Tariffs. Cost of printing freight and passenger tariffs, classifications, supplements, and rate and division sheets.

INSURANCE.

This account includes all premiums made or paid by a carrier to its insurance fund and premiums (except reinsurance premiums) paid by it to insurance companies for insuring property or persons against loss, damage or injury by fire, accident, or other causes when such loss, damage, or injury would otherwise be chargeable to "Traffic Expenses.''

Note A. The premiums paid by a carrier to its insurance fund should be credited on its books to an "Insurance Fund" account, to which the [62 amount of all claims for damages to the property covered by its insurance should be charged. To such account should be charged all reinsurance premiums paid insurance companies, and to it should be credited all amounts recovered from insurance companies for damage to property reinsured by them.

Note B.-Appropriations made by a carrier to its insurance fund through Income Account should be credited directly to its "Insurance Fund" account.

OTHER EXPENSES.

This account includes all expenses in connection with traffic expenses not properly chargeable to other Traffic Expenses' accounts.

IV. TRANSPORTATION EXPENSES.

SUPERINTENDENCE.

This account includes:

Pay of officers.-Pay of vice-president and assistant, general manager and assistant when directly in charge of transportation, director of operation, manager of transportation, general superintendent of transportation, superintendent of transportation, general superintendent, superintendent, division and assistant superintendent, superintendent of car service, lost-car agent, train master, assistant train master, road foreman of locomotives, traveling locomotive engineer, traveling locomotive fireman, members of examining boards, superintendent of mail service, traveling train and station inspectors, air-brake instructor, superintendent of transfer stations, and other officers engaged exclusively in the transportation department.

Pay of clerks and attendants.-Pay of chief and other clerks in offices and porters and attendants in offices and on special cars of officers whose pay is charged to this account.

Office and other expenses.-Rent and cost of repairing rented offices; telephone service, telegraph messages, and cost of heat, light, ice, water, furniture, and supplies (except stationery and printing), such as atlases, dictionaries, directories, maps, and periodicals for offices of officers whose pay is charged to this account; incidental office and traveling expenses of such officers and their clerks; cost of provisions for and expenses of special cars when used by them and cost of [63 running special trains for officials mentioned; also premiums on fidelity bonds of such officers and their assistants.

Note. When officers and others, above enumerated, have supervision over other departments also, their salaries and expenses should be apportioned equally between the departments over which they have jurisdiction.

DISPATCHING TRAINS.

This account includes pay of chief train dispatchers, their clerks and attendants; pay and expenses of train dispatchers and their copying operators, and all incidental office expenses; pay and expenses of operators on line whose duties are confined exclusively to train movement.

STATION EMPLOYEES.

This account includes:

Agents, clerks, and attendants.-Pay of freight and ticket agents in charge of stations, docks, wharves, and piers; relief agents, assistant agents, express agents, depot or station masters, assistant depot or station masters, station passenger and baggage agents, cashiers, station accountants, clerks, telephone and telegraph operators at stations, car clerks, messengers, collectors, ticket examiners, ticket receivers, and ticket collectors at stations (but not ticket exchangers or collectors on trains), station formen, train callers directing passengers to trains, station baggagemen, janitors, porters, ushers, station gatemen (but not crossing gatemen), employees in information bureaus, package and parcel rooms; matrons, maids, policemen, watchmen, and detectives; also payments for time of customs inspectors at stations. Labor at stations.-Pay of warehousemen, freight-house foremen, freight callers, freight loaders and unloaders, tallymen, deliverymen, car sealers, weighmasters, truckmen, scalemen, coopers, station cleaners, checkmen, handlers, teamsters, stevedores, longshoremen, employees at coal-dock terminals, enginemen for stationary engines operating station heating and lighting plants or elevators in passenger or freight stations or operating freight carriers on docks, wharves, and piers to convey freight; employees attending electric lights, carrying and weighing mail at stations; transferring freight at stations for whatever reason; picking up, straightening, and reloading lumber and other shipments on cars weighing cars, loading, unloading, feeding, and watering stock, labor at stock yards (other than repairs), ordinary cleaning of station grounds performed by station cleaners, [64 removing snow and ice from station platforms, walks, and stock yards, and disinfecting at stations and stock yards.

