31, 1919, was but seven, 25 employees having severed their connections since November 11, 1918. The personnel now consists of a manager, assistant manager and chief accountant, assistant chief accountant, one audit clerk, one clerk, one stenographer, and one clerktypist. The work of this division has, to a very great extent, changed from transportation engineering to accounting. All investigations were discontinued, except for the purpose of endeavoring to reduce the loans to traction companies for which this corporation was under contract. Expenditures have been properly classified and allocated and records prepared to meet the provisions of the contract for appraisals to be made at a later date.

Every effort was made to curtail the expenditures of Government funds after the signing of the armistice. A contract involving the expenditure of $300,000 was canceled with the consent of the contractor, who declined to accept reimbursement for his expense or any compensation for his trouble in making of estimates for this work, he desiring to contribute same to the Government.

In another case the corporation was compelled to threaten commandeering proceedings before a satisfactory price could be obtained on certain rolling stock for which it was in dire need. By negotiation the price was finally cut from $100,000 to $65,000, at which price the corporation indicated its intention to purchase said equipment. Before this was consummated hostilities had ceased and an adjustment was made with the owners of the equipment whereby for a sum of less than $600 the corporation was fully relieved from its obligation to purchase.

Further adjustments are anticipated which it is thought will save about $160,000-this sum largely made up of items which were to have been expended in the Philadelphia and Rock Island districts.

The following data regarding the interest income compared with expense of conducting the Transportation Division is noteworthy:

The annual interest that will accrue on the total amount that will be advanced by the Housing Corporation is approximately $296,036.02. Assuming that the funds used by this corporation were from the proceeds of the first Liberty loan, which money cost the Federal Government 3 per cent, this will represent an interest accrual to be paid by the United States Government of $207,225.22, making a net difference of $88,810.80.

The estimated pay roll of the Transportation Division during the fiscal year ending June 30, 1920, will be $28,500. A liberal estimate of office upkeep, rental, traveling, and all incidental expenses is placed at $5,000, making a total of $33,500, leaving an unexpended balance of $55,310.80, which amount could go to the credit of the Housing Corporation for the operation of other divisions, general overhead expense, or other purposes.

Staten Island.3

Perth Amboy.3

Bath, Me.1
Belle, W. Va.1
Bethlehem, Pa.2,3,4
Bound Brook, N. J.1
Bridgeport, Conn.2,3,4
Buchanan City, Mich.'
Buffalo, N. Y. 2,3,4
Camden, N. J.1
Charleston, S. C,3
Charleston, W. Va.1
Chicago, Ill.:

Thirty-ninth Street exten-
sion.2,3

Seventy-fourth Street extension.5 Cleveland, Ohio.5

Cradock, Va.3
Dayton, Ohio.1
Danbury, Conn.1
Dunlo, Pa.1
Easton, Pa.1

Erie, Pa. (Navy funds).
Grand Rapids, Mich.1
Hegewisch, Ill.2,3
Ilion, N. Y.3
Indianapolis, Ind.1
Indiana steel towns:
Hammond.2,3

East Chicago.2,3
Indiana Harbor.5
Gary.2,3

Kings Mills, Ohio.1
Lake Denmark, N. Y.3
Lowell, Mass.1
Marblehead, Mass.'
Milton, Pa.2,3
Neville Island, Pa.1

Newark (N. J.) District:
Elizabeth.3
Long Branch.3
Orange.1
Bloomfield."

Watervliet, N. Y.3

Albany.3 Troy.3

West Hanover, Mass.1 Woodbury, N. J.1

INSTRUCTIONS TO FIELD REPRESENTATIVES.

SEPTEMBER 18, 1918. [Procedure to be followed by electric-railway companies and by district repre sentatives, resident inspectors, and field accountants in submitting reports and information to the transportation division on securing of bids, awarding of contracts, purchasing, and material records, etc.]

With a view of systematizing the execution of all construction work being done by the various street railway companies throughout the country under the supervision of and in accordance with Investigation made and relief found unnecessary.

2 Loans for transportation facilities.

Relief accomplished with cost.

