ graph and telephone lines, and for telephone tolls at stations; salaries and expenses of division operators, of train dispatchers, clerks, telegraph operators, and messengers ; cost of chemicals, copper, zincs, and other supplies for charging batteries; fuel, light, and other supplies for telegraph offices; proportion of salaries and expenditures of superintendent and assistant super¬ intendent of telegraph, their clerks and attendants, and miscel¬ laneous supplies, traveling and office expenses; also amounts paid for services of such employees on other roads over which trackage rights are granted. When an employee connected with the telegraph service also acts as station agent, clerk, or in any other capacity, an appor¬ tionment of his wages should be made to this and other accounts on the basis of service rendered. 30. STATION SERVICE. This account includes salaries and expenses of freight and ticket agents in charge of stations, assistant agents, depot or station masters, assistant depot or station masters, station pas¬ senger agents, station baggage agents, assistant station baggage agents, and other oflioials occupying analogous positions ; wages of cashiers, clerks, collectors, ticket examiners, ticket collectors and ushers, station foremen, baggagemen, station gatemen, employees in package and parcel rooms, men attending electric lights, janitors, porters, warehousemen, freighthouse foremen, freight callers, tallymen, deliverymen, car sealers, weighmasters, truckmen and other laborers, teamsters, messengers, scalenien, coopers, cleaners, employees at coal dock terminals, enginemen for stationary engines used for heating and lighting station 25 buildings; also, employees engaged in carrying and weighing mail, caring for switch lights, loading, unloading, bedding, feeding, and watering stock; labor at stock yards or stock pens, except as covered by Account No. 42, "Stock Yards and Elevators," cleaning vaults connected ^vith stations, payments for transferring freight by contract or otherwise, and other analogous expenses, also amounts paid for seranees of such employees on other roads over which trackage rights are granted. STATION SUPPLIES. This account includes all expenditures for account of heating and lighting depots, waiting rooms, freight and passenger offices, and other station buildings ; fuel and supplies for engines oper¬ ating freight carriers on docks, wharves and piers to convey freight between boats and cars ; supplies used for station and yard signals, switches, switch lights, street lights, semaphore lamps, etc., also bills of municipalities or other corporations for lighting highway crossings; supplies and implements for handling freight ; payments for water, sprinkling about stations, uniforms and badges for employees when paid for by the com¬ pany; drayage, horses, feeding and shoeing horses, bedding, feed, and water for stock at stock yards or stock pens except as covered by Account No. 42, "Stock Yards and Elevators;" premium on bonds of agents and other station employees, when paid by the company, and other analogous items; also, amounts of this character paid to other companies where trackage rights are granted. The following is a list of the more important articles included under station supplies, viz : Axes, Counter brushes, Freight trucks, Baggage checks, Counter scales. Gas, Baggage crates, Cups, Hammers, Baggage trucks. Cupboard catches, Harness, Brooms, Curtains, Hatchets, Brushes, Cuspidors, Hooks, Bulletin boards, ^ Dating stamps (office), Hose, Candles, Dippers, Hose coupliugs Car seals, Dusters, Ice, Chair cushions, Electric lights. Ice chests. Chalk, Electric-light supplies, Ice tongs. Check boxes. Extinguishers (hand). Keys, Coal bods, Files (document), Lampblack, Cold chisels, Fire buckets, Lamps, Copying presses. Flags, Lamp fittings, Lamp supplies, Lanterns, Lantern fittings, Letter boxes. Locks, Looking glasses. Mail bags, Marking brushes. Marking pots, Marline, Mats, lilatches. Measures, Nails, Newspapers, Oil, Platform trucks, Reflectors, Rubber hose, Saws, Scoops, Scrubbing brushes, Shovels, Skids, Sledges, Soap, Spades, Sponges, Sprinkling cans, Stools, Stove blacking, Switch chains and ropes, Switch keys, for yaialineii Tacks, Tarpaulins, Ticket stamps, Tongs, Torpedoes, Towels, Twine, Wagons, Warehouse trucks, ^Vash basins, ^^'■aste, Water barrels. Water buwls, Water cans, M'ater coolers, Water pails, M'beelbarrows, M'renches, etc. 32. SWITCHING CHARGES—BALANCE. This account represents the net balance paid to other com¬ panies for switching cars or locomotives. 38. CAR MILEAGE—BALANCE. This account represents the net balance paid to other com¬ panies, firms, or individuals for use of cars interchanged on a car-mileage basis. 