. A. O. A. NINETEEN - TWENTY SYNOPSIS EDITED BY THE SECRETARY RAILWAY ACCOUNTING OFFICERS ASSOCIATION 1116 WOODWARD BUILDING WASHINGTON, D. C. GIFT OF R. A. O. A. 1920 SYNOPSIS of decisions and recommendations relating to Freight, Passenger and Disbursement Accounting July, 1888, to May, 1920, inclusive PUBLISHED BY RAILWAY ACCOUNTING OFFICERS ASSOCIATION. 1116 WOODWARD BUILDING WASHINGTON, D. C. The efforts of the Railway Accounting Officers Asso- ciation are devoted to the advancement of railway ac- counting, as a science and as a profession. Freight Index PARAGRAPH Abbreviated notations not to be used in waybilling 147 Absorbed switching charges 51 Abstracts and division statements 19 Adjustment of differences 131 errors in interline freight settlements 26 Advances, undercharges in 138 notice of 144, 145 Agents' relief claims 70 Application of recommendations 137 Assistance to be rendered destination carrier 135 Astray freight, definition of 89 waybill 90 settlements for 93, 94, 95 and misrouted freight 89, 90, 91, 92, 93, 94, 95, 96, 97, 98 less carload freight, waybilling 91 Audit office settlements 3 Authority blank, loss and damage claim 178 to be shown for weight reduction 18 Bills of lading 99, 100, 101 and shipping orders, preparation of 180 Government freight 110 "Order," plan of checking 148 prepaid 102, 103 Blank, authority for loss and damage claim 178 Carload shipments, separate waybills for 151 Carriers, settlement between 114, 115, 116 Cars, empty, waybill for 182,183 freight, light weighed and stenciled 119, 120, 121, 122, 123, 124 Changing miscellaneous charges or advances 12 waybills 7 Charges, demurrage, receipts for 107 miscellaneous 106 itemizing on waybills and transfer freight bills 164 receipts for 117 refrigeration 181 stop-off of freight in transit 167 switching, absorbed 51 tariff, collection of 133 transportation, collection of 127, 128 uncollectible, disposition of and responsibility for 132 Checking light weights on waybills 120 "Order" bills of lading, plan of 148 Claim, loss and damage, authority blank ^ 178 agents' relief 70 Classes of undercharges borne by destination carrier 134 Classification, commodity, R. A. 0. A 175,176 Government freight 109 41C433 4 ^FREIGHT INDEX PARAGRAPH Collection of tariff charges 133 transportation charges 127, 128 Commodity classification, R. A. 0. A 175, 176 Connecting line reference 161 Consignee and destination 162 Consignment of Government freight 111 Copies of waybills 6, 169 Copy, carbon, astray freight waybill 92 Correction account balance included in current settlement. 29 accounts and statements of differences '22 discrepancies in 30 issuance of 28 or statement of differences received after five years 27 must show corrected divisions 23 shall cover differences only 31 minimum 11, ,17, 25 notice 7, 8, 9, 10, 11, 15, 16, 17, 18 of overcharges and undercharges 129 waybills * 7 Corrections 57, 58, 59, 60 Correspondence with agents, direct 177 Daily system of freight accounts 72 Deductions, Land-Grant 118 Definition of astray freight 89 misrouted freight 96 Demurrage charges, receipts for 107 Description of freight 163 Destination and consignee 162 carrier to assume losses, undercharges 134 receive assistance 135 waybill, responsibility of 10 weights on rebilled shipments Devices, mechanical, use of in accounting work 190 Differences, adjustment of 131 covered by correction accounts Direct correspondence with agents 177 Discrepancies in correction accounts 30 Disposition of overcharges and undercharges in advances or prepaid uncollectible charges, responsibility for 132 tariff charges 136 Distinctive waybills for "Order" freight 146 Division statements and abstracts. 19 Divisions claimed, authority for must be shown on State- ment of differences not furnished 52 simplification of Duty of freight accounting officer regarding undercharges 142, 143 Emigrant movables and household goods Empty cars, waybills for . 182, 183 Envelopes to be used 185 Errors in interline freight settlements _ 26 Summary transfer freight bills 57,58,59 Estimated weights, use of 155 FREIGHT INDEX 5 PARAGRAPH Form for recording permanent record of light weights 124 Forms for use in plan of station freight accounts 73 reporting and recording light weights 121 switching settlements 79 freight, R. A. 0. A. standard 191 Freight, astray, definition of 89 bill, uniform blank 104 bills, transfer 55, 166 and waybills to show record of weighing 152,153 cars, light weighed and stenciled, 119, 120, 121, 122, 123, 124 plan__ 122, 123, 124 description of 163 destined to non-agency stations, responsibility for collection of charges 132 forms, R. A. 0. A. standard 191 Government, waybilling j 113 misrouted, definition of 96 settlements for 97,98 "Order," waybills of distinctive color 146 perishable, waybill for 171 transferred 158 waybills to move with 149 Goods, household, and emigrant movables 184 Government bill of lading 110 freight, consignment 111 separate waybills for 112 uniform classification 109 waybilling 113 Household goods and emigrant movables 184 Information governing car movement to be shown on way- bill 160 Interchange of tonnage between carriers 186 Interline freight settlement differences, adjustment of 131 errors in 26 Waybilling 1 waybills for short freight, junction agents accepting . 38 junction record 179 Interstate Commerce Commission's Order regarding clas- sification 176 Inspection Bureaus, collection of undercharges 187, 188 Issuing of correction accounts by receiving carrier 28 Itemizing miscellaneous charges on waybills and transfer freight bills 164 Junction agents to accept interline waybills for short freight 38 transfer freight bills for short freight 66 freight settlements 53 prepayments 56 record of interline waybills 179 settlement sheet 61, 62 summary 63, 64 Land-Grant deductions L. C. L. waybills separated from freight 165 6 FREIGHT INDEX PARAGRAPH Light weighing and stenciling freight cars, 119, 120, 121, 122, 123, 124 weights, forms to be used in reporting and recording 121 List, official, open and prepay stations 189 Local switching 88 Loss and damage claim authority blank 178 Losses, undercharges, borne by destination carrier 134 Manner of settlement, freight revenue 35 Matching waybills and freight at destination 40,41,68,69 Mechanical devices, use of in accounting work 190 Method of handling undercharges by accounting officer 142, 143 Minimum for correction 11,17,25 Miscellaneous 185, 186, 187, 188, 189, 190 charges 106 itemizing on waybills and transfer freight bills 164 receipts for 117 reduced or changed 12 Misrouted freight, definition of 96 settlements for 97,98 Movables, emigrant, and household goods 184 Name of shipper, in full, to be shown on waybill Names of stations and signatures 105 Non-agency stations, responsibility for collection of charges 132 waybilling from 170 Notations not to be abbreviated 147 regarding war tax 168 when refund is made 108 Notice of undercharge in advances 144, 145 Obligation of freight accounting officers to refund under- charges in advances 139,140,141 Official list of open and prepay stations 189 "Order" bills of lading, plan of checking Overcharges and undercharges, correction of 129 in advances or prepaid, disposition of 130 Paper for making copies of waybills 169 Perishable freight, waybill for 171 Permanent record of light weights to be kept 124 Plan in connection with light weighed and stenciled freight cars 122, 123, 124 of checking "Order" bills of lading 148 station freight accounts 71,72,73 Prepaid bills of lading 102,103 shipments 13, 14, 15 "Prepaid Only" waybill 172 Preparation of shipping orders and bills of lading 180 waybills Prepay, insufficient, due to error Prepayments at junctions R. A. 0. A. Commodity classification 175,176 Standard Freight Forms Railway Weighing Associations, collection of undercharges 187, 188 Rebilled shipments, destination weights on Rebilling for short freight 67 FREIGHT INDEX 1 PARAGRAPH Receipts for demurrage charges 107 miscellaneous charges 117 Record of light weighing and stenciling freight cars 119 weighing to be shown on waybills and transfer freight bills 152,153 Reducing miscellaneous charges or advances 12 Reference to connecting line waybill numbers 161 Refrigeration charges 181 Refund, notations to be made 108 of undercharges in advances to creditor road 139, 140, 141 Relief -claims, agent's 70 Report of tonnage interchanged 186 Reporting waybills for short freight 39 originally reported incorrectly 32 Responsibility for and disposition of uncollectible charges. 132 promptly tracing for unreported way- bills 37 of waybill destination carrier ; 10 Revenue columns _ 150 Revision of waybills and transfer freight bills 126 Separate waybill for each carload shipment 151 Government freight 112 Settlement between carriers 114, 115, 116 of waybills manner of 35,36 sheet, junction 61,62 Settlements for astray freight waybills 93,94,95 misrouted freight 97,98 junction freight 66 plan 53 switching, plan of 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88 through audit office Shipment erroneously billed collect or insufficiently prepaid 16 Shipments, carload, separate waybills for -_ 151 rebilled, destination weights on Shipping orders and bills of lading 180 preparation of 180 Short freight, interline waybills for, junction agents ac- cepting rebilling for 67 Size of waybills 172 Special Rulings 177, 178, 179, 180, 181, 182, 183, 184 Stamps and notations on waybill 159, 174 Standard freight bill, form of 166 forms, R. A. 0. A 191 Statement of differences must show authority for claimed divisions Statements of differences and correction accounts 22 or correction accounts received after five years 27 Station freight accounts 71,72,73 Stations, non-agency, waybilling from 170 Official list of open and prepay Stop-off charges 167 8 FREIGHT INDEX PARAGRAPH Summary as basis of settlement 33 clerical errors in 34 junction settlement 63,64 Switching charges absorbed 51 local 88 settlement forms 79 settlements 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84 ,85, 86, 87, 88 lank cars not subject to revenue charges 182, 183 Tariff charges, collection of 133 uncollectible, disposition of 136 Tax, war, notations regarding ' 168 Through billing 1 rates and simplified divisions 1 Tonnage interchanged between carriers 186 Tracing waybills improperly reported 42,43 unreported 44, 45, 46, 47, 48, 49, 50 Transfer freight bills 55, 166 and waybills, revision of 126 to show record of weighing 152, 153 errors in 57, 58, 59 for short freight, accepted by junc- tion agents 66 Transferred freight 158 Transportation charges, collection of 127, 128 Uncollectible charges, disposition of and responsibility for 132 tariff charges, disposition of 136 Undercharge in advances, notice of 144,145 Undercharges and overcharges, correction of 129 recommendations, appli- cation of 137 in advances 138 refund of 139, 140, 141 collected by Railway Weighing Associa- tions, etc. 187, 188 method of handling by freight accounting officers 142,143 to be borne by destination carrier Uniform blank, freight bill 104 classification, Government freight 109 forms, bills of lading 99,100,101 Unreported waybills, responsibility for promptly tracing for 37 tracing for 44, 45, 46, 47, 48, 49, 50 Use of envelopes estimated weights mechanical devices in freight accounting work War tax, notations regarding 168 Waybill, astray freight, carbon copy 92 correction notice 7, 8, 9, 10, 11, 15, 16, 17, 18 destination carrier, responsibility of for perishable freight 171 "Prepaid Only" separate for each carload shipment to show information governing car movement stamps and notations 159 FREIGHT INDEX 9 PARAGRAPH Waybilling astray less carload freight 91 from non-agency stations 170 Government freight : 113 Interline 1 notations not to be abbreviated 147 when through rates and percentage divisions are published 125 Waybills and freight at destination, matching of 40, 41 transfer freight bills, revision of 126 to show description of freight _ 163 record of weighing 152, 153 astray freight 90 settlements for 93, 94, 95 freight at destination, matching of 38, 69 changing 7 copies of 6,169 correction of 7 distinctive color, "Order" freight 146 for short freight, reporting improperly reported, tracing 42,43 interline, junction record L. C. L., separated from freight paper for copies 169 preparation of reported incorrectly by receiving carrier revenue columns on 150 separate, for Government freight 112 size of 173 stamps on 174 to be settled 5 junction station 54 move with freight show full name of shipper original car numbers, etc 156 unreported, responsibility for promptly tracing writing Weight reduction, authority to be shown Weights, estimated, use of 155 When charges are not collected at time of issuance of pre- paid bill of lading 103 Writing waybills 4 R.A.O.A. 1920 SYNOPSIS FREIGHT R. A. 0. A. PLAN OF AUDIT OFFICE INTERLINE FREIGHT SETTLEMENTS 1. Interline Way billing. Accounting departments are being constantly urged by traffic departments and others to extend interline waybilling arrangements, and, while the Railway Accounting Officers Association has repeat- edly recommended that interline billing is desirable, it has also drawn attention to the fact that the chief obstacle to the general extension of through billing is the failure of carriers to provide through rates and percentage divi- sion bases. The accounting for interline waybills has for a long time been attended by difficulties arising from defects in percentage and division sheets, among which may be mentioned the inconvenient arrangement of the subject-matter of the publications; the omission of im- portant and constantly used data, to procure which other issues must be consulted; the failure to pub- lish divisions at the time a tariff is issued ; the employ- ment of complicated bases of division instead of simple per cents. These defects have resulted in a great increase in clerical work and expense out of proportion to the increase in the number of interline waybills, and have become a cause of serious concern to accounting officers. Percentage divisions alone can be applied in interline 10 R. A. 0. A. 1920 SYNOPSIS FREIGHT 11 settlement with the minimum expenditure of time and labor, and every change from an arbitrary to a percentage basis means an immediate economy that will be realized month after month for all time. Unorganized efforts on the part of members of the Association to correct this evil have not been successful. In many instances traffic officials appealed to have been indifferent, probably be- cause they are not fully alive to the magnitude of the evil and the need of a remedy. In other cases cooperation on the part of traffic officers has been frustrated by reason of the fact that they could not convert to their views other interested carriers or traffic associations. A determined effort should, therefore, be made to improve a condition which so seriously affects the settlement between carriers for proportions of freight charges on interline shipments. 2. Forms. The following R. A. 0. A. standard forms should be used under this plan: 98. Waybill Single Consignment. 99. Waybill for more than one Consignment. 100. Astray Freight Waybill. 101. Live-Stock waybill. 104. Interline Freight Abstract. 105. Interline Freight Division Statement. 107. Interline Freight Correction Account. 108. Interline Freight Statement of Differences. 110. Interline Freight Summary. 120. Recapitulation of Interline Abstracts. 144. Interline Waybill Tracer. 147. Agent's Waybill Correction. 3. Name of Plan. This method of settling interline freight accounts shall be known as the R. A. O. A. Plan of Audit Office Interline Freight Settlements. 4. Preparation of Waybills. All waybills shall be pre- pared by the use of a typewriter, pen and ink, or indelible pencil. To overcome the obvious objection to the use of indelible pencil, wherever it is used, the writing should be set by a press or damp cloth. Under no circumstances shall a black lead pencil be used. 12 R. A. O. A. 1920 SYNOPSIS FREIGHT 5. Waybills to be Settled. Interline waybills between such stations and over such lines as have been agreed upon by the carriers interested. 6. Copies of Waybills. No copies of waybills should be furnished to destination or intermediate carriers except, that for specific purposes, copies of each individual way- bill requested should be furnished. 7. Correction of Waybills. When an original waybill is changed by a billing or intermediate agent, the correction must be made in ink, showing date, where and by whom made. In such cases, waybill correction notice should not be issued by billing or intermediate agent. (See para- graph No. 10.) 8. When a change involves the delivery of the property, or the collection of additional charges, and the amount involved is sufficient to justify it, the information should be wired to the waybill destination agent, and waybill correction notice, with requisite number of copies, and copy of telegram, forwarded to the Freight Accounting Officer of the issuing carrier. 9. When a change is necessary after the original way- bill has passed the billing or intermediate agents a waybill correction notice with requisite number of copies shall be issued by the agent desiring to make the change, and forwarded to the Freight Accounting Office of the carrier issuing the correction notice, who will make distribution in accordance with the requirements of each interested carrier. 10. The waybill destination carrier shall be responsible for the collection of and accounting for the proper reve- nue, regardless of the final destination of the shipment, and shall promptly issue a separate waybill correction notice for each item of prepaid or advances corrected, embracing all changes made on the original waybill while en route or at destination, except that by agreement between carriers, differences in advances and prepaid charges may be adjusted by "Prepaid Only" waybills. By agreement between carriers, the exchange of way- R. A. O A. 1920 SYNOPSIS FREIGHT 13 bill correction notices affecting freight charges only may be dispensed with. 11. In the audit office revision of interline waybills it is recommended that all errors in freight charges shall be corrected and that the correct amount shall be collected and reported, but no waybill correction notice need be issued for errors amounting to less than one dollar ($1.00) on any one item. 12. All differences in advances on interline waybills should be corrected by the waybill destination carrier, and such waybills settled in interline freight account on basis of corrected figures, except that by agreement between carriers such differences may be adjusted by "Prepaid Only" waybills, but miscellaneous advances, such as charges for .drayage, icing, stop-over, etc., should not be reduced without the authority of the waybilling carrier. If miscellaneous charges have been reduced or crossed off before a waybill is received at the destination station and the receiving carrier is without the authority of the waybilling carrier or the authority for such correction is not clearly shown on the waybill, the charges should be restored and the full amount collected and reported. When miscellaneous charges of any character collectible from consignee accrue in transit, they shall be covered by "Ad- vances Only" waybills, which shall clearly describe the services for which the charges are made. Such waybills and regular waybills shall be cross referenced to each other, and the amount and character of the charges shall be noted as information on the regular waybill in the lad- ing column ; the "Advances Only" waybill shall be securely attached to and move with the regular waybill when possible. 13. When a shipment is contracted for prepaid, and the shipper is a credit patron, the bill of lading shall be stamped, over the agent's signature : "The charges on this shipment fully Prepaid : Agent." and the waybill stamped "Fully Prepaid." 14 R. A. O. A. 1920 SYNOPSIS FREIGHT 14. When a shipment is contracted for prepaid, with a shipper other than a credit patron, the bill of lading to be receipted, in the space provided therefor, for the amount collected. 15. In the event of an error in billing collect or insuffi- ciently prepaid, a shipment contracted for Fully Prepaid (Paragraph 13) shipment should be delivered, and agent of billing carrier requested to make necessary adjustment. Billing agent must furnish immediately a "Prepaid Only" waybill or correction notice to fully prepay the charges. 16. In the event of an error in billing collect or insuffi- ciently prepaid, a shipment contracted with a shipper other than a credit patron (Paragraph 14), the additional amount necessary shall be collected at destination and waybill correction notice, increasing freight charges to proper basis, duly issued, the total "Prepaid" to be in- creased only upon authority of the waybilling carrier. 17. When correction notice is issued subsequent to the original reporting of the waybill, it shall be included in interline correction account, provided that the minimum of one dollar ($1.00), as indicated in paragraph 22, shall be observed. On shipments rewaybilled en route, adjust- ments shall be made through junction freight settlement. 18. All waybill correction notices shall give reference to the tariff and division sheets authorizing correction, and in case of weight reduction authority should be shown, including gross, tare, and net weight, and point at which weighed, when the shipment is a carload. 19. Abstracts and Division Statements. The receiving carrier shall prepare abstracts of all waybills received and reported by receiving agents in the month's account for which settlement is made, showing thereon in the place provided therefor the percents, or other bases of division, and the apportionment of revenue. Waybills from each station to each station via each junction must be shown separately each sheet to contain waybills from one station to one station only. Division statements similarly ar- ranged must also be prepared, showing each carrier's pro- R. A. O. A. 1920 SYNOPSIS FREIGHT 15 portion of the joint revenue from each station to each station separately. (See Paragraph 175.) 20. The settling carrier shall retain original abstracts and division statements, sending first carbon copy to way- billing carrier and legible copies to each intermediate car- rier in time to reach them not later than the 18th of the succceeding month. 21. When the receiving carrier is unable to forward the abstracts and division statements in time to reach their destination on or before the date agreed upon, it shall, on or before the agreed date, notify carriers interested, by wire, of their respective proportions of the freight revenue and in addition thereto advise the forwarding carrier the amounts of advances and prepaid. 22. Statements of Differences and Correction Accounts. Discrepancies discovered by forwarding or intermediate carriers in waybills, abstracts, division statements, or cor- rection accounts shall be taken up for adjustment with the receiving carrier in a statement of differences and, if ap- proved, shall be embodied in a correction account by the receiving carrier, together with discrepancies found in waybills, abstracts, division statements, or correction ac- counts to which attention may not have been called by any other carrier; provided, however, that corrections in the freight, advances, prepaid or proportions, which collec- tively amount to a net sum of less than one dollar ($1.00), shall not be included in statements of differences or cor- rection accounts, except that, if such differences affect the settlement with at least one of the interested carriers, including the settling carrier, to the extent of one dollar ($1.00) or more, adjustment shall be made with all car- riers interested. When a correction has been excluded by reason of the minimum rule and a subsequent correction increases the difference to one dollar ($1.00) or more, the total difference shall be included in the correction ac- count. (See Paragraphs 42 and 43.) 23. Correction Accounts must show the corrected divi- sions in space provided on R. A. 0. A. Standard Form 107. 16 R. A. O. A. 1920 SYNOPSIS FREIGHT 24. Statement of Differences must show authority for claimed divisions on R. A. 0. A. Standard Form 108 in space "Remarks by issuing carrier." 25. The minimum for correction does not relate to set- tlements with shippers and consignees, or in any way affect the integrity of the rate. Unless statements of differences are covered by correction accounts or objection is made thereto within sixty (60) days of the date of their issue, the issuing carrier may make the correction account. 26. When errors in interline freight settlements are disclosed in the investigation of claims, such errors should be adjusted through correction account and the claims set- tled on basis of correct divisions. 27. When correction accounts or statements of differ- ences are received after the expiration of five years from date of original settlement they may be declined; how- ever, initial or intermediate carrier shall accept cor- rection accounts based on statements of differences, if received within six years. 28. Correction accounts shall be issued by the receiving carrier only, except as provided in paragraph 25, each intermediate carrier to be furnished a legible hard copy thereof. Correction accounts should be retained in the issuing office until the interline account for the month in which they are to be included is prepared, and transmitted with the abstracts and division statement in one enclosure. The summary should accompany them unless sent under separate cover by United States or Canadian mail as pro- vided in paragraph 33. 29. The net balance of each correction account as ren- dered shall be included in the current settlement. 30. Discrepancies in correction accounts shall be hand- led in the same manner as those in the original settle- ment. 31. Correction accounts shall cover differences only. Waybills not accounted for in the current settlement shall be included in subsequent abstracts and division state- ments. R. A. O. A. 1920 SYNOPSIS FREIGHT 17 32. When the receiving carrier has reported waybills to one intermediate carrier, that should have been re- ported to another, the original settlement thereof shall be made void by correction account, and such waybills shall be reported via the proper route in the current abstract. 33. Summary. The abstracts and division statements, with the summary as rendered, except as provided in paragraph 34, shall constitute the basis of settlement. The summary shall be forwarded by United States or Canadian mail, if it will reach destination before the remainder of the papers. 34. CJerical errors in the summary shall be subject to correction before settlement is made, immediate notice to be given by wire. 35. Manner of Settlement. The receiving carrier shall pay to each intermediate carrier its proportion of the interline freight revenue, whether the freight charges are prepaid or collect, advances and prepaid to be included in the settlement with the forwarding carrier. Settle- ment shall be made upon balances, which shall be subject to sight draft, on or before the 25th of the succeeding month. 36. By agreement between carriers, drafts or remit- tances may be made weekly during current month for approximate balances, the amount to be agreed upon final payment to close the account to be made on or before the 25th of the succeeding month, as provided in para- graph 35. 37. Responsibility for Promptly Tracing for Unreported Waybills. The responsibility for properly accounting for interline waybills rests primarily upon the receiving car- rier, but the forwarding and intermediate carriers shall share the responsibility to the extent of their revenues, if they do not promptly trace for unreported waybills as provided in paragraph 44. 38. Junction Agents to Accept and Forward Without Delay, Interline Waybills for Short Freight. Receiving and intermediate carriers shall accept and forward with- 18 R. A. O. A. 1920 SYNOPSIS FREIGHT out delay through junctions to destinations, interline way- bills for less than carload shipments routed via their lines, when all or a part of the freight checks short; the usual record of shortage at each junction to be noted upon the waybills. 39. Reporting Waybills for Short Freight. When freight is short at destination, the waybills shall be reported, but on request of the receiving carrier, the forwarding carrier shall immediately proceed to establish delivery of the freight and failing to do so within sixty (60) days from date of request, adjustment shall be made by claim, in accordance with the R. A. 0. A. Overcharge Claini Rules. Carriers may, by agreement, waive the established min- imum on this class of claims. 40. Matching Waybills and Freight at Destination. When the destination of short freight is a station on the line of two or more carriers, the agent of the carrier via which the shipment is routed who holds the waybill, shall advise the agents of the other carriers, of the shortage, giving a description of the freight. The other agents should carefully examine their records and warehouses. If the freight is found to be on hand, it shall be turned over to the carrier holding the waybill. If it has been received and delivered, the charges shall be turned over to said carrier. Provided, however, that when a carrier transports an entire shipment which is astray, and that weighs 5,000 pounds or more, the carrier holding the revenue waybill, shall surrender it to the carrier per- forming the transportation service. In the event the ship- ment (5,000 pounds or more) is only a part of a consign- ment, the remainder thereof having been handled by the carrier holding the revenue waybill, the carrier transport- ing the astray portion of the shipment shall, on an order from the carrier holding the revenue waybill, effect deliv- ery to the consignee without charges. The revenue on the entire shipment shall be apportioned between the interested carriers on the basis of the weight handled by each. Provided further that when a carrier trans- R. A. O. A. 1920 SYNOPSIS FREIGHT 19 ports a car containing 1. c. 1. astray freight weighing 5,000 pounds or more, the carrier holding the revenue waybills shall surrender them to the carrier performing the trans- portation service subject to the foregoing provisions of this paragraph. After the collection of charges from consignee by the carrier making delivery of freight received on astray freight waybill, any subsequent adjustment of charges with consignee shall be accomplished by such carrier. 41. The following examples illustrate doubtful points arising in the application of the principles embodied in the preceding recommendations, viz.: Example 1. Destination carrier A receives both the shipment and the original waybill; the waybill is routed via the destination carrier B. Both the waybill and the revenue in this case belong to A. Example 2. Destination carrier A receives the ship- ment ; destination carrier B receives the original waybill ; the waybill is routed via A. Both the waybill and the revenue belong to A. Example 3. Destination carrier A receives and delivers a shipment on a copy of the original waybill routed via destination carrier B; the original waybill cannot be found. The revenue and the waybill both belong to A. Example 4. An intermediate carrier C transports a car of 1. c. 1. freight on a non-revenue waybill; intermediate carrier D, via which the shipments are routed, receives the revenue waybills. The revenue, when the freight weighs 5,000 pounds or more, belongs to C; but when it weighs less than 5,000 pounds, the revenue belongs to D. Example 5. An intermediate carrier C transports an 1. c. 1. shipment accompanied by the original waybill. The waybill is routed all the way via the destination carrier D. Carrier C should receive its proportion of the revenue. Example 6. An intermediate carrier C transports an 1. c. 1. shipment accompanied by the original waybill. The waybill is routed via intermediate carrier D. The inter- mediate revenue belongs to C. 20 R. A. 0. A. 1920 SYNOPSIS FREIGHT Example 7. Destination carrier A receives shipment weighing 5,000 pounds or more, which is only a part of a consignment; destination carrier B holds remainder of shipment and revenue waybill. The waybill belongs to destination carrier B which should collect all charges and adjust with destination carrier A on basis of weight trans- ported by each. 42. Tracing Waybills Improperly Reported. The for- warding or intermediate carrier shall send to the receiving carrier a statement of differences, R. A. O. A. Standard Form No. 108, for each waybill reported, which cannot be located. 43. When the receiving carrier finds a waybill has been reported in error, it shall return the statement of differ- ences showing the correct reference or the month's cor- rection account in which adjustment will be made. 44. Tracing Unreported Waybills. Waybills not re- ported by waybill destination carrier in the current or suc- ceeding month's account should be immediately traced for by the billing and intermediate carriers, a separate tracer, R. A. 0. A. Form 144, for each waybill to be sent to the waybill destination carrier. No tracing for waybills should be made until the abstracts of the current and suc- ceeding month of all other carriers that might have re- ceived such freight, have been checked. Two copies of the waybill should accompany the first tracer. In the event an intermediate carrier's tracer is returned by way- bill destination carrier, with advice of no record of way- bill, the tracer with all papers attached should be sent to the billing carrier, which carrier shall advise the tracing carrier the name of the carrier which settled the waybill and the month's account in which settled ; or, if the way- bill has not been settled, the billing carrier shall complete the tracing and advise the intermediate carrier the result. 45. When the freight has been received at destination by the carrier addressed, the tracer must be returned to the issuing carrier, showing the month's account in which the waybill will be reported. R. A. O. A. 1920 SYNOPSIS FREIGHT 21 46. When both the freight and original waybill covering carload shipments are short at destination, the tracer with all papers attached must be promptly returned to the issuing carrier, with advice to that effect, and no report made of the waybill, provided, however, that if delivery at the junction of the freight be established, the way- bill must be reported. 47. Waybills covering less than carload shipments should be reported immediately upon receipt of tracers, regardless of whether or not delivery at the junction, of either the original waybill or freight, has been established. The accounting department of carrier traced should have its agent proceed in accordance with paragraph 40 before returning the papers. 48. When freight covered by an interline waybill has been destroyed by fire, wreck, or otherwise, on the line of an intermediate carrier, or if delivery of a waybill and shipment has been shown to an intermediate carrier and such carrier is unable to show delivery to its next con- nection, the waybill shall be reported by the intermediate carrier and correction notice issued accordingly. Such carrier, in making settlement should apportion revenue to carriers that have performed service on basis of rates and divisions to original point of destination. If the freight is destroyed on the line of the billing carrier, cor- rection notice shall be issued voiding the waybill for inter- line settlement and changing it to read to station nearest point where freight was destroyed. 49. The foregoing tracing provisions apply to waybills for both carload and less than carload freight, but it is optional with the receiving carrier whether or not way- bills for carload freight shall be taken into account before the freight is located. 50. When either a forwarding or intermediate carrier fails to trace for unreported waybills within four (4) months from date of issue, it shall be held responsible on a revenue basis with the receiving carrier for any loss of 22 R. A. O. A. 1920 SYNOPSIS FREIGHT revenue that may result from failure to report the way- bills from any cause. 51. Absorbed Switching Charges. When absorbed switching charges are to be prorated between carriers interested in the freight revenue, they may be settled through interline freight account, either in current settle- ment or through correction account, as agreed to between the carriers interested, it being understood that when set- tlement with switching roads is made by the initial trans- portation carrier, the correction account shall be made by it. 52. Divisions Not Furnished. When waybills are re- ceived by destination carriers, moving under through rates for which divisions have not been furnished by the traffic departments, such waybills should be reported in current interline freight settlement and the revenue ap- portioned between the carriers interested on a reasonable basis. R. A. 0. A. PLAN OF JUNCTION FREIGHT SETTLEMENTS 53. Forms. The following R. A. 0. A. standard forms should be used under this plan: 117. Junction Settlement Certificate. 118. Notice of Undercharge in Advances. 123. Freight Bill. 126. Junction Settlement Sheet. 54. Waybills. All waybills made to junction station for freight to be delivered to connections, as well as interline waybills made to points beyond with provision for junction settlements en route, should be handled under this plan. 55. Transfer Freight Bills. Freight delivered to con- nections subject to junction settlement shall be accompa- nied by a transfer freight bill, R. A. 0. A. Form 123, rendered in duplicate by the carbon process. A thorough revision of transfer freight bills at junction points should be made, and every effort made to have them correct before rebilling. The carrier receiving the freight and transfer R. A. O. A. 1920 SYNOPSIS FREIGHT 23 freight bill shall promptly check the freight, sign the duplicate freight bill, if correct, and return the latter to delivering carrier as an acknowledgment of receipt of the freight and an acceptance of the transfer freight bill for settlement. 56. Prepayments at Junctions. In the settlement of interchange freight traffic, prepayments at junction points should be treated in the same manner as if the shipments were billed collect, i. e., receiving agent should credit the delivering agent for the entire proportions of freight and advances up to his station, and accept credit for the entire amount of prepaid as billed. When freight which has been prepaid at point of origin, either wholly or in part, is rebilled from a junction point, the rebilling agent shall show all charges up to the rebilling station as "Advances" and the total amount of the prepayment as "Prepaid." Prepaid charges may be increased only upon authority of the carrier issuing the transfer freight bill. 57. Corrections. Errors in transfer freight bills that have not been signed and returned by the agent of the outbound carrier shall be adjusted regardless of the amount. 58. Errors arising from incorrect changes made in transfer freight bills by the agent of the outbound car- rier shall, upon demand of the agent of the inbound car- rier, be adjusted regardless of the amount. 59. Errors in transfer freight bills that have been signed and returned, except errors caused by incorrect changes made by the agent of the outbound carrier, shall be adjusted only when they amount to one dollar ($1.00) or more. In the event there are two or more unsettled corrections affecting the same freight bill which, when united, make a net difference oif one dollar ($1.00) or more, correct transfer freight bill for the amount of the net difference shall be rendered and adjusted. This min- imum does not relate to settlements with shippers or con- signees, nor in any way affect the integrity of the rate. 24 R. A. O. A. 1920 SYNOPSIS FREIGHT 60. All corrections, including those based on joint or local rates, miscellaneous transportation charges, weight, etc., shall be accepted by junction agents at anytime before or after the month's account has been closed, and included in current settlements; provided, however, that when it is impossible for destination carrier to detect under- charges by a proper revision of waybills or junction trans- fer, and such undercharges are uncollectible, they shall be borne by the carrier at fault and adjusted in accordance with the R. A. O. A. Overcharge Claim Rules. 61. Junction Settlement Sheet. Each carrier shall pre- pare a junction settlement sheet, R. A. O. A. Form 126, for the settlement period, embracing all freight bills de- livered or received, as may be agreed upon. 62. The junction settlement sheet shall be made in dup- licate, both the original and duplicate to be signed by the agent of the issuing carrier, and sent to the agent of the other carrier. The latter will retain the duplicate and return the original to the issuing agent. 63. Summary. After the exchange of junction settle- ment sheets, each agent shall make a summary, R. A. 0. A. Form 117, and show the net balance due the creditor carrier. The summary shall be certified by both agents and a copy retained by each. 64. At large junction and terminal points carriers may settle periodically on junction settlement sheet, R. A. O. A. Form 126, embracing all freight bills, either delivered or received, as may be agreed upon, the money payment to be the balance between the total "Advances" and total "Prepaid" thereon. When settlements are made under this paragraph the summary R. A. 0. A. Form 117, pro- vided for in paragraph 63 need not be used. 65. Settlements. Settlements shall be made periodi- cally, as may be agreed, either by cash or draft. 66. Junction Agents to Accept Transfer Freight Bills for Short Freight. An interline waybill with provision for junction settlement, or a transfer freight bill, for less than carload freight short at an intermediate junction, R. A. O A. 1920 SYNOPSIS FREIGHT 25 shall be promptly passed to and accepted by the receiving carrier and settlement of the charges accomplished be- tween the agents. 67. Retailing for Short Freight. The freight described on the transfer freight bill shall be rewaybilled at once by the receiving carrier, with full charges, to the destination shown on the transfer freight bill and the agent at desti- nation shall take the waybill into acccount. 