te 
 
 GIFT OF 
 
R. A. O. A. 
 1921 SYNOPSIS 
 
 OF 
 
 DECISIONS AND RECOMMENDATIONS 
 RELATING TO 
 
 FREIGHT, PASSENGER, DISBURSEMENT 
 AND TERMINAL ACCOUNTING 
 
 JULY, 1888, TO JUNE, 1921. INCLUSIVE 
 
 PRICE $1.00 
 
 ^.,::' . 
 
 PUBLISHED BY 
 
 RAILWAY ACCOUNTING OFFICERS ASSOCIATION 
 M 1116 WOODWARD BUILDING 
 
 WASHINGTON. D. C. 
 
<// 
 
 The efforts of the Railway Accounting Officers Association 
 are devoted to the advancement of railway accounting, as a 
 science and as a profession. The Railway Accounting Officers 
 Association is the medium through which the accounting offi- 
 cers become articulate and es^aess the finest and best they 
 have ever known or experienced. 
 
FOREWORD 
 
 The R. A. O. A. Synopsis was originally intended as a 
 reference book for railway accounting officers, inasmuch as 
 it makes conveniently available those R. A. O. A. rules or 
 recommendations that are constantly or frequently used. 
 
 In recent years, however, the Synopsis has been, to some 
 extent, utilized for educational purposes among clerks, agents, 
 and others. It has, in various ways, been used by those who 
 are not altogether familiar with the work of the Railway 
 Accounting Officers Association, and especially the purposes 
 of the Synopsis. 
 
 The justification for this foreword is an attempt to be ex- 
 planatory and informing for some of those who lack famil- 
 iarity with the arrangement and objects of this book, although 
 it may incidentally also result in reminding some of those 
 who are already fully conversant with the Synopsis. 
 
 This book is divided into four principal sections, Freight, 
 Passenger, Disbursement, and Overcharge Claim Rules ; those 
 sections being according to those particular divisions of 
 railway accounting work. 
 
 The Freight, Passenger, and Disbursement sections are 
 subdivided as between those rules that are mandatory upon 
 carriers, and those rules that are recommendatory. 
 
 The R. A. O. A. Overcharge and Agency Relief Claim 
 Rules are mandatory. 
 
 Following each section are the standard forms relating 
 to that class of accounting work. Those standard forms are 
 the result of much study, are based on experience, and will 
 usually be found adapted to all, or substantially all, conditions. 
 
 Economy in printing is usually attained by the use of those 
 standardized forms. 
 
 Reports, statements, or other interline forms, when uniform 
 in size and standardized in arrangement, usually lessen cler- 
 ical labor, and are the source of convenience in filing and using 
 
 3 
 
 445219 
 
4 1'OREWORD 
 
 such reports, statements, or interline forms, by carriers re- 
 ceiving them. 
 
 As its title implies, the R. A. O. A. Synopsis is a brief state- 
 ment of the recommendations of the Railway Accounting 
 Officers Association. The brevity that has been generally 
 maintained throughout the Synopsis will probably make it 
 somewhat difficult reading for some, but patience must be 
 exercised in this connection for the reason that brevity is 
 necessary, in order to keep the book within a reasonable size. 
 
 Credit for all that is worth while in this book belongs to 
 the railway accounting officers, in general, and to those who 
 have served on R. A. O. A. committees, in particular. My 
 part has been merely to gather in the floral gardens of 
 railway accounting some of the flowers which are growing 
 in profusion and which have been planted, cultivated and 
 developed through the efforts of the railway accounting 
 officers. 
 
 Suggestions, criticisms, and comments that may assist in 
 improving future issues of the Synopsis will be welcome. 
 
 E. R. WOODSON. 
 1116 Woodward Building, 
 
 Washington, D. C. 
 June 14, 1921. 
 
FREIGHT INDEX 
 
 PARAGRAPH 
 
 Abbreviations in description of freight on waybills 196 
 
 in waybilling "Order" shipments 176 
 
 Abstracts and division statements 19 
 
 and division statements, copies of 20 
 
 Abstract of interline switching waybills issued 109 
 
 of interline switching waybills received 110 
 
 of interline switching waybills received, copies of Ill 
 
 of interline switching waybills, settlements on 112, 113 
 
 of interline waybills received 233, 234, 235 
 
 Absorbed switching charges 115 
 
 Acceptance of corrections by junction agents 80 
 
 Account, in-transit balancing 210-216 
 
 Accounting and collection of proper revenue, responsibility for. . . 7 
 
 arbitration committee, interline freight 51 
 
 work, mechanical devices used : 247 
 
 Accounts, station freight, daily system of 97 
 
 Adjustment between carriers on overcharges on government 
 
 freight 145 
 
 of charges collected from consignee on astray freight waybill . 37, 38 
 
 of differences in advances or prepaid 206 
 
 in interline freight settlements 160 
 
 of light weights placed on waybills and audit office 
 
 records 149 
 
 of differences resulting from settlements for misrouted freight. 1 25 
 
 of errors in interline freight settlements 26 
 
 of uncollectible charges, procedure for 165 
 
 of waybill for prepaid shipment erroneously billed or insuffi- 
 ciently prepaid 15,16 
 
 for differences in advances and prepaid 7 
 
 Advances and prepaid, adjustments for differences in 7 
 
 balancing local 210-216 
 
 telegraphic advice of amounts of 21 
 
 corrected or items prepaid, waybill correction for 7 
 
 of waybill, collection of undercharge in 173 
 
 disposition of undercharges in 172 
 
 notification of undercharge to creditor road 171 
 
 payment of undercharge in 174 
 
 undercharges in 167 
 
 or prepaid, adjustment of differences in 206 
 
 refund of undercharges by agent 168, 169, 170 
 
 5 
 
6 FREIGHT INDEX 
 
 PARAGRAPH 
 
 Advice, telegraphic, of amounts of advances and prepaid 21 
 
 telegraphed of change in delivery 9 
 
 telegraphic of freight revenue proportions 21 
 
 Agents, direct correspondence with ' 231 
 
 junction, acceptance of corrections by 80 
 
 Agent, refund of undercharges in advances by 168, 169, 170 
 
 Agents' relief claims covering charges for short freight 90 
 
 Agents, use of daily reports of 98 
 
 Allocation of revenues, basis for 94 
 
 Amount for correction, minimum 22 
 
 Attention, preferred, to arbitration papers 61 
 
 Audit office record of light weight and that placed on waybills, 
 
 adjustment of differences between 149 
 
 Authority blank for loss and damage claims 232 
 
 for corrections to be shown on waybills 18 
 
 for divisions shown in space provided 24 
 
 Application for assignment of code numbers 222 
 
 Apportionment of arbitration fee 67 
 
 Arbitration Committee, completion of work 53 
 
 duties of 54 
 
 equity powers of 55 
 
 interline freight accounting 51 
 
 substitution in case of interest 52 
 
 procedure in arbitration 66 
 
 Arbitration, communications between arbitrators and interested 
 
 carriers 59 
 
 fee. 64 
 
 fee, apportionment 67 
 
 fund, disposition of 65 
 
 lack of cause for 56 
 
 method of forwarding papers for 63 
 
 numbering papers for 58 
 
 papers, preferred attention to 61 
 
 papers returned to requesting carrier by interested carriers... 62 
 
 procedure of Committee 66 
 
 refusal to submit statement for 60 
 
 statements submitted for 57 
 
 Arrival notice, form for 132 
 
 Assessment of freight charges, weights used 187 
 
 Assignment of code numbers 222 
 
 Assistance to destination carrier in making collections or refunds. 164 
 
 Astray freight, collection of charges prior to receipt of waybill. . . 121 
 
 definition of 116 
 
 form for 117 
 
 less carload, waybilling 118 
 
FREIGHT INDI'.X 7 
 
 PARAGRAPH 
 
 Astray freight, matching with waybills at destination 88, 89 
 
 over report on 119 
 
 Astray freight waybill, adjustment of charges collected from con- 
 signee on 37, 38 
 
 correction to cancel charges on 122 
 
 Astray freight waybills, settlements for 121 
 
 without charges, reporting 120 
 
 Astray less carload freight, waybilling 118 
 
 Balances, net, of correction accounts, summary of 28 
 
 Balancing in-transit account 210-216 
 
 local advances and prepaid 210-216 
 
 Bases, division, simplified 179, 180, 181 
 
 percentage, for division of revenue 179, 180, 181 
 
 Basis of settlement 32 
 
 Bill of lading for prepaid shipment by credit patron 13 
 
 government 139 
 
 prepaid, charges not collected 131 
 
 receipted for prepaid shipment 14 
 
 Bill for services on diverted freight 241 
 
 Bills of lading and shipping orders, preparation of 236 
 
 cancelled. . . T 177 
 
 " Order," plan of checking 177 
 
 prepaid, preparation of 130 
 
 shippers' forms 127 
 
 signatures and endorsements 129 
 
 uniform forms for 126 
 
 Blanks 3, 73 
 
 for daily reports of agents 99 
 
 Blank, authority, for loss and damage claims 232 
 
 for Astray Freight 117 
 
 uniform, of freight bill 132 
 
 Bureaus, Inspection, undercharges collected by 244, 245 
 
 Cancelled bills of lading. 177 
 
 Car initials and numbers in transfer of freight, record of 191 
 
 location of when l.c.l. waybill is separated from freight 198 
 
 location of when waybills are received 182 
 
 movement, information on waybill 193 
 
 numbers and initials in transfer of freight, record of 191 
 
 numbers, original, on waybill 189 
 
 Carload shipment, separate waybill for each 184 
 
 Carrier, destination, assistance in making collections or refunds. . 164 
 intermediate, reporting waybill for failure to deliver shipment 
 
 to connection 47 
 
 transportation responsibility in interline switching 102 
 
 Carriers bound by mandatory rules 1 
 
8 FREIGHT INDEX 
 
 PARAGRAPH 
 
 Carriers delinquent in issuing correction accounts, notice to .... 25 
 
 destination losses not to be borne by 163 
 
 intermediate, safeguarding revenues of 226 
 
 interested and arbitrators, communications between regard- 
 ing arbitration 59 
 
 Cars, empty, movement of 238 
 
 empty tank, movement of 239 
 
 freight, record of light weighing and stenciling of 148 
 
 home, forms for reporting stenciling and light weights of. ... 150 
 
 method of reporting light weight and stenciling 151, 152 
 
 permanent record of light weights on 153 
 
 Cashier's memorandum, form of 132 
 
 Cause for arbitration, lack of 56 
 
 Change in delivery, telegraphic advice 9 
 
 Changes, incorrect, in transfer freight bills 78 
 
 in freight charges, waybill corrections for 10 
 
 Changing the rules, procedure for 49 
 
 Charges collected from consignee on astray freight waybill, ad- 
 justment of 37, 38 
 
 demurrage, receipts for f 135 
 
 for portable heaters , 95, 96 
 
 for short freight, agents' relief claims covering 90 
 
 for transportation, responsibility for collection of 156, 157 
 
 freight, on rebilled shipments 187 
 
 waybill corrections for changes in 10 
 
 weights used in assessment of 187 
 
 icing 69-72 
 
 miscellaneous, on freight bills 134 
 
 on government freight, receipts for 146 
 
 on interline waybills, reduction of 12 
 
 on waybills and transfer freight bills, itemizing 197 
 
 not collected on prepaid bill of lading 131 
 
 on astray freight, collection of prior to receipt of waybill.. . . 121 
 
 on astray freight waybill, correction to cancel 122 
 
 on freight bills, signatures for receipt of 133 
 
 on government freight, responsibility of collection for 143 
 
 refrigeration 69-72 
 
 on reconsignmcnt of shipment, correction of 237 
 
 on waybill 237 
 
 stop-off 200 
 
 stop-off, payment of 200 
 
 switching, absorbed 115 
 
 tariff, failure in collection of 161 
 
 tariff, responsibility for collection of 161, 162 
 
 uncollectible, procedure for adjustment of 165 
 
FREIGHT INDEX 
 
 9 
 
 PARAGRAPH 
 
 Checking "Order " bills of lading, plan of 177 
 
 Circus trains, waybill for 184 
 
 Claims, agents relief, covering charges for short freight 90 
 
 Classification, Commodity, R. A. O. A . 223, 224 
 
 commodity, requirements of 
 
 R. A. O. A. Commodity, price of 
 
 uniform, for government freight 
 
 Clerical errors in summary 
 
 Code number, position of 
 
 size and style of 
 
 Code numbers, assignment of 
 
 in assorting waybills 
 
 on interline forms 
 
 purpose of 
 
 use by roads not using mechanical devices 
 
 Collection and accounting of proper revenue, responsibility for . 
 
 224 
 223 
 138 
 33 
 218 
 218 
 222 
 220 
 217 
 219 
 221 
 7 
 
 of charges for transportation, responsibility for 156, 157 
 
 on astray freight prior to receipt of waybill 121 
 
 on government freight, responsibility for 143 
 
 of tariff charges, failure in 161 
 
 responsibility for 161, 162 
 
 of undercharge in advances of waybill 173 
 
 Collections on diverted freight, disposition of 241 
 
 or refunds, assistance to destination carrier in making 164 
 
 Colored waybill for perishable freight 205 
 
 Columns, revenue, on waybills .' 183 
 
 Commercial freight, waybill for 184 
 
 Commodity Classification, R. A. O. A 223, 224 
 
 R. A. O. A., price of . . 223 
 
 requirements of 224 
 
 Commodity statistics, information for 225 
 
 Communications between arbitrators and interested carriers to 
 
 arbitration 59 
 
 Completion of arbitration work 53 
 
 Connecting line waybill numbers, reference to 194 
 
 Consignee, name of, and destination on waybill 195 
 
 Consignment of government freight 140 
 
 Copies of abstracts and division statements 20 
 
 Copies of abstract of interline switching waybills received Ill 
 
 of waybills 6, 203 
 
 Corrected divisions, space provided for 23 
 
 Correction Accounts and Statement of Differences 22 
 
 discrepancies in 29 
 
 notice to carriers delinquent in issuing 25 
 
 summary of net balances of 28 
 
10 FREIGHT INDEX 
 
 PARAGRAPH 
 
 Correction, minimum amount for 22 
 
 of overcharges and undercharges 158. 159 
 
 of refrigeration charges on reconsignment of shipment 237 
 
 of signed transfer freight bill, minimum for 79 
 
 of waybills 8 
 
 to cancel charges on astray freight waybill 122 
 
 waybill, for prepaid items or advances corrected 7 
 
 on shipments rewaybilled enroute 17 
 
 subsequent to original reporting of waybill 17 
 
 Corrections, acceptance by junction agents 80 
 
 authority for to be shown on waybills 18 
 
 included in current settlements 80 
 
 in transfer freight bills 77, 79 
 
 waybill, for changes in freight charges 10 
 
 Correspondence, direct with agents , 231 
 
 Credit patron, bill of lading for prepaid shipment by 13 
 
 Creditor road, notification of undercharge in advances of waybill 
 
 to 171 
 
 Current settlement, handling of waybills omitted from 30, 31 
 
 Daily report forms of agents . .- 99 
 
 reports of agents, use of 98 
 
 system of station freight accounting 97 
 
 Damage and loss claim authority blank 232 
 
 Date mandatory rules become effective 1 
 
 Deductions, land-grant, on government freight 147 
 
 Definition of astray freight 116 
 
 of misrouted freight 123 
 
 of terms Plan of Switching settlements 100 
 
 Delivery change, telegraphic advice 9 
 
 of freight for rebilling . . 199 
 
 of freight, notations on waybill affecting 176 
 
 of freight to connecting carrier, receipts for 230 
 
 receipt, freight, form of 132 
 
 Demurrage charges, receipts for 135 
 
 covered by freight bill 135 
 
 Description of freight on waybills, abbreviations in 196 
 
 on waybills and transfer freight bills ! 196 
 
 Destination and name of consignee on waybill 195 
 
 carrier, assistance in making collections or refunds 164 
 
 carrier not to bear responsibility for loss of undercharges as 
 
 indicated 163 
 
 Devices, mechanical, used in freight accounting work 247 
 
 Differences, adjustment of, resulting from settlements for mis- 
 routed freight 125 
 
 in advances and prepaid, adjustments for 7, 206 
 
FREIGHT INDEX 11 
 
 PARAGRAPH 
 
 Differences, in interline freight settlements, adjustment of 160 
 
 of light weights placed on waybills and audit office records, 
 
 adjustment of 149 
 
 statement of, and correction accounts 
 
 statements of, received after five years from original state- 
 ment 27 
 
 Direct correspondence with agents *-.... 231 
 
 Disagreements between members, procedure in 50 
 
 Discrepancies in correction accounts 29 
 
 Disposition of appeal fee 71 
 
 of arbitration fund 65 
 
 Distinctive colored waybill for perishable freight 205 
 
 waybill for "Order" freight 175 
 
 Distribution of revenue, verification of 226 
 
 Disposition of undercharges in advances of waybill 172 
 
 of undercharges or overcharges, relation to public in 166 
 
 Diverted freight, bill for services 241 
 
 disposition of collections on 241 
 
 disposition of freight bills 241 
 
 disposition of waybills on ; 241 
 
 Division bases, simplified 179, 180, 181 
 
 statements and abstracts 19 
 
 statements and abstracts, copies of . 20 
 
 Divisions, authority for shown in space provided 24 
 
 corrected, space provided for 
 
 not furnished for rates under which waybills are moving, re- 
 porting of waybills 48 
 
 Duties of Arbitration Committee 54 
 
 Elimination of fraction in establishing rates 91-94 
 
 Emigrant movables destined for non-agency stations 240 
 
 Empty cars, movement of 
 
 Endorsement on waybills covering shipments of Government 
 
 livestock 146 
 
 Endorsements and signatures on bills of lading 129 
 
 Envelopes for use by carriers 242 
 
 Equity Powers of Arbitration Committee 55 
 
 Errors caused by use of fractions in establishing rates 93 
 
 clerical, in summary 
 
 from incorrect changes in transfer freight bills. 78 
 
 in interline freight settlements, adjustment of 26 
 
 in transfer freight bills 77, 79 
 
 Estimated weights, use of 188 
 
 Estimation of weights, method of 188 
 
 Failure in collection of tariff charges 161 
 
 to trace for unreported waybills 46 
 
12 FRniGIIT INDEX 
 
 PARAGRAPH 
 
 Fairbanks', J. E., Protective Tariff No. 1 69-72 
 
 Fee, arbitration 64 
 
 arbitration, apportionment 67 
 
 Form for arrival notice 132 
 
 for astray freight 117 
 
 for "Order" freight 175 
 
 for prepaid freight bill 137 
 
 of cashier's memorandum 132 
 
 of freight delivery receipt 132 
 
 of station freight record 132 
 
 Forms for daily reports of agents 99 
 
 for interline switching 105 
 
 for reporting light weights and stenciling of home cars. ..'... 150 
 
 interline, code numbers on 217 
 
 R. A, O. A. standard freight 3, 73, 248 
 
 uniform, for bills of lading 126 
 
 Forwarding interline waybills for short freight 35 
 
 Fractions cause of overcharges and undercharges 92 
 
 in establishing rates, discontinuing use of 91-94 
 
 Freight bills, disposition of on diverted freight 241 
 
 Freight, short, forwarding interline waybills for . 35 
 
 short, reporting waybills for 36 
 
 Fund, arbitration, disposition of 65 
 
 General business practice and received basis 95 
 
 Goods, household destined for non-agency stations 240 
 
 Government bill of lading 139 
 
 freight, adjustment between carriers on overcharges 145 
 
 consignment of 140 
 
 land-grant deductions on 147 
 
 receipts for miscellaneous charges on 146 
 
 responsibility of collection of charges on 143 
 
 separate waybills for 141 
 
 settlement of revenue between carriers 145 
 
 uniform classification for 138 
 
 waybill for 184 
 
 waybilling of 142 
 
 livestock, endorsement on waybills covering shipments of . . . 146 
 
 Heaters, portable, charges for 95, 96 
 
 Household goods and emigrant movables destined for non-agency 
 
 stations 240 
 
 Icing and refrigeration charges 69-72 
 
 Incorrect changes in transfer freight bills 78 
 
 Information for commodity statistics 225 
 
 governing movement of car on waybill 193 
 
 on interline switching waybill 108 
 
FREIGHT I\ r l)EX 13 
 
 PARAGRAPH 
 
 Initials and numbers of car in transfer of freight, record of 191 
 
 Inspection Bureaus, undercharges collected by 244, 245 
 
 Instructions to stop freight on waybill 200 
 
 Interchange freight traffic, settlement of 76 
 
 Interline accounts, plan of reporting waybills in 227, 228, 229 
 
 forms, code numbers on 217 
 
 freight accounting arbitration committee 51 
 
 freight settlements, adjustment of differences in 160 
 
 adjustments of errors in 26 
 
 or through waybilling of freight 178 
 
 switching forms 105 
 
 responsibility of transportation carriers 102 
 
 settlements for 101 
 
 waybills x 1 04-, 106 
 
 waybill, information on 108 
 
 waybills issued, abstract of 109 
 
 numbering 107 
 
 received, abstract of 110 
 
 received, copies of abstract of Ill 
 
 settlements on abstracts of 112, 113 
 
 waybills for short freight, forwarding 35 
 
 received, abstract of 233, 234, 235 
 
 reduction of miscellaneous charges on 12 
 
 report from junction stations 230 
 
 revision of 11 
 
 Intermediate carrier, reporting waybill for failure to deliver ship- 
 ment to connection 47 
 
 Intermediate carriers, safeguarding revenues of 226 
 
 Inter- terminal switching movements 103 
 
 In-transit account, balancing 210, 216 
 
 Itemizing miscellaneous charges on waybills and transfer freight 
 
 bills 197 
 
 Joint through rates 179, 180, 181 
 
 Junction agents, acceptance of corrections by 80 
 
 Freight Settlement, Plan of waybills handled under 74 
 
 settlement for short freight 86 
 
 sheet, preparation of 81, 82 
 
 sheets, settlements of 84, 85 
 
 sheets, summary of 83 
 
 transfer freight bill for freight subject to. 75 
 
 station waybills 74 
 
 stations, report of interline waybills 230 
 
 transfer, use of transfer freight bills 199 
 
 prepayments at 76 
 
 Lack of cause for arbitration 56 
 
14 FREIGHT INDEX 
 
 PARAGRAPH 
 
 Land-grant deductions on government freight 147 
 
 Less carload freight, astray, way billing 118 
 
 Light weight and stenciling of cars, method of reporting 151, 152 
 
 weighing and stenciling of freight cars, record of 148 
 
 weight on cars, permanent record of 153 
 
 weights and stenciling of home cars, forms for reporting. ... 150 
 weights placed on waybills and audit office records, adjust- 
 ment of differences between 149 
 
