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Les diagrammes suivants illustrent la mAthode. 1 2 3 4 5 6 MICROCOPY RESOLUTION TEST CHART ANSI and ISO TEST CHART No 2 1.0 I.I 12.8 I..-, ■ 32 [2.2 2.0 1.8 1.25 III 1.4 i 1.6 ^ APPLIED INA^GE Inc 7l6i *82 - OiC'C - P*icne 716) 288 - ^989 - fax \ ^amm^m^e^ § i^^^^i^^^^i^r^ CLASSlFICxVTKXX OF EXPENDITURES FOR ROAD AND EQUIPMENT FOR THK I'lKl'OSE^ OK RAILWAY STATISTICS Printed for OOVKHNVIKXT I'KIXTIXU HLKKAl" Ottawa VM7 t t ^y^ \ CLASSIKK ATION iM KXlMvXDITl Ri:s lOli ROAD AND i:(M IP.MKNT I I'K I 111 I'l HI'i'SKs ,>| KAILW AV STATIST I (>; I'riiitfcl for CDVKItN.MKM I'inVI INi; HI I!i:ai- ( III \\V v l'.«)7 » i^- V- r» - CONTENTS. (.IM.IJAI. \( ( ulNls. A.. ...nit. I lti)\|. II. lv;rir\ii.vi III. (< I'.N l:lt M. |-;\l'l Mil I I H I I ■..»;.■ I I I'll I M \lv•^ \( < olNTs I liMAh I Kii^jiin'i'iiii^;. Ti 2. Uinlit i<( \\\t\ ;iml StMlii.ii (•iiiiiiiiU .■> :< Ufitl K>t.it.' tt I (iiailiiiu •! .">. ■|'llnllt■l^.. 7 • !. |{iiilm>. 'I'li'^I lr». Miiil ( ■iilvfrt>. 7 7. li-^.. 7 >^. |{:iils H !». l''iip^{-. ami Switrlifs H 10. Track l'"a-.tfiiiii);s iiiid < Itliii Malriial .s 11. Malhot H 12 Track l-iyirig ami Siii lacing; !) l:{. Uoachvay Toi.N. . !l II. K.-riciii^r Ki^lit of Way tt l."i. ( 'lO'-.'^inK^ '*"•' '^'K"^ ■ " III. Iiitcrliickiij^' ami ( Mlici' Si^'iial .\|)|iaratiis Id 17 Ti'lctiiaph ami Tcicplnim- laiio In Is. Statiiiii |{uililiii^> ami l''ixtiircs In lit. (icncral Ottiic HiiililiMv;^ ami rixtiiit-.-.. lit '2f>. Sliops. Kiixiiifhciii.>i> 12 2.">. StKia^Cf Wareiiuii-f> 12 •"—^•■^ -tiir'Vif' AlTOIIIl' I Iti I Ml < '•III ItllK i;i.. III. I'l.w.i ri.iiii-. J., |. I,., I , |, I'l.VMT 'I'l .lll>llll~-l'lll :;'i t..i- I'iimIih iim I'liiit- ,11 \li-rill.llliiill- Siiui'.iin- ;(•_' Ti.iii-ii.'ii iii'iii "I '^'' i> "'"' ^'■'''■•1 '' :ti l<. Ill ..f i:.|iiiiinii lit. :U I,'. |i,ni - "f lv|iniiiniiii :;:>. i; n luni:- ••n.l lti..'i.iiniu' i;x|..M--il"Mhut-ii -1 1 HI I imi .;,i (,.,1 i.l U.p.iil run li.i-il I -J l:i |:i i:i 11 II II II i:) II \:.. I'.jiTtrir I. Ill- ..Iivr~. :'.',i l'.i~^i'Mi.'ii 'I r.iiii ( .11^ (11 In iL'liI 'ri.iili ''ii- II. W.'iU i;.|ni|iiiii'iil r_' i'i...iiii'« r',.|uiiitni-iit Hi III III 17 17 III (.IM li \l l.\ll M'l 11 lil - i:; I.. I" Lvpiii-i* I I. stili I > iIhI I'riiiliiii; l.'i, lii-iiiaiMi- 111. ■|'.i\.> 17. Inlii'-i Mini I i.iimii--~iiiii-- l«> uilni l!\|ii-iiililiii I- l-< l» is !•< Ill I'.t TEXT OF CLASSIFICATION OF EXPENDITURES FOR ROAD AND EQUIPMENT Sy*»'. (fl.' 'ititt ,ntf*ii'^ II . fitf' I ■■'' ' W Inn- fin- • iMi-i.ii iiitiiid III Ilii !r.iii-.ii ti^ii. -Iii."ii in .iii.\ ililM 1- .■ii\Minn.' ci! Iiii- 1 lull II I'll II \ I hi- .11' iial I'l.ii-iilfr.itHMi Inn-' \tf -liMH II In i|i< i iiii\ . iml Mil- ici ii.il I i-li \ ilm- rl I 11 .if -lii.w 11 II. I 111 \ .ijiir- , 1,1 1 1 III I, K I. ROAD. 1 KN<.INI.i:i(I\'.i~t;iiil -. a I II I asiiici' : . . .-I nl |i iin- fm 1 1 .iii-- |iii|'t.'tl ioli III I'liuiiii'i'i - .'Dili null til iiiil t'liiln wiiT'k. I'l iipiiii tiip'- iif ilis|»'Ct idii iif liiif 111 W'lik. "I- iiiciiltiilal llnri'tn: •Mi^jiiii'i'is' iii-i I iiiiiciil-. I'liiU, iliaiii-. a\i^. Ii:itilii-|s. t.i|if|iin ■-, kii-l nr iiiaikiiiu rh.ilk, --laki's. |ii<'tili- and iliawiiiK |>.i|>-scrlii>n III' tiipiiciapliii'.il I k--. indl.-i ink ami rnliiis, iliawiii^ liiianl-, '•tunl-.. map i';i-r-. Iiit-I, jinlil*. i-.iiiip I i|iiipaL.'i-. .'iiiil ntlii'i- anitliiu'iiii- iti-ni-. \iill-. Wlil-ll i-Mllilojct- rlillllilTlIti 'I iiliini- ill-i- I li».M».-i-i| ill wi.lk mil .-Imi'ifi-rtlili- til I iiii-trnrtiiiii tlii-ir l"U miil cxin-ii-i-- -liniilil ln- 1 li.iit'i il til till -|n I i til \Mii k (111 \\ liii h t iii.'.ii:iil :i. WKiMT OK WAV AM» STATION (.MOlMis. 'I'll tlii- aci'i'iiiit -Imiilil 111- (liai l'imI Ilir cost uf lainl ai-i|iii|-t-il fur rii.-ullK-il (iif iifri-Hsai y wiiitli i-i iiili iiiii.ilili- tu ili-ptli ami sliipcs of cNc-ax atiiiii'- anil fnili.inknicnl ■;. inilinliiiK li'nii'W I>ils and wa-ti- liaiiks adjoining r'\yi\\\ "f way) and --tatinn .-iiid tiTiiiiital Kiotiiiil" : "l"^" I'"' ''""t "f lii"<' piiri-lia-cd for injfi''^"- til 111- ••^cicss fiii'ii .