68. Matching Waybills and Freight at Destination. When the destination of short freight is a station on the line of two or more carriers, the agent of the carrier via which the shipment is routed, who holds the waybill, shall advise the agents of the other carriers of the shortage, giving a description of the freight. The other agents should carefully examine their records and warehouses. If the freight is found to be on hand, it shall be turned over to the carrier holding the waybill. If it has been re- ceived and delivered, the charges shall be turned over to said carrier. Provided, however, that when a carrier transports an entire shipment which is astray, and that weighs 5,000 pounds or more, the carrier holding the rev- enue waybill shall surrender it to the carrier performing the transportation service. In the event the shipment (5,000 pounds or more) is only a part of a consignment, the remainder thereof having been handled by the carrier holding the revenue waybill, the carrier transporting the astray portion of the shipment shall, on an order from the carrier holding the revenue waybill, effect delivery to the consignee without charges. The revenue on the entire shipment shall be apportioned between the interested car- riers on the basis of the weight handled by each. Pro- vided further, that when a carrier transports a car con- taining 1. c. 1. astray freight weighing 5,000 pounds or more, the carrier holding the revenue waybills shall sur- render them to the carrier performing the transportation service subject to foregoing provisions of this para- graph. 26 R. A. O. A. 1920 SYNOPSIS FREIGHT After the collection of charges from consignee by the carrier making delivery of freight received on astray freight waybill, any subsequent adjustment of charges with consignee shall be accomplished by such carrier. 69. The following examples illustrate doubtful points arising in the application of the principles embodied in the preceding recommendations, viz.: Example 1. Destination carrier A receives both the shipment and the original waybill ; the waybill is routed via the destination carrier B. Both the waybill and the revenue in this case belong to A. Example 2. Destination carrier A receives the ship- ment ; destination carrier B receives the original waybill ; the waybill is routed via A. Both the waybill and the revenue belong to A. Example 3. Destination carrier A receives and delivers a shipment on a copy of the original waybill routed via destination carrier B; the original waybill cannot be found. The revenue and the waybill both belong to A. Example 4. An intermediate carrier C transports a car of 1. c. 1. freight on a non-revenue waybill ; interme- diate carrier D via which the shipments are routed, re- ceives the revenue waybills. The revenue, when the freight weighs 5,000 pounds or more, belongs to C ; but when it weighs less than 5,000 pounds, the revenue be- longs to D. Example 5. An intermediate carrier C transports an 1. c. 1. shipment accompanied by the original waybill. The waybill is routed all the way via the destination carrier D. Carrier C should receive its proportion of the revenue. Example 6. An intermediate carrier C transports an 1. c. 1. shipment accompanied by the original waybill. The waybill is routed via intermediate carrier D. The inter- mediate revenue belongs to C. Example 7. Destination carrier A receives shipment weighing 5,000 pounds or more, which is only a part of a consignment; destination carrier B holds remainder of shipment and revenue waybill. The waybill belongs to R. A. O. A. 1920 SYNOPSIS FREIGHT 27 destination carrier B, which should collect all charges and adjust with destination carrier A on basis of weight transported by each. 70. Agents' Relief Claims. Agents' relief claims, cov- ering charges for freight short at destination, the trans- fer freight bills for which have been accepted from con- necting carriers without the freight and settled in junc- tion account, shall be adjusted in accordance with the rules of the Railway Accounting Officers Association. Carriers may, by agreement, waive the established min- imum on this class of claims. R. A. O. A. PLAN OF STATION FREIGHT ACCOUNTS. 71. Railroad accounting work is becoming more exact- ing because of the increasing demands for closer super- vision of agency accounts to insure protection of carriers and their patrons, and for more extensive and compre- hensive statistics on the part of carriers as well as state and federal governments. The accounting methods of today are the result of developments along lines of greater efficiency, and the successful application of mechanical devices. The rendering of daily reports of waybills for- warded and received places the accounting department in continuous touch with the agents' accounts, and thereby should preclude dilatory practices at the agencies. The daily system of reporting waybills permits the writing at one operation of the station register and daily report, there- by minimizing the work and increasing the efficiency at the agency. The daily system distributes evenly the work at the stations, eliminates periodical congestions, permits a close supervision by agents of all their work, aids agents in arriving at daily and monthly balances, lessens the work of traveling auditors and permits the accounting department to advance accounting and statistical work, and close the monthly account at an early date. It is, therefore, the sense of this Association that station freight accounts can be audited and statistics compiled 28 R. A. O. A. 1920 SYNOPSIS FREIGHT with greater efficiency both at stations and in the ac- counting department through the medium of a daily system of station freight accounts, and to a still greater degree with the assistance of mechanical devices. 72. The daily system of freight accounts contemplates the rendition to the accounting department of daily re- ports of waybills issued and received. Daily reports are also used by some carriers in the preparation of statis- tical detail and special statements, and when so used, the forms are provided with such additional columns as may be necessary to record the data required. All car- riers do not compile statistical detail and special state- ments from the daily reports. It is, therefore, the sense of this Association that it is inadvisable to recommend forms for daily reports on which provision is made for recording other than accounting detail, but it is suggested that those carriers which also use daily reports for sta- tistical purposes, revise the forms recommended by mak- ing such changes as will meet their requirements. 73. The Association recommends the use of the fol- lowing R. A. 0. A. Standard Forms: No. 112, Daily Report of Interline Waybills Forwarded. No. 113, Daily Report of Local Waybills Forwarded. No. 114, Daily Report of Interline Waybills Received. No. 115, Daily Report of Local Waybills Received. No. 116, Monthly Summary of Daily Reports. Note. Under the daily system of freight accounts, the reports and station register may be made at one writing by use of carbon sheets. The totals of the first waybill reported are entered on the first line of the report, and the pro number and other detail entered in the columns pro- vided in the register. When a waybill covers more than one pro number, a separate line in the register is used for each pro number, but the totals only of the waybill are entered on the report. The second waybill is entered en the report opposite the first blank line in the register ; for example, if the first waybill reported covers five pros, R. A. O. A. 1920 SYNOPSIS FREIGHT 29 five lines are used in the register and the totals of the second waybill are entered on line six of the report. R. A. 0. A. PLAN OF SWITCHING SETTLEMENTS 74. Definition of Terms. Interline switching. Switch- ing in which two or more carriers are interested. Transportation carrier. A carrier performing a trans- portation service. Switching Carrier. A carrier performing a switching service. Outbound, or Forwarded. Traffic originating on the line of a switching carrier, destined to a point outside the switching district on the line of another carrier. Inbound, or Received. Traffic originating outside the switching district on the line of a carrier, destined to a point on the line of a switching carrier. Intermediate. Traffic interchanged between two trans- portation carriers via the line of one, or more than one switching carrier. Inter-Terminal. Traffic moved within switching dis- tricts by two or more switching carriers. Interline Switching Waybills. The waybill issued for the switch movement of a car, and to be used as the basis of settlement. 75. Fundamental Principles. Settlements for interline switching may be made through accounting departments or junction agents, as carriers may elect. 76. Transportation carriers shall be responsible for issuing bills of lading, protecting "Order" consignments, and the securing of receipts from consignees; also for the collection of charges as follows : (a) Transportation revenue. (b) Switching and other charges of interested carriers ; but transportation carriers shall not be responsible for the collection of charges, other than switching, accruing on the line of a destination switching carrier. 30 R. A. 0. A. 1920 SYNOPSIS FREIGHT 77. In inter-terminal switching movements, the initial carrier will be considered the transportation carrier, and the destination carrier the switching carrier. Note. While it is desirable that the practice in this respect should be uniform it may be reversed or varied from as interested carriers elect. 78. Interline switching waybills shall be issued as fol- lows: (a) On Outbound or Forwarded movements, by the initial switching carrier. (b) On Inbound or Received movements, by the trans- portation carrier. (c) On Intermediate movements, by the initial trans- portation carrier. (d) On Inter-terminal movements, by the initial switch- ing carrier. 79. Forms. The following R. A. 0. A. standard forms should be used under this plan: 137. Interline Switching Waybill. 138. Report of Interline Switching Waybills For- warded. 139. Report of Interline Switching Waybills Received. 80. The interline switching waybill shall consist of as many parts as there are carriers interested. They may be bound in sets or book form, and when additional copies are required, and the carbon process is used, extra blanks may be inserted. Part 1 For use of the issuing carrier. Part 2 For the use of yardmen as authority for the movement of the car. It should accompany the car to switching destination. It forms the basis of settlement between the interested carriers. 81. Interline switching waybills should be consecutively numbered. 82. An interline switching waybill should be issued for each car and must show the information necessary for the movement, the switching revenue due each carrier, and whether "Prepaid" or "Collect." R. A. 0. A. 1920 SYNOPSIS FREIGHT 31 83. The forwarding agent shall render an abstract of interline switching waybills issued, R. A. 0. A. Form 138. 84. The receiving agent shall render an abstract of interline switching waybills received, R. A. 0. A. Form 139. 85. When settlements are made through accounting departments, the receiving carrier shall send to the for- warding carrier a copy of the received abstract showing the revenue accruing to each carrier. Intermediate car- riers, if any, shall be furnished with legible copies. 86. Settlements shall be made on the abstracts as ren- dered and discrepancies adjusted in a subsequent settle- ment. 87. When settlements are made at junction stations instead of through accounting departments, the same forms may be used with such modifications as may be necessary. 88. Local Switching. It is not considered expedient to recommend a plan for local switching, i. e., switching in which but one carrier is interested, as it is believed that if such a plan were recommended it would not be generally adopted, for the reason that many carriers now have in successful operation their own individual plans, which meet local conditions. It is suggested, however, that the forms of switching waybill and abstract may, with slight modifications, be used for this purpose. ASTRAY AND MISROUTED FREIGHT 89. Definition of Astray Freight. Less than carload freight which is marked for destination and which has become separated from the regular revenue waybill. 90. Forms. The following R. A. 0. A. standard form should be used under this plan: 100. Astray Freight Waybill. 91. Waybilling Astray Less Carload Freight. Astray less carload freight shall be waybilled through without charges to marked destination from any station or agency, including junction points, by the carrier with which the 32 R. A. O. A. 1920 SYNOPSIS FREIGHT freight checks over ; regardless of existing interline way- billing arrangements. When routing is marked on astray package, the astray waybill should be routed via route corresponding with markings on package, whenever prac- ticable. When it is impracticable to get the shipment back into the route via which it is marked without in- volving a back haul or delay in delivery of shipment or the routing is not shown on the package, the shipment should be forwarded to destination via the most direct route. 92. When carriers desire to do so, a carbon copy of the astray freight waybill may be used as an "over" report. 93. Settlements for Astray Freight Waybills. Astray freight waybills without charges, should be reported by destination carrier, giving reference to revenue billing on the abstract. 94. Should it become necessary to make delivery to consignee prior to the receipt of revenue waybill, charges should be collected from point of origin to destination, and pro-rated between the carriers interested in the astray freight waybill, except that, when the bill of lading shows full prepayment, charges should not be collected but refer- ence to the prepaid bill of lading should be shown on the abstract. 95. Upon receipt of the revenue waybill, correction should be issued cancelling the charges on the astray freight waybill. 96. Definition of Misrouted Freight. Freight which is waybilled to an erroneous destination, or is forwarded with revenue waybill to correct destination via an un- authorized route. 97. Settlements for Misrouted Freight. Waybills either interline or local, for misrouted freight shall be taken into account based on the rates applicable via the route over which the shipments moved, and settlements shall be made between interested carriers accordingly. 98. The adjustment of differences between carriers, resulting from settlements with shippers or consignees, R. A. O. A. 1920 SYNOPSIS FREIGHT 33 shall be made through bill and voucher or Freight Claim channels. BILLS OF LADING 99. Uniform Forms. Uniform bills of lading ("Straight" and "Order") have been recommended by the Interstate Commerce Commission. These forms provide spaces for showing advances and prepayment and carriers should see that all charges accruing up to and including the point where the bill of lading is issued, which are to follow to destination, and the amount of prepayment by shipper, are shown thereon in the spaces provided therefor. 100. It is recommended that when shippers' forms of bills of lading are accepted they should conform in all essential particulars to the uniform bill of lading. 101. When shipping orders and straight bills of lading are prepared at the same time by the carbon process, the shipping order should be on top. On an "order" bill of lading the number of packages should be spelled out, as well as given as a numeral. 102. Prepaid Bills of Lading. Traffic associations are requested to impress upon their members the importance of preparing prepaid shipping orders and bills of lading in such manner that prepayment of freight charges shall be distinctly shown. 103. When charges are not collected at the time a pre- paid bill of lading is issued, to protect the interests of all concerned, the issuing agent should stamp or write, and sign the following notation on the bill of lading: "The charges on this shipment will be collected from the shipper and should therefore be considered prepaid. (Signed) _, Agent." FREIGHT BIIJL 104. Uniform Blank. The form of freight bill recom- mended by the Railway Accounting Officers Association, R. A. 0. A. Standard Form 123, may be printed in two or more parts to be used for delivery receipt, notice of arrival of freight, cashier's record, etc. 34 R. A. O. A. 1920 SYNOPSIS FREIGHT 105. Names of Stations and Signatures. The names of stations and the signatures of persons authorized to re- ceipt for charges should be written in full. 106. Miscellaneous Charges. Items of miscellaneous charges, such as switching, demurrage, storage, etc., should be shown separately and properly described. 107. Receipts for Demurrage Charges. Only one freight bill should be issued for each shipment, but if, after settlement, demurrage accrues, it may be covered by a separate freight bill. 108. Notations When Refund Is Made. When a refund is made, either the original freight bill must be taken up and a new one issued for the correct amount or a notation in ink made across the face of the original freight bill, showing the amount refunded and reason therefor, over the signature of the refunding agent, to- gether with the date and name of station, so that the freight bill will represent the actual amount collected. GOVERNMENT FREIGHT 109. Uniform Classification. The adoption of a uniform classification for Government freight would greatly facilitate settlements with Government and between carriers; and the Railway Accounting Officers Association recommends that a uniform classification for Government freight be adopted; and that the freight traffic departments of carriers and freight traffic asso- ciations, be urged to arrange and issue such a classification at the earliest possible moment. 110. Government Bill of Lading. Government bills of lading should be issued for all property transported for the Government and the charges made payable to the last carrier. When impedimenta or personal effects are carried free on account of passenger transportation each article should be specified and the weight shown sepa- rately. An endorsement should be made indicating the articles to be carried free, reference being given to the R. A. O. A. 1920 SYNOPSIS FREIGHT 35 contract, showing date, name and title of party by whom made. 111. All shipments of freight, the property of the Government, should.be consigned to the Government, in care of Government representative to whom delivery is to be made. 112. Separate Waybills Distinctly Designated. Sepa- rate waybills shall be made for Government freight and shall bear the notations "Government Freight" and "Government Bill of Lading No ", in the space provided. 113. Waybilling Government Freight. Freight con- signed to the Government and covered by Government bills of lading should be waybilled through from point of origin to bill of lading destination regardless of the absence of through rates. Regular interline waybilling arrangements should be observed in waybilling shipments consigned to the Government and not covered by Gov- ernment bills of lading. 114. Settlement Between Carriers. The destination carrier shall be responsible for the collection of all charges on shipments of freight consigned to the Gov- ernment and covered by Government bills of lading, regardless of the fact that the destination may be a non- agency station. The initial carrier shall be responsible for the collection of all charges on shipments consigned to the Government and not covered by Government bills of lading, whether destined to an agency or a non-agency station. Should such shipments be waybilled collect or insufficiently prepaid, the destination carrier may, if covered by a through waybill origin to destination, cor- rect the waybill to read fully prepaid. If the shipment is rebilled, the destination carrier may make bill against the initial carrier for charges due. 115. The above procedure should be followed only when the destination carrier has positive evidence that a Government bill of lading has not been issued, and 36 R. A. O. A. 1920 SYNOPSIS FREIGHT should not be followed in the case of lost or misplaced bills of lading. 116. Settlement of revenue between carriers should be made currently and in the same manner as for com- mercial freight, the last carrier making collection of the charges. Adjustment of overcharges between carriers should be made as follows, subject to the R. A. 0. A. minimum of one dollar ($1.00) : (a) When in the freight charges of an interline way- bill reading from origin to destination, by interline correction account. (b) When in the advances, by bill against each carrier in interest. 117. Receipts for Miscellaneous Charges. Receipts in duplicate, and certificates, on the forms prescribed by the Government, for miscellaneous or special charges inci- dent to the movement of freight, such as loading, unload- ing, resting, watering, feeding, and bedding of live stock, switching, wharfage, tolls, drayage, car rental, and other similar miscellaneous charges, must be attached to way- bills by agent at point where such charges accrue, and the agent at destination should attach such receipts and cer- tificates to the bill of lading. 118. Land-Grant Deductions. As the basis for appor- tioning revenue and land-grant deductions on interline shipments of Government freight are questions for Traffic Departments to' decide, this Association does not recommend a basis or bases for apportioning revenue or prorating land-grant deductions on such traffic. LIGHT WEIGHING AND STENCILING FREIGHT CARS 119. Accounting officers should maintain a record of the light weighing and stenciling of freight cars, and bring to the attention of the management at frequent intervals all home cars which have not been light weighed and re-stenciled within the time prescribed in rules of the American Railway Association. R. A. O. A. 1920 SYNOPSIS FREIGHT 37 120. The light weights placed on waybills by agents or weighmasters, or reported by them to accounting officers, should be checked against the audit office light weight record and differences adjusted. 121. The following R. A. O. A. standard forms should be used in taking, reporting and recording light weights of home cars: 128. Inspector's Report of Freight Cars Light Weighed and Stenciled. 129. Master Mechanic's Daily Report of Cars Light Weighed and Stenciled. 130. Record of Light Weight of Freight Car (Card). 122. Plan. Inspectors should report all cars to be light weighed to weighmasters, on R. A. 0. A. Form 128, showing car numbers, initials, old weight, and sign and date the report. Reports on Form 128 should be num- bered consecutively by inspectors during the month, commencing with the first report made in any month, in order that the Master Mechanic to whom the reports are rendered may see that they are received in consecu- tive order. When cars are weighed by weighmasters, the latter should enter the date re-weighed and the new weight on Form 128, in addition to keeping these results in a separate record book. Weighmasters should sign and date Form 128, and return same to the inspector promptly. When the inspector has re-stenciled the cars he should fill in the date re-stenciled, sign and date the third certificate and, after taking an impression copy, send the report to the Master Mechanic, who should file them in numerical order. 123. The Master Mechanic will prepare daily report on R. A. 0. A. Form 129, from the various reports, Form 128, received from inspectors, showing all cars in nu- merical order. Form 129 should be rendered to the accounting department and any other departments as may be required. The light weights of cars which have undergone repairs should also be reported on Form 129. 38 R. A. O. A. 1920 SYNOPSIS FREIGHT 124. Permanent record of light weights should be kept on R. A. O. A. Form 130, under the card-filing system, this record to be posted each day from the reports, Form 129, received from the Master Mechanic. RESPONSIBILITY FOR CORRECTNESS OF CHARGES AND ADJUSTMENT OF UNDERCHARGES AND OVERCHARGES 125. Waybilling. When through rates and percentage divisions are published, freight should be waybilled through from point of origin to final destination, thereby minimizing overcharges and undercharges, and facilitat- ing the adjustment of differences. 126. Revision of Waybills and Transfer Freight Bills. The number of undercharges and overcharges would be greatly reduced by a thorough revision of waybills at originating or receiving stations, or in the accounting department. When shipments are to be rebilled at junc- tion points the charges accruing to the junctions should be revised by the inbound carriers before the transfer freight bills are tendered to the rebilling carriers. 127. Collection of Transportation Charges. It shall be the duty of the destination carrier to' collect all tariff charges from original point of shipment to final destina- tion, regardless of bases for the charges or whether the shipment is rewaybilled en route or waybilled through or billed to a non-agency station, and shall promptly account to each carrier in interest for its proportion. 128. It being the duty of the destination carrier to collect all tariff charges, it shall collect all undercharges and refund all overcharges discovered after original settlements have been made with consignees or shippers. This rule does not apply to the settlement of claims, nor to the refund of overcharges in prepaid, which should be disposed of in accordance with paragraphs 15 and 60. 129. Correction of Overcharges and Undercharges. Undercharges or overcharges detected by the initial or R. A. 0. A. 1920 SYNOPSIS FREIGHT 39 intermediate carriers shall be promptly tendered at junc- tions, accepted for immediate settlement and passed to destination agent for collection or refund. When refund cannot be made it shall be disposed of in accordance with the rules of the Interstate Commerce Commission. 130. Overcharges or undercharges in advances or pre- paid shall be disposed of by correction notices or prepaid only waybills, or in accordance with the R. A. 0. A. Over- charge Claim Rules. 131. The adjustment of differences arising from inter- agency station, as the destination carrier may elect. The line freight settlements between carriers parties to the interline waybill is a matter of accounting and should not be referred to the Claim Department for settlement. 132. Responsibility for and Disposition of Uncollectible Charges. The initial carrier shall be responsible for the failure to collect all tariff charges from original point of shipment to final destination, for shipments, carloads and less carloads, destined to prepaid or non-agency stations, and shall assume all uncollectible undercharges on such shipments. When such shipments are billed collect, or insufficiently prepaid, they should be accepted from con- necting carrier and forwarded to destination or to nearest destination carrier shall endeavor to collect the amount due, but if unsuccessful may correct the waybill to read fully "Prepaid," if the shipment is waybilled through from point of origin to destination; when rebilled en route, the adjustment shall be made in accordance with the R. A. 0. A. Overcharge Claim Rules. 133. While accepting the principle that the destination carrier shall assume the duty of collecting all tariff charges, this will not relieve the initial or intermediate carriers from responsibility for their errors that are impossible of detection by the destination carrier. See paragraph 134. 134. While recognizing the difficulty of enumerating all of the various classes of undercharges, the following 40 R. A. O. A. 1920 SYNOPSIS FREIGHT are some of the losses which should not be borne by the destination carrier: (a) Miscellaneous charges for switching, demurrage, storage, icing or feeding, detention or stop-off charges, etc., omitted from billing or crossed off (not by destination carrier) and not a part of or included in the through rate (see paragraph 12). (b) Undercharges due to error in rates published in tariffs to which destination carrier is not a party. (c) Undercharges due to failure to collect tariff charges on shipments destined to prepaid or non-agency stations. (d) Undercharges due to the insertion of incorrect rates in export bills of lading issued by initial or inter- mediate carrier. (e) Charges waybilled as prepaid, subsequently changed by correction to collect. (f ) Demurrage charges accruing at point of origin and not noted on bills of lading. (g) Undercharges due to failure of weighing carrier to state correct gross carload weight on waybills when charges are collectible on track scale or shippers agree- ment weights. 135. Destination carrier shall receive all possible as- sistance from initial or intermediate carriers in its efforts to make collections or refunds. 136. When destination carrier is unable to collect tariff charges due to errors of the initial or intermediate carrier, which were impossible of detection on the part of the destination carrier, the destination carrier shall sub- mit all papers in the case and request authority to charge the carrier responsible or to resort to legal means to enforce collection. In the event of failure to make col- lection, the carrier responsible for the error must assume the amount uncollectible and the cost of the legal pro- cedure, the adjustment to be made in accordance with the R. A. 0. A. Overcharge Claim Rules. 137. It must be recognized that these recommendations are made to cover only the disposition of undercharges R. A. O. A. 1920 SYNOPSIS FREIGHT 41 and overcharges as between carriers, and should not be construed as defining the policy of a carrier with respect to its relations with the public. UNDERCHARGES IN ADVANCES. 138. When the destination agent discovers an under- charge in the advances of a waybill, he shall send the waybilling junction agent a "Prepaid Only" waybill or a correction notice for the amount of the undercharge. 139. Freight accounting officers are morally obligated to correct any tendency on the part of their agents to absorb these undercharges instead of refunding them to the creditor roads. 140. At the junction, the waybilling agent when he receives the "prepaid only" waybill or the correction notice shall promptly refund the amount of the under- charge to the agent of the connecting line. 141. In event all or a part of the undercharge belongs to a road beyond the said connecting line, then the agent of the connecting line shall refund it to the junction agent of the road beyond, proceeding as in paragraph 138. 142. When the freight accounting officer of either the destination road or of an intermediate road discovers an undercharge in the advances of a waybill, he shall notify the freight accounting officer of the creditor road, using therefor R. A. 0. A. Standard Form No. 118, Notice of Undercharge in Advances, sending copies to accounting officers of all lines interested, and shall indicate on the form whether settlement shall be made through Claim or junction account. 143. It shall be recognized that, inasmuch as carriers are dependent on one another as to collection and appor- tionment of transportation charges, each freight ac- counting officer is morally bound to exert himself to refund undercharges to the roads that the undercharges belong to. 3 42 R. A. O. A. 1920 SYNOPSIS FREIGHT 144. Upon receipt of a Notice of Undercharge in Ad- vances, the freight accounting officer of the creditor road shall collect the undercharge, either through claim chan- nel or through the junction agents, according as the debtor road elects. In collecting through the junction agents, he should send the notice to his agent, together with R. A. 0. A. Standard Form No. 147, Waybill Cor- rection Notice or Notice of Undercharge in Advances, R. A. O. A. Standard Form No. 118. 145. At the junction, the agent of the creditor road shall present the said notice to the agent of the debtor road, and the latter shall promptly pay the undercharge to the former, using the notice itself to support his relief claim or the credit due him for the money so paid out. "SHIPPER'S ORDER" CONSIGNMENTS 146. Distinctive Waybills. It is not advisable to adopt a waybill blank of a distinctive color, or to use a separate waybill for "Order" freight. 147. Notations Not to be Abbreviated. Owing to errors in delivery resulting from the use of abbreviations in waybilling "Order" shipments, notations affecting the delivery of freight, as, for instance, "Shipper's Order," "Notify," etc., should not be abbreviated, but such terms should be written in the "Consignee" column of the way- bill, distinctly, and in full. On an "Order" bill of lading, the number of packages should be spelled out as well as given as a numeral. 148. Plan of Checking. The following plan of checking "Order" bills of lading is recommended: The bills of lading fully accomplished and plainly stamped "Cancelled," with waybill reference inserted thereon, should be forwarded to accounting department, attached to original waybills. If freight is undelivered, or for any reason a waybill is forwarded to accounting department before the bill of lading is surrendered to the agent, a form showing sufficient information to identify R. A. O. A. 1920 SYNOPSIS FREIGHT 43 the waybill and shipment should be issued in duplicate, the original to be attached to waybill, the duplicate to be held pending surrender of bill of lading, and to be se- curely attached thereto and forwarded promptly to accounting department, when the bill of lading is surrendered. The waybill should be carefully scrutinized in the ac- counting office, to see that a bill of lading or form is attached for every "Order" shipment. The bills of lading and forms should be numbered consecutively and corre- sponding numbers should be entered on the waybills against the "Order" shipments. The bills of lading should be filed in numerical order, and the forms should be held until the bills of lading, which they represent, are received, when the numbers appearing on the forms must be transcribed to the bills of lading, and the latter should then be placed in the files in proper numerical order. WAYBILLS, WAYBILLING, AND TRANSFER FREIGHT BILLS 149. Waybills To Move With Freight. Waybills for car- load freight must move with the cars; waybills for less carload freight must move with the cars when practicable ; otherwise they shall be mailed in accordance with the requirements of each carrier to junction, transfer, break- bulk or destination station. When waybills for a solid car of less carload freight are mailed, a separate waybill for the car movement must be made on standard form, in duplicate, showing destination and complete routing, and bear notation: "Merchandise car. Waybills mailed to " The original car movement waybill shall accompany the car, the duplicate shall be placed on top of the revenue waybills, all securely fastened together and mailed as outlined above. Agents receiving merchandise waybills without car shall take immediate action to locate car and 44 R. A. O. A. 1920 SYNOPSIS FREIGHT forward waybills in accordance with the information obtained, and connecting carrier's requirements to junc- tion, transfer, break-bulk or destination station. Single waybills which become separated from the freight shall be promptly mailed to destination. Forwarding junction agents must stamp car movement waybills. 150. Revenue Columns. The revenue columns on way- bills should be in the following order: "Freight," "Advances," "Prepaid," which terms are defined as follows Freight The transportation charges between the points from and to which the waybill is made. Advances The amount advanced to connecting carriers or others. Prepaid The amount collected to apply in pre- payment of charges. 151. Separate Waybill for Each Carload Shipment. A separate waybill should be issued for each carload shipment, except that one waybill should be made for solid trains of circuses and for freight which, on account of its length, requires two or more cars for transporta- tion. A separate bill of lading should be made for each carload of Government freight, and, when practicable, also for each carload of commercial freight. 152. Waybills and Transfer Freight Bills to Show Record of Weighing. All less carload freight should be weighed at forwarding stations. 153. Waybills or transfer freight bills to connecting carriers for all freight should show in "Weight" column ''How Obtained," using the following symbols: R Railroad Scale. A Weighing Bureau or Agreement. T Tariff, Classification or Minimum. S Shippers' Agreement or Tested Weight. E Estimated Weigh and Correct. 154. Destination Weights on Rebilled Shipments. Initial and intermediate carriers shall accept the weights that are used by the destination carrier in assessing R. A. O. A. 1920 SYNOPSIS FREIGHT 45 freight charges on rebilled shipments, and shall not re- quire the destination carrier to substantiate the weights so used by weight certificate or otherwise. 155. Use of Estimated Weights. The practice of using estimated weights, or minimum carload weights, in billing shipments which are to be weighed in transit, frequently results in loss of revenue, or undercharges, which prove to be annoying both to consignees and to railroad companies. It is recommended, therefore, that whenever carload shipments move from stations where there are no weigh- ing facilities, the following action should be taken by agents : 1. Use shippers' weight only when covered by weight agreement, but show it on waybills in all cases. 2. Use capacity weight stenciled on car or indi- cated by Equipment Register. In the latter case the car should be weighed at first weighing station. Billing agents should give consideration to the lading of the car, and where necessary depart from this rule; for instance, using 10 per cent above capacity of the car for very heavy loading commodities like sand and gravel, and using their best judgment in the case of light-load- ing commodities. 156. Original Car Numbers and Original Point of Shipment. Waybills must show the original car initials and numbers and original point of shipment. 157. Full Name of Shipper. The full name of shipper should be shown on the waybill and transfer freight bill. 158. Freight Transferred. A line should be drawn through the ex-car number on waybill each time the freight is transferred and when the first transfer is made, the car number and initials of the car into which the freight is transferred should be entered in the space provided therefor on the waybill. 159. Subsequent transfer stamps and notations should be placed in available space on the left side of the way- 46 R. A. O. A. 1920 SYNOPSIS FREIGHT bill, in the order of their succession. Transfer stamps to be size 1x1% inches. The use of stamps that do not conform to this recommendation as to size should be discontinued. 160. All essential information governing the move- ment of the car and exceptions as to the condition of the freight should be made on the face of the waybill. 161. Connecting Line Reference. Full reference must be given to all connecting line waybill numbers for all previous billing and re-billing of shipment. 162. Consignee and Destination. Name of consignee must always be shown in full, and street address when furnished by shipper. The destination must be written in full without abbreviation; name of county as well as state must be shown if there is more than one point of the same name in the state. 163. Description of Freight. Waybills and transfer freight bills must give full description of articles. Only such abbreviations should be used as appear in tariffs and classifications. 164. Itemizing Miscellaneous Charges on Waybills and Transfer Freight Bills. Agents at junction stations should be required to describe on the transfer freight bill each item of miscellaneous advances, such as drayage, icing charges, stop-off charges, etc. Rebilling agents should be required to show this information in detail on the waybill, to enable the terminal carrier to determine readily where overcharge exists, if any, and also what part of the total advances billed covers other than trans- portation charges. 165. L. C. L. Waybills Separated From Freight. When waybills covering less than carload shipments become separated from the freight, they shall be promptly mailed to billed destination by the agent at the junction, transfer, or other station where shortage is discovered, after noting thereon by whom and to whom mailed. In the event that waybills apparently cover an entire carload, the agent R. A. O. A. 1920 SYNOPSIS FREIGHT 47 discovering the shortage may hold the waybills not to exceed 48 hours, in an effort to locate the car. 166. Transfer Freight Bills. Standard freight bill, R. A. 0. A. Form 123, should be used as a junction trans- fer when freight is delivered to connecting carrier for retailing, and should show full information without abbreviations. 167. Stop-off Charges. Instructions to stop freight in transit should be inserted on revenue waybills. A way- bill for charges assessed during transit to be collected at destination for stop-off to complete loading or for partial unloading, or for any other service performed by the carrier under tariff, should be made at the "stop" station, on the station to which the original revenue waybill is issued, showing the charge in the "Advances" column only and be attached to the original revenue waybill that accompanies the shipment. When a stop-off charge is paid at the station at which the service is performed, a notation should be made on the original revenue waybill, indicating that such charge accrued and had been collected. 168. Notations Regarding War Tax. Notations as to war tax should not be placed on waybills at billing points. 169. Paper for Making Copies of Waybills. Necessary copies of waybills should be made on forms similar to the waybills or on plain paper. 170. Way billing from Non- Agency Stations. Freight conductors should make reports of shipments loaded at non-agency or flag stations. (See R. A. 0. A. Standard Form No. 102, Conductor's waybill.) Such shipments should be regularly waybilled at the first billing station. 171. Perishable Freight. The use of a special color of waybill for perishable freight is undesirable, but all way- bills for perishable freight should be conspicuously marked "Perishable." 172. "Prepaid Only" Waybill. "Prepaid Only" way- bills may be used to adjust differences in advances or prepaid. 48 R. A. O. A. 1920 SYNOPSIS FREIGHT 173. Size for Waybills. No waybill smaller or larger than R. A. 0. A. Forms 98, 99, 100, and 101 8i/ 2 xll inches or 8V2X20 inches should be used in interline way- billing, and in the case of perishable and other divertible carload traffic, the large size waybill, 81/2x20 inches, should be used in order to provide necessary space for stamps and notations en route. 174. Stamps on Waybills. All stamps placed on the face of waybills shall not exceed 1 x 11/2 inches; round stamps not to exceed IVs inches in diameter. R. A. 0. A. COMMODITY CLASSIFICATION. 175. Effective January 1, 1920, carriers shall be gov- erned by the R. A. O. A. Commodity Classification in com- piling freight traffic statistics monthly and reporting them quarterly and annually to the Interstate Commerce Commission according to the seventy commodity classes named in the Commission's Order of December 1, 1919. Copies of the R. A. 0. A. Commodity Classification may be obtained from the Secretary at $1.00 each. 176. It will be observed that the Commission's Order does not require the classification by commodities of 1. c. 1. freight. In showing the carload commodities on the ab- stract, they should be designated by name. SPECIAL RULINGS. 