 List of open and prepay stations, official 246 
 
 Livestock, government, endorsement on waybills covering ship- 
 ments of 146 
 
 Local advances and prepaid, balancing 210-216 
 
 switching 1 14 
 
 .traffic, forwarded basis in accruing revenue from 93 
 
 Location of car when l.c.l. waybill is separated from freight 198 
 
 when waybills are received 182 
 
 Loss and damage claim authority blank 232 
 
 Losses not to be borne by destination carrier 163 
 
 Mailing of waybills 182 
 
 waybills on l.c.l. shipments when separated from freight. . . . 198 
 
 Mandatory rules, carriers bound by 1 
 
 refusal to comply with 68 
 
 date effective 1 
 
 Manner of settlement 34 
 
 Matching waybills and astray freight at destination 88, 89 
 
 and freight at destination 37. 38 
 
 and short freight at destination 88, 89 
 
 Method of estimating weights 188 
 
 of forwarding papers for arbitration. 63 
 
 of preparing waybills 4 
 
 of reporting light weight and stenciling of cars 151, 152 
 
 standard, of accruing freight revenues received basis 96 
 
 Methods of accrual of freight revenues 91 
 
 Mechanical devices used in freight accounting work 247 
 
 Minimum amount for correction 22 
 
 for correction of signed transfer freight bill 79 
 
 Miscellaneous charges on freight bills 134 
 
 on government freight, receipts for * 146 
 
 on interline waybills, reduction of 12 
 
 on waybills and transfer freight bills, itemizing 197 
 
 Misrouted freight, adjustment of differences resulting from settle- 
 ments for 125 
 
 definition of 123 
 
 settlements for 124 
 
 Movement of car, information on waybill 193 
 
FREIGHT INDEX 
 
 15 
 
 PARAGRAPH 
 
 Movement of empty cars 238 
 
 of empty tank cars 239 
 
 of waybills with freight 182 
 
 Name of consignee and destination on waybill 195 
 
 of plan 2 
 
 of shipper on waybill and transfer freight bill .* . . 190 
 
 Names of stations on freight bills 133 
 
 Net balances of correction accounts, summary of 28 
 
 Non-agency "stations, househ old goods and emigrant movables 
 
 destined to 240 
 
 shipments, report of 204 
 
 Notation when refund is made on freight bill 136 
 
 Notations on waybill affecting delivery of freight 176 
 
 regarding war tax on waybills 201 
 
 Notice, arrival, form for 132 
 
 to carriers delinquent in issuing correction accounts 25 
 
 Notification of undercharge in advances of waybill to creditor road 171 
 
 Number, code, size and style of 218 
 
 pro, on waybill 202 
 
 Numbering interline switching waybills 107 
 
 papers for arbitration 58 
 
 Numbers and initials of car in transfer of freight, record of 191 
 
 code, assignment of 222 
 
 in assorting waybills 220 
 
 on interline forms 217 
 
 position of 218 
 
 purpose of 219 
 
 use by roads not using mechanical devices . 221 
 
 original car, on waybill ' 189 
 
 waybill, reference to connecting line 194 
 
 Office, audit, record of light weight and that placed on waybills, 
 
 adjustment of differences between 149 
 
 Official list of open and prepay stations 246 
 
 Open and prepay stations, official list of 246 
 
 "Order" bills of lading, plan of checking 177 
 
 freight, distinctive waybill for 175 
 
 freight, form for 175 
 
 shipments, abbreviations in way billing 176 
 
 Orders, shipping, and bills of lading, preparation of 236 
 
 shipping, preparation of 128 
 
 Original car numbers on waybill 189 
 
 point of shipment on waybills 189 
 
 Originating stations, revision of waybills at 155 
 
 Overcharges and undercharges, correction of 158, 159 
 
 caused by fractions in rates 92 
 
16 FREIGHT INDEX 
 
 PARAGRAPH 
 
 Overcharges on government freight, adjustment between carriers 145 
 
 or undercharges, relation to public in disposition of 166 
 
 Over report on astray freight 119 
 
 Paper for printing waybills 207 
 
 Papers forwarded for arbitration, method of 63 
 
 numbering for arbitration . 58 
 
 returned to carrier requesting arbitration by interested carriers 62 
 
 Passing report, preparation of 227, 228, 229 
 
 Patron, credit, bill of lading for prepaid shipment by 13 
 
 Payment of stop-off charges 200 
 
 of undercharge in advances of waybill 1 74 
 
 Percentage bases for division of revenue 179, 180, 181 
 
 Perishable freight, distinctive colored waybill for 205 
 
 Permanent record of light weights on cars 153 
 
 Plan, name of 2 
 
 of checking M order" bills of lading 177 
 
 of junction freight settlement waybills handled under 74 
 
 of reporting waybills in interline accounts 227, 228, 229 
 
 of switching settlements definition of terms 100 
 
 Point, original, of shipment on waybills 189 
 
 Portable heaters, charges for 95, 96 
 
 Position of code number t 218 
 
 Powers, equity, of Arbitration Committee 55 
 
 Preferred attention to arbitration papers 61 
 
 Prepaid and advances, adjustments for differences in 7 
 
 local, balancing 210-216 
 
 telegraphic advice of amounts of 21 
 
 Prepaid bill of lading, charges not collected 131 
 
 preparation of 130 
 
 freight bill, form for 137 
 
 items or advances corrected, waybill correction for 7 
 
 only waybills, used in adjusting differences in advances or 
 
 prepaid 206 
 
 or advances, adjustment of differences in 206 
 
 shipment by credit patron, bill of lading for 13 
 
 erroneously billed or insufficiently prepaid, adjustment 
 
 of waybill for 15,16 
 
 receipt on bill of lading 14 
 
 Preparation of junction settlement sheet 81, 82 
 
 of passing report 227, 228, 229 
 
 of shipping orders 128 
 
 of shipping orders and bills of lading 236 
 
 of prepaid bills of lading , 130 
 
 of waybills 
 
 Prepay and open stations, official list of 246 
 
FREIGHT INDEX 17 
 
 PARAGRAPH 
 
 Prepayments at junctions 76 
 
 Price of R. A. O. A. Commodity Classification 223 
 
 Printing waybills, paper for 207 
 
 Procedure for adjustment of uncollectible charges 165 
 
 for changing the rules 49 
 
 in disagreements between members 50 
 
 of Committee in arbitration 66 
 
 Pro number on waybill 202 
 
 Proportions of revenue, telegraphic advice of ' . 21 
 
 Public, relation to in disposition of undercharges or overcharges. 166 
 
 Purpose of code numbers 219 
 
 Railway Weighing Associations, undercharges collected by 244, 245 
 
 R. A. O. A. Commodity Classification 223, 224 
 
 Standard freight forms 248 
 
 Rates, discontinuing use of fractions in establishing 91-94 
 
 errors caused by fractions in establishing 93 
 
 for which divisions are not furnished, reporting waybills 
 
 moving under 48 
 
 joint through 179, 180, 181 
 
 Rebilled shipments, freight charges on 187 
 
 Rebilling, delivery of freight for 199 
 
 of short freight 87 
 
 Receipt, freight delivery, form of 132 
 
 of waybills without car 182 
 
 on bill of lading for prepaid shipment 14 
 
 Receipts for demurrage charges 135 
 
 for charges, signatures on freight bills 133 
 
 for freight delivered to connecting carrier 230 
 
 for miscellaneous charges on government freight 146 
 
 Record of car initials and numbers in transfer of freight 191 
 
 of light weighing and stenciling of freight cars 148 
 
 permanent, of light weights on cars 153 
 
 of weighing on waybills and transfer freight bills 185, 186 
 
 station freight, form of 132 
 
 Reconsignment of shipment, correction of refrigeration charges. . 237 
 
 Reduction of miscellaneous charges on interline waybills 12 
 
 Reference to connecting line waybill numbers 194 
 
 References on waybills to authority for Corrections 18 
 
 Refrigeration and icing charge* 69-72 
 
 charges on reconsignment of shipment, correction of 237 
 
 on waybill 237 
 
 Refund of undercharges in advances by agent 168, 169, 170 
 
 on freight bill 136 
 
 Refunds or collections, assistance to destination carrier in making 164 
 
 Refusal to comply with mandatory rules 68 
 
18 FREIGHT INDEX 
 
 PARAGRAPH 
 
 Refusal to submit statement for arbitration 60 
 
 Relation to public in disposition of undercharges or overcharges . . 166 
 
 Relief claims, agents', covering charges for short freight 90 
 
 Report of interline waybills from junction stations 230 
 
 of tonnage interchanged 243 
 
 passing, preparation of '. 227, 228, 229 
 
 agents', daily, use of 98 
 
 daily, forms for agents 99 
 
 of shipments from non-agency stations 204 
 
 of tracers for 1. c. 1. shipments 44 
 
 on tracer for freight short at destination 43 
 
 Reporting astray freight waybills without charges 120 
 
 light weight and stenciling of cars, method of 151, 152 
 
 light weight and stenciling of home cars, forms for 150 
 
 waybill by intermediate carrier for failure to deliver ship- 
 ment to connection 47 
 
 waybills for short freight 36 
 
 in interline accounts, plan of 227, 228, 229 
 
 moving under rates for which divisions are not furnished 48 
 
 Requirements of commodity classification 224 
 
 Responsibility for collection and account ing of proper revenue. . . 7 
 
 of charges for transportation 156, 157 
 
 on government freight 143 
 
 of tariff charges 161, 162 
 
 for promptly tracing for unreported waybills 45 
 
 of destination carrier not to cover losses indicated 163 
 
 of transportation carrier in interline switching 102 
 
 Return of papers to carrier requesting arbitration by interested 
 
 carriers 62 
 
 of tracer when freight is received at destination 42 
 
 Revenues, basis for allocation of 94 
 
 columns on waybills 183 
 
 freight, methods of accrual 91 
 
 from local traffic forwarded basis in accruing 93 
 
 of intermediate carriers, safeguarding 226 
 
 percentage bases for division of 179, 180, 181 
 
 proper, responsibility for collection and accounting for 7 
 
 proportions, telegraphic advice of 21 
 
 settlement between carriers on government freight 145 
 
 verification of distribution of 226 
 
 Revision of interline waybills 11 
 
 of transfer freight bill by inbound carrier 155 
 
 of waybills at originating stations 155 
 
 Roads not using mechanical devices, use of code numbers by. ... 221 
 
 Rules, mandatory, carriers bound by 1 
 
FREIGHT INDEX 
 
 19 
 
 PARAGRAPH 
 
 Rules, mandatory, refusal to comply with 68 
 
 date effective 1 
 
 procedure for changing 49 
 
 Safeguarding revenues of intermediate carriers 226 
 
 Separate waybill for each carload shipment 184 
 
 waybills for government freight 141 
 
 Separation of waybills from 1. c. 1. shipments 198 
 
 Services on diverted freight, bill for 241 
 
 Settlement, basis of 32 
 
 current, handling of waybills omitted from.. 30, 31 
 
 for undercharges collected by bureaus 244, 245 
 
 junction, for short freight 86 
 
 Freight, waybills handled under plan of 74 
 
 transfer freight bill for freight subject to 75 
 
 of interchange freight traffic 76 
 
 manner of 34 
 
 of revenue between carriers on government freight 145 
 
 of waybills 5 
 
 sheet, junction, preparation of 81, 82 
 
 sheets, junction, settlements of 84, 85 
 
 junction, summary of 83 
 
 Settlements, current, including corrections 80 
 
 for astray freight waybills 121 
 
 for interline switching 101 
 
 for misrouted freight 124 
 
 adjustment of differences resulting from 125 
 
 interline freight, adjustment of errors in 26 
 
 adjustment of differences in 160 
 
 of junction settlement sheets 84, 85 
 
 on abstracts of interline switching waybills 112, 113 
 
 Shipment, carload, separate waybill for each 184 
 
 original point of, on waybills 189 
 
 prepaid, by credit patron, bill of lading for 13 
 
 erroneously billed or insufficiently prepaid, adjustment 
 
 of waybill for 15, 16 
 
 receipt on bill of lading 14 
 
 reconsignment of, correction of refrigeration charges 237 
 
 Shipments from non-agency stations, report of 204 
 
 1. c. 1., report of tracers for 44 
 
 waybills, mailing when separated fron? 198 
 
 of Government livestock, endorsement on waybills covering. 146 
 
 "Order," abbreviations in waybilling 176 
 
 rebilled, freight charges on 187 
 
 rewaybilled enroute, waybill correction on 17 
 
 Shipper, name of, on waybill and transfer freight bill 190 
 
20 FREIGHT INDEX 
 
 PARAGRAPH 
 
 Shippers' forms of bills of lading 127 
 
 Shipping orders and bills of lading, preparation of 236 
 
 preparation of 128 
 
 Short freight, agent's relief claims covering charges for 90 
 
 forwarding interline waybills for 35 
 
 junction settlement for 86 
 
 matching with waybills at destination 88, 89 
 
 rebilling of 87 
 
 received at destination, report of tracer on 43 
 
 waybills, reporting 36 
 
 Signatures and endorsements on bills of lading 129 
 
 on receipts for charges on freight bills 133 
 
 Size and style of code number , . . . . 218 
 
 of transfer stamps 192 
 
 of waybills 208 
 
 Space provided for authority for divisions 24 
 
 corrected divisions 
 
 Stamps on waybills 209 
 
 transfer 192 
 
 yard, on waybills 209 
 
 Standard freight forms, R. A. O. A 248 
 
 method of accruing freight revenues received basis 96 
 
 Statement for arbitration, refusal to submit 60 
 
 of Differences and Correction Accounts 22 
 
 Statements, division, and abstracts 19 
 
 of differences received after five years from original settle- 
 ment 27 
 
 to be submitted for arbitration 57 
 
 Station freight accounts, daily system of 
 
 freight record, form of 132 
 
 junction, waybills 
 
 Stations, junction, report of interline waybills 230 
 
 names on freight bills 133 
 
 non-agency, household goods and emigrant movables des- 
 tined to 240 
 
 report of shipments from 204 
 
 Statistics, commodity, information for 
 
 Stenciling and light weight of cars, method of reporting 151, 152 
 
 and light weighing of freight cars, record of 148 
 
 and light weights of home cars, forms for reporting 150 
 
 Stop freight instructions on waybill 200 
 
 Stop-off charges ' 
 
 payment of 200 
 
 Style and size of code number 
 
 Substitution on Arbitration Committee in case of interest 52 
 
FRMG11T INDEX . 21 
 
 PARAGRAPH 
 
 Summary 32 
 
 clerical errors in 33 
 
 of junction settlement sheets 83 
 
 of net balances of correction accounts 28 
 
 Switching charges, absorbed 115 
 
 forms, interline 105 
 
 interline responsibility of transportation charges 102 
 
 settlements for 101 
 
 local 114 
 
 movements, inter-terminal 103 
 
 settlements, plan of definition of terms 100 
 
 waybill, interline, information on 108 
 
 waybills, interline , 104, 106 
 
 interline, numbering 107 
 
 interline, settlements on abstracts of 112, 113 
 
 issued interline, abstract of 109 
 
 received, copies of abstract of interline Ill 
 
 received, interline, abstract of 110 
 
 System, daily, of station freight accounting 97 
 
 Tank cars, empty, movement of 239 
 
 Tariff, J. E. Fairbanks' Protective, No. 1 69-72 
 
 Tariff charges, failure in collection of 161 
 
 responsibility for collection of 161, 162 
 
 Tax, war, notations on waybill 201 
 
 Telegraphic advice of amounts of advances and prepaid 21 
 
 of delivery change 9 
 
 of freight revenue proportions 21 
 
 Terminal switching movements 103 
 
 Terms, definition of Plan of Switching Settlements 100 
 
 Through rates, joint 179, 180, 181 
 
 waybilling of freight 154, 178 
 
 Time mandatory rules become effective 1 
 
 Tonnage interchanges, report of 243 
 
 Tracer for freight short at destination, report on 43 
 
 for 1. c. 1. shipments, report of 44 
 
 returned when freight is received at destination 42 
 
 Tracing unreported waybills 41 
 
 failure in t 46 
 
 responsibility for promptly 45 
 
 waybills improperly reported 39, 40 
 
 Traffic, freight interchange, settlement of 76 
 
 Trains, circus, wayb$l for 184 
 
 Transfer freight bH for freight subject to junction settlement ... 75 
 
 name of shipper on 190 
 
 inbound carrier 155 
 
22 FREIGHT INDEX 
 
 PARAGRAPH 
 
 Transfer freight bill, signed, minimum for correction of 79 
 
 Transfer freight bills, corrections in 77, 79 
 
 description of freight on 196 
 
 errors from incorrect changes in 78 
 
 errors in 77, 79 
 
 incorrect changes in 78 
 
 itemizing miscellaneous charges 197 
 
 record of weighing 185, 186 
 
 used as junction transfer 199 
 
 Transfer, junction, use of transfer freight bills 199 
 
 Transfer of freight, record of car initials and numbers in 191 
 
 stamps 192 
 
 Transportation carrier, responsibility in interline switching 102 
 
 Uncollectible charges, procedure for adjtistment of 165 
 
 Undelivered freight, disposition of waybill 177 
 
 Undercharges and overcharges, correction of 158, 159 
 
 caused by fractions in rates 92 
 
 collected by Railway Weighing Associations and Inspection 
 
 Bureaus 244, 245 
 
 in advances of waybill 167 
 
 collection of 173 
 
 disposition of 172 
 
 notification to creditor road 171 
 
 payment of 174 
 
 in advances, refund by agent 168, 169, 170 
 
 not to be borne by destination carrier 163 
 
 or overcharges, relation to public in disposition of 166 
 
 Uniform blank of freight bill -. 132 
 
 classification for government freight 138 
 
 forms for bills of lading 126 
 
 Unreported waybills, failure to trace for 46 
 
 responsibility for promptly tracing for 45 
 
 tracing for 41 
 
 Use of code numbers by roads not using mechanical devices 221 
 
 of daily reports of agents 98 
 
 of estimated weights 188 
 
 Verification of distribution of revenue 226 
 
 War tax, notations on waybill 201 
 
 Waybill, astray freight, adjustment of charges collected from 
 
 consignee on 37, 38 
 
 correction to cancel charges on 122 
 
 collection of undercharge in advances 173 
 
 corrections for changes in freight charges 10 
 
 for prepaid items or advances corrected 7 
 
 on shipments rewaybilled enroute 17 
 
FREIGHT INDEX 23 
 
 PARAGRAPH 
 
 Waybill, corrections, subsequent to original reporting of waybill . 17 
 
 destination on 195 
 
 disposition of for undelivered freight 177 
 
 of undercharge in advances of 172 
 
 for circus trains 184 
 
 for commercial freight 184 
 
 for government freight 184 
 
 for "Order" freight, form 175 
 
 distinctive 175 
 
 for perishable freight, distinctive colored 205 
 
 for prepaid shipment erroneously billed or insufficiently pre- 
 paid, adjustment of 15, 16 
 
 information governing movement of car 193 
 
 instructions to stop freight 200 
 
 interline switching, information on 108 
 
 name of consignee on 195 
 
 name of shipper on . . . 190 
 
 notations affecting delivery of freight 176 
 
 notations of war tax 201 
 
 notification of undercharge in advances to creditor road .... 171 
 
 numbers, connecting line, reference to 194 
 
 original car numbers n 189 
 
 payment of undercharge in advances 174 
 
 pro number on 202 
 
 refrigeration charges on 237 
 
 reporting by intermediate carrier for failure to deliver ship- 
 ment to connection 47 
 
 separate, for each carload shipment 184 
 
 undercharges in advances in 167 
 
 Waybilling astray less carload freight 118 
 
 from non-agency stations 204 
 
 government freight 142 
 
 interline 178 
 
 "Order" shipments, abbreviations in 176 
 
 through 178 
 
 of freight 154 
 
 Waybills, abbreviations in description of freight 196 
 
 and freight, matching at destination 37, 38 
 
 astray freight, settlements for 121 
 
 without charges, reporting 120 
 
 code numbers in assorting 220 
 
 copies of . 203 
 
 correction of 8 
 
 covering shipments of Government livestock, endorsement on 146 
 
 description of freight on 196 
 
24 I*' HEIGHT IX DUX 
 
 PARAGRAPH 
 
 Waybills, disposition of on diverted freight 241 
 
 for short freight, reporting 36 
 
 furnishing copies 6 
 
 handled under Plan of Junction Freight Settlement 74 
 
 improperly reported, tracing 39, 40 
 
 in interline accounts, plan of reporting 227, 228, 229 
 
 interline, for short freight, forwarding 35 
 
 reduction of miscellaneous charges on 12 
 
 report from junction stations 230 
 
 revision of 11 
 
 switching 104, 106 
 
 numbering of 107 
 
 settlements on abstracts of 1 12, 1 13 
 
 issued, interline switching, abstract of 109 
 
 itemizing miscellaneous charges 197 
 
 mailing of 182 
 
 matching with astray freight at destination 88, 89 
 
 matching with short freight at destination 88, 89 
 
 moving under rates for which divisions are not furnished, 
 
 reporting 48 
 
 omitted from current settlement, handling of 30, 31 
 
 on 1. c. 1. shipments, mailing when separated from freight . . 198 
 
 original point of shipment on T. 189 
 
 paper for printing 207 
 
 prepaid only, use in adjustment of differences in advances or 
 
 prepaid 206 
 
 preparation of 4 
 
 received, interline, abstract of. 233, 234, 235 
 
 switching, abstract of 110 
 
 copies of abstract of Ill 
 
 without car 182 
 
 record of weighing 185, 186 
 
 revenue columns on 183 
 
 revision at originating stations 155 
 
 separate, for government freight 141 
 
 size of 208 
 
 stamps on 209 
 
 to be settled 5 
 
 to junction station 74 
 
 to move with freight 182 
 
 to show references for authority for corrections 18 
 
 unreported, failure to trace for 46 
 
 responsibility for promptly tracing for 45 
 
 tracing for 41 
 
 yard stamps on 209 
 
FREIGHT INDEX 25 
 
 PARAGRAPH 
 
 Weight, light, and stenciling of cars, method of reporting 151, 152 
 
 on cars, permanent record of 153 
 
 Weighing Associations, Railway, undercharges collected by 244, 245 
 
 light, and stenciling of freight cars, record of 148 
 
 record on waybills and transfer freight bills 185, 186 
 
 Weights, estimated, use of 188 
 
 light, and stenciling of home cars, forms for reporting 150 
 
 placed on waybills and audit office records, adjustment 
 
 of differences between 149 
 
 method of estimation of 188 
 
 used in assessing freight charges 187 
 
 Work, freight accounting, mechanical devices used 247 
 
 Yard stamps on waybills 209 
 
The R. A. O. A. has fostered ambitions and has engen- 
 dered high hopes to excel by affording opportunities for 
 communion with men of kindred ambitions and aspirations. 
 
 26 
 
FREIGHT MANDATORY 
 
 1. The following rules, relating to interline freight 
 accounting, shall be mandatory and binding upon carriers 
 operating in North America that are members of the Rail- 
 way Accounting Officers Association, and shall become 
 effective and operative as of January 1, 1922, and shall be 
 applicable to waybills made on and after that date. 
 
