HE 1687 DOCUMENTS DEPT I UC-NRLF $B Mb T7M iLV*^ ^ > . LIBRARY University of California. Class oocuMemt DEPT. No. 513. Miscellaneous Series. AUSTRIA-HUNGARY. DIPLOMATIC AND CONSULAR REPORTS. HUNGARIAN ZONE TARIFF RAILWAYS. ;/ .' FOREIGN OFFICE, September, 1899. No, 513 Miscellaneous Series. Dlf^LOMATIC AND CONSULAR REPORTS. AUSTRIA-HUNGARY. ClB^^ ofth uiy/ve '^"""'"^^ REPORT ON THE WORKING OF THE RAILWAYS OF HUNGARY UNDER THE ZONE TARIFF SYSTEM. Presented to both Houses of Parliament by Command of Her Majesty, SEPTEMBER, 1899. ^t, ^r'Ar N/eOo^ «f^\dc LONDON: PRINTED FOR HER MAJESTY'S STATIONERY OFFICE, BY HARRISON AND SONS, ST. MARTIN'S LANE, PRINTERS IN ORDINABY TO HER MAJESTY. And to be pumhased, either directly or through any Bookseller, from EYRE & SPOTTJSWOODE, East Harding Street, Fleet Street, E.G., and 32, Abingdon Street, Westminster, S.W. ; or JOHN MENZIES & Co., 12, Hanovkr Street, Edinburgh, and . 90, West Nile Street, Glasgow; or HODGES, FIGGIS, & Co., Limited, 104, Grafton Street, Dublin. 1899. [C. 9497—4.] Price One Penny. .v47r^l oocuMEfrr9 DEPT. BENERM- 1 No. 513. Miscellaneous Series. Report on the Working of the Raihoays of Hungary binder the Zone Tariff System By Me. Gerard Lowther. (Received at Foreign Office, June 1, 1899.) The zone-taiitf divides stations into two groups, viz., local and long distance. Of these the first, originally consisting of two zones, contains at the present time three ; and the second 14 zones. The distribution of the stations into separate zones of local and long distance traffic arose originally in the following manner: — For the local traffic it was arranged that the stopping-places lying nearest to a station on either side, and even in some cases those lying beyond it and not farther than the second station, should be placed in the first zone; and the second station and the stopping-places (" Haltcstellen ") lying near to the same, as far as but not farther than the third station in the second zone. For the long distance traffic the division took place on the basis of the following distances, i.e., the first zone extended for 25 kiloms., every further zone up to XII increased each by 15, and XII and XIII increased each by 25 kiloms,, while zone XIV included all stations at a greater distance than 225 kiloms. In the circumference of these general zone divisions, never- theless, both for the local and also for the long distance com- munication, the so-called " declassifications " were resorted to for certain traffic connections, i.e., there were some stations arranged in a lower zone than that in which, having regard to their actual distance, they ought to have been placed in accordance with the above scheme. This happened in respect of the stations lying around Budapest, in order, without altering the principle of the zone tariff, to allow to these places (mostly summer resorts) the use of the reduced fares. It might also be remarked that all the Budapest stations were fixed as points of intersection for the reckoning of fares, i.e., in travelling through Budapest, the fares for the zones from the point of departure to Budapest, and from there to the place of destination, were reckoned separately. For the rest the formerly existing arrangements for the passenger traffic were retained in entirety. With regard to the (456J A 2 909:^20 AUSTRIA-HUNGARY. fixed fares for the separate zones, the following introduced : — schedule was Traffic. Local Long distance Zone. Fares for One Person, in Gulden, inclusive of Cvistoms and Stamp Duty, for — Distance, in , Kilometres. Passenger, Omnibus, and Mixed Express Trains. 1 2 I II III IV V VI vn viir IX X XI XII XIII XIV 1 to 25 !6 40 41 56 71 86 101 116 131 146 161 176 201 55 70 85 100 115 130 145 160 175 200 225 226 0*30 0*40 0-50 I '00 1-50 2-00 2-50 3 00 3-50 4-00 4-50 5-00 5-50 6-00 7-00 8-00 11. III. I. II. 0-15 0-10 0-22 0-15 ... 