177. Direct Correspondence With Agents. Wherever the conditions are such as to warrant or require direct inquiry, an accounting officer may send direct inquiry to agents of another carrier, enclosing, for reply, a self- addressed envelope with postage stamp, if necessary for transmission by U. S. Mail. It would be desirable for each carrier to outline, to its agents, its policy regarding replies to direct inquiries made of its agents by account- ing officers of other roads. 178. (Loss and Damage Claim Authority Blank. This blank (R. A. 0. A. Standard Form No. 200), should be printed on salmon-color paper. R. A. O. A. 1920 SYNOPSIS FREIGHT 49 179. Junction Record of Interline Waybills. Interme- diate carriers for the protection of their revenue should secure from junction stations a report of interline way- bills, retaining the option to make the report either at the junction where waybills are received from other carriers, or at the junction at which the waybills are delivered to other carriers ; therefore, interline waybills should accom- pany the freight in order that such a report may be secured by the intermediate carrier for accounting and other purposes. It is the practice of some carriers to check freight and obtain receipts from connecting carriers on freight bill forms for shipments rewaybilled at junc- tion station. Freight bill forms and other forms are used by some carriers for obtaining receipts for freight delivered to connecting carriers on interline waybills, but a great many carriers do not require receipts of any character for such shipments, and depend entirely upon the loading record and the record of delivery, of cars to connecting carriers, both for carload and less carload freight, to establish the delivery of freight to connecting carriers, and upon 0. S. & D. reports to establish the condition of freight which is checked or transferred at the junctions. Receipts for waybills and freight bills are not considered necessary under normal conditions. Re- ceipts obtained in this manner would, in many cases, be given perfunctorily and could not be accepted as evi- dence of the delivery of freight, or of the condition of freight when delivered to connecting carriers. 180. Shipping Orders and Bills of Lading. When ship- ping orders and straight bills of lading are prepared at the same time by the carbon process the shipping order should be on top. On an "order" bill of lading the num- ber of packages should be spelled out as well as given as a numeral. 181. Refrigeration Charges. When an initial or inter- mediate carrier reconsigns a shipment on which there is a refrigeration charge, it shall correct the refrigeration 50 R. A. O. A. 1920 SYNOPSIS FREIGHT charge on the waybill to basis of tariff rates to the new destination. 182. Empty Cars Bearing M. C. B. Home Route Cards, and Empty Tank Cars Not Subject to Revenue Charges. Regular waybill forms should be used for the move- ment of empty cars bearing M. C. B. home route cards. 183. Empty tank cars not subject to revenue charges should be returned on regular waybill form. 184. Household Goods and Emigrant Movables Destined to Non-agency Stations. The destination carrier shall be responsible for the collection of such portion of the charges on carload shipments of household goods or emigrant movables destined to non-agency stations as may arise from weighing or inspecting shipments between origin and destination. MISCELLANEOUS. 185. Envelopes to be Used. For ordinary correspond- ence, handled through the United States mail, carriers should use envelopes in sizes like the standard sized stamped envelopes sold by the Post-Office. In every case, particular attention should be given to having the enve- lope adapted to its contents. 186. Tonnage Interchanged Between Carriers. To se- cure uniformity, it is recommended that each carrier's report of tonnage interchanged with connections be com- piled on the following basis : Tonnage interchanged at junctions on transfer freight bills or interline billing with junction settlements state- ments should be compiled by junction agents and agreed and certified to as correct by both agents in interest. Tonnage interchanged on interline billing should be based on the interline freight settlements. Material, the property of either carrier interested in the interchange should be included in each carrier's re- port, but shown as a separate item. R. A. O. A. 1920 SYNOPSIS FREIGHT 51 187. Undercharges Collected by Railway Weighing Associations and Inspection Bureaus. The managers of the respective bureaus should render statements to the terminal carrier in their bureau, showing full particu- lars of all shipments on which undercharges are collected, stating the names of the carriers interested, and furnish to each a copy of the statement. The total undercharges should be paid to the terminal carrier, the latter to settle direct with other carriers in interest for their respective proportions. Settlements should be made through the in- terline freight account when shipments are handled on interline waybills with audit office settlement, and by voucher when shipments are rebilled at junctions or handled on interline waybills with junction settlement. 188. When shipments move beyond the territory of one bureau into that of another, a copy of the statement should be sent to the manager of such other bureau for settlement in like manner. 189. Official List of Open and Prepay Stations. This Association endorses the use of the "Official List of Open and Prepay Stations," by which agents may avoid delays to freight, resulting from failure to waybill shipments prepaid when destined to non-agency stations. 190. Use of Mechanical Devices in Freight Accounting Work. An investigation develops that the following mechanical devices are being used in freight accounting work: 1. Tabulating, used in connection with punched cards. 2. Calculating. 3. Dictating and Transcribing. 4. Typewriting. 5. Printing and Duplicating. 6. Addressing. 7. Binding. 8. Stenciling. 9. Perforating. 10. Stamp Affixing. 11. Time recording. 52 R. A. O. A. 1920 SYNOPSIS FREIGHT 12. Paper-cutting. 13. Books of calculated tables. 14. Multi-pens. 15. Numbering. The work generally done with the machines is as fol- lows: Tabulating Machines Used in connection with punched cards. Accounting. (a) Verifying station agents' daily or monthly ab- stracts of local and interline waybills forwarded and re- ceived. (b) Balancing local advances and prepaid forwarded with the received. (c) Balancing advances and prepaid forwarded as re- ported by other carriers, with station agents' interline forwarded abstracts. (d) Balancing freight, advances and prepaid as re- ported by station agents on interline received abstracts, with interline freight reports rendered to foreign car- riers. (e) Verifying switching settlements with per diem reclaim statements and interchange car reports. Statistical : (a) Arriving at tonnage and revenue between sta- tions for the purpose of determining tons, tons one mile, and distribution of revenue by districts, divisions, states, etc. (b) Compiling commodity statistics. (c) Compiling freight traffic movement for Interstate Commerce Commission and State Railway Commissions. (d) Apportioning tons and tons one mile to states. (e) Compiling station reports for State Railway Com- missions. (f) Compiling annual reports for State Boards of Equalization and Assessment. R. A. O. A. 1920 SYNOPSIS FREIGHT 53 Calculating Machines: (a) For addition, multiplication, division and subtrac- tion. (b) For arriving at original footings, extensions, etc., on reports rendered. (c) For verifying footings, extensions, etc., on reports received. (d) For computing tons one mile. (e) For apportioning revenue between carriers, prop- erties, districts, divisions, states, etc. (f) For computing rate per ton, per mile, average distance hauled, etc. (g) For arriving at percentages. Dictating and Transcribing Machines: For dictating letters, record of dictation being made on a wax cylinder which is passed to a typist and placed on a transcribing machine by means of which the dictation is reproduced to the typist. Typewriting Machines: For letter writing, prepara- tion of bills, vouchers, statements, interline freight ac- count abstracts, division statements, correction notices, correction accounts, and all classes of reports and docu- ments. Printing and Duplicating Machines : For printing and duplicating letters, circulars, stereotype forms, state- ments, etc., where a number of copies are required. Addressing Machines: For addressing envelopes, let- ters, circulars, etc. Binding Machines : For binding reports and records. Stenciling Machines: For cutting stencils for mark- ing books, packages, etc. Perforating Machines: For perforating waybills to indicate date reported, also to cancel claim and voucher papers, etc. Stamp Affixing Machines: For placing postage stamps on envelopes, packages, etc. Time Recording Machines : For recording time of em- ployes entering and departing from the office. 54 R. A. O. A. 1920 SYNOPSIS FREIGHT Paper-cutting Machines : For trimming forms, bound volumes of waybill copies, etc. Systems and forms are not submitted as the require- ments of carriers vary according to local conditions, and the forms differ in size and arrangement by reason of the information to be determined ; consequently the num- ber of forms in use is too great to warrant submitting them. The use of mechanical devices premits : (a) The segregation of the cheaper grades of work. (b) The employment of fewer expert clerks. (c) The assignment of more complicated work to higher salaried employes. (d) Minimizing errors and inaccuracies. (e) The rendering of reports more promptly and with greater facility. (f ) The preparation of special statements in less time and in a more satisfactory manner. (g) A considerable saving, in many instances as much as twenty-five to thirty per cent. 191. R. A. O. A. Standard Freight Forms. It is recom- mended that carriers^ as well as the Interstate Commerce Commission, conform to the nomenclature designating freight forms and records adopted by this Association as follows : 98. Waybill Single Consignments. 99. Waybill More than one consignment, 1. c. 1. freight. 100. Astray Freight Waybill. 101. Live-Stock Waybill. 102. Conductor's Waybill. 104. Interline Freight Abstract. It is considered a distinct advantage to have abstracts printed in dupli- cate, joined at the top, with loose sheets to be inserted for additional copies. 105. Interline Freight Division Statement. 107. Interline Freight Correction Account. 108. Interline Freight Statement of Differences. R. A. 0. A. 1920 SYNOPSIS FREIGHT 55 110. Summary of Interline Freight Accounts. 112. Daily Report of Interline Waybills Forwarded. 113. Daily Report of Local Waybills Forwarded. 114. Daily Report of Interline Waybills Received. 115. Daily Report of Local Waybills Received. 116. Monthly Summary of Daily Reports of Waybills Received and Forwarded. 117. Junction Settlement Certificate. 118. Notice of Undercharge in Advances. 120. Recapitulation of Interline Abstracts. 123. Freight Bill. 126. Junction Settlement Sheet. 128. Inspector's Report of Freight Cars to be Light Weighed and Stenciled. 129. Master Mechanic's Daily Report of Cars Light Weighed and Stenciled. 130. Record of Light Weight of Freight Car (Card). 131. Station Register of Waybills Received. 132. Station Register of Advances and Prepaid For- warded. 133. Station Cash Book. 137. Interline Switching Waybill. 138. Report of Interline Switching Waybills For- warded. 139. Report of Interline Switching Waybills Received. 144. Interline Waybill Tracer. 147. Agent's Waybill Correction. 200. Loss and Damage Claim Authority (See Dis- bursement Section of this Synopsis). Note The R. A. O. A. Standard Forms, shown on the following pages, are reduced in size, but information; is given to indicate the proper sizes when the forms arei printed for use of carriers. R. A. O. A. Overcharge Claim Forms are shown on pages 121-126 of this book. P ICE C PASTERS L HERE" NORTH AND SOUTH RAILROAD FREIGHT WAYBILL R. A. O. A. Standard Form No. 98 Size 8%xll inches or 8y 2 x20 inches Gross weight Stop this car at For of car and contents for engine rating OT This waybill shall be used for all single consignments, whether carload or less carload, and whether local or interline. Transferred to At Transferred to At Car Initial and Number Date Waybill No. ROUTE (show each junction and carrier in route order) From (Station) (State) SHIPPER (show original point of shipment when rebilled) To ( Station ) ( State ) Length of car Marked capacity of car Ft. In. 1 Stenciled Wgt. of car CONSIGNEE AND ADDRESS (show final desti- nation when beyond) Indicate b bol in < provided weights obtained. R Railro scale A Weigh Burea agreei T Tariff ificati minirr S Shippe agreer tested E Estims (weig correc y sym- jolumn how were A.t WEIGHED Instructions regarding icing, ventilation, milling, weighing, etc. If iced, specify to whom icing should be charged. ad in g Gross u or nent class- Tare sn or mm r's Allowa lent or we'ght ited Net h and t) LADING Commodity No. Weight How Weight Ob't'd RATE FREIGHT ADVANCES PREPAID Insert here license numbers, bill of lading numbers, or such other reference numbers as are essential. Yar< ,amps mus t be shown on back ol this wayb tt Junction forwarding agents will show junction stamps in the space and in the order provided below. First Junction Form No. (To be inserted) Second Junction Third Junction Fourth Junction Fifth Junction NORTH AND SOUTH RAILROAD R. A. O. A. Standard Form No. Size 8%xll inches or 8 1 /x20 inches NORTH AND SOUTH RAILROAD FREIGHT WAYBILL Car initial and number Transferred to At Date Waybill No. ROUTE (show each junction and carrier in route 4) FROM (Station) (State) order) fi 1 V .5 TO (Station) (State) 13 t) R Railroad scale A Weighing bureau or whether lo agreement Indicate by symbol in T Tariff, classification column provided howl or minimum weights were obtained S Shipper's agreement or tested weight E Estimated (weigh j *> and correct) SHIPPER CONSIGNEE AND LADING bo 1 Weight How Ob't'd Rate Freight Ad- vances Prepaid 1 u i a JS IM c E c W 1 1 ' i E h H 1 9 J8 .2 H Junction forwarding agents will show junction stamps in the space and in the order provided below. First Junction Second Junction Third Junction Fourth Junction Fifth Junction Form No. (To be inserted) NORTH AND SOUTH RAILROAD B. A. O. A. Standard Form No. 100 Size 8y 2 xll inches NORTH AND SOUTH RAILROAD ASTRAY FREIGHT WAYBILL DELIVER ONLY ON PRESENTATION OF ORIGINAL BILL OF LADING OR OTHER PROOF OF OWNERSHIP Car initial and number Transferred At to ' a o H I M O < fc n 2 H P Date Waybill No. Transferred to At Transferred to At FROM (Station) (State) ROUTE (show each junction and carrier in route order) If destination agent can locate revenue waybill, he must insert reference thereto in space pro- vided undei heading "reference to revenue way- bill" ; if not, he must ascertain original point of shipment from oill of lading or invoice ; if not fully prepaid, freight charges due must be col- lected on basis of through rate applicable. The amount assessed to be entered in column headed "freight," and report rendered accordingly. In- formation as to bill of lad ng or invoice must be inserted in the appropriate space. If shipment is delivered on a fully prepaid bill of lading the word "prepaid" must be written in the "freight" column. TO (Station) (State) Consignee and Address LADING Weight Rate Freight Reference to Revenue Waybill From Date , 19 Waybill No _ Waybill made by R. R. Wayb'll held by - R. R. Freight Bill No. . Over from car Initial No Datc__ 19 When delivery is lading, insert inform Name of Shipper Bill of Lading Iss From made upon bill of When Bill of Lading can not be the following obtained, show below date of in- ation : voice and other data on which delivery is made. Seals ued by R .R. ' .ion 9__ I iame of Shipper )riginal Point of Shipment Over Report No. Stnl Date . , 1 )ate _ 19._ Junction forwarding agents will show junction stamps in the space and in the order provided below. First Junction Form No. (To be inserted) Second Junction Third Junction Fourth Junction Fifth Junction NORTH AND SOUTH RAILROAD LIVE STOCK NORTH AND SOUTH RAILROAD LIVE-STOCK WAYBILL op this car at For Gross weight of car and con- tents for engine fating Transferred to At ,. A. O. A. Standard Form No. 101 Size 8^x11 inches Transferred to At r initial and num ber Transferred to At CAUTION SEE THAT GOVERNMENT REGULATIONS ARE COMPLIED 1 Date Waybill No. From ( Station ) ( State ) JOUTE (show each order ) junction and carrier in route SHIPPER (Show original point of shipment when rebilled) > ( Station ) ( State ) Length of car Attendant in Govt. Cert. Att-d. Ordered charge Ft. In. (Yes or No) No pONSIGNEE AND ADDRESS (Show final desti- nation when beyond) Indicate by symbol in column pro- vided how weights were obtained. R Railroad scale. A Weighing Bu- reau or agree- ment. T Tariff, Classi- fication or Minimum. S S h i p p e r ' s Agreement or tested weight. E Estimated (weigh and correct) WEIGHED At roe Loaded M. Dato Tare as 36-hour request been signed and filed at point of origin? (Yes or No) Allowance Net _ umber of head and description of , . , , stock How Wgt. RATE obtained FREIGHT ADVANCES PREPAID OTE Ordinary live wisj specified. stock unless other- Feeding anc rest record Ooioadinf Record Keioadioj Record |De ad t ppje Ic Feed Price Pl " Date Time Count Date Time Count 1" !*' I " i'i 1 1 1 1 1 i 1 j Total (for Djsti- j | | __ _. nation Agents U'eOnly) 1 1 1 1 1 1 1 .__ ..[ YARD STAMPS MUST BE SHOWN ON BACK OF THIS WAYBILL r orm No (To be inserted) NORTH AND SOUTH RAILROAD NOTF Form No. 101 is printed in duplicate, parts 1 and 2, on first and third pages, respectively ; foMed brm being perforated in the fold so as to give exact register. Part 1 only is designated with "DESTINA- riON LIVE STOCK STUB, DO NOT DETACH," in 18-pt. outline type printed just above line "Feeding ind Rest Record." All type used in printing this form should be Plate Gothic. R. A. O. A. Standard Form No. 102 Size 4x9 % inches NORTH AND SOUTH RAILROAD CONDUCTOR'S WAYBILL No For Auditor Freight Accounts TRIPLICATE From Date ' Car Inks Car No. Consignor Consignee Destination Route Via. .19. No. of Packages Description of Articles Shipper's Weight Prepay collected to apply Conductor's \ W/B left at f Agent's W. B. No.. Date.... .19. . Conductor Train No. It is suggested that this form consist of three parts: Part 1, the original, is to carry the words "Receipt for Shipper." The line "Agent's W. B. No " and the line "Date , 191.." are to be omitted, and in lieu thereof, the following is to be inserted: "This property is accepted for transportation under the terms of the Company's regular form of bill of lading for which this receipt may be exchanged at above point where this waybill will be left. THIS RECEIPT IS NOT NEGOTIABLE-" ,, Part 2, duplicate, is to carry the words "For Agent at Billing Station." Part 3, triplicate, is to be a card and is to carry the words "For Auditor Freight Accounts." or other appropriate title of freight accounting officer. The address of the freight accounting officer is to be printed on the back of this part. R. A. O. A. Standard Form No. 104 Size, S^xlUinches NORTH AND SOUTH RAILROAD No. ABSTRACT OF INTERLINE WAY-BILLS RECEIVED MONTH OF 1 1N- FROM STATIONS ON JUNCTION RAILROAD VIA 1 ROAD DIVISIONS PROPORTIONS JUNCTION VIA 2 RAILROAD VIA 3 VIA 4 VIA B VIAfi VIA 7 VIA 8 VIA 9 FROM TO AUDIT NO. STATION STATE AUDIT NO. STATION STATE WAY-BILL CAR COMMODITY WEIGHT FREIGHT ADVANCES PREPAID DATE NUMBER INITIALS NUMBER NORTH AND SOUTH RAILROAD NORTH AND SOUTH RAILROAD DIVISION OF REVENUE AS SHOWN ON INTERLINE WAY.RIL1 S FROM STATIONS ON THF 1 INF OF RAM ROAn 01 8 I i 2 | PROPORTIONS NORTH AND SOUTH RAILROAD PREPAID ADVANCES FREIGHT WEIGHT RECAP'N NUMBER II! !s| w O ^ O O z li o: O 5t ' ^ - 3 cd CO J 2 iii h- J l ^ HD > V 4) 4) o Li. H C Jd 1 'S "5 S S *^H -M H 8 S u bo DO c c 4) CO oi o E "8 a: 4 4 1 ""o 4) *j i ^ 1 en 1 t 4 4-* > u > 4) S " s en J *** 1 J , j VENUE LU K i tu cc .2 i in ill 5 3 g 8 <= tu CO Q 8 5 S | k C o 1- Q - L U U) 6 CJ i Q Z UJ a UJ h- C 3 r H > 1 ^ ^ > D O OH OS5 > Q < -7 | cu UJ cc U_ g 11 < < o /v/ Q. cr UL, uj < L DESTINJ Ld i 1 11 C/3 Q I < t 1 18 *-^ ,- O Z S 5 S 1 & SOUTI- ACCOUNTINC CE OF UNDER) i/AY-RILL NO. Z _J _J tQ 1 Li. en OJ WEIGHT u find this notice corr :epted for settlement cplanation for declinii H * 5 s i s H Z 1 a j| g - ^ <" = 5 z O 1 s 03 i a i '> 5 s 4J ? en t s * > l ~2 CC HI i S fl cC 4* .& g T X w S fl 2 - c .- >> 3 W >-i c < I J> M re cc c/5 > >f 8 & r: cc H s^ i- 1 15 5 j |] f 5 1 z c 2| _0 JS ^ ^ I < I z a, i" i 1 0^ SO' ay Th )HS ^ P R A. O. A. Standard Form No. 120 Size, 8^x11 Inches NORTH AND SOUTH RAILROAD Sheet No. RECAPITULATION OF INTERLINE ABSTRACTS MONTH OF FROM STATIONS ON VIA VIA VIA VIA JUNCTION RAILROAD 9 VIA 3 4 VIA R fi VIA 7 R VIA 9 ABSTRACT NUMBER FROM TO WEIGHT FREIGHT ADVANCES PREPAID . NORTH AND SOUTH RAILROAD Recap. No.. o fe ^ Q S t 2 H o 5 &4 O g M W |j i I 3 H ' p u i w i j <; w CO h S w o- ^ g o i H a fi S ^ en o ^ w ^ 55 S ^j fc M j 4 w 3 fi 3 Pi a. o w O 1 u p n^ i o ^n CO JH d p W W Q i 4 M I 1 Q . lJi|j SUBJEC: B Q 1 NECTING S U fill! !i.jfl REIGHT ^ ^T < 5 H It 3 GC j 3 S .^ ^ IU ui z 1 << S ^ 3 ^ o s i S 5 3 1 j ~, r"~^^ "~* *~^ i l -.- _^~^_^- - ^_^ >. <" -v_- s_- -^ -*^~~~^, r 1 , . ~N s_-- LIGHT-WEIGHED AND STENCILED. 19 REMARKS UJ 2 RE- STENCILED INSPECTOR'S REPORT OF FREIGHT CARS TO BE Station 5 z uj I RE- WEIGHED fc 32 O uj DC 2 NUMBERS INITIALS 2 V j I % | 1 JS C i i U) M Z L? S a J3 M ; 'S i ^ 1 > ^ i 1 3 i s ^ n 00 i o u V , 'C & c! o 3 : b i ,c JO U a v ! I ;i 8 1 ! 1 N -s 1 W : CO u u : U it 1 i ^ u i 1 (U S 1 : 8 * i i to 43 1 Q ** S .O >i X n> 5 -5 1 U u u u i 5 >> X> ii 1C U JJ u 4) I 35 Hi M ' i 3 1 4 I : R. A. O. A. Standard Form No. 129 Size 8%xl4 inches NORTH & SOUTH RAILROAD MASTER MECHANIC'S DAILY REPORT OF CARS LIGHT- WEIGHED AND STENCILED. for the 19. CAR OLD WEIGHT NEW WEIGHT PLACE WEIGHED CAR OLD WEIGHT NEW WEIGHT PLACE WEIGHED INITIALS NUMBER INITIALS NUMBER - - - - i - - -^_ -v_^ *, ^ - _- * ^ - ,-, ^. - r~~i - ^-^ L ^ r" i ^ ^_ ^ ^ ^ --^ . ^-. ->^ ^ L - i - x. ^-^^ -~>v. - - - I certify that the above report if correct, Correct: 19.. 19 ROAD = fci DC i O s O z S z II si p -*j o Pi ^ M <5 pi W H I O o! ?- U | g I Q g UJ a DC 3 00 s 1 s DC y III MS i Q < Q. | TOTAL TO COLLECT COLLECTIBLE ON DELIVERV if s CONNECTING LINE PREPAID BEYOND S M * [CONNECTING LINE INTERLINE M | H * N H J LOCAL i! 1 * S OB X s ^ i ! I! Q O (0 O Z REMARKS e 5 5 Q i ul z 1 B I . S t ) if< I SHIPPER I -I I ill ?o t ! 1 CO UJ Q 1 z C < . ) j C j e 1 z 9 t- u 1*2* C ) IN i j ) p i MI z _J H 2g * 3 i C 5 I > i _l I! > o a i i 1 DESTINATION d m 6 z V UJ i I ss II (I " CO CO i The interline switching waybill shall consist of as many parts as there are carriers interested. They may be bound in sets or book form, and when additional copies are required, and the carbon process is used, extra blanks may be inserted. Part 1 For use of the issuing carrier. Part 2 For the use of yardmen as authority for the movement of the car. It should accompany the car to switching destination. It forms the basis of settlement between accompany the car to switching destination. It forms the basis of settlement between the interested carriers. R. A. O. A. Standard Form No. 137 Size NORTH & SOUTH R. R. CO. INTERLINE SWITCHING WAYBILL No.. STATION. .19. CAR To. (TRACK OR INDUSTRY) (DESTINATION CARRIER) VIA llNTERMED.ATE CARR'ER IF ANY) FROM (TRACK o^ INDJSTRY) Shipper Original Point of Shipment. (See Note 1) Consignee Destination Route Kind of Freight Weight .Rate. SWITCHING SERVICE PERFORMED BY (See Note 2) COLLECT ADVANCES SWITCHING PREPAID SWITCHING TOTAL SCALE WEIGHT REMARKS TARE NET Note 1 : When it is against instructions to furnish original point of shipment, indicate in place thereof, whether the traffic is "State" or 'Interstate." Note 2 : Opposite the name or initials of each switching road enter in the "Collect" or "Prepaid" column, as the case may be, its proportion of the switching revenue and mis. cellaneous charges advanred, if any. u Q < a u a at < K. 2 2! < S X H- (0 I a: "Z. I! Si bl "H fel ( = f , c S < * 11 ?~ i i ) SI 3* 11 i P 3 - o > ffl K "S "S 3 S % 5 MI 11 51 93 3 H S '> 1 ^M 1 U) f 2 ENCE8 TC Ul ONSIGNEF, AL NTS, SHOW NA LO ALWAYS CO i J S o HOW NAME OF C RMINAL MOVtMt AKE DUE, SMOU ORIGINAL SHIPMENT s. ooo u M* 1 o z"z 3 U cc 8 = 1? 1 5E gz?< hi? i i 2jS|* u, ": fSxC i i|s| |] i i gftp- Q ill! < oOlO x 11 82=5 *S IIP ' Q OF FREIGHT Charges are i f CONSIGNEE OR SHIPPER t'E 2 s Si 11 s 1 ti o 91VIJLINI r i III i j II UJ . * 2 K If 02 N Q U I g F. , < i 1 : 5 2 1 0) si ill 9 j *s i jl I r !| S S S 5 - II 3 a: ; 1 1! : WAYB 1 I i JC M > * 1 c o S !M ENCE8 TO 1 I OF SHIPPER, SHOW NAME ULO ALWAYS E< j CO SHOW NAME At MOVEMENTS ) ARE DUE, SHO -i DESTINATION 4 S|s o z ^ "S 55? 1- > cc S*o i 3 z . z 3 X -S U ] S35L I s: a gif?- 1- 1 2 ^ Sfc5 OJ * U If Jg i 1 l s si sf ul '5 I!? 3 1 Pis U h - 1 S f |iii X si DC BE Q i 2 OF FREIGHT o. CONSIGNEE OR 1 cl i$ fl O Is oe X I i S! a i nl I 2 W gJ. . 2 * R. A. O. A. Standard Form No. 144 Size 8^x11 inches. NORTH AND SOUTH RAILROAD COMPANY ..19 ... Interline Waybill Tracer No. Waybill Date No. Car Initial No Freight Prepaid Mr. Auditor. Dear Sir: Please note two copies of above waybill attached, and item No below. 1. The above waybill covering LCL freight has not been reported in inter- line account. If it has not been accounted for by station waybilled to, please instruct the agent to report it in accordance with the Association rule. 2. The above waybill covering carload freight has not been reported in in- terline account. If it has not been accounted for by station waybilled to, please refer it to the agent under Association rule and have the waybill reported, or advise. 3. Note delivery at date 19 and let me know when waybill was or will be reported. 4. Please give record of delivery of car to connecting line. 5. Agent at point waybilled to has no record of the waybill or freight. Please establish delivery. Your file date 19 6. Waybill wl11 be reported in 19 account. 7. Our records indicate that this Company handled as an intermediate car- rier freight covered by billing quoted, but we are unable to locate settlement and waybill destination carrier advises no record. If reported to your Company, please give reference to abstract covering. If not settled, advise promptly, at- taching copy of waybill, and we will take up with Terminal Road. 8 Auditor. NO. TO. R. A. O. A. Standard Form No. 147 8%xll inches. NORTH AND SOUTH RAILROAD AGENTS WAYBILL CORRECTION PRO. NO, .STATION. 19 NAME OF BILLING ROAD .WAYBILL SERIES NUMBER -DATE .19 CAR INITIALS FROM .TO- ST ATE STATION STATE ROUTED VIA ORIGINAL POINT OF SHIPMENT .REPORTED ON. READS CONSIGNEE AND DESTINATION ARTICLES WEIGHT RATE FREIGHT CHARGES ADVANCES PREPAID FOOTING OF WAYBILL SHOULD READ FOOTING OF WAYBILL DIFFERENCE TO BE ADDED DIFFERENCE TO BE DEDUCTED TARIFF AND DIVISION SHEET AUTHORITY THIS SPACE TO BE USED FOR RECEIPT WHEN REQUIRED BY CARRIER IN ST RUCTION S. .19 R. A. O. A. Overcharge and Agency Claim Rules The following rules, relating to overcharge and agency relief claims, are mandatory and binding upon carriers operating in North America that are members of the Railway Accounting Officers Association: RAILWAY ACCOUNTING OFFICERS ASSOCIATION RULES GOVERNING THE HANDLING OF OVERCHARGE AND AGENCY RELIEF CLAIMS. APPLICATION A-l. These rules and definitions shall apply in the settlement of all interline claims between carriers arising from overcharges in connection with transportation and delivery of freight, except, (a) When in conflict with any Federal or State law or any ruling or order of any regulating body exercising lawful authority. (b) On claims which carriers may have settled or declined prior to becoming members of the Asso- ciation, or which members of the Association may have declined to interested carriers before such car- riers became members of the Association, provided that this restriction will not apply to carriers that become members of the Association up to the time of the formal adoption of this rule by the Association. R. A. O. A. Overcharge Claim Forms are shown on pages 121= 126 of this book. 88 R. A. O. A. OVERCHARGE CLAIM RULES 89 DEFINITIONS Wherever used in these rules, the meaning of the fol- lowing terms shall be as set forth herein, unless otherwise specifically stated: D-l. "Carrier:" Any common carrier, including rail- road, steamship (all rail or rail and water), transfer or other transportation company. D-2. "Initial Carrier:" The carrier receiving freight from consignor at original shipping point. D-3. "Delivering Carrier:" The carrier delivering freight to connecting carrier at junction point. D-4. "Receiving Carrier :" The carrier receiving freight from connecting carrier at junction point. D-5. "Destination Carrier:" The carrier delivering freight to consignee at destination. D-6. "Switching Carrier:" A carrier whose service in connection with a given shipment is confined to the handling of the car containing such shipment between connecting carriers, or between a connecting carrier and an industry, private siding or public yard, the service so performed being entirely within a recognized switching district. D-7. "Paying Carrier:" The carrier paying claim to claimant. D-8. "Contributory Negligence:" Want of diligence in any degree, in the use of means to remedy an error made by any other carrier. D-9. "Initial Point:" The original shipping point, where freight is received from consignor. D-10. "Junction Point:" Any point where two carriers interchange freight. (This includes any transfer point at such junction point.) D-ll. "Mileage :" The mileage of the carriers as given in the "Official Guide" published by the National Railway Publication Company of New York. D-12. "Astray Freight:" Less than carload freight which is marked for destination and which has become separated from the regular revenue waybill. D-13. "Unsettled Claims :" Claims unsettled as between carriers irrespective of date, but subject to Rule A-l-B. 90 R. A. 0. A. OVERCHARGE CLAIM RULES D-14. "Legal Liability:" The term "legal liability" shall be construed as that fixed by statutory laws, con- ditions of bills of lading, tariff or classification provisions lawfully applicable, and in case of doubt the advice of counsel of claimant carrier. D-15. "Uncollectible Deficit:" The net amount remain- ing after deducting the amount realized from sale of freight from aggregate amount of lawful charges (includ- ing storage, demurrage, and accessorial charges) as- sessed against a shipment when the shipper, consignee, or owner of the goods from whom the amount is due is shown to be judgment proof, insolvent, or cannot be locat- ed, or when counsel representing carrier charged with the responsibility for collection renders an opinion in writing that the facts of record make it inadvisable to attempt to force collection through court proceedings. D-16. "Insolvent Carrier:" Any carrier declared by counsel for settling carrier, in writing, to be judgment proof. MISCELLANEOUS RULES AND RECOMMENDATIONS M-l. Cash-Transmitting. Carrier sending money to another carrier does so entirely at its own risk. M-2. Claim Correspondence. It will not be permissible to allow claim correspondence to pass into possession of consignors, consignees, or claimants. M-3. Overcharges on Interline Billing should, so far as practicable, be settled through agents' accounts, and adjustments made through interline freight correction accounts. M-4. Receipts for claim payments should be so worded as to cover the liability of all carriers participating in the haul. M-5. Uniform Blanks. Agents should be provided with standard forms for presentation of overcharge claims (R. A. O. A. Standard Form No. 300) as provided for in rule No. 1, also forms for furnishing statement of billing on claims. M-6. Uniform Blanks. Statements of billing, excep- tion reports, etc., should not be wider than 8% inches. M-7. Demurrage or Storage refunded under legal lia- bility or when uncollectible owing to negligence in trans- R. A. A. OVERCHARGE CLAIM RULES 91 po: tation, shall be charged to liable carrier or carriers in the event the carrier assessing such charges will not voluntarily waive the same. RULES (1) Presentation of Claims. Carriers should require claimants to present overchaige claims on the standard form approved by the Interstate Commerce Commission, (R. A. 0. A. Standard Form No. 300) to either initial or destination carrier, in accordance with established prac- tices, for investigation and settlement. When claims are presented to intermediate carriers they shall be sent to destination carriers for settlement and claimant so in- formed, except claims in connection with transit arrange- ments, which shall be handled by the carriers granting such privileges. The initial or destination carrier to which a claim is presented or the destination carrier to which a claim is transmitted by an intermediate carrier or the carrier giving transit privilege to which a claim is pre- sented or transmitted by other carriers shall investigate and settle in accordance with these rules. (2) When Documents Missing. The absence of the documents required by the standard form for presentation of overcharge claims, shall be explained on a memoran- dum to be attached to the papers pertaining to the claim unde^ consideration ; and. further, when the original paid freight bill or bill of lading if required, does not accom- pany aforesaid papeis the carrie^ investigating and pay- ing the claim shall indemnify other carriers against loss due to payment of duplicate claim supported by such original documents. ARRANGEMENT OF CLAIM PAPERS (3) Wrappers. Carrier against which claim is made shall place its claim back on papers, which shall not be detached nor covered with other claim backs or papers, nor shall any writing or stamp thereon of said carrier be interfered with, in any way, by any other carrier. (4) Order of Papers. All investigation shall read up- ward from claim back in order of date : : (a) No notation shall be made on back of papers; (b) No notation or underlining of words shall be made by one carrier on another carrier's papers ; 92 R. A. A. OVERCHARGE CLAIM RULES (c) Papers shall be fastened together by means of a paper fastener passing through entire file at upper left corner; (d) No paper shall be mutilated or taken off. If necessary for neatness, papers shall be folded in. (5) Carrier at Fault May Pay Direct. Carrier with which overcharge is located, but to which claim is not presented by claimant, may pay claimant direct, so noti- fying carrier to which claimant presented claim. (6) Unauthorized Rate. Claim for alleged overcharge, when supported by bill of lading or shipping receipt nam- ing a rate which is not a lawfully published tariff rate, shall be referred to the carrier whose agent made such unauthorized contract. (7) Overcharge Caused by Erroneous Rate. Claim for overcharge due to error in rate shall, when supported by the necessary evidence and by specific reference to pub- lished tariff lawfully applicable and in effect at the time of shipment, be investigated and promptly settled. (8) Overcharge in Weight. Claim for overcharge in weight when supported by necessary evidence shall be investigated and settled on the basis of actual weight, subject, however, to the prescribed minimum, estimated weight, or any other condition of the tariffs, or classi- fication applicable. In case of dispute regarding weight in connection with a shipment reweighed at destination according to the rules and regulations of the carriers interested, the actual weight, ascertained by the desti- nation carrier, or such scale or railway association weight as may be approved by the destination carrier, shall govern. The purpose of this rule is to provide a basis whereby the destination weights properly ascertained will be given the consideration warranted by experience and by the circumstances in each case, and to provide a prac- tical method of facilitating the adjustment of claims for overcharge in weight where there is a dispute or some doubt as to which of two or more weights is the correct weight. This rule will apply on all unsettled claims. (9) Overcharge Caused by Erroneous Classification. Claim for overcharge due to error in classification shall be investigated and settled when supported by bill of lading or shipping receipt, specific reference to the tariff or classification lawfully applicable, original or a certified R. A. O A. OVERCHARGE CLAIM RULES 93 copy of invoice or delivering agent's certificate in lieu thereof, and by other necessary evidence. (10) Evidence of Collection. The carrier investigating and settling a claim on account of overcharge, may accept, as evidence of the amount collected, the original paid freight bill, or original bill of lading showing amount of prepayment and bearing receipt for payment. (11) Papers to Bear Evidence of Payment. When pay- ment of claim is made before interline investigation, evi- dence of such payment shall be clearly shown on bill of lading or shipping receipt, paid freight bill, bill of claim- ant, or invoice in the claim papers. (12) Direct Investigation. The investigating carrier shall communicate directly with agents or other proper representatives of interested carriers whenever practicable and whenever railway mail service cannot be used, return postage shall be enclosed. Inquiries should be addressed to accounting officer in charge of claims of the interested carriers after failure to obtain information from the agents or other proper representatives or when necessary from the nature of the inquiry. When the agent or other proper representative of another carrier fails to furnish the specific information requested or to explain why he cannot do so within 20 days from date of inquiry, copy of the inquiry with request for reply, shall be sent by express, registered mail or messenger, to the proper ac- counting officer of the delinquent carrier. When answer is not received within 30 days to such request, or to a direct inquiry to the proper accounting officer regarding a paid claim, the carrier investigating and settling the claim may charge full amount of claim to the delinquent carrier, or if there are two or more delinquent carriers, then to the delinquent carrier nearest the investigating and settling carrier in direction of destination and shall forward all papers relating to the claims to such delin- quent carrier who shall take the place of settling carrier and make further investigation and distribution of the amount of the claim. (13) Statement of Overcharge. The carrier investi- gating and settling an overcharge claim shall attach to the claim papers a statement showing how the overcharge is arrived at, with full reference to the I. C. C. tariffs and the amount due from each carrier interested. The rates and divisions and basis for claim shall be verified as far 94 R. A. O A. OVERCHARGE CLAIM RULES as practicable before being sent by the carrier so investi- gating and settling to the other interested carriers. (14) Express Charges. Any carrier forwarding papers by express shall prepay express charges. (15) Relief of Agent's Account. When an agent collects from consignee the correct amount of freight and charges, and the same is less than the amount debited to his sta- tion account, and adjustment cannot be effected through interline correction account, he shall file claim for relief, which shall be investigated and apportioned between in- terested carriers; see Rules 19 and 30. ACKNOWLEDGMENT OF CLAIM PAPERS WHEN PASSED BETWEEN CARRIERS (16) Acknoivledging Receipt of Claims. When a claim, except arbitrary debit under Rule 38, is received the first time from another carrier, it shall at once be acknowl- edged to carrier from which received, and such acknowl- edgment shall quote sending and receiving carrier's claim numbers. Carriers shall quote each other's claim numbers in all claim correspondence, mail or telegraph. APPORTIONMENT OF CLAIMS FOR OVERCHARGE (17) Overcharge in Rate, Weight, or Classification. Claim for overcharge on account of error in rate, error in weight or error in classification, when investigated and settled in accordance with the provisions contained in Rules 6, 7, 8 and 9, shall be charged to the carrier at fault. If more than one carrier is involved, the amount of the claim shall be apportioned on the basis of the agreed divisions, and all interested carriers shall be obligated to pay their proportions of the amount paid in settle- ment of the claim. (18) Overcharge Caused by Misrouting. Claim for overcharge resulting from improper routing due to error of an agent or other employee, shall be borne by the carrier employing the person at fault. The minimum debit Rule 42 shall not apply in such cases. This rule will apply on all unsettled claims. See I. C. C. Conference Rulings Nos. 214, 286 and 474, or subsequent amendments thereto. (19) Overcharge Caused by Waybilling Freight to Erroneous Destination, Unloading Short of, or Carrying R. A. O A. OVERCHARGE CLAIM RULES 95 Beyond Correct Destination or Stop-off Point. Claim for overcharge, resulting from error or oversight of an agent or employee, by which the shipment is billed to an erron- eous destination, or is unloaded short of destination, or is carried beyond correct destination or stop-off point, shall be borne by the carrier whose agent or employee committed the error, except that when contributory neg- ligence by other carrier or carriers is shown, the claim shall be divided equally between the carriers at fault. The earlier or carriers performing the service shall accept proportion of the through or combination rate from point of origin to erroneous destination, based on estab- lished divisions, or, in the absence of same, revenue shall be divided on basis of mileage. For the movement from the erroneous to the correct destination, charges shall be assessed on the local, through, or combination rates, as per lawfully published tariffs. Carrier or carriers receiv- ing revenue for two hauls on such shipments, shall refund revenue (based on established divisions, or mileage basis, in absence of same) on the return haul to the point at which shipment is placed in its proper route to correct destination, regardless of the route which carrier may select for the return movement. This rule will apply on all unsettled claims. See I. C. C. Conference Ruling 217, or subsequent amendments thereto. (20) Question of Veracity. When question affecting settlement of an overcharge claim between two or more carriers becomes one of veracity between employees of carriers, the claim, or such portion thereof as depends upon the question in dispute, shall be divided