-tat inn ^i-uiind-: ^alirii'^ and exp»'n«t-s nf ciiunsci, rijriit-iif-way a>{t'iit, ami fntriiii'i-i-s .ind assistants when spcci.-illy cn^ itred for sm-li iiiat..Ts : i-o»t I't staki-s iisi-d Id ili-nutc I'iKlit-iif-w.'iy limit-; i-xpt-nscs of appraisals, m- of juries, (ommissiiiiii'i s, m- .■ii-liitratiii- in condcmn.ition i-asfs; rost of ii-moval of liuildin^- iif iiputi rinlit of w.iy or station (5) m{m^!!^m^''wm^ 6 ,,i t.i iiiiii:il HI..UM.1S. and ii.it in. lu.l.'d in pK.p.Tty piir.-lui.-cli ; .•<,nin.i-i..nM'"''l""l-'"''' 1'""'''^ f'"' I""''!"'^'' "^ pi.-p.-rti.-s t,„ lUvs,' pnii...s,->: .•..>l of pints, ali^liacts, n..laii.il fffs r.-.'(.r.liiin.li-.-.N, .I..:. HI. I payments for iit.iittiiiK il.'>""i-''"- v,,ii Tli.'.-lrMi,.tc.l -al.ihl.. viil I pn.p.Tty Ji.H nMHiifl i" ' O"' ,„.,i„„, will, I iM-rali. I ilH- i"a'l ■'"'1 .■■■iiU'lHioii tl.i'n'..t. hut ,,-.,'in-.l ..I..1 . li..ii:'.l 1.1 tlii> ii.'.MinnI i.i .■..lui.-.li.'i. "itli l^n"! no.-.l.-.l l,„ li^l.l ol u,.v an.l -MI... II ;,'n).ui.l. -Ii.hiIiI. ii •..mpl.'t i.m "1 the ici.l lH'.r.-.lil.-.ii..llii-.'. .■.■^^lIall.l.■llal■^.'.■.lt.lMll.ll)pr..l.^liltt■pl■"P<■l'y ,„.',.,„■,„l. Wh.T.'-.irh |„,,p.Tt.v i I „.M-pii<'rt..!l,.-.'oi,ipl.-t.on uflli, lua.l. <)«■ pi'"' 1- "f -.'I'- III.-' ' -l""ll'l '"■ ••H-.llt.''l '■' tl,l- :i |{i:.M. KSTATi:. T.I tilis a.■ char^r.'il tlis- cost of lanil a. .piii. i.ia.l. Init in .-N.-.'ss of an.l in a.l.lili.m t.. that a.tnally ii'.|nii.'.l for n.a.lliiMlor.-l.itioiioi' t.-rniii- il nioun.l-. iiK-lmlin^' all .'Xpfn-c- in. unvd in cinnfcti."!! with such aciiuisiti..n as .•num.iate.l in a.-.-.>unt No. 2, "HiKht of Way and Station (;i..nnds ' t. (.|{AI)INf tlie hank ; aKo freight on material, and transportation and subsistence .if 1,'ra.tinu' K'li'K-^- If special t,'radinKouttits he hounht hy the -aihvv company to he used ill Kr.idiiiK', the .-ost of su.h .lutHts when hought shoulil he charged to this account. The proceeds from s.ile of this.' .luttits, if s.iltl after completi. in of ^'ladinjj. should he (•(•"■ilitfd tn ttii>arii>iitit. If. hnw.-v.T. the out tits 1.C ift,iiii.-(l and ii>f acioiml -lioiild tn- crt'ilititl with tin- iiiventoi v viiliie thereof on the coinplftion of iirailini;, anil ai-i'otint No. II, "Work ti|iii|)iiu'nt," chaiKetl llu'ii'u itli. 5. TINNKLS. To this account sliould lie chai^rcd the cost of tunneling. including such tinil>»'i as may !>«■ used for ctriterinK, packing, etc. ; cost of steel, stone, brick, cement, sand, lime, salt, piles, tiniher. spikes, nails, liiaces. concrete, eti'.. used in the con- struction or lining of tunnels: cost of lahor preparing oi' securing them, transpoitation. scatfolding, cofferdams, and pneumatic caissons; cost of soundings, and machinery, pumps, engines, et<'., used for such work. NoiK. 'I'his aiidiMil ilcii - not iiirliide •■. HUIlKiKS. TUK.STLKS, ANI> ( ILVKKTS. To this account should he or site of structure: ii'st of tests : cost of wing dams, cribs, or ice breakers for regulating the current of a stream or bi-'aking up ice jams: also lahor and material nseil in painting structure. In c;isp "false work" is furnished by the railway comjiany for erection of bridge superstructure, the cost should be charged to this account, and when removi'd the • aliie of the material removed should l)e credited to this account and charged to the account benefited. 7. riKS. To this account >hould be charged the cost of cross, switch, bridge, and other ties and railway crossing timlx'is lai. and storehouses, and on transfer tables W:m!h^m^'m^ ami tiinitiilp|i-. I'm till- Jiccnmil -li.iuhl lie iliaiWf.l also the (■i.>t nf traiis|i(iitatic.M. iii>iM( tii.ii. liaiiilliiiK i cif pifsiix at idii. \,,ii, ■-.■.■ .1. ...lint N.i J". •■ >li"|'-. hJn-'im-huii- -. .iiiirriinil.itil'-, Ulil ,H . nlllil Nil .':<. ■■ I- lll'l Sl.ltl.M]- H, If.Ml.s. Ti. Ihi- aiidiiiit ~li(uil(l !»• iliar^'.'il tlif lost iif laiU laid in til.' ,11. till Ira. k "I trarks, ~i.lin«>. simi-. and i-.pair track- : in liinni-K. -talinn-, >li(.|) and ..tlihop-, and storfhoii-c.-. and on tian-l«'i talilc- aiid lurntalilc-. To t liis acinmit -liould hi- cliaiKcd al-o tlic c (i-t of tiaiopoitatioii. in-pt'ition. and liandliiiji ii-xicp-t tinal di-t liliiition I. \.,ii:. -I .