TABLE P

AMOUNTS PAID FOR CERTAIN SPECIFIC PURPOSES INCLUDED IN FOREGOING.

TRANSPORTATION EXPENSES FOR THE YEAR.

164. Expenses of maintaining road and real estate (Table M).
165. Expenses of repairs of machinery and cars (Table N).
166. Expenses of operating the road (Table O).
167. Total transportation expenses.

The division between "Passenger transportation" and "Freight transportation," herein before provided for, shall be brought forward with the subdivisions of " transportation expenses," and the resulting division of " transportation expenses" shall be shown.

TABLE R.

RESULT OF THE BUSINESS OF THE YEAR.

The earnings are to be stated without reference to the sums actually received during the year,

168. Earnings.

(1.) From passengers.

(2.) From freight.

(3.) From mails.

(4.) From rents.

(5.) From other sources (in detail)
(6.) Total earnings.

169. Charges against earnings.

(1.) Transportion expenses (167).

(2.) Interest.

(3.) Rentals of leased lines.

(4.) Dividends-date, and rate per cent.
(5.) Other items (in detail).

(6.) Total charges against earnings.

170. Resulting surplus (or deficiency) for the year.

TABLE S.

"INCOME" OR "PROFIT AND LOSS" ACCOUNT.

171. Balance, surplus (or deficiency) from previous year.
172. Surplus (or deficiency) for this year as shown by Table R.
173. Any other items of gain or loss (to be added or deducted.)
174. Balance, surplus (or deficiency) now.

This balance of "Income," or "Profit and Loss," must be that which appears on the proper side of the "Balance Sheet" hereinafter provided for.

175. The

TABLE T.

BALANCE SHEET, AT THE END OF YEAR.

Balance Sheet" must be tabulated, and contain on the one side a statement of the assets of the company at the close of the year, as follows:

(1.) Cost of road and equipment, as shown "by this report" in Table B.

(2.) Cost of other lines owned, which may not have been included in preceding; stating each line separately.

(3.) Permanent investments (in detail).

(4.) Cash on hand.

(5.) Cash assets (classified).

(6.) Due from other railroad corporations.

(7.) Fuel and supplies on hand.

(8.) Sinking fund (if any).

(9.) Other assets (classified).

And on the other side a statement of the liabilities of the com

pany at the same time, as follows:

(1.) Capital stock, (as "by this report" in Table A.)
(2.) Funded debt, (as "by this report" in Table A.)
(3.) Unfunded debt, (as "by this report" in Table A.)
(4.) Other liabilities (classified).

The balance of" Income," or "Profit and Loss," must appear

on the side on which it may fall according to whether it be

66

surplus" or "deficiency," and the two sides of the "Balance Sheet" must then be equal in footing.

The "Balance Sheet" in each report, after the first one shall have been made under the provisions of this act, shall be tabulated with double columns on each side; in one of which columns, properly headed, shall appear the amounts at the end of the year for which such report is made, and in the other the amounts of the corresponding items as they appear in the report for the previous year.

176. The number of persons injured in life or limb, and the cause of the injury, and whether passengers or persons employed, and whether any such accidents have arisen from carelessness or negligence of any persons in the employment of the corporation, and whether such persons are retained in the service of the corporation.

177. The names and residences of the directors of the corporation. 178. The names and official addresses of the executive and general officers of the corporation.

179. It shall be the duty of each corporation to transmit to the State Engineer and Surveyor the following maps, profiles and drawings exhibiting the characteristics of their roads; the map to show the length and direction of each straight line, and the length and radius of each curve; also the point of crossing of each town and county line, and the length of line in each town and county, accurately determined by measurements to be taken after the completion of the road. The profiles to be on the map, and shall show the grade line and surface of ground in the usual method, also the elevation of grades above tides at each change in the inclination thereof. The maps and profiles to be made on a scale of five hundred feet to one-tenth of a foot; vertical scale of profiles to be one hundred feet to one-tenth of a foot. For all roads or parts of roads now done, or in operation, and for which such maps and profiles have not already been returned, they shall be returned on or before the first day of January next; and for all roads now in progress, or which may hereafter be constructed, the said maps and profiles shall be returned within three months after the same or any portion thereof shall be in

use.

180. It shall be the duty of the State Engineer and Surveyor to arrange the information contained in such report in tabular form, and prepare the same, together with the said reports, in a single document, for printing, for the use of the legislature, and report the same to the legislature as early as may be practicable in each year.

181. The provisions of this section shall apply to all existing railroad corporations; and the report of the said existing railroad corporations, made in pursuance of the provisions of this section, shall be deemed to be a full compliance with any existing law or resolution requiring annual reports to be made by such corporations, or either of them.

Your committee are aware that the publication of the following profile maps without showing the means used by railroads to overcome grades, the effect of concentration of grades, the extent to which fuel and its cost enters into the question, and a proper discussion of the relation of grade generally and cost of fuel to cost of haul — may be misleading. But we have neither time nor sufficient data to prepare such discussion. The following maps were furnished by the respective roads.