0-40 0-25 0-60 0-60 0-80 0-50 1-20 1-00 1-20 0-75 1-80 1'50 1-60 1-00 2-40 2-00 2-00 1-25 3-00 2-60 2-40 1-50 3-60 3-00 2-80 1-75 4-20 3-50 3-20 2-00 4-80 4-00 3-60 2-25 5-40 4-50 4-00 2-50 6-00 5-00 4-40 2-75 6-60 5-50 4-80 3-00 7-20 6-00 5-30 3-50 8-40 6-50 \ 5-80 4-00 9-60 7-00 III. 0-30 0-60 0-00 1-20 1-50 1-80 2-10 2*40 2-70 3-00 3-30 3-60 4-20 In the course of time it proved desirable to reform the zone division of the local communication, and to alter certain rules. This was in order, on the one hand, to mitigate some of the severities of the tariff; and on the other, to do away with various abuses to which some of the tariff regulations gave rise. The discovery was made that in consequence of the former arrangement, according to which, in ascertaining the fares for the stopping-places, .the distance from the stopping-place to the next station was not taken into consideration, it was fre- quently cheaper to travel from and to such stopping-places as lay very near to the next station, than to go direct to this station. Through this circumstance it liappened that the greater part of those travellers who should have started from such a station, instead of using the train from there, went on foot to the afore- said stopping-place and then took the train. Irrespective of the circumstance that by such an arrangement the receipts of the railway were diminished, tlie same cause produced the following grave disadvantage, viz., the trafiic was drawn away from the stations concerned to the stopping-places, which were not arranged for the management of a heavy trafiic ; and this circumstance not only necessitated an entirely unjustifiable outlay in the stopping-places, but also required a remedy in the interest of checking the order of the trains, and of their safe working. Further, as by the zone division of the local traffic, not the distance, but only the successive order of the stations was taken as a basis, in those places where two stations lay at a great distance from one another the local communication was frequently I AUSTRIA-HUNGARY. extended in distances which were far too long. As a result the local traffic very often extended into the long distance, and in fact, not seldom spread even as far as the second zone of the latter. In order to remove all these anomalies, on January 1, 1894, a new Passenger Tariff was issued modifying the tariff conditions of the stopping-places. By this tariff, part of the stopping-places were, in respect of the tariff, declared stations ; and for t^hese, special station schedules were brought into use, accordifig to which the zone division was effected on the basis of the actual distances. For the rest, such stopping-places as lay very near to one of the two local stations were united, as regards tariff, with one of the stations. Through this arrangement, at any rate in regard to tlie stopping- ])laces, a marked improvement in contrast to the former conditions was brought about ; but all those evils continued to exist which had been called forth by the fact that the zone division in the local communication was not based on the distance in kilometres, but on the system explained above. In consequence of the arrangement of the zones according to the above-mentioned system, the local traffic constantly extended far beyond the natural boundaries, and gave rise to an improper nse of the local traffic. In spite of the existing prohibitions, very frequently journeys falling ^\dthin the long distance communication were divided into two parts, namely, into one coming within the local, and one within the long distance. In fact, short journeys fallinfT within the lorn*' distance traffic were not seldom broken up into two journeys in the local; at the departure station travellers took a ticket only to a suitable intermediate station coming within the local communication, and from there a new local ticket to the terminus, a proceeding which, in journeys tlirough suitable larger intermediate stations with longer stoppages, as also in journeys from main to brancli lines or vice versa, was easily accomplished. These discoveries led to the conviction that a clearing away of all such abuses could only be effected by a thorough re- arrangement of the local traffic. At the same time, if the zone division of the local communication, as well as that of the lono- distance, were arranged on the basis of the distance in kilometres, and if the zone division should also be extended to the stopping- places, it was considered advisable, in order to ensure a better means of transit from the local to the long distance lines, to break up the local traffic into three zones. Three zones were accordingly fixed for the local traffic by the new issue of the Passenger Tariff appearing on March 1, 1896, and the divisions of the stations and all the stopping-places in tl)ese three zones were arranged in such a way that all connec- tions from 1 to 10 kiloms. were included in zone I, those from 10 to 15 kiloms. in zone II, and those from 15 to 20 kiloms. in zone III of the local communication. On the other hand, all travelling connections bevoncl 20 kiloms. of the former local (455) 6 AUSTRIA.