• ;i. . ii'iin Nn. Ji'. -Sliipp-, I.Mk,'iii.liMii-r-, ^iii.l riinil.iliic'-. ,111.1 .HI oiiii' Nil. j:!, •• I- ui'l rliiti'in- !l. I|{tli.i swilih ni.itcTial. including' -witdi -land- tllirow or Icvcti. fioi; ,ind -wilcli tiuard i.iil-. cTo-sine fro^s, liolt-. ct c. ii-ais, conlinuoii- rail joint-, chairs, rail In-aee-, liolts, mils, nut locks or waslii'is used in icpiineclion llieiewitli : ecist of Lriiard tails on cuives and in tunnels; co-t of Ininipinp: post- : also the Co-; of tiaiispoitation. ins]iection. ,ind handling ie\cept linal ili-li iliiition i. \;,,ii. s..|. ;i.. ml Nil. J... ■•Sli.i|.-. Kiii:iiiihiiii->-. anil riiriit.ilili-. " .mil .III niml Nil. .'.■|. ■■ liii-l si.itiipii-. II. H.M.I. AST. To this .iicount -hould \ hai^'ed the co-t of halla-t, wlnlliei of lirokeii -tone, sla^r. ^navi'l, m othef inateiial -pecially picivicled fof Ihispuipose: .ilso the co-t of loading, h.iulinu. unlo.idinir aloiu'siile of track, and of tran-poitat ion. If the sione or I'llici l.allast is pir.duceil liy the hiiildels of a lailu .i\ t 111' 11' -1 11. 11 Id he included in the co-t iheieof c|n,nry <) and ^'liivi-l ri);lits, i,pi!>. tic-, ami lit-i- track material laid to arnl in i|iiarri>'s and Kn.v.^l pits, to>;»-tlifi with tlif cost of labor cniployi'd in ji-'tliiiK out and pn-parin^l tlif liallast. Tlif salalilf value of sweh iiuaiiits and j,'ravfi pits or of the ri^jlits llitTfin upon tlic coniplftiori '>( (■cnstriictioii shoiilil he crt'diti'd to this acc-ounl . TU \( K LAVINii ANIt Si 1{|"A» IN(i To this account should he char«.-d th<' c.st of disti ihutin^. layini.'. spacing, and linin^r lifs ; co^t of lav inir, -pikiii),'. and iointiiiu rails, suifacin^r and lininn ti.uk. ini-liidiiiK the ad- justment of rails lo proper elevation, and lalx.r of placing; frovis. ,\vit<-he.-. and humping posts; lost of track tools, iniludinu shovel-., pick-, track jacks, crowhars, levels, spiking mauls, uaiies. .iiid wr-'iiehes ; cost of spreading' h.illa.-t and putting it unih'r traik : expenses of locomotive-, cars, and crews dislrihutiuK track material, and cost of transportati(ui lit men. tool>, appliances, ami outfits >ised .\I»\V AV T(»()1..S. To this account should he char^;eil the co>t of the first out- fit of toids. includitifi hand ;ind pu>h cars, velocipede-, speeders, etc , furnished sect ion. liridi^e. carpenter, atid other ^anu:s properly to eipiip them to protect, maintain, .'ind repai:' the property when it iso|)eMed fcr the h.■^ndlin^' of conuuercial traffic. 11. l-'KNCIMi int.llT <)1" W'.W. To this account -hould he chary:ed the cost of material and lahor used in constructitivr hoard, wire, i.ail. heiltre. stone, oi other fences iiloiifj; the ri^ht of way or limits of roadhed, ir,- chidin^r rattle K"iH'ds and witiu fences thereto, and trans- portation : but no chartje shoulil he made to tliis account for fences constructed around stock yartis, fuel stations, station grounds, shops, and on other properties outside of rijrht >'f way, which slio\dd he charjjed to their ap|)iopriate Hccounts. (Till' cost of permanent or portable fences for protection of tracks from snow or sand should not he charged to this account, hut to account \o. :U, ".Miscell.ineoi!> Structures."') 1.-). CHOSSINtiS AN1> SKiNS. To this .iciiiunt sliould Iw charged the cost of lahor and mateiial ii-ed in ciinstructinK faiiu. country load, or street ^m^ m^ wm.^^^.^^^mr ^i m 10 (•iM-,-.iiiLr- at u'lat.-, ov.'ili.Mil IpiiiIk'*--. iiinlcigi inl.- cic^-iiik;- ; all ti.i.k -it;.!-, rr..,Mi,« >;,il.->. liiwliway ri,,>~iiiu .-.hmns. and wat(liliMiis,.s at (■np^>iiii;-*: .iml .-..si nf ti aiispdilatioii. V,,ii riicio-t III liiiilt'i - I'l tri-tli- ' iiii> iiijr Hink- oMT -tiiitH -li.iuM nut iM- cU.iDfi 11. Ilii- . ...■...!„■ . I.u! I.. .Miii.iMl No i>, -Hi-iilK-- Tn-tli -, .iihI < iih III -, l.i INTI.KI.OCKINf. AMI OlUKK SK.NAl. AI'l'AUATrs. •j'l, thi'^andiinl ^huiil.l lie iliai K«'ii.'iial appaiatn-^ roiiipl.-te, iiii-lndin^' appaialiis f.,r l.l.irk sinnal^ .d all (lass.-, wli-'M liiiilt l.V <-..litia(t. If limit l.V til.- railway. •oinpany. tli.r.- sh..uld ».»-(liaiKfd to this a,- int tliH.M.sl of lal.c.i- ati.l niat-Tial. iii.-liidinK all U-v.ts, la.