34. HIRE OF EQUIPMENT—BALANCE. This account represents the net balance paid for use of equip¬ ment other than that accounted for under Account No. 38, ' ■ Car Mileage—Balance. " 35. LOSS AND DAMAGE. This account includes charges for loss, damage, delays, or destruction of freight, parcels, express matter, baggage, and other property intrusted for transportation (including live stock received for shipment), and all expenses directly inci¬ dent thereto; cost of repacking and boxing damaged freight and baggage, feed for delayed stock (except when delayed in wi'ecks), etc. ; wages and expenses of employees engaged either as adjusters or otherwise, and payments for the detection of thieves ; charges for damages to or destruction of crops, build¬ ings, lands, fences, vehicles, or any property other than that intrusted for transportation, whether occasioned by fire, colli¬ sion, overflow, or otherwise ; also expenditures for account of 27 cattle and other live stock killed or injured by locomotives or trains while crossing or trespassing on the right of way, remov¬ ing and burying the same; also services and expenses of employees or others while engaged as witnesses in case of suits. 86. INJURIES TO PERSONS. This account includes all charges on account of employees or other persons killed or injured, such as gratuities and com¬ pensation paid to injured or disabled persons, their guardians, heirs, relatives, and attorneys; salaries and expenses of chief - surgeons, assistant surgeons, division surgeons, attendants, etc., fees and expenses of doctors, coroners, undertakers, witnesses, and others (^except lawyer's fees and court expenses) ; nursing and hospital attendance, medical and surgical supplies, funeral expenses, railroad fares when sending injured persons home or elsewhere, and expenses of attendant when necessary ; jjayments made for ejectment from trains; services, and exi)enses of employees or others engaged as witnesses or otherwise in con¬ nection with the adjustment of claims coming xnider this head. 37. CLEARING WRECKS. This account includes all expenditures for account of clearing wrecks, cost of labor and material required to replace wrecked equipment upon the track, and the attendant expenses of wreck¬ ing trains and wrecking tools used in connection therewith; building temporary tracks around wrecks, amounts paid to other companies for detouring trains on account of wrecks, reloading or transferring freight, baggage, mail, etc., provi¬ sions, board, etc., for men clearing up or watching at wrecks, meals or board for passengers delayed on account of wrecks, feed for stock delayed in wrecks, and other analogous exiienses. 38. OPERATING MARINE EQUIPMENT. This account includes all expenditures for account of the operation of steamships, steamboats, vessels, ferryboats, trans¬ fer boats, tugs, barges, car and other floats, scows, etc. (except¬ ing boats while in use on construction work), such as fuel and supplies therefor ; wages of officers, crews, and all other employees rendering service on marine or floating equipment ; dockage when not loading or discharging cargoes, canal lock and basin dues, rental of boats, labor pumping out boats laid *Notk..—See Account No. 51, " Ijiw Kxpeiiöe.s." up, cost of transferring cargoes in case of accident, steamboat inspection, license, customs dues, health inspection, clearance dues, payments for towage, lighterage, etc., and any other mis¬ cellaneous expenses of a similar nature not properly charge¬ able to Account No. 16, "Repairs and Renewals of Marine Equipment. " The following is a list of the principal items of supplies chargeable to marine or floating equipment, viz : Axes. lee. Stores, Bed linen, Lumps, Tablecloths Binnacle lamps, Laundry, Tableware, Commissary supplies, Oil, Tallow, Cooking utensils, Planks, Trucks, Flags, Provisions, Waste, Grease, Bags, ete., for lighting and Water, Handspikes and otlier toid: s, lubricating purposes. Wool, etc. Hose, Shovels, This account includes, also, all expenses for account of mis¬ cellaneous service, supplies, and expenses in connection with the operation of wharves and docks, such as wages of port captains, port stewards, agents, their clerks and attendants, baggage agents, check clerks, porters, coopers, warehousemen, laborers, watchmen, longshoremen, roustabouts, and other labor at wharves and docks engaged in handling freight, operating steam or other power for handling freight, etc. ; payments for the use of power (not furnished by the company) in loading and discharging cargoes, and all expenditures incident to light¬ ing and heating in connection mth the operation of wharves and docks. The following is a list of the principal items used in connec¬ tion with the operation of wharves and docks, viz : Axes, Fire buckets, Marking brushes, Block and tackle. Freight hooks, Marking pots, Brooms. Gas, Matches, Brushes, Hammers, Me}\sure.s, Bulletin