 2. Name of Plan. Mandatory Plan of Audit Office In- 
 terline Freight Settlements. 
 
 3. Forms. [See pages 101 to 154.] 
 
 98 Freight Waybill 
 
 99 Less than Carload Freight Waybill 
 
 100 Astray Freight Waybill 
 
 101 Live Stock Waybill 
 134 Transit Waybill 
 
 104 Abstract of Interline Waybills Received (8^x11") 
 
 109 Abstract of Interline Waybills Received (11x8^") 
 170 Abstract of Interline Waybills Received (8>^xll") 
 
 105 Interline Freight Division Statement 
 
 107 Interline Freight Correction Account 
 
 108 Interline Freight Statement of Differences 
 
 110 Interline Freight Summary 
 144 Interline Waybill Tracer 
 147 Agent's Waybill Correction. 
 
 4. Preparation of Waybills. Waybills shall be prepared 
 by the use of a typewriter, pen and ink, or indelible pencil. 
 If indelible pencil is used, the writing should be set by a 
 press or damp cloth. 
 
 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. Copies of Waybills shall not be 
 furnished to destination or intermediate carriers except, 
 
 27 
 
~>8 R. A. O. A. lyzi SYNOPSIS 1'RLIGHT 
 
 that for specific purposes, copies of each individual waybill 
 requested shall be furnished. 
 
 7. The waybill destination carrier shall be responsible 
 for the collection of and accounting for the proper revenue, 
 regardless of the final destination of the shipment, and shall 
 promptly issue a waybill correction for each item prepaid 
 or advances corrected, embracing all changes made on the 
 original waybill while enroute or at destination, except that 
 by agreement between carriers, differences in advances and 
 prepaid may be adjusted by "Prepaid Only" waybills. 
 
 The original waybill correction to be forwarded at once 
 by agent or accounting office issuing same to the agent 
 who made the waybill. 
 
 Two copies of waybill correction notice issued by agents 
 to be attached to the original waybill to accompany the 
 agent's freight report or to be forwarded direct to his 
 freight accounting officer as the accounting department 
 may instruct. 
 
 The freight accounting officer of the destination carrier 
 issuing the correction will immediately forward one copy 
 to the freight accounting officer of the waybilling carrier. 
 
 When correction account adjustments are based on way- 
 bill corrections issued by the destination carrier, a copy of 
 the correction supporting such adjustment shall be securely 
 attached to the correction account rendered to the billing 
 carrier. When such adjustments are based on waybill cor- 
 rections issued by billing carrier, reference to such correc- 
 tion shall be shown on the correction account. 
 
 8. Correction of Waybills. When an original waybill 
 is corrected by a billing or intermediate agent, the change 
 must be made in ink, showing date, where and by whom 
 made. In such cases, waybill correction should not be 
 issued by billing or intermediate agent. (See Rule No. 7.) 
 
 9. When a change involves the delivery of the property, 
 or the collection of additional charges, and the amount in- 
 volved is sufficient to justify it, the information shall be 
 telegraphed to the waybill destination agent, and waybill 
 correction, with requisite number of copies, and copy of 
 
VREIGH T MAN DA TOR Y 29 
 
 telegram, forwarded to the Freight Accounting Officer of 
 the issuing carrier. 
 
 10. Waybill corrections need not be made for changes 
 in Freight Charges made by destination carriers. 
 
 11. In the revision of interline waybills, all errors in 
 freight charges shall be corrected and the correct amount 
 shall be collected and reported. 
 
 12. All differences in advances on interline waybills 
 may 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 car- 
 riers, such differences may be adjusted by "Prepaid Only" 
 waybills, but miscellaneous advances, such as charges for 
 drayage, icing, stop-over, etc., shall 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 car- 
 rier is without the authority of the waybilling carrier or 
 the authority for such correction is not clearly shown on 
 the waybill, the charges shall 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 "Advances Only" way- 
 bills, 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 lading 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. When a shipment is contracted for prepaid, with a 
 shipper other than a credit patron, the bill of lading to be 
 
30 R. A. 0. A. 1921 SYNOPSIS FREIGHT 
 
 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 
 (Rule 13), shipment should be delivered, waybill corrected 
 to prepaid basis, and waybill correction immediately sent 
 to the waybilling carrier so that necessary adjustment can 
 be promptly made with shipper. By agreement between 
 carriers, adjustments may be made through the medium 
 of prepaid-only waybill. 
 
 16. In the event of an error in billing collect or insuffi- 
 ciently prepaid, a shipment contracted with a shipper other 
 than credit patron (Rule 14), the additional amount neces- 
 sary shall be collected at destination and waybill corrected, 
 increasing freight charges to proper basis, the total '"Pre- 
 paid" to be increased only upon authority of the waybilling 
 carrier, except in the case of shipments destined to non- 
 agency or prepay stations which can be corrected to pre- 
 paid after the destination carrier has followed the provisions 
 of Paragraphs 161 to 163, inclusive. 
 
 17. When waybill correction is issued subsequent to the 
 original reporting of the waybill, it shall be included in 
 inter-line correction account, provided that trie minimum 
 of one dollar ($1.00) as indicated in Rule 22 shall be ob- 
 served. On shipments rewaybilled enroute, adjustments 
 shall be made through junction freight settlement, observ- 
 ing one dollar ($1.00) minimum. 
 
 18. All waybill corrections shall give reference to the 
 tariff and division sheets authorizing correction, and in case 
 of weight reduction authority shall 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 waybill 
 destination 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 per cents, or other bases 
 of divisions, and the apportionment of revenue. Waybills 
 
FREIGHT MANDATORY 31 
 
 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. By agreement between 
 carriers, the receiving carrier may group a number of re- 
 ceiving stations from one forwarding station. Division 
 statements similarly arranged must also be prepared, show- 
 ing each carrier's proportion of the joint revenue from each 
 station to each station separately. 
 
 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 as early as possible but not later than the 18th of the 
 succeeding month. 
 
 21. When the settling carrier is unable to forward the 
 abstracts and division statements in time to reach destina- 
 tion on or before the 20th of the month, it shall, upon 
 request, on or before that date, notify carriers interested by 
 telegraph, of their respective proportions of the freight 
 revenue and in addition thereto advise the forwarding car- 
 rier the amounts of advances and prepaid. 
 
 22. Statement 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 
 settling carrier in a statement of differences and if approved 
 shall be embodied in a correction account by the settling 
 carrier, together with discrepancies found in waybills, ab- 
 stracts, division statements, or correction accounts to which 
 attention may not have been called by any other carrier; 
 provided, however, that corrections in the freight, advances, 
 prepaid or proportions, which collectively amount to a net 
 sum of less than one dollar ($1.00) shall not be included in 
 statements of differences or correction 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 carriers interested. When a correction 
 has been excluded by reason of the minimum rule, and a 
 subsequent correction increases the difference to one dollar 
 
32 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 ($1.00) or more, the total difference shall be included in 
 the correction account. (See Rules 39 and 40.) The mini- 
 mum for correction does not relate to settlements with 
 shippers and consignees, or in any way affect the integrity 
 of the rate. 
 
 23. Correction Accounts must show the corrected divi- 
 sions in space provided on R. A. O. A. Standard Form 107 ; 
 when based on statement of differences reference thereto 
 shall be shown in space provided. 
 
 24. Statement of Differences must show authority for 
 claimed divisions on R. A. O. A. Standard Form 108 in 
 space "Remarks by issuing carrier." 
 
 25. Unless statements of differences are covered by cor- 
 rection accounts in the first, second, or third succeeding 
 month's account, or objection is made thereto within ninety 
 (90) days of the date of their issue, the issuing carrier may 
 make the correction account, after serving notice on the 
 delinquent carrier of intention to include same in the fol- 
 lowing month's account. 
 
 26. When errors in interline freight settlements are 
 disclosed in the investigation of claims, such errors may be 
 adjusted through correction account or in the settlement 
 of the claim. 
 
 27. Statements of differences received after the expira- 
 tion of five years from date of original settlement may be 
 declined ; except that when such statements of differences 
 are made on correction accounts issued and settled within 
 the five-year period upon an incorrect basis, they shall be 
 accepted and handled if received within six years from the 
 date of the original settlement. 
 
 Correction accounts issued upon the motion of the 
 settling carrier and included in interline settlements after 
 five years from the date of the original settlement, may 
 be declined by initial and intermediate carriers. Correction 
 accounts based on statements of differences issued by 
 either the initial or intermediate carrier under the above 
 provisions, shall be accepted if included in settlements 
 dated within six years from the original settlement; if in- 
 cluded in settlements after the expiration of six years they 
 
FREIGLl TMA NDA TOR Y 33 
 
 may be declined by an initial or intermediate carrier whose 
 accounting department has not had previous advice of the 
 contemplated adustment. 
 
 28. Correction accounts shall be issued by the settling 
 carrier only, except as provided in Rule 25, each interme- 
 diate carrier to be furnished a legible hard copy thereof. 
 The net balance of each correction account must be listed 
 on the Interline Freight Summary, R. A. O. A. Standard 
 Form No. 110, in the spaces provided therefor, and be re- 
 tained 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 statements in 
 one enclosure. The summary should accompany them un- 
 less sent under separate cover by United States or Canadian 
 mail as provided in Rule 32. 
 
 29. Discrepancies in correction accounts shall be handled 
 in the same manner as those in the original settlement. 
 
 30. Correction accounts shall cover differences only. 
 Waybills not accounted for in the current settlement shall 
 be included in subsequent abstracts and division state- 
 ments, except as provided for in the following rule : 
 
 31. When the settling carr' has reported waybills to 
 Dne intermediate carrier, that should have been reported 
 to another, the original settlement thereof shall be corrected 
 by correction account ; the settling carrier to furnish copy 
 of the original abstract to the intermediate carrier to which 
 reporKag was not originally made. 
 
 32. Summary. The abstracts, division statements and 
 correction accounts, with the 'summary as rendered, except 
 as provided in Rule 33, shall constitute the basis of settle- 
 ment. The summary shall be forwarded by United States 
 or Canadian mail, if it will reach destination before the 
 remainder of the papers. 
 
 33. Clerical errors in the summary shall be subject to 
 correction before settlement is made, immediate notice to 
 be given by telegraph. 
 
 34. Manner of Settlement. The settling carrier shall 
 pay to each intermediate carrier, its proportion of the inter- 
 
34 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 line freight revenue, whether the freight charges are prepaid 
 or collect, advances and prepaid to be included in the settle- 
 ment with the waybilling carrier. Settlements shall be 
 made upon balances, which shall be subject to sight draft, 
 on or before the 25th of the succeeding month, except where 
 special arrangements are made between interested carriers. 
 
 35. Junction Agents to Accept and Forward Without 
 Delay Interline Waybills for Short Freight. Receiving and 
 intermediate carriers shall accept and forward without delay 
 through junctions to destinations, interline waybills 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. 
 
 36. Reporting Waybills for Short Freight. When 
 freight is short at destination, the waybills shall be re- 
 ported, but on request of the destination carrier, the way- 
 billing carrier shall immediately proceed to establish de- 
 livery 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 R. A. O. A. Overcharge Claim 
 Rules. 
 
 37. 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 o^her 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 car- 
 rier. 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 performing the transporta- 
 tion service. In the event the shipment (5,000 pounds or 
 more) is only a part of a consignment, the remainder there- 
 of having been handled by the carrier holding the revenue 
 
FREIGHT MANDATORY 35 
 
 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 ap- 
 portioned between the interested carriers on the basis of 
 the weight handled by each. Provided further that when 
 a carrier transports 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 per- 
 forming the transportation service subject to the foregoing 
 provisions of this Rule. 
 
 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 con- 
 signee shall be accomplished by such carrier. 
 
 38. The following examples illustrate doubtful points 
 arising in the application of the principles embodied in the 
 preceding rule (37), 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 
 
36 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 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 ship- 
 ment and revenue waybill. The waybill belongs to desti- 
 nation carrier B which should collect all charges and adjust 
 with destination carrier A on basis of weight transported 
 by each. 
 
 39. Tracing Waybills Improperly Reported. The way- 
 billing or intermediate carrier shall send to the settling 
 carrier a statement of differences, R. A. O. A. Standard 
 Form No. 108, for each waybill reported, which cannot be 
 located in the records of the carrier to which reported. 
 
 40. When the settling carrier finds a waybill has been 
 improperly reported, it shall return the statement of dif- 
 ferences showing the correct waybill reference or the 
 month's correction account in which adjustment has been 
 or will be made. 
 
 41. Tracing Unreported Waybills. After the accounts 
 for the current and two succeeding months have been 
 checked, waybills not reported by destination carriers must 
 be immediately traced for by waybilling and intermediate 
 carriers, a separate tracer, R. A. O. A. Standard Form No. 
 144, to be used for each waybill. Two copies of the way- 
 bill shall accompany the first tracer of waybilling carriers. 
 No copies of waybill shall be required with first tracer of 
 intermediate carriers. In the event intermediate carrier's 
 tracer is returned by waybill destination carrier with ad- 
 vice of no record of waybill, the tracer with all papers at- 
 tached shall be sent to the waybilling carrier. If the way- 
 bill has been reported, the waybilling carrier will advise the 
 tracing carrier the month's account in which settled, the 
 name of the settling carrier, the name of the destination 
 
1'REIGH T MAN DA TORY 37 
 
 station and the names of carriers to which intermediate 
 revenue was allowed in the event that the tracing carrier is 
 not included in the settlement. If the waybill has not been 
 settled with waybilling carrier it shall return the papers to 
 the intermediate tracing carrier, accompanied by two copies 
 of the waybill and reference to waybilling carrier's tracing 
 file. 
 
 42. 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 has been or will be reported. 
 
 43. When carload shipments are short at destination, 
 the tracer with all papers attached must be promptly re- 
 turned to the issuing carrier, with advice to that effect, and 
 no report made of the waybill. However, if delivery of 
 the freight at the junction be established, the waybill must 
 be reported, except that in case the carrier traced can show 
 delivery to another carrier for road haul service the tracer 
 should be returned with such advice. 
 
 44. Unless previously reported waybills covering less 
 than carload shipments waybilled to points on line of car- 
 rier to which tracers are sent shall be reported immediately 
 upon receipt of tracers, regardless of whether or not de- 
 livery 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 accord- 
 ance with Rule 37 before returning the papers. 
 
 45. Responsibility for Promptly Tracing for Unreported 
 Waybills. The responsibility for properly accounting for 
 interline waybills rests primarily upon the settling carrier, 
 but the waybilling 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 Rules 
 41 to 44 inclusive, and Rules 46 and 47. 
 
 46. When either a waybilling or intermediate carrier 
 fails to trace for unreported waybills within six (6) months 
 from date of issue, such carrier or carriers shall be held 
 responsible on a revenue basis with the waybill destination 
 
38 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 carrier for any loss of revenue that may result from failure 
 to report the waybill from any cause. If destination carrier 
 has been traced by one of the interested carriers within 
 time prescribed the destination carrier shall assume all 
 losses and other interested carriers be allowed their full 
 revenue. 
 
 47. 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 ship- 
 ment has been shown to an intermediate carrier and such 
 carrier is unable to show delivery to its next connection, 
 the waybill shall be reported by the intermediate carrier 
 and waybill correction issued accordingly. Such carrier, in 
 making settlement shall apportion revenue to carriers that 
 have performed service on basis of rates and divisions to 
 original point of destination. 
 
 48. 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 shall be reported in current in- 
 terline freight settlement and the revenue apportioned be- 
 tween the carriers interested on a reasonable basis pending 
 adjustment when correct divisions are ascertained. 
 
 49. Procedure for Changing the Rules. Any member of 
 the Association may take up with the Secretary any specific 
 suggestions for adding to or amending these rules. Such 
 communication shall be referred to the Committee on 
 Freight Accounts for consideration and report to the Asso- 
 ciation. 
 
 50. Procedure in Disagreements. When any member 
 of this Association disagrees with another member as to the 
 interpretation or application of a mandatory rule, and can- 
 not settle his dispute by ordinary methods, he may submit 
 his case to the Interline Freight Accounting Arbitration 
 Committee for a ruling, and the decision of the majority of 
 the Arbitration Committee shall be binding on the parties 
 involved. 
 
FREIGHT MANDATORY 39 
 
 51. Interline Freight Accounting Arbitration Commit- 
 tee. This Committee shall consist of three members di- 
 rectly in charge of freight accounting, one member from the 
 eastern territory, one member from the western territory, 
 and one member from the southern territory. Such Com- 
 mittee shall be appointed by the President after each annual 
 meeting and shall serve until the next annual meeting. 
 
 52. Substitute in Case of Interest. If any member of 
 the Interline Freight Accounting Arbitration Committee 
 shall be interested in any question referred to such Com- 
 mittee, or shall for any other reason be unable to serve, the 
 President shall appoint disinterested members of the Asso- 
 ciation eligible as substitutes for those interested or unable 
 to serve. If the interest of the President in the specific 
 case is such as to disqualify him for making the appoint- 
 ment, then the appointment of a disinterested member shall 
 be made by the First Vice President, or if the first Vice 
 President be unable to serve for the same or any other rea- 
 son, then the appointment shall be made by the Second 
 Vice President. 
 
 53. Completing Arbitration Work. The Interline 
 Freight Accounting Arbitration Committee shall have 
 thirty days, in addition to its regular term of service, in 
 which to complete the arbitration of such matters as have 
 been submitted to it by the Secretary prior to the annual 
 meeting. 
 
 54. Duties of Interline Freight Accounting Arbitration 
 Committee. This Committee shall consider and act upon 
 all matters involving interpretation of the R. A. O. A. 
 Mandatory Interline Freight Accounting Rules (except 
 rules governing overcharge and agency relief claims) and 
 involving disputes arising out of the application of such 
 rules. 
 
 55. No Equity Powers. The Interline Freight Account- 
 ing Arbitration Committee shall have no equity powers, 
 but shall decide upon the evidence contained in the papers. 
 In giving decisions or awards the Arbitrators shall give de- 
 
40 A'. A. O. A. 1921 SYNOPSIS FRHICIIT 
 
 cision on each and every question submitted and such de- 
 cision shall be explicit and consistent so that it may be 
 carried out. 
 
 56. No Cause of Action. When no cause of action lies 
 under the rules, the Interline Freight Accounting Arbitra- 
 tion Committee shall so decide. In such cases, the $10.00 
 Arbitration Fee shall be charged to the carrier or carriers 
 arbitrating without cause. 
 
 57. 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 directly in charge of interline freight 
 accounts of the carrier desiring arbitration. All papers 
 shall then be forwarded to other interested carriers for them 
 to attach similar statements. A copy of letter of trans- 
 mittal shall be sent to each carrier which handled the file. 
 
 58. Numbering Papers. Each paper included in the file 
 shall be numbered in the upper right corner by the carrier 
 submitting for arbitration, commencing with number one 
 on the first paper at the bottom of the file. 
 
 59. Communication Between Interested Carrier and 
 Arbitrators Prohibited. No direct communication, oral, 
 written, or printed, shall be allowed between members in- 
 terested in an arbitration before, during, dr after such arbi- 
 tration, and any member of the Interline Freight Account- 
 ing Arbitration Committee in connection with such arbitra- 
 tion 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. 
 
 60. Carrier Refusing to Submit Statement Not Released. 
 In the event of any carrier refusing to present a statement 
 of its case, such refusal must be made in writing over the 
 personal signature of the officer directly in charge of inter- 
 line freight accounts. Such refusal to present its statement 
 
l<'klil<JHT MANDATORY 41 
 
 or argument shall not release any carrier from its obliga- 
 tion under the decision of a majority of the Arbitration 
 Committee. 
 
 61. Preferred Attention Required. When papers are 
 submitted as provided herein, they shall receive preferred 
 attention by each carrier, thirty days being allowed each 
 carrier in which to prepare brief and forward its argument 
 and papers. 
 
 62. Papers Returned to Carrier Requesting Arbitration. 
 When all carriers interested have stated their case or re- 
 fused to do so, the papers shall be returned by the last 
 carrier to the carrier requesting arbitration, which carrier 
 shall then forward the papers at once to the Secretary, first 
 ascertaining that all rule requirements have been complied 
 with and that the papers are in as neat a condition as 
 possible. 
 
 63. Method of Forwarding Papers. All arbitration 
 papers shall be forwarded by express, registered postal mail, 
 or registered railroad mail. The carrier forwarding the 
 papers shall prepay all necessary charges. 
 
 64. Arbitration Fee. A fee of $10.00 shall be charged 
 for each arbitration, such fee to be advanced by the carrier 
 asking arbitration, and must accompany papers to the 
 Secretary of the Association. 
 
 65. Arbitration Fund; How Disposed Of. All fees re- 
 ceived for arbitration shall be kept by the Secretary of the 
 Association in a separate fund. $1.00 of the fee for each 
 arbitration shall be credited to the general fund of the Asso- 
 ciation, and $3.00 for each arbitration participated in by 
 them shall be paid to each member of the Arbitration Com- 
 mittee, at the expiration of their term of office. 
 
 66. Procedure of Committee, Etc. When the foregoing 
 requirements have been compiled with (as to which the 
 Secretary of the Association shall be the judge) the Secre- 
 tary shall attach his acknowledgment of the arbitration fee 
 and forward the papers to a member of the Interline Freight 
 Accounting Arbitration Committee, not the Chairman, who 
 
42 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 shall render his decision in the case, and forward the papers 
 with his decision to the other member of the Arbitration 
 Committee, not the Chairman, who shall render his decision 
 and forward his decision and all papers to the Chairman. 
 The Chairman shall render his decision and forward the 
 decision of the Arbitration Committee, together with all 
 papers, to the Secretary, who shall return all the papers to- 
 gether with the decision rendered by the Arbitration Com- 
 mittee to the carrier from whom he received them origi- 
 nally. Each member of the Arbitration Committee shall 
 send to the Secretary, a carbon of his letter of transmittal 
 to the next member of the Committee. The Secretary shall 
 notify each carrier interested the result of the decision of 
 the Interline Freight Accounting Arbitration Committee. 
 
 67. 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 Interline Freight Accounting Arbitration 
 Committee at the time decision is rendered. The adjust- 
 ment to be made by the rendition of bill against the carrier 
 from whom due. 
 
 68. Declining to Comply with Rules. When a member 
 of this Association declines to comply with the decision of 
 the Arbitration Committee, or states in writing that a 
 mandatory rule, not involving a question of interpretation, 
 will not be complied with, the case may be reported to the 
 Secretary, who shall notify the chief accounting officers of 
 roads interested of his intention to place the facts before 
 the members of the Association, and failing to receive, 
 within thirty days, advice that this rule will be complied 
 with, shall so arrange 
 
 Note The R. A. O. A. Standard Forms listed in Rule 3, are shown 
 on pages 101 to 154 of this book. 
 