-HUNGAKY. trafiSc were included in zone I of the long distance commu- nication. ¥/itli regard to the fares the former rates were retained for the first two zones, for zone III, on the contrary, the fare was fixed at 20 kr. for the 3rd class, 30 kr. for the 2nd class, and 50 kr. for the 1st class. As regards the stations of Budapest the former zone division was adhered to, because it did not appear advisable that the local traffic of the capital, which must be considered from a special jjoint of view should be lessened by even a slight rise in the fares. Furtlier, with respect to such provincial towns as, from administrative and economical points of view, form local centres, return tickets were introduced in order to facilitate communica- tion with their surroundings for the connections concerned. The prices of these tickets correspond generally with the former charges, and in some cases are a trifle higher. As regards the long distance communication, the experience gained of the zone tariff in the course of time has proved that this traffic both in the maintenance of the principle of the zone division, and in the cheapness of the fares, requires a corre- sponding reform, a question which has already been made the subject of close study, but which up to the present has not been satisfactorily settled. It seems especially necessary to raise the fares, at any rate for the 1st class, since they, even on the introduction of the zone tariff, were reckoned too low, both actually and in comparison with those of the 2nd and 3rd classes. A large part of the increase in expenditure, which was caused by the considerable grov/th of the traffic arising from the introduction of the zone tariff, was made for the benefit of the travellers in the higher classes, especially those in the 1st class, in tasteful and comfortable nttings for the compartments, and more accommodation, increase in the number of expresses, introduction of Pullman cars, &c.; accordingly it appeared only right and just to raise the fares of the 1st class; the more so, as only the well-to-do portion of the travelling public ^v'ould be affected. Owing to all these considerations, on March 1, 1896, the 1st class fares were raised, for the passenger trains 20 per cent., and for the expresses 25 per cent. Besides this, in accordance with the afore-mentioned tariff, and in order to make a round sum in the fares, those for the 2nd class in zones XIII and XIV were slightly raised, while the 3rd class fares in the passenger trains (the expresses here have no 3rd class carriages) were left entirely unaltered. The following tariff', which is still in force, was accordingly issued on March 1, 1896: — AUSTRIA-HUNGARY. Fares lor One Person, with Transport Duty, and Zone. Distance, in Inland Revenue Stamp Fax, in Crown Currency, by— Traffic. Pafsenser, Omnibui, and Mixed Express Kilometres. ; Trains. ) I. IL III. 0-20 I. n. iir. Local 1 1 to 10 0-60 0-.',0 ... 2 11 1.5 0-eo 0-44 O-oO 3 IG 20 1-00 0-60 0-40 ... Long distance I 21 25 1-20 0-80 50 1-50 1-00 0-60 n 26 40 2-4') 1-60 1-00 3-00 2-00 1-20 III 41 55 3-60 2-40 1-50 4 50 3-00 1-80 IV 66 70 4-80 3-20 2-00 6-00 4-00 2-40 V 71 85 6-00 4-00 2-50 7-50 5-10 3-00 VI 86 100 7-20 4-80 3-00 9-00 6-1.0 3-60 VII 101 115 8-40 5-60 3-50 10-50 7-00 4-20 VIII 116 130 9-60 6-40 4-00 12-00 8-00 4-aO IX 131 145 10 vO 7-20 4-i,0 13-50 ft -00 5-40 X 146 ICO 12-00 8-00 5-00 15-00 10-00 6-00 XI 161 175 13-20 8-80 5-50 16-50 11-00 6-60 XII 176 200 14-40 9-eo 6-CO 18-00 12-00 7-20 XllI 201 225 16-20 10-80 7-00 21-00 14-00 8-60 XIV beyond 225 18-00 12-00 8-00 24 -00 16-00 10 -CO Witli regard to the other regulations respecting the passenger traffic, it may further be mentioned that the