boards, Hatchets, Nails, Chalk, Hose. Oil, Clocks, Hose couplings. Oil cans, Coal hods, Ice, Pails, Cold chisels, Ice chests. Ropes, Cooper's tools, Ice tongs. Salt, Crowbars, Lamps, Saws, Electric lights, Lanterns, Scoops, Fire apparatus. Marline, Shovels. Skids, Sledges, Tacks, Tarpaulius, ^Vate^, Water barrels, Water cans, Water coolers, Wbeelbarrows, etc. Spades, Sprinkling cans. Stools, Soap, Towels, Trucks, Twine, Waste, 39. ADVERTISING. This account includes salaries and expenses oí traveling pas¬ senger and other advertising agents, hill posting, etc. ; cost of printing and publishing passenger time-tables for general dis¬ tribution, printing of advertising matter, advertising in news¬ papers and periodicals (* excepting notice of stockholders' meet¬ ings, election of directors, publishing reports in newspapers, and other corporation and financial notices of a general charac¬ ter), bulletin boards, cards, cases, cords, display cases, dodgers, folders, glasses, handbills, maps, pamphlets, photograjihs, posters, racks, and frames, tacks, views, postage and express charges on advertising matter; also x^remiinns and donations to fairs and stock shows, immigration boards, and other anal¬ ogous expenditures for attracting traffic. 40. OUTSIDE AGENCIES. This account includes all expenditures for account of salaries and expenses of agents engaged exclusively in the procurement of competitive business, and employees of their offices, traveling agents and solicitors, when located on or emiiloyed off the line of the road ; furniture, supi^lies, stationery, rents, office exx)enses, including rents of telephones and telephone tolls, and other disbursements of a similar nature, on account of such agencies ; also expenses of fast freight lines, traffic associations, and other analogous items. 41. COMMISSIONS. This account includes all payments to agents of other comjja- nies and outside parties, not emplox'ees of the company, in the form of commissions for services appertaining to either freight or passenger business ; hut should not include commissions paid to the company's own agents in lieu of salary, such being charge¬ able to Account No. 30, "Station Service," or Account No. 40, "Outside Agencies," as the case may be. *Note.—See Account No. 53, " OtluM- Kx])cus<*i<." 30 43. STOCK YARDS AND ELEVATORS. This account Includes wages, cost of supplies, and all other expenses incurred in the operation of stock yards or elevators, except stock yards and elevators the net earnings of which are excluded from freight revenue.* 43. RENTS FOR TRACKS, YARDS, AND TERMINALS. This account includes I'ents paid for lease of tracks, yards, and terminals. Tracks. Under "tracks" are included all payments to other lines for rent or use of their tracks for running trains, whether by a fixed charge per month or per year, proportion of interest on valu¬ ation and expense incurred in maintaining such track, or on a train mileage basis (not including temporary use of track, such as trackage paid to other roads in case of wi'ecks, washouts, snow blockades, defective bridges, etc.). Yards. Under "yards" are included all payments for use of high and low tracks, delivery tracks, repair tracks, and other side tracks at points other than terminals. Terminals. Under "terminals" are included all payments for use of facilities at terminal points, including main tracks, side tracks, delivery tracks, repair tracks, freighthouse facilities, and pro¬ portion of pajments for handling freight, union depot facilities, etc., at terminal points. 44. RENTS OF BUILDINGS AND OTHER PROPERTY. This account includes all payments for rent of buildings, land, and other property when such propert3' is used in connec¬ tion with the operations of the road, such as depot grounds and buildings, union depots, general and other offices, docks, wharves, ferrj- landings, elevators, stock yards, fuel j^ards, repair shops, etc. *2íote.—By "Stock Yards,"' as used in this account, should be understood stock yards where stock is stored, fed, watered, reshipped or sold, usually at junction or terminal points. 31 45. STATIONERY AND PRINTING. This account includes all expenditures for stationery, station¬ ery supplies, and printing, including books, blank forms, employees' time-tables, tariffs, tickets, waybills, and other analogous items, when used in connection with "Conducting Transportation. " The following is a list of the more important items chargeable to the several accounts of " Stationery and Printing," viz: Arm rests. Ink, Pins. Blank paper, Inkstands, Postage, Blank tablet.s, Invoice books, Pounce, Blank cards, Legal-cap pajier. Printed cards, Binders, Letter paper, Printed tablets, Blotters, Manifold jiaper. Punches, Blotting paper, Mimeograph.s, Rubber bands, Calendars, Mucilage, Rubber stamps, Caligraphs, Mucilage brushes, Rulers, Carbon paper, Neostyle.s, Ruling pens, Cards, Notice.