[FIRST ISSUE.]

14. STORAGE-FREIGHT.

This account includes a carrier's revenues for storage of freight. To it should be charged authorized refunds.

15. STORAGE-BAGGAGE.

This account includes a carrier's revenues for storage of baggage. To it should be charged authorized refunds.

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This account includes amounts accruing as penalties for delay in loading or unloading cars (demurrage). To it should be charged authorized refunds.

17. TELEGRAPH SERVICE.

This account includes a carrier's revenues from commercial telegraph business transacted by it when the expense of transacting such business can not be separated from the expense of conducting the railway telegraph service; amounts received from telegraph companies, whether proportion of earnings or otherwise, for the privilege of transacting a commercial telegraph business in offices along the carrier's lines, when the carrier furnishes some service of its employees whose wages are included in operating expenses.

Note. When a telegraph company rents the telegraph line of a carrier and pays all expenses incident to its maintenance and operation, the rent received should be treated as Income.

18. RENTS OF BUILDINGS AND OTHER PROPERTY.

This account includes a carrier's revenues from rents of buildings, land, and other property, such as depot and station grounds and buildings, union depots, general and other offices, rooms rented at stations, docks, wharves, ferry landings, elevators, stock yards, fuel yards, repair shops, section and other houses, etc., when such property is used in connection with operations and the expense of maintaining and operating it can not be separated from the expense of that portion used by the carrier.

19. MISCELLANEOUS.

This account includes a carrier's revenues from operation not otherwise provided for; also collections from individuals and companies for the privilege of handling freight and passengers over a carrier's wharves and docks; amounts received from others for mooring and anchoring boats at such wharves and docks, and for water furnished them when the water plant is operated by the carrier; receipts from coal and ore docks, stock yards, and grain elevators when not treated as "Outside Operations;" amounts received as trackage for detouring trains; collections for the use of a carrier's bridge by pedestrians, street-car lines, vehicles, etc., when the expense of maintaining and operating such property can not be separated from the expense of that portion used by the carrier.

Note. When a bridge of one carrier is used by another carrier and such use is paid for either on the basis of a flat rent or a charge per train mile, or a toll per passenger, per ton, or per car, the revenue therefrom should be credited to appropriate accounts.

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At a General Session of the INTERSTATE COMMERCE COMMISSION, Held at its Office in Washington, D. C., on the 1st Day of June, 1908.

[Figures in brackets on right-hand side of pages indicate folios of original issue.] The subject of a Uniform System of Accounts to be prescribed for and kept by carriers being under consideration, the following order was entered:

It is ordered, That the Supplement to the Classification of Operating Revenues, First Issue, and the text pertaining thereto, prepared under the direction of this Commission by Henry C. Adams, in charge of Statistics and Accounts, and embodied in printed form to be hereafter known as Supplement to the First Issue, a copy of which is now before this Commission, be, and the same is hereby, approved; that a copy thereof duly authenticated by the Secretary of the Commission be filed in its archives, and a second copy thereof, in like manner authenticated, in the office of the Division of Statistics and Accounts; and that each of said copies so authenticated and filed shall be deemed an original record thereof.

It is further ordered, That the said Supplement to the First Issue be, and is hereby, prescribed for the use of carriers by rail (exclusive of electric railways), subject to the provisions of the act to regulate commerce as amended June 29, 1906, in the keeping and recording of their operating revenue accounts; that each [5 and every such carrier and each and every receiver or operating trustee of any such carrier be required to keep operating revenue accounts in conformity therewith; and that a copy of said Supplement to the First Issue be sent to each and every such carrier and to each and every receiver or operating trustee of any such carrier.

It is further ordered, That the rules contained in the said Supplement to the First Issue are, and, by virtue of this order, do become lawful rules according to which the said operating revenues are defined: Provided, however, That nothing in this order shall be construed as relieving any such carrier or any receiver or operating trustee of any such carrier from observing all rules contained in the Classification of Operating Revenues, First Issue, which are not changed by the rules contained in said Supplement to the First Issue.

It is further ordered, That July 1, 1908, be, and is hereby, fixed as the date on which said Supplement to the First Issue shall become effective.

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