equally between such carriers. Changes made in car numbers, car initials or routing on telephone instructions will not be accepted as evidence in the settlement of dispute in- volving veracity unless confirmed in writing. (21) Terminal Cliarges. Terminal charges shall not be included in the amount of revenue used as a basis for apportionment of an overcharge claim. (22) Disputed Divisions. When a legal rate is pro- tected by a carrier and it is unable to reclaim from its connections, because of disputed divisions the paying carrier shall be relieved of the burden of adjusting the difference between the carriers in interest to the extent and effect as follows: (a) When the rate protected is a through rate, the carrier that issued the bill of lading shall accept 96 R. A. A. OVERCHARGE CLAIM RULES debit from the paying carrier for the amount of the overcharge which the latter is unable to reclaim on account of the dispute as to the divisions, and shall assume the responsibility of adjusting the difference between the carriers in interest. (b) When the rate protected is constructed by combining two or more rates, one or more of them being joint rates, the first carrier (in the direction from origin to destination) which is party to a joint rate the divisions of which are in dispute, shall accept debit from the paying carrier for the amount of the overcharge which the latter is unable to reclaim because of dispute as to the divisions of that rate and shall assume the responsibility of adjusting the difference between carriers in interest. This rule will apply on all unsettled claims. (23) Erroneous Rate Quotation. When a carrier in process of the investigation of an overcharge claim re- quests another carrier to quote a rate between local points on its line, and pays the claim on basis of that quotation, the carrier making the quotation must honor the bill of the paying carrier on the basis quoted, and in case it is found that the quotation was erroneous, must assume the expense of collecting back the amount necessary to place its charges on a legal tariff basis. This rule will apply on all unsettled claims. INVESTIGATION AND APPORTIONMENT OF CLAIMS FOR OVER- CHARGE ON COAL AND COKE (24) Located Overcharge on Coal or Coke. Claims for overcharge on coal or coke, where such overcharge is located with a particular carrier or carriers, shall be charged to the carrier or carriers upon which the over- charge is located. (A) Unlocated Overcharge on Coal or Coke. Claims for ascertained overcharge on coal or coke, which overcharge is not located, shall be prorated on revenue, on basis of record weights to point where overcharge is discovered subject to paragraph B. (B) Variation of Scale Weights. Claims presented for overcharge on coal or coke where the only evi- dence of such overcharge is the variation in scale weights, shall be subjected to the following investi- gation : R. A. O. A. OVERCHARGE CLAIM RULES 97 First: An ascertainment of the conditions and practices at each scale used as follows: (1) Type of scale and capacity. (2) Character of installation. (3) Standard of maintenance. (4) Frequency of testing. (5) Methods of weighing. (6) Was scale on which weight in question was obtained maintained, tested, and operated in accord- ance with the track scale specifications approved by the American Railroad Association? (7) Scale conditions as outlined in paragraph first 1 to 6. (8) Type of car, i. e., box, gondola, solid bottom, drop bottom, or steel hopper. (9) Were weights affected, either immediately before or immediately after weighing, by rain or snow? (10) Was car reconsigned en route? (11) Obtain official record of the last four tests of scale immediately preceding movement of ship- ment, including amount each section of scale was inaccurate in each test, and the time within which such four tests were made. (12) Did the reweighing include a third weighing as required by American Railroad Association Rules ? (C) Scale Shown by Investigation to be Most Accurate Must be Given Preference. In event scale at destination or intermediate point is shown by this investigation to have produced the more nearly cor- rect weight, claims for overcharge shall be prorated on revenue among carriers participating in the over- charge, subject to tolerances, evaporation allowances, and minimum weights, as provided in governing tariffs. (D) In the event scale at initial point is shown by this investigation to have produced the more nearly correct weight, the claim shall not be prorated, except by authority of the initial carrier. (25) Disputed Claims to be Submitted to Counsel. If any carrier should refuse to participate in the payment of such claims on the basis of revenue and record scale weights, the same shall be submitted by the investigating carrier to its counsel, and if such counsel should rule that 98 R. A. A. OVERCHARGE CLAIM RULES suit if instituted thereon cannot be successfully defended, the papers shall be returned to the carrier or carriers that have refused to participate in the payment thereof, and in the event it or they shall still refuse to participate in the payment of such claim, and at the same time be unwilling to defend suit, if brought, such suit shall be defended by the carrier against which suit is brought, and if judgment is secured the carrier or carriers refus- ing to participate shall be charged not only with their pro- rata portion of the original claim, but in addition thereto with court costs and counsel fees, and also with any statutory penalty that may be assessed in said suit, pro- vided it appears that the refusal of such carrier or car- riers to participate in such claim resulted in said penalty being imposed. This rule will apply regardless of the amount of claims, subject, however, to minimum debit rule No. 42. (26) Claim Papers to be Submitted to All Interested Carriers Before Payment Not Subject to Arbitrary Debit. Claims for overcharge due to error in weight on coal or coke will not be subject to arbitrary debits, but shall, before payment, be presented to all carriers participating in the haul. COLLECTION OF GUARANTEED CHARGES (27) Guaranteed Charges. When charges are guaran- teed, guaranteeing carrier shall be responsible for such charges when the destination carrier, having used reason- able precautions in effecting delivery, is unable to collect ; provided, that request of protection of guarantee shall be made within sixty days after arrival of freight through connections or direct. In the case of perishable freight, if destination carrier cannot deliver and collect charges, guaranteeing carrier shall at once be asked direct or through waybilling station for disposition of freight, which shall be held, when practicable, for such advice. When freight is refused for loss or damage located with carrier, guarantee shall be void. Provisions with respect to minimum debits (Rule 42) shall not apply to this rule. DISPOSITION OF DEFICITS ARISING FROM UNCOLLECTIBLE FREIGHT CHARGES (28) Sale of Unclaimed or Refused Freight for Charges. Uncollectible deficits in charges against freight R. A. O A. OVERCHARGE .CLAIM RULES 99 which is unclaimed or refused when the result of negli- gence of one or more carriers in the line shall be charged to the carrier or carriers at fault under appropriate rule. When not the result of negligence of the carriers, the deficit shall be prorated on revenue by all carriers in- terested. Terminal transportation charges, demurrage, storage, and transportation arbitraries shall be included in determining revenue of carriers; provided, however, that freight which accumulates in warehouses and is periodically sold shall be disposed of without reference to other carriers and any loss in charges on such freight shall be borne by the carrier selling. The provisions of this rule shall also apply when the destination carrier takes the unclaimed or refused freight for company's use. The distribution statement of claim covering any uncollectible amount prorated under this rule must bear affirmative declaration of carrier making distribution that the amount is uncollectible by reason of conditions set forth in Rule D-15. (29) Charges on Freight Sent Elsewhere for Sale. If necessary to forward carload freight to another point to be sold, the carrier performing such service is entitled to the tariff rate and charges lawfully applicable thereto ; and in determining the total uncollectible deficit to be prorated; the carrier is entitled to include the amount so charged. (30) Showing Miscellaneous Advances on Waybills. Where there are charges such as demurrage, switching, duty, and entry fees, or any other charges that are in addition to the rate, it is the duty of each carrier to show such charges in detail and separately from the regular revenue, and the agent's failure to do so will make his company responsible for the non-collection of same when uncollectible within the rulings of the Interstate Com- merce Commission (See Ruling M-7). (31) Destination Carrier Responsible for Collection of Correct Charges. While accepting the principle that the destination carrier shall assume the duty of collecting all tariff charges, this will not relieve the initial or inter- mediate carriers from responsibility for their errors that are impossible of detection by the destination carrier. While recognizing the difficulty of enumerating all of the various classes of undercharges, the following are some of the losses which should not be borne by the destination carrier : 100 R. A. A. OVERCHARGE CLAIM RULES (a) Miscellaneous charges for switching, demur- rage, storage, icing or feeding, detention or stop-off charges, etc., omitted from billing and not a part of or included in the through rate. (b) Undercharges due to error in rates published in tariffs to which destination carrier is not a party. (c) Undercharges due to failure to collect tariff charges on shipments destined to prepaid or non- agency stations. (d) Undercharges due to the insertion of incor- rect rates in export bills of lading issued by initial or intermediate carrier. (e) Charges waybilled as prepaid, subsequently changed by correction to collect. (f ) Demurrage charges, etc., accruing at point of origin and not noted on bills of lading. (g) Undercharges due to failure of weighing car- rier to state correct gross carload weight on way- bills when charges are collectible on track scale or shippers' agreement weights. (32) Destination Carrier to Receive Assistance From Other Carriers in Collecting or Refunding. Destination carrier shall receive all possible assistance . from initial or intermediate carriers in its efforts to make collections or refunds. (33) Disposition of Amounts Not Chargeable to Desti- nation Carrier. The destination carrier, shall, in the interest of all concerned, use all diligence to determine and collect the correct charges and shall make a demand in writing on the consignee or consignor, or both, if necessary, for charges which are uncollected, owing to error of another carrier and which are undiscoverable by the destination carrier. After two unanswered demands in writing for payment, or after a direct refusal of the debtor to pay, the car- rier in error shall without further action on the part of the destination carrier, accept debit for the uncollected tariff charges or shall authorize the destination carrier at the expense and for the account of the carrier in error, to bring suit for the recovery of these charges. GUARANTEEING ADDITIONAL PREPAYMENT OF FREIGHT AT JUNCTION POINTS (34) Shipments Destined to Agency Stations Requiring Prepayment. When freight destined to an agency sta- R. A. 0. A. OVERCtiARGE CLAIM &ULES 101 tion upon which charges should be fully prepaid or guar- anteed, in accordance with tariff, is tendered connecting carrier and it develops that such prepaid charges are insufficient to carry shipment to destination, the carrier tendering shall authorize its junction agent to guarantee to the connecting carrier a sufficient amount to carry the shipment to destination. Delivery to a connection of such a shipment for an agency station constitutes a guar- antee to the receiving carrier of a sufficient amount to transport the shipment to destination, a specific guar- antee on the billing not being required for each case. The destination agent shall exercise due diligence and employ all means at his command to collect amount due from consignee; but if unable to do so, the deficit shall be adjusted on its merits, the minimum debit rule No. 42 not to apply in such cases. The receiving carrier, how- ever, should not return such shipments to the delivering carrier for additional prepayment. The provisions of this rule shall not apply to additional prepayment covering extra weight on freight resulting from weighing in transit and found to exceed the weight as originally billed, or to freight inspected resulting in increased rating and charges. (35) Shipments Destined to Non-agency Stations. When a shipment destined to a non-agency station is billed collect or insufficiently prepaid, it shall be accepted from connecting carrier and forwarded to destination. The destination carrier shall make reasonable effort to collect the amount due, but if unsuccessful, may upon its statement that it is unable to collect, correct the waybill to read fully "Prepaid" if the shipment is waybilled through from point of origin to destination. When re- billed enroute the final adjustment shall be made through claim channels, the minimum debit Rule No. 42 not to apply in such cases. In either case the adjustment made shall maintain the integrity of the lawful rate. When re-billed en route, settlements under this rule shall be made under Rule No. 38, all papers to accompany debit. FORWARDING SHIPMENTS BILLED SHORT OF DESTINATION (36) Shipments Waybilled Short of Destination. When a shipment has been billed in error to a point short of the proper destination, such shipment shall be forwarded and charges collected at the lawful tariff rate from point of 102 R. A. O A. OVERCHARGE CLAIM RULES origin to correct destination applicable via the route ship- ment moved. FAILURE TO OBSERVE INSTRUCTIONS FOR DIVERSION (37) Failure to Accomplish Diversion. When in accord- ance with the conditions of the tariffs lawfully applicable, a carrier is requested to divert a shipment, and, through negligence or error of a carrier the diversion is not accom- plished, the carrier responsible for the negligence or error shall be wholly responsible for any lawful overcharge resulting, subject to Rule 19. This rule will apply on all unsettled claims. INTERLINE SETTLEMENT AFTER INVESTIGATION AND PAYMENT t (38) Distribution Statements. When the investigation in connection with a claim is complete and the responsi- bility therefor is located, the carrier by which the claim has been investigated shall apportion the amount in ac- cordance with the foregoing rules. Such carrier shall also prepare and forward to each interested carrier a distribu- tion statement for each claim, showing billing reference over all interested carriers, claim numbers when known, the amount charged to each, the route over which ship- ment moved, and when necessary the through rate and divisions via such route and tariff authority, with I. C. C. numbers. Provided that no carrier shall be penalized for any overcharge, unless it has been given the oppor- tunity to develop the fact pertaining thereto prior to the time prescribed by the Interstate Commerce Commission for the destruction of records. This rule will apply on all unsettled claims. (39) Disposition of Papers. When the amount of any claim is divisible between carriers and does not exceed $20.00, the claim papers shall be retained by the settling carrier, except claims coming under Rule 50. When the total amount paid is not proratable or is more than $20.00, and only one other carrier is interested, state- ment and claim papers shall be sent to it, but if two or more other carriers are interested original statement and claim papers shall be sent to the carrier most distant, and a copy of the statement showing disposition of claim papers, to each other carrier interested. R. A. A. OVERCHARGE CLAIM RULES 103 Non-members. When paying carrier is an intermediate carrier, claim papers shall be sent to last interested car- rier in the direction of destination. When a non-member carrier is interested in any unsettled claim, settling car- rier may charge out to members their proper proportions under the rules, retaining papers with which to negotiate with the non-member as to settlement of its proportion. Any interested carrier shall have the right to obtain papers from carrier with which they are filed. See Rule 49. (40) Recharge of Disputed Amounts. When amount charged in accordance with Rule No. 38 is for any valid reason unsatisfactory, to debited carrier, it may be re- charged to paying carrier on monthly statement within one year from date of statement in which charge is in- cluded, except that when charge is made under Rule 12, the delinquent carrier shall not have the privilege of recharging without authority. No recharge shall exceed the original amount charged, nor shall any correction be required for less than One Dollar ($1.00). No recharge shall be made except over personal signa- ture of the claim officer, or when authority for other sig- nature is stamped on recharge statement. The objecting carrier shall notify all interested carriers and shall not again be charged until it so authorizes or claim is arbi- trated. Nothing in this rule shall make it obligatory upon any carrier to accept a distribution statement covering any claim in which investigation does not clearly show that such carrier handled the shipment, or to accept a draft covering such distribution statement. This applies on all unsettled claims. (41) Claims less than $1.00. Claims for less than one dollar shall not be consolidated to make an amount over the minimum (one dollar) , but shall be paid and absorbed by the settling carrier; provided shipment moved over its lines, but agents may include in one monthly claim for relief any number of shipments originating on the same road and traveling via the same route. (42) Minimum Debits. No charge shall be made by the carrier settling the claim against another carrier when the entire proportion beyond the settling carrier is less than $1.00, except as provided in Rules 18 (overcharge due to misrouting through error of carrier), 27 (collec- tion of guaranteed charges), 34 and 35 (adjustment of charges on freight insufficiently prepaid). 104 R. A. O A. OVERCHARGE CLAIM RULES (a) When a non-member line is involved, mini- mum debit rule shall apply between member lines. (b) In computing minimum a fraction of one-half cent or over shall be regarded as one cent. (c) When authority is given on the claim papers, the following will govern as to the minimum (subject to the exceptions stated in this Rule), paying carrier being considered as the first carrier. (d) When two carriers are involved, the second carrier shall not issue authority for any amount less than one dollar. (e) When three or more carriers are involved, intermediate carrier shall issue its authority for any amount less than one dollar when the entire pro- portion of succeeding carrier or carriers is one dollar or more. (f ) When last carrier's proportion is less than one dollar, next preceding intermediate carrier shall issue authority for its own proportion and that of the last carrier if the two aggregate one dollar or more. (43) Correction Minimum. No correction shall be re- quired in a bill rendered or authority issued for any cleri- cal error less than one dollar ($1.00). (44) First Carrier Beyond Gateway or Rate Prorating Point to Give Divisions of Revenue for Overcharge Claims. When an overcharge is clearly located with a group of two or more connecting carriers beyond a com- mon gateway, crossing, or rate-breaking point, it shall be the duty of the first carrier beyond the gateway to furnish the paying carrier a statement which will clearly set forth the correct divisions to be applied and the pro- portions that were allowed the interested carriers in inter- line settlement, and unless such information is furnished within 60 days, the entire amount of such group propor- tion shall be charged to the said first carrier. It shall also be the duty of the first member carrier beyond the gate- way or rate-breaking point to furnish, upon request, rates and divisions with I. C. C. tariff authority therefor, to or from the rate breaking point when tariffs are not in the possession of the road against which claim is presented, such request to show junctions via which shipment moved. (a) Claims for relief of charges on freight short at junctions, as specifically provided for in Rule 50, shall be handled in accordance with that rule. R. A. O A. OVERCHARGE CLAIM RULES 105 (45) Honoring Authorities Granted. When authority has been granted on the strength of which money has been paid which would not otherwise have been paid, such authority shall be honored and no repudiation shall be allowed ; but when authority is simply a clerical error and no loss has resulted therefrom, it shall be susceptible of correction. (46) Insolvent Carriers. Should any carrier be in- solvent, uncollectible amount due from it shall be assumed by other carriers handling shipment. (a) If full amount is due from insolvent carrier it shall be prorated between all other carriers handling shipment on revenue basis. (b) Where two or more carriers are liable, insol- vent carrier's proportion shall be prorated between them, using their proportions of claim as factors. (c) Provided each participating carrier shall furnish by its proper officer a certified statement of account with insolvent carrier showing no credit available for offset. (47) Disposition of Undercharges Discovered. All undercharges occurring through errors in the original divisions of revenue which are discovered in handling overcharge claims shall be credited to the carriers to which they belong in the final apportionment; provided the amount is in excess of the debit minimum (Rule No. 42). STATEMENT OF AMOUNTS DUE AND PAYABLE BY DRAFT (48) Statements of Amounts Due. On or before the 'Oth of each month (or weekly by special agreement, if necessary to avoid a large accumulation), the paying car- rier should render a statement on R. A. 0. A. form of amounts due from each debtor carrier with claim papers, when necessary, and as provided in Rule 38, and distribu- tion statements, to the proper officers by prepaid express, postal mail or messenger. Draft may be made by the creditor carrier on or after the 10th of the succeeding month for totals of statements, or, on agreement between carriers in interest, drafts may be made for the balances, which drafts shall be paid by the debtor carrier upon presentation. 106 R. A. A. OVERCHARGE CLAIM RULES (49) Return of Claim Papers to Paying Carrier for File. ^When claim papers are forwarded to another car- rier with bill for its authorized proportion or as provided in Rule 38, they shall be returned to the settling carrier as promptly as possible, and in any event within one year from date of rendition of bill or date of abstract of dis- tribution. Return of the papers shall be made to the officer in charge of claims of the paying carrier unless instructions to the contrary are attached to the papers. Any penalty incurred by the paying carrier for failure to have in its file papers supporting a claim after the time specified shall be with the carrier which has failed to return such papers to the paying carrier, as provided in this rule. This rule will not apply to claims charged out under Rule 50. (50) Relief of Charges on Short Freight. When freight checks short at junction point, intermediate point or des- tination, the carrier delivering the waybill on which freight is short shall, on demand, refund the full amount of revenue that accrued up to junction point if freight does not reach destination within sixty days. No investi- gation further than the development of the above record shall be necessary. This is to apply to either junction or audit office settlements and on all unsettled claims (D-13) ; subject, however, to a minimum charge of one dollar. When two or more carriers are involved, the prin- ciple, of distribution outlined in Rule 42 shall govern. When both the original waybill and the shipment are short at destination (the destination carrier having reported the waybill as result of tracing by the billing carrier), and the shipment fails to reach destination within sixty days, no further investigation is necessary, but destination carrier may arbitrarily charge its next connection the total amount of charge up to junction point, as provided in first paragraph of this rule, and each intermediate carrier may charge its next connection in a like manner. When the destination of short freight is a station on the line of two or more carriers, the agent of the carrier via which the shipment is routed, which holds the way- bill, shall advise the agent of the other carriers of the shortage, giving a description of the freight. The agents should carefully examine their records and warehouses, and if located, the freight or charges collected, as the case may be, shall be promptly surrendered to the carrier R. A. 0. A. OVERCHARGE CLAIM RULES 107 holding the waybill. Provided, however, that when a carrier transports a single shipment of less than carload astray freight, weighing five thousand pounds or more, or a car containing LCL astray freight, weighing five thousand pounds or more, the carrier holding the way- bills shall turn them over to the carrier performing the service. LOADED CARS HANDLED AS EMPTY (51) Loaded Cars Handled as Empty. When a carrier delivers to another carrier a car accompanied by an empty car ticket, running slip, or card waybill, or with advice that the car is empty, the receiving carrier and subse- quent carriers are warranted in handling the car as an empty. Carrier handling loaded car as an empty is entitled to revenue on one-way haul. See Rule 19. OBTAINING INFORMATION IN CONNECTION WITH RATES (52) Obtaining Information in Connection with Rates. When, in investigating overcharge claims, it is necessary to obtain rates from other carriers communications shall, in all cases, be addressed to the accounting officer hand- ling overcharge claims, who shall be responsible for the furnishing of such information. VOTING POWERS AND PROCEDURE FOR CHANGING RULES (101) Voting Powers. The voting powers on questions relating to overcharge and agency relief claims shall be restricted to members who are in general or direct charge of such claims, and only one vote shall be allowed each member line, provided that this rule shall not be con- strued as permitting any individual member to cast more than one vote. (102) Membership on Arbitration and Appeal Com- mittees. Only members of the Association who are directly in charge of overcharge and agency relief claims shall be eligible for membership on the Arbitration and Appeal Committees. (103) Procedure for Changing Rules. Any member of the Association handling claims may take up with the President of the Association the question of altering or amending these rules. Such communications to be re- 108 R. A. A. OVERCHARGE CLAIM RULES ferred to the Committee on Overcharge and Agency Re- lief Claim Rules, consisting of seven members, for consid- eration, and published in the Agenda. By a majority vote of the members eligible to vote on claim matters, these rules may be amended or altered at any annual meeting of the Association, such changes to be effective 90 days from date of adoption, provided that the Asso- ciation by three-fourths vote of members eligible to vote on claim matters, may make any alteration or amend- ment to these rules effective at once. (104) Penalty for refusing to Comply with Rules, Decisions, etc. Whenever any member of the Association declines to comply with any of its requirements or rules relating to the handling of claims, or declines to abide by decisions of the arbitration and appeal committees, as provided herein, such circumstance shall be reported to the President of the Association, and if he and the two Vice Presidents shall decide by a majority vote, from the written evidence submitted, that the member is guilty of the offense charged, he and the carrier he represents shall be deprived of the privileges of the Association as relating to claims. A member so suspended shall have the privilege of bringing the matter before the Associa- tion at its annual meeting and his reinstatement will be ordered by the President, if favored by a two-thirds vote of members eligible to vote on claim matters at such annual meeting. ARBITRATION AND APPEAL COMMITTEES (105) Arbitration and Appeal Committees. The Asso- ciation shall provide for two additional committees, each composed of three members directly in charge of over- charge claims, one to be known as the "Arbitration Com- mittee," the other as the "Appeal Committee." (106) Personnel of Committees. No two members of either arbitration committee or the appeal committee shall be selected from the same section of the country, but each of these committees shall be made up respectively of one member from eastern territory, one member from western territory, and one member from southern terri- tory. (107) Appointing Members to Appeal and Arbitration Committees. The President shall, within thirty (30) days after each annual meeting, appoint three (3) mem- R. A. O. A. OVERCHARGE CLAIM RULES 109 bers each to the Appeal and Arbitration Committees. Such committees to serve until the next annual meeting of the Association. The personnel of both committees to be made up in accordance with the provisions of Rule 106. (108) Substitute in Case of Interest. If any member of the Arbitration Committee, or Appeal Committee shall be interested in any question referred to their committee or shall, for any other reason be unable to serve, the Presi- dent of the Association shall appoint disinterested mem- bers of the Association eligible as substitutes for those interested or unable to serve. (a) When a member has acted as arbitrator on a claim, it shall disqualify him from acting as member of the Appeal Committee on same claim, and the President shall appoint a disinterested member of the Association eligible to serve in his place. In case the President is interested or unable to serve, the appointment of a disinterested member shall be made by the First Vice President. If the First Vice Presi- dent be unable to serve for the same or any other reason, then the appointment shall be made by the Second Vice President. (109) Vacancy, Hoiv Filled, etc. In the case of death, or inability from any cause which is provided for above, or failure or neglect to render award with reasonable promptness of any member of the Arbitration Committee or the Appeal Committee to act, the President shall have the power to appoint another member. (110) Term of Office and Completing Work of Arbi- tration and Appeal Committees. These committees shall hold office for one year. At the close of each official year the Arbitration and Appeal Committees shall have thirty days in addition to its regular term of service of one year in which to complete the arbitration of such claims as have been submitted to it by the Secretary prior to the annual meeting. Each member of the Arbitration and Appeal Com- mittees shall have not to exceed ten days of such thirty days in which to make his awards on such claims. ARBITRATION COMMITTEE (111) Duties of Arbitration Committee. This commit- shall consider and act upon such claims as may be referred 110 R. A. O A. OVERCHARGE CLAIM RULES to it in the manner hereinafter provided, and the decision of the majority of the committee shall be binding upon the parties involved, except that they shall have the right of appeal to the Appeal Committee, as provided by Rule 202. (112) Arbitration Committee No Equity Powers. The Arbitration Committee shall have no equity powers, but shall decide upon the evidence contained in the papers, in accordance with the rules in effect when brief is pre- pared by the carrier submitting claim for arbitration in accordance with the rules or rulings in effect at time shipment moved, date of bill of lading shall govern, unless the time of taking effect shall otherwise be specially pro- vided for in the rules or rulings. (113) Rules Applied to be Specified in Awards. The arbitrators shall definitely refer to rule or section of rule under which their award is made, and the arbitrators joining in the majority award shall agree upon and give their decision under the same rule. (114) Equity Power When Allowed. The Arbitration Committee shall not apply a penalty to a rule which does not specifically provide a penalty, provided, however, that if all the parties interested consent thereto in writing, the Arbitration Committee may render an award upon an equity basis on claims covered, or not covered, by these rules. (115) Awards to be Full and Explicit. In giving deci- sions, or awards, on claims, the arbitrators shall give decision on each and every question submitted, and such decision shall be explicit and consistent, so that it may be carried out. (116) No Cause of Action. When no cause of action lies under the rules, the Arbitration Committee shall so decide. In such cases the Ten Dollars Arbitration fee shall be charged to the carrier or carriers arbitrating claims without cause. From the decision so given by the Arbitration Committee, appeal may be taken to the Ap- peal Committee under Rule 202. (117) Claims Must Be Paid and Bear Evidence of Payment. All claims must be paid before they are sub- mitted for arbitration, and must bear evidence of such payment. Evidence of payment shall consist of claim- ant's receipt, or definite statement of auditor, treasurer, or officer in charge of the department controlling such claims that payment has been made. Such evidence shall R. A. O A. OVERCHARGE CLAIM RULES 111 be embraced in the arbitration statement of the paying carrier or attached to the claim next below that carrier's statement. The statement of relief of agent by an author- ized officer of the accounting department shall be sufficient evidence of payment. (118) Paying Carrier to Submit. When the foregoing requirements have been complied with, the carrier paying the claim may submit it for arbitration, provided, how- ever, that when any interested member carrier accepts charge from another, which investigation afterwards develops should not have been accepted, and the amount for any reason cannot be recharged or collected from liable carrier, then the carrier outstanding the amount shall have the right to submit the claim for arbitration in all respects as though it were the paying carrier. (119) Statements to Be Submitted. A comprehensive statement, based upon the evidence in the papers shall be made, and the points upon which a decision is desired shall be definitely stated. This shall be done over the personal signature of the officer in charge of the claim department of the carrier presenting the claim for arbi- tration. This statement, and all papers, where initial carrier presents claim for arbitration, to move to the next carrier in the direction of destination, and where destination carrier presents claim for arbitration, to move to the next carrier in the direction of the initial carrier and each carrier in its turn shall present its statement in writing over the personal signature of the proper offi- cer, and shall then send such statement and papers to the next carrier interested, provided that where the claim is presented for arbitration by an intermediate carrier, the statement and all papers to be sent to the initial carrier and by it in turn to the next carrier in the direction of destination, except where the next carrier may be the carrier presenting the claim for arbitration, in which case papers shall be sent direct to the next car- rier beyond the carrier presenting claim for arbitration in the direction of destination. The carrier, when sub- mitting papers to next connection, shall forward copy of letter accompanying papers to the carrier requesting arbitration. Numbering Papers. Each paper included in the file to be numbered in the upper right corner by the carrier submitting claim for arbitration, commencing with Num- ber One on the first paper at bottom of file. 112 R. A. O A. OVERCHARGE CLAIM RULES (120) Communication Between Interested Carrier and Arbitrators Prohibited. No direct communication, oraL written or printed, shall be allowed between members interested in an arbitration before, during, or after such arbitration, and any member of the Arbitration Com- mittee in connection with such arbitration, save and except as herein made and provided. Any necessary communication for a proper purpose shall be made through the Secretary, and when he is in doubt as to the propriety thereof, he shall refer the matter to the Presi- dent and be guided by his decision. (121) Preferred Attention Required. When papers are submitted as provided for above, they shall receive preferred attention in each claim office, thirty (30) days time being allowed each carrier in which to conduct addi- tional investigation and to prepare brief and forward its argument and papers. When it develops that any inter- ested carrier has failed to comply with the rules and requirements to make and attach its statement and for- ward the claim papers to the next interested carrier, or to the carrier asking for arbitration within thirty (30) days after receipt of claim papers, or where any carrier loses claim papers submitted to it for the purpose of arbitration, notice of such default shall be given by the carrier asking for arbitration to the delinquent carrier by registered mail, securing postal authority receipt therefor, which shall be forwarded by registered mail to the Secretary of the Association, together with carbon of letter transmitting notice. The delinquent carrier, shall within thirty (30) days of receipt of such notice by him, send to the Secretary by registered mail a carbon of his letter forwarding the papers to an interested carrier, and if he fails to do so the Secretary of the Association shall, without further notice, adjudge the delinquent carrier in default of the full amount of claim, and the delinquent carrier, shall be required to pay the same forthwith to the carrier asking for arbitration. When the carrier so adjudged to pay the claim as hereinbefore provided, shall have duly paid the claim, all rights in the claim and all authorities given thereon shall fully pass to such carrier so adjudged. And it is further hereby provided that such adjudged carrier shall have the right to subsequently submit the claim to arbitration in the same manner and with the same rights R. A. O A. OVERCHARGE CLAIM RULES 113 under the rules and rulings as originally were possessed by the carrier who paid the claimant. (122) Carrier Refusing to Submit Statement Not Re- leased. In the event of any carrier refusing to present a statement of its case, such refusal must be made in writ- ing over the personal signature of person in charge of claims, and the papers forwarded to the next carrier in interest within the specified time. But such refusal to present its statement or argument shall not release any carrier from its liability under the decision of a majority of the Arbitration Committee. (123) Papers Returned Through Interested Carriers. When all carriers interested have stated their case or refused to do so, the papers shall be returned bj the last carrier through the interested carriers to the carrier requesting arbitration, which shall then forward the papers at once to the Secretary, first ascertaining that all rule requirements have been complied with, and that papers are in as neat a condition as possible, properly backed and otherwise arranged as provided by Rule 119. If subsequent to the attachment of the brief of any car- rier, another carrier makes additional investigation or attaches copies of previous arbitration or appeal decisions, opinions, of counsel decisions or rulings of any lawfully constituted, administrative or judicial body, tariff publi- cations or rules, contracts, agreements, or other matter not contained in the. claim papers or quotes such matters in its brief and the new facts or authorities thus developed or cited purport to affect the liability of carriers whose briefs have already been submitted, then such carrier shall be entitled to further investigation, and one rebuttal only, and the right to see all rebuttals subsequently attached, but this rule shall not be construed as permit- ting further argument over citations, facts, or records, contained in the papers, and which each interested carrier has had an opportunity to present or defend. (124) Methods of Forwarding Papers. All arbitration claims shall be forwarded between interested carriers by express, registered postal mail, or registered railroad mail. The carrier forwarding papers shall prepay all necessary charges. (125) Arbitration Fee. A fee of Ten Dollars shall be charged for arbitrating each claim, such fee to be ad- vanced by the carrier asking arbitration, and must accom- pany papers to the Secretary of the Association. 