FREIGHT RECOMMENDATORY 
 
 REFRIGERATION CHARGES PROVIDED FOR BY 
 J. E. FAIRBANKS' PROTECTIVE TARIFF NO. 1 
 
 The Railway Accounting Officers Association has adopted 
 the following in connection with uniform accounting methods, 
 relating to refrigeration and icing charges, covered by J. E. 
 Fairbanks' Protective Tariff No. 1 : 
 
 69. In cases where stated refrigeration is assessed at 
 waybilling point, the refrigeration charges to be shown in 
 the "Freight" column on waybill with notation to the 
 left "Stated Refrigeration Due - " and in "Description of 
 Articles and Marks" column, the notation "Make Bills 
 
 Against for Reicing as per Rule No. 238, Fairbanks' 
 
 Protective Tariff No. 1." 
 
 70. Where cars are placed under refrigeration in transit, 
 the stated refrigeration to be shown in the "Freight" 
 column of waybill on which the shipment moves, and notations 
 made on waybill, "Car placed under ice at - - station, 
 stated refrigeration charges due - ." To illustrate: If a 
 car originating on the Southern Pacific is placed under 
 refrigeration at Council Bluffs, la. (C. B. & O. R. R.), 
 the following notation to appear on Southern Pacific way- 
 bill : "Car placed under ice at Council Bluffs. Stated 
 Refrigeration Due C. B. & Q. R. R." and further notation 
 provided in paragraph No. 69: "Make Bills against C. B. 
 & Q. R. R. for Reicing as per Rule No. 238, Fairbanks' 
 Protective Tariff No. 1." 
 
 71. Where agreements are made between -carriers and 
 car lines whereby these payments are to be made direct 
 to car lines and voucher for icing rendered against them, 
 the name of car line can be shown in blank space as pro- 
 vided in paragraphs 69 and 70. 
 
 72. In order that accounting officers may have a com- 
 
 43 
 
44 R. A. O. 'A. 1921 SYNOPSIS FREIGHT 
 
 plete record of refrigeration due their line where cars are 
 put under refrigeration at intermediate points, it is sug- 
 gested that special report be rendered to accounting officers 
 at such points. 
 
 While the above recommendations do not harmonize with 
 paragraph 12 of the R. A. O. A. 1920 Synopsis, the Asso- 
 ciation is of the opinion that in these particular cases ex- 
 ceptions should be made, as it would be impossible to have 
 "Advances only" waybills made as provided in paragraph 
 12 of the R. A. O. A. 1920 Synopsis and obviate the neces- 
 sity for matching these advances only waybills with reve- 
 nue waybills at destination. Further, it would give the 
 destination line a complete record, showing the refrigera- 
 tion due the railroad or car line as an arbitrary when set- 
 tling the waybill. 
 
 U-nless uniformity is followed by the lines in handling 
 refrigeration and icing charges as outlined above, con- 
 fusion will undoubtedly exist. It is, therefore, suggested 
 that the recommendations be adopted by all interested 
 lines. 
 
 R. A. O. A. PLAN OF JUNCTION FREIGHT 
 SETTLEMENTS 
 
 73. Forms. The following R. A. O. A. standard forms 
 should be used under this plan: 
 
 117. Junction Settlement Certificate. 
 
 118. Notice of Undercharge in Advances. 
 161. Freight Bill. 
 
 156. Junction Settlement Sh-eet. 
 
 74. 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. 
 
 75. Transfer Freight Bills. Freight delivered to con- 
 nections subject to junction settlement shall be accompanied by 
 a transfer freight bill, R. A. O. A. Standard Form 161, 
 rendered in duplicate by the carbon process. A thorough 
 revision of transfer freight bills at junction points should 
 
FREIGHT RECOMMBNDA TORY 45 
 
 be made, and every effort made to have them correct before 
 rebilling. The carrier receiving the freight and transfer 
 freight bill shall promptly check the freight, sign the dupli- 
 cate freight bill, if correct, and return the latter to deliver- 
 ing carrier as an acknowledgment of receipt of the freight 
 and an acceptance of the transfer freight Sill for settlement. 
 
 76. Prepayments at Junctions. In the settlement of in- 
 terchange 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 re- 
 billed 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. 
 
 77. Corrections. Errors in transfer freight bills that 
 have not been signed and returned by the agent of the out- 
 bound carrier shall be adjusted regardless of the amount. 
 
 78. Errors arising from incorrect changes made in trans- 
 fer freight bills by the agent of the outbound carrier shall, 
 upon demand of the agent of the inbound carrier, be ad- 
 justed regardless of the amount. 
 
 79. 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 ad- 
 justed only when they amount to one dollar ($1.00) or more. 
 In the event there are two or more unsettled corrections af- 
 fecting the same freight bill which, when united, make a 
 net difference of one dollar ($1.00) or more, correct transfer 
 freight bill for the amount of the net difference shall be 
 rendered and adjusted. This minimum does not relate to 
 settlements with shippers or consignees, nor in any way 
 affect the integrity of the rate. 
 
 80. All corrections, including those based on joint or 
 
46 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 local rates, miscellaneous transportation charges, weight, 
 etc., shall be accepted by junction agents at any time 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 undercharges by 
 a proper revision of waybills or junction transfer, 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. 
 
 81. Junction Settlement Sheet. Each carrier shall pre- 
 pare a junction settlement sheet, R. A. O. A. Standard Form 
 156, for the settlement period, embracing all freight bills 
 delivered or received, as may be agreed upon. 
 
 82. The junction settlement sheet shall be made in dupli- 
 cate, 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 re- 
 turn the original to the issuing agent. 
 
 83. Summary. After the exchange of junction settle- 
 ment sheets, each agent shall make a summary, R. A. O. A. 
 Standard 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. 
 
 84. At large junction and terminal points carriers may 
 settle periodically on junction settlement sheet, R. A. O. A/ 
 Standard Form 156, embracing all freight bills, either de- 
 livered or received, as may be agreed upon, the money pay- 
 ment to be the balance between the total "Advances" and 
 total "Prepaid" thereon. When settlements are made un- 
 der this paragraph the summary R. A. O. A. Standard Form 
 117, provided for in paragraph 83 need not be used. 
 
 85. Settlements. Settlements shall be made periodi- 
 cally, as may be agreed, either by cash or draft. 
 
 86. 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, shall be 
 promptly passed to and accepted by the receiving carrier 
 
FREIGHT RECOMMENDATORY 47 
 
 and settlement of the charges accomplished between the 
 agents. 
 
 87. 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 destina- 
 tion shall take the waybill into account. 
 
 88. 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 sur- 
 render 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 hav- 
 ing been handled by the carrier holding the revenue way- 
 bill, the carrier transporting the astray portion of the ship- 
 ment 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 be- 
 tween the interested carriers on the basis of the weight 
 handled by each. Provided further, that when a carrier 
 transports a car containing 1. c. 1. astray freight weighing 
 5,000 pounds or more, the carrier holding the revenue way- 
 bills shall surrender them to the carrier performing the 
 transportation service subject to foregoing provisions of 
 this paragraph. 
 
 After the collection of charges from consignee by the car- 
 rier making delivery of freight received on astray freight 
 
48 . A\ A. O. A. 1921 SYNOPSIS FREIGHT 
 
 waybill, any subsequent adjustment of charges with con- 
 signee shall be accomplished by such carrier. 
 
 89. The following examples illustrate doubtfu-l points 
 arising in the application of the principles embodied in the 
 preceding recommendations, viz. : 
 
 Example 1. Destination carrier A receives both the ship- 
 ment 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 shipment; 
 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 car- 
 rier 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. 
 
 Example 7. Destination carrier A receives shipment 
 weighing 5,000 pounds or more, which is only a part of con- 
 signment; destination carrier B holds remainder of ship- 
 ment and revenue waybill. The waybill belongs to desti- 
 nation carrier B, which should collect all charges and adjust 
 with destination carrier A on basis of weight transported 
 by each. 
 
I'REIGH T RECOMMEND A TOR 1 49 
 
 90. Agents' Relief Claims. Agents' relief claims, cov- 
 ering charges for freight short at destination, the transfer 
 freight bills for which have been accepted from connecting 
 carriers without the freight and settled in junction account, 
 shall be adjusted in accordance with the rules of the Rail- 
 way Accounting Officers Association. Carriers may, by 
 agreement, waive the established minimum on this class of 
 claims. 
 
 DISCONTINUING THE USE OF FRACTIONS IN 
 ESTABLISHING RATES 
 
 91. The interest and cooperation of the traffic depart- 
 ments should be enlisted in the matter of eliminating, so 
 far as reasonably possible, the use of fractions in establish- 
 ing new rates and in rates already established. 
 
 92. Fractions in rates cause additional labor to the 
 agency forces and in the accounting department; also, 
 fractions increase the possibility of error, and to that ex- 
 tent are the cause of overcharges and undercharges. 
 
 93. When rates are stated in fractions, the opportunities 
 for wrong "pointing off" by billing clerks are enhanced, 
 and the possibilities for wrong extensions are multiplied. 
 
 94. The use of fractions in rates (as against stating the 
 rates in even dollars and cents) necessitates an additional 
 multiplication every time each such fractional rate is used 
 in connection with dividing revenue among the interested 
 carriers. 
 
 CHARGES FOR PORTABLE HEATERS 
 
 95. Charges for portable heaters should not be included 
 on waybills as advances. 
 
 96. The protection of the carrier's interest in connection 
 with the handling of these heaters is an operating proposi- 
 tion. 
 
50 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 R. A. O. A. PLAN OF STATION FREIGHT 
 ACCOUNTS 
 
 97. Railroad accounting work is becoming more exact- 
 ing because of the increasing demands for closer supervision 
 of agency accounts to insure protection of carriers and their 
 patrons, and for more extensive and comprehensive statis- 
 tics on the part of carriers as well as state and federal gov- 
 ernments. The accounting methods of today are the result 
 of developments along lines of greater efficiency, and the 
 successful application of mechanical devices. The render- 
 ing of daily reports of waybills forwarded and received 
 places the accounting department in continuous touch with 
 the agents' accounts, and thereby should preclude dilatory 
 practices at the agencies. jcThe daily system of reporting 
 waybills permits the writing at bne operation of the station 
 register and daily report, thereby minimizing the work and 
 increasing the efficiency at the agency. The daily system 
 distributes evenly the work at the stations, eliminates peri- 
 odical 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 sta- 
 tistical 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 com- 
 piled with greater efficiency both at stations and in the ac- 
 counting department through the medium of a daily sys- 
 tem of station freight accounts, and to a still greater degree 
 with the assistance of mechanical devices. 
 
 98. The daily system of freight accounts contemplates 
 the rendition to the accounting department of daily reports 
 of waybills issued and received. Daily reports are also 
 used by some carriers in the preparation of statistical de- 
 tail and special statements, and when so used, forms may 
 be provided with such additional columns as may be neces- 
 sary to record the data required. All carriers do not com- 
 pile statistical detail and special statements from the daily 
 
FREIGHT RECOMMENDATORY . 51 
 
 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 account- 
 ing detail, but it is suggested that those carriers which also 
 use daily reports for statistical purposes, provide additional 
 columns on trie forms recommended as will meet their re- 
 quirements. 
 
 99. The Association recommends the use of the follow- 
 ing R. A. O. A. Standard Forms which allow sufficient 
 elasticity to enable advantageous use of them in connec- 
 tion with monthly system of accounting: 
 
 No. 116. Monthly Summary of Daily Reports of Way- 
 bills Received and Forwarded. 
 
 No. 119. Junction Passing Report of Interline Waybills. 
 
 No. 150. Daily Report of Local Waybills Forwarded. 
 
 No. 151. Daily Report of Interline Waybills Forwarded. 
 
 No. 152. Daily Report of Local Waybills Received. 
 
 No. 153. Daily Report of Interline Waybills Received. 
 
 No. 157. Report of Miscellaneous Debits and Credits. 
 
 No. 158. Agency Balance Sheet. 
 
 No. 160. Agent's Report of Drafts Drawn. 
 
 No. 166. Deposit Slip. 
 
 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 re- 
 ported 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 on 
 the report opposite the first blank line in the register; for 
 example, if the first waybill reported covers five pros, five 
 lines are used in the register and the totals of the second 
 waybill are entered on line six of the report. 
 
52 . R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 R. A. O. A. PLAN OF SWITCHING SETTLEMENTS 
 
 100. Definition of Terms. Interline switching. Switch- 
 ing in which two or more carriers are interested. 
 
 Transportation carrier. A carrier performing a transpor- 
 tation 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. 
 
 101. Fundamental Principles. Settlements for interline 
 switching may be made through accounting departments or 
 junction agents, as carriers may elect. 
 
 102. 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. 
 
 103. 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 re- 
 
FREIGHT RECOMMENDATORY 
 
 53 
 
 spect should be uniform it may be reversed or varied from 
 as interested carriers elect. 
 
 104. Interline switching vaybills 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. 
 
 105. Forms. The following R. A. O. 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. 
 
 106. 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 be- 
 tween the interested carriers. 
 
 107. Interline switching waybills should be consecu- 
 tively numbered. 
 
 108. 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." 
 
 109. The forwarding agent shall render an abstract of 
 interline switching waybills issued, R. A. O. A. Standard 
 Form 138. 
 
 110. The receiving agent shall render an abstract of in- 
 
54 R. A. 0. A. 1921 SYNOPSIS FREIGHT 
 
 terline switching waybills received, R. A. O. A. Standard 
 Form 139. 
 
 111. 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 carriers, if 
 any, shall be furnished with legible copies. 
 
 112. Settlements shall be made on the abstracts as ren- 
 dered and discrepancies adjusted in a subsequent settle- 
 ment. 
 
 113. When settlements are made at junction stations in- 
 stead of through accounting departments, the same forms 
 may be used with such modifications as may be necessary. 
 
 114. 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 suc- 
 cessful operation their own individual plans, which meet 
 local conditions. It is suggested, however, that the forms 
 of switching waybill and abstract may, with slight modifi- 
 cations, be used for this purpose. 
 
 115. Absorbed Switching Charges. When absorbed 
 switching charges are to be prorated between carriers in- 
 terested in the freight revenue, by mutual agreement they 
 may be settled through interline freight account, either in 
 current settlement or through correction account, as agreed 
 to between the carriers interested, it being understood that 
 when settlement with switching roads is made by the initial 
 transportation carrier, the correction account shall be made 
 by it. 
 
 ASTRAY AND MISROUTED FREIGHT 
 
 116. Definition of Astray Freight. Less than carload 
 freight which is marked for destination and which has be- 
 come separated from the regular revenue waybill. 
 
 117. Forms. The following R. A. O. A. Standard Form 
 should be used under this plan : 
 
 100. Astray Freight Waybill. 
 
 
FREIGH T RECOMMEND A T&R Y 55 
 
 118. 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 
 freight checks over; regardless of existing interline waybill- 
 ing arrangements. When -routing is marked on astray 
 package, the astray waybill should be routed via route cor- 
 responding 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 involving a 
 back haul or delay in delivery of shipment or the routing 
 is not shown on the package, the shipment should be for- 
 warded to destination via the most direct route. 
 
 119. When carriers desire to do so, a carbon copy of the 
 astray freight waybill may be used as an "over" report. 
 
 120. Settlements for Astray Freight Waybills. Astray 
 freight waybills without charges, should be reported by 
 destination carrier, giving reference to revenue billing on 
 the abstract. 
 
 121. Should it become necessary to make delivery to con- 
 signee 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. 
 
 122. Upon receipt of the revenue waybill, correction 
 should be issued cancelling the charges on the astray freight 
 waybill. 
 
 123. Definition of Misrouted Freight. Freight which is 
 waybilled to an erroneous destination, or is forwarded with 
 revenue waybill to correct destination via an unauthorized 
 route. 
 
 124. 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 
 
so K. A. o. A. 1921 SYNOPSISFREIGHT 
 
 which the shipments moved, and settlements shall be made 
 between interested carriers accordingly. 
 
 125. The adjustment of differences between carriers, re- 
 sulting from settlements with shippers or consignees, shall 
 be made through bill and voucher or Freight Claim 
 channels. 
 
 BILLS OF LADING 
 
 126. 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. 
 
 127. It is recommended that when shippers' forms of 
 bills of lading are accepted they should conform in all essen- 
 tial particulars to the uniform bill of lading. 
 
 128. 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. 
 
 129. Bills of lading should be signed only by an agent or 
 bonded employee, and carriers should exercise care in po- 
 licing the endorsement on bills of lading. 
 
 130. 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. 
 
 131. 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 RECOMMENDATORY 57 
 
 FREIGHT BILL 
 
 132. Uniform Blank. The form of freight bill recom- 
 mended by the Railway Accounting Officers' Association, 
 R. A. O. A. Standard Form 161, may be printed in two or 
 more parts to be used for arrival notice, station record, de- 
 livery receipt, and cashier's memorandum. 
 
 133. Names of Stations and Signatures. The names of 
 stations and the signatures of persons authorized to receipt 
 for charges should be written in full. 
 
 134. Miscellaneous Charges. Items of miscellaneous 
 charges, such as switching, demurrage, storage, etc., should 
 be shown separately and properly described. 
 
 135. 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 sepa- 
 rate freight bill. 
 
 136. 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, show- 
 ing the amount refunded and reason therefor, over the 
 signature of the refunding agent, together with the date and 
 name of station, so that the freight bill will represent the 
 actual amount collected. 
 
 137. Prepaid Freight Bill. R. A. O. A. Standard Form 
 No. 103 is one form of prepaid freight bill. This form, 
 printed on light weight paper, is to register with waybill 
 forms and is to be used as an insert at the time waybill is 
 made. The form may be printed in two or more parts to 
 be used for Cashier's Record, etc. See also R. A. O. A. 
 Standard Form No. 162. 
 
 GOVERNMENT FREIGHT 
 
 138. Uniform Classification. The adoption of a uniform 
 classification for Government freight would greatly facili- 
 tate settlements with Government and between carriers; 
 and the Railway Accounting Officers' Association recom- 
 mends that a uniform classification for Government freight 
 
58 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 be adopted ; and that the freight traffic departments of car- 
 riers and freight traffic associations, be urged to arrange 
 and issue such a classification at the earliest possible mo- 
 ment. 
 
 139. 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 car- 
 rier. When impedimenta or personal effects are carried 
 free on account of passenger transportation each article 
 should be specified and the weight shown separately. An 
 endorsement should be made indicating the articles to be 
 carried free, reference being given to the contract, showing 
 date, name and title of party by whom made. 
 
 140. All shipments of freight, the property of the Gov- 
 ernment, should be consigned to the Government, in care 
 of Government representative to whom delivery is to be 
 made. 
 
 141. Separate Waybills Distinctly Designated. Sepa- 
 rate waybills shall be made for Government freight and 
 shall bear 'the notations "Government Freight" and "Gov- 
 ernment Bill of Lading No /'in the space provided. 
 
 142. 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 Government bills of 
 lading. 
 
 143. Settlement Between Carriers. The destination car- 
 rier shall be responsible for the collection of all charges on 
 shipments of freight consigned to the Government and cov- 
 ered by Government bills of lading, regardless of the fact 
 that the destination may be a non-agency station. The in- 
 itial 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 
 
FREIGHT RECOMMENDATORY 59 
 
 be waybilled collect or insufficiently prepaid, the destina- 
 tion carrier may, if covered by a through waybill origin to 
 destination, correct the waybill to read fully prepaid. If 
 the shipment is rebilled, the destination carrier may make 
 bill against the initial carrier for charges due. 
 
 144. The above procedure should be followed only when 
 the destination carrier has positive evidence that a Gov- 
 ernment bill of lading has not been issued, and should not 
 be followed in the case of tost or misplaced bills of lading. 
 
 145. Settlement of revenue between carriers should be 
 made currently and in the same manner as for commercial 
 freight, the last carrier making collection of the charges. 
 Adjustment of overcharges between carriers should be 
 made as follows, subject to the R. A. O. A. minimum of one 
 dollar ($1.00) : 
 
 (a) When in the freight charges of an interline waybill 
 reading from origin to destination, by interline correction 
 account. 
 
 (b) When in the advances, by bill against each carrier 
 in interest. 
 
 146. Receipts for Miscellaneous Charges. Receipts in 
 duplicate, and certificates, on the forms prescribed by the 
 Government, for miscellaneous or special charges incident 
 to the movement of freight, such as loading, unloading, 
 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. All waybills covering ship- 
 ments of Government live stock should be endorsed by the 
 waybilling agent as follows : 
 
 "If special charges for feeding, bedding, etc., accrue in 
 transit, receipts therefor, in duplicate, and certificates fur- 
 nished by Government attendant must be secured and be 
 firmly attached to this waybill." 
 
 147. Land-Grant Deductions. As the basis for appor- 
 tioning revenue and land-grant deductions on interline ship- 
 
00 A'. A. O. A. iy2i SYNOPSIS FREIGHT 
 
 ments of Government freight are questions for Traffic De- 
 partments 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 
 
 148. 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-sten- 
 ciled within the time prescribed in rules of the American 
 Railway Association. 
 
 149. 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. . 
 
 150. 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). 
 
 151. Plan. Inspectors should report all cars to be light 
 weighed to weighmasters, on R. A. O. A. Standard Form 
 128, showing car numbers, initials, old weight, and sign and 
 date the report. Reports on R. A. O. 'A. Standard Form 
 128 should be numbered 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 
 consecutive order. When cars are weighed by weigh- 
 masters, the latter should enter the date re-weighed and 
 the new weight on R. A. O. A. Standard Form 128, in ad- 
 dition to keeping these results in a separate record book. 
 Weighmasters should sign and date R. A. O. A. Standard 
 
FREIGHT RECOMMEND A TORY 
 
 61 
 
 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 certifi- 
 cate, and, after taking an impression copy, send the report 
 to the Master Mechanic, who should file them in numerical 
 order. 
 
 152. The Master Mechanic will prepare daily report on 
 R. A. O. A. Standard Form 129, from the various reports, 
 R. A. O. A. Standard Form 128, received from inspectors, 
 showing all cars in numerical order. R. A. O. A. Standard 
 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 R. A. O. A. Standard Form 129. 
 
 153. Permanent record of light weights should be kept 
 on R. A. O. A. Standard Form 130, under the card-filing 
 system, this record to be posted each day from the reports, 
 R. A. O. A. Standard Form 129, received from the Master 
 Mechanic.. 
 
 RESPONSIBILITY FOR CORRECTNESS OF 
 
 CHARGES AND ADJUSTMENT OF 
 
 UNDERCHARGES AND 
 
 OVERCHARGES 
 
 154. Waybilling. When through rates and percentage 
 divisions are published, freight should be waybilled through 
 from point of origin to final destination, thereby minimiz- 
 ing overcharges and undercharges, and facilitating the ad- 
 justment of differences. 
 
 155. Revision of Waybills and Transfer Freight Bills. 
 The number of undercharges and overcharges would be 
 greatly reduced by a thorough revision of waybills at origi- 
 nating or receiving stations, or in the accounting depart- 
 ment. When shipments are to be rebilled at junction 
 points the charges accruing to the junctions should be re- 
 vised by the inbound carriers before the transfer freight 
 bills are tendered to the rebilling carriers. 
 