Note. This account should not include the pay or expenses of telegraph and telephone operators provided for under accounts "Dispatching Trains" and "Telegraph and Telephone-Operation" or pay or expenses of employees provided for under accounts "Stock Yards and Grain Elevators" and "Coal and Ore Docks," or those engaged in "Outside Operations.

WEIGHING AND CAR-SERVICE ASSOCIATIONS.

This account includes expenses of weighing and inspection bureaus and carservice associations.

STOCK YARDS AND GRAIN ELEVATORS.

This account includes pay of employees and cost of supplies and all other expenses incurred in operating stock yards or grain elevators, which are not operated as Outside Operations."

COAL AND ORE DOCKS.

This account includes pay of employees and cost of supplies and all other expenses incurred in operating coal and ore docks, which are not operated as "Outside Operations.'

STATION SUPPLIES AND EXPENSES.

This account includes:

Heating.-Cost of fuel, water, steam, and supplies used in heating stations, waiting rooms, freight and passenger offices, and other station buildings.

Lighting.-Cost of, or payments for, lighting streets and stations, gas, oil, electric current, carbons, incandescent lamps, and other supplies used in lighting stations, waiting rooms, freight and passenger offices, and other station buildings and street approaches thereto.

Other expenses.-Rent of station buildings; cost of furniture and renewal and repairs thereof; telephone service, express charges, supplies, hand implements for

[THIRD REVISED ISSUE.]

handling freight and baggage at stations, power for freight and passenger elevators, oil and wicking used in lanterns of watchmen (except track watchmen) or other employees in or about stations; uniforms, uniform trimmings and badges for station employees, material used at stations for packing freight; payments for transferring mail; horses and vehicles for station use, livery, and shoeing horses; feed and water for stock when carrier is responsible; payments to warehouse companies for storage of freight; cleaning privy vaults. [65

Payments for water, washing towels, sprinkling about stations; rents for use of automatic weighing and recording attachments for scales; also premiums on fidelity bonds of agents and other station employees, and those covering merchandise transported; licenses for ticket agents, agents' expenses, reports of commercial standing, and membership fees in agents' associations.

The following is a list of the more important articles chargeable to this account:

YARDMASTERS AND THEIR CLERKS.

This account includes pay of general yardmaster, yardmaster, assistant yardmaster, general yard foreman, their clerks and attendants, and of employees engaged in calling yardmen, passenger and freight trainmen; also policemen, watchmen, and detectives in yard service.

Note. This account and the following nine accounts, "Yard Conductors and Brakemen," "Yard Switch and Signal Tenders," "Yard Supplies and Expenses," "Yard Enginemen," "Enginehouse Expenses-Yard," "Fuel for Yard Locomotives," "Water for Yard Locomotives," "Lubrication of Yard Locomotives," and "Other Supplies for Yard Locomotives," refer only to yards where regular switching service is maintained.

YARD CONDUCTORS AND BRAKEMEN.

This account includes pay of yard conductors or yard foremen and yard brakemen or yard switchmen engaged in passenger and freight yard and terminal switching service.

YARD SWITCH AND SIGNAL TENDERS.

This account includes pay of employees engaged in operating signals and interlocking plants in yards used exclusively for the government of the movement of yard trains; such as switch tenders, signalmen (other than telegraph operators), levermen, batterymen, stationary engineers and firemen operating air compressors furnishing power for signals, lampmen, lamp cleaners, and lamplighters.

YARD SUPPLIES AND EXPENSES.

This account includes expenses of employees named under account, "Yardmasters and their Clerks,' cost of heating and lighting their offices and other supplies furnished therefor. Supplies furnished yard conductors and brakemen, supplies for all switch lights and for interlocking plants or other signal appliances at terminals; oil, wicks, etc., for switch lamps, semaphore lamps, or other signals and lanterns; flags, switch ropes and chains, and other supplies furnished employees whose wages are charged to accounts, "Yardmasters and their Clerks," "Yard Conductors and Brakemen," and "Yard Switch and Signal Tenders;'' payments for lighting yards, fuel and supplies for heating and lighting yard interlocking_or other signal towers, and switch tenders' houses; also other similar items.

