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ployees as it may find necessary to the proper performance of its offices and

supplies. duties. * Until otherwise provided by law, the Commission may hire suitable offices for its use, and shall have authority to procure all necessary office supplies. Witnesses Witness fees. summoned before the Commission shall be paid the same fees and mileage that are paid witnesses in the courts of the United States.

All of the expenses of the Com- Expenses. mission, including all necessary expenses for transportation incurred by the Commissioners, or by their employees under their orders, in making any investigation, or upon official business in any other places than in the city of Washington, shall be allowed and paid on the presentation of itemized vouchers therefor approved by the chairman of the Commission.

Sec. 19. That the principal office Office and sesof the Commission shall be in the sion. city of Washington, where its general sessions shall be held; but whenever the convenience of the public or the parties may be promoted or delay or expense prevented thereby, the Commission may hold special sessions in any part of the United States. It may, by one or more of the Commissioners, prosecute any inquiry necessary to its duties, in any part of the United States, into any matter or question of fact pertaining to the business of any common carrier subject to the provisions of this act.

Sec. 20. That the Commission Annual is hereby authorized to require riers. annual reports from all common carriers subject to the provisions of this Act,

[Unchanged.]

reports from car

SEC. 20. That the Commission is hereby authorized to require annual reports from all common carriers subject to the provisions of this Act, and from the owners of all railroads engaged in interstate commerce as detined in this Act,

to fix the time and

prescribe the manner in which such reports shall be made, and to

to prescribe the manner in which such reports shall be made, and to

holders; the funded and tloating contents of

carrier's annual debts and the interest paid thereon; report. the cost and value of the carrier's property, franchises, and equipments; the number of employees and the salaries paid each class;

holders; the funded and floating debts and the interest paid thereon; the cost and value of the carrier's property, franchises, and equipments; the number of employees and the salaries paid each class;

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the amounts expended for improvements each year, how expended, and the character of such improvements; the earnings and receipts from each branch of business and from all sources; the operating and other expenses; the balances of profit and loss; and a complete exhibit of the financial operations of the carrier each year, including an annual balance-sheet. Such reports shall also contain such information in relation to rates or regulations concerning fares or freights, or agreements, arrangements, or contracts with other common carriers,

the accidents to passengers, employees, and other persons, and the causes thereof; the amounts expended for improvements each year, how expended, and the character of such improvements: the earnings and receipts from each branch of business and from all

Sources:

the operating and other expenses; the balances of profit and loss; and a complete exhibit of the financial operations of the carrier each year, including an annual balance-sheet. Such reports shallalso contain such information in relation to rates or regulations concerning fares or freights, or agreements, arrangements, or contracts

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its discretion, for the purpose of enabling it the better to carry out the purposes of this Act, prescribe (if in the opinion of the Commission it is practicable to prescribe such uniformity and methods of keeping accounts) a period of time within which all common carriers subject to the provisions of this Act shall have, as near as may be, a uniform system of accounts and the manner in which such account

a period of time within which all common carriers subject to the provisions of this Act shall have, as near as may be, a uniform system of accounts, and the manner in

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port.

unless additional time be granted in any case by the Commission; and if any carrier, person, or cor- Forfeiture for

failure to report. poration subject to the provisions of this Act shall fail to make and file said annual reports within the time above specitied, or within the time extended by the Commission for making and filing the same, or shall fail to make specitic answer to any question authorized by the provisions of this section within thirty days from the time it is lawfully required so to do, such parties shall forfeit to the United States the sum of one hundred dollars for each and every day it shall continue to be in default with respect thereto. The Commission Monthly reshall also have authority to require said carriers to file monthly reports of earnings and expenses or special reports within a specitied period, and if any such carrier shall fail to file such reports within the time tixed by the Commission it shall be subject to the forfeitures last above provided. Said forfeitures shall be recov

Recovery of ered in the manner provided for the recovery of forfeitures under the provisions of this Act.

The oath required by this section may be taken before any person authorized to administer an oath by the laws of the State in which the same is taken.

The Commission may, in its dis- Prescribe forms. (retion, prescribe the forms of any and all accounts, records, and memoranda to be kept by carriers subject to the provisions of this Act, including the accounts, records, and memoranda of the movement of traffic as well as the receipts and expenditures of moneys. The Commission shall at all times Access to rechave access to allaccounts, records, and memoranda kept by carriers subject to this Act, and it shall be unlawful for such carriers to keep any other accounts, records, or memoranda than those prescribed or approved by the Commission,

forfeiture.

Oath taken before.

ords.

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