«, Scrapbooks, (Cardboard, Numbering .stanip.s, Sealing wax, Circulars, Oil paper. Seals, Classifications, Orders, Shears, Copy (impression) books, Paper, Shipping tags. Copying brushes. Paper baskets, Shorthand books, Cyclostyles, Paper clip.s, Sponges, Bating stamp.s. Paper cutters, Sponge cups, Delivery tickets, Paper fasteners, Stylograph.s. Electric pens, Paper files. Tape, Envelopes, Paper weights. Telegniph blanks, Eyelets, Papyrograpbs, Tissue (Impression) paper, Eyelet punche.s, Pencils, Train order blanks, Erasers, Pencil erasers, Typewriters, Fuel tickets, Pens, Waste baskets, Hectographs, Penlioklei-s, Water holders, Indexes, Pen racks. Wrapping paper, etc. 46. OTHER EXPENSES. This account includes incidental expenditures only ; that is to say, such expenditures in connection with "Conducting Trans¬ portation " as are not properly chargeable to any of the foregoing accounts. / GENERAL EXPENSES. 47. SALARIES OF GENERAL OFFICERS. This account includes the salaries of general officers. The following is a list of such officers: Chairman of board, presi¬ dent, vice-presidents, general counsel, assistant general counsel or general solicitor, assistant general solicitor, secretary, general manager and assistant general manager, chief engineer,-general superintendent (when in full charge of operations of the road), comptroller, assistant comptroller, general auditor, auditors, assistant auditors, freight auditor, ijassenger auditor, purchas¬ ing agent, general storekeeper, stationer, treasirrer, assistant treasurer, loial treasurer, and land commissioner. Receiver's fees also are included in this account. 48. SALARIES OP CLERKS AND ATTENDANTS. This account includes salaries of clerks, attendants, etc., of the officers specified under Account No. 47, "Salaries of General Officers," including paymasters, cashiers, tax agents, traveling auditors and local storekeepers; also wages of porters, cooks, etc., for special cars while in use by general officers and by general office employees, etc. 49. GENERAL OFFICE EXPENSES AND SUPPLIES. This accomit includes all expenditures for account of heating and lighting the offices of the general officers ; expenses of gen¬ eral officers, their clerks and attendants : also all expenses inci¬ dent to the care and supply of the general offices, including expenses and supplies of pay car and special cars while in use by general officers and general office employees. 50. INSURANCE, This account includes all expenditures for account of pi'e - miums for insuring property of the company, and property which is intrusted to it ; also for insuring passengers and others, and employees, against accident or death. 51. LAW EXPENSES. This account includes the salary and expenses of solicitors, attorneys, their clerks and attendants, and all expenses of their offices, such as law books, printing briefs, legal forms, testi¬ mony, reports, etc. ; also fees and retainers paid for services of attorneys who are not regular employees of the company, and amounts paid to arbitrators for the settlement of disijuted ques¬ tions, costs of suits, special fees, notarial fees, expenses con¬ nected with taking depositions, and all legal and court expenses of every kind not otherwise provided for herein,* including expenses of clerks, sheriffs, constables, or other court officers, as taxed by the court against the railroad company. ,52. STATIONERY AND PRINTING (GENERAL OFFICES). This account includes the cost of printing annual reports, blank books, blank forms, contracts, leases, bonds, stock cer¬ tificates, paper, stationery, stationery supplies, etc., used only in general offices and not chargeable to other accounts. [A list of tbe more important articles of stationery ami printing will be found under Account No. 45, " Stationery and Printing.''] 53. OTHER EXPENSES. This account includes incidental expenditures only: that is to say, such expenditures in connection with "General Ex¬ penses" as are not properly chargeable to any of the foregoing accounts ; also cost of publishing notices of stockholders' meet¬ ings; of election of directors, of dividends, publishing annual reports in newspapers, and other corporation and financial notices of a general character : and fees and expenses paid to directors, etc. *XOT>;.—Sec Acrmiut X". iH'-. "• lujurk-.