114 R. A. O A. OVERCHARGE CLAIM RULES (126) Arbitration Fund, How Disposed Of. All fees paid for arbitrating claims shall be kept by the Secretary of the Association as a separate fund, to be known as the "Arbitration Fund." One dollar of the fee for each claim arbitrated shall be credited to the general fund of the Association and at the end of the year $3.00 for each claim arbitrated by them during their official year shall be paid to each member of the Arbitration Committee, provided that $3.00 each on such claims as shall have been arbitrated by substitute members of the Arbitration Com- mittee shall be paid to such substitutes. (127) Procedure of Committee, etc. When the fore- going requirements have been complied with (as to which the Secretary of the Association shall be the judge), the Secretary shall attach his acknowledgment of the arbi- tration fee and forward the papers to a member of the Arbitration Committee, not the chairman, who shall render his award in the case, and forward the papers with his award to the other member of the Arbitration Committee, not the chairman, who shall render his award and forward his award and all papers to the chair- man. The chairman shall render his award and forward the award of the Arbitration Committee, together with all papers, to the Secretary, who shall return all the papers together with the award rendered by the Arbitra- tion Committee to the carrier from whom he received them originally. Each member of the Arbitration Committee shall send to the Secretary a carbon of his letter of trans- mittal to the next member of the committee. (128) Secretary to Notify Interested Carriers of Deci- sions. The Secretary shall notify each carrier interested the result of the decision of the Arbitration Committee. Should any carrier so interested question the decision rendered by the Arbitration Committee, that committee shall not be permitted to reopen or reconsider the case except in event of a clerical error, at to which the Sec- retary shall be the judge. Such dissatisfied carrier's recourse shall be to the Appeal Committee, as provided in Rule 202. (129) Paying Carrier to Charge Out Per Arbitration Decision. Upon receipt of papers with Arbitration Com- mittee's award, the paying carrier may in conformity with such award, and in accordance with Rule 42 charge by arbitrary debit, legardless of amount, such carrier or carriers as have been penalized and who accept arbi- R. A. O A. OVERCHARGE CLAIM RULES 115 trary debits under the plan outlined in Rule 42. The carrier or carriers penalized, who do not accept arbitrary debits, shall issue authority for their proportion within thirty (30) days after receipt of papers. The papers to be sent to the most distant carrier, to be passed in turn to its immediate connection within thirty days, and so on until they reach the paying carrier for file. Papers in all cases to be forwarded between interested carriers by express or registered postal mail. If paying carrier de- sires to appeal claim, it will be required to carry full amount, pending decision of the Appeal Committee. (130) Procedure When Papers Are Lost After Arbi- tration Decision. When claim papers are lost after deci- sion has been rendered and diligent search fails to find them, carrier or carriers decided against may be debited with their proportion on basis of Arbitration Commit- tee's award without duplication of papers further than a copy of the award, unless one of the interested carriers desires to enter an appeal, in which case a duplicate set will be necessary and must be furnished by carrier losing the papers. ( 131 ) Procedure Whe\n the Arbitration Committee Fails to Reach Majority Award. When the Arbitration Com- mittee fails to make a majority award, the chairman of the committee shall refer the papers back to the members of the committee to see if an agreement can be reached. If it cannot be so reached by the committee, then recourse shall be had to the Appeal Committee through the Secre- tary, in accordance with Rule 202, the appeal fee to be paid out of the general fund. (132) Arbitration Fee, How Apportioned. The charge for arbitration shall be borne by the carrier or carriers against which the decision is given, and shall be appor- tioned by the Arbitration Committee (or Appeal Com- mittee in case of appeal) at time decision is rendered, except that such carriers as have agreed in their brief to assume an amount equal to or in excess of that assessed them by the arbitrators, shall be exempt from partici- pation in the fee. The receipt of the treasurer attached to the papers shall be deemed a sufficient voucher for the collection of such amount. (133) When Traffic or Operating Agreements Involved. When submitting claims involving legitimate traffic or operating agreements, such agreements shall be quoted in the arguments presented and acknowledged or repu- U6 R. A. O A. OVERCHARGE CLAIM RULES dialed by the other carriers interested therein, and failure to repudiate shall be considered an acknowledgment. If said agreements are of such a nature that it is deemed improper or inadvisable by the. parties to make them known to the committee, the claim must not be sent to the committee, but should be referred to and settled by the officers of the carriers parties to such agreements, unless all parties consent to waive said agreements and allow the claim to be arbitrated under the rules of the Association, which waiver shall be duly recorded in the argument of each carrier. (134) Refusal to Abide by Award. It shall be the duty of the members to report to the President of the Asso- ciation the refusal of any member to abide by the awards of the Arbitration Committees, or to take an appeal, as provided for in Rule 202. (135) When Non-member Interested. In cases where any members have a dispute with a non-member carrier, and the member carrier desires to have it arbitrated, the Arbitration Committee shall act on the claim; provided that the member carrier can and does obtain, over the personal official signature of the proper officer of the non- member carrier, his consent to accept the Arbitration Committee as the arbitrators, and that he will comply with the requirements and rules and abide by and fully comply with the decision of a majority of the committee. (136) When Non-member Declines to Arbitrate. If the non-member carrier declines to arbitrate, this will not prohibit arbitration on the claim as between the mem- ber carriers, and such award as may be made against a non-member carrier shall be assumed by the paying carrier when non-member carrier is alone liable. When liability rests jointly between member carrier or carriers and non-member carrier, the amount assessed against non-member carrier shall be assumed by member carrier if but one member carrier. If more than one, the amount of claim shall be assessed against member carriers held liable on basis of the award. (a) Non-member Right of Appeal After Agreeing to Arbitrate. Non-member carriers shall have right of ap- peal from decision of the Arbitration Committee, provided they have agreed to abide by rules of this Association, but they shall not be allowed any initiative arbitration privi- leges. A member not directly interested cannot submit claim for arbitration on account of a non-member carrier. R f A. A. OVERCHARGE CLAIM RULES 117 APPEAL COMMITTEE (201) Appeal Committee to Consider^ on Same Basis. The Appeal Committee shall be required to consider claims which are referred to them on the same basis as that on which originally presented to the Arbitration Committee. (202) Procedure for Appeal. Should any carrier be dissatisfied with the decision of the Arbitration Com- mittee, an appeal may be taken to the Appeal Commit- tee, provided notification to Secretary, stating date papers first reached the appealing carrier with decision of the Arbitration Committee, with copy or copies to carriers interested, be sent within thirty days after receipt of papers with award. A deposit of $15.00 must accompany notification to the Secretary, and the Secretary's acknowledgment of the $15.00 shall be filed in the claim papers and shall be proof to all concerned that the claim is duly under appeal. In the event a carrier which has filed with the Secretary a notice of appeal, decides later to withdraw such appeal, it shall send carbon copy of notice of with- drawal to all interested carriers, and any other interested carrier will not then be debarred from appealing the case account of the thirty (30) days' time limit having expired. Such other appeal must be made within thirty (30) days after again receiving papers. (203) Statements to Appeal Committee. The carrier asking appeal shall have thirty days after such notice to Secretary in which to prepare its argument, over the per- sonal signature of the officer in charge of the claim office, and the papers shall then be referred with argument by the appealing carrier to the carrier nearest to it in the direction of destination. Each interested carrier shall have the papers and the right to make, within thirty days, one argument to the Appeal Committee, which must be done over the personal signature of the officer in charge of claims. No additional investigation shall be made by any carrier and no new facts or evidence shall be presented; provided, however, that any carrier may cite in its argument any previous decisions of the Appeal Committee. When all carriers interested have so argued their case, or refused to do so over the personal signa- ture of the officer in charge of claims, the papers shall be returned by the last carrier, through interested car- 118 R. A. O. A. OVERCHARGE CLAIM RULES riers, to the carrier making appeal, fifteen days' time being allowed each carrier within which to so return the papers to the next interested carrier. When papers reach the appealing carrier they shall be forwarded within fifteen days to the Secretary, unless such carrier desires to withdraw its appeal and comply with the decision of the Arbitration Committee. When any carrier fails to attach its argument or refusal and forward papers within thirty days, or to return the papers to next interested carrier within fifteen days as provided in this section, or when any carrier loses claim papers submitted to it under this section the procedure and penalty set forth in Rule 130 shall apply. The pro- visions of Rule 131 and 132 shall also apply to claims submitted for appeal. No direct communication, oral, written, or printed, shall be allowed between any member interested in an arbitration before, during or after such arbitration, and any member of the Arbitration or Appeal Committees in connection with such arbitration, save and except as herein made and provided. Any necessary communication for a proper purpose shall be made through the Secretary, and when he is in doubt as to the propriety thereof, he shall refer the matter to the Presi- dent and be guided by his decision. (204) Procedure of Committee. The Secretary, after ascertaining that the foregoing requirements have been complied with (as to which he shall be the judge) shall promptly transmit papers to a member of the Appeal Committee other than the chairman. The member to whom first sent shall attach his award, after which papers shall be passed in convenient order to the other member of the Appeal Committee for like attention; the chair- man to attach his award last. It shall be the duty of the chairman to see that a majority award has been given, which shall be final, after which the papers shall be sent to the Secretary, who shall return them to the carrier originally submitting them for arbitration. (205) Disposition of Appeal Fee. It the Appeal Com- mittee affirm the decision of the Arbitration Committee, the deposit of $15.00 shall be forfeited and credited to the general fund of the Association. If the Appeal Committee do not affirm the decision of Arbitration Committee, the $15.00 deposited shall be credited, to the general fund of the Association, and this amount, together with the arbi- R. A. O A. OVERCHARGE CLAIM RULES 119 tration fee of $10.00, shall be charged to the carrier or carriers against which the decision is rendered, provided that if the claim is appealed by other than the paying carrier, that such of the appeal fee as is not charged against the appealing carrier may be charged by the appealing carrier to the paying carrier. Upon receipt of papers with the Appeal Committee's award, the paying carrier may, in conformity with such award and in accord- ance with Rule No. 42 charge by arbitrary debit, regard- less of the amount, such carrier or carriers as have been penalized, and who accept arbitrary debits under the plan outlined in Rule No. 42. The carrier or carriers penalized who do not accept arbitrary debits shall issue authority for their proportion within ten days after receipt of papers. The papers to be sent to the most distant carrier, to be passed in turn to its immediate connection within ten days, and so on until they reach the paying carrier for file. Papers in all cases to be forwarded between interested carriers by express or registered postal mail. When claim papers are lost after decision has been rendered and dili- gent search fails to find them, carrier or carriers decided against may be debited with their proportion on basis of Appeal Committee , award without duplication of papers further than a copy of the award. (206) Compensation of Committee. At the end of the year five dollars ($5.00) for each claim reviewed by them during their official year shall be paid out of the general fund of the Association to each member of the Appeal Committee, provided that five dollars each on such claims as shall have been reviewed by substituted members of the Appeal Committee shall be paid to such substitutes. (207) Carbon Copies to Secretary. Each member of the Appeal Committee shall send to the Secretary a car- bon copy of his letter of transmittal to the next member of the committee. (208) Appeal Committee to Complete Work. The work of the Appeal Committee shall be completed by them so far as claims before them are concerned and their unfin- ished labors shall not be turned over to the new committee for the ensuing year. (209) Appeal Committee May Interpret Rules. In case there shall be a dispute between parties, members of this Association, as to the proper interpretation, mean- ing, or effect, of any rule of this Association, any party 120 R. A. O. A. OVERCHARGE CLAIM RULES interested may submit question or dispute to the Appeal Committee for consideration and determination. Each party, in presenting his contention, shall be governed by the rules and provisions applicable to the submission of claims to the Appeal Committee for decision. (210) Previous Decisions as Authority. In quoting previous decisions of Arbitration and Appeal Commit- tees, only such decisions and awards as have been made by the Railway Accounting Officers Association shall be recognized as authority. B. A. O. A. Standard Form No. 300 Size 8%xll inches. To be printed on yellow paper. Standard Form for Presentation of Overcharge Claims Approved by the Interstate Commerce Commission, December 2, 1913. Railway Accounting Officers Association and National Industrial Traffic League. (Name of person to whom claim is presented) Name of carrier) (Address of claimant) (Date) ( Claimant's Number) Carrier's Number) (Address) This claim for $ is made against the carrier named above by (Amount of claim) (Name'of "claimant)"' for Overcharge in connection with the following described shipments : Description of sh pment Name and address of consignor (shipper) Shipped from To (City, town or station) (City, town or "station)"' Final Destination Routed via (City, town or station) Bill of Lading issued by Co.; Date of Bill of Lad'ng _ Paid Freight Bill (Pro.) Number _ ; Original Car Number and Initial Name and Address of Consignee (Whom shipped to) If shipment reconsigned en route, state particulars 4 Nature of Overcharge (Weight, rate or classification, etc.) DETAILED STATEMENT OF CLAM NOTE. If claim covers more than one item taking different rates and classification, attach separate state- ment showing how overcharge is determined and insert totals in space below. No. OP PKGS. ARTICLES WEIGHT RATE CHARGES AMOUNT OP OVERCHARGE Charges Paid: Total \ Should have been: Total Authority for rate or classification claimed Give, so far as practicable, Tariff reference (I. C. C. number, effective date and page or item")" IN ADDITION TO THE INFORMATION GIVEN ABOVE, THE FOLLOWING DOCUMENTS ARE SUBMITTED IN SUPPORT OF THIS CLAIM.* ( ) 1. Original paid freight ("expense") bill. ( ) 2. Original invoice, or certified copy, when claim is based on weight or valuation, or when shipment has been improperly described. ( ) 3. Original bill of lading, if not previously surrendered to carrier, when shipment was prepaid, or when claim is based on misrouting or valuation. ( ) 4. Weight certificate or certified statement when claim is based on weight. 5. Other particulars obtainable in proof of Overcharge claimed: f 1. REMARKS : The foregoing statement of facts is hereby certified to as correct. (Signature of claimant) Claimant should assign to each claim a number, inserting same in the space provided at the upper right hand corner of this form. Reference should be made thereto in all correspondence pertaining to this claim- *Claimant will please place check (x) before such of the documents mentioned as have been attached, and explain under "Remarks" the absence of any of the documents called for in connection with this claim. When for any reason it is impossible for claimant to produce original bill of lading, if required, or paid freight bill, claimant should indemnify carrier or carriers against duplicate claim supported by original documents. tClaims for overcharge on shipments of lumber should also be supported by a statement of the number of feet, dimensions, kind of lumber, and length of time on sticks before being shipped. Claims based on rates quoted in letters from traffic officials should be supported by the original or copies of such letters. R. A. O. A. Standard Form No. 301 Size 8%xll inches. To be printed on paper light green in color. Cross ruling to be single typewriter space. No. OUR CLAIM NO. NORTH AND SOUTH RAILROAD OVERCHARGE DISTRIBUTION STATEMENT .19. VOUCHER NO AMT. $. MR.. $ is your Company's proportion of amount paid to. .address. for overcharge on shipment of from v j a (Point of origin) Bill of Lading issued by at Date- Shipper Consignee WAYBILLED AS FOLLOWS: .to. (Destination) DATE MONTH REPORTED IN INTERLINE ACCOUNTS WAYBILL NO. FROM TO CAR INITIALS NO. 1 2 S 4 AS CHARGED: ARTICLES WEIGHT RATE AMOUNT RATE AMOUNT RATE AMOUNT RATE TOTAL AMOUNT 1 2 3 4 TOTAL CHARGED SHOULD HAVE BEEN CHARGED: 1 2 S 4 TOTAL CHARGED OVERCHARGE APPORTIONMENT OP CLAIM Authority for rate (Quote tariff number of debtor carrier.) Authority for weight Authority for divisions Explanation : This claim is distributed under R. A. O. A. Overcharge Rule No.. Papers sent to NOTE : If space is insufficient, attach statement. .AUDITOR. Per. NORTH AND SOUTH RAILROAD R. A. O. A. Standard Form No. 302 Size 8^x11 inches. To be printed on paper light green in color. NORTH AND SOUTH RAILROAD RECHARGE DEBIT STATEMENT 19. ABSTRACT NO BILL NO MONTH CLAIM NO AMOUNT RECHARGED $ __. YOUR CLAIM NO.__ Mr. Your Overcharge Distribution Statement dated is recharged in the sum of $ for the following reasons: Yours truly, Auditor. NORTH AND SOUTH RAILROAD R. A. O. A. Standard Form No. 303 Size 8y 2 xll inches. To be printed on paper light green in color. NORTH AND SOUTH RAILROAD ABSTRACT OF DISTRIBUTION STATEMENTS-OVERCHARGES No.. MR.. Herewith the following Overcharge Claim Distribution Statements and claim papers, as provided in Railway Accounting Officers Associat on Rule 38, showing amounts charged your company in the settlement of claims to date. The an ount of this account will be included in a draft to be drawn on your Treasurer, on the 10th prox. per Railway Accounting Officers Association Rule No. 48. TOTAL TOTAL TOTAL Cross Ruling for double space typewriter. AUDITOR NORTH AND SOUTH RAILROAD COMPANY R. A. O. A. Standard Form No. 304 Size 8V 2 xll inches. To be printed on paper light green in color. NORTH AND SOUTH RAILROAD STATEMENT OF OVERCHARGE CLAIM AUTHORIZATIONS No.. .19 MR.. Herewith statement of authorized debits against your company for Overcharges settled (paid or vouchered) during the month of. AU DITOR OUR CLAIM NUMBER YOUR CLAIM NUMBER AUTHORITY NUMBER AMOU- NT OUR CLAIM NUMBER YOUR CLAIM NUMBER AUTHORITY NUMBER AMOUNT Cross Ruling for double space typewriter. NORTH AND SOUTH RAILROAD This portion should be used for Voucher memorandum and distribution purposes, according to the individual requirements of the carrier. When draft authority is detached, this sheet should be retained by carrier issuing the authority. The entire sheet should be not less than 8^x11 inches, and the size of the authority should be 8^x3% inches. It is intended the draft authority shall always be at the bottom of the sheet. To be printed on yellow paper. R. A. O. A. Standard Form No. 805 THE NORTH AND SOUTH RAILROAD ACCOUNTING DEPARTMENT Authority No N. & S. R. R. Co. Claim No Claim No 19 NOT NEGOTIABLE This document (no other papers required) will be authority for the road paying claim to include Dollars ($ . ) in monthly statement to be sent to not later than the 10th of the month. The total of the statement is subject to draft on the Treasurer of this Company ten days later. AUDITOR If amount authorized is incorrect, return all papers for correction to Auditor, OVERCHARGE CLAIM AUTHORITY Passenger Index PARAGRAPH Accounts against Government, where sent 261 to be rendered on Government blanks 260 Adding machines 293 Adjustment of items in claims 246 revenue account tickets diverted 275 Appliances, mechanical, use of 292 Arrangement of stations 267 Assorting machines 293 Attendants accompanying live stock, Government Bill of lading 262 Baggage and omnibus transfers, settlement for 249,250 check, excess, foreign 280 checks and ticket issued in exchange for scrip 216 C. O. D.. standard form 232 collections, C. 6. D 222,223,224,225,226,227 method of reporting 221 excess valuation charges on 228 forwarded, C. 0. D. collections on 229 Bills rendered by carriers, reduced by Government 219 Bulletin of lost or stolen tickets 278 Calculating machines 293 Canceling and perforating ticket machines 295 Cancellation of claims 247 Carrier, prominence given name 252 to retain convention certificates 284 Carriers' bills reduced by Government 219 Cars, special baggage, interline movement of 283 Cash delivered on prepaid orders 256 fares, net, publication of a tariff 258 Certificates, convention, honoring carrier to retain 284 Charges on baggage, excess valuation 228 that may be advanced by forwarding carrier 231 Circus mileage or scrip 217 Claim for correct proportions, 238,239,240,241,242,243, 244, 245, 246, 247 less than five cents 244 Claims, cancelled 247 Classification-code and remarks data 193 of C. O. D. Collections on baggage Code-classification and remarks data 193 Collections, C. O. D. on baggage forwarded C. 0. D. Baggage checks, standard form 232 collections 222, 223, 224, 225, 226, 227 collections on baggage, classification of 230 forwarded 229 Collections, baggage, method of reporting Concealed baggage losses Convention certificates Corpse, transportation of 263 127 128 PASSENGER INDEX PARAGRAPH Correct proportions, claim for 238, 239, 240, 241, 242, 243, 244, 245, 246, 247 Correction on interchangeable mileage statements 215 Correctness of C. O. D. charges, responsibility for 234, 235 Correspondence regarding tickets 276 relating to tickets 269 Counterfeit tickets 277 Coupons, mileage and scrip, method of reporting 213,214 Data, remarks, and code-classification 193 Date reports should be sent 195 Delivery of tickets, safeguarding 286,287,288,289,290,291 Description of Traffic 192 Destination on each coupon of interline ticket 251 Dictating machines 294 Disposition of claims, adjustment of items 246 Division of revenue on tickets validated short of destina- tion 248 Duplicating and printing machines 296 Erroneous destination 285 Errors affecting revenue in interline reports 245 Excess baggage check, foreign 280 valuation charges on baggage, 228 Exchange orders 211 Exchanges, optional route 275 via different routes 272, 273, 274 same route 270 Facing tickets issued on Government account 220 Fare to gateway changed Fares, Effective 266 net, cash, publication of a tariff 258 Final destination on each coupon Foreign excess baggage check 280 Forms, settlement for interline passenger revenue 194 Government accounts, bills sent to 261 transportation 258, 259, 260, 261, 262 requests, tickets issued on 218 Interchangeable mileage and scrip coupons method of re- porting 213,214 statements, correction on 215 Interline movement of special baggage cars 283 passage ticket 251, 252, 253 tariffs 266,267 ticket, uniform 253 tickets diverted or ex- changed 269, 270, 271, 272, 273, 274, 275 issued in exchange for orders or tickets of foreign carriers' issue, method of re- porting 212 Labeling envelopes containing reports of interline passen- ger traffic Limitation of prepaid ticket orders Locating purchasers of tickets 279 Losses, concealed baggage 281 PASSENGER INDEX 129 PARAGRAPH Machines, adding, tabulating and calculating dictating and transcribing 294 printing and duplicating 296 ticket perforating and canceling 295 Mechanical appliances, use of 292 Method of reporting baggage collections 221 general, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208 interchangeable mileage and scrip coupons 213,214 prepaid ticket orders 209,210 Mileage statements, interchangeable, correction on 215 Name of carrier, to be given prominence on coupon 252 Notification by accounting department 233 Omnibus and baggage transfers, settlement for 249, 250 Optional route exchanges 275 Orders, exchange 211 prepaid, cash delivered on 256 ticket 254, 255, 256, 257 Passage ticket, interline 251, 252, 253 Passenger forms, standard, R. A. O. A 298 traffic statistics 264,265 Pattern of punch for limiting tickets 282 Perforating and canceling ticket machines 295 Prepaid orders, cash delivered on '. 256 ticket orders 254, 255, 256, 257 method of reporting 209,210 Printers, method of delivering tickets 286, 287, 288, 289, 290, 291 Printing and duplicating machines 296 Proportions, correct, claims for 238, 239, 240, 241, 242, 243, 244 245, 246, 247 Punch for limiting tickets, pattern of 282 R. A. O. A. Standard Passenger Forms 1 298 Redemption of omnibus and baggage transfers 249,250 Remarks data and code-classification 193 Rendering accounts on Government blanks 260 Reporting, general, method of, 198,199,200,201,202,203, 204, 205, 206, 207, 208 interchangeable mileage and scrip coupons 213,214 interline tickets issued in exchange for orders or tickets of foreign carriers 212 Reports, date should be mailed of interline passenger trtaffic, labeling envelopes. 197 Requests, telegraphic, for ticket deliveries 257 through transportation 259 Responsibility for correctness of C. O. D. charges 234, 235 Revenue on Tickets validated short of destination, division of 248 Settlement, concealed baggage losses interline passenger revenue, forms omnibus and baggage transfers. 249, 250 Settlements 196 Show Companies scrip or mileage 217 Special baggage cars, interline movement of 283 Stamps, ticket 268 130 PASSENGER INDEX PARAGRAPH Standard prepaid ticket order and fee for issuing 255 R. A. O. A. passenger forms 293 Statements, interchangeable mileage, correction on 215 Stations, arrangement of on interline tariffs 267 Statistics, passenger traffic 264, 265 Stolen tickets 277 Tabulating machines 293 Tariff, net cash fares, publication of 258 Tariffs, interline 266, 267 Telegraphic requests for ticket deliveries 257 Through transportation requests 259 Ticket and baggage checks issued in exchange for scrip 216 Ticket deliveries on telegraphic requests 257 Ticket, interline passage 251, 252, 253 to be uniform 253 orders, prepaid 254, 255, 256, 257 stamps 268 Tickets, correspondence 276 furnished attendants accompanying live stock 262 inadvertently issued to point beyond passenger's destination . 285 interline, diverted or exchanged enroute, 269, 270, 271,272,273,274,275 issued in exchange, reporting 212 issued on Government account, facing 220 request locating purchasers 279 lost or stolen, bulletin 278 pattern of punch for limiting 282 safeguarding delivery 286, 287, 288, 289, 290, 291 stolen or counterfeit ^ 277 unreported, and baggage collections, tracers for_ 236, 237 validated short of destination, division of revenue 248 with insufficient coupons honored without ex- change 271 Time for making claims for correct proportions 239,241 Tracers for answers to claims unreported tickets and baggage items 236, 237 Traffic, description of Transcribing machines Transfers, settlement for omnibus and baggage 249, 250 Transportation, Corpse Government 258, 259, 260, 261, 262 Uniform interline ticket 253 prepaid order 255 Unreported tickets and baggage collections, tracers for 236, 237 Use of mechanical appliances 292 prepaid ticket orders , 254 Valuation charges on baggage, excess 228 R. A. O. A. 1920 SYNOPSIS PASSENGER DEFINITION OF TERMS. 192. Description of Traffic. Local Traffic moving over the line of one carrier only. Interline Traffic moving over the lines of two or more carriers. 193. Code-Classification and Remarks Data. The fol- lowing code shall be used in compiling interline reports and correction statements : DS Discharged Soldier FS Furlough Cy Clergy Ch Charity Emp Employee Col Colonist Gv Government LG Land Grant Exch Exchange HS Home Seekers AYT All Year Tourist WT Winter Tourist ST Summer Tourist Spl Special Excursion Dvt Diverted ED Error in Division 131 132 R. A. O A. 1920 SYNOPSIS PASSENGER EA Error in Apportionment Rd Redeemed TT Ticket Tracer Cl Claim for Increased Proportion CnE Coupon Enclosed UR Unreported SETTLEMENT FOR INTERLINE PASSENGER REVENUE 194. Forms. The following R. A. 0. A. Standard forms are used: 1. Report of Interline Passenger Traffic Ticket Sales. 2. Report of Interline Passenger Traffic Excess Baggage Collections. 3. Claim for Correct Proportions. 4. Tracer for Unreported Interline Passenger Traffic Items. 5. (Abolished.) 6.' Report of Interline Passenger Traffic State- ment of Corrections. 7. Statement of Interchangeable Mileage or Scrip. 8. Advice of C. 0. D. Baggage Forwarded. 9. Report of Interline Passenger Traffic Tickets Exchanged for Orders or Tickets of other Car- riers' Issue. 10. (Abolished.) 11. Statement of Diverted Tickets. 12. Report of Interline Passenger Traffic Summary. 195. Date on which Reports Should be Sent. Reports of interline tickets and excess baggage collections to for- eign carriers should be mailed not later than the last day of the succeeding month. R. A. O A. 1920 SYNOPSIS PASSENGER 133 196. Settlements. Settlements should be made upon monthly balances, which should be subject to sight draft. 197. Labeling Envelopes Containing Reports of Inter- line Passenger Traffic. The words "Interline Ticket Report" should be printed, or stamped, on the face of the envelopes containing reports, that they may be sent un- opened to the subdepartment handling such reports, thus avoiding possible loss of any of the enclosures. 198. Method of Reporting-General. Separate reports should be rendered for ticket sales, tickets issued on Gov- ernment transportation requests, tickets exchanged for tickets of other companies' issue, corrections, excess bag- gage collections, and totals thereof should be recapitulated on R. A. 0. A. Standard Form No. 12. 199. When there is any possibility of conflict by reason of a place with the same or similar name being in more than one state, the name of the state should be shown when requested by interested carriers for both selling and destination stations. 200. Reports of Interline ticket sales should exhibit the gross amount of revenue due to interested carriers on ac- count thereof; the through fares at which the tickets were sold should invariably be stated, and commissions, expenses, or other charges paid for obtaining the business, should not affect the division of the earnings, nor lessen the amount of revenue to be reported. Any subsequent redivision of revenue on account of tickets honored short of destination is a matter to be acted upon by the passen- ger traffic officials of the lines concerned. 201. In reporting interline tickets composed of exten- sion forms, the issuing carrier should give the forms and numbers of extension tickets to all carriers interested, as well as the through fare and other particulars provided for in the R. A. 0. A. standard forms. The forms com- prising the through ticket should be shown on separate lines in route order. 134 R. A. O A. 1920 SYNOPSIS PASSENGER 202. When reporting interline tickets of the same form to different destinations, the numbers to each destination should be shown, when so requested. 203. In accounting for tickets at reduced fares, tariff reference under which such tickets are sold should be shown on R. A. 0. A. Standard Form No. 1 by code, as provided in Paragraph 193 of this Synopsis. 204. When deductions are made from interline passen- ger traffic reports, reference should be made to the original report, and reason given for such deductions. If for tickets redeemed, the tickets should accompany the re- port; this does not apply to exchange or prepaid ticket orders. 205. In the re-division of revenue on an interline ticket, used short of destination, the unused portion being redeemed, interested carriers should be allowed by re- adjustment their correct proportions of the fare covering the trip for which the ticket was actually used. 206. When it develops that a ticket has been used short of destination and no claim filed for refund of unused portion, the report of ticket to all carriers interested, be made and allowed to stand, pending claim by purchaser of the ticket. 207. A partially used coupon of an interline ticket, on which refund is made by issuing carrier before appor- tionment of revenue, should accompany the report in which the revenue on the reduced basis is included to the interested carrier. When refund is made after revenue has been reported, coupon should accompany correction report. 208. When the selling agent in error fails to reduce any coupons of an interline ticket to conform with the con- tract and as a result passenger obtains transportation thereon in excess of the fare paid for the ticket, the initial carrier must bear the full burden of the mistake. R. A. O A. 1920 SYNOPSIS PASSENGER 135 209. Prepaid Ticket Orders Method of Reporting. Settlement for the value of prepaid orders issued should be made in the same manner as in the case of tickets sold, i. -e., the issuing carrier to report in the current month's ticket report (R. A. 0. A. Standard Form No. 1) to the foreign carrier a description of the order issued upon the foreign carrier's agent, with full value of the same, in- cluding, also, the amount of cash, if any, the delivery of which has been requested. 210. Interline tickets issued in exchange for prepaid orders should be reported with value in the month in which they are issued. EXCHANGE ORDERS. 211. The use of exchange orders should be restricted to actual and unavoidable necessity. 212. The carrier issuing exchange order should re- port revenue beyond point of exchange to carrier on whom order is drawn. The exchanging carrier should include in regular report on R. A. 0. A. Standard Form No. 1, for the current month, to each interested carrier, report of its ticket without revenue as "Exch.". On receipt of revenue report for exchange order, exchanging carrier should report on R. A. 0. A. Standard Form No. 9, proper proportion to each interested carrier. 213. Interchangeable Mileage and Scrip Coupons Method of Reporting. When a carrier honors mileage or scrip coupons of another carrier, and is duly authorized to do so, such coupons and lifted covers, with a state- ment showing the value thereof, should be transmitted by the honoring carrier to the issuing carrier, and the issuing carrier should include the amount of the statement in its next interline report to the carrier honoring. The value of interchangeable mileage or scrip received from the honoring carriers by the issuing carriers with state- ments on or before the 15th day of the month should be included in the reports to the honoring carriers for the current month. 136 R. A. O A. 1920 SYNOPSIS PASSENGER 214. Statements should be prepared on R. A. 0. A. Standard Form No. 7, showing the commencing and clos- ing numbers of detachments so that the difference in the aggregate will indicate the number of the coupons en- closed, or by listing every item according to the number of coupons in each detachment, with appropriate changes in the headings of the standard blank. 215. Correction on Interchangeable Mileage Statements. A claim for an error in Interchangeable Mileage or Scrip Statement aggregating less than 25 cents on the total of the statement should not be allowed. 216. Ticket and Baggage Checks issued in exchange for scrip, should be taken into Agency accounts at tariff fare or rate and so reported to accounting department. 217. The name or initials of issuing carrier should be printed on strip portion of scrip or mileage furnished to Show Companies. TICKETS ISSUED ON GOVERNMENT TRANSPOR- TATION REQUESTS 218. Tickets issued on Government Transportation Requests should be reported to interested carriers with revenue in the current month, such items to be transcribed on separate sheet marked "Government", the total to be included in regular report. 219. When bills, as rendered by carrier honoring transportation requests, are reduced by the Government, any necessary adjustment with interested carriers will be made through subsequent interline reports, it being un- derstood that the honoring carrier will act for the inter- ested carriers in respect to items in dispute. The accept- ance of amounts allowed by the Government should not debar any interested carrier from taking up the disputed items through the honoring carrier and requiring subse- quent settlement therefor. Items which are liable to be disputed by the Government, should be stated in separate bills, in order not to delay payment of accounts which will not be questioned. R. A. O A. 1920 SYNOPSIS PASSENGER 137 220. Facing Tickets Issued on Government Account. Tickets issued on account of the U. S. Government should be faced with the words "U. S. Gov't," and tickets issued on account of an individual State should be faced with the name of the state concerned e. g., "State of " (Ga.-Georgia) . BAGGAGE COLLECTIONS METHOD OF REPORTING 221. The issuing carrier shall indicate on Report of Interline Passenger Traffic Excess Baggage Collections (R. A. 0. A. Standard Form No. 2), such items as baby cabs, dogs, bicycles, etc., in order that these may be dis- tinguished from the other collections. 222. C. O. D. Baggage Collections. The agent of the forwarding carrier should report to his Auditor, in the usual manner, the checking of excess baggage, stating that a C. 0. D. check has been attached for the collection of the charges at destination. 223. The terminal carrier should include in the Report of Interline Passenger Traffic Excess Baggage Collec- tions, R. A. 0. A. Standard Form No. 2, to carriers inter- ested, for the month in which the collection is made, each carrier's proportion of excess charges included in the amount of the C. 0. D., apportioning as arbitraries, any other items included therein, such as storage, transfer, etc., in accordance with information as shown on the check. 224. When C. 0. D. baggage is rechecked to a station on the line of another carrier, the new C. 0. D. check should be of the issue of the terminal carrier on the pre- vious check, and all the charges which have accrued to the point of rechecking should be included in the proportion to be accounted for to the last rechecking carrier by the terminal carrier. The charges accruing up to the point of reshipment should be accounted for by the rechecking carrier to the carrier from which the baggage was re- ceived. Instead of revenue report being made in current 138 R. A. O A. 1920 SYNOPSIS PASSENGER month by each carrier taking C. 0. D. baggage for reship- ment, such carriers should report the baggage in current month as re-forwarded to (destination) without revenue, and render the report of revenue when collected and accounted for by the terminal carrier. 225. In all cases of over-charge in C. 0. D. excess baggage checks, due to the forwarding agent inserting an amount in excess of the proper charge, the collecting carrier should apportion to interested carriers the cor- rect revenue due and retain the balance of the collection subject to claim for refund. 226. To comply with rulings of the Internal Revenue Department, the war tax on C. 0. D. checks should be paid to the Government by carrier making the collection, except that when collection is made by Canadian carriers, the war tax should be reported to United States carrier issuing the C. 0. D. check, who will make settlement with the Internal Revenue Department. 227. When war tax is to be collected on C. O. D. bag- gage checks, the amount of tax should be shown by issu- ing agent as a separate item, in space provided on check for detail of collection. The total collection (including war tax) to be shown by issuing agent on face of check, in space provided. When baggage bearing C. 0. D. check is reforwarded under C. 0. D. check, the reforwarding agent will show entire amount of war tax to be collected, as a separate item on C. 0. D. check issued by him; the destination agent delivering the baggage should collect and account for the war tax, together with other charges on the C. 0. D. check. 228. Excess Valuation Charges on Baggage. Each carrier should retain the charges collected on account of excess valuation of baggage, except that when such charges are covered by C. 0. D. checks of other compa- nies' issues, they should be reported to the issuing car- rier in all cases. When prepaid check is issued to cover excess valuation charges only, issuing carrier should re- R. A. O A. 1920 SYNOPSIS PASSENGER 139 port the check number to the terminal carrier with nota- tion "Excess Value" and when not reported, the terminal carrier should trace issuing carrier. 229. C. O. D. Collections on Baggage Forwarded. C. 0. D. checks should be used only on baggage under check, that is ordered forwarded, or when checked through by transfer companies, as in such cases there does not seem to be any other method of providing for collection of ex- cess due. C. 0. D. excess checks should show full infor- mation as to number of passengers, gross weight, excess w r eight, rate per cwt., and total excess charges. 230. Classification of C. O. D. Collections on Baggage. C. 0. D. Collections on baggage should be divided into three classes viz. : (a) Legitimate excess baggage charges accruing from starting point to destination, which are to be collected at destination on account of inability to exact the customary prepayment. (b) Legitimate transportation charges which may have been accrued to point of reshipment, or storage charges on the baggage. (c) All other charges which are advanced by for- warding agents and for which baggage is held at destination for security. 231. Charges that May be Advanced by the Forwarding Carrier. Charges which have accrued to point of reship- ment, or storage charges on the baggage, may be advanced by the forwarding carrier and included in the amount of C. 0. D. Such advances should be permitted only by special instructions from the general baggage agent and may be deducted from the agent's report of collections. 232. A standard form of C. O. D. baggage check, agreed upon with the American Association of General Baggage Agents is recommended. 233. When baggage is forwarded under a C. 0. D. to a point on the line of a foreign carrier, the Accounting De- partment of the forwarding carrier should promptly notify the Accounting Department of the terminal car- 140 R. A. O A. 1920 SYNOPSIS PASSENGER rier on R. A. 0. A. Standard Form No. 8, giving full information to enable the terminal carrier to make proper collection and distribution of the revenue. 234. Responsibility for Correctness of C. O. D. Charges. In case an error is made in the charges on C. 0. D. bag- gage, the forwarding carrier should be held responsible for the correctness of the rate and the extensions, but baggage received under C. 0. D. check should be weighed by the agent of the terminal carrier, and if underweighed by the forwarding carrier, the terminal carrier should make the necessary additional collections. 