4 Where work was curtailed.

Relief accomplished without cost.

contracts entered into with the United States Housing Corporation, the following methods of procedure have been adopted and are to be followed by the railway companies and such representatives of the Housing Corporation as may be engaged upon the work.

For the sake of brevity the street-railway companies are hereinafter designated as "company" and the United States Housing Corporation as "corporation."

Wherever the Transportation Division of the United States Housing Corporation has a district manager or representative in the community in which the work is being done, all details pertaining to the purchase of material, conduct, performance, and approval of the work or plans and specifications therefor shall first be taken up by the company with such district manager or representative, who shall forward such details, with his recommendations and approval, to the corporation at their Washington office.

SUBMITTING PLANS AND SPECIFICATIONS.

The company, before making any commitments or assuming any obligations for expenditure, shall submit to the corporation, for approval, all plans, specifications, outlines, and other information pertaining to the construction and installation of the work or equipment. In general, these plans, specifications, outlines, and other information shall conform to or be substantially in accordance with the standard practice of the company in ordering or installing like or similar material. If said plans, specifications, outlines, and other information are found satisfactory to the corporation, authority will be granted by the corporation for proceeding with the work. A form similar to the manner the specifications should be prepared is appended hereto, marked "Form A.”

SECURING COMPETITIVE BIDS ON MATERIAL.

Immediately after the execution of the contract between the company and the corporation, defining in general the work to be performed, the company shall use the utmost dispatch in securing competitive bids from not less than three manufacturers or producers of each kind or class of material or each type of equipment as approved by the corporation which may be required to construct or install the work or may be necessary for the operation thereof. Upon receipt of said competitive bids the company shall summarize same substantially in accordance with Form B, attached hereto, and submit said summary of bids in duplicate, together with the original detailed bid of each manufacturer, to the authorized representative of the corporation in charge of the district in which the company is located. Said summary shall contain the certified recommendation and approval of the president of the company, specifying the manufacturer with whom he recommends the contract or order for the work be awarded. Immediately upon receipt of the summary and detailed original bids by the district representative they shall be checked by said representative and if found satisfactory shall be approved by him and immediately forwarded to the Washington office of the corporation for further approval.

In the event of the corporation having no authorized representative in the community the original bids, with said summary, shall be forwarded direct to the Washington office of the corporation, attention of the Transportation Division.

Upon receipt of said summary and original detailed bids by the corporation, if found satisfactory, immediate authorization by the Washington office of the corporation for the purchase of the materials or equipment will be furnished the company. Until such authorization is furnshed in writing the company will in no manner assume any responsibility for the purchase thereof.

Whenever the final contract for the material is entered into by the company, three copies of said contract properly attested shall be forwarded to the corporation.

COPIES OF PURCHASING ORDERS, STOREROOM REQUISITIONS, ETC. Whenever an order is placed with a manufacturer or other agency duplicate copies of the purchasing order upon which the unit prices and the total cost of each item of material shall be entered shall be filed with the corporation.

Whenever material is in stock and requisitions are issued and delivery fulfilled from the supply department of the compnay, two copies of said requisition and certified receipts covering the delivery of the material on the work shall be filed with the corporation. It is the intention to check all contracts, orders, requisitions, and receipts for material against the actual quantities used on the work.

PAYMENTS AND ACCOUNTS.

The company shall keep their records of expenditure in accordance with the form prescribed by the Interstate Commerce Commission's classification of accounts.

For each job or item specified in the contract between the company and the corporation a separate job number or work order shall be issued by the company, which shall contain the location and a brief description of the work to be done and the classification of accounts substantially conforming with Form C, appended hereto. Duplicate copies of this job number or work order are to be filed with the corporation. All expenditures for labor or material shall be allocated or charged to the particular job for which it was furnished.

The method of reimbursing the company for all expenditures made for the construction of the additions and extensions covered by their contract with the corporation shall be as follows:

The company shall submit to the field accountant of the corporation a summary in duplicate of material and labor expenditures on the Voucher Form H. B. 21, furnished by the corporation.

It will be necessary for the company to have all invoices rendered in triplicate, the original copy of which shall be retained by the company, the duplicate and triplicate to be attached to the original and duplicate reimbursement Voucher Form H. B. 21 submitted to the corporation through the field accountant.