-ks, wir.'s. pidlt-ys, s.'inapli.>r.'s, s.Mnii|)li.)if signals. Ki"""*' siKiial-, i..>sts. niat.'iials in l.cx lionnlis, luid oth.-i fixtnivs: tiiw.Ms and f..\uidations fm- saint-: si^Mial Ix'lls. posts. p..w.T plants. hatt.Tit's and wir.'s. h.indinK laiN. an.l nthtT appli- an..s in.i.l.Mit thereto an.l all ..lli.-r Nv..ik n.-c'ssary t.. .'iin- pl.'t • thfin : ami .'Dst i.f 1 1 anspoitat ion. IT. TKI.IK.H.M'H AND TKI.Kl'HONE LINKS. T,, tlii> a.<-..unt -liould !..• .-liarKfd tin- .-.^t of ...n-t i u. I ink' t.'l.'mapli an.l K'l.'pliiinc lines. in.hi.liiiK <-..nduit>. pol.s, lalil.-. \vir.->, bill.'ts. insnlat.>rs, instinnniits. an.l all otli.r mat.'iial- ns...l : als.. Ial..>r ."nii.l.py.-d in llif .-oiisti ii.ti.m woik. ro.st .dall t.M.N ns,..l: and .'..st of tianspoitat i.m. IS. ST.\II(»N HlIl.DINCiS AN1> Kl XTIKKS. ■l\, tliis a.Noiint ^l.onl.l !-.■ .liai^rcl tlu- >><>\ of niat.M iai an.l l.-il.'.fexp.Mi.l.'d on -lati.>n l.iiil.linKs. in. hiding '"-t of tian- puliation, slation -ii^-ns, platf..nns, -.i.h'walks, .•x.avation-. f,,un:iiik' apparatus, st.pvs, .■l.-ctri.-li>:ht an.l p,,xNer tixtnr.-s in.lndini: wirink' for sain.-. (.nadiiiK an.l piittinKk'r.>.inds in..r.l.-raft.-r hnildinjr- havi- Ix-.-n »ini>li.'.l: i.l.Mtri.- Im-Us, ..|.-vators. and ..11 otli.r mat. -rial, fiirnitiirc. or (ixtur.- n-.-.l t.. i-..mpl.'t<- tli.- l.nil.iinKs: w.-lls for wat.-r supply ..fstati..!!-: -al.-.ri.-s un.l .-xp.'ii.-...^ of airhit.-.ts: al>.. .•ost ..f t me^., lif'd^.v-. turiistilfs. .-Ic. around -tati.>n irr.>iin.ls. Null •riii-.ii.n.ml -1,1. Ilia n.it inilml.tli.- ...-I ..f -iiiiil.ii lunliliiik;- i,„ ilocUs « -M-, ..ii.i l.i.'.-. "I'i'l' -1>">'''1 '" 'liarK.-.l t<. ..., i.iuit N,.. ■.11. •• liork ;iiiil Wharf I'iop.Tl.^. Ut. (iKNK.H VL »>I-KI( K HI ILI»IN(.S .\N1> IIXTIKKS. To tins a.-.ount shoul.l l"' .diaricfd the cost ..f l.iiildiiiKs ,l..vol.-d 1.. c-n.-ral otli. v purp.-s.-s. the .ost of all fixtm.s 11 ..»! .tf fill llilllll' I'll thr ..lUipIIHllt ^ V t lifl't'lo ilttinlifd. ;ili(l tl iif >iii'li liiilliliiiK^. Nnl K- II till- laliil Ml, lipjccl li> Kihl-I.il ollii r lull |i| Itll.-- 1- lli'l .1 I'.H' .if lik'lit lit' »"> •iiiil -iiitiim t'M.iiMii-. i:- '"-I -liiiiilil I'l .li.Uk'iil '" .ii.uuiil Vii :t. ■ Ki-.ii l-;-tali-. ■ •>ii. slKd's. KNCINKHorsKS, .\Mt Tl KNI'Am.KS. 'I'll t\u- iK-comit nIioiiIiI l)f ihiiiKftl tln' ii'>hn|)> ( iiiclu(llli)f trJlllsffl t.ililfsi, cai- slicds, iit fiiiiiiifliDiisr-. lincliHliiiK fiiuh-i' ami diop pits': turiit.ilili-~ . pl.uils fill fllI■ni^lliIl^ powfi' oi- fur luMtin^ and linhtin>; tin- l)iiildiii>;- : platfoims, sidewalk-, and imtliduso in rnnncct inn lliiTcwith ; and nil linnsfs. sand liuuscs. stnrclioiiscs forcuni- pany's material, -craii l)in~. appiiitenaiicfs, etc. Tliis aiTiMint -linidd inrhidcamnunts paid for sliups, pn^'inflnnisfs, and tiirntalilfs whi-n eriTted under <> the compHiiy. there sliunld lie chained to this aicounl i"st of lahorand material: preparing' K'"iinds liefori- and clearing u|i same .iftei' construction ; foundations: painting: excavii- tinii foi and ImiiiK of tiirntalile pits, .and of cinilei or drop pits inside or outside of eii^'inehouses ; foundations foi' turn- taliles : lo.idiiiK. unloadin>{. and placiii),' turnt.ililes in posi- tion: levers, tractors, and slops lor handling I urlit.il'lcs : -e\vera^rl■ systems: connect ions with water-supply systems: -Imp wells: ai-cliitcits' fees for drawing plans and super vision of construction ; fences and hed^res on and around shop ^'rounds : ;ind liansportat ion .and incideiit.il expendil uie- To this ac-count should hi' cliarfji-cl the. cost of tracks laid mi tiansfer t.ililes and tin iitalilis and those leading' therefrciii into shops .ind enijinehouses : also the cost of all track- liid in any of the luiildiiiu'- ahove descrihed. lil. SHOP MACIIINKitV .\Nlt TOOLS. To this ai'count should he char^ed the- cost of macliinevy and tools placed in -hops or en^rinelicmses, including' foiinil.a tiotis tiierefor : cost of tr;msportation, loadiiiK- unloading. ,ind placing macliinei y in position. This account iiic hides the co-t of stationary eii>;ines ind hoilers. motors, com pressoi's, .ish conveyors, shafting:, heltiiiK. i r;ines, static iiaiy .ind (lortahle forpes. lift iiiK magnet-, hydiaiilic, pneumatic', and electric tool- and m.icliines. .ind ;ill other machinery and tools ill shops and eiiKiufhouses. lnc•ludiIl^^ the sm.ill hand tools iiecess.iry first to ei|uij> .i shop. 2:.'