-s (o Persuii.s."' ßuöa INDEX. A. Item. Account. Ahutmeuts 4 Accident insurance 50 Accidents- 16,35,36,37,3$ Accountants, car 20 Adjusters 35 Adjustment of personal injury claims 36 Advertising 1 39,53 Adz bandies and adzes 1 Agents 20,22,26,29,30, 3S, 39,40,41,4S Air brakes and fixtures 12,13,14,15 Angle plates and bolts 1 Annual reports 52,53 Apparatus, fire 38 interlocking 1 beating and lighting 6,13,16,19 Arbitrators 51 Arch pipes 12 Armrests 9,12,18,45,52 Asb boes 1 12 Ash pan rods 12 Ash pans 12 Ash-pit cleaners 21 Assistant agents 30 auditors 47 comptroller 47 depot masters 30 general counsel 47 general freight agents 20 general manager 47 general passenger agents 20 general solicitor 47 general superintendents 20 general ticket agents 20 station agents - 30 station baggage agents 30 station masters 20 superintendent of telegraph 8,29 superintendents 20 surgeons 36 traffic managers 20 treasurer 47 (35) [. . r Iteni. Account. Atten.Iants 1,11,20,20,30, ZS, 4S, 40,51 Attorneys Auditora 11,47,4S Augers ^ Awnings ^ Axes 1,10,22,25,27,31,38 Axles - - - 13,14,15 B. Badges 27,31 Baggage — 35,37 agents 20,30,38 cai'S 13 checks - 31 crates , 31 rooms 0 trucks 31 Baggagemen 20,30 Bags, mail 31 Ballast 1 ¡(lows - 15 Banks, river 1 Barges T, 16,38 Barometers 16 Barrels 1,4,31.38 p\nnp 12 Bars — , 1,12,1« Basin dues i 38 Baskets f, 18,45,52 Batteries, telegraph or telephone 20 Battery jars 8 Bearings, for machinery 10 Bedding, stock 27,30,31 Bed linen 38 Beds and bedding 16 Bell bases and yokes 12 cord__ 12,13,27 cord bangers 12,13 Bells 12 Belting 17 Bill posting 30 Bills for lighting highway crossings 31 Bindei-s 0,18,45,52 Binnacle lamps 38 Bins 6 Bits 1 Blank books 9,18.45.52 cards 9,18,45,52 forms 9,18,45,62 Blasting 1 Block and tackle 16,38 Item. Acooiiitt. Block signals 1 Blockades, snow 1,27,43 Blocks, bumper 12 Blotters n, IS, 45,52 Blotting paper ît, IS, 45,52 Blower cocks and pipes— Blow-off cocks 1- Boarding cars 15 delayed passengers 37 houses - 6 men at washouts 1 wrecks 37 lioards, bulletin 31,38,30 immigration 30 running 12 slow and stop 5 spot 1 switch ? Boat« 111.31,38 Boiler houses d washing 21,23 Boilers 0,12,10,17,10 Bolls 1,4,12 Bonds 31,52 Books 0,18,45,51,52 Bowls, water 31 Box cars 14 Boxes -1,0,12,13,14,15,10,21,25,27,31 Boxing danmgwl property S-") Braces 4,12 and bits 1 Brackets - 12 Brakemen J 20,2 s Brake shoes 12 Brakes and brake fixtures 12,13,14,15 Branch pipes 12 Brasses - 12,13,14,15 Breakwaters - 1,4,0 Bricks 4 Bridge cars 15 foremen, tenders, and watchmen 4 Bridges • 4,5 supervisor of 4 Briefs 51 Brooms 1,4,12,22,25,27,31,38 Bmsh, cutting and removing 1 1 hooks 1 Brushes 9,13,25,27,31,38,45.52 Buckets and pails 1,4,6,25,27,31,3>< Buffet fittings 13 Buggy bars 12 38 Item. .-\hs ; 9,18,45,52 Callers^ 21,28,30 Canal-lock dues 38 Candles 27,31 Cans, oil and other 1,4,16,22,25,27,31, 3S Cant hooks 1 Capstan bars 10 Captains, port 38 Car accountants 20 cleaners 27 department superintendents 11 floats 111.38 heating and lighting 27 inspectors Bl, 14 mileage—balance 33 oilers 27 repairers 13,14 sealers 30 seals 31 service associations 20 service superintendents 20 shop belting 17 shops 6 Carbon paper 9,18,45,52 Cardboards 9,18,45,52 Cards 9,18,39,45,52 Cargoes 38 Carpenter shops 6 Carpets 6,13,16 Carriers, freight 7,31 •water 20 Cars 1,13,14,15,20,26,27,31,32,33,48,49 39 Jtcjii. Account. Cases G.30 Cashiers oO, 48 Casings 12 Castings . 4,12 Cattle guards 5 killed or Injured 35 Cement 4 Center castings and pins 12 Certificates 52 Chafe irons 12 Chains 1.12.25. 27,31 Chair cushions 31 cars 13 Chairman of board 47 Chairs l.ii, 13,16 Chalk 31,38 Channel cleaning 4 Charging batteries l 29 Charts IG Checkboxes 13.31 castings, chambers, and valves 12 clerks 38 Checks, baggage 31 Chemicals 19,20 Chests 12.31,38 Chief engineer 47 surgeons 36 Chisels 1.25.31,38 Chutes () Circulars 0.18,45, .52 Cisterns fi Civil engineers 1 Claims, personal injury :;r. Clamps 12 Classifications 0,18,45, .52 Claw bars 1 Cleaners i 17 ('note^,21,27,30 Cleaning cars 27 channels 4 locomotives and locomotive fire boxes 21.24 tools and machinery 17 vaults 10,30 Clearance dues 38 Clearing wrecks 37 Clerks 1,8,11,20,22,28,29, 3Û, 38,48, 40,51 Climbers 8 Clinker dumpers 21 Clinker-pit cleaners 21 Clips, paper 0,18,45,52 Clocks 0,12,16,38 Coal bins 6 40 Itfin. Arroniit^ Coal boxos i ^5 buckets rai-s 14 chutes and pockets prates 12 hods : 13,31,38,40 Coal-dock tenninal cinpKiyees Cocks 12 Cold chisels : 27,31,38 Collectors, ticket f 26,30 Collisions 3ö,3(i, 37,38 Combination cars 13 Commercial cars 14,15 Commissary supplies 38 Commissioner, land 47 Commissions 41 Compasses - 10 Competitive business ; 40 Comptroller -— 47 Conductors 26,28 Conductor's punches 27 Cones 12 Connecting rods 12 Constables 51 Contract, trausferring freight by 30 Contracts 52 Cooking utensils 38 Cooks 48 CoobTS, water 31,38 Coopers 30,38 Cooper's tools 31,38 Copper fiT batteries 20 hammers 12 Copy (impression) hooks 0,18,45,52 (;!opying brush«\'< 9,18,45,62 presses 16,31 Cords 12,13,27,30 Coroner's fees 36 Corporation notices 53 Corporations, bills of, for lighting crossings 31 Counterbalances 12 Counter brushes and scales 31 Counters G, 16 Couplei-s 14 Coupling