regulation, according to which passengers were permitted to break the journey once, for 24 hours, at any desired intermediate station, and which had remained intact on the introduction of the zone tariff, had occa- sioned such abuse in respect to journeys taking place within zone XIV, that it was found necessary to abolish ic. It was discovered, in fact, tliat tickets for zone XIV were frequently passed on and even sold to other persons at the avowed halting place, so that with these tickets, which actually involved the greatest abatement in price, two different persons made two journeys for the payment of the single ticket. After the abuses had increased to such an extent that the receipts suffered materially, it was decided on January 1, 1894, that the tickets for zone XIV should only be available for 24 hours, and further that these tickets should not entitle the holder to break his journey. (3ii the other hand, the travelling public were again offered the advantage of using tickets for zone XIV, not only on the shortest but on any desired route w^ithin the 24 hours distance. Journeys through Budapest, however, were excepted. As regards the general results in view, all these measures have perfectly fulfilled expectation. In the first place there has been an increase of traffic and a corresponding augmentation of receipts. In the year 1888, the last year in which the earlier kilometric tariff was in force during the entire year, 5,047,500 passengers, exclusive of military, were carried on the lines used at that time by the Eoyal Hungarian State Kail ways, whose total length amounted to 4,455 kiloms., with a net receipt of 6^811,100 fl. o AUSTKIA-HUNGARY. Tn tills sum, however, the State Transport Duty, and Inhmd Eevenue Stamp Tax on tickets, which amount to about 20 per cent, of the net receipts, are not inchided. In the year 1897, on the other hand, with a length of rail of 7,915 kiloms., 32,174,100 passengers, exclusive of military, with a net receipt of 20,784,500 H., were carried. Thus with an additional length of rail of 3,460 kiloms. equal 78 per cent., the total number of passengers has risen 27,126,600 equal 537 per cent., and the receipts have increased 13,973,400 11. equal 205 per cent. In order to judge of the results arrived at by the measures carried out in the local traffic the following figures may serve. The fluctuations in the number of passengers carried as well as the increase in the receipts from one year to the next following, omitting the year 1896 (as in this year an extraordinary increase in the passenger traffic took place owing to the Millennium Exhibition in Budapest), were as follows r — Year. Increase or Decrease in the Nuirber of Passengi rs in- Increase in the Receipts in Gulden. From — To- 1893 1894 1895 1897 Local Traffic. Long Distance Traffic. Total. Local Traffic. Long Distance Traffic. 988,800 1,506,300 2(;3,300 468,100 Total. 1892 ■ 1893 1894 1895 + 2, 22?., 900 + 160,100 + 1,477,100 - 1,88^,700 + G5-<,900 + 918,:-.00 + 257,800 + 255,200 + 2,^80,800 + 1,078,000 -1- 1,734,900 - 1,033,500 292.300 187^600 175.700 570,000 1,281,100 1,G93,"00 439,' 00 1,044,100 As may be seen from the above figures, after the first reform of the local traffic in 1894 the number of persons travelling on the local lines in 1894, in contrast to the previous year, only slightly increased, while on the other hand the receipts rose in a com- paratively much higher degree. The much more radical reform of local traffic, carried out in 1896, naturally exercised a greater influence both on the number of passengers, and on the receipts. For instance, while the number of passengers carried in 1895-97 fell by 1,888,700, the receipts not only did not decrease, but actually increased by 576,000 fl. With respect to the apparent great reduction in the number of passengers, it must be observed that formerly a large number of travellers used two tickets for one journey as above explained, and thus such travellers formerly appeared twice in the accounts, whereas since the reform of the local traffic, they now always take a ticket for their real destination. In the long distance communications in the year 1897, as opposed to the year 1895, owing partly to the reaction which always follows an exhibition