235. The amount of an uncollectible undercharge, due to error in rate or extension for which originating carrier is responsible, should be deducted from the proportion re- ported to the originating carrier. When transportation charges on C. 0. D. baggage are uncollectible, the interested carriers should authorize the terminal carrier to render non-revenue report of C. 0. D. baggage check, each to charge the amount involved to "Uncollectible Railway Revenues" and credit the appro- priate revenue account. TRACING FOR UNREPORTED TICKETS AND BAGGAGE COLLECTIONS. 236. Tracers for unreported tickets and baggage items should be carefully reviewed by competent clerks before forwarding. Separate tracers should be rendered for 1. Tickets that are not found reported. 2. Tickets reported "Exchanged Revenue later." 3. Excess baggage checks. 4. Each C. 0. D. baggage check. 237. It is desirable to withhold tracers for tickets stamped for the last day of the month, where the numbers indicate that the sales are running consecutively, and in all probability tickets will be reported in the succeeding month. 238. Claims for Correct Proportions. In rendering claims for correct proportions, R. A. 0. A. Standard Form R. A. O A. 1920 SYNOPSIS PASSENGER 141 No. 3 should be used, and a separate claim number as- signed to each sheet thereof. Claims for correct propor- tions, including correspondence on the subject, should be handled through the Accounting Department, but, failing an adjustment, reference should be made to the Passen- ger Traffic Department for final disposition. 239. Claims against other carriers on account of er- roneous proportions must be made within the period of thirteen months following the month in which the tickets were reported, for example: A claim referring to tickets reported as sold during the month, say, of January, must be rendered not later than the last day of February of the following year, it being understood that all items reported in a given month should be considered as sold in that month, regardless of date of sale. In the adjustment of any claims made within the specified time, however, the carrier reporting the ticket has the right, regardless of the time of such adjustment, to deduct any over propor- tions, previously allowed, from report to another carrier involved in the transaction. Whenever claims are made for increased proportions, the basis used must invariably be given. 240. Tracers for answers to claims for unreported tickets, and claims for erroneous proportions, should not be sent until a period of three months has elapsed after rendering original tracer or claim. Tracers for replies should be explicit, showing claim or tracer number, date rendered, and the' month's business to which they pertain. 241. The rule that claims on account of erroneous or short proportions must be made within full period of thirteen (13) months following the month in which tickets were reported, should not be construed as de- barring any carrier from presenting claim account of unreported tickets, or distribution of the revenue con- trary to the reading of the ticket. 242. When carriers fail to agree on basis of division at time apportionments are made, and later reach an agree- 142 R. A. A. 1920 SYNOPSIS PASSENGER ment, adjustment of differences in proportions should be made by the carrier making the original apportionment, if notified within thirteen months following the month in which the tickets were reported. 243. Where the fare to the gateway has been changed and the through fare has not been changed and there is a question as to whether the new or old fare to the gateway should be used as a prorating factor, the passenger traffic officials of the interested carriers should decide whether or not the basis agreed upon should be made retroactive. 244. Claims for correct proportions should not be made when the difference per ticket is less than 5 cents, but attention may be called to the error, with request to correct future divisions: provided, however, that where the difference in such cases aggregates 25 cents, or more, on any one item, correction may be claimed; and, provided, further, that no claim aggregating less than 25 cents should be made on any single month's report, which carries with it the cancellation of claims after same have been reduced to less than 25 cents by the elimination of disputed items. This applies to erroneous proportions reported, without reference as to whether the through fare is correct. 245. When errors of any kind affecting revenue, are discovered in interline reports, the attention of the car- rier making the error should be directed thereto. 246. In the disposition of claims for correct propor- tions, all items should be adjusted as soon as accepted or agreed upon, and an advice forwarded as soon as practi- cable, showing action taken on the various items. 247. When claims rendered within a specified period have been replied to by the carrier upon which claim has been made, and claimant has failed to answer such reply within one year from date of same, all items in dispute shall be considered cancelled. 248. Division of Revenue on Tickets Validated Short of Destination. In the division of revenue on round-trip tickets validated short of destination, each case should be R. A. O A. 1920 SYNOPSIS PASSENGER 143 decided on its merits, by the passenger traffic depart- ments of the carriers interested and settlement made accordingly. SETTLEMENT FOR OMNIBUS AND BAGGAGE TRANSFERS. 249. The value of omnibus transfer coupons at line junction points, in the absence of any agreement to the contrary, should be considered as an arbitrary in the division of the interline fare and settlements therefor should be placed, as far as possible, on the same basis as the settlements between railroads, and to effect that re- sult, each carrier should make its own settlement for the transfer coupons of its own issue. 250. In respect to interline transfer coupons at points beyond the line of the issuing carrier, the delivering carrier should redeem such coupons, receiving in the division of the interline fare the proper arbitrary to cover such redemption. INTERLINE PASSAGE TICKET. 251. Final Destination on Each Coupon. The final des- tination should be indicated on each coupon of all interline tickets issued and each coupon should also show the full route traveled by passenger. 252. Prominence Should be Given to Name of Carrier Over Which Coupon Reads. The name of carrier over which the coupon of an interline ticket is valid should be printed in bold type at the top of coupon, to attract the first attention of the conductor or gateman to whom the ticket is presented. The name of the issuing carrier should be printed at the bottom of the coupon. 253. Uniform Interline Ticket. The Association urges upon all carriers the adoption of a uniform interline ticket, in order that there may be a uniform place on all tickets for the punching of %, 2nd class and B C, thereby facilitating the work of selling agents, conductors and of the accounting department. 144 R. A. O A. 1920 SYNOPSIS PASSENGER PREPAID TICKET ORDERS. 254. (Limitations. The use of prepaid ticket orders should be restricted to cases of actual and unavoidable necessity. 255. Standard Prepaid Ticket Order, and Fee for Issuing. A uniform prepaid order for handling interline prepaid ticket business is practical and desirable, and the form submitted by the Joint Committee of this Associa- tion and the American Association of Passenger Traffic Officers is recommended. Prepaid orders should be issued at the time deposit is accepted, and the Association en- dorses the adoption by carriers of a rule that a uniform fee of 50 cents be collected for each prepaid order issued, whether for local or interline tickets, such fee not to be subject to refund. An advice notice should be sent to the Passenger Traffic Department of the carrier on which the order is drawn. 256. Cash Delivered on Prepaid Orders. The practice of issuing orders for the delivery of cash in addition to tickets should be discontinued, and the purchaser request- ing the transmission of cash should be directed to the usual channels for the transaction of such business, such as the postoffice, express companies, banking institutions, etc. If, however, order calls for delivery of cash, the amount of cash should be shown on the order separate from value of ticket. 257. Ticket Deliveries on Telegraphic Requests. Inter- line Ticket Deliveries on Telegraphic requests should be handled through the General Passenger Agents of inter- ested carriers. GOVERNMENT TRANSPORTATION. 258. Publication of a Tariff of Net Cash Fares. The Association urges the publication, by joint action, of the various traffic committees and associations with the Quartermaster General's Department, of a tariff of net cash passenger fares, and divisions of same, covering the R. A. O A. 1920 SYNOPSIS PASSENGER 145 principal points between which Government business ordinarily moves. 259. Through Transportation Requests Except Where Bond-aided Carriers are Concerned. In accordance with the decision of the Comptroller of the Treasury, dated December 20, 1901, to the effect that "If the Government desires to secure the advantages of through rates, it should provide therefor by the issuance of through transportation requests." Carriers should refuse to accept settlement by the Quar- termaster's Department involving payment on the pro- portion of through fares applying from point of origin to final destination, where more than one transportation request was issued to cover the service, and in all cases insist upon reference of the accounts concerned to the Accounting Officer of the Treasury Department, for audit and settlement conformable with the Comptroller's rul- ing i. e., on the basis of the regularly established local fares applying between the points specified on each transportation request. 260. Accounts to be Rendered on Government Blanks. Blanks for rendering accounts against the Government may be obtained by application to the Government Print- ing Office, and carriers should use Government blanks. 261. Where Accounts Should Be Sent. Accounts for services rendered the Government should be promptly sent to the respective interested Departments, direct, except where the service is performed on Quartermaster's Government Request, in which case bills should be pre- sented to the local Quartermasters, in the absence of instructions by the Government to the contrary. 262. Attendants Accompanying Live Stock. Attend- ants, accompanying shipments of live stock under U. S. Government Bills of Lading, the value of whose transpor- tation is indorsed for collection on the Government Bill of Lading, should be furnished, whenever practicable, with through interline passage tickets from the point of ship- ment to destination, the description of such tickets also 146 R. A. O A. 1920 SYNOPSIS PASSENGER being endorsed on the Government Bill of Lading. The terminal carrier should collect the value of this transpor- tation from the Government, and should report the entire amount thereof to the initial carrier through regular monthly interline freight account. The carrier issuing the ticket should report out to interested carriers in current month in accordance with the Association's recommendation. CORPSE TRANSPORTATION OF. 263. The Railway Accounting Officers Association con- curs in the plan adopted by the Traffic Officers which provides for the use of a passage ticket for the trans- portation of a corpse, such ticket to be exchanged for a regular excess baggage check, endorsed "corpse," or a corpse check, at the point of shipment. Checks so exchanged should be reported to interested carriers without value, as "Exchange Coupon Enclosed," showing on interline excess baggage report description of ticket lifted, forwarding coupon with report. PASSENGER TRAFFIC STATISTICS. 264. Computing Average Revenue per Passenger. In computing the average revenue per passenger and per passenger mile, only such revenue should be applied as has been credited to Account 102. 265. In compiling passenger and passenger-mile sta- tistics covering business at other than regular fares, each extra fare for drawing-room or stateroom occupancy, and each clergy fare, half-fare, or other reduced fare, should be considered as representing one passenger car- ried full distance. INTERLINE TARIFFS. 266. Fares to Take Effect Only on First Day of a Calendar Month. The various passenger traffic associa- tions are requested (except in the case of special fare sheets or tariffs issued to cover conventions, excursions, R. A. O A. 1920 SYNOPSIS PASSENGER 147 etc.) to make all interline tariffs effective only on the first day of a calendar month, where practicable. 267. Arrangement of Stations. Interline tariffs should be arranged to show the fares to all stations in alpha- betical order, and by states. TICKET STAMPS. 268. Standard Size and Arrangement of Impressions. Dating stamps should be uniform, the border impression of die to be rectangular or oval, size 1*4 by 1% inches, so as to permit the use of plain type in die and dates. The name of the company should appear at the top, the name of the station at the bottom, and the date in the center. Sample impressions: NORTH & SOUTH R.R. (Date) (Name of Station) When a ticket is sold on one date for use on some subsequent date, both the date of sale and the date on which it is good for passage should be clearly indicated on the contract and each coupon of the ticket. INTERLINE TICKETS DIVERTED OR EXCHANGED EN ROUTE. 269. All exchanges to be made with the approval of the Passenger Traffic Department, either under specific or general authority, lifted tickets to be sent by the agent to the auditor's office promptly with any specific au- thority that might have been issued. All correspondence relating to the diversion of revenue or other adjustments 148 R. A. O A. 1920 SYNOPSIS PASSENGER to be conducted between the accounting officers of the interested carriers, who should keep their respective traffic officials informed of such transactions to the extent of their individual requirements. The full particulars in- cluding the reasons for the exchange should be set forth in all communications, copies to be sent to all concerned, the exchanging carrier to be held responsible for the legality of the exchange and need not enclose copy of doctor's certificate where exchange was made on account of illness. 270. Exchanges via Same Routes: Account illness, in- sufficient coupons, error in limit, etc. Send the lifted cou- pons to the interested carriers with joint letter request- ing them to look to the issuing carrier for a report of revenue and accept free report on ticket issued in ex- change, suitable reference to be made on report by ex- changing carrier. When the exchange is made on account of insufficient coupons, the coupon covering two or more lines should be sent to the first connecting carrier. 271. Where tickets with insufficient coupons are hon- ored without exchange, the terminal carrier should address a letter to the issuing carrier requesting that revenue be reported the same as though proper coupons had been provided, sending a copy to all interested carriers. 272. Exchanges via Different Routes : Account missing connections, through car service, etc. Send the lifted coupons to the issuing carrier with request that they report all revenue thereon beyond the point of exchange to the exchanging carrier, with the understanding that in their acknowledgment advising when the revenue will be reported, they shall show a division of the revenue via the route traveled. 273. The initial carrier will, in each case where revenue has been reported out to interested carriers, forward the lifted coupons to sustain deductions. 274. The exchanging carrier should include in regular report on R. A. O. A. Standard Form No. 9 to each R. A. O A. 1920 SYNOPSIS PASSENGER 149 interested carrier, its proportion accruing beyond the point of exchange, showing also name of issuing carrier, point of origin, full description of the ticket lifted, and the through fare, for month in which revenue is received from initial carrier. 275. Optional Route Exchanges: Adjustment of reve- nue to be made between the carriers interested in the optional route arrangement, with the understanding that if separate coupons are provided for the optional route, only such portion of the ticket will be exchanged. In event that coupons beyond the optional route are lifted and exchanged through error or otherwise, same will be sent to the carriers over which they read with request to look to the issuing carrier for revenue report and ac- cept free report of the ticket issued in exchange. If the exchange is made over two or more lines within the optional route arrangement, the exchanging carrier will request the line or lines over which the ticket originally read to report the revenue accruing between the points of exchange within the optional route arrangement and in turn reapportion the revenue to carriers interested on the ticket issued in exchange. The adjustment of revenue on account of tickets diverted without exchange will also be made between the interested carriers. MISCELLANEOUS. 276. All correspondence regarding the honoring, class and destination of tickets, diversion or exchange of tick- ets when authorized by tariffs, or any correspondence in connection therewith, should be conducted direct by the department of the carrier initiating such transactions with the Accounting Department Officials, thereby saving time and labor and the duplication of correspondence. 277. Stolen or Counterfeit Tickets. In case of stolen or counterfeit tickets, the carrier from which tickets are stolen, or the carrier discovering the counterfeit, should notify carriers in interest by telegraph, giving full de- scription of the tickets, and confirm said notice by mail. 150 R. A. O A. 1920 SYNOPSIS PASSENGER 278. Bulletin of (Lost or Stolen Tickets. Tickets lost by passengers should not be bulletined. Tickets lost in transit, lost or stolen from stock room or agencies, or which may have gotten, or may get, into circulation in a surreptitious or irregular manner should be bulletined. 279. Locating Purchasers in Case of Over- or Under- Collection. Where over- or under-collections have been made by agents, every eeff ort should be made to locate the purchaser of tickets, in order to collect undercharge or refund overcharge. 280. Foreign Excess Baggage Check. The Association recommends that a separate form of excess baggage check be provided for interline business as distinguished from local. 281. Concealed Baggage Losses. The amount paid in settlement of concealed baggage losses should be appor- tioned between interested carriers, including transfer companies, on a basis of the revenue derived by each, from the sale of a one-way first-class ticket between the points involved. 282. Pattern of Punch for Limiting Tickets. The Asso- ciation recommends the use of punches provided with L or O (circle) dies for indicating limits and classes on interline tickets and also for indicating routes and desti- nations on multi-route tickets, but the Association recom- mends that the (circle) die be used in preference to the L punch. 283. Interline Movements of Special Baggage Cars. The charges on account of special baggage cars should be included in the party ticket covering the movement and the ticket should be endorsed "Special Baggage Car In- cluded." 284. Honoring Carrier to Retain Convention Certifi- cates. The carrier honoring reduced fare certificates for tickets sold at reduced fares,- should retain such certifi- cates as a part of its records and as authority for such fares. R. A. O A. 1920 SYNOPSIS PASSENGER 151 285. Tickets Inadvertently Issued to Point Beyond Passenger's Destination. When a ticket is sold to a cer- tain destination at tariff fare, but in error a ticket to a destination beyond that point is given, if it can be shown affirmatively that the ticket was used only to the destina- tion paid for and not to the more distant place, the ticket may be reported to other carriers as if the destination had been correctly stated on the ticket. In every case, authority from the terminal carrier for such reporting should be obtained, and all interested carriers advised. 286. Safeguarding Delivery of Tickets from Printers to Railroad Stock Departments. For the protection of all carriers, the Association recommends the following for the consideration of the passenger traffic associations : 287. That each carrier have a specific understanding with its ticket printers, that proper methods and care must be used in the transmission and delivery of tickets to the ticket stock departments. 288. Where printers and railroad officers are located in same city, a strong box, locked in transit, should be used ; if in different cities, tickets should be forwarded in a strong box or sealed package by express. Delivery of tickets by foot messengers and in paper packages should be discouraged. Ticket printers should use sealed cartons for local tickets, in order to safeguard against loss and to make it easier for traveling auditors to check ticket offices. 289. Printers' delivery wagons used for carrying tickets in packages, should be covered and have locked screen compartments, or a trustworthy employee should remain on wagon containing tickets. 290. Receipts in duplicate for delivery of tickets should always be required. 291. Delivery should be required within office hours and before ticket vaults are closed. 292. Use of Mechanical Appliances. The judicious use of mechanical appliances reduces to a minimum, the number of actual calculations to be performed by higher- 152 R. A. O A. 1920 SYNOPSIS PASSENGER salaried employes, minimizes errors and facilitates the rendering of reports and statements, all of which are in the interest of economy. It is not deemed advisable, how- ever, in view of the great variety of forms and diversity of methods, to give specific recommendations in detail as to the use of each particular device. The following me- chanical devices are being used in passenger accounting: Adding-Listing. Adding-Non-listing. Addressing. Assorting and Tabulating. Binding. Calculating. Dating. Dictating and Transcribing. Numbering. Paper-Cutting. Pencil-Sharpening. Perforating-Punching. Perforating-Canceling. Printing and Duplicating. Stamp Affixing. Stenciling. Ticket Destroying. Ticket Tying Press. Time Recording. Typewriting. Typewriting Adding and Subtracting. Typewriting Machines with Adding Attachments. Typewriting-Billing. The more general application of these devices is indi- cated in the following : 293. Adding, Assorting, Tabulating and Calculating Ma- chines. For arriving at original and verifying recorded footings and extensions in agents', conductors', and inter- line accounts, mileage statements, compilation of passen- ger train earnings, computation and application of per- centages, figuring passenger statistics and other work of R. A. O A. 1920 SYNOPSIS PASSENGER i53 similar character in all departments where the volume will justify it. 294. Dictating and Transcribing Machines. For dicta- tion and transcription of correspondence. 295. Electrically Operated Ticket Perforating and Can- celing Machines. For perforating tickets, mileage and excess baggage scrip and book covers, baggage checks, meal tickets, etc., received from agents, conductors, or other carriers, thus making impossible their misuse. 296. Printing and Duplicating Machines. For printing and duplicating letters, circulars, forms, statements, etc. 297. Stenciling. For marking bound reports, packages, etc. 298. R. A. O. A. Standard Passenger Forms. The standard faint line ruling of standard forms should be three lines to an inch, or what is known by printers as "Ruling No. 6", although this does not apply to R. A. O. A. Standard Forms 1, la, 3 and 4. 1. Report of Interline Passenger Traffic Ticket Sales. 2. Report of Interline Passenger Traffic Excess Baggage Collections. 3. Claim for Correct Proportions. 4. Tracer for Unreported Interline Passenger Traffic Items. 5. (Abolished.) 6. Report of Interline Passenger Traffic Statement of Corrections. 7. Statement of Interchangeable Mileage or Scrip. 8. Advice of C. 0. D. Baggage Forwarded. 9. Report of Interline Passenger Traffic Tickets Exchanged for Orders or Tickets of Other Carriers' Issue. 10. (Abolished.) 11. Statement of Diverted Tickets. 12. Report of Interline Passenger Traffic Summary. Note. The R. A. O. A. Standard Forms, shown on the following pages, are reduced in size, but information is given to indicate the proper sizes when the forms are printed for use of carriers. 11.A.O.A. Standard Form No. Size 8% x 14 inches To. RAILROAD OFFICE (Location) REPORT OF INTERLINE PASSENGER TRAFFIC TICKET SALES R. R. for the month of 19 Page. FROM TO FORM NUMBERS NO. SOLD FARE PROPOR- TION AMOUNT REMARKS OR AUTHORITIES COM'G CLOS'G ONE WAY RT. Line nun ibers to be I >rinted it the right o left i side, at tl i 1 le < >ption )f carriers , ( The name of the reporting carrier to be one and a half inches below the top edge of the sheet ; the caption space to be one half inch in width ; the width of the columns to be optional, to con- I III form with each carrier's convenience.) L R.A.O.A. Standard Form No Size 8 %x!4 inches To. RAILROAD OFFICE (Location) REPORT OF INTERLINE PASSENGER TRAFFIC EXCESS BAGGAGE COLLECTIONS ____R. R. for the month of 19 Page. FROM TO CHECK NUMBER EXCESS WEIGHT RATE PER 100 LBS. AMOUNT REMARKS OR AUTHORITI THROUGH PROPORTION Line number to be printed on the right or left s de, at the option of car riers. (The namt 5 of the repor ting carrier to be one t ind a half inches bel ow the top edge of the sheet ; the caption space to be one half inch in width ; the width oJ : the columns to be optiona , t o conform with each ca rrier's convei ience. ) R. A. O. A. Standard Form No. 8 Size 8% x 11 RAILROAD CLAIM FOR CORRECT PROPORTIONS No. Mr.. The following erroneous proportions appear on your Report of Interline Passenger Traffic for month of 19 Please add amounts claimed to your next report, (in detail) referring to the number of this claim, or advise. (Name and Title) E ~ From To Honored Form Ticket Numbers No. of TkJ.s. Class Through Fare Proportions Difference PerTkt. Amount Due Station OMiCf Nu From To Reported Should be -^ n *~^~^-^~**^' -~**~~^>' ' ^-.^ X. cc __^_^ ^ ^ " ^_ __-- --- - M- ^_ EASJS FOR DIVISIONS CLAIMED ABOVE (0 ol c R.A.O.A. Standard Form No. 6 Size 8 M>x 14 inches - RAILROAD OFFICE _ (Location) REPORT OF INTERLINE PASSENGER TRAFFIC STATEMENT OF CORRECTIONS To R. R. for the month of 19 Page. DATE CORRECTED ON ACCOUNT OF FROM TO FORM TICKET NO. NO. SOLD FARE CORRECTION ONE WAY RT. ADD DEDUCT Line r umber to be | | printed on the right or left side, at t 1, le option c f can iers. (The name of the reporting carrier to be one and a half inches below the top edge of the sheet; the caption space to be one-half inch in width ; the width of the columns to be optional, to conform with e ach carrier's I convenience. ) o X C .Q | - 3 f S I 8^ \ DJ ^ '^ .J r s s U MH J * ) 1 JJ O '" \ s s a Z *O ,-j "^ Q^ u, I 1 _ aj <-M C I O c ^^ Ji -2 d s 1 ^2|^ Q ^ ^ CO !? w j c g 2^1 bbo j3 ^ C re s 1 1 "8-S .S W U w ; U 'o S Q u a I 0t "S <" i! Sb s 5 o ^ ~ fV i "^ M Did C >,"" 5 tn rfl U/ bl CD 6 rt c^*" c hn e U bo _c o.g?2 O 'i e option al, to conform wit! i each carr er's convenienc e.) .DATE (Rendered in duplicate) R.A.O.A. Standard Form No. 12 Size 8 %x7 inches RAILROAD OFFICE (Location) REPORT OF INTERLINE PASSENGER TRAFFIC SUMMARY .R. R. ACCOUNT AMOUNT Ticket Sales Government Business Exchange Report Corrections (Add or Deduct) Total Tickets Scrip Collections Mileage Collections Excess Baggage Collections (The name of the reporting carrier to be one and one-half inches below the top edge of the sheet, the caption space to be one-half inch in width. Carriers not using this form should show similar information by rubber stamp on separate sheet of monthly ticket report. When ticket sales are written up and balanced by "Sections" in the report, the necessary number of lines may be provided and the size of the blank increased to 8^x14 inches.) GRAND TOTAL Disbursement Index. PARAGRAPH Abstracts of disbursements, R. A. 0. A. Form 355,356 R. A. O. A. Form 205,346 Accounting by division organizations 363 for material and supplies 379 . issued 386 received 380 reclaimed 301,302 Department, jurisdiction of 339,340,341,342,343 Accounts, employees' expense 472,473 Adding and listing machines 405, 406 Addressing machines 433 Advantages derived from use of mechanical devices 303,304,305 of machines 327 Air tubes for transmitting telegrams 442 Analyzing charges 331, 332, 333 Assignment of differences 378 projects 362, 373, 374 Authority for expenditure, permanent record 355 Automatic electric elevator 443 Balance on hand 394 Bells, call 454 Bill blank, standard form 484 Bills and vouchers, preparation of 468 car repair 334, 335, 336 miscellaneous, register and index for 485, 486 foreign line, how handled 341 payable, purchase 380 standard form for rendering 483 Binders 453 Blank, authorization 482 Blanks, skeletonized 476 Bureau, filing 480 Buzzers 454 Calculating tables 462 Call bells 454 Cancelling machines 441 Car repair bills and vouchers 334,335,336 plan for handling accounting 337, 338, 339, 340, 341, 342, 343 cards 337 Card index file, visible 460 punching machines, electric writers, supervision of 340 0,ards and method of punching 306,307,308 Cars, record of 338 Cases, pay roll 459 Central bureau for transcribing 424,425 non-listing machines Centralized plan of accounting 351 164 DISBURSEMENT INDEX 165 PARAGRAPH Charge, transportation 381 Charges, analysis of 331,332,333 Charts used 401, 402, 403, 404 Check protectors : 440 Checking field report 370 Chute, mail 445 Claim, loss and damage, authorization blank 482 Classification of material 377,395 Clock time daters 437 recorder 450 Color of cards 208 Combined typewriter and computing machine 418 Comparison, machines viz. former practices 327,328,329 Compilation of cost data 342,343 Completion report, preparation of 371 Computing machines, non-listing 400, 401, 402, 403, 404 Contract work 373 Copies of authority for expenditure, furnished to 365 Forms furnished to 367 R. A. O. A. Forms 204,353 preparation of 354 Credits 1.. 330 Cyclometer typewriter 420 Data, compilation of 342,343 Daters, clock time 437 Definition of reclaimed materials 300 Delay to freight 343 Dermatype stencils 427 Detailed estimate, preparation of 364 reports R. A. O. A. Form 204 346 Differences, assignment of > 378 plan for distributing 376,377,378 Disadvantages of machines 328,329 Distributing material inventory differences, plan 376, 377, 378 Distributor, radial 438 Divisional accounting plan Duplicator, clay 430 gelatine 429 mimeograph 426 Economies effected by use of copies 354 Electric sorting and tabulating machines 422 Elevator, automatic, electric 443 mail, electric . 444 Elimination of or change in records caused by installa- tion of machines 320,321,322 Employees' expense accounts 472, 473 Equipment 309, 310 Expense accounts, employees' 472,473 roll, station 471 Fasteners, paper 448 Field report at completion of project 370 File, bring-up 481 card index, visible 460 Filing bureau 480 forms 367 Flat writing Typewriter 419 166 DISBURSEMENT INDEX Foreign line bills, how handled 341 Form letters ~~~ 477,473 of bill blank, standard III" ' 484 voucher ~ 490 standard, for rendering bills by firms from whom material is purchased 483 Forms for additions and betterments 344 Handling of accounting 336 Illustration, use of Form No. 204 I ~_. 357 Illustrations 350 Index and register for miscellaneous bills 485,486 of recurring bills 487, 488, 489 file, card, visible 460 Inspection of material 383 Installation of machines 320,321,322 Inventories 398 Labor saving, effected by use of Forms IIIIII 358 incident to detailed records 352 Letters, form 477,478 Line-a-time 421 Listing and adding machines 405, 406 Loss and damage claim authorization blank 482 to material in transit 391 stock at stores 392 Machines, adding and listing 405, 406 cancelling 441 card-punching 422 combination dating and numbering 436 electric, sorting and tabulating 422 for applying U. S. stamps 446 multiplication and division work 407, 408, 409, 410, 411, 412 motor driven, for addressing 433 non-listing adding 413, 414, 415 computing 400, 401, 402, 403, 404 numbering 435 phonographs, dictating, transcribing 423 punching credits 330 results obtained 325,326 roads used by 311 use of in disbursement work, 303, 304, 305, 306, 307, 308, 309,i 310, 311, 312, 31, 314, 315,, 316, 317, 318, 319, 320, 321, 322, 323, 324, 325, 326, 327, 328, 329, 330 used in preparing statistics 324 work applied to 312, 313, 314, 315, 316, 317, 318, 319 Mail chute 445 elevator, electric 444 opener 434 Manufacture of material 389 Manufacturing material in shops 384 Material and supplies how handled 379 inventory of 398 balance on hand 394 classification of 377,395 in course of manufacture 389 DISBURSEMENT INDEX 167 PARAGRAPH Material in transit, loss and damage to 391 inspection of 383 issued, accounting for 386 and charged to operating expense ac- counts 387 manufactured in shops 384 on hand 394 obsolete 393 received, accounting for 380 reclaimed, definition of 300 requisitions for 388 sales of 390 second-hand 385 reclamation of 299, 300, 301, 302 Mechanical devices in disbursement accounting 399 Method of accounting by one road 359 keeping record 356 punching cards, 306, 307, 308 Mimeograph duplicator 426 Monthly account current 397 report, copy furnished to - 368 preparation of 366 Multigraph 431 Multiplication and division machines 407, 408, 409, 410, 411, 412 Non-listing adding machine 413,414,415 computing machines 400, 401, 402, 403, 404 Numbering machines 435 Numbers, use of 463,464,465,466,467 Obsolete material 393 Operation of non-listing adding machine 413,414,415 Operators, experience, kind 412 securing and training 403,404 Organization of road using plan 360, 361 Paper fasteners 448 punch 452 to be used for forms 369 Pay roll cases 459 preparation of 469,470 semi-monthly 470 Payment ticket 474 Pencil, sharpeners 447 Per Diem cost L 343 Phonographs, dictating, transcribing and cylinder shaving machines 423 Photography 432 Plan for distributing differences 376,377,378 handling accounting 337, 338, 339, 340, 341, 342, 343 used by one road 359 Preparation of bills and vouchers 468 detailed estimate 364 forms 369 pay rolls 469,470 Prices, store department ^_ Pricing repair cards 1 339 Projects, assigned 373,374 assignment of 362 168 DISBURSEMENT INDEX PARAGRAPH Protectors, check 440 Punch, paper 452 Purchase bills payable 380 of equipment 309,310 R. A. O. A. Standard Form No. 205 355,356 Radial distributors 438 Rail and ties in transit 475 Reclaimed materials, definition of 300 Reclamation of second-hand material 299, 300, 301, 302 Reconcilement of outstanding bills and vouchers 323 Record, method of maintaining 356 of cars on repair track 338 expenditures, permanent 355 Recording detailed records of labor, etc 345 Records, care of 479 elimination of or change in caused by installation of machines 320, 321, 322 importance of 375 necessity for complete and accurate 375 preserved by this plan 372 Register and index 485, 486 recurring bills 487, 488, 489 Repair bills and vouchers 334,335,336 cards, pricing 339 where written 337 Report, completion, preparation of 371 field 370 of Disbursements, R. A. O. A. Form, use of 348,349,350,351,352,353,354 separate, monthly 366 Reporting material issued 387 Requirements of R. A. 0. A. Standard Forms 347 Requisitions 388 Requests for authorities 364 Responsibility for correct accounting 334, 335 Results, installation of machines 325, 326 Roads using machines 311 Rubber stamps 449 Sales of material 390 Saving, labor, by use of Forms 358 Second-hand material, reclamation of 299,300,301,302 serviceable material 385 Semi-monthly pay rolls 470 Serviceable Material, second-hand 385 Sharpeners, pencil 447 Signagraph 439 Size of cards 308 Stamps, applied by machines 446 rubber 449 Standard form of bill blank 484 Statements, consolidated, preparation of 370 Station expense roll 471 Statistics 324 Stencils, cutting 428 dermatype 427 Stock at stores, loss and damage to 392 DISBURSEMENT INDEX 169 PARAGRAPH Store department prices 396 Supervision of Accounting Department 340 over contract work 373 Supplies and material how handled 379 Tables, calculating 462 wage 461 Telephone, inter-communicating system 455,456,457 Ticket, quick payment 474 Time clock recorders 450 Training operators 403,404 Transcribing, central bureau 424,425 Transfer of material to other stores 386 Transfers from other points 382 Transportation charge 381 Trucks 451 Tubes, air, for transmitting telegrams 442 Typewriter and computing machine, combined 418 cyclometer 420 flat writing 419 Typewriters 416 with adding machine attachment 417 Use of mechanical devices 399 non-listing adding machine 415 R. A. O. A. Form 204 348, 349, 350, 351, 352, 353, 354 Valuation Order No. 3, forms prescribed 34^ Voucher, form of 490 Wage tables 461 Writing car repair cards 337 R.A.O. A. 1920 SYNOPSIS DISBURSEMENT 299. Reclamation of Second-hand Material. The terms "Second-hand Material" and "Reclaimed Material" are frequently used in a somewhat confusing manner, and in order that there may be no misunderstanding as to the use of the terms, "Second-hand Material" may be defined as such material as has been released from use in such condition as that it may be applied again without repair or other process of manufacture. 300. "Reclaimed Material" is material picked up or acquired during the usual process of repairs and renewals, or as the result of obsolescence, which by a process of manufacture has been made usable in some form. 301. Accounts should be kept to which should be charged, at its scrap value, all material when placed in process of reclamation. To these accounts should also be charged the cost of all labor and material used in the process of reclamation, together with a proportion of shop and store expenses. 302. Reclaimed material should be charged to stock accounts at its cost as determined by the method out- lined in the preceding paragraph. 170 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 171 USE OF ELECTRIC SORTING AND TABULATING MACHINES AS APPLIED TO DISBURSEMENT WORK. 303. Realizing the advantages to be derived from use of mechanical devices in disbursement work, the Railway Accounting Officers Association has endeavored to ascer- tain to what extent electric sorting and tabulating ma- chines are used in connection with work in Disbusement Offices. 304. The investigation included all roads using or Hav- ing used electric sorting and tabulating machines in dis- bursement work, so far as it was reasonably possible to ascertain those roads, but this is not necessarily con- clusive that the entire field has been covered. 305. The experience of these roads, however, may be an indication of the class of work on which the machines can be used but it is not the intention of this report to express an opinion as to the merits or the disadvantages of the machines as applied to disbursement work, the report being a summary of the replies received and is intended purely as a matter of information. The mileage of roads using the machines ranges from 1053 to 9581. 306. Cards and Method of Punching. In order to oper- ate under the system, it is necessary to devise a more or less elaborate system of number symbols depending upon the extent to which the machines are used; that is, ac- counts are designated by one set of numbers, states by another, operating divisions by a third, accounting divi- sions by still another set, etc., each class of information having a particular set of numbers assigned to it. 307. The information is punched on the cards by means of hand key punch or gang punch machines, the gang punch being used when the same information, such as dates, operating or accounting divisions, etc., are shown on a large number of cards and the cards may be punched with this information in advance. The detailed infor- mation such as account numbers, charges to accounts, etc., 172 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT being punched on each separate card by means of the hand punch operated in the same manner as a non-listing computing machine. 308. The cards are of uniform size and thickness being specially printed for use in connection with the machine system. Color schemes of cards are used to indicate sources from which the charges or other data are ob- tained, such as, one color for vouchers, a second for bills, a third for payrolls, etc., in order to be able to distin- guish at a glance the class of expense or information contained on the card. 309. Equipment. The regular equipment consists of hand key punch machines which are purchased outright; electrically operated sorting machines by means of which the cards are sorted to obtain the required information and electrically operated tabulating machines through which the cards are run to obtain totals. 310. The sorting and tabulating machines are rented from the manufacturers at a specified amount per month. Additional equipment consists of gang punch machines by means of which a number of cards all having the same information may be punched at one time and proof punching machines, hand operated in the same manner as the key punch machines, by means of which errors punched in the original card may be detected before running through the tabulating machines. 311. Roads Using Machines, Period of Operation and Equipment Employed. The investigation covered nine roads having had the machines in operation for periods ranging from one to nine years, the maximum full equip- ment employed being four sorters and eight tabulators; the minimum being one sorter and one tabulator, although one road which confines the operations to bills, vouchers and material accounts, is doing the work on the equip- ment of another office and using the machines only part of the time. One other road, which confines the work purely to a record of equipment, is doing the work on the equipment of one of the other accounting offices. R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 173 312. Work Applied To. Five roads report using the machines for the distribution of all debits and credits to operating and other accounts, from which the monthly analysis of operations is compiled, also compiling oper- ating results by divisions. 313. One road distributes voucher, bill and material charges and credits only, to operating and other accounts. 314. One road has equipped its largest shop with ma- chines for assembling time of employes for payroll pur- poses and for the compilation of shop cost data. , 315. One road compiles casualty statistics only, that is, loss and damage to freight, baggage and personal injury statistics by Commodities, causes, districts, etc., by means of the machines but has not extended their use to other branches of disbursement accounting, although the ques- tion of preparing statement of employes and their com- pensation by means of the machines is now under con- sideration. 