 156. Collection of Transportation Charges. It shall be 
 
62 R. A. 0. A. 1921 SYNOPSIS FRH1GHT 
 
 the duty, of the destination carrier to collect all tariff charges 
 from original point of shipment to final destination, regard- 
 less of bases for the charges or whether the shipment is re- 
 waybilled en route or waybilled through or billed to a non- 
 agency station, and shall promptly account to each earner 
 in interest for its proportion. 
 
 157. It being the duty of the destination carrier to col- 
 lect 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 80. 
 
 158. Correction of Overcharges and Undercharges. 
 Undercharges or overcharges detected by the initial or in- 
 termediate carriers shall be promptly tendered at junctions, 
 accepted for immediate settlement and passed to destina- 
 tion 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. 
 
 159. 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. O. A. Over- 
 charge Claim Rules. 
 
 160. The adjustment of differences arising from inter- 
 line freight settlements between carriers parties to the in- 
 terline waybill is a matter of accounting and should not be 
 referred to the Claim Department for settlement. 
 
 161. Responsibility for and Disposition of Uncollectible 
 Charges. The initial carrier shall be responsible for the 
 failute 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 in- 
 sufficiently prepaid, they should be accepted from connect- 
 ing carrier and forwarded to destination or to nearest 
 agency station, as the destination carrier may elect. The 
 
FREIGHT RECOMMENDATORY 63 
 
 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 ad- 
 justment shall be made in accordance with the R. A. O. A. 
 Overcharge Claim Rules. 
 
 162. 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 detec- 
 tion by the destination carrier. See paragraph 163. 
 
 163. 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 desti- 
 nation 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 car- 
 rier) and not a part of or included in the through rate (see 
 Rule 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 intermediate 
 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 agreement 
 weights. 
 
 164. Destination carrier shall receive all possible assist- 
 ance from initial or intermediate carriers in its efforts to 
 make collections or refunds. 
 
64 A*. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 165. 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 desti- 
 nation carrier, the destination carrier shall submit all papers 
 in the case and request authority to charge the carrier re- 
 sponsible or to resort to legal means to enforce collection. 
 In the event of failure to make collection, the carrier re- 
 sponsible for the error must assume the amount uncollect- 
 ible and the cost of the legal procedure, the adjustment to 
 be made in accordance with the R. A. O. A. Overcharge 
 Claim Rules. 
 
 166. It must be recognized that these recommendations 
 are made to cover ,only the disposition of undercharges and 
 overcharges as between carriers, and should not be con- 
 strued as denning the policy of a carrier with respect to its 
 relations with the public. 
 
 UNDERCHARGES IN ADVANCES 
 
 167. When the destination agent discovers an under- 
 charge in the advances of a waybill, he shall send the way- 
 billing junction agent a "Prepaid Only" waybill or a cor- 
 rection notice for the amount of the undercharge. 
 
 168. 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. 
 
 169. At the junction, the waybilling agent when he re- 
 ceives the "prepaid only" waybill or the correction notice 
 shall promptly refund the amount of the undercharge to the 
 agent of the connecting line. 
 
 170. 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 167. 
 
 171. When the freight accounting officer of either the 
 destination road or of an intermediate road discovers an un- 
 dercharge in the advances of a waybill, he shall notify the 
 freight accounting officer of the creditor road, using there- 
 
FREIGHT RECOMMEND A TOR Y 65 
 
 for R. A. O. A. Standard Form No. 118, Notice of Under- 
 charge 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 junc- 
 tion account. 
 
 172. It shall be recognized that, inasmuch as carriers are 
 dependent on one another as to collection and apportion- 
 ment of transportation charges, each freight accounting 
 officer is morally bound to exert himself to refund under- 
 charges to the roads that the undercharges belong to. 
 
 173. 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 channel 
 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. O. 
 A. Standard Form No. 147, Waybill Correction Notice or 
 Notice of Undercharge in Advances, R. A. O. A. Standard 
 Form No. 118. 
 
 174. 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 
 
 175. Distinctive Waybills. It is not advisable to adopt 
 a waybill blank of a distinctive color, or to use a separate 
 waybill for "Order'' freight. 
 
 176. Notations Not to Be Abbreviated. Owing to errors 
 in delivery resulting from the use of abbreviations in way- 
 billing "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 waybill, dis- 
 tinctly, and in full. On an "Order" bill of lading, the num- 
 ber of packages should be spelled out as well as given as a 
 numeral. 
 
66 7?. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 177. 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 there- 
 on, should be forwarded to accounting department, at- 
 tached to original waybills. If freight is undelivered, or 
 for any reason a waybill is forwarded to accounting depart- 
 ment before the bill of lading is surrendered to the agent, 
 a form showing sufficient information to identify the way- 
 bill 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 securely 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 at- 
 tached 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 tran- 
 scribed 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 
 
 178. Interline Waybilling. Interline or through way- 
 billing, of freight from point of origin to destination is de- 
 sirable as an aid in economical and efficient railway trans- 
 portation ; lessens the time required for transporting 
 freight; is helpful in the operation of junction agencies; re- 
 duces the number of overcharge claims and facilitates the 
 investigation of loss and damage, as well as overcharge 
 claims. 
 
 179. Experience has demonstrated, however, that with- 
 out joint through rates and simplified division bases, the ac- 
 
FREIGHT RECOMMENDATORY 07 
 
 counting cost and the accounting difficulties in connection 
 with interline waybilling become disproportionate to the 
 benefits. This emphasizes the convenience or economy and 
 the practical necessity of obtaining the promulgation of 
 joint through rates and the production of proper percentage 
 bases f6r dividing the revenue among the interested 
 carriers. 
 
 180. The Railway Accounting Officers Association, dur- 
 ing the thirty-three years of its existence, has consistently 
 advocated through waybilling of freight from point of origin 
 to destination, wherever it was practicable to adequately 
 perform the accounting. 
 
 181. The accounting officers have endeavored, in various 
 ways, to place before the railway traffic departments the 
 advantages of obtaining, individually and through the 
 traffic organizations, the promulgation of joint through 
 rates and the production of simple, equitable percentage di- 
 vision bases for apportioning the revenue among the inter- 
 ested carriers. 
 
 182. Waybills To Move With Freight. Waybills for 
 carload 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 re- 
 quirements 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 way- 
 bills, all securely fastened together and mailed as outlined 
 above. Agents receiving merchandise waybills without 
 car shall take immediate action to locate car and forward 
 waybills in accordance with the information obtained, and 
 connecting carrier's requirements to junction, transfer, 
 
68 K. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 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. 
 
 183. Revenue Columns. The revenue columns on way- 
 bills should be in the following order : 
 
 "Freight," "Advances," "Prepaid," which terms are de- 
 nned as follows 
 
 Freight The transportation charges between the 
 points from and to which the waybill is made. 
 
 Advances The amount advanced to connecting car- 
 riers or others. 
 
 Prepaid The amount collected to apply in prepay- 
 ment of charges. 
 
 184. Separate Waybill for Each Carload Shipment. A 
 separate waybill should be issued for each carload ship- 
 ment, 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 transportation. A 
 separate bill of lading should be made for each carload of 
 Government freight, and, when practicable, also for each 
 carload of commercial freight. 
 
 185. Waybills and Transfer Freight Bills to Show 
 Record of Weighing. All less carload freight should be 
 weighed at forwarding stations. 
 
 186. Waybills or transfer freight bills to connecting car- 
 riers 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. 
 
 187. Destination Weights on Rebilled Shipments. 
 Initial and intermediate carriers shall accept the weights 
 that are used by the destination carrier in assessing freight 
 charges on rebilled shipments, and shall not require the des- 
 
FREIGHT RECOMMENDATORY 69 
 
 tinatiun carrier to substantiate the weights so used by 
 weight certificate or otherwise. 
 
 188. 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 re- 
 sults 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 ship- 
 ments move from stations where there are no weighing 
 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 indicated 
 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 in- 
 stance, 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-loading 
 commodities. 
 
 189. Original Car Numbers and Original Point of Ship- 
 ment. Waybills must show the original car initials and 
 numbers and original point of shipment. 
 
 190. Full Name of Shipper. The full name of shipper 
 should be shown on the waybill and transfer freight bill. 
 
 191. 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 there- 
 for on the waybill. 
 
 192. Subsequent transfer stamps and notations should 
 be placed in available space beginning on the left side of 
 the waybill, 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. 
 
70 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 193. All essential information governing the movement 
 of the car and exceptions as to the condition of the freight 
 should be made on the face of the waybill. 
 
 194. Connecting Line Reference. Full reference must 
 be given to all connecting line waybill numbers for all pre- 
 vious billing and re-billing of shipment. 
 
 195. Consignee and Destination. Name of consignee 
 must always be shown in full, and street address when fur- 
 nished 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. 
 
 196. 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. 
 
 197. 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 transportation charges. 
 
 198. L. C. L. Waybills Separated From Freight. When 
 waybills covering less than carload shipments become sepa- 
 rated 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 \vhom and to whom mailed. In the event that 
 waybills apparently cover an entire carload, the agent dis- 
 covering the shortage may hold the waybills not to exceed 
 48 hours, in an effort to locate the car. 
 
 199. Transfer Freight Bills. Standard freight bill, R. A. 
 O. A. Form 161, should be used as a junction transfer when 
 freight is delivered to connecting carrier for rebilling, and 
 should show full information without abbreviations. 
 
FREIGHT RECOMMENDATORY 
 
 71 
 
 200. Stop-off Charges. Instructions to stop freight in 
 transit should be inserted on revenue waybills. A waybill 
 for charges assessed during transit to be collected at desti- 
 nation for stop-off to complete loading or for partial un- 
 loading, 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 sta- 
 tion 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. 
 
 201. Notations Regarding War Tax. Notations as to 
 war tax should not be placed on waybills at billing points. 
 
 202. Showing Freight Bill Number on Waybill. The 
 freight bill number should be shown in the space provided 
 on R. A. O. A. Standard Form No. 98, and should be shown 
 in the lading column of R. A. O. A. Standard Waybill 
 Forms Nos. 99, 100, 101 and 134. 
 
 203. Paper for Making Copies of Waybills. Necessary 
 copies of waybills should be made on forms similar to the 
 waybills or on plain paper. 
 
 204. Waybilling from Non-Agency Stations. Freight 
 conductors should make reports of shipments loaded at non- 
 agency or flag stations. (See R. A. O s A. Standard Form 
 No. 102, Conductor's waybill.) Such shipments should be 
 regularly waybilled at the first billing station. 
 
 205. Perishable Freight. The use of a special color of 
 waybill for perishable freight (R. A. O. A. Standard Form 
 No. Ill printed on pink paper) is desirable. It is under- 
 stood that the roads generally, use some special form, or at- 
 tach to the regular waybill stickers to designate preference 
 movement, but the adoption of the standard form, by all 
 carriers, would result in uniformity, and eventually all em- 
 ployees handling such waybills would become familiar with 
 the fact that they cover perishable shipments and require 
 preference movement. 
 
 206. "Prepaid Only" Waybill. "Prepaid Only" way- 
 
72 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 bills may be i\sed to adjust differences in advances or pre- 
 paid. 
 
 207. Paper for Printing Waybills. Good quality (not 
 less than 40-pound, 22x34") manila paper, should be used 
 in printing waybills. 
 
 208. Size for Waybills. No waybill smaller or larger than 
 R. A. O. A. Standard Forms 98, 99, 100, 101, 111, and 134- 
 8^2x11 inches or 8^x20 inches should be used in interline 
 waybilling, and in the case of perishable and other divert- 
 ible carload traffic, the large size waybill, 8^4x20 inches, is 
 desirable in order to provide necessary space for stamps 
 and notations en route. 
 
 209. Stamps on Waybills. All stamps placed on the 
 face of waybills shall not exceed 1x1 1/2 inches; round 
 stamps not to exceed \y 2 inches in diameter. All yard 
 stamps, and all junction stamps in excess of four, should be 
 placed on the back of waybills. 
 
 BALANCING IN-TRANSIT ACCOUNT 
 
 210. The following is the fundamental principle of bal- 
 ancing to determine accurately the amounts of the advances 
 and prepaid charges carried in the in-transit account. The 
 method of obtaining results will naturally differ on account 
 of the use or non-use of various mechanical devices. 
 
 211. The total of advances and prepaid on the Report of 
 Interline Waybills Forwarded, as tabulated by each sta- 
 tion or in the accounting department, is added to the pre- 
 vious month's total of unreported advances and prepaid. 
 
 212. The advances and prepaid as shown on Abstract of 
 .Interline Waybills Received, rendered by accounting car- 
 rier, are checked against the Daily Reports of Interline 
 Waybills Forwarded. 
 
 213. The total of the unchecked or unsettled items is de- 
 ducted from the previous month's and current month's to- 
 tal. The differences, 'overs and shorts, being adjusted, the 
 remainder must balance with the total amount of advances 
 and prepaid reported on interline freight account received 
 abstracts, rendered by accounting carrier. 
 
FREIGHT RECOMMENDATORY 73 
 
 214. The totals of the open or unsettled items are the 
 amounts carried in the in-transit account. 
 
 215. The totals of the over and short items are carried to 
 the appropriate suspense account until adjusted. 
 
 216. This plan may also be used in balancing local ad- 
 vances and prepaid. 
 
 CODE NUMBERS ON INTERLINE FORMS 
 
 217. The code number assigned each carrier, as follows, 
 should be shown on all interline forms interchanged between 
 carriers. 
 
 218. The code number should appear in the same size 
 and style of type used for the name of the railroad. A small 
 space to the left of the railroad name should be allowed, so 
 that the code number will show conspicuously. 
 
 219. The purpose of the code is to eliminate the labor 
 of coding by those carriers that need this information, in 
 using mechanical devices for auditing purposes. The code 
 number of the carrier issuing the form, when printed as 
 indicated, will tend to eliminate errors that might other- 
 wise be made by code clerks. 
 
 220. The code number is especially desirable to facili- 
 tate waybill sorting, which can be done more economically 
 by numbers than by road names. 
 
 221. Regardless of whether or not it uses mechanical de- 
 vices in this connection, each carrier will find it advanta- 
 geous to print its code number on its waybills and other in- 
 terline forms as a .means of insuring that destination carriers 
 in preparing their interline settlements, will be able, ex- 
 peditiously, to settle waybills with the proper carrier, and 
 minimize the tracing for reports of such waybills. 
 
 222. Carriers that have not been assigned code numbers 
 should make application to the Secretary for such number. 
 
 1. Abilene & Southern 
 33. Ahnapee & Western 
 
 2. Akron & Barberton Belt 
 
 3. Akron, Canton & Youngstown 
 
 4. Alabama & Vicksburg 
 
 5. Alabama Central 
 
 29. Alabama Great Southern 
 
74 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 6. Alabama, Tenn. & Northern 
 .31. Alberta & Great Waterways 
 
 7. Alexandria & Western 
 
 8. Algoma Central & Hudson Bay 
 
 9. Algoma Eastern 
 
 10. Ann Arbor 
 
 11. Apache 
 
 12. Apalachicola Northern 
 
 13. Arcade & Attica 
 
 14. Arizona & New Mexico 
 
 15. Arizona Eastern 
 
 16. Arkansas & Louisiana Missouri 
 
 17. Arkansas Central 
 
 18. Arkansas Valley Interurban 
 
 19. Asheville & Craggy Mtn. 
 
 20. Ashland C. & I. 
 
 21. Ashley, Drew & Northern 
 
 22. Atchison, Top. & Santa Fe 
 
 30. Atchison, Top. & Santa Fe Coast Lines 
 
 23. Atlanta & West Point 
 
 24. Atlanta, Birmingham & Atlantic 
 
 25. Atlantic & Western 
 
 26. Atlantic & Yadkin 
 
 27. ^ Atlantic City^ 
 
 28. 'Atlantic Coast Line 
 32. Atlantic Port 
 
 29. Alabama Great Southern 
 
 30. Atchison, Top. & Santa. Fe Coast Lines 
 
 31. Alberta & Great Waterways 
 
 32. Atlantic Port 
 
 33. Ahnapee & Western 
 
 50. Baltimore Ohio 
 
 51. B. & O. Chicago Terminal 
 
 52. Baltimore, Chesapeake & Atlantic 
 
 53. Baltimore Steam Packet Line 
 
 54. Bamberg, Ehrhardt & W. 
 
 55. Bamberger Electric 
 
 56. Bangor & Aroostook 
 
 57. Bartlett Western 
 
 58. Batesville Southwestern 
 79,. Bath Hammondsport 
 
 59. Beaumont, Sour Lake & Western 
 
 60. Bennettsville & Cheraw 
 
 61. Bessemer & Lake Erie 
 
 81. Big Fork & International Falls 
 
FREIGHT RECOMMENDATORY 75 
 
 62. Bingham & Garfield 
 
 80. Birmingham & Northwestern 
 
 63. Birmingham & Southeastern 
 
 64. Birmingham, Col. & St. Andrews 
 
 65. Birmingham Southern 
 82. Black Mountain 
 
 66. Blue Ridge 
 
 67. Blytheville, Leachville & Ark. Sou. 
 
 68. Boston & Albany 
 
 69. Boston & Maine 
 
 70. Boyne City, Gaylord & Alpena 
 
 71. Bridgton Saco River 
 
 72. British Columbia Electric 
 
 73. Brownwood North & South 
 
 74. Buffalo & Susquehanna 
 
 75. Buffalo, Rochester & Pittsb. 
 
 76. Bullfrog Goldfield 
 
 77. Bush Terminal 
 
 78. Butte, Anaconda & Pacific 
 
 79. Bath & Hammondsport 
 
 80. Birmingham & Northwestern 
 
 81. Big Fork & International Falls 
 
 82. Black Mountain 
 
 100. California Western R. R. & Nav. 
 
 101. Cambria & Indiana 
 
 102. Campbell's Creek 
 
 103. Canadian Government 
 
 104. Canadian Northern 
 
 105. Canadian Pacific 
 
 106. Carolina & North Western 
 
 107. Carolina & Tenn. South. 
 
 108. Carolina & Yadkin River 
 
 109. Carolina, Clinchfield & Ohio 
 
 110. Carrollton & Worthville 
 
 111. Cedar Rapids & Iowa City 
 
 112. Central California 
 
 113. Central Canada 
 
 114. Central Clearing House 
 
 115. Central Illinois Public Service 
 
 116. Central Indiana 
 
 165. Central New England 
 
 117. Central New York, Southern 
 
 118. Central of Georgia 
 
 119. Central of New Jersey 
 
76 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 120. Central Vermont 
 
 121. Charleston & West. Car. 
 
 122. Charlotte Harbor & Northern 
 
 123. Charlotte, Monroe & Col. 
 
 124. Chattahoochee Valley 
 
 125. Chesapeake & Ohio 
 
 171. Chesapeake & Ohio of Indiana 
 
 170. Chesapeake Beach 
 
 126. Chesapeake Steamship 
 
 127. Chesterfield & Lancaster 
 
 128. Chicago & Alton 
 
 129. Chicago & Eastern Illinois 
 
 130. Chicago & 111. Midland 
 
 131. Chicago & North-Western 
 
 132. Chicago & Western Ind. 
 
 133. Chicago, Burlington & Quincy 
 
 134. Chicago, Duluth & Geo. Bay Transit 
 
 135. Chicago Great Western 
 
 136. Chicago, Ind. & Louisville 
 
 137. Chicago Junction 
 
 138. Chicago, Kalamazoo & Sag. 
 
 168. Chicago, Lake Shore & South Bend 
 
 166. Chicago, Memphis & Gulf 
 
 139. Chicago, Milwaukee & Gary 
 
 140. Chicago, Milw. & St. Paul 
 
 141. Chicago, North Shore & M. 
 
 142. Chicago, Peoria & St. Louis 
 
 143. Chicago River & Indiana 
 
 144. Chicago, Rock Isl. & Gulf 
 
 145. Chicago, Rock Island & Pacific 
 
 146. Chicago, St. Paul, Minn. & Omaha 
 
 147. Chicago Short Line 
 
 148. Chicago, T. H. & Southeastern 
 
 149. Chicago Union Station 
 
 150. Christie & Eastern 
 
 151. Cin. Ind. & West 
 
 152. Cin., Lebanon & North. 
 
 153. C, N. O. & T. P. 
 
 167. Cincinnati Northern 
 
 154. Cleveland, Cincinnati, C. & St. L. 
 Clinton, Davenport & Muscatine 
 
 156. Clyde Steamship 
 
 157. Colorado & Southern 
 
 158. Colorado & Wyoming 
 
 159. Columbia, Newberry & Laurens 
 
v FREIGHT RECOMMENDATORY 77 
 
 160. Copper Range 
 
 161. Cornwall 
 
 162. Coudersport & Port Allegheny 
 169. Crosby Transportation 
 
 163. Cumberland & Manchester 
 
 164. Cumberland & Penna. 
 
 165. Central New England 
 
 166. Chicago, Memphis & Gulf 
 
 167. Cincinnati Northern 
 
 168. Chicago, Lake Shore & South Bend 
 
 169. Crosby Transportation 
 
 170. Chesapeake Beach 
 
 171. Chesapeake & Ohio of Indiana 
 
 189. Dayton & Union 
 
 190. Danville & Western 
 189. Dayton & Union 
 
 191. Dayton-Goose Creek 
 
 192. Dayton, Toledo & Chicago 
 
 193. Death Valley 
 
 194. DeKalb & Western 
 
 195. Delaware & Hudson 
 
 196. Del., Lackawanna & West. 
 
 197. Denver & Rio Grande 
 
 198. Denver & Salt Lake 
 
 199. Denver Union Terminal 
 
 200. DeQueen & Eastern 
 
 201. Des Moines Terminal 
 
 202. Des Moines Union 
 
 203. Detroit & Cleveland 
 
 204. Detroit & Mackinac 
 
 205. Det. & Toledo Shore Line 
 
 206. Detroit, Bay City & Western 
 
 207. Detroit Terminal 
 
 208. Det., Toledo & Ironton 
 
 209. Dominion Atlantic 
 
 210. Doniphan, Kensett & Searcy 
 
 211. Duluth & Iron Range 
 
 212. Duluth & Northeastern 
 
 213. Duluth, Missabe Northern 
 
 214. Duluth, So. Shore & Atl. 
 
 215. Duluth Union Depot & T. 
 
 216. Duluth, Winnipeg & Pacific 
 
 217. Durham & Southern 
 
78 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 230. East & West Coast 
 244. East Carolina 
 