In the case of pay rolls, detailed pay rolls and a recapitulation thereof with the distribution of the charges thereon shall be attached to the Voucher Form H. B. 21 in the same manner as material disbursements, it being understood the detailed pay roll, timekeeper's records, and distribution sheets are at all times available for checking and auditing by the representative of the corporation.

The original and duplicate reimbursement Voucher Form H. B. 21, with supporting data attached, shall be presented to the local field accountant of the corporation for check and approval. The local field accountant after approval thereof shall present the voucher to the district representative of the Transportation Department for further check and approval, after which said district representative shall forward the voucher to the Washington office for reimbursement.

It is the intention of the corporation to reimburse the company for any and all expenditures which are proper under the contract at the earliest possible moment after evidence is had that the expenditure is a just and proper charge to the work.

The proper distribution for all charges shall be submitted with each voucher, the job number and the Interstate Commerce Commission classification account number both being given. Whenever charges for material are entered on a single voucher and the material is to be used on several jobs, the proper distribution of the charges to each job and account number shall be designated on a separate statement which shall accompany said voucher. The proper distribution of charges shall also be entered on the invoices of the contractor or manufacturer, which invoices are to be attached to the voucher as evidence of the expenditures, as heretofore stated.

STARTING WORK.

The company shall prior to starting any work furnish at least seven days' written notice to the corporation of the date and location such work is to be started.

WEEKLY REPORT OF MATERIALS TO BE FURNISHED BY THE RAILWAY COMPANY.

The company shall prepare weekly progress reports in triplicate, covering the ordering and delivery of materials and equipment, together with records of any subcontracts placed by them. These reports are to be typewritten on tracing whose size shall be 10 by 15 inches and shall conform to and contain the information complete outlined on the attached blue print marked "Form D".

Each week the tracings are to be posted as of Saturday, two blue prints thereof being forwarded to manager, Transportation Division, United States Housing Corporation, 613 G Street NW., Washington, D. C., and two copies are to be given the field accountant who represents the corporation on the work. The field accountant will send one of these copies to the district representative, retaining one-copy for his personal files.

WEEKLY CONSTRUCTION REPORT TO BE FURNISHED BY THE RAILWAY COMPANY.

Weekly reports covering progress of construction shall be prepared by the company, conforming in general to the sample report appended hereto marked "Form E" with such modification as may be necessary to cover the specific work involved. This report should be arranged so the different items important to the progress of the work will conform to the investment classification prescribed by the Interstate Commerce Commission as given under road and equipment accounts 501 to 550, inclusive. As far as possible, the progress of the work shall be estimated and reported on each account in terms of the percentage the amount of work to be done bears to the total amount of work to be performed.

These construction reports are to be compiled as of Saturday of each week, the original and one duplicate to be mailed to manager, Transportation Division, United States Housing Corporation, 613 G Street NW., Washington, D. C., and two copies given the field accountant on the work who represents the corporation. The field accountant shall send one copy to the district representative, retaining the other copy for his files.

The district representative of the corporation shall give careful attention to the weekly construction report filed by the company, and shall immediately after receipt thereof advise the Washington office of any inaccuracies, criticisms, or changes which in his judgment should be made in the report. If the work is not progressing as satisfactorily as desired the resident representative shall so advise the Washington office so that every effort may be made to render proper assistance to the company to complete the work at the earliest possible moment.

DAILY REPORT, FIELD ACCOUNTANT OF THE CORPORATION,

The field accountant representing the corporation is to keep a daily progress report on said job on the form furnished by the corporation, on which shall be entered the number of men employed, rates of wages, daily labor cost, and total labor cost of the work as of the date of the report. On the back of the report a record of the quantities of the various materials delivered on the work, type of construction, equipment employed on the work, and the time it is allocated to the job shall be entered as well as all other matters pertaining to the conduct of the work, such as accidents to the employees or to the public, unusual delays with reasons therefor, public utility obstructions encountered, and any

other matters of sufficient importance to warrant recording. These reports shall be kept in duplicate, the original daily report being forwarded to the district representative, who, after perusal, shall forward same to the Washington office; the other copy is to be retained by the field accountant for his files.