316. One road reports using the machines only to obtain record of equipment for purposes of typing loose leaf unit record of locomotives and cars, the cards being used as a working medium for depreciation reports, an- nual and valuation reports, etc. 317. The replies received indicate that the roads using the machines extensively in disbursement work have divisional accounting in effect, the cards being punched from division reports, although in the material account- ing one road uses a combination requisition and punch card, the material being ordered on information posted to the card and the card punched when received in the Accounting Office from such information. 318. Five roads report distributing payroll charges and credits to accounts by means of the machines, one road distributing Locomotive Department payrolls only. 319. In addition to distributing charges, a number of roads have applied the machines to the compilation of the report of employes and their compensation, which is rendered to the Interstate Commerce Commission. 174 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 320. Elimination of or Change in Records Caused by Installation of the Machines. With the installation of the machines on such roads as used the machines exten- sively in distributing charges and credits, the former hand posted records by accounts were dispensed with and simple records of vouchers and bills showing only voucher number, brief description and total of the pay- ment substituted. 321. Cards after having been punched are balanced against these records to insure correctness of punched amounts. Some roads, however, go to the extent of posting and footing account numbers, division numbers, etc., in the registers and totaling these same numbers on the cards by means of the machines as a verification of the correctness of the entire punching of the card. 322. It is claimed that it has not been necessary to install additional records except assembling sheets be- cause of the elimination of the former hand posted distri- bution sheets and that the elimination of these former detailed records has not resulted in any difficulty in obtaining additional information when required at a future date. 323. Reconcilement of Outstanding Bills and Vouchers. No reconcilements of outstanding amounts are arrived at by means of the machines, the simplified voucher and bill registers being used for this purpose. 324. Statistics. Extensive casualty statistics are pre- pared by one road covering loss and damage to freight and baggage and personal injury accounts and the pre- paration of individual locomotive repair costs by another. Aside from these two roads, so far as the information furnished indicates, no statistics are compiled by means of the machines except those relating to the distribution of operating expenses by accounts divided between freight, passenger and undivided for the I. C. C. report and further subdivided by states. In addition to this, wage statistics for the I. C. C. are arrived at through the medium of the machines. In distributing to operating R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 175 accounts by states and operating divisions it is claimed that it is necessary to punch but one card, although one road reports the necessity of punching a separate card for each account when handling material distributions. 325. Saving Resulting from Installation of Machines and Results Obtained as Compared with Former Methods. All roads report a saving through installation of ma- chines. Some claim a material saving and others no material saving but better results being obtained. It is claimed that in one instance the machines were installed to meet special requirements which could not otherwise have been obtained except at prohibitive cost. It is also claimed that results have been satisfactory, the machines assisting materially in obtaining figures at an earlier date than they otherwise could have been obtained and that additional information can be obtained at a minimum cost. 326. One road, however, reports having installed the machines in the disbusement office and in one of the large shops but after a short period dispensed with the ma- chines in the disbursement office claiming the volume of work was not great enough to justify their continuance. They were, however, continued in the shop for payroll and shop statistical purposes. 327. Merits of Machines as Compared with Former Practice. Principal Advantages and Disadvantages. Where the machines have been continued it is claimed that the principal advantages are the saving of time and expense in the accumulation of original data and the com- pilation of additional data when called for at a later date and the elimination of errors. It is claimed that no diffi- culty has been encountered in obtaining additional data after a lapse of time. 328. The principal disadvantage seems to be in that the large volume of cards requires considerable filing space also the possibility of misfiling cards and careless handling results in frayed edges making it necessary in some instances to repunch cards. Some roads have over- 176 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT come this by placing a special file clerk in charge of the cards. This disarrangement of the cards, misfiling, etc., has apparently resulted in some confusion at times. 329. One road using the cards for equipment purposes finds it necessary to insert certain information on the card with pen and ink or typewriter because of the var- ious purposes for which it is used. It is claimed by one road that where only one class of information is required, machines will accomplish no saving but will prove a dis- advantage. 330. Credits. On some roads the practice has been to punch one card for debits and another card for credits, totaling each and deducting one from the other. This has been overcome by at least one road by the use of com- plements in the handling of credits, that is, punching the 9's up to the first figure in the amount of the credit and subtracting the balance except the first unit from 9 and punching those figures, subtracting the first unit from 10 and punching it. By so handling the credits auto- matically deduct themselves. ANALYZING CHARGES FOR OPERATING EXPENSES, SUSPENSE ACCOUNTS, ETC. 331. The Railway Accounting Officers Association recommends, as a means of providing a check of the charges to the primary accounts under the account Oper- ating Expenses, or to Suspense Accounts, the use of a blotter especially designed to afford a comparison of the total monthly charges to such accounts, the current ac- counting period with preceding ones. The blotter sug- gested takes the form of columnar sheets of twelve to fourteen columns, the columnar headings being the pri- mary operating or other accounts, number and title, and the left hand marginal reference the twelve months of the fiscal year, provision being made for semi-annual sub- totals. Such a blotter to be used in conjunction with a ledger sheet for each of the primary operating or other R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 177 accounts, to which shall be posted, for condensing and analytical purposes, the charges from payrolls and the items appearing on bills, vouchers, etc., with suitable description and document number reference from which totals may be posted to the proposed blotter. 332. The blotter suggested may be extended, if de- sired, to provide separate sets of sheets for each of the several sources of charges, namely, payrolls, vouchers, bills, etc., likewise to provide for a sub-division of the sources of charge according to accounting districts. The ledger sheets, if the blotter is so extended, should carry column headings corresponding to accounting districts, also suitable space for grouping the postings according to sources of charges, and inserting sub-totals by sources of charges for convenience in posting to blotter. 333. Blotters for the comparison of final monthly charges to the primary operating expense accounts to detect errors in distribution, it was found, were in use with several railroads. The idea may be extended, as sug- gested, to effect like comparisons of the total charges to each account from each of the several sources separately for each accounting district. The application of the prin- ciple must necessarily conform with the unit governing in the reporting of charges which vary with the different railroads. CAR REPAIR BILLS AND VOUCHERS. 334. This subject naturally divides itself into two sections : (a) The extent to which the Accounting Department should be responsible for correct accounting in connection with car repair bills and vouchers, and (b) Whether it is the best practice to do as much of the accounting work as may be possible in the Audit Office or have it done by the Mechanical Department, the Audit Office merely to verify the calculations. 335. Taking up the first (a) proposition: 178 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT The Accounting Department should supervise and be responsible for correct accounting in all departments; therefore, should assume responsibility for correct prepa- ration of car repair bills and for the proper checking and vouchering of such bills received from foreign lines. 336. With respect to the second (b) proposition: Based on the experience of roads which have adopted the plan of handling this work in the Accounting Depart- ment, and as a result of consideration of the subject, it is considered the best practice and the best results are obtained by handling this work in the Accounting Depart- ment. The following reasons suggest why the work can be more efficiently handled in the Accounting Department than in the Mechanical Department: (a) The Car Department is organized, equipped and trained to give its first attention to the making of the repairs in order to get the cars back into service, and necessarily is not likely to attach the same importance to recording and accounting for the repairs made as does the Accounting Department. (b) The Accounting Department is composed of men who are trained to do all classes of accounting work. The accountant is not wedded to any particular branch of the service, but is taught to look out for the interests of all. He appreciates the relative value of small things and understands the necessity of looking out for them in an effort to stop all leakage in the matter of accounting for revenues and expenses. So far as matters of accounts and accounting are concerned, his training along analy- tical lines enables him to make investigations more thor- ough and complete than would be possible by a man not so trained. By concentrating all accounting work in connection with the preparation of car repair bills and vouchers in the Accounting Department, the carrier is assured of a uniform interpretation of the M. C. B. rules as they may apply to repair cards turned in from all repair points, by men who are qualified to interpret these rules correctly, the prompt preparation of bills and vouch- R. A. 0. A. 1920 SYNOPSIS DISBURSEMENT 179 ers according to the most practical and scientific methods, resulting in bills and vouchers being taken into proper month's accounts. To these advantages may be added the additional advantage of having bills presented more promptly for collection ; less danger of bills becoming lost in transit from Mechanical Department to Accounting Department ; usually more convenient accessibility to the Car Accountant's records which have to be consulted fre- quently, etc. In line with the ideas expressed in the fore- going report the following is submitted: PLAN FOR HANDONG ACCOUNTING IN CONNEC- TION WITH CAR REPAIR BILLS AND VOUCHERS THROUGH THE ACCOUNTING DEPARTMENT. 337. Car repair cards should be written at point where work is done from piece work form or other original record of repairs made. Each repair point should num- ber its cards consecutively beginning with No. 1 on the first card written the 1st of each month. The repair cards should be prepared in duplicate, the original or billing repair cards to be forwarded to the Accounting Depart- ment once each week, where they should be sorted in alphabetical, road, and monthly order preparatory to writing up collection bills. When forwarded to the Ac- counting Department the repair cards should be accom- panied by a letter or statement of transmittal showing the lowest or opening number, the highest or closing number, and the total number of cards sent in. If for any reason one or more cards in the series are held by the transmitting office, the letter of transmittal should indicate the numbers of them and when such cards are later sent to the Accounting Department they should be entered on the transmittal letter or statement for that week. The carbon copy or record repair card should be attached to the piece work form or repair record and filed in numerical order (using last two numbers of car re- paired). If preferred separate files may be maintained for duplicate repair cards and piece work forms. 180 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 338. At each point where a repair track is located there should be maintained, in the car foreman's office, a "Record of Foreign Cars Placed on Repair Track," in which will be entered the date, number and initial of each foreign car placed on, and taken off repair track. If a foreign car is placed on a repair track for purposes other than repairs, the record must so show. This record should be open at all times to inspection by Traveling M. C. B. Clerks, Inspectors, or other officials who may be assigned to this duty by the Accounting or Mechanical Deqartments. These inspectors or other officials should compare this record with yard foreman's record of cars moved on and off repair track and should investigate any material differences between the two sets of records. 339. The Accounting Department should price all re- pair cards in accordance with M. C. B. rules; write up collection bills; handle correspondence exceptions taken to bills by car owners; issue counter-billing authorities, etc., in short should do all clerical work in connection with the preparation of car repair bills with the exception of writing up the repair cards, which should be done at the point where the repairs are made. 340. With respect to whether or not the card writers at the various repair points should be placed under the jurisdiction of the Accounting Department, the following rule should govern: Where the Accounting Department has a representative at division points, in the person of a Division Accountant or similar official, the card writers should be under the supervision of that Official. Where the Accounting De- partment has no representative at division headquarters, the card writers should report to, and be under the juris- diction of the proper official of the Mechanical Depart- ment, subject, however, to such supervision and instruc- tion in the matter of preparing car repair cards as the Accounting Department may see fit to give. 341. Foreign line bills when first received by the Ac- counting Department should be referred to the Car Ac- R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 181 countant's office to establish that the cars in connection with which repairs are billed belong to the company billed and were on the rails of the billing company at the time the repairs billed were made ; should make such fur- ther check necessary to establish the correctness of the amounts billed ; handle exceptions ; prepare vouchers cov- ering, etc. 342. As comparative cost data, the Accounting Depart- ment should compile monthly the cost per car day (1) for repairs to foreign cars, and (2) repairs to home cars on foreign lines. In order to know that the accounting work in connection with car repairs is handled economically, the Accounting Department should also compile, from time to time, the cost of handling M. C. B. billing work on the basis of either the cost per 100 cards, or the cost per $100 of billing, in such detail as eacn individual car- rier may elect, for example : Per 100 Cards Per $100.00 (Cents) (Cents) Sorting Pricing Typing Other TOTAL. 343. As the cost of per diem, as well as delay to freight in transit is an important factor in the expense of car repairs, it is desirable that the Accounting Department keep a record of the time that foreign cars repaired on repair track are held or delayed on account of repairs to determine the proportion of delay and per diem that should be charged against the Mechanical and the Trans- portation Departments, respectively, and if such delays are excessive, from time to time bring the results to the attention of the proper official of the Operating Depart- ment. 182 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT FORMS FOR ADDITION AND BETTERMENT ACCOUNTING. 344. Valuation Order No. 3, Second Revised issue, issued by the Interstate Commerce Commission, prescribes forms indicating the minimum information required for the Commission's purposes for the following records: Authority for expenditure. Registers of authorities for expenditures. Roadway completion report. Semi-annual report of changes in equipment. Record of property changes. 345. The establishing of the forms of the above records still leaves to the option of the individual carrier the accounting forms for recording detailed records of labor expended and material applied for addition and better- ment purposes, the forms for recording, consolidating and reporting such detailed expenditures, and the forms of records to be maintained, in the offices in which the per- manent file copies of such expenditures are kept. 346. After careful consideration of the accounting forms in use by railroads generally for such purposes, the Railway Accounting Officers Association has adopted the following forms: R. A. 0. A. Standard Form No. 204 Detailed report of disbursements under Authorities for Expendi- tures, R. A. O. A. Standard Form No. 205 Abstracts of dis- bursements under authorities for Expenditures, as per samples herewith submitted, leaving for future consideration, all forms which may ultimately be decided to be advantageous in securing uniformity in the com- pilation of particular or specific information, relative to capital expenditures for extension and improvements to railway property. Information has been filled in on the body of both these forms to indicate in a general way the information to be secured by the use of each form. 347. In the study of the requirements of the forms here R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 183 submitted due consideration has been given to the several forms of organization effective among railroads, and it is the view of the Railway Accounting Officers Association that with minor modifications, the forms submitted are suitable for use on all railroads. The following will indi- cate in a general way the manner in which similar forms have been successfully used in accounting on railroads having more prevailing types of organization: 348. R. A. O. A. Standard Form No. 204, Detailed Report of Disbursements Under Authorities for Expend- itures. This form is suitable for monthly reports from division, store, shop or other offices which maintain either material, labor or open accounts. In the use of these forms it is suggested that the charges for one authority only should appear upon each sheet. Where separate ac- counts, such as material, labor and open accounts, are kept, separate reports should be rendered for each such account. Under the divisional plan of accounting, in ac- cordance with generally established practices, it may be desirable that so far as practicable all charges for dis- bursements under each authority should pass through the accounts of one division, store, or other detail office, expenditures incurred under the jurisdiction of other offices to be transferred to the offices having immediate charge of the accounting for the project. 349. Some railroads have successfully tried a plan under which the actual transfer of the charges is elimi- nated, and the accounting completed more expeditiously by requiring each detail office to include in its monthly disbursement journal entry, all charges to A. F. E. pro- jects. The charges are made on R. A. 0. A. Standard Form No. 204, and copies of these forms are forwarded promptly to the office having immediate jurisdiction over each project for its information and file. 350. For illustration: An Authority for Expenditure is assigned to Division "C" of the railroad and the Engi- neering Department incurs charges for the project. The Engineering Department includes in its monthly disburse- 184 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT ment journal entry on R. A. 0. A. Standard Form No. 204, all such disbursements made each month; it fur- nishes a copy of this Form No. 204 at once to Division "C" and Division "C" thus has at all times, complete record of all expenditures made. 351. Under a centralized plan of accounting, the de- tailed record of expenditures, both of labor and material, can be conveniently recorded upon this form, the infor- mation thus recorded to be used in support of the monthly disbursement journal entry. 352. In actual practice a material saving in the labor involved in maintaining detailed records of both labor and material disbursed on account of authorities for capital expenditures, has been secured by the preparation of a sufficient number of carbon copies of R. A. 0. A. Standard Form No. 204 to complete all records and files required by the individual railroad in the several offices in which such information is kept. 353. Under a divisional accounting plan which provides for full detail of all expenditures for additions and better- ments being filed in the Valuation, Engineering and Ac- counting Departments, a sufficient number of copies of R. A. 0. A. Standard Form No. 204 should be prepared to supply copies for the division records, for the account- ing office records and for the engineering records. 354. It has been found that railroads do not avail themselves of the economies which are practiced in many other lines of business, through the preparation at one writing of a sufficient number of copies of essential reports to complete the records in all offices in which the information contained in the reports is required or is filed. Economies which may be effected by more general use of copies of original reports are suggested to all railroads. 355. R. A. O. A. Standard Form No. 205, Abstracts of Disbursements Under Authorities for Expenditures.- This form is designed for establishing a permanent record of all expenditures under each Authority for Expenditure. R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 185 356. Under some organizations the information pro- vided for on this record is kept in the division offices. In other organizations the information is currently recorded in the general office, for the reason that it is the policy to maintain currently in the general office, a record of the expenditures by primary accounts under each author- ity. Under a strictly divisional plan of accounting where this record is maintained in the division offices, and also under a centralized plan of accounting where full detail records are maintained in the accounting department, this form can readily be modified by providing additional col- umns in which may be recorded the information on R. A. 0. A. Standard Form No. 204 "Details of Items," "Class," "Units Kinds and Number," "Price or Rate" and "Gross amounts." Generally it will be found desir- able, however, to record the details of labor expended and material applied on R. A. 0. A. Standard Form No. 204 and to use R. A. 0. A. Standard Form No. 205 for sum- mary records only. From R. A. 0. A. Standard Form No. 205, if kept substantially in accordance with the sample, there can be drawn at any time, information as to the au- dited expenditures by primary accounts under each au- thority. 357. The information shown on the sample form is intended to represent the manner in which the form may be used under an organization in which the monthly charges from material, labor and open accounts, are re- ported by the subsidiary offices on R. A. 0. A. Standard Form No. 204 and from which the charges from audited vouchers and credits from audited bills are recorded cur- rently in the Disbursement office. 358. In General. It has been found that a material saving in labor can be effected where addition and bet- terment projects are carried out under contracts, by fur- nishing the contractors with a supply of blanks similar to R. A. 0. A. Standard Form No. 204 and requiring that they support their bills with these forms in duplicate one form being filed in support of the vouchers covering 186 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT the work and the other copy being filed with the individual A. F. E. records. 359. The following description of a method of account- ing which has been thoroughly tried out on one of the railroads may be of interest to other railroads having somewhat similar organization and to small railroads which have only general Engineering Department. Un- der the plan here described, there is secured at a minimum cost, a detailed and complete record of all addition and betterment expenditures; the records are duplicated suf- ficiently to provide complete information in the files of all offices interested. 360. The organization of the railroad now using the plan is as follows : 361. The Engineering Department has direct super- vision over all Engineering work. In addition to the general engineering office, which has charge of maintain- ing and compiling the records provided under Valuation Order No. 3 (including the preparation of A. F. E. forms) , and of maintaining standards, it has supervision over District Engineering forces which make all surveys, pre- pare drawings for all addition and betterment projects, and prepare the field inventories of material applied after the completion of such projects. These district organi- zations perform all engineering service for all divisions, for the reason that in the division organization there are no engineers. 362. With the exception of large projects which are performed by contract under the direction of the Chief Engineer, all addition and betterment projects are as- signed to the division organization upon which the pro- jects are located. 363. All material applied in addition and betterment work is accounted for by the division organization; the division organization also has charge of the labor ex- pended by the railroad's own employes and the accounting therefor. R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 187 364. Each request for Authorities for Expenditure is forwarded by the Operating Department to the Chief Engineer. The Chief Engineer through his organization, prepares the detailed estimate of material and labor re- quired for the project. The Authority for Expenditure, drawn in the rough, upon which are tentatively shown the accounting instructions covering the project, is forwarded to the accounting department with all supporting papers. In that department the accounting instructions are checked and the form and all papers are then returned to the Engineering Department with advice as to any modifi- cations in the tentative accounting instructions which may be necessary. 365. As soon as each A. F. E. is approved the Chief Engineer furnishes one copy to the District Engineer interested, one copy to the Accounting Department and the necessary number of copies to the Division Superin- tendent to provide for the Superintendent's office record and to furnish a copy to each subordinate official having direct charge of the work. In the Accounting and Division offices a separate file is at once established for each authority. As the work progresses in these files there are included copies of the monthly reports on R. A. 0. A. Standard Form No. 204 and upon the completion of the work copies of the consolidated reports are placed in these files. The individual files of the division and the audit office are thus duplicates, and in case the file in either office is misplaced it can readily be reproduced. 366. At the close of each month each division office prepares a separate report on R. A. 0. A. Standard Form No. 204, for each project under construction, covering the expenditures for the month separate forms are rendered for the labor expended and for the material applied. Five copies of these forms are made by the use of carbon pro- cess; the original copy on ledger paper is forwarded to the Auditor Capital Expenditures and by him verified, notice being issued by him of all corrections found neces- sary. The information on these reports is posted on R. A. 188 R. A. O. A 1920 SYNOPSIS DISBURSEMENT O. A. Standard Form No. 205 and they are then placed in the proper A. F. E. files. 367. One copy of each R. A. 0. A. Standard Form No. 204 covering labor expended, is included in the monthly distributions or journal entries which are furnished the Auditor Disbursements. Correspondingly copies of the forms covering material applied are included in the mate- rial distribution. There are thus two copies of the Form in the files of the Accounting Department. 368. One copy of each monthly report is furnished to the District Engineer for his information, and he is thus able to follow currently the progress of the work and call attention to any omissions which he may detect. Two copies of each of these reports are retained by the division office, one of each copy covering the labor distribution being included in the office record of labor distributions, and one of each copy of the report of material applied being filed in the office record of the material distribu- tions. The other copies of the forms are included in the individual A. F. E. files. The division office thus has a duplicate of the individual A. F. E. files in the Capital Expenditures Office, and also a duplicate of the Disburse- ment office distribution record. 369. By having the blanks printed on the proper weight of paper, it has been found that all of these copies can readily be prepared by carbon process, either by the use of indelible pencils or of the typewriter. 370. During tho progress of the work on each project, the division offices prepare consolidated statements on which are properly classified all charges to the project, including the charges which have been made in other departments and for which the division office has been furnished reports on R. A. 0. A. Standard Form No. 204. On completion of each project the District Engineer furnishes the division office with a field report on which is inventoried all material found to have been actually applied on the job. This field report is checked in the division office against its accounting records and supple- R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 189 mentary reports found necessary, are rendered to cover any discrepancies in the original charges. The consoli- dated reports are then completed on final form. Three copies of these consolidated reports are prepared, the original of which is forwarded to the Auditor Capital Ex- penditures and by him verified and checked against R. A. O. A. Standard Form No. 205, and then placed in his individual A. F. E. file covering the project. A certifi- cation of the audit of the consolidated statement is fur- nished by him to the Chief Engineer. Another copy of consolidated statement is furnished to the District Engi- neer and after being scrutinized by him, is forwarded to the Chief Engineer. The third copy is retained in the division office and included in its individual A. F. E. file. 371. Upon receipt of the certification from the account- ing department of the consolidated report, the Chief Engineer prepares from that report the regular comple- tion report. Two copies of this completion report, together with the consolidated statement are forwarded by him to the Auditor Capital Expenditures, who verifies the charges as shown on the completion report. One copy of the com- pletion report is then approved by the Chief Accounting officer and returned with the consolidated statement to the Chief Engineer, who posts from the completion report the information required on his "Record of Property Changes as Prescribed by the Interstate Commerce Com- mission." The other copy of the completion report is re- tained in the office of the Auditor Capital Expenditures, being included in his individual A. F. E., record file. 372. Under this plan there is preserved for use of the Accounting Department a very complete record of all details with respect to expenditures upon each A. F. E. project, while the record in the division offices is equally complete. 373. Addition and betterment work done under contract is currently supervised by the Engineering Department and the contractors' bills as rendered, are checked and vouch ered by that department. In case the project is 190 R A. O. A. 1920 SYNOPSIS DISBURSEMENT assigned to a division, the Chief Engineer furnishes a statement of contractor's charges on R. A. 0. A. Standard Form No. 204 to the Superintendent. The contractor's voucher, supported by the bill, and two copies of the detail statement (similar to R. A. 0. A. Standard Form No. 204) , is forwarded by the Chief Engineer to the Account- ing Department for audit. One copy of the detail state- ment is filed with the voucher, and the other copy passes to the Auditor Capital Expenditures, who posts the infor- mation on R. A. 0. A. Standard Form No. 205 and then includes the statement in the proper individual A. F. E. file. 374. In case a large project is assigned to the Engineer- ing Department, no information is required by the Super- intendent on R. A. 0. A. Standard Form No. 204. 375. The Acts of Congress and orders of the Interstate Commerce Commission have indicated the importance of accurate and complete records of all Capital Expenditures for additions and betterments, and the trend of railway affairs seems to indicate that such records will be rela- tively more important in the future than they have been considered to be in the past. PLAN FOR DISTRIBUTING MATERIAL INVENTORY DIFFERENCES. 376. Case No. 2, in Interstate Commerce Commission Accounting Bulletin No. 15, provides that in adjusting material accounts to the basis of inventory, "Determined differences in accounting for important classes of mate- rial are ordinarily assignable to discrepancies in charges to particular accounts since the last inventory and shall be adjusted accordingly. Other differences shall be ap- portioned among the primary expense accounts on the basis of the material charges to them since the last inven- tory." 377. It is assumed that all carriers now have, or will shortly have, an adequate classification of their material R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 191 so that the overage or shortage in their annual inven- tories can be ascertained by classes of material. 378. The differences in certain classes covering mate- rial such as Rail, Ties and Ballast, readily assign them- selves to specific primary accounts under the classification of operating expenses. Other classes of material are con- fined in their use to a few primary accounts while the remainder of the classes of material may be used over a larger number of accounts. No difficulty is found in as- signing differences in the first class mentioned. The sec- ond class may be distributed correctly by a compilation of charges for such classes to the accounts concerned since the last previous inventory and the correct basis of percentage arrived at by taking the total charges of such material to those accounts as a basis for percentage. The remaining differences should be charged or credited to the accounts to which such material is ordinarily chargeable on the basis that the charges for material to each of such accounts bear to the total charges for such material during the period since the last inventory. ACCOUNTING FOR MATERIAL AND SUPPLIES AT STOREHOUSES. 79. Material and Supplies How Handled. The Stores Department to have complete supervision over all unapplied stocks of material and supplies. (a) All unapplied stocks should be carried in the General Ledger Account, "Material on Hand." (b) No material or supplies should be charged out to operating or other accounts until applied or issued for immediate or current application of same. (c) The Store Accounting includes the accounting for all unapplied stocks of new, second-hand serviceable and scrap material for all departments of the service, viz : Stocks at General Stores, Stocks at Division Stores, Stocks at Local Stores, Stocks at outlying points, 192 h. A. O. A 1920 SYNOPSIS DISBURSEMENT Bridge and Building Department stocks in yards, along the line and with gangs, Signal Department stocks in yards and along the line, Track Department stock in yards and on sec- tions, Stationery stock, Fuel, Ice, Rails, ties and ballast, Scrap. 380. Accounting for Material Received Purchase Bills Payable, (a) All purchase bills payable should be checked against the receiving records and certified to as to the receipt of the goods in proper condition. (b) Make all proper deductions from the invoices on account of transportation charges paid by the railroad company and chargeable to the shippers to equalize the F. 0. B. points or terms of delivery. (c) Make all proper deductions on account of cash dis- counts. (d) Make all proper deductions on account of credit memoranda received from dealers for the return of empty containers, etc. If desirable, such credit memoranda may be covered by regular bills collectible instead of deducting the amounts from original purchase bills payable. (e) Make all necessary and proper deductions on ac- count of shortages, erroneous shipments, loss and damage, non-compliance with specifications, inspection and test failures, etc., chargeable to the shippers and agreed upon by the departments concerned. (f ) Make all proper additions on account of over-ship- ments, errors in weights, etc., which may be agreed upon between the departments concerned. (g) Verify all computations on the bills and make any necessary corrections on account of errors. (h) Finally the items and amounts on bills are to be classified according to the Railway Storekeepers' Associa- R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 193 tion classification of material and taken into the material accounts. 381. Transportation Charge. All freight bills, express due bills, and other documents representing transporta- tion charges paid by the railroad company, should be clas- sified and taken into the material accounts and disposed of as follows: (a) If to be paid by the shippers, they should be de- ducted from the invoices, or credit taken by rendering bills collectible in accordance with terms of purchase. (b) If to be borne by the railroad company, they should .be included in the cost of the material based on F. 0. B. points. 382. Transfers from Other Points, (a) Department invoices from other divisions or stores for material and supplies transferred from one stock and account to an- other, should be taken into account and classified, after which they should be passed to the Storekeeper for check against the receiving records and his certification as to the receipt of the goods. (b) Invoices should be verified as to computations. (c) All overages, shortages, errors in computations and other differences should be taken up and adjusted by and between those concerned, after the department invoices have been taken into account, and by counter or additional invoices, if necessary, in the succeeding month's account. 383. Inspection of Material, (a) The amounts of pur- chase bills payable covering inspection charges for outside inspection of material should be taken into account and, as far as practicable, added to the cost of the material inspected by inclusion in the prices, otherwise charged to Store Department Expenses. (b) Debit department invoices covering time and ex- penses of company inspectors for inspection of lumber, timber, ties, etc., should be taken into account and the amounts added to the cost of the material inspected by inclusion in the prices. 194 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT Note: The expense in connection with the general run of company tests and inspection of small lots of material, which expense cannot be readily located and associated with the material, should be charged to Store Department Expenses. 384. Material Manufactured in Shops, (a) Debit de- partment invoices from shops transferring to the material accounts the labor expended on material in course of manufacture on store orders, should be taken into store accounts under the class "Material in Course of Manufac- ture" and accounted for the same as other debit depart- ment invoices. Upon the completion of the order the total cost of the manufactured article should be in turn transferred from class "Material in Course of Manufac- ture" to the appropriate class. 385. Second-Hand Serviceable Material. All released second-hand serviceable and scrap material should be transferred to the Store Department and material ac- counts charged currently through the medium of depart- ment invoices on basis of agreed prices, resulting in corre- sponding credits to operating expenses and other accounts. 386. Accounting for Material Issued Transfers to Other Stores, (a) Transfers of material and supplies to other stores, stocks and accounts, will be accomplished through the medium of department invoices from one store to another; values to be based. on current stock prices. (b) Such department invoices against other stores will be classified and credited to the accounts of the shipping store. 387. Material Issued and Charged to Operating Ex- penses and Accounts. Issues of material and supplies to the various branches of the service chargeable to operat- ing expenses and other accounts will be reported to the Auditing Department by the Accounting Store for credit ; such charges should be based on current stock prices. 388. Requisitions. All charges in connection with transfers or charges to operating expenses and other ac- R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 195 counts should originate from the requisitions filled by the stores. 389. Material in Course of Manufacture. Material issued from stock to the shops in connection with store orders for the manufacture of other material or articles, should remain in the material accounts of the accounting store, but transferred from the several classes to the class "Material in Course of Manufacture." 390. Sales of Material. Material and supplies sold to individuals and companies on the basis of sale orders from the Purchasing Department should be accounted for by the rendition of department invoices to the Auditing De- partment or bills collectible based upon the prices and terms of delivery quoted on the sale orders. 