 231. East St. Louis & Suburban 
 
 232. East St. Louis Conecting 
 
 233. East St. Louis Junction 
 
 234. East Tenn. & Wn. North Car. 
 
 235. Edmonton, Dunvegan & B. C. 
 
 236. Elberton & Eastern 
 
 237. Electric Short Line 
 
 238. Elgin, Joliet & Eastern 
 
 239. El Paso & Southwestern System 
 
 240. Erie 
 
 241. Escanaba & Lake Superior 
 
 242. Ettrick & Northern 
 
 243. Evansville & Indianapolis 
 
 244. East Carolina 
 
 260. Fairport, Painesville & Eastern 
 
 261. Fernwood & Gulf 
 
 262. Fla. Cen. & Gulf 
 
 263. Florida East Coast 
 
 264. . Fonda, Johnstown & Gloversville 
 
 265. Fordyce & Princeton 
 
 266. Ft. Dodge, Des Moines & So. 
 
 267. Ft. Smith & Western 
 
 268. Fort Worth & Denver City 
 271. Fort Worth & Rio Grande 
 
 269. Fort Worth Belt 
 
 270. Fourche River Valley I. T. 
 
 271. Ft. Worth & Rio Grande 
 
 272. Frankfort & Cincinnati 
 
 290. Gainesville Midland 
 
 291. Gales Creek & Wilson River 
 
 292. Galveston, Harris. & San Antonio 
 
 293. Galveston, Houston Henderson 
 
 294. Galveston Wharf 
 
 295. Garyville Northern 
 320. Genesee & Wyoming 
 
 296. Georgia Florida 
 
 297. Georgia, Florida Alabama 
 
 298. Georgia Northern 
 
 299. Georgia 
 
 300. Ga. Southern & Florida 
 
 
FREIGHT RECOMMEND A TORY 79 
 
 301. Georgia Southwestern & Gulf 
 
 302. Gettysburg & Harrisburg 
 
 303. Gilmore & Pittsburgh 
 323. Grafton Upton 
 
 304. Grand Rapids & Indiana 
 322. Grand River 
 
 306. Grand Trunk Canadian Lines 
 
 305. Grand Trunk Lines in New England 
 
 307. Grand Trunk Pacific 
 
 308. -Grand Trunk Western Lines 
 
 309. Great Lakes Transit Corporation 
 
 310. Great Northern 
 
 311. Great Western 
 
 312. Green Bay & Western 
 321. Greenwich & Johnsonville 
 319. Gulf & Sabine River 
 
 313. Gulf & Ship Island 
 
 314. Gulf Coast 
 
 315. Gulf, Colorado & Santa Fe 
 
 316. Gulf, Florida & Alabama 
 
 317. Gulf, Mobile & Northern 
 
 318. Gulf, Texas & Western 
 
 319. Gulf Sabine River 
 
 320. Genesee & Wyoming 
 
 321. Greenwich & Johnsonville 
 
 322. . Grand River 
 
 323. Grafton Upton 
 
 330. Hagerstown & Frederick 
 
 331. Halifax & Southwestern 
 
 332. Hanover 
 
 333. Harriman & Northeastern 
 
 334. Hartwell 
 
 335. Hawkinsville & Fla. South. 
 
 336. Hetch Hetchy 
 
 337. High Point, ,R. A. & S. 
 33'8. Hillsboro & North Eastern 
 
 339. Hocking Valley 
 
 340. Houston & Brazos Valley 
 349. Houston & Shreveport 
 
 341. Houston & Texas Cent. 
 
 342. Houston Belt Terminal 
 
 343. Houston East & West Texas 
 
 344. Hudson & Manhattan 
 
80 R. A. O. A. 1921 SYNOPSIS 
 
 345. Hudson Bay 
 
 346. Hudson Navigation 
 
 347. Hudson River Day Line Steamers 
 
 348. Hunt. & B. T. Mt. R. R. & Coal Co. 
 
 349. Houston & Shreveport 
 
 366. Iberia & Vermillion 
 
 350. Iberia, St. Mary's and Eastern 
 
 351. Illinois Central 
 
 352. Illinois Northern 
 
 353. Illinois Terminal 
 
 354. Illinois Traction System 
 
 355. Indian Creek Valley 
 
 356. Indian Valley 
 
 357. Indiana Harbor Belt 
 
 358. Indianapolis Union 
 365. Inland Empire 
 
 359. Intermountain 
 
 360. International & Grt. North. 
 
 361. Interstate 
 
 362. Inter-Urban 
 
 363. Iowa Transfer 
 
 364. Ironton 
 
 365. Inland Empire 
 
 366. Iberia & Vermillion 
 
 375. Jacksonville Terminal 
 
 376. Jamestown, Westfield & N. \Y. 
 
 377. Jonesboro, Lake City & Eastern 
 
 395. Kalamazoo, Lake Shore & Chicago 
 
 396. Kanawha & Michigan 
 
 397. Kan. City, Clinton & Springfield 
 
 398. Kansas City Mexico & Orient 
 
 399. Kansas City Northwestern 
 
 400. Kansas City Southern 
 
 401. Kansas City Terminal 
 408. Kansas, Oklahoma & Gulf 
 
 402. Kentucky & Indiana Term. 
 
 403. Kentwood & Eastern 
 
 404. Kettle Valley 
 
 407. Kewaunee, Green Bay & Western 
 
 405. Kinder & Northwestern 
 
 406. Kosciusko & South Eastern 
 
FREIGHT RECOMMENDATORY 81 
 
 407. Kewaunee, Green Bay & Western 
 
 408. Kansas, Oklahoma & Gulf 
 
 419. Lackawanna & Wyoming Valley 
 
 418. La Crosse & Southeastern 
 
 419. Lackawanna & Wyoming" Valley 
 
 420. Lake Charles & Northern 
 
 421. Lake Erie & North. & G. R. 
 
 422. Lake Erie & Western 
 
 423. Lake Erie, Franklin & Clarion 
 
 424. Lakeside & Marblehead 
 
 425. Lake Superior & Ishpeming 
 
 426. Laurel Fork 
 
 427. Lawrenceville Branch 
 
 428. Leetonia 
 
 429. Lehigh & Hudson River 
 
 430. Lehigh & New England 
 
 431. Lehigh Valley 
 
 432. Litchfield & Madison 
 
 433. Live Oak, Perry & Gulf 
 
 434. Live Poultry Transportation 
 
 435. London & Port Stanley 
 
 436. Long Island and Montauk S. S. 
 
 437. Lorain & West Virginia 
 
 438. Lorain, Ashland & South. 
 
 439. Loranger, La. & N. E. 
 
 440. Los Angeles & Salt Lake 
 
 441. Louisiana & Arkansas 
 Louisiana & North West 
 
 447. Louisiana & Pacific 
 
 443. Louisiana Ry. & Nav. 
 
 448. Louisiana Western 
 
 444. Louisville & Nashville 
 
 445. Louisville, Henderson & St. Louis 
 
 446. Louisville, N. A. & C. 
 
 447. Louisiana & Pacific 
 
 448. Louisiana Western 
 
 454. Macon & Birmingham 
 
 455. Macon, Dublin & Savannah 
 512. Madison Southern 
 
 456. Maine Central 
 Mallory Steamship 
 
 458. Manistique & Lake Superior 
 
82 R. O. A. 1921 SYNOPSIS FREIGHT 
 
 459. Manufacturers' Junction 
 
 460. Manufacturers' 
 
 461. Marion & Eastern 
 
 462. Marion & Southern 
 
 463. Maryland & Pennsylvania 
 
 464. Maryland, Del. Va. 
 
 465. Mascott & Western 
 
 513. Mason City & Clear Lake 
 
 466. McCloud River 
 
 467. Merchants & Miners Transportation 
 
 468. Meridian & Memphis 
 
 469. Mexican, Ltd. 
 
 470. Mexico North Western 
 
 471. Miami Mineral Belt 
 
 472. Michigan Central 
 
 473. Michigan Northern 
 
 474. Michigan 
 
 475. Middletown & Unionville 
 
 476. Midland Continental 
 
 477. Midland Terminal 
 
 478. Midland Valley 
 
 506. Mineral Point Northern 
 
 479. Minneapolis & St. Louis 
 
 480. Minneapolis, Northfield Southern 
 
 481. Minneapolis, Red Lake Manitoba 
 
 482. Minneapolis, St. Paul & S. S. M. 
 
 483. Minnesota & International . 
 510. Minn.-Dakota Western 
 
 484. Minnesota Transfer 
 
 485. Mississippi Central 
 
 486. Mississippi Eastern 
 
 487. Miss. River Bonne Terre 
 508. Mississippi-Warrior Service 
 
 488. Missouri 111. B. & B. 
 
 489. Missouri & North Arkansas 
 
 490. Missouri, Kan. Texas 
 
 491. Mo., Kan. Tex. of Tex. 
 
 493. Missouri, Oklahoma & Gulf of Tex. 
 
 494. Missouri Pacific 
 
 495. Missouri Southern 
 
 496. Mobile & Ohio 
 
 497. Monongahela 
 
 498. Monongahela Connecting 
 
 499. Montana, Wyoming & Southern 
 
FREIGHT RECOMMENDATORY 
 
 500. Montour 
 
 504. Montpelier & Wells River 
 509. Morgan's Louisiana & Texas 
 
 501. Morgantown & Kingwood 
 
 502. Morgantown & Wheeling 
 511. Morristown & Erkfc 
 
 507. Moshassuck Valley 
 
 505. Munising, Marquette & S. E. 
 
 503. Muscatine, Burlington & Souther 
 
 504. Montpelier & Wells River 
 
 505. Munising, Marquette & S. 1C. 
 
 506. Mineral Point & Northern 
 
 507. Moshassuck Valley 
 
 508. Mississippi-Warrior Service 
 
 509. Morgan's Louisiana & Texas 
 
 510. Minn.-Dakota & Western 
 
 511. Morristown & Erie 
 
 512. Madison Southern 
 
 513. Mason City & Clear Lake 
 
 562. Napierville Junction 
 
 525. Narragansett Pier 
 
 526. Nashville, Chat. & St. L. 
 
 527. Natchez, Col. & Mobile 
 
 528. Nevada, California, Oregon 
 
 529. Nevada Copper Belt 
 
 530. Nevada Northern 
 
 561. New England Steamship Co. 
 
 531. New Iberia & Northern 
 
 532. New Jersey & New York 
 
 533. New Jersey, Indiana & Illinois 
 
 534. New Mexico Central 
 
 535. New Orleans & Northeastern 
 
 536. New Orleans Great North. 
 
 537. New Orleans Terminal 
 
 538. New Orleans, Texas & Mexico 
 
 539. N. Y. & Long Branch 
 565. New York & Pennsylvania 
 
 540. New York Central 
 
 541. N. Y., Chicago & St. Louis 
 
 542. New York Dock 
 
 543. N. Y., N. H. & Hartford 
 
 544. N. Y., Ontario & West 
 
 545. N. Y., Phila. & Norfolk 
 
 546. N. Y., Susquehanna & Western 
 
84 R. A. O. A. 1921 SYNOPSIS-FREIGHT 
 
 547. N. Y., Westchester & Boston 
 
 548. Niagara, St. Catharines & Toronto 
 
 549. Norfolk & Portsmouth Belt Line 
 
 550. Norfolk Western 
 
 551. Norfolk Southern 
 
 552. Norfolk Terminal 
 
 553. North Louisiana & Gulf 
 
 554. Northampton & Bath 
 
 555. Northeast Oklahoma 
 
 556. Northern Alabama 
 
 563. Northern Electric 
 
 564. Northern Ohio 
 
 557. Northern Ohio T. & L. 
 
 558. Northern Pacific 
 
 559. Northwestern Pacific 
 
 560. Norwood & St. Lawrence 
 
 561. New England Steamship Co. 
 
 562. Napierville Junction 
 
 563. Northern Electric 
 
 564. Northern Ohio 
 
 565. New York & Pennsylvania 
 
 585. Oakland, Antioch & Eastern 
 
 586. Ocala & Southwestern 
 
 587. Ocean Shore 
 
 588. Ocean Steamship Co. of Savannah 
 
 589. Ocilla Southern 
 
 590. Ohio Electric and Columbus & Lake Michigan 
 
 591. Ohio River & Western 
 
 592. Oil Fields S. L. 
 
 593. Oklahoma, New Mexico & Pacific 
 
 594. Oklahoma S. W. 
 
 602. Okmulgee Northern 
 
 595. Old Dominion Steamship 
 
 596. Oneida & Western 
 
 603. Ontonagan 
 
 597. Orange & Northwestern 
 
 600. Oregon Electric 
 
 598. Oregon Short Line 
 
 601. Oregon Trunk 
 
 599. Oregon-Wash. & Nav. 
 
 600. Oregon Electric 
 
 601. Oregon Trunk 
 
 602. Okmulgee Northern 
 
 603. Ontonagan 
 
FREIGHT RECOMMENDATORY 85 
 
 610. Pacific & Idaho Northern 
 
 611. Pacific Coast 
 
 612. Pacific Electric 
 
 613. Pacific Great Eastern 
 
 614. Pacific Northwest Traction 
 
 615. Pacific Steamship 
 
 616. Panama 
 
 617. Panhandle & Santa Fe 
 
 636. Paris & Great Northern 
 
 618. Paris & Mount Pleasant 
 
 637. Peninsula 
 
 619. Peninsula & Occidental S. S. 
 
 620. Pennsylvania 
 
 638. Penn Yan & Lake Shore 
 
 621. Peoria & Pekin Union 
 
 622. Pere Marquette 
 
 639. Petaluma & Santa Rosa 
 
 623. Philadelphia & Reading 
 
 624. Pickens 
 
 625. Piedmont & Northern 
 
 640. Pierre, Rapid City & Northwestern 
 
 626. Pittsburgh & Lake Erie 
 
 627. Pittsburgh & Shawmut 
 
 628. Pittsburgh & West Va. 
 
 629. Pittsburgh, Chartiers & Y 
 
 630. Pittsburgh, Lisbon & Western 
 
 631. Pittsburgh, Shawmut & Northern 
 
 632. Portland Ry. L. & P. Co. 
 
 633. Port Townsend & Puget Sound 
 
 634. Prescott & Northwestern 
 
 635. Pullman R. R. 
 
 636. Paris & Great Northern 
 
 637. Peninsula 
 
 638. Penn Yan & Lake Shore 
 
 639. Petaluma & Santa Rosa 
 
 640. Pierre, Rapid City & Northwestern 
 
 655. Quanah, Acme & Pacific 
 
 656. Quebec, Montreal & Southern 
 
 657. Quincy, Omaha & Kansas City 
 
 660. Raleigh Charleston 
 
 661. Rapid 
 
 671. Raritan River 
 
86 R. A. 0. A. 1921 SYNOPSIS FREIGHT 
 
 662. Reading 
 
 672. Rhode Island Co. 
 
 663. Richmond Fred. & Potomac 
 
 664. Rio Grande, El Paso & Santa Fe 
 
 665. Rio Grande Southern 
 
 666. Rochester & Pittsburgh Coal & Iron Co 
 
 667. Rockingham 
 
 668. Rock Island Southern 
 
 669. Rome & Northern 
 
 670. Rutland 
 
 671. Raritan River 
 
 672. Rhode Island Co. 
 
 684. St. Johnsbury & Lake Champlain R. R. 
 
 685. St. John's River Terminal 
 
 686. St. Joseph & Grand Island 
 
 687. St. Louis & Hannibal 
 
 688. St. Louis & O'Fallon 
 
 689. St. Louis, Brownsville & Mexico 
 
 690. St. Louis, Kennett & S. E. 
 
 691. St. L. Merchant's Bridge Terminal 
 
 692. St. Louis, San Francisco & Texas 
 
 693. St. Louis-San Francisco 
 
 694. St. Louis Southwestern 
 
 695. St. Louis Southwestern of Texas 
 
 696. St. Louis, Troy & Eastern 
 
 697. Sacramento Northern 
 
 698. Salt Lake & Utah 
 
 699. San Antonio & Aransas Pass 
 
 700. San Antonio, Uvalde & Gulf 
 
 701. San Benito & Rio Grande Valley 
 
 702. San Diego & Arizona 
 
 703. San Francisco, Napa & C. 
 
 704. San Francisco-Sacramento 
 
 705. San Joaquin & Eastern 
 
 706. San Luis Southern 
 
 707. Sand Springs 
 
 708. Sandy River & Rangeley Lakes 
 
 709. Sapulpa & Oil Field 
 
 710. Savannah & Atlanta 
 
 711. Savannah & Statesboro 
 
 712. Seaboard Air Line 
 
 713. Sewell Valley 
 
 714. Sharpsville 
 
 715. Shreveport, Houston & Gulf 
 
FREIGHT RECOMMENDATORY 87 
 
 716. Sierra of California 
 
 717. Silverton Northern 
 
 735. Sioux City Terminal 
 
 718. South Brooklyn 
 
 719. South Buffalo 
 
 720. ' Southern 111. Ry. & Power 
 
 721. Southern Pacific Pacific System 
 
 722. Southern Pacific Lines in La. 
 
 723. So.-Pacific S. S. Line 
 
 724. Southern 
 
 725. Southern (In Miss.) 
 
 726. Spokane & Eastern 
 
 736. Spokane & Eastern Ry. & Power 
 
 727. Spokane International 
 
 728. Spokane, Portland & Seattle 
 
 729. Stanley, Merrill & Phillips 
 
 730. Staten Island Rapid Transit 
 
 731. Sugar Land 
 
 732. Sumpter Valley 
 734. Sunset R. R. 
 
 733. Susquehanna & New York 
 
 734. Sunset R. R. 
 
 735. Sioux City Terminal 
 
 736. Spokane & Eastern Ry. & Power 
 
 750. Tallulah Falls 
 
 751. Tampa & Gulf Coast 
 
 752. Tampa & Jacksonville 
 
 753. Tampa Northern 
 
 754. Temiskaming & Northern Ontario 
 
 755. Tennessee, Alabama & Ga. 
 
 756. Tennessee Central 
 
 757. Terminal Assn. of St. Louis 
 Texarkana & Ft. Smith 
 
 759. Texas & New Orleans 
 
 ' 760. Texas & Pacific 
 
 761. Tex. City Term. & Tex. City Trans. 
 
 762. Texas Mexican 
 
 763. Texas Midland 
 
 764. Texas, Oklahoma & Eastern 
 
 780. Texas Short Line 
 
 765. Texas South-Eastern 
 
 781. Thornton & Alexandria 
 
 766. Tionesta Valley 
 
88 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 767. Toledo & Ohio Central 
 
 768. Toledo & Western 
 
 769. Toledo, Peoria & Western 
 
 770. Toledo, St. L. West. 
 
 771. Toledo Terminal 
 
 772. Tonopah & Goldfield 
 
 773. Tonopah & Tidewater 
 
 782. Toole Valley 
 
 774. Toronto, Hamilton Buffalo 
 
 775. Trans-Mississippi Terminal 
 
 776. Tremont & Gulf 
 
 777. Trinity & Brazos Valley 
 
 778. Trinity Valley & Northern 
 
 779. Trona 
 
 783. Tuscon, Cornelia & Gila Bend 
 
 780. Texas Short Line 
 
 781. Thornton & Alexandria 
 
 782. Toole Valley 
 
 783. Tuscon, Cornelia & Gila Bend 
 
 800. Ulster & Delaware 
 813. Unadilla Valley 
 
 801. Union Freight 
 
 802. Union Pacific 
 
 803. Union R. R. 
 
 804. Union Ry. Co. 
 
 805. Union Stock Yards Company of Omaha 
 
 806. Union Terminal Co. 
 
 807. Union Terminal R. R. 
 
 808. Union Traction 
 
 809. Union Traction of Indiana 
 '810. United Railways (Oregon) 
 
 811. Utah 
 
 812. Utah-Idaho Central 
 
 813. Unadilla Valley 
 
 818. Veracruz Terminal 
 
 819. Vicksburg, Shreveport & Pacific 
 
 820. Valdosta, Moultrie & Western 
 
 818. Veracruz Terminal 
 
 821. Verde Tunnel & Smelter 
 
 819. Vicksburg, Shreveport & Pacific 
 
 822. Va. & Carolina Southern 
 
 823. Virginian 
 
 824. Visalia Electric 
 
FREIGHT RECOMMEND A TOR J ' 
 
 825. Wabash 
 
 826. Wabash, Chester & Western 
 
 827. Wadley Southern 
 
 828. Ware Shoals 
 
 '829. Warren & Ouachita Valley 
 
 830. Washington & Lincolnton 
 
 858. Washington & Old Dominion 
 
 831. Washington, Idaho & Montana 
 
 832. Washington Terminal 
 
 833. Washington-Va. 
 
 834. Washington Western 
 
 835. Waterloo, Cedar Falls & North. 
 
 836. Waupaca-Green Bay 
 
 837. Weatherford, Mineral Wells N. W. 
 
 838. Welland Ship Canal 
 
 839. Western Maryland 
 
 840. Western Pacific 
 
 841. Western of Ala. 
 
 861. West Side Belt 
 
 842. Wharton & Northern 
 
 843. Wheeling & Lake Erie 
 
 844. Wheeling Terminal 
 
 845. White River 
 
 '846. White Sulphur Springs & Y. P. 
 
 856. Wichita Falls & Northwestern 
 860. Wichita Falls & Southern 
 
 857. Wichita Falls, Ranger & Ft. Worth 
 
 847. Wichita Northwestern 
 
 848. Wildwood & Delaware B. S. L. 
 
 849. Willamette Valley Southern 
 
 859. Williamsport & North Branch 
 
 850. Winchester & Western 
 
 854. Winston-Salem Southbound 
 
 855. Wisconsin & Michigan 
 
 851. Wisconsin & Northern 
 
 862. Wood River Branch 
 
 852. Woodstock & Blocton 
 
 853. Wrightsville & Tennille 
 
 854. Winston-Salem Southbound 
 
 855. Wisconsin & Michigan 
 
 856. Wichita Falls & Northwestern 
 
 857. Wichita Falls, Ranger & Ft. Worth 
 . 858. Washington & Old Dominion 
 
 8.59. Williamsport & North Branch 
 
 860. Wichita Falls & Southern 
 
90 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 861. West Side Belt 
 
 862. Wood River Branch 
 
 870. Yadkin 
 
 873. Yazoo & Mississippi Valley 
 
 871. Yosemite Valley 
 
 872. ' Youngstown & Ohio River 
 
 873. Yazoo & Mississippi Valley 
 880. Zanesville & Western 
 
 R. A. O. A. COMMODITY CLASSIFICATION 
 
 223. Effective January 1, 1920, carriers shall be governed 
 by the R. A. O. A. Commodity Classification in compiling 
 freight traffic statistics monthly and reporting them quar- 
 terly 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. O. A. Commodity Classification may 
 be obtained from the Secretary at $1.00 each. 
 
 224. 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. 
 
 225. For purposes of commodity statistics reported to 
 the Interstate Commerce Commission, the Railway Ac- 
 counting Officers Association favors the plan of being gov- 
 erned entirely by the information shown on the waybills, 
 instead of attempting to make any readjustment on ac- 
 count of rebilling. 
 
 SAFEGUARDING THE REVENUES OF 
 INTERMEDIATE CARRIERS 
 
 226. In principle there is no difference between the safe- 
 guarding of the revenue of intermediate carriers and that 
 of waybilling carriers. It is, therefore, recommended that 
 a check be made by the intermediate carrier to insure the 
 reporting of waybills in interline accounts and that the dis- 
 tribution of the revenue be verified with the same care that 
 is accorded the verification of other revenues accruing from 
 interline traffic. 
 