bars 12 Couplings, hose 31,38 Court expenses 36,51 officers 51 Covers 12 Cranes 6 Crank pins 12 41 Item. Account. Culverts ^ Cupboard catches - 31 Cups U, 12,18,31,45,52 Curbing hooks 1 Curtains 0,12,13,31 Cushions 12,13,31 Cuspidors 13,31 Customs dues 38 Cuts 1 Cutting rails m 1 Cyclostyles 1 45, ."»2 Cylinder casiugs, cock rods, cocks, heads, and rings 12 Cylinders - 12 I). Damage» 13,14,10,3.5,30 Damper handles 32 Dalupers 12 Dating stamps 0,18,31,45,52 Decks {marine equipment) 1'' Decks 12 Defective track or bridges 27,43 Delayed stock 3.5 trains, by washouts 27 Dellveiymen 30 Delivery tickets - 0,18,45,52 tracks, rent of 43 Depositions 51 Depot grounds and buildings 0,43,44 ina.sters 30 Depots 0, 43, 44 heating and lighting 31 Derrick cars 15 Derricks ^ Desks 0,10 Detection of thieves— 35 Detectives 28 Detouring trains 37 Dikes 1) 4 Dining cars 13,27 42 Item. Aocouut. Dippers Directors Discliargiug cargoes Dispatchers Dispatching locomotives -1 Display cases 3*^ Distributing rails and ties I trains Ditcbei-s, men opei-ating 1 Ditching cars 15 Dividends, notices of 53 Division engineers 1 operators 1 superintendents -d surgeons 36 Dockage 3^ Docks 7.31,-3i^, 44 Doctor's fees and expenses 36 Document files 31 Dodgers 39 Dome casings and covers s 12 Domes 12 Donations to fairs and stock shows 30 Doors 12,14 Dope buckets "-7 Double-decking cars 14 Dowels 4 Draftsmen 1 Drag iron.s and pins 12 Drain pipes 4,6 Drains, crossing 5 Dmwbars and di-awbar castings 12 Di'awbridges 4 Drawhcads 13 Drawing knives 1 Drawing-room (parlor) cars 13 Drayage 31 Dredges 7 Dredging 7 Drilling mils 1 Drills — 1 Driving axles and wheels ]'2 box bmsses, collars, and wedges 12 boxes 12 Dry houses 6 pipes 12 Dues 38 Dump cars 14,15 Dumpers — 21 Dumping 21 machinery 6 43 Item. Account. Dunnage 27 Dnsters 31 Dwelling houses T.. Earthwork 1 Eating houses U Eccentric rods and straps 12 Eccentrics 12 Ejectment from trains 30 Election of directors, notices of 53 Electric-light men 30 / light supplies 31 lights 10.3(t,3I,3? pens 0.13,45,02 plants 0,10 railway crossings 1 Elevator supplies 42 Elevators G, 42,44 Embankments 1 Emigrant cars 13 Employees' time-tables 45 Engine and roundhouse men 21 Engine boilers and furnishings, marine 16 bouses 6 Engineers or enginemen 1.10,21,3(» Engines, locomotive 1,4,12,17,21,22,23,24,2-5,32 stationary' 4.6,7,16,17,19,30,31 Envelopes 9,18,45,52 Equalizing levers and springs 12 Equipment 12,13,14,15,16.34,37,38 Erasers 0,18,45,52 Examiners, ticket 30 Excavations 6 Exhaust pipes 12 Expausion clamps 12 Expenses, traveling and ofBce Ij-l: 6,8,11,20,21,22,29,35.36,39,4(0 49,51,53 Express buildings 6 cars 13 chaises 20,39 matter, damages to 3-5 superintendents of 2o Extension front ends 12 Extinguishers, fire 0,16,31 Eyelet punches 0.18,45,52 Eyelets 0,18,45,52 44 1^, Item. Account. Kairs, donations and premiums to False work 4 Fares, railroad Fasteners, paper 0, 4."^, r>2 Fastenings, rail 1 Fast freight lines 4" Feed • 31,3.3,37,42 jiipe cocks, pipes, bangers, hose, and shafts 12 Feeding horses and stock 30,31,42 Fences 1,5, fi, Ferryboats 10,38 Ferry landings 44 Fees 30,47,51,03 Files 1 25 document 31 paper 9,18,45,.52 Filling trestles 1 Financial notices 53 Fire apparatus 38 box doors, box grates, bricks, and pumps 12 boxes 12,21 buckets 27,31,38 damages resulting from 35 engine houses G extinguishers (>,10,31 guards 1 Firemen 10,21 Fires, supplies to cars for protection against 27 Firing locomotives 21 Fish or angle plate bolts 1 Fish or angle plates 1 Fixtures 1,0,12,13,14,15, IG. 17,27 Flag boxes 25 Flagmen 28 Flags 1,25,27,31,-38 Flagstaffs 12 Floating equipment 10,38 Floats 1 7,10,38 Flue cleaners 10 sheets 12 Flues 12 Folders 39 Footboards 12 Foot viaduct.s Foreign cars 13,14 Foremen 1, 4,11, 28,30 X'orges 17 Forks, fuel 22 Forms 0,18, 45,51,52 Foundations 6,10 45 Item. Acootiiit. Frame Inaces I J Frames 12.30 Freight 22,27,3<», 31,3.5.37.33.41.43 iigents 3n agents, general and assistant general 20 auditors 47 callers 30 carriers 7,31 cars 14 charges 22 handling 31,33,43 hooks 33 offices 31 trucks 31 Freight-house facilities 43 foremen 30 Freshets 1 Frogs 1,25, 27 Front-end doors, rings, and timber 12 Front ends 12 Fruit cars 14 Fuel 1,4,11,10,20,22,23,27, 2'J, 31,33,40.40 agents 22 for locomotives 22 houses 0 stations 22 tickets 0,18,45.52 yards 0.44 Funeral e.\penses r 3fi Furnaces 17 Furniture 0,12.13,14,25,40 G. Gang planks 10 Gas 11,19,20,23,27,29,31,38,40,49 pipes ^ 0 Gaskets 12 Gate keei»ers 23 Gates Ö Gauge cocks 12 Gauges 1;1- General auditt)r 47 baggage agents 20 counsel and assistant 47 solicitor and assistant 47 foremen 11 freight agents 20 îuauager and assistant 47 office employees 48 office expenses and supplies 40 office rent 44 46 Item. Accoíiut. General officers 47,49 offices 6>44,49 passenger agents 20 storekeeper 4? superlotenileuts 20,47 ticket agents 20 Gibs 12 Glands 12 Glass gauges : 12 Glasses G, 31, 39 Globes, lantern 25 Gongs ' 12 Goose necks 12 Grade crossings 1,5 Grading 6 Grain cribs ami warehouses 6 doors 1 14 Grass, cutting and removing 1 Grate bai*3 and shakers 12 Grates ; 12 Gravel. 