391. Loss and Damage to Material in Transit. Loss and damage to material in transit between stores should be accounted for by the consignee store taking into ac- count the Transfer Department invoices and disposing of the value by obtaining relief in accordance with existing rules of Freight Claim and Auditing Departments. 392. Loss and Damage to Stock at Stores. Loss and damage to stock at stores, unless covered by insurance claim, should be accounted for by the accounting store obtaining credit by charging the accounts which would have been charged had the material been issued and used, the details to be handled in accordance with Auditing De- partment instructions. 393. Obsolete Material. When material becomes obso- lete, the account that would have been affected by the use of such material should be charged with the difference between the stock values and the amounts received from its sale, the details to be handled in accordance with Aud- iting Department instructions. 394. Material on Hand Balance on Hand, (a) The balance on hand in the accounts of an accounting store should represent the balance on hand first of month, plus the values of the purchases and transfers from other stores, less the issues and transfers to other stores. 196 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT (b) This balance shown on the monthly account cur- rent should check with the balance shown on any "Clas- sified Statement of Material Received, Issued and on Hand." (c) The material accounts should be held open after the end of each month a sufficient length of time (to be prescribed by the Auditing Department) to permit enter- ing in that month's accounts, all purchase bills payable for material and supplies received, and all requisitions covering material and supplies issued during the same month. This, in order to reflect in the accounts, as near as possible, the actual value of stock on hand. 395. Classification of Material, (a) All receipts and issues should be classified in accordance with Railway Storekeepers Association classification of material and the results of such classification issued in the form of a monthly statement showing amount on hand first of month, the receipts, the issues and the balance on hand at close of month, by classes. (b) This statement will show values only, except in such instances where the management desires to have the quantities shown. 396. Store Department Prices. Store Department prices should consist of cost prices, plus any proper trans- portation charges and cost of inspection, less any dis- counts. 397. Monthly Account Current. The monthly account current should be prepared by each accounting store showing the gross total debits and credits covering re- ceipts and issues from and to the various other stores, departments and accounts. 398. Inventories, (a) Inventories of all material and supplies, including scrap, should be taken periodically, at such times as prescribed by the management. (b) Material and supplies transferred from other divi- sions or stores in transit at the time inventory is taken, R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 197 should be listed on separate sheets of the inventory, as an exhibit to be added to the amount of material and supplies on hand. (c) Material and supplies on hand when inventory is taken and included therein, or which may have been is- sued prior to taking of inventory and charged out, but for which purchase bills payable have not been rendered and taken into account, should be listed on a separate sheet of the inventory from the open items on the record of material ordered and received, as an exhibit to be de- ducted from the gross amount of material on hand. (d) Transportation charges that may have been in- cluded in the cost of material and charged out prior to completing the inventory, or included in the cost prices on the inventory, but not taken into account prior to closing the inventory, should be listed on a separate sheet of the inventory as an exhibit to be deducted from the gross amount of the inventory. (e) The exhibits to be prepared by classes of material and added and deducted from the appropriate classes on the summary of the inventory. (f ) The net amount of the inventory, after adding and deducting the exhibits, to be the basis for adjustment of the material and supply accounts. The adjustments to be handled in accordance with the Auditing Department instructions. USE OF MECHANICAL DEVICES IN DISBURSEMENT ACCOUNTING. 399. The subjoined information regarding the use of mechanical devices in disbursement accounting work is the result of data obtained from fifty- three roads. Names of devices have been omitted, except in cases where a clear description could not be given without indi- cating the name of the device. 198 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 400. Non-listing Computing Machines. Operated by hand pressure on keys, the figures being recorded on dials when keys are depressed. Machines used for multiplica- tion, addition, subtraction and division. Best results are obtained by assigning permanent female operators and training them to operate by touch system. Making and verifying extensions and footings on vouchers, bills, payrolls and statements. Prorating common operating expenses between operat- ing divisions, accounting districts, States and classes of service. Compiling gross ton miles in division accounting offices from wheel reports. Arriving at totals of paychecks and drafts. Totaling requisitions and invoices as a check against adding machine tapes, when list is necessary, to avoid calling items back against tape. Cross footing and balancing monthly statistical sheets to arrive at total for year, avoiding necessity of drawing items off on a work sheet. Compiling "Employees and their Compensation" state- ment by classes of employees for Interstate Commerce Commission annual report. Twelve-column machine used, permitting drawing off hours and compensation at same time. 401. Charts Used in Connection with Non-listing Com- puting Machines. Pay roll table, decimal equivalent of days for 24 to 31 day month. Rate per minute for each hourly rate. Reciprocal table where constant divisor is used. Discount table, showing net of $1.00 after discounts are taken off. Table of values of freight cars and yearly and monthly depreciated value of $1.00 at 5 and 6 per cent. Used in ascertaining value to bill for on cars destroyed on foreign lines. R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 199 402. Central Bureau Non-listing Machines. Non-list- ing machine work centralized in one department in which none but women operators are employed. Practically all computing machine work for entire Disbursement office done in this central bureau. Permits training operators on all classes of work and reduces waste time to a mini- mum. 403. Training Operators for Non-listing Computing Machines. Central computing machine bureau equipped with a number of listing adding machines. Girls, with no previous experience, started on listing machines and after having become proficient are rotated between the listing and non-listing machines ; that is, listing machine operator will spend one week at the listing machine and the next week at the non-lister. 404. Due to difficulty in securing operators, a student course was established. Girls from 16 to 19 years of age with good fundamental education employed and allowed ten dollars a month while learning, which is not considered as a salary, but merely as lunch money and car fare. As students develop, allowance is increased until they are rated as regular salaried operators. Plan is beneficial to carrier as well as to employee by providing some compen- sation while learning instead of being obliged to pay a tuition fee. 405. Adding and Listing Machines. Operated by de- pressing keys and pulling a handle or pressing a bar, if motor driven.^ Records the figures on paper tape or sheets of paper and is used when necessary to have a permanent record of items. Listing open items in proving balances in ledger ac- counts (reconcilements). Avoids drawing off on work sheets and footing work sheets. By using wide machine, voucher bill, paycheck, etc., numbers and amounts can be drawn off at same time. Compile car repair bills. Use specially designed ma- chine, which gives a greater output per day than type- 200 R. A. O. A 1920 SYNOPSIS DISBURSEMENT writer, but has disadvantage in not being adaptable to other than straight routine billing. Purchase invoices posted daily on voucher form in du- plicate, the duplicate serving as a voucher ledger. At same time an accumulated total is arrived at to balance against Division Accountants' and Storekeepers' weekly statements of material. Listing material requisitions by classes, accounts and Accounting Divisions for charge and credit and for sta- tistical purposes. Listing pay checks, time checks, vouchers, etc. Prepare pay and time voucher registers. Post individual equipment cards showing original cost, changes in value, etc. 406. Adding and Listing Machines, with Shuttle Car- riage. Registering, indexing and abstract work. 407. Machines Especially Adapted for Multiplication and Division. Operated by placing levers, representing multiplcand or dividend, in position and turning a crank required number of times, according to numbers in each unit in multiplier or divisor, shifting carriage for each unit. 408. Cannot be used to advantage for addition, but is valuable and a time-saver in arriving at percentages for apportionment of operating expenses and in prorating expenses between States, divisions, etc. Non-listing, -both product or quotient and multiplier or divisor being record- ed on dials. (Brunsviga and Marchant.) 409. Non-listing and operated in same manner as above and for same purposes, except that numbered keys are used instead of levers for multiplicand or dividend. Can be used for addition, but not with any degree of speed. (Monroe.) 410. Non-listing motor driven, operated by depressing keys for multiplicand, multiplier, dividend and divisor, results recorded on dia!s. Carriage is automatically shifted for each unit, ^an be used with a fair degree of R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 201 speed for addition, used to best advantage in arriving at percentages and in prorating expenses. (Ensign.) 411. Non-listing, motor or crank driven. Operated by setting markers for divisor, dividend, multiplier or multi- plicand and turning crank or, if motor driven, pressing bar. Requires but one operation for each unit. Cannot be used to advantage for addition, but time-saver in pro- rating and arriving at percentages. Figures recorded in dials. (Millionaire.) 412. Operators for Multiplying and Dividing Machines. Require no previous experience and can be successfully operated by girls. 413. Non-listing Adding Machine. Operated by setting keys and pulling lever. Inexpensive machine used for general purposes and shifted from desk to desk as needs require. Operated by inexperienced clerks. Non-listing and used for addition only, figures being recorded in dials. 414. Cylindrical Slide Rule. Consists of a cylindrical slide having both rotary and longitudinal movement with- in an open frame- work of equi-distant bars. Slide con- tains two logarithmic scales, one on each side of center. On bars are two other scales arranged in same manner as on slide. 415. Used principally for proving averages in statis- tics and arriving at and verifying percentages and pro- rating revenues and expenses by States, divisions, etc., and in apportioning charges for locomotive repairs to classes of service. Does same class of work as multiply- ing and dividing machines with greater speed, but results are not so accurate beyond four figures. 416. Typewriters. For correspondence, statement work and general use. For statement work equipped with tabulators. Posting index of audited vouchers and bills in loose leaf records. (Rapid fire index.) Car repair bills and voucher checks made with one writ- ing by means of carbon. Original being voucher check and carbon serving as original bill. Same method in ef- 202 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT feet in Purchasing Department to cover purchases of ma- terial and supplies. Equipped with two kinds of type, one plain and one pin- point for drawing drafts and vouchers. Name and ad- dress is written using plain type, amount is written using pin-point type to guard against manipulation. Combines typewriter with check protector. , 417. Typewriter With Adding Machine Attachment. For statement, bookkeeping and other general work where necessary to foot typed figures. Does away with separate operation of footing completed statement after typing. Transcribing and adding record of bills and vouchers. Posting bills collectible in loose leaf ledger (Rapid fire index) from bill register, also posting cash and balancing individuals and companies bills collectible ledger for mis- cellaneous bills, car repair bills and foreign roads over- charge bills. Prepare car repair bills. Writing and balancing pay rolls and pay roll registers. Writing pay rolls and pay checks and totaling pay rolls in one operation. Time books and time sheets audited be- fore pay rolls are written. Orie line protected check used. List vouchers to Treasurer and prepare voucher regis- ter in one operation. 418. Combined Typewriter and Computing Machine. (Moon-Hopkins.) An electrically operated combined typewriter and computing machine with four accumula- tors, adds, subtracts, multiplies and divides and is espe- cially adapted to bookkeeping, statement work and the rendering of bills. Specially built machine for use in compiling information in connection with U. S. war tax. Compiling by lines, record of gross earnings, passen- gers carried and miles run by each car in various lines and balancing daily with Receiving Cashier's record. Compile car repair bills, claim greater output per day obtained .than by use of typewriter with adding machine attachment. R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 203 419. Typewriter Flat Writing. Machines used where statement or record sheets are too large for ordinary wide carriage machine, where inadvisable or impos- sible to roll sheets through machine, or where posting to bound books. Posting ledger charges to primary Road and Equipment accounts by Authorities for Expenditures from tabulating machine-punched cards. Statement and abstract work. Freight Claim draft sheets. 420. Typewriter Cyclometer. Attached to typewriter to record output and determine efficiency of individual operators. Records number of key and space bar strokes. 421. ILine-a-Time. Attached to desk of typist directly behind typewriter and facing operator. Equipped with a lever operated guide for following the line, eliminating the necessity of using a ruler or other flat instrument to follow line and guard against errors when transcribing. 422. Electric Sorting and Tabulating Machines and Card-Punching Machines. Operated by punching spe- cially printed cards, figures being used to indicate infor- mation. Cards are sorted mechanically and run through tabulator to obtain totals. A number of totals may be obtained in one operation. Operated successfully by as- signed women operators. Condensing charges to Operating, Road and Equipment and other accounts from Departmental distributions of labor, material, supplies, fuel and stationery and distribu- tion from bills, vouchers and journal entries. Condensing revenue by accounts and by States and classes of service. Condensing charges to Operating Accounts by Operat- ing Divisions, Accounting Districts, States and class of service for statistical purposes. Condensing charges to Road and Equipment accounts by A. F. E/s for preparation of statement of charges by authorities and for posting by machine in ledger as a basis 204 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT for check of completion reports required under Federal Valuation, Order No. 3. Condensing wage statistics for annual reports to Inter- state Commerce and State Railroad Commissions. Compiling basic statistics covering train, locomotive and gross ton miles, special statements of train tonnage performance, tonnage and fuel performance by individual enginemen and classes of engines. Equipment record statistics. Assemble by classes of traffic and States, loss and dam- age and overcharge claim payments and analyze personal injury accounts. Individual yard operation reports. Assemble time of Enginemen and Trainmen and pre- pare pay rolls, also compile wage statistics for this class of employees. Prepare Mechanical Department pay rolls and distri- bute the charges. Compile statistics showing cost of re- pairing individual parts of individual locomotives. Ab- stracting of distribution by States and Divisions ; and for Interstate Commerce Commission accounting require- ments. (Central Bureau.) Comparative analysis of Overcharge and Loss & Dam- age Claims paid, divided to show commodities and classes or causes. Comparative statement of labor or pay roll cost by Departments. Statement of Material purchases during month. 423. Phonographs, Dictating, Transcribing and Cylin- der Shaving Machines. For general correspondence pur- poses. Letters dictated into machine and recorded on wax cylinders. Cylinder given to operator, who tran- scribes, using a machine equipped with transcribing dia- phragm. Eliminates time lost by stenographer when taking dictation direct from correspondent. After having transcribed letter, cylinder is shaved and used over again. R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 205 424. Central Bureau for Transcribing. All transcrib- ing done in Central Bureau. Cylinders are collected at stated periods and delivered to Transcribing Department. 425. Letters transcribed on piece work basis at a fixed price per letter. Telegrams and mailgrams dictated on separate cylinders to permit preferred attention and expe- dite transcription. 426. Mimeograph Duplicator. For obtaining a number of copies of circulars, statements, etc., by means of sten- cils cut on typewriter. 427. Dermatype Stencils. Used when an unusually large number of copies are required. Stencils can be cleaned and filed away and additional copies may be struck off when desired. 428. Cutting Stencils. Carbon copy made at time sten- cil is cut to facilitate comparison with original draft. 429. Gelatine Duplicator. For preparing a small num- ber of copies of circulars, statements, etc. Statement or circular to be duplicated is prepared either by hand or on typewriter with specially prepared ink or ribbon and ap- plied to gelatine surface. Copies are then obtained by applying blank sheets to impression left by original or master sheet. Duplicating surface comes in rolls and after one surface has been used a new one may be obtained by turning a handle. 430. Clay Duplicator. Clay composition contained in a tray. Can obtain from 5 to 50 copies. Copies obtained in same manner as on Gelatine duplicator. 431. Multigraph. For getting out printed matter. Requires setting of type. 432. Photography. Reproducing camera for obtaining photographic reproductions of statistical sheets, vouchers, bills, waybills, etc. Will permit of reduction in size at time of reproduction. 433. Addressing Machines (Motor Driven). For rapid addressing of envelopes, printing names on time slips, time rolls, etc. 12 206 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT Preparing time slips, time rolls, pay rolls and inserting names on pay checks. Addressing envelopes. 434. Rapid Mail Opener. For opening incoming mail. 435. Numbering Machines. For numbering consecu- tively drafts, vouchers, bills, etc. 436. Combination Dating and Numbering Machine. Dating and numbering consecutively, vouchers in one operation. 437. Clock Time Daters. For stamping date and time received on correspondence, statements, etc. 438. Radial Distributor. A fan-shaped device with receptacles into which papers are dropped when sorting either in alphabetical or numerical order. 439. Signagraph. Used largely by paymasters for signing pay checks. Device permits signing a number of checks at one operation. 440. Check Protectors. For inserting amounts on pay checks, drafts and vouchers to guard against manipula- tion. 441. Cancelling Machines. Motor-driven for cancel- ling, by small perforations, paid pay checks, drafts, vouchers, voucher attachments, etc. Dies can be set to show date of payment. Hand-operated, cuts a round or square hole. 442. Air Tubes. For transmitting telegrams by means of carriers through tubes to and from Telegraph Office, also for sending special letters (relayed through Tele- graph Office) to other offices in building. 443. Automatic Electric Elevator. For transmitting mail, vouchers and other items between offices of the Ac- counting Department and between offices of the Account- ing Department and the Treasury Department. Operated by pressing a button. Car is controlled from and may be stopped at any floor. 444. Electric Mail Elevator. Operated between central mail room and all floors in General Office building. Used R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 207 for delivering large quantities of mail to and from mail room. Car is controlled from mail room. 445. Mail Chute. Leading to central mail room. Let- ter drop on each floor and small quantities of outgoing mail are sent to mail room through chute. 446. Applying U. S. Stamps. Stamps applied on out- going U. S. mail for entire General Office in central mail room by means of machines. Each office encloses its own mail, using a special envelope for U. S. mail. Machines used for sealing letters and applying stamps to outgoing mail. Capacity from 6,000 to 9,000 envelopes per hour. Electric sealing wax pot. Postal scales for weighing mail. 447. Pencil Sharpeners. Placed at convenient points in office. 448. Spool-o-Wire Paper Fastener. For fastening pa- pers together. Makes staples from length of wire wound on cylinder inside machine. Automatic feed paper fastener for files containing few sheets. Makes long narrow clip. (Hotchkiss.) 449. Rubber Stamps. Rubber stamps are very gener- ally used to save time of writing. Principal uses: Ad- dressing envelopes in advance of use when addressing ma- chine is not available, stamping date received on inbound mail, reports, vouchers, etc., captions of accounts fre- quently used, instructions as to prorating on sheets sent to computing machines. 450. Time Clock Recorders. For recording on cards time of arrival and departure of clerks employed in office. For obtaining record of time work was started and com- pleted in connection with output of non-listing machines and determining efficiency of individual operators. 451. Trucks. Used to collect books, pay rolls, vouchers, etc., requiring vault protection at close of day. Truck boy makes round of departments, avoiding necessity of clerks from each department making trip. Books dis- tributed by truck boy each morning. 208 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 452. Paper Punch. Hand power, adjustable, for per- forating papers for filing purposes. 453. Binders. For binding pay rolls, vouchers, etc., using heavy, hinged cardboard binding sides. Holes for binding purposes cut in records by drills, either hand or motor driven. 454. Buzzers and Call Bells. Very generally used for calling clerks and Department Heads to office or desk of Auditor, Assistant Auditor and Chief Clerk. 455. Inter-Communicating Telephone System. Con- necting Chief and Head Clerks' desks with Auditor and with each other. Operates independently of main tele- phone exchange, but cqnnected with it for outside calls. 456. Dictagraph Interconversing System, Master Sta- tion in Comptroller's office to the several branches of the Accounting Department and in the individual office, the Auditor of Disbursements with his Assistant, the Chief and various Head Clerks. 457. Each Bureau Head equipped with a telephone permitting connection with any other Department in Gen- eral Office Building or outside. Supplemented by an auto- matic inter-communicating system permitting communi- cation direct between Auditor of Expenditures and each Bureau Head or Bureau Heads with each other. Permits calling each individually or collectively. 458. Mail Carriers. Used in transmitting mail between Disbursement Office and offices of Division Storekeepers and Division Master Mechanics. Mail is placed flat in car- rier without enclosing in envelopes. Carrier is made of heavy cardboard covered with canvas and has a double flap, on one of which is printed Disbursement Office ad- dress, and on other address of Storekeeper or Master Mechanic. 459. Pay Roll Cases. Locked boxes with reversible cover on which addresses are painted, used for transmit- ting pay and time rolls between maker of roll and Dis- bursement Office. R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 209 460. Visible Card Index File. Used to post time of Transportation Department employees. Posted daily to cards, name of employee in plain sight at all times. (Can be adapted to other card systems such as employees rate cards, contract and lease cards, etc.) 461. Wage Tables. Hourly, daily and monthly rates, for computing earnings of employees and for verifying extensions of rates on pay rolls. Train and Enginemen's rate sheet. Earnings com- puted from 1 to 100 minutes for each train, engine and yard rate. Used in figuring overtime. Hourly rates for each monthly rate for a 24 to 31 day month. Used for computing overtime earned by Train- men who are paid at a monthly rate. Time after which overtime accrues on train runs 100 to 199 miles in length on speed basis of 12^ miles per hour. Chart showing number of trips made in passenger and way freight service in 28-30 and 31 day month and earn- ings per full month for each member of train crew. Used largely to determine earnings when less than full month is worked on monthly paid runs. 462. Calculating Tables. For rapid computation of mileage, per cents, etc., principally used in application of fuel prices, applying rates to number of tons of coal issued during the month to arrive at value chargeable to ex- penses by Lines and States. Lumber calculator. For computing and verifying board measure. Freight Tax Computer. Showing amounts to be col- lected under the war revenue tax for transportation of shipments. Charts used in connection with statistics showing amounts chargeable through construction and for record of A. F. E.'s. 12-year graphic chart. 1-year statistical chart. 210 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT For computation of rail tonnage showing tonnage of rail from 1 to 100 feet on rail ranging from 56 pounds to 90 pounds per yard. 463. Numbers Assigned to Indicate Class of Service. Voucher, pay roll, etc., charges assigned to service, i. e., Freight, Passenger, Common, etc., class of service being indicated by a number following the account number. Charges to account 201, for example, are shown 2011- 2012-2013, last figure indicating class of service. 464. Numbers Assigned to Regular Train Runs. To avoid writing points between which trains run, nn time rolls, a number is assigned to regular scheduled runs and number only is shown on roll. 465. Numbering Bills and Vouchers. Series started first of each year and vouchers numbered consecutively, beginning with number 1. Allowance made each month for overlapping numbers. Prevents misfiling and reduces work of filing to a minimum. 466. Series started first of each month and vouchers numbered consecutively, beginning with number one. The month and year are indicated as such. 467. Consecutive numbers started first of each year, odd numbers used for January and even numbers for Feb- ruary, etc. Prefix number used to indicate year. 468. Bills and Vouchers. Material and supplies and car repair bills and vouchers prepared by Shop Account- ant. Before transmitting to Auditor, items are listed on loose leaf bill and voucher register sheets which accom- pany bills and vouchers to Auditor and form part of Au- ditor's record, requiring no further writing. Bill and voucher numbers assigned to Shop Accountant by Auditor who uses same numbers as his own. Car repair bills not sent to Auditor, but forwarded direct to Foreign Lines by Shop Accountant, list only being sent to Auditor. 469. Preparation of Pay Rolls. Time posted to time sheet by Foremen in Transportation Department, all de- tails being shown. Extensions made on time rolls and pay rolls compiled from time rolls, no details of time, rate, R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 211 etc., being shown on pay rolls. Time and pay rolls sent to Auditor's office for verification. Same method for Train and Engine rolls. 470. Semi-monthly Pay Rolls. Duplex form used, names of employees being entered on pay roll once a month. Amount earned in second period entered on car- bon copy of first period roll. 471. Station Expense Roll. To reduce number of vouchers in connection with Public Utility Companies' bills, such as light, water, etc., and to insure quick pay- ment in order to obtain discount, agents are authorized to pay bills as presented and list them on an expense roll which is forwarded to Auditor. Auditor issues non-nego- tiable draft to agent for total amount of payments, agent remits as cash to clear his accounts. Same method is applied to other authorized station expenses. 472. Employees' Expense Accounts. To expedite pay- ment of amount due employees for money expended in company service and reduce number of vouchers. Ex- pense accounts, for all men under his jurisdiction, are sent to Department Head direct and recapped on a special form in triplicate. One voucher drawn in favor of Treas- urer for total of all expense accounts. Copy of recap and original expense account statements sent to disbursement officer ; original and duplicate of recap sent to Treasurer, who issues checks for amount due each employee. 473. Payment of Expense accounts made by check. Checks drawn by Department Heads and forwarded, to- gether with expense statements, to Auditor, who, after audit, forwards checks to payee. Treasurer relieved by blanket voucher drawn by each Department Head. 474. Quick Payment Ticket. For immediate daily pay- ment of laborers, especially large bodies of men employed temporarily for special purposes. Ticket is issued to men when they start work, and Timekeeper indicates by a spe- cial die punch work done, total hours worked and rate paid. Ticket cashed upon presentation to Paymaster, 212 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT amount earned being entered on ticket by Paymaster's clerks. 475. Rail and Ties in Transit. Cards are prepared, one set for forwarded and another set for received rail and ties. The two sets are matched and unmatched cards rep- resent in-transit items which are followed up. 476. Skeletonized Blanks. Bills collectible, vouchers and department bills and invoices covering regularly re- curring items, are skeletonized on duplicating machine, leaving blank spaces for date, amount, percentages, etc., and a year supply struck off. Produces standard results, reduces possibility of error and avoids considerable work of preparing pencil drafts and checking and rechecking data monthly. 477. Form Letters. Standard printed forms with num- bered questions and answers. Used to avoid writing let- ters. Clerk inserts name and address and pencil checks proper item. Used largely in Bill and Voucher Depart- ments. 478. Mimeographed standard letter forms. Used to avoid dictating letters. Special blank is prepared by cor- respondent as instructions to typist indicating form to use and data to insert. 479. Care of Records. Voucher papers filed in all steel cabinets of the vertical type. Claim less expensive than old-style binder and prevents mutilation and turned edges. 480. Central Filing Bureau. All correspondence, leases and contracts filed in a central bureau. Insures uniform- ity in filing, complete files and avoids having each sub-de- partment maintain separate files. Files are obtained by request slips signed by sub-department head. 481. Central "Bring-up" File. Papers which employee wishes brought to his attention at some future date for action, sent to central filing bureau, where they are filed in a special "bring-up" file in proper date order. R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 213 LOSS AND DAMAGE CLAIM AUTHORIZATION BLANK. 482. As a means of facilitating the ready identification of the authorization blank when attached to claim papers, R. A. O. A. Standard Form No. 200 loss and damage claim authorization blank should be printed on salmon colored paper. STANDARD FORM FOR RENDERING OF BILLS BY FIRMS FROM WHOM MATERIAL IS PURCHASED. 483. The adoption by the carriers of a standard form for rendering of bills by firms from whom material is purchased should result in the material and supply firms, from whom many purchases are made, printing their own supply of the standard form for rendering their bills, instead of requiring the carriers to furnish the forms. For this purpose the Railway Accounting Officers Associa- tion recommends R. A. 0. A. Standard Form No. 201, size 8^x11 inches. STANDARD FORM OF BILL BLANK. 484. Carriers are urged to use the standard form of bill blank, R. A. 0. A. Standard Form No. 206. R. A. O. A. STANDARD FORM NO. 202, REGISTER AND INDEX OF MISCELLANEOUS BILLS PAYABLE OR RECEIVABLE. 485. This form is intended to fill the requirements of a register and index of all bills, other than those of a re- curring character. It contemplates the registration of each individual bill rendered against the carrier and means, in effect, a ledger account with each concern with which the carrier does business. 486. Arrangements may be made with the Purchasing Agent to transmit a copy of all invoices received to the Accounting Department for record in this register, and similar arrangements could be made with all other depart- ments for bills handled by them. When the original bill is received in the audit office, either for voucher or cov- 214 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT ered by voucher, it should be checked against this record to detect duplication, and when finally audited, the audit or file number of the voucher should be inserted in the appropriate column, indicating that the amount opposite that number had been paid. At any time, an adding ma- chine list of the open or unpaid items would indicate the Carrier's liability from this source. This voucher num- ber would also supply the place of the ordinary index, and would make any additional indexing unnecessary. Prop- erly applied, this method would prevent absolutely dupli- cate payments, and appears to be the only practical method to accomplish that end. The sheets are of the "loose leaf" variety, and the record may be perpetuated indefinitely. R. A. O. A. STANDARD FORM NO. 203, REGISTER AND INDEX OF RECURRING BILLS PAYABLE AND RECEIVABLE. 487. This form is intended to fill the requirements of both register and index of recurring bills, both payable and receivable, of all characters. Space is provided in which to state the nature, location, and description of the property or facility affected, and if covered by an agree- ment or contract, to state the terms. This will afford a ready means -for checking bills payable when received, and bills receivable, when rendered, to ascertain their accuracy in accordance with the terms of the contract. 488. When the bills have been properly registered, the record affords a comparison of the monthly amounts, and enables quick detection of fluctuations which might require investigation. This, when correctly applied, will prevent the inclusion of improper items on bills payable, and the omission of any regular items on bills receivable. Every sheet provides for regular monthly bills covering a period of four years and as it is of the "loose leaf" style, the record may be indefinitely perpetuated by inserting addi- tional leaves behind the first, after the latter is filled up. R. A. O. A. 1920 SYNOPSIS DISBURSEMENT 215 The second and additional sheets need not carry the infor- mation at the head of the first sheets as that will suffice for the entire record of any particular arrangement. 489. The record will prevent the duplication of bills and will act as a reminder to prepare promptly bills receiv- able, and to trace for delayed bills payable. It will also furnish quick information as to the cost, by periods, of operating or maintaining any joint facility or other ar- rangement, for which bill is rendered at regular intervals. When bills payable are vouchered and audited, the inser- tion of the audit or file number in this record makes it an index, superior in many respects to the average index now in use. VOUCHER FORM OF. 490. Carriers should use the Standard Form of Voucher, R. A. 0. A. Standard Form No. 207. 216 R. A. O. A. 1920 SYNOPSIS DISBURSEMENT R. A. O. A. STANDARD DISBURSEMENT FORMS. 491. R. A. 0. A. Standard Disbursement Forms, shown on the following pages, are indicated below : 200. Loss and Damage Claim Authority. 201. Invoice for Material. 202. Register and Index of Miscellaneous Bills. 203. Register and Index of Recurring Bills. 204. Detail Report of Disbursements under A. F. E. 205. Abstract of Charges to A. F. E. 206. Bill (Original, Duplicate and Triplicate). 207. Voucher (Pay part and Record part) . 208. Draft. g ' *: d d % o> U rt ^ i * E EH "b 12 1 c u 1 1 w d d . 1 | a rt 2 d M ^ U U O 1 ^ d IS c" g U UN c f c Z M -c O U -2 .1 d > "u 3 "3 c i CO c CO t> 1 ^ 4 ^ -^ b i 5 o "oo 1 - < c^ E 'S jd .1 1 1 c c he c 'x c o 1 U ^ -d t b(D IjL X r C? ^ -3 ! < 2 i 3 S "S Ipl fill 1 i Id Q U S" 3 | 41 "I s - Z <-i-i g *j g !!{! 8 S i z | I 8 111! Q < . -1.2 r : IjEf $ M u 1 '* ! ^ : *o i l|l=8, J 5 '& i !:g|i sl-sl *"! K < < 1 ' v rt I ^ - 3 13 tc c S5 u U CH h C V U U I .a g SL ^ o ~ " "S o-s S-S s i g 1 1 T ll . 38 U o c 1 *O c 1 Hjh~h c o ^ HH U ~ H 1 -C rt D^ o ^ o -o ^ J g z ^^ ^ -*- 1 6 *2 V-l "O H w p j o U t> ^ ^ *ri S P " c ! i < R. A. O. A. Standard Form No. 201 Size SMsxll To be made in triplicate. .RAILROAD Bought of. John Doe & Co. Slabtown, Ga. MATERIAL LISTED BELOW: P. A. Order No._ -- Requisition No. Consignee Destination F. O. B. point Shipped from -Date Terms* [ Cash discount % if paid by 1 Or, Date of this Bin Shipper's Bill No. Record No. Check f Freight O , . .< Express O Parcel post O How shipped | Dray o Messenger O Car No.__ _ Initials. .. This bill should be rendered in tripl'cate and mailed with Bill of Lading or Shipping Receipt attached, to the Purchasing Agent, immediately after shipment of material. DESCRIPTION OF MATERIAL UNIT QUANTITY PRICE PER UNIT AMOUNT SPACE BELOW RESERVED FOR USE OF RAILROAD Checked as to - I | Acct Dept Material described above received P. A. Order No in good order : (Signed) Requisition No. Prices and F. O B Point (Title) Extensions and footings f Rec'd. by P. A. Month of V Ret'd by outside office Voucher No Q m 3 ri> E o I S re 5 = o 2 O a) D a O o Q 8 * !! H Z Z 111 a M i^-,2 M^c^ WSfl REGISTER & INDEX OF RECURRING BILLS ' HDI- noo H 1 }u uad: ODD' a 3 Xu t)BJ do uc q uau uu din! n[OD o p W P U! j OJ W ate heading) ! 1 1 1 E 1 o 1 "1 .2 I a ! I j nd Equipme 1 I Detailed Amount CP >A[0 .Ul ipsj ,. pa ISO M ULU iioo = !M u. )Blf M }IU J9 5so <>H ULU h[OD s>q u. 181? It CM an 1 (y 9 ', ^o . '.. pun a,, ,,t(D ?., E q ms :uui nioD stq "' pajE 1L31S P i un V 1BH. ' 1 J ia uon PPV rp 'V snq I pa p tqV uaui ;iu 8JI} n jo a.. ssi J aq 3H UUJ ,.si T1IOD aiuj niac 1^ | DETAIL OF ITEMS v Ul -JiJO putu M ^ 3JC k w. )Eq f-i }i * 1 sa uaiu ajaa ss w aoj a J31 1 S-, rao BUI auia .qs IAI1 maj MDE; uos 'si J0[ P om im PV Ul.^ udc! n a MS e 01 !P J< suw Jj; DDK njoo SUI pad 3ui oaii "off S}!U e ai V 1 E j H Totals Previously Charged 3 | O ui3 BJV 3ui[ Uifl 13 50142. ..A. F. E. No. DESCRIPTION AND LOCATION OF WORK Central Division Replacing present gasoline storage tanks with larger ones Wisconsin... State Crossroads and Slabtown _- 13 Valuation Section DISTRIBU INVESTMENT IN ROAD Line No. Voucher or Bill J umber Voucher in Favor of Journal Voucher for: Bill Against Whom Total nvestment in Road Sngineerin Water Stations Fuel Stations Roadway Buildings P o n,v//A.D y To ftjts-t/j -r 10 t i ff vCi. T&A/^&P. /MAf/t JL .V ii V ^o p 3 u f 7o-r>L<3"/n/_/y/J* (^3 ^ fejb " It ' 40 p T^ T y*,_7W,/.A1o.s. 7 ^-3 v tv "< l^ t^ tfl ^T "?v yi ^ u 3*4 3*- 37 3 J" 1 ? ^; *f /4 y-y L i XV 15 *y i?a Of Hi. ft *2 >o 2 Pf> ir i4 1,1 If ->.f }ft ot t&s. *o O6 /j *'" * s/ Iftfl 96 00 Of i^ 10 /*c CO 3_fc 11 ?V, -ii- 1^ 1* -j 'l V. ' . f , 4. ^ *> 6 f*'. *J * R. A. O. A. Standard Form No. 206 Size 8%x7 inches (ORIGINAL) Bill No (Quote when remitting.) Month's Account _r Dept. No Date Made 19. To NORTH AND SOUTH RAILROAD COMPANY, DR. (MAKE REMITTANCE TO TREASURER, N. & S. R. R. CO., SLABTOWN, GEORGIA) Form to be printed in triplicate Original for collection ; Dupli- cate for Audit Office copy ; Triplicate for maker. Duplicate only to show certifications and approvals required by individual carriers. (Size 8%x7.) Distribution : For further information address, Auditor, N. & S. R. R. Co., Slabtown, Georgia. R. A. O. A. Standard Form No. 206 Size 8%x7 inches (DUPLICATE AND TRIPLICATE) Bill No _ (Quote when remitting.) Month's Account Dept. No Date Made 19 To NORTH AND SOUTH RAILROAD COMPANY, DR. (MAKE REMITTANCE TO TREASURER, N. & S. R. R. CO., SLABTOWN. GEORGIA) Distribution : Checked as to p r j ces Certified _ _ Extensions (Title) red Approi Footings --- - (Title) Contract - -- Approved (Title) ApproT fed (Title) I Auditec (Tine) FOR No. REGISTERED MO. YEAR Correct : Approved for payment: Auditor Pay to the order of Washington, D. C. To In Settlement of Above Account. NORTH & SOUTH RAILROAD CO. Treasurer NOTE. The above is the pay part as it appears folded over the record part. In printing, the pay part would be reversed ; that is to say, the pay part would be printed upside down so as to bring it in the proper position when folded over the record part for writing. The pay part is to be the only printing appearing on this side of the form. B. A. O. A. Standard Form No. 207 Pay part 8%x3% inches. Record part 8%x7 inches. If large size is desired, use: Pay part 8%x7 inches. Record part 8%xll inches. >z as o >. S p < j * 3 iij s ! o , !L K < o "" z * R. A. O. A. Standard Form No. 207 Q ~ Ul " . Pay part 8%x3^ inches. Record part 8^x7 inches. If large size is desired, use: 8 nO Pay part 8%x7 inches. Record part 8%xll inches. Q H J W J 5 * ~ m o 1 S S I > 0. < . UJ UJ 2 Z I S ; 1 s s NOTE. The pay part is to be printed on the reverse side of the above portion, folded, the spaces on the pay part corresponding to the record part below would When come UJ Q M - I Z > . h U I E exactly over them, so that by use of a carbon, whatever is written on the pay pai appear in the corresponding spaces on the record part. t will FOR To REGISTERED No. MO. YEAR Dr. DISTRIBUTION ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT TOTAL Space for Approvals. u X m OLLARS, UDITOR. M Q < u Z E ( J 3 ^ i Q ^. u ^ ^ K 4 ^ h f^A a: T" r L j H P Z m i Q LL ^ < (T < K U Q. 2 U Q o r J^ QJ m m u ( o Q i . < u U 1 a j