. NV \TKK .STATIONS. To this account should he char^'ed the cost of m.ilerial and liihor expended in the construction of water stations for tin- 12 |.iii |"'~' i>t -iiiiph 111^' |(i.niiicili\.- Willi Wilt el. iiicliiiliiiK rii>\ i>l Hiiiillnill>. |Milnfi-, lMiilci>. pniii|ili(>il^f>. taiiks. Iillii-, tiilik fi.uM(hili..M>. ll;nk lahk- m Imiiuli-, >l.ilioilJll V i-iiKi'i'-. ;iii .iiiil pijir^. slMiiclipiiu'--. Ill' pfiistiM-k^ ami ( ..rcii.' I iuri~ : |iipi' Inn--. wi-lN. cl,iiii~. it'>frvnii>. -••tllilij; li.i-in-. \v;iti'i -pm ify iiitr plants, aiiil ii>ti'lli> : fii^\ ol trail — porl.ilidii : alxi ioii|> unci! in t lit- «■■! k. This acinmit >liu\ilii lint illcllKlr W.ltl'IWdlks, WclN, Iti-.. fXC-lll~ivcly I'ul Mlpply "f -.liipp«, powti plants, -tali appinpiiatf aitnuiit~. fA. lli;i. s|' ATjoNs, I'm ;lii- .ic. ..lint sIii.mI.I ill' .liaiu'fil tin- rn-.\ .,f material .iml l;il...i .■Npfiiilf.l in till- i-..ri>ti ii.-li..ii ..f.ci.il pl.itt'i.inis. .oal shriN il-pii. K.'l .■liiiti'-, \\....i1-1hm1s .inil racks, tnfl-.'il plants. ,111.1 ill niacliinci y ..i .iiipliamts mrcssaiy t piip til, Mil 1.11 s(.|\ii-f. Tliis .uriiiint incliiili's imlini's ..t turl -t.itiniis ;iii,l till' i.ist (if tracks l.ii.l llicir.m. lippl.' .■.•ir~, limkcls ami cr.iiics I'.ir liaiiillin^', fl.-vat iiiu: nia.liiiicry I iiicliKliiif,' u'.is.ilin.- .11 ..llicr l•n^;ill>•~ I', m .ipcrat iii^i, dn lupine; ni.i.-liiiii-ry, all appliaii. cs fm wci^liin^; ..'al in ("..'kits aii.l ..pciiiiii; cii.il p.ickfts, ills., .-..st .it ]il,iiil- f.ir li.tnillinu ash.- wlicii 111 lie iipcra'ccl ill cdiinc.ti.'ii with lucl sl.iti.'iis, c.isi ..I I I I iispi .1 1 ;il i.iii. .ir.hitcci s' fci'~, i-t.-. •ji. t.i!.\i\ i;i.i:\A'nii!s. T.. this acc.iiint IwiuM he .h.iiL;e. siiii! \(,i: w .\i!i;ii()r.si;s. I'., this .icciuiit shniil.l 111' cliari.'eil the cnst of stiirau'e w,iieli.iu~i--, incliuliniL; ni.i. him . \ an.l tixtures therein: cusi ..f ti iiisp.irtatinii ,111.1 ,'ill .ilh.r .xpeii.lit ures imi.lent t.i c.illsl rilctinll. \,,i|. . l],,- liuil.inic- h.-i.ii. iri,.|i, .1 t.. ..!.■ !■ . till- .M.iiiiai^ ii-.n;hl A.iiilinii,.- i.r -!.,t|..ii- wh.rc Ir.icht i- i.-.civ ■.! I''.i' --liiliMHMit . i-!.-.. I.ii! «,ii, l,.,.i-.-- Ill ishi.li nil i. haii.ii-.- i- -I..r.'l. .ni.l ulii.li tl,. niilu.iN . ,.lri| > .1! n' li.l - ..l,.r.i'.- ,1^ -I.i|-,iJ.' ual-.li.ill-f-. •2ii. I»»>( K AN!" Wll AIM' I'lit »l'i:iMV. T.i this a. c. Mint ~hn',ll.t he .-hal^'eit the .'.ist nf ilncks. wh.iives, fei ly .ir nthei laiiilinu's. ,iml inclines tn Iransfer steanieis. mclmlini: hiiildinj-'s. structures, coal ami nre li.uiilliiiK' riiiicliiii. TV tlii-i.i.ii .iiid ntlifi a|i|iiii t.ii.i m .•>. iliiili;inu 111 slips, piling. lilliiiK■{!■. , cdsi i.f ii;iii~pnitiitii'ii .mil ;ill miIh i i\p. inlit nits incidiiit Ii' idiisl I 111 I ii.ii. iNii'pt ihi- rust i.f Ii;ii k-. .'I'll. 1 iisi (if ^;ri>uiul I'll wliirji ijiiiks ,.!• wliaiMs ,11. Imill ,iiiil of lipiiiiaii 111 u.ilfi -t'l lint rii;lits in rnniii'. ; k.;. lli.n- uitli sli.iiiM li.- rliaiK.il til a.i'i.mil Ni>. J. " Ki^liI nf \\^>\ .iiiil Sintimi (iiiinn.ls.'i 27. i;i.i:( TifK i.K.irr i'i.an'Is, 'I'll this aiciiuiil shmiM hi- ih.uvtf.l tlif lust nf l.ilinr .ilnl ni.it.iial. incliuliiiK <'"^t of tiaiisp.'i t.iliun, us.il ti. put in iipiiatinii i-illuT .iir 111 incaiuli'sii'lit !i^;lllilll: plant- iwlnn nnl in lonncrti.iii \^ it!i station hnililinKs or sjnip pl.inl -. niui s.. .•.ivimimI hy .irrnnnt N.' IN, " Stjitinn Hnililinu's ami |-'i\turis." Ill Nil. "-''I. •■ Simps, I'ai^rini'liiaiM's. aiul 'I'niii talili's'i, snili as (lynanins. (•n^'int•s t'ni niiiniii« ilynanms, will' constitulilii: lines, ulii^^ ^^lohrs. lailmn i\|irns.' imi.lfnlal In llii- fi.iti.in III' lln- plant. \\'li.-n it is ii.iissaiy In '•nrl ^i liiiiliiiiiK l'"' ii" i'l<'^ accinint. 