year, partly to the unfavourable harvest of 1897, there was a decrease in the number of pas- sengers carried. In the receipts, however, both of long distance and of the local traffic, not only was there no decrease but actually an increase of 468,100 fl. This result for the most AUSTEIA-HUNGARY. part can only be ascribed to the indirect inlluence of the long distance communication, as also to the measures taken with I'egard to the long distance traffic in the year 1896 as above specified. Eeduction in Goods Traffic mid Passenger Traffic. No zone tariff was introduced for the goods traffic, but in 1894 a cheaper graduated tariff, with a sliding scale charge for greater distances was successfully brought in, and rates in general were reduced, at least to the level of the rates existing in Hungary for goods traffic, viz. : for express goods, 7 per cent. ; freight goods, 5 per cent. The distance luiits were fixed by myriameter (10 kiloms.) instead of, as before, by kilometre. In the passenger traffic, the average reduction which has taken place through the introduction of tlie zone tariff, in the fares actually paid by the travelling public, amounts to about 34 per cent. Since, however, in consequence of the reduction in the fares existing under the former kilometric tariff, by means of season, circular and return tickets, kilometric books, &c., the actual receipts in general, in contrast to those which would have been yielded under the normal rates, involved a 20 per cent, modifica- tion of the fares. It follows that through the introduction of the zone tariff, as opposed to the formerly existing normal rates, a reduction of nearly 54 per cent, has taken place. The number of passengers carried during the years 1891-97, as also the receipts obtained from them were as follows : — Passengers Carried. ; Receipts, in Gulden. Year. Local ' n,^",f,.p Tnt«i Local I'voffi/^. Distance lotal. , „, -x, Iraffic. ^,^^^^ 1 j Iraffic. Long Distance j Total. Traffic. 1 ■•Till ;*: 13,955,200 5,784,200 1 19,739,400 1,651,900 20,412,100 8,211,600 1 28,623,700 2,599,500 22,638,000 8,866,5C0 ' 31,504,500 i 2,891,800 22.798,100 9,785,000 1 32,583,100 i 3,079,400 24,275,200 10,042,800 34,318,000 ; 3,255,100 24,478,100 10,963,900 35,442,000 i 3,858,600 22,386,500 , 9,787,600 32,174,100 i 3,831,100 23,058,100 1 10,088,300 33,146,400 | 3,946,600 9,569,200 11,221,100 13,726,900 16,326,400 14,715,700 17,607,500 16,222,000 19,301,400 16,485,300 19,740,4C0 18,311,100 22,169,700 16,953,400 20,784,500 17,525,700 21,472,300 * The taking-over by Government of the Hungarian line of the State Railway Company, f Budapest Millennium Exhibition. 10 AUSTRIA-HUNGAKY. Number of Passengers and Eeceipts per Kilometre. Year. Length of Eail, in Kilometres. Passengers Carried. Eeceipts, in Gulden. 1891 1892 ., 1893 1894 1895 1898 1897 1898 5,840 7,527 7,592 7,618 7,828 7,850 7,915 7,980 3,381 3,803 4,150 4,277 4,384 4,513 4,064 4,155 1,921 2,169 2,319 2,533 2,521 2,824 2,625 2,700 Results of Goods Traffic. Tons Carried in _ Bcceipts, in Gulden for— Year. Express Freight Total. Express Freight Total. Goods. Goods. Goods. Goods. 1891 ... 80,600 10,833,500 10,914,100 978,800 37,497,400 88,476,200 1892 ... ... 117,400 14,877,300 14,994,700 1,565,700 52,488,800 54,054,500 1893 ... ... 142,900 16,270,800 16,413,700 1,986,700 57,464,100 59,440,800 1894 ... ... 159,300 16,872,800 17,032,100 2,222,400 59,561,600 61,784,000 1895 ... ... 164,500 17,317,300 J7,48l,800 2,284,500 60, ;^6 1,300 62,645,800 1896 ... ... 177,800 18,187,000 18,364,800 2,471.900 (5,517,400 67,989,300 1897* ... ... 186,000 17,732,200 17,918,200 2,587,800 62,771,200 65,359,000 1898 ... ... 195,300 18,526,500 18,721,800 2,729,200 65,802,400 68,531,600 * Bad harvest. I Total of Express and Freight Goods Kilometre, Traffic per Railway Year. 1891 1892 1893 1894 1895 1896 1897 1898 Length of Eail, in Kilometres. 5,840 7,527 7,592 7,618 7,828 7,850 7,915 7,980 Tons Carried, 1,877 1,992 2,162 2,236 2,233 2,340 2,264 2,346 Receipts, in Gulden. 6,569 7,179 7,829 8,110 8,003 8,661 8,258 8,588 AUSTRIA-HUNGARY. 11 The expenses of the Koyal Hungarian State Railway, and of the local lines worked by tiie State on their own account, are demonstrated as f(jllows : — Working Year. Working Expenses, Sundry Expenses, Total: Expenses, Length, in Total Expenses Averaged ' Gulden. Gulden Gulden. Kilometres. to 1 Kilometre. 