FREIGHT RECOMMENDATORY 91 
 
 The following plan is recommended : 
 
 227. Passing Report. A passing report, R. A. O. A. 
 Standard Form No. 119, to be made at the passing off 
 junction station, except that when it is not practicable 
 to prepare this report at the passing off junction station on 
 account of there being no stoppage in transit on the lines 
 of intermediate carrier, the report should be made by spe- 
 cial arrangement between carriers at transfer point, break- 
 bulk station, or elsewhere. 
 
 228. However, the intermediate carrier may make a pass- 
 ing report at the coming on junction station if necessary to 
 safeguard its revenue. Where individual carriers require 
 a passing report at coming on junction stations such car- 
 riers may obtain a copy of the passing off report from con- 
 necting carriers or make necessary arrangement for its 
 compilation. 
 
 229. The preparation of this report on the basis of the 
 passing off junction will permit of the exchange of these 
 passing reports and materially reduce the expense of both 
 junction agents preparing passing reports on the same 
 traffic. 
 
 230. 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 char- 
 acter for such shipments, and depend entirely upon thr 
 
92 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 loading record and the record of delivery, of cars to con- 
 necting carriers, both for carload and less carload freight, 
 to establish the delivery of freight to connecting carriers, 
 and upon O. 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. Receipts obtained in 
 this manner would, in many cases, be given perfunctorily 
 and could not be accepted as evidence of the delivery of 
 freight, or of the condition of freight when delivered to 
 connecting carriers. 
 
 SPECIAL RULINGS 
 
 231. 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. Where inquiries are necessary 
 with agents located in foreign countries, such inquiries 
 should be made through respective accounting officers. 
 
 232. Loss and Damage Claim Authority Blank. This 
 blank (R. A. O. A. Standard Form No. 200), should be 
 printed on salmon-color paper. 
 
 233. Abstract of Interline Waybills Received. This As- 
 sociation recommends the use of revised R. A. O. A. Stand- 
 ard Form No. 104, Abstract of Interline Waybills Re- 
 ceived, submitted herewith. A second and third form of 
 Abstract of Interline Waybills Received (R. A. O. A. 
 Standard Forms Nos. 109 and 170) are recommended for 
 use by those carriers that because of the nature of the 
 divisions in effect cannot use R. A. O. A. Standard Form 
 No. 104. (See Rule 3, Freight-Mandatory section of this 
 Synopsis.) 
 
 234. The use of R. A. O. A. Standard Forms Nos. 109 
 
FREIGH T RECOMMEND A TOR V 93 
 
 and 170 is recommended for those carriers having arbitrary 
 divides and rates stated in cents per cwt, breaking on 
 specific gateways. When a carrier finds it desirable to 
 use R. A. O. A. Standard Form No. 109 in making its set- 
 tlements with a particular carrier, then that form must be 
 used exclusively in the preparation of such settlements. 
 
 235. When a carrier finds it desirable to use R. A. O. A. 
 Standard Form No. 170, in addition to R. A. O. A. Stand- 
 ard Form No. 104, in making its settlements with a par- 
 ticular carrier, then these forms may be used interchange- 
 ably in the preparation of such settlements. 
 
 236. 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. 
 
 237. Refrigeration Charges. When an initial or inter- 
 mediate carrier reconsigns a shipment on which there is 
 a refrigeration charge, it shall correct the refrigeration 
 charge on the waybill to basis of tariff rates to the new 
 destination. Stated refrigeration charges shall be shown 
 as a separate item in the "Freight Charges" column of the 
 waybill. 
 
 238. 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 movement 
 of empty cars bearing M. C. B. home route cards. 
 
 239. Empty tank cars not subject to revenue charges 
 should be returned on regular waybill form. 
 
 240. Household Goods and Emigrant Movables Destined 
 to Non-agency Stations. The destination carrier shall be 
 responsible for the collection of such portions of the 
 charges on carload shipments of household goods or emi- 
 grant movables destined to non-agency stations as may 
 arise from weighing or inspecting shipments between origin 
 and destination. 
 
 241. Diverted Freight. When carload and 1. c. 1 
 
94 R. A. 0. A. 1921 SYNOPSIS FREIGHT 
 
 freight is diverted from one terminal carrier to another 
 carrier in the same city, waybills should be taken into ac- 
 count of the waybill terminal carrier; freight bills to be 
 turned over to the delivering carrier with freight and the 
 collections returned to the terminal carrier. The respective 
 operating departments should arrange for the rendering of 
 bill for services. 
 
 242. 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 Postoffice. In every case, 
 particular attention should be given to having the envelope 
 adapted to its contents. 
 
 243. Tonnage Interchanged Between Carriers. To se- 
 cure uniformity, it is recommended that each carrier's report 
 of tonnage interchanged with connections be compiled 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 report, 
 but shown as a separate item. 
 
 244. Undercharges Collected by Railway Weighing As- 
 sociations and Inspection Bureaus. The managers of the 
 respective bureaus should render statements to the terminal 
 carrier in their bureau, showing full particulars of all ship- 
 ments 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. Settle- 
 ments should be made through the interline freight account 
 when shipments are handled on interline waybills with 
 audit office settlement, and by voucher when shipments 
 
FREIGHT RECOMMENDATORY 95 
 
 are rebilled at junctions or handled on interline waybills 
 with junction settlement. 
 
 245. 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. 
 
 246. 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 pre- 
 paid when destined to non-agency stations. 
 
 247. .Use of Mechanical Devices in Freight Accounting 
 Work. An investigation develops that the following me- 
 chanical 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. 
 
 12. Paper-cutting. 
 
 13. Books of calculated tables. 
 
 14. Multi-pens. 
 
 15. Numbering. 
 
 The work generally done with the machines is as follows : 
 
 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- 
 
96 R. A. 0. A. 1921 SYNOPSIS FREIGHT 
 
 (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 for- 
 warded abstracts. 
 
 (d) Balancing freight, advances and prepaid as re- 
 ported by station agents on interline received abstracts, 
 with interline freight reports rendered to foreign carriers. 
 
 (e) Verifying switching settlements with per diem re- 
 claim statements and interchange car reports. 
 
 Statistical : 
 
 (a) Arriving at tonnage and revenue between .stations 
 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. 
 
 Calculating Machines : 
 
 (a) For addition, multiplication, division and sub- 
 traction. 
 
 (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, proper- 
 ties, districts, divisions, states, etc. 
 
 (f) For computing rate per ton, per mile, average dis- 
 tance hauled, etc. 
 
 (g) For arriving at percentages. 
 
 Dictating and Transcribing Machines: For dictating let- 
 ters, record of dictation being made on a wax cylinder 
 which is passed to a typist and placed on a transcribing 
 
FREIGHTRECOMMEND A TORY 97 
 
 machine by means of which the dictation is reproduced to 
 the typist. 
 
 Typewriting Machines: For letter writing, preparation 
 of bills, vouchers, statements, interline freight account ab- 
 stracts, division statements, correction notices, correction 
 accounts, and all classes of reports and documents. 
 
 Printing and Duplicating Machines: For printing and 
 duplicating letters, circulars, stereotype forms, statements, 
 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 marking 
 books, packages, etc. 
 
 Perforating Machines : For perforating waybills to indi- 
 cate 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- 
 ployees entering and departing from the office. 
 
 Paper-cutting Machines : For trimming forms, bound 
 volumes of waybill copies, etc. 
 
 Systems and forms are not submitted as the requirements 
 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 number of forms in use 
 is too great to warrant submitting them. 
 
 The use of mechanical devices permits : 
 
 (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 employees. 
 
 (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. 
 
98 R. A. O. A. 1921 SYNOPSIS FREIGHT 
 
 (g) A considerable saving, in many instances as much 
 as twenty-five to thirty per cent. 
 
 248. 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. Freight Waybill. 
 
 99. Less Than Car Load Freight Waybill. 
 
 100. Astray Freight Waybill. 
 
 101. Live Stock Waybill. 
 
 102. Conductor's Waybill. 
 
 103. Prepaid Freight Bill. 
 
 104. Abstract of Interline Waybills Received. It is 
 considered a distinct advantage to have abstracts printed in 
 duplicate, 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. 
 
 109. Abstract of Interline Waybills Received. 
 
 110. Summary of Interline Accounts of Freight 
 Received. 
 
 111. Freight Waybill Preferred Movement. 
 
 116. Monthly Summary of Daily Reports of Waybills 
 Received and Forwarded. 
 
 117. Junction Settlement Certificate. 
 
 118. Notice of Undercharge in Advances. 
 
 119. Junction Passing Report of Interline Waybills. 
 
 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). 
 132. Station Register of Advances and Prepaid For- 
 warded. 
 
 134. Transit Waybill. 
 
 137. Interline Switching Waybill. 
 
FREIGHT RECOMMENDATORY 99 
 
 138. Report of Interline Switching Waybills for Cars 
 Forwarded. 
 
 139. Report of Interline Switching Waybills for Cars 
 Received. 
 
 144. Interline Waybill Tracer. 
 
 147. Agent's Waybill Correction 
 
 150. Daily Report of Local Waybills Forwarded. 
 
 151. Daily Report of Interline Waybills Forwarded. 
 
 152. Daily Report of Local Waybills Received. 
 
 153. .Daily Report of Interline Waybills Received. 
 
 154. Report of Miscellaneous Bills Received for 
 Collection. 
 
 155. Station Cash Book. 
 
 156. Junction Settlement Sheet. 
 
 157. Report of Miscellaneous Debits and Credits. 
 
 158. Agency Balance Sheet. 
 
 159. Agent's Monthly Statement of Unpaid Freight 
 Bills afld Other Unsettled Items. 
 
 160. Agent's Report of Drafts Drawn. 
 
 161. Freight Bill. 
 161-A. Arrival Notice. 
 161-B. Station Record. 
 161-C. Delivery Receipt. 
 161-D. Cashier's Memorandum. 
 
 162. Prepaid Freight Bill. 
 
 163. Report of Bills of Lading and Freight Bills for 
 Transportation of U. S. Government Freight, Submitted for 
 Credit. 
 
 164. Report of Freight Bills for Transportation. 
 
 165. Daily Report of Waybills Received. 
 
 166. Deposit Slip. 
 
 167. Notice to Shipper or Consignee of Over- 
 Collection. 
 
 168. Station Relief Claim. 
 
 169. Report of Unrefunded Overcharges and Over- 
 collections. 
 
 170. Abstract of Interline Waybills 'Received. 
 
100 R. A. 0. A. 1921 SYNOPSIS FREIGHT 
 
 200. Loss and Damage Claims Authority. (See Dis- 
 bursement Section of This Synopsis.) 
 
 Note. The R. A. O. A. Standard Freight Forms shown on the fol- 
 lowing pages are reduced in size, but information is given to indicate 
 the proper sizes when the forms are printed for use of carriers. 
 
 R. A. O. A. Overcharge Claim Forms are shown on pages 201 to 211 
 of this book. 
 
(CODE NO.) NORTH & SOUTH R. R. 
 FREIGHT WAYBILL 
 
 R. A. O. A. Standard 
 Form No. M 
 
 Size 8^x11 Inch*, or 
 8^x20 inebe* 
 
 STOP THIS CAR AT 
 
 FOR 
 
 ems WEIGHT OF cu 
 
 HO COHTSHTS FOI 
 CI6IIE UTIlt 
 TOK 
 
 
 DATE WAYBILL No. 
 
 Car Initial and Number 
 
 Transferred To 
 
 11 At 
 
 
 This waybill may be used for all single consignments, whether carload or less carload, and whether local or interline 
 
 n 
 
 FROM STATION STATE 
 NUMBER 
 
 TO STATION 
 
 STATE 
 1 
 
 
 Full Name of Shipper, Origin and Date, Original Car, Transfer 
 Freight Bill and Previous Waybill Reference When Rebilled. 
 
 ROUTE (show each Junction and Carrier in Route Order to Des- 
 tination of Waybill.) 
 
 CONSIGNEE, ADDRESS (Final Destination and Additional Rout- 
 
 LENGTH OF CAK . 
 
 Marked Capacity of Car Ste 
 
 nciled Wgt. 
 of Car 
 
 Ordered 
 
 Furnished 
 
 Ordered 1 Furnished 
 
 Indicate by symbol in 
 column provided * 
 how weights were ob- 
 tained. 
 R Railroad Scale 
 A Weighing Bureau 
 or Agreement 
 T-Tariff, Classifica- 
 tion or Minimum 
 S Shipper's Agree- 
 ment or Tested 
 Weight 
 E-Estimated (Weigh 
 and Correct) 
 
 WEIGHED 
 At .. 
 
 Instructions regarding icing, ventilation, milling, v 
 If iced, specify to whom icing should be charged. 
 
 eighing, etc. 
 
 - 
 
 Gross /.... 
 
 Tare 
 
 Allowance .. 
 Net 
 
 
 
 
 J Transferred 1 Loading N 
 Date L 
 
 >. 2 Transferred 
 Date 
 
 1 Loading No. 
 
 Transferred 1 Loading No. 4 Transferred 1 Loading No. 
 At At 
 
 rt> TO 
 
 At 
 To 
 
 At 
 To 
 
 Description of Articles and Marks | * Com oi o <Kty No. 
 
 Weight 
 
 - 
 
 Rate 
 
 Freight 
 
 Advances 
 
 . Prepaid 
 
 '. *This heading to be printed on this form but showing 
 the number is optional. 
 
 NOTE: When the 20 inch form is used a fine line 
 should be printed across the form eleven 
 inches from the top with the words "Fold 
 Here" in small type printed thereon. 
 
 ED ON BA 
 
 CK ( 
 
 >F THE 
 
 WAYBILL IN 
 
 SPACES PRX^ 
 
 riDED 
 
 Destination Agent's 
 Freight Bill No. 
 
 ALL YARD STAMPS TO BE F 
 
 Junction Forwarding Agents Will Show Junction Stamps in the Space and Order Provided Below: 
 
 Destination Agent will Stamp 
 
 ] Junction 
 
 Additional Junction Agents Stamps Must be Shown on Back of Waybill in Spaces Provided 
 
 (CODE NO.) NORTH AND SOUTH RAILROAD 
 
' ' Back of R. A. O. A. Standard 
 
 Forms Nos. 98, 99, 100, 101, 111, and 134 
 
 YARDSTAMPSTOBEPLACEDIN CONSECUTIVE ORDER BELOW 
 
 
 1 
 
 2 
 
 3 
 
 
 4 
 
 
 
 1 6 
 
 
 7 
 
 8 
 
 9 
 
 
 10 
 
 II 
 
 12 
 
 
 5th Junction 
 
 6th Junction 
 
 7th Junction 
 
 
 8th Junction 
 
 9th Junction 
 
 lOth Junction 
 
(CODE NO.) NORTH & SOUTH R. R. 
 LESS THAN CAR LOAD FREIGHT WAYBILL 
 
 Indie 
 R Railroad Scale A Weighing Bures 
 
 R. A. O. A. SuniUrd 
 
 Korm No. W 
 Size H'/ t xll lochei or 
 
 8>ix20 Inches 
 
 te by Symbol in Column Provided * How Weights Were Obtained 
 
 i or Agreement T Tariff, Classification or Minimum S Shipper's Agreement or Tested Weight 
 E Estimated (weigh and correct) 
 
 Car Initials and Number 
 
 10* 
 
 Date 
 
 Waybill No. 
 
 Number 
 
 Route (Show Each Junction and Carrier in Route Order to Destina- 
 tion of Waybill.) 
 
 (5) Transferred 
 
 Date 
 
 At 
 
 To 
 
 Llltlllll 
 
 (6) Transferred 
 
 Date 
 
 At 
 
 To 
 
 (1) Transferred 
 
 Date 
 
 At 
 
 To 
 
 (2) Transferred 
 
 Date 
 
 At 
 
 To 
 
 (3) Transferred 
 
 Date 
 
 At 
 
 To 
 
 (4) Transferred 
 
 Date 
 
 At 
 
 To 
 
 Full Name of Shipper, Origin 
 and Date, Original Car, Transfer 
 Freight Bill and Previous Way- 
 bill Reference When Rebilled 
 
 Consignee, .Address, Final 
 Destination Additional Routing 
 Description of Articles, Marks 
 
 Weight 
 
 Freight 
 
 Advances 
 
 Prepaid 
 
 NOTE: When the 20 inch form is used a fine line 
 should be printed across the form eleven 
 inches from the top with the words "Fold 
 Here" in small type printed thereon. 
 
 The back* of this Form to be the same 
 as back of R. A. O. A. Standard Form 
 No. 98. 
 
 All Yard Stamps to he Placed on thi Back of the Waybill in the Spaces Provided 
 
 Junction Forwarding Agents Will Show Junction Stamps in' the SjXce and Order Provided Below 
 
 2nd Junction 
 
 3rd Junction 
 
 4th Junctier 
 
 Addition*! Junction 3tnp. Muit be Shown fit the ck of Waybill In 3pee Provided. 
 
 '.CODE No.) NORTH AND SOUTH RAILROAD 
 
 Destination Agent 
 
 Will Stamp Herein the 
 
 .Date Reported 
 
(CODE NO.) NORTH & SOUTH R. R. 
 ASTRAY FREIGHT WAYBILL 
 
 R. A. 0. A. SUndrd 
 
 Form No. 100 
 Size 8/jXll Inches 
 
 DELIVER ONLY ON PRESENTATION OF ORIGINAL BILL OV 
 
 LADING OR OTHER PROOF OF OWNERSHIP 
 
 If Destination Agent can locate Revenue Waybill, he must insert reference thereto in space provided under heading "Reference to Revenue 
 Waybill"; if not, he must ascertain original point of shipment from Bill of Lading or Invoice; it not fully prepaid, freight charges due must be 
 collected on basis of through rate applicable. The amount assessed to be entered in column headed "F reight," and report rendered accord- 
 ingly. Information as to tne Bill of Lading or Invoice must be inserted in the appropriate space If shipment is delivered on a fully pre- 
 paid bill of lading, the word "Prepaid" must be written in the "Freight" column. 
 
 Car Initials and Number 
 
 IOWUS IIMBEI 
 
 Date Waybill No. 
 
 TO (Station) 
 
 (State) 
 
 From (Station) 
 Number 
 
 (State) 
 
 Route (Show Each Junction and Carrier in Route Order to Destina- 
 tion of Waybill.) 
 
 
 
 (0) Transferred I LiUl*tii 
 Date 1 
 
 At 
 
 To 
 
 (6) Transferred I LH<IM k. 
 Date 1 
 At 
 To 
 
 Consignee, Address and Final Destination. 
 
 (1) Transferred 1 iii 
 Date 1 
 At 
 To 
 
 !(2) Transferred I u4ii. 
 Date 1 
 At 
 To 
 
 (3) Transferred 1 IM<I||. 
 Date 1 
 At 
 To 
 
 (4) Transferred 1 UK.M M. 
 Date I 
 At 
 To 
 
 Description of Articles and Marks 
 
 Weight 
 
 Rate Freight 
 
 
 Reference to Revenue Waybill 
 
 NOTE : The back of this Form to be the same as 
 back of R. A. O A. Standard Form 
 No. 98. 
 
 
 
 From 
 
 Date 192.. 
 
 Waybill No. 
 
 Waybill Made By 
 R. R. 
 
 Waybill Held By 
 R R. 
 
 Original Point of Shipment 
 
 Freight Bill No. 
 
 Over From Car 
 
 Initial No 
 
 Date 1 
 
 When Delivery is Made Upon Bill of Lading When Bill of 
 Insert the Following Information Below Date 
 Delivery is 
 
 ?2 Name of .shipper Name of Shi 
 
 Lac 
 of 1 
 Ma 
 
 ppe 
 t of 
 
 ing Can Not Be Obtained, Show 
 nvoice and Other Data on Which 
 ie. 
 
 Seals 
 
 Bill of Lading Issued By I 
 
 Original Poin 
 ktion 
 
 2 Date 
 
 
 
 _ From . Sti 
 
 Shipment 
 ._ , 192-.. 
 
 Over Report No 
 
 Date- , 19 
 
 Junction Forwarding Agents Will Show Junction Stamps in the Space and Order Provided Below 
 
 1st Junction 2nd 
 
 Junction 3rd Junction 
 
 4th Junction 
 
 Destination Agent Will 
 Stamp Herein the 
 Date Reported 
 
 Junction bi.mp Must be Shown on the Back of Waybill In Space* Provided 
 
 (CODE No.) NORTH AND SOUTH RAILROAD 
 
(CODE NO.) NORTH AND SOUTJH RAILROAD 
 LIVE STOCK WAYBILL 
 
 R. A. O. A. 8Und.nl 
 
 Form No. 101 
 Site 8*4x11 inchf i. 
 
 This form to be printed in two parts, "Original" and "Stub." The first part to show the word "Original" in the upper right-hand 
 corner in large type; the second part to show the word "Stub" in the upper right-hand corner in large type. The back of "Orij 
 form to be the same as the back of R. A. 0. A. Standard Form No. 98; the back of "Stub" form should contain, in Urge 
 
 corner in large type; the second part to show the word "Stub" in the upper right-hand corner in Urge type. The back of "Original' 
 the back of R. A. 0. A. Standard Form No. 98; the back of "Stub" form should contain, in Urge type, 
 merely the following: Destination Live Stock Stub Place No Stamps Here-Junction and Yard Stamps Should Be Placed on Back 
 
 of "Original" Live Stock Waybill. On the front of the "Stub" form, above the words "Feeding and Rest Record", should be 
 printed, in bold face type, "Destination Live Stock Stub." 
 
 Gross weight ot 
 
 Car and Contents 
 
 for Engine Rating 
 
 TONS 
 
 Car Initial and Number 
 
 ROUTE (Show Each Junction and Carrier in Route Order to Destina 
 tion of Waybill) 
 
 Full Name of Shipper, Origin and Date. Original Car. Transfer 
 Freight Bill and Previous Waybill Reference When Rebilled. 
 
 Consignee and Address (Show Final Destination When Beyond) 
 
 Indicate by Symbol in 
 Column Provided how 
 Weights were Obtained 
 
 Car Ordered. To be Filled In when Different Car is Furnished 
 
 A Weighing Bureau or 
 Agreement. 
 
 T Tariff, Classification 
 or Minimum. 
 
 Time Loaded M. Date 
 
 Was an Attendant in Charge (Yes or No) 
 Was Car Bedded by Carrier (Yes or No) 
 Has 36-hour request been signed and filed at point of origin? 
 
 (Yes or No) 
 Government Certificate No.... ... Attached. 
 
 S Shippers Agreement 
 or Tested Weight. 
 
 E Estimated (Weigh 
 and Correct.) 
 
 Number of head and description of stock. 
 
 Note Ordinary live stock unless otherwise specified. 
 