2s. i:i,i:('Ti{i(' I'ow i:ii im.vnts. Til this ai-riiiint slunilil li.' iliaiK''il th.' ii«st ..t' stations while eleellie piiwel is ^jelii I .iteil fm npeiatinli ut' tiailis and i.iis. uliether iilier.ited hy ste.iin iir water pnui-i, inilndiiii,' tliei'iist lit .■leilidii ill' pnwei huiise and ear sh. ils ,il piiw.T plant : lluwam- lik'ht^ : ''H expemlit m is fm lalmi and inaleiial. rest'ivnirs, daiiis, [leiisliieks. water u heels, m- tmhines : enj,'ines. hoilers and inaeliinery, pumps, cnmlensei s, fmitidatimis and settings fm- ste.un plants ; ^'eneiatms. fmin- datimis, setlin^rs, suilih Imaiils, and li^;llt iiiK ^ipi""''"'" ''"' eleitrirpiiwer plants iCi.st of plants fur furnishing' pnwer at simps should he ihaiK>'>l >" aiimint No. '^n. " Shops, iMiHiiielmuses. and Tui ntahles. " i •«•. KLKCTKIC I'OW i:K TK'ANS.MISSION 'I'll this aciouni slmuld h.- ili.ii^'id all expeiidituies for labor iiiid material for t ransniissimi of electriiity for power purposes, iiicludiiiK span. >;uard, feed, and oveihead trolley wires, poles, crossariiis. hraekets, iiisiilatois. and lonneitioiis : ■■W .^r''rm!Sl!^:'l^^m^}M^M ^ ^■^^'-"' 14 I hiid i.iil>. iiHliiilitiK' hinii-., sm|>|iiii t-. ami (|i-\ iif» fm iii»ii- latill^'. liiMTiri^'. nr proti'i t iiiK ; l»>iiiliii^; lail-. iiirlinliiiK ci.iiiii'il iii^r phiz's, iii-ulatiiii; iiials, plim». cjt nl Ik r iIj'v iif- : ^vvilih IxiaiiN. sw ildic-., ml -uiit-.. 1 1 aii-ti>riinT-. flc. Hint at pi.wci >latiiiii-. f"r tin- Iraiisiiiis^inii ul' flcrtiic pnwci-. :- lot of lalmi ami iiialt'iiiil, incliiiliiii,' lo^t of I laiispm lal ion, ii^rd ti. put into iipi-rat ion a ^ras priidiicin^; oi' loiiipi c^siiiK plant ccmipli'tf. When it i> ncicssai> to fifit a tiiiiliiinn for a K''i'--|'>"t ut >t i uctui-c-- of cM'iy chai-actfr, inchidinj; co^l ot material, lalior, tr.in>poi- Ifition, and all imidiiital rxpfn>c> coiim-cttd tliiii« itli, which ar<' pfrinaiifnt ami I'liti'i' into tlif ro^l of inad. and which aif not othciw isc herein pai ticiilaily referred to. .iml for \^hich no aicount ha> heeii pioxiiled: the i.lijeit lieiii^' to desiu'iiate one >reneral cla>silic,i1 ion, to whicli may lie char^'ed the cii>t iif all minor structure?., and in this way avnid incre.isiiiK the niiniher of prim.iry accniints :(■_'. IHANSPOICI A'l'luN Ol' .Mi:\ .\Mi .M A'l'IlHI A I. To I his .icciiinit should lie chai ;red the tales of j.iliorei s ami frciLrht ch.iiKes mi material, oiittits, and supplies employed in con.-t ruction woik paid l>y the r;iilway cmiipany and propcilv cliaiireahle in expenditures fur I'oad. hut which >:\i\ mil he correctly ch.iri;ed under .iiiv other coiistriiit ion ac- count. This account may include such items as fares of contiactois, their walking' liosses, paymasters, clerks, and sldiekeepers : of lahor aLTeiils ; of men hired liy lahor aLfencies and shipped out on the line who may he employed on any characler of work ; freiLrht on powder, ilyiiamite. and other exp|dsi\('s. lia\. LTiain. Lrrocnies, ami other suiiplies tor con- tractors, stores to he sold to siihcont ractors. station men, l.ilioiers. ami ollu'i^ : and other Hnalo<_'dUs items. ■X^. KKNI' ttl' Kt^riP.MKNT To this .iccdiini shmild he charL.'ed rent, eithei' on the hasis of per diem, mileanre. oi' at fixed rate- per month, of .all lo :u :c.. :tii.iit itli.- t of whirli i^ not c liai>ri'.l t" tlic liiif imil.M ( (m>li intiKiil u^t-il in ruiotrmti'iii ot iifW Uuv>. lfi:i'AII!S (»1- Ki^l ll'.MKN'l'. I'll tlii> itii Miiiit should I hai>.'.-il i.paiis iiml imi-waN of all .•i|ui|iiiu'iil u-fil in cotistiuctioM ol mw lini'>. not ot lifi- wisc |i|'(iviilril fell. K.\|{MN(.s AND Oi'KIt AlINd K\ I'K.NSKS IdMINd t ONSTUrc TI(»N. To this aiToiint shoul.l hr cliaru'til tin- t o>t i .f opci at iri^' a pitc.' of I'ojul whilf in cliaiHf of tin- ion>t i uclioii .lipai I ni.iit and lii'for<' it isopi-iH'd foi comuKTiial op.-iation. it ii\iliiili'> tlif cost of iiiiniinti ronstiurlion. inati'i'ial, or otIiiM trains wh.-n the lost of opi'ialinK ^nch trains can not piopi'ily lif .■hain<' cit'ditfd amounts coiU'c led for iflits nf liiiildinn^ "xl other piopcitifs anil for the transpoi tation of .