YARD ENGINEMEN.

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This account includes pay of engineers and firemen engaged in passenger and freight, yard and terminal switching and transfer service.

ENGINEHOUSE EXPENSES-YARD.

This account includes pay of, and cost of supplies furnished to, callers, watchmen, and other employees engaged in wiping, cleaning, firing up, dumping, boiler washing, cleaning fire boxes, watching, and dispatching locomotives; and of other enginehouse employees, such as tool checkers, enginehouse cleaners, cinder pit cleaners, clinker dumpers, truck packers, turntable operators, sand dryers, inspectors of smokestacks and ash pans, when engaged in caring for locomotives in yard or terminal service; also a proportion of wages paid enginehouse foremen and their clerks.

Some of the more important items chargeable to this account are: Boiled oil, lampblack, rags, waste, lye, cleaning and polishing compounds, tools for truck packers and hostlers, signal lights on turntables and transfer tables at enginehouses, expenses of operation of such tables by power; heating and lighting enginehouses and offices in them; oil for lubricating turntables; shovels, wheelbarrows, and other tools for cleaning around enginehouses and handling cinders; rent of cinder cars used at cinder pits; hose and water for cinder pits and for washing out boilers, cupboards in enginehouses, mechanical blowers and fire lighters for starting locomotive fires.

Note. When enginehouse expenses are incurred jointly for yard and road locomotives they should be apportioned on basis of number of locomotives of each class handled.

[THIRD REVISED ISSUE.]

FUEL FOR YARD LOCOMOTIVES.

This account includes cost at point of issue of coal, coke, oil, wood, and other fuel issued to yard locomotives. It includes cost of loading into tenders, proportion of pay of fuel agents and clerks engaged in accounting for fuel at fuel stations, and cost of wheelbarrows, shovels, scoops, picks, and other tools used thereat. Note.-Repairs and renewals of coal chutes, buggies, air hoists, pockets, screens, etc., should be charged to account Buildings, Fixtures, and Grounds." [68

WATER FOR YARD LOCOMOTIVES.

This account includes the cost of water furnished yard locomotives, including the cost of labor and material consumed in operating, heating, and lighting water stations; gasoline, oil, waste, gasoline engine batteries, thaw-out hose, rubber packing, siphons for water cars and locomotives, iron barrels for storing gasoline, stoves, stove furniture, coal, chemicals, and other compounds injected into locomotive boilers to decrease scale formations on boiler tubes; operating water purifying plants, tools, and other supplies (when not chargeable to account Roadway Tools and Supplies"); also such items as breaking ice in water tanks, thawing out tank spouts and water cars, keeping fires in tanks and water cars to prevent freezing, shoveling snow in locomotive tenders, temporary connections between water cars and locomotive tenders; also amounts paid for water furnished for locomotives, including rent of ponds, lakes, sluices, or other sources of water supply for this purpose, and right of way for pipe lines.

Note. The apportionment of water as between yard and road locomotives should be on the basis of the relative number of tender tanks taken.

LUBRICANTS FOR YARD LOCOMOTIVES.

This account includes the cost of valve, engine, and car oil, grease, waste, and compounds for the lubrication of locomotives in yard service.

OTHER SUPPLIES FOR YARD LOCOMOTIVES.

This account includes the cost of headlight and signal oil and wicks used in headlights, signal lights, and enginemen's torches; supplies for electric-light dynamos and carbide for acetylene gas for lights on locomotives in yard service; also the cost of furniture, tools, and other movable articles and supplies required fully to equip yard locomotives for service.

[69

The following are some of the items chargeable to this account, when furnished for use of yard enginemen:

Note. For cost of sand, see account "Other Supplies for Road Locomotives."'