1 cars 15 pit men 1 pit rights 1 Grease 24,27,33 Grindstones 1 Grounds G,44 Guard rails 2 wheels 12 Guards, cattle 5 Guide bars, blocks, braces and yoRes 12 H. Hammers 1,12,27,31,38 Hanclbills 39 Hand brakes 13,14,15 Hand-car bouses 6 Hand cars 15 cranes 6 extiugiiishers 6,16,31 hold plates and rail pedestals 12 rails l2 tools 17 (note) trucks 1 Handles 1,12 Handling freight 27,30,31,38,43 fuel 22 Handspikes 38 Hangers 4,12,13 Harness 31 47 Item. Accoiiot. Hatchets 1,16,25,27,31,38 Headliglit hracketa, fi.xtui'es, aud pedestals 12 Headlights 12 Health inspection 38 Heater cocks aud pipes 12 Heating 6,13,15,16,19,2C, 22,23,27,30,31,38,4C, 49 Hectographs 9,18,45,52 Hedges 5 Hemp cables 4 High tracks — 1,43 Highway bridge 5 crossings 5,31 Hire of equipment—balance 34 Hods, coal 13,31,38,40 Hoes .1 1,12 Hoisting machinery 6 Hooks 1,12,16,31,38 and irons, packing 12,27 Horses 31 Hose • 12,31,38 couplings 31,38 jackets and reels,. 12 Hospital attendance 36 Hostlers, engine 21 Hot-water heating 6,16,31 Hulls 16 Hydrants 1 6 I. Ice 1,4,11,20,27,20,31,38,49 boxes - 6,13 chests 31, 38 houses 6 tongs 31,38 Icing cars 27 Immigration boards 39 Implements for handling freight 31,38 of trackmen and gravel pit men 1 Improving grounds 6 Inclines 6,7,12 Indexes 9,18,45,52 Injector nozzles 12 Injectors 12 Injuries to persons 36,50,51 Ink 9,18,45,52 Inkstands 9,18,45,52 Inspecting cars 13,14 Inspection of rails aud ties 2,3 health 38 steamboat 38 48 Item. .Account. luspectors 2.3,4,13,14.21,3S Instruments, engiuoer's 1 telegraph and telephone Insulators ^ lusurance - 12,13,14,ôt» Interest, for trackage rights 43 Interlockiiig apparatus, signals, and towers l,t> Invoice books — 5». IS,45,52 Iron J 4 braces, cables, hangers, rods, and thimbles 4 shovel cars 13 Irons, packing 12,27 .1. Jacket bamls and lagging 12 Jacks - 1.12,13,14,25,'27 Janitors, station 3(^ Jai^s, buttery ^ Jetties T K. Kegs, water I Keys 1-2,13,2.5,27,31 Kingpins 12 Knives 1 !.. Labor at wharves and docks 3s Laboratory material In, Ii» Laborers 1,17 (note),30,33 Lag screws 4 Lagging 12 Lamp fillers, fixture.^, and sheare 13 fittings and supplies 31 Lampblack 25,31 Lamps 1,12,13,19,2-2,31,38 Land 1,35,44 comtnissioner 47 Landings, ferry 44 Lantern fittings 31 fixtures 27 globes 25 Lauterns and fixtures 1,4,-2.5.-27.31.38 Laundry 3S work for cars 27 Law books .51 expenses .51 49 Item. Account. Lnwyer^K fees 36,51 I^aying out grouuds G mils, tics, aud other track material I Lazy cocks 12 Lease of tracks, yards, and terminals 43 Leases 52 Legal e.xpcnses 51 fonu.s 51 cap 0,18,45,52 Letter box Office railing 6 Officers 1,4,6,8,11,20,29,36,38,40,47,51 Officers' cars 13 Offices 6,19,29,31,40,44,49 Oil 1,4,14,17,19,22,23,24,27,31,38 boxes 13,14,15 can stands 12 cans 1,4,16,22,25,27,31,38 cars 14 cups 12 house cups and brasses 12 houses 6 paper 9,18,45,52 pipes 1 12 tallow, and waste for locomotives 24 tanks 6 Old bridges 4 buildings 6 material 2,12,13,14 rails 1,2 Operatiug bridges 4 marine equipment 38 water stations 23 Operators, telegraph or telephone 29 turntable 21 Orders 9,18,45,52 Ore cars • 14 Other expenses 10,19,46,53 Outfit cars 15 53 Itoni. Accouot. Outhonsos 6 Outside agcucies Overflows, duui.ige from 35 Overhead iTidgos ® P. Package rooms 30 Packing hooks aud irons 12,27 material 12,25 rings 12 Padlocks ' 1 Pails and buckets 1,4. 6,'25,21,31,38 Painters' ctu-s ^ Paints for bridges Palace stock cars l-í Pamphlets 3^ l*aus, ash 12 Paper 9,18,45,52 baskets, clips, cutters, 'asteners, files, weights 9,18,45,52 Papyrographs 9,18,45,52 Parcel rooms 30 Parcels 35 Parlor cars 13 Passenger agents, and general and assistant general 20,30,39 anditora 47 boats 10 business, commissions on 41 cara 13 offices 31 time-tables 30 Passengers — 27,37,50 Patents 12,16 Paving 0 Pay cara 13,49 Paymasters 48 Pedestals — 12 Pencil erasers 9,18,45,52 Penboldera and pens 9,18,45,52 Pen racks 9,18,45,52 Pens, stock 6 Periodicals, advertising in 39 Personal injuries • ; 36 Pet-cock rods 12 cocks 12 Petticoats aud petticoat pipes 12 Photographs 39 Pianos - 16 Picks 1,22,25 Piers 1,4,7,31 Pigeonhole cases 6 53 Item. Account. Pike poles 1 Pile-rlriver cars 15 drÍTers, operating Ij^, 7 Piles and piling 1,4,7 Pilot braces and di-aw castings 12 service 27 Pilots 12 Pinch bars 1,12 Pins 9,18,45,02 Pins and links 12,13,14,15,25 Pipe lines 6 Pipes 6,12 Piston heads, follower heads, packing pumps, and rods 12 Planks 16,38 Plates 1,12 Platform cars 14 scales 6 trucks 31 Platforms 6 Plow cars 15 Plows 1 Plugging bars 12 Plungers 12 Pockets for fuel 6 