(inunfn iai fi«i^;hl or pasxMi^'tMs on constnictiim. niali'iial, or otliff trains. ( osT ()|- |{()Al» m lf( H \si;i». To this aci-oimt should In- ( hari;«-d a unts i>aid for mad purtliaseil. In this connfction atti'ntion is spi-cially dirt'cti'd to thf note at the hcKinniiiK ?ed to ihe appropriated I uipnient actounts, the dilVerence l>et\v. ti same and the total amount paid in cash, or the cash \aiue of securities issued in paynu-nt, heir.K charged to this account. When ci>ntracts are entered into for the construction of a completed roail for a fixed amount, wlu-ther payalile in ( ash oi ill the company's securities, thefiniount paid in cash ci the cash valu.' of the .securities i.ssueil in payment shoulil lie chart,'etl to this account. In case the conti'jict amount includes eipiipment in a- ~lic.|», III. liMlill«>"-l '-t llilll'l""- I , II,, II ;,ii,l -.,111111! up ^fl.i n"i|>t tf.-in liuiM.'i-.. is. 11.1.1 IHh l.o( (iMO'l'IV I.S. l',, ii,,- ;,,. ,,11111 -li.HiM li.' .liaru'.-.l 111'- '■">! "f .-I'-i nil l'"-,. ,,,, i,\,v 111. lulling; all Mppiut. 11.111..-. fiiiiiilm.'. Jtii.l (ixnii— II. . .— -.iiv I., .■■luip lli''iii I'T -.1 \ i''-. piii'li.i'«-;<^.l 111"- ...M ..f pM-^.-iik'.'i- ii.iM, ,.,,1- ,,1 .ill ,Im>m-. iiHlii.liiivr all ..ppiit.-ii.ui..-. hiMii- ,m,.. ;,n,l liMur.- ii.r.— .ny I" •••I'lM' ""■'" '"'' -'■^ i'"' I h.i-. ,1 ,,1 l.iiill .11 111.' . ..iiipMiiv- -ll.,!.-. iii.lu.liiiw' . ..~t .'f 1 1 .iii^p,,i till i"ii. \,,ii I i„. f,,l!,,vMnu i.ii- .r. ,la-Mlif,l .i- i,.,--. ii>:.-i n.iii, , .>l- \ n .l,r.ik,' m-' i n.' i,,n. I ,,11,1,111, tii'.ii I II l'"l"' l"i:^''i^'-. 1,,,;:,.,.^,,.. ^'.-i .,n.M„.i:^'a«-, l'.v-.„«.i. 1,,,^-..^.. ,A,.n.-. I'.niM.'. l'..-.no. IM.-.MK.- H,i;:u..U',' "I 'll. Hau'tMi;.' mill ' '^ Unit,'. liM-lll,--. I. ,ll. . 1 I, ,,11. . ,,|,,lll-t. I-Jlll^'l'lllll . Ill.tll. l-.M.l, — , I',,\ . i.l'tl »l \ . P,,-I,.l. .Mail. i;.'fi ii:.-i,ii,,i .•\i,i Milk. >ll„,kll'».'. 1 1}.-, ! \ .It 1,,11, ~tri'i-i. . Illi, , I - . l',,ll,,|. ■ri,iiii-i 111. i-i!i:i<.iiiri.'AiN ( \i;>. I',, , hi, ;„•,•,, nut -I.., Mi I I.. .liam-Ml tli...-..M ..I fiviKlit "1 ' aiii ,.1,- ,,t .ill ,hi-— . ill, . 1. lint-' all appiut.Mi.iii.-.-, fimiil ui-.-. ,,„,1 lixtui.- ■..•.■.— aiy t iiiip tli.in f..i Mivi''-. i'">'l>a>''il ,„ liuili ,11 III.' .■ paiiy- -li..|-, iii-lii'iiiiW '"-I "' Han-poi- l.'il inn. v., II •|l„.|.,ll,,uiMi;,.ii-,ii<''I'>--"i''l 11- I"!".:!'' 1 1 ,'iii ..'i - : li'iit. "I'-- |.-„,.,,,l „,.,.. Pl.iil,,iiii. (;„ii,i,,l.i. I',.liiiii, (;,.i„l,,hi h,,|'i„i. l',,iilM>. i;,, 11.1. ,1.1 -l,,im. Pi.Hlu.-i'. i.uh -ru.k-. i;a, U. , ,,1,,.. 11. IN. P..'rriL'.-rnl.>i IMIMII' I, ,.niiin'i-,i .1. I. nil,'. -M'k . (,al. ,,r -iiiin'i. LiiUKiii^.'. Kl.ii. ' 'll lank. H,,i. 11,'K, ( .il'ih. I .,1 -,'. ( l,;,i.,,,il ( ,,.,1. r.iiik .111,1 ".,!• 1 tnli.'ii u-.',l 1- .■imiiii.T. i,il , ar-( II UiiKK l.t^l II'MI-.NT. •r.,llii-.a<-...unt -liMal.llM-.li.iikfl 111'"-! ..fall « oik.-.,,. ij)- iii.'iil. ih.hi.linu' all ..pi-mLiiai..—. fuituluiv, ;.imI liMiii.-. li.-,.^,.aiy I.. .•.,iii|. til. Ill l..r -vtwr.-. |.iint.a-.. .1 uill at ll„T..iii|.aii.v'> -iH.p-. 111. hi. linn 1. -I "t li,.iis|H.il,ili..ii If , p. rial ma.lilii.' ..nitil I..' • k.'lll ''V t li«' iaiUxa> .■ |..il,> t,, li.. iiM'.l ill ki.mIi.iu'. 111.- ...-I "I -"■■'' ""tm^ uli.ii iM.nu'liI ,|„„.l.l 1..- .-Iia.>:..l In a..,.m,l \... 1. ' t.ia.lii.K ' I'"- pi,M-.-.-.l- tl.,lii -al.- ..till.- ittil>. il ~"l.l aft.-l . ..lnpl--li."".f ir.a.liiiir. ~li. .1.1.1 I.. .1..IH..I ••■ 'liai .■,....uiii. II. Ii..u.v.r, ,1 ntil- 1»- 1. -tain. .1 .11.1 I'-.l. .M...'i..t N.'. I. ■■••i.i.linir ■ -h.ii.l.l l..-.|-.-.lil.-.l will. 11.. iii\.-iit..i> \ ill"' lli.i.'.f .'H 111'' ,.,,i„p|.-li..ii..| eia.linu'. .111.1 till- ...'■Mill -1 1 '" .li->iu-.l tli.i.-w ith. S,,i, n„. |,,lli.uiiiy ..|iil|-!li. II! l-.l 1-MII..1 .1- "..I I. . ,.ll|.ini-.il H..11.1-'. Il.ilh'-I. llMl'.il.i. I ' n - l(..^ir.lii.u. Hiiilt'.-. < .iiii|.. ( iii-l.'i. I iiiii i.ir lMi\.l . Iiiiii. k. Ilill -liI-.-H.llI. nii.i.iiit'. iiiiiiip. 1 1\ n.illi.'lii.t.t . ( rl.l.lillL' (;r;ni-l. In.li. .1'..!, I.urollliil 1\ . ' .1 11 k - . U-. .1 p. riiKiii. i.il> ■.- ■' lit. -I I'.ir-. 1 i.;lll!. l',Utltll- ■ I'll. .hn. 1- l:..i; -..'A .-illl. 1". 111. 111. u ~n..vv .1../. I ^11. .v\ .',1,.--. -,...v> I'LiU- ' .1' -.1. hcl 1" 1 11." : n I - Ilill 111..! . .1 l.