Forms to be used in submitting reports and information on securing of bids, awarding contracts, purchasing and material records, advancement of funds, progress of construction work, etc.

Form or exhibit-

A. Specifications covering each job.

B. Summary of bids.

C. Work order or authorization.
D. Material record.

E. Progress report on construction work.
F. Voucher form H. B. 21.

G. Daily report of field accountant.

SAMPLE SPECIFICATIONS.

FORM A.

SPECIFICATIONS FOR NEW SINGLE TRACK LINE AND CONNECTIONS ON COLUMBIA AVENUE BETWEEN SIBLEY STREET AND MORTON AVENUE.

Scope. These specifications cover in general the construction of new single-track line with side pole span construction on Columbia Avenue, "" between Sibley Street and Morton Avenue, and connecting curves to the present tracks on these two streets.

ROADBED AND TRACK CONSTRUCTION.

Trench. The track shall be laid 5 feet 3 inches east of center line of street so as to provide for a double-track line at the future date. The roadbed trench to be excavated 17 inches deep and 9 feet wide, and base of trench to be rolled down to a regular and uniform subgrade.

Ballast. The trench to be filled with crushed stone or slag ballast, evenly distributed to a height of 11 inches. The ties to be embedded in the ballast for a depth of 5 inches and the top of the ties to be 12 inches above the subgrade of the trench.

Ties. The ties to be 6 by 8 inches by 8 feet, white oak, spaced 2 feet centers; ties must be laid level and ballast tamped under each tie. Ties at joints of rails to be 8 inches apart. The ties must be laid with the best side up to prevent splitting when driving the spikes and must be laid at right angles to the rails.

Rails. The rails shall be 5 inches tee section A. R. A., 90.2 pounds with 5 inches base to be laid to standard gauge 4 feet 8 inches. The joints in the rails must be opposite and must be midway between the joint ties. Rails will be furnished in 30foot lengths and under.

Spikes. The rails to be laid directly on the ties without any plates and spiked down with by 5 inch spikes, one on each side of rail, making four spikes per tie.

Joints.-Rail lengths to be jointed together with continuous-rail joints 22 inches long; each joint to have four 1-inch diameter bolts, two in each rail end. The bolts to have hexagon heads and nuts and lock washers to be used. Rails to be laid close, butt to butt, without any openings in the joints.

BONDING AND NEGATIVE FEEDER.

Bonds. All joints of the rails and joints in special work to be bonded with #2/0 solid copper external bonds. Cross bonds #4/0 flexible copper wire to be placed approximately every 400 feet or less; they should be in line with the north building line of each cross straight and be thoroughly fastened and soldered to the negative feeder.

Negative feeder.—A 500,000 c. m. negative feeder cable shall be placed alongside the track on top of the ties. Splices in negative cables shall be made by interlacing the strands and then thoroughly soldered. Cross bonds to be connected to the negative cable as described above.

SPECIAL TRACK WORK.

A two-part wye to be installed at Sibley Street, connecting with Gary & Interurban Co.'s track on this street.

The present wye on Morton Avenue in alley west of Columbia Avenue to be moved and placed at Morton Avenue and Columbia Avenue to connect the new track with present track on Morton Avenue.

A steam track crossing to be installed to cross two tracks of the New York, Chicago & St. Louis Railroad, which crosses Columbia Avenue between Sherman and May Streets.

The new special work will be made with ends to fit 5§ inch, 90.2pound tee rail. The joint plates between special work and rails to be 32 inches long with six 1-inch bolts in each joint.

All special work to be supported on 7 by 9 inch white oak ties of various lengths from 7 feet up to 16 feet.

Auxiliary and negative cables to be placed at all special work at each rail, and the ends of the cables connected to the webs of the respective rails outside of the last bolted joint. The cable connections to the rails must be equal to the conductivity of cable.

MACADAM FAVING.

The pavement in the street taken up, due to the construction of the new track, shall be replaced and put in proper condition.