1891 28,677,068 918,523 : 29,595,591 5,840 5,068 1892 38,702,760 1,217,040 39,919,800 7,527 5,304 1898 42,792,489 1,586,241 44,378,730 7,592 5,857 1894 44,094,929 1,627,585 46,322,514 7,618 6,081 1895 49,118,109 4,449,080 53,507,189 7,828 6,843 1896 52,173,466 4,202,086 50,435,552 7,850 7,189 1897 52,520,397 3,821,506 50,341,903 7,915 7,118 1898 54,621,904 2,704,724 57,326,628 7,980 7,184 LONDON : Printed for Her Majesty's Stationery OflJce, By HARRISON AND SONS, Printers in Ordinary to Her Majesty. (1325 9 I 99— H & S 455) (f OF THE UNIVERSITY \ NEW SERIES OF MISCELLANEOUS REPORTS. The following Reports from Her Majesty's Representatives abroad, on subjects of g-eneral and commercial interest, have been issued, and may be obtained from the sources indicated on the title-page : — Nn. Price, 4f^8. Germanij. — "Report on tlie Commercial High School at Leipzig .. .. Id. 469. TiirJcei^. — Report on the Sponge Fislieries of Tripoli, North Africa .. ^d. 470..^i2M.?.n«.— Report on the Warsaw Wool Fair of 189S id. 471. Russia. — Report on the Beetroot Sugar Industry in Russia since its First Introduction in 1800 . . .. .. .. .. .. .. l^d* 472. United States. — Report on the Fire Department of the Citj of Boston, Massachusetts .. .. .. .. .. .. .. .. lid. 473. China. — Report on a Journey from Hong-Kong to Ssumao .. .. Id, 474. Germami. — Repoi-t for the year 1S97 on the Grerman Colonies .. ., 2^d, 475. China. — Notes of a Journey (o Taeluenhi .. .. .. .. .. 25d. 47G. Central America — Report on the Legal Status of Foreign Residents in Centrd America .. . .. .. .. .. .. .. 2|d, 477. B4gium. — Report on Higlier Commercial Education in Belgium .. id. 478. Oermani/. — Report on Savings Banks in Prussia .. .. .. .. Id. 479. Oermany. — Report on the Trade between Hamburg and Africa. . . . Id. 480. f^tt(7ef? ^/f«%?.— Report on Agriculture of the State of Maine .. .. Id, 481. United States. — Report on the Cattle Industry of the United States, Juno, 1896, to June, 1898 2d, 482. Germany .— ^o\)ovt on the Trade between Grreat Britain and Hamburg in Cotton, Woollen, Linen and Jute Yarns and Tissues .. .. .. id, 4S3. Germany. — Report on Comm»n*cial Education in Germany . . . . 2d. 484. Belgium. — Report on the Metallurgical Industries of the Province of Liege during the year 1897.. .. .. .. .. .. .. Id, 485. Germany. — Report on the Production and Export of Beer at Hamburg. . id. 486. ilfej-ifo.— lit port on tlie British Export Trade of Mexico . . .. .. id. 487. Germany. — Report on Local Grovernment and Finance in Prussia .. lid. 48*^. //a/y.— Report on tlie Mother of- Pearl Industry on the Calabrian Coast id. 489. Germnnu. — Report on British and "Westphalian Coal Trade at Hamburg in 1898 ■ .. .. .. ..id. 490. (x^/'wiMj/.— Report on the Development of Commercial, Industrial, Maritime anl Traffic Interests in G-ermany, 1871 to 1893 .. , . 3id. 491. Belyivm. — Report on Commercial Education in Belgium .. .. id, 492. France.— Re\)OYt on the French Fisheries on the C-reat Bank of New- foundland and off Iceland .. .. .. .. .. .. Id. 493. Brazil. — Report on the Colonics, Commerce and Financial Situation of the States of Parana and Santa Catharina, with some Notes on the Railvxay System and Finances of Rio Grande do Sul .. .. .. 4id. 494. ^rac/Z.— Report on a Journey to the Diamond Fields of Minas Geraes and Remarks on the Province of Minas Geraes . . . . . . . . 2d. 495. JDemnark. — Report on Commercial Education in Denmark .. .. Id. 496. Sivitzerland. — Report on Commercial Educntion in Switzerland .. 2d. 497. Germany — Repnrt on Brown Coal Mining in the Rliineland , . . , Id. ids. Netherlands. — Report on Commercial Education in the Netherlands .. id. 499. Italy. — S-uirgestious for D^M-clopment of Briti?h Trade with Italy .. lid. ,nOO. An.'itria-Hungar'y. — Heport on Commercial Education in Austria .. lid. hOl. France. — Report on Commercial Education in France .. .. .. 2id. 502. Japan. — Report on Commercial Education in Japan .. .. .. Jd. 503. //"a///.— Report on Commercial Education in Italy .. .. .. Id. 504. United States. — Report on Commercial Education in the United States 3