> Ih. Ill . -.].! lllkliTlL'. --. ,1,, .-l,..v.-l- ~Ii iTIl « I.-' MliK 'I. 1 li.k-. s.i|.|.h. :-""" '^'"''-- iii'l"'l'"K'.'ll appii.t.-....i...->. fiinrliir.'. am' lixtiin- ii.-.-.--ai-y t.. ..|iiil' Hi' in f..r -1 vi. .■. piii-iliase.l... I.uilt .It tli.-.-..in|..ni>--li..|.-..i yi"l>- 111. hull, n' .■ii>I .>!' ti.iii^pi'i t.it i"ii. \,,n Illl. LilLuMiii: .■.|iii|.M..iit i-. l.i-.M.'l ■.- ll.-.Mi.t.' . .|'ni.im-nl; Hai-fcri--. I anal lii.iit-, ( ,11 iiii.l .itlii-r lloai- llri(l«.-~. Ki-rryboat-. I.it-I. •.■■-. I'llW.-l 1,1.111. I.. - I'.. «■!■!■ lit'lit. r-. -* . 1 1 w - , "*!.., lllll»...tt-. >I|..llll-lll|.-, Iinl.-f.-l l.-.iU- r.i«i....it-. ill. QKNCRAL CXPCNDITURI8. I i. I. \\\ ii\I'i;nsi;s. |.i llii^ .11 .1. mil sliiMilil 111- .|i.iri;ic| i'\|M'iiilit iii i- nf tin- Ii.IImuiiiu' ii.itiiji'. iiii'iMK'il (Imitm till' lH'ii^iis^ of til)' i>iii«I I II' I iiiii 111" ,1 m.nl, namely. I ln' pay alnl ix|ii'ii«i-. oi .ill 1 iiilli^i'l, ><>lii lloi s, ami atliil'lii'y'-, llii'il' < IiM k> aliil at li-iiilaiit^ .iimI i\|mii~i'h 111 I h I'll •iMlii> : 1,1 w I k-, |>tiiil iiiv; In ii'N. Ir^'al Im 111-. If-l iiriiiiiv . H'|Mii Is, ell-. ; 111'- .iiicl ntiiiiHM"- fi ix-i \ iifs ill .il liii iny^ iml ifUiil.ii i'iii|i|i>yii's "f I ln' c i|ii|iaiiy : pay- iiM'iil- til ai liit I aim - liir till' oil lli'iiH'iil III' ill>|iiiial Iff-, iiulaii.il fff-, iiid \uliif--. Iff-, .iiiil i\|ifii>f> 1 Miiiifilfil \\illi lakiiiu ilf|ni-i- t imi- : a I -11 ill lfi;.il .iinl c mil I .Npf ii>f-. W'lifii Ills "t till- ixiifiisf- .iliiiXf iimiiif i.itfil I .111 lif I liii^;iil iliifflly 111 till' ail limit tin svliicli iiniiiifil. tlifv -liiiiilil lif -11 iliai^fil .iiiil iml I" llii- .ifiiiiiiit. I i;\|i«Mi^fM ill I'l'iiiifiliiiii Willi ciiinUMiinal inn 111' I i).'lit ul w.iy III' -Lit imi .iml iillii'i ui'iiiiiiils -Imnlil l>f cliar^.i! In aiinimt Nil. 2, "|{i>{lil lit' W'.iy .mil ■'*>laliiiii urniimls, " ur .tri'iHiiit N'l :f. •I.'fal Kot.'itf "i II siA rn»M;io \m» iMiiNiiN*.. I'll till- ari'iiiint -liiiiilil III' I'hai'Hi'il in-l nf -I ;it imif I y. -I.ili'im'iy -up|ilif-. pi>-;i'i| -Imiilil lie irciliti'l with t lie .111111111. 1 111" ill-Mr. iii'T I'l'i'iiv I'lt'ii ill rr-pcrt tln'mif. Hi. 'rA\i:s. 'I'll tliis .ii'iniint -Imiild lif rli.ii'Ufil I'l nviiuial. I'lmiity. t iwn- >liip, lily, -cliiinl. mail, ami all ntlifi t.ixf^ iiml a.sM'-i>in»'iit.- Ifvifil ami paiil mi prnpfi'ty liflnii^in^ in the i-ninpaiiy. wliilf iimli'i' I'nn.'-tMii-timi and Iiffnif tlif rmid i.s opciicd fnr inliiiiif i ■ I'ial npfralinii, fxcepl Mpfii.'d taxes a.-sessed I't street .ind nllifi' inipi'iiveiiifiit-, smli as fjrailm^,', sewering;. ciiiliiii>;, iriitterini;. pa\iii^', sidewalks, etc., which should lie charjjed tn the .'u mit til which the pinpfit y alTected w ns rhai'^'fil. )M!^uS..i^^^^.Jl^ 1!» ^ r.NTKKh^T AM> ( OM M Isslo.NH. Tiittii-- airiiunl •'liiiiilil Ih' i|iaix<'>li ('<Hiiiii-> Htiil I hi- Ili-tllJll cM^li \Mllli'ur c.lhiT i'ci|ii|iii»!.iii||-. nil •.•■<'! I lit if- -iilil ; liitt'ifNt, ciiKh CI iiiiiiii.s-.il iiiN, and the iirtiial liiHh Viiliic <>t' otiii r I iiiiiiiiis-.iniiN nil lixiii" etTtTtfil anil mi iiMlfs i-<>iii> iMii'i'iiweil fill riiiisl nict ioii )iiii |iayiiitMiti to I'Miit ra< loi'o III nthi-i I I'cilitiiis ; ami iiili'i'i->t, ra-h rmiiiiiiMMinii-, ami tlii' .uliial 1'ii.sh valtK* lit iithi-r iiiiiiiiiiwHimiK hiiiI exchaiiKt- mi <>thi-i ■ iiiiiiiit'irial |ia|M'r isHiit>il fur similai |iiir|ii •!<••■<. hiti-i<—t nii timiils ami nthpf •ifi-niitii's, iiirlniliii^ ••i|iii|iiii«-nt Imml-. m i ai tiii-t linlf-, paiil iir acri iii'd during I'miNtiiirlimi iml iM'lnrf liiH' is iipt'iii'il fill upiTalimi, is i'haixi''iliii' li' Ih's arrmiiil. 'I'll this .icrmiiit »hmilil 1m- i-ri-dltfil all iiili-ii-st rtri-ivcd mi nil II II- vs ai-i|iiii'fd Im |iiii'|iiisi>s nf |iiiirhas)- m I'mistrint imi nf mad III ri|iii|itiii-iit. is. OTHKU KXI'KNDITrHKS. Til t liis aicmint slimijd In- i-har){i-d m-^aiii/atimi ex|M-i;-fs, imliidiii^ till- I lay 11 If lit I if till ii*-i-)'s>ai y ft-i-s ; tin- rust nf |ii irit iii>{ i-i-ltiHiati-s nf stiH-k and ImuiiIs, wit Ii |iayiiii-iits In triisltfs Hiid •■X|ii-ii!il iiilhi- dis|>