Pokers 12,16 Poles 1,8,25 Policemen 28 Polishes 25 Ponds 6 Port captains and stewards 38 Porters 20,26,30,38,48 Postage 9,18,39,45,52 Postal cars 13 Post-ers 39 Posting hills 39 Posts 1,5 Pots, marking 31,38 Pounce 9,18,45,52 Power brakes 12 steam or other 19,31,38 Premium on bonds of station employees 31 Premiums to fairs and stock shows 39 for insuring persons and property 50 President 47 Printed cards and tablets 9,18,45,52 Printing 9,18,39,45,51,52 Property, destroyed, etc 36 Prospecting for water 6 Provisions 20,27,37,38 Publishing reports, etc., in newspapers 39,53 time-tables 39 54 Item. Account. Pump barrels, cages, chambers, plungers, and valves ——-—— 12 fixtures ^ Pumping -— 27,38 engines and boilers ® machinery 23 Pumps 12 Punches 1,9,18,27,46,52 Purchasing agent ^— 47 Push cars 15 Pusher engine 12,21,22,23,24,25 Q- Quadrant stands 12 Quadrants 12 Quarry rights 1 Questions, disputed 51 R. Racks - 6,13,16,39,45 Rags___ 24,27,38 Rail braces and fastenings 1 mills 6 saw cars 15 Rails 2 Railings 6,12,16 Railroad fares 36 Railway crossings 1,5 Raising bars 1 Ratchet drills 1 Reach rods 12 Rearrangiug freight 27 Rebuilding locomotives, cars, etc 12,13,14,15 Receiver's fees 47 Reels - 12,31,38 Refitting cars for commercial service 15 Reflectors 31 Refrigerator cars 14,27 Reloading freight, baggage, mail, etc 37 Removing stock killed or injured 35 Renewals of rails 2 ties 3 Rent 20,29,38,40,43,44 Rents, for tracks, yards, and terminals 43 of buildings and other property 44 Renumbering equipment 12,13,14,15 Repacking damaged property 35 Repainting x 4,7,13,14,15 55 Item. Account. Repair shops 6,44 stations, tools used at 1 13.14 tracks, rent of 43 Repairs and renewals of, bridges and culverts 4 of buildings and fixtures 6 docks and wharves 7 fences, road crossings, signs, and cattle guards 5 freight cars 14 locomotives 12 marine equipment 16 passenger cars 13 shop machinery and tools 17 telegraph 8 work cars 15 roadway 1 streets 6 Repayments, equipment 12.13.14 Replacing wrecked equipment upon tmck 37 Reports 51.52,53 annual, in newspapers 53 printing, annual 52 Resident engineers 1 Retainers 51 Retaining walls 1.4 Reverse latches and levers 12 Rigging 16 Rings 12 Riprap 1,4 Riprapplng 1,4 River banks • 1 Road crossings 5 signals 1 Roads, bridges over 4 Roadbed 1 Roadmasters 1 Roadways 5 Rock crushers 15 Rocker arms and boxes 12 Rocks, blasting 1 Rod keys and straps 12 Rods 4,12 Ropes L 1,25,27,31,38 Roundhouse cleaners and employees 21 Roundhouses 6 Roustabonts 17 (note), 38 Royalties 12,16 Rubber, bands and stamps 9.18,45,52 Rubber hose 12,31,38 Rodders 16 Rnlers 9,18,45,52 Rnling pens 9.18,45,62 56 Item. Account. Bunning-board braces Bunniug boards Bunning trains — S. Saddles, spring ^2 Safes Safety beams and castings ^2 chains, hooks, levers, and valves 12 Sails 1® Salaries of general office clerks and attendants 48 general officers 47 Salt äS Sand 4,25 Sand-box bases, casings, covers, pipes, and rods 12 Sand boxes 12 Sand driers ^ houses Sandpit rights 1 Sawdust 27 Saws 1,22,27,31,38 Scaffolds 4,5,6,17 Scalemeu.» 3ii Scales 6,16,31 Scoops 25,27,31,38 Scows 7,16,38 Scrapbooks ' il, 13,45,52 Scrap boxes X houses 6 material " 1 Scraper cars 13 Scrapers ljl3 Screens 3 Screws 4 Scnabbing brushes 31 Scythes 1 Sealers 30 Sealing wax 9,18,45,52 Seals ■ 9,18,45,52 Seat boxes 12 Seats 13 Secretary 47 Section foremen 1 houses 6 Semaphore lamps 1,31 Semaphores 1 Service cars 15 57 Item. Accouut. Settees 6, lö Sewer pipes 6 Sewerage 6 Sewers 5,6 Shafts aud sbaftiiig 12,16,17 Shears 9,13,18,45,52 Sheds 1 ' ShelvÎDg 6 Sheriffs 51 Shipping tags 9,18,45,52 Ships 38 Shoeing horses 31 Shoes, brake 12^ Shop belting 17 buildings, grounds, and yards 6,44 machinery 17,19 Shops 6,17,19,44 Shorthand books 9,18,45,52 Shovel, iron, cars 15 steam, cars 15 Shovels 1,15,16,22,25,27,31,38 Shunting poles 25 Sidetracks 1,43 Sidewalks 6 Sidings 1,43 Signalmen 28 Signal-station buildings 6 Signals 1,31 Signs 5,6,8 Skids 1,31,38 Slash bars 12 Sledges 1,12,13,14,27,31,38 Sleeping cars 13 Slide-valve rods and yokes 12 Slide valves 12 Slotting rails 1 Slow boards - 5 Smoke-arch braces and rings 12 arches 12 Smokestack bases and cones 12 inspectors 21 Smokestacks 12 Smoking cars 13 Snow, clearing track of 1 blockades 27,43 sheds and snow fences 1 Snowbound trains 27 Soowplows 12,15 Soap 25,27,31,38 Solicitors 47,51 of freight and passenger business 40 58 Item. Account. Spades 3,4,5,6,31,38 Special cars 20,48,4il fees 51 Spike mauls 1 Spikes 1,4 Splice bars 16 Splices 1 Sponge cups « 9,18,45,52 Sponges ■ 9,18,27,31,45,52 Spot boards 1 Spring balances, bangers, and saddles 12 Springs 12,13,14,15 water 6 Sprinkling 31 cans 31,38 Spurs 1,43 Spyglasses 16 Squares 1 Stables 6 Stamps, impression 9,18,31,45,52 Stands 12 Staples 1 Station agejita and assistant 29,30 baggagemen 30 buildings