Crushed limestone subsurface.—On the subgrade as formed by the blast furnace slag, which is placed in the trench prior to track laying and formed and compacted at the time of the track construction, shall be placed a layer of limestone broken so as to pass through a ring of 24 inches internal diameter and be held on a ring of 1 inch internal diameter. This layer shall be covered with fine limestone screenings in such quantity as to completely fill the interstices and thoroughly rolled with a roller until compacted and brought to a true and uniform surface. This layer shall be not less than 4 inches in depth.

Crushed granite, top dressing. The above shall be covered with a course of crushed granite broken to a size which shall pass through a ring 3 inches internal diameter and be held on a ring of 14 inches internal diameter. This course shall be covered with bonding gravel in such quantity as to completely fill all the interstices, then flooded and thoroughly rolled with a roller. The bonding gravel shall contain no particles which will not pass through a ring of 1 inch internal diameter. As the flooding and rolling progresses, the surplus bonding material, if any, shall be swept from the roadway and the rolling and sweeping shall continue until the surface is compacted and all surplus bonding material is removed. Upon this layer shall be spread inch of granite screenings, which shall be rolled into the above layer. The rolling shall continue till no bonding material comes to the surface.

The above layer shall be not less than 4 inches in depth after having been brought to a true, uniform, and unyielding surface.

TROLLEY CONSTRUCTION.

The trolley construction to be of the span-wire type with side poles.

Poles.-Trolley poles to be 33-foot cedar poles, 5-inch top. To be spaced approximately 100 feet apart on straight track and must be placed inside of the prospective curb line of the street. The poles

should not be set beyond the building lines of the intersecting street. Poles to be set approximately 6 feet deep in the ground and the refill shall be tamped solid in thin layers. The poles shall be set with a rake away from the track, so that the top of the pole is 12 inches out of center with the ground plant.

Span wire, insulators, hangers, and ears.—Span wire to be 3-inch galvanized iron stranded wire attached to the poles with 7-inch eyebolts. The strain insulators to be 8 inches long and of hickory wood. The hangers to be of the insulated bolt type, of malleable iron sherardized. The ears to be of the clinch type, 15 inches long, of copper alloy.

Trolley wire. Trolley wire to be #2/0 solid round copper wire suspended so that it will be 19 feet from rail at the span supports. Where the wire passes over the New York, Chicago & St. Louis Railroad tracks the trolley wire shall be 22 feet above the rails. The sag in the trolley wire between spans shall be approximately as follows for various temperatures at time of erection: 0° F., 4 inches; 20°, 5 inches; 60°, 7 inches; 90°, 11 inches.

WORK ORDER No. 608.

Construct a new single track in Columbia Avenue, from Sibley Street to Morton Avenue, in the city of

.....

a

distance of approximately 3.613 feet, connecting at Sibley Street and Columbia Avenue into Gary Street Railway Co.'s track with a three-part wye. Connections at Columbia and Morton Avenues to be made by taking up the present three-part wye and relocating it in the intersection of Columbia and Morton Avenues.

Track to be constructed with 90-pound tee rail, 6 by 8 white oak ties on 6-inch crushed stone or slag foundation, macadam pavement to be finished with asphalt or oil or some other binding material.

All new track special work to be all manganese hard center type. Also all necessary poles and overhead construction trolley wire to be 2/0 and poles to be northern cedar, 35 feet 7 inches top. All expenditure for labor and material to be used in the above work shall be charged to this order in accordance with the following itemization:

501-608. Engineering and superintendence.

504-608. Grading.

505-608. Ballast. (Includes labor and hauling and unloading

at job.)

506-608. Ties. (Material only.)

507-608. Rails, fastenings, and joints. (Material only.) 508-608. Special work. (Material only.) 510-608. Track and roadway labor:

(A) Labor on tangent track.

(B) Labor on special work.

(C) Miscellaneous. (Includes cost of track and tools, such as picks, shovels, etc.)

511-608. Paving. (Includes all labor and material on paving work above bottom of tie.)

519-608. Poles and fixtures. (Labor and material.) 521-608. Distribution system.

550-608. Miscellaneous. (Includes only such items of special and incidental nature which can not be charged to any other account in Interstate Commerce Commission's classification.)