 FEEDING AND REST RECORD 
 
 FOR ADDITIONAL CHARGES SEE 
 Amount W/B No. Date 
 
 Date Time Count Date Time Count Removed Amt - Kind 
 
 Total (For Destination 
 Agents Use Only) 
 
 All Yard Stamps Must Be Shown on Back of Waybill in the Spaces Provided 
 
 Junction Agents Will Show Junction. Stamps in the Spaces and Order Below: 
 
 1st Junction 
 
 2nd Junction 
 
 3rd Junction 
 
 4th Junction 
 
 Addition*) Junction Awit' Sum* Will b. Shown c. Bi of W.,MI la Spwa 
 
 (CODE No.) NORTH AND SOUTH RAILROAD 
 
 Destination Agents will 
 Stamp Herein the Date 
 Reported 
 
R. A. O. A. Standard Form No. 102 
 Size 4x9% inches 
 
 NORTH AND SOUTH RAILROAD 
 
 CONDUCTOR'S WAYBILL No. 
 
 ^or 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 
 
 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. 
 
NORTH 8c SOUTH R. R. 
 
 PREPAID FREIGHT BILL 
 
 FREIGHT BILL No. 
 
 
 
 DATE WAYBILL No. 
 
 Car Initial and Number 
 
 
 
 TO 
 
 
 SHIPPER 
 
 ROUTE 
 
 
 
 CONSIGNEE AND ADDRESS 
 
 
 TO NORTH & SOUTH R. R., Debtor 
 For Charges on Articles Waybilled 
 
 Instruction, regarding Icing, ventilation, milling, weighing, etc. 
 If ioed, specify to whom Icing should be charged. 
 
 
 
 
 
 
 1 Commodity No. 
 
 
 Weight Wgt. Rate Freight Advances Prepaid 
 
 This term, ^rioted, on li^ht weight paper, to register with 
 waybill forms and be used a* an insert at the time waybill is 
 made. The fOra may be printed in two or more parts to be 
 nsed for Castor's Record, etc. 
 
 When the 20 inch form is used a fine line should be printed 
 across the form eleven inches from the top with the words 
 "Fold Here" in small type printed thereon. 
 
 
 
 Received 
 
 192 
 
 TOTAL 
 
 ====== 
 
 
 
 
 JP_RAW CHECKS TO THB ORDER OF NORTH * SOUTH R. R. 
 
R. A. O. A. Standard Form No. 104 
 Size SVfcxll inches. 
 
 (CODE NO.) NORTH AND SOUTH RAILROAD 
 
 NO.. 
 ABSTRACT OF INTERLINE WAYBILLS RECEIVED 
 
 FROM STATION ON THE 
 
 DIVISIONS 
 
 PROPORT 
 
 IONS 
 
 
 
 MONTH OF 192 R. R. 
 
 
 
 
 
 
 ARB'Y 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 N. & S. RR. ARB'Y 
 
 
 
 
 
 
 TO 
 
 
 
 NO. STATION STATE 
 
 
 WAYBILL 
 
 CAR 
 
 COMMODITY 
 
 WEIGHT 
 
 
 
 
 
 DATS 
 
 NUMBER 
 
 INITIAL 
 
 NUMBER 
 
 
 
 
 
 
 
 
 
 \ 
 
 
 
 
 
 (CODE NO.) NORTH AND SOUTH RAILROAD 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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R. A. O. A. Standard Form No. 108 
 Size 8%xll inches 
 
 (CODE NO.) NORTH & SOUTH RAILROAD COMPANY 
 
 ACCOUNTING DEPARTMENT 
 
 Mr- 
 
 Auditor. 
 
 .STATEMENT OF DIFFERENCES NO.. 
 _R. R. 
 
 Below you will find Statement of Differences against the Settlement in 19 j correction Account No.. 
 
 Waybill No From To Dated 
 
 Routed Via Commodity - 
 
 AS SETTLED 
 
 Weight 
 
 Rate 
 
 Freight 
 
 Advances 
 
 Prepaid 
 
 
 PROPORTIONS 
 
 R. R. 
 
 R. R. 
 
 R.R. 
 
 R.R. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 SHOULD BE 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 & 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 DIFFERENCES 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Remarks by Issuing Carrier 
 
 Remarks by Settling Carrier 
 
 
 
 
 
 Please issue Correction Account covering and return this Statement of Differences with your Correction Account number 
 noted hereon. If not accepted return promptly with reasons for declining. 
 
 This space for use of Settling Carrier 
 Covered by Correction Account No. Date 
 
 Per. 
 
 Please note number of our Statement of Differences on your Correction Account. 
 
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R. A. O. A. Standard Form No. 110 
 Size 8%xll inches. 
 
 (CODE NO.) NORTH AND SOUTH RAILROAD 
 
 SUMMARY OF INTERLINE ACCOUNTS OF FREIGHT RECEIVED 
 
 FROM AND 
 
 VIA THE 
 
 MR. 
 
 ^ 
 
 MONTH OF. 
 
 .192. 
 
 INTERMEDIATES 
 
 CORRECTION 
 ACCT NO. 
 
 OR 
 
 CR 
 
 
 
 
 
 ! Brought 
 Forward 
 
 
 
 
 Brought 
 Forward 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 
 
 
 
 TOTAL 
 
 
 
 
 TOTAL 
 
 
 
 
 CORRECTION 
 ACCT. TOTAL 
 
 
 
 
 
 
 
 By your proportion of freight from stations on your road 
 
 XX 
 
 
 
 
 
 
 By advances on freight from stations on your road 
 
 XXX 
 
 .XX 
 
 
 
 To prepaid on freight from stations on your road 
 
 
 
 
 XX 
 
 XXX 
 
 XX 
 
 Intermediate Proportion of Freight 
 
 
 
 
 
 Miscellaneous 
 
 
 
 
 
 
 
 BALANCE DUE YOUR ROAD 
 
 
 
 
 XX 
 
 XXX 
 
 XX 
 
 BALANCE DUE THIS ROAD 
 
 XX 
 
 XXX 
 
 XX 
 
 
 
 
 TOTAL 
 
 
 
 
 
 
 
 .19; 
 
 AUDITOR OF FREIGHT ACCOUNTS. 
 
 (CODE No.) NORTH AND SOUTH RAILROAD 
 
PLACB SPECIAL SERVICE 
 
 (CODE NO.) NORTH & SOUTH R R. 
 
 FREIGHT WAYBILL PREFERRED MOVEMENT 
 
 [ Form to be Printedon 
 
 Pink Paper 
 R. A. O. A. Standard 
 
 . Form No. Ill 
 Size 8#xll Inches or 
 8^x20 inches 
 
 STOP THIS CAB AT 
 
 FOR sun nun f eu 
 
 m MTHTI Ml 
 
 uwiumi 
 
 This waybill may be used for all single consignments, whether carload or less carload, and whether local or interline. 
 
 DATE WAYBILL. No. 
 
 Car Initial and Number 
 
 [Transferred To 
 Ai 
 
 FROM STATION ' STATE 
 
 NUMBER 
 ( , ) 
 
 1JO STATION STATE 
 
 Full Name of Shipper, Origin and Date, Original Car, Transfer- 
 Freight Bill and Previous Waybill Reference When Rebilled. 
 
 ROUTE (show each Junction and Carrier in Route Ordwr to Dea- 
 tioatlon of Waybill.) 
 
 CONSIGNEE, ADDRESS (Final Destination and Additional Rout- 
 ing) 
 
 LENGTH OF CAR 
 
 Marked Capacity of Car Stenciled Wgt. 
 
 Ordered 
 
 Furnished 
 
 Ordered Furnished OI uar 
 
 Indicate by symbol in 
 column provided 
 how weights were ob- 
 tained. 
 R Railroad Scale 
 A Weighing Bureau 
 or Agreement 
 T Tariff, Classifica- 
 tion or Minimum 
 S Shipper's Agree- 
 
 WEIGHED 
 At 
 
 Instructions regarding icing, ventilation, milling, weighing, etc. 
 11 ioed, specify to whom icing ahonld bcbrged. 
 
 
 Tare 
 
 
 Weight 
 E Estimated (Weigh 
 and Correct) 
 
 Net' 
 
 
 1 Tranff erred 1 Loading No. 2 Transferred 1 Loading No. 
 Data I Date 1 
 At At 
 To To 
 
 3 Transferred I Loading No. 4 Transferred I Loading No. 
 Date 1 Date 1 
 At At 
 To To 
 
 - Description of Article, and Mark. | *Co->d^ No. 
 
 Weight 
 
 Rate 
 
 Freight 
 
 Advances Prepaid 
 
 wThis heading to be printed on this form but showing 
 the number is optional. 
 
 NOTTS:- The back of this form to be the same as 
 back of R. A. O. A. Standard Form No. 98. 
 When the 20 inch form is used a fine line 
 should be printed across the form eleven 
 inches from the top with the words "Fold 
 Here" in small type printed thereon. 
 
 :ED ON B; 
 
 LCK OF THE 
 
 WAYBILL ir 
 
 f SPACES PROVIDED 
 
 Destination Agent's 
 Freight Bill No. 
 
 ALL YARD STAMPS TO BE 
 
 Junction Forwarding 
 
 Agents Will Show Junction Stamp, in the Space and Order Provided Below: 
 
 Herein the Date Reported 
 
 1st Junction 
 
 Additional Junofl 
 (C 
 
 Znd Junction J3rd Junction Uth Junction 
 
 on Agents Stamps Must be Shown on Back of Waybill in Spaces Provided 
 ODE NO.) NORTH AND SOUTH RAILROAD 
 
R. A. O. A. Standard Form No. 116 
 Size 9%xl2 inches 
 
 NORTH & SOUTH R. R. 
 
 MONTHLY SUMMARY OF DAILY REPORTS OF WAY-BILLS RECEIVED AND FORWARDED. 
 
 DEBIT 
 
 DATE 
 OF 
 REPORT 
 
 CR EDIT 
 
 LOCAL 
 
 INTERLINE 
 
 LOCAL 
 
 INTERLINE 
 
 FREIGHT 
 RECEIVED 
 
 ADVANCES 
 RECEIVED 
 
 PREPAID 
 FORWARDED 
 
 FREIGHT 
 RECEIVED 
 
 ADVANCES 
 RECEIVED 
 
 PREPAID 
 FORWARDED 
 
 PREPAIi 
 
 RECEIVED 
 
 ADVANCES 
 FORWARDED 
 
 PREPAID 
 
 RECEIVED 
 
 ADVANCES 
 FORWARDED 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 6 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 8 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 7 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 , 
 
 
 
 8 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 9 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 10 
 
 
 
 
 
 
 
 
 
 NOTE: Carriers that do not care to use combined fori 
 tof local and interline may provide separate form 
 of local and interline to meet their requirements. 
 
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 i.nter Totals in blank spaces 
 
 Enter Total Recapitulation for Non-Keporting Station on Line Marked 
 
 Month of_ 
 
 tation ; No.. 
 .19 
 
 I certify that the foregoing is correct. 
 
 To te Signed by Agent Personal)/ 
 
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 Size 8%x7 inches 
 
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R. A. O. A. Standard Form No. 12 
 Size 8%xl4 inches 
 
 NORTH & SOUTH RAILROAD 
 
 MASTER MECHANIC'S DAILY REPORT OF CARS LIGHT- 
 WEIGHED AND STENCILED. 
 
 for the 
 
 day of 
 
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PASTLRS HERE 
 
 l^OUt. INOJ NORTH 6c SOUTH R. R. R A. o. A standard 
 TRANSIT WAYBILL mJ%S*KSL or 
 
 8^x20 inehs 
 
 
 UD COIIEIH FOI 
 fllllf UTIM 
 
 ran 
 
 This waybill may be used for all single consignments, whether carload or less carload, and whether local or interlope 
 
 DATE WAYBILL NO. 
 
 Car Initial and Number 
 
 1 Transferred To 
 1 A * 
 
 FROM STATION STATE 
 
 NUMBER 
 ( ) 
 
 TO STATION 
 
 STATE 
 
 Full Name of Shipper, Origin and Date, Original Car, Transfer 
 Freight Bill and Previous Waybill Reference When Rebilled. 
 
 ROUTE (show. each Junction and Carrier in Route Order to Des- 
 tination of Waybill.) 
 
 CONSIGNEE, ADDRESS (Final Destination and Additional Rout- 
 iojr) 
 
 LENGTH OF CAR 
 
 Marked Capacity of Car Stenciled Wgv 
 
 Ordered* 
 
 Furnished 
 
 Ordered Furnished ot u * r 
 
 Indicate by symbol in- 
 column provided * 
 how weights were ob- 
 tained. 
 R Railroad ScaTe 
 A Weighing Bureau 
 or Agreement 
 T-Tariff, Classifica- 
 tion or Minimum 
 S Shipper's Agree- 
 ment or Tested 
 Weight 
 E-Estimated (Weigh 
 aad Correct) 
 
 WEIGHED 
 
 Instructions regarding icing, ventilation, milling, weighing, etc. 
 If Iced, specify to whom icing should be charged. 
 
 Gross . 
 
 Tare 
 Allowance 
 Net 
 
 1 Transferred I Loading No. 
 Date 1 
 At 
 To 
 
 2 Transferred 1 Loading No. 
 Date j 
 
 3 Transferred I Loading No. 4 Transferred 1 Loading No. 
 Date I Date 1 
 At . At 
 To To 
 
 At 
 To 
 
 Description of Articles and Marks | ^Commodity No 
 
 Weight 
 
 Rate 
 
 Freight Advances Prepaid 
 
 wThis^ieading to be printed on this form but thowing 
 the number is optional. 
 
 NOTE: -The back of thfs form to be the same as 
 back of R. A. O. A. Standard Form No. 98. 
 When the 20 inch form is used a fine line 
 should be printed across the form eleven 
 inches from the top with the words "Fold 
 Here" in small type printed thereon. 
 
 
 
 
 INBOUND WAYBILL REFERENCE 
 
 IWEri N. 
 
 MUM M. 
 
 BITE 
 
 WMILLIM STATIOI 
 
 POUT Of ORiail 
 
 ULLlie IOAO UD MITE 
 
 cemoMn 
 
 IMT AfflltD 
 
 WE 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
 ALL YARD STAMPS TO BE PLACED ON BACK OF THE WAYBILL IN SPACES PROVIDED 
 
 Junction Forwarding Agents. Will Show Junction Stamps in the Space and Oroer Provided Belowj 
 
 1st Junction 2nd Junction 3rd Junction 4th Junction 
 
 Additional Junction Agents Stamps Must be Shown on Back of Waybill in Spaces Provided 
 
 (CODE: NO.) NORTH AND SOUTH RAILROAD 
 
 Destination Agent will Stamp 
 Herein the Date Reported 
 
The interline switching waybill shall consist of as many parts as there arc 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. 
 
 R. A. O. A. Standard Form No. 137 
 Size & l AiS l A inches. 
 
 (CODE NO.) NORTH AND SOUTH RAILWAY CO. 
 
 Interline Switching Waybill No ^ 19 
 
 Station Car '. 
 
 Consignee ,. 
 
 Destination .. 
 
 Track, Industry or Final 
 
 Route 
 
 Shipper ._ Weight 
 
 From Gross . 
 
 Original Point, Track or Industry 
 
 References _ Tare 
 
 Net 
 
 KINO OF FREIGHT 
 
 WEIGHT 
 
 DUE TO 
 
 SWITCHING CHARGES 
 
 COLLECT 
 
 PRE 
 
 PAID 
 
 
 
 N8.S RY 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTALS 
 
 
 
 
 Note 1 : When it is against instructions to furnish original point of shipment indi- 
 cate in place thereof, whether the traffic is "State" or "Interstate." 
 
 Note 2: Opposite the name or initials of each switching road enter in the "Col- 
 ' or "Prepaid" column, as the case may be, its proportion of the switching 
 revenue and miscellaneous charges advanced, if any. 
 
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 "REFERENCES TO REVENUE WAYBILLS 
 
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R. A. O. A. Standard Form No. 144 
 Size KK.xii inches 
 
 (CODE NO*) NORTH AND SOUTH R. R. CO. 
 
 .19. 
 
 Interline Waybill Tracer No.. 
 
 Waybill 
 
 Car 
 
 From 
 
 To 
 
 Freight 
 
 Advances 
 
 Prepaid 
 
 fete 
 
 No. 
 
 Initial 
 
 No. 
 
 
 
 
 
 
 - 
 
 
 
 
 
 
 
 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 re- 
 ported in interline 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 interline account. If it has not been accounted for 
 by station waybilled to, please refer it to the agent under Asso- 
 ciation rule and have the waybill reported, or advise. 
 
 3. Note delivery at ______________ date ___________________ 19 _ 
 
 a. id 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 
 
 reported in 
 
 19 
 
 account. 
 
 7. Our records indicate that this Company handled, as an 
 intermediate carrier, freight covered by billing quoted, but we are 
 unable to locate settlement and waybill destination carrier ad- 
 vises no record. If reported to your Company, please advise the 
 name of the carrier which settled the waybill and the month's 
 account in which settled; or if the waybill has not been reported, 
 send me two copies of waybill attached hereto, giving reference to 
 your tracing file. 
 
 8. Revenue waybills reported in your ________ 19 ________________ 
 
 Account. Please advise when above waybills are or will be re- 
 ported. 
 
R. A. O. A. Standard Form No. 147 
 
 8%xll inches. 
 
 NO. 
 
 (CODE NO.) NORTH AND SOUTH RAILROAD 
 
 AGENT'S WAYBILL CORRECTION 
 
 T0_ 
 
 PRO. NO, 
 
 .STATION. 
 
 NAME OF BILLING ROAD 
 
 .WAYBILL 
 
 SERIES NUMBER 
 
 -DATE 
 
 J9 CAR INITIALS 
 
 FROM 
 
 TO- 
 
 STATE 
 
 STATION 
 
 STATE 
 
 ROUTED VIA 
 
 ORIGINAL POINT OF SHIPMENT. 
 
 .REPORTED ON- 
 
 READS 
 
 FINAL DESTINATION- 
 
 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 
 
 INSTRUCTIONS- 
 
 .AGENT 
 

 
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R. A. O. A. Standard Form No. 158 
 Size. 84x11 inches. 
 
 BINDING SPACE ft INSTRUCTIONS 
 
 NORTH AND SOUTH RAILROAD CO, 
 
 JUNCTION SETTLEMENT SHEET 
 
 CONNECTING LINE 
 REFERENCE 
 
 NORTH * SOUTH 
 REFERENCE 
 
 ADVANCE* 
 
 
 TOTAL 
 
 PREPAID 
 
 
 REMARKS 
 
 DAT! 
 
 FREIGHT BILL NO. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 
 
 
 
 
 
 
 
 
 
 
 SUMMARY OP SETTLEMENT 
 Total due Railroad 
 
 
 
 
 Total due 
 
 
 
 Balance due 
 
 
 
 Number 
 
 Paid by draft No.- Dated 
 
 _ Station . 
 
 Name 
 
 Date 
 
 Settlement with Railroad From ^!92>.To 
 
 Name Settlement Period 
 
 Sheet No. 
 
 Signature 
 
 192.. 
 
 192.. Inc. 
 
 ...Agent, 
 
 NORTH AND SOUTH RAILROAD Co, 
 
R. A. O. A. Standard Form No. 157 
 Size 8%xll inches. 
 
 TO BE BOUND ON THIS END FOR PERMANENT FILE 
 
 NORTH AND SOUTH RAILROAD 
 REPORT OF MISCELLANEOUS DEBITS AND CREDITS 
 
 INSTRUCTIONS. 
 L Special debits and credits arising through the station account, and for which no specific 
 
 blank for reporting is provided must be accounted for by agents on this form. 
 2 Miscellaneous revenues, such as Switching, Demurrage, Storage, etc., for which blanks are 
 
 provided unless specifically instructed to the contrary, are not to be included hereon. 
 3. Sufficient information to fully identify the item must be given in each instance. 
 
 DA 
 
 ... ,. .-*.. 
 
 TE 
 
 
 
 BILL 
 
 DESCRIPTION OF ITEM 
 
 AMOUNT 
 
 DATB 
 
 NUMBER 
 
 DEBIT 
 
 CREDIT 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTALS 
 
 
 
 
 
 
 
 
 
 
 
 
 REPORT NO. 
 
 SHEET NO. 
 
 MONTH 
 
 DAY 
 
 YEAR 
 
 STATION NO. 
 
 STATION NAME 
 
 SIGNATURE OF AOtNT 
 
R. A. O. A. Standard Form No. 168 
 Size 8%xl4 inches. 
 
 NORTH AND SOUTH RAILROAD 
 
 AGENCY BALANCE SHEET 
 
 MONTH OF. 
 
 .192 
 
 DEBITS 
 
 AGENT'S 
 FIGURES 
 
 AUDITOR'S 
 FIGURES 
 
 DIFFERENCES 
 DEBIT CREDIT 
 
 To balance due Company from last month 
 
 
 
 
 
 
 
 
 
 Errors from last month 
 
 
 
 
 
 
 
 
 
 Freight Received Local 
 
 
 
 
 
 
 
 
 
 Interline 
 
 
 
 
 
 
 
 
 
 Advances Received Local 
 
 
 
 
 
 
 
 
 
 Interline 
 
 
 
 
 
 
 
 
 
 Prepaid Forwarded Local 
 
 
 
 
 
 
 
 
 
 Interline 
 
 
 
 
 
 
 
 
 
 Demurrage 
 
 
 
 
 
 
 
 
 
 Switching Local 
 
 
 
 
 
 
 
 
 
 Interline 
 
 
 
 
 
 
 
 
 
 Storage Freight 
 
 
 
 
 
 
 
 
 
 Ticket Sales Local 
 
 
 
 
 
 
 
 
 
 Interline 
 
 
 
 
 
 
 
 
 
 Excess Baggage Local 
 Interline 
 
 
 
 
 
 
 
 
 
 Telegraph Receipts 
 
 
 
 
 
 
 
 
 
 War Tax 3% 
 
 it R <7/ 
 
 
 
 
 
 
 
 
 
 /o 
 
 " " Misc. 1 
 
 
 
 
 
 
 
 
 
 Junction Settlement (Detail on back) 
 Drafts on Treasurer 
 
 
 
 
 
 
 
 
 
 Debit Advices ( Detail on back ) 
 
 
 
 
 
 
 
 
 
 Balance due Agency 
 
 
 
 
 
 
 
 
 
 TOTAL 
 
 
 
 
 
 
 
 
 
 CREDITS 
 
 
 
 
 
 
 
 
 
 By balance due Agency from last month 
 
 
 
 
 
 
 
 
 
 " Errors from last month 
 
 
 
 
 
 
 
 - 
 
 
 " Advances Forwarded Local 
 
 
 
 
 
 
 
 
 
 Interline 
 
 
 
 
 
 
 
 
 
 " Prepaid Received Local 
 
 
 
 
 
 
 
 
 
 Interline 
 
 
 
 
 
 
 
 
 
 " Government Transportation Freight 
 
 
 
 
 
 
 
 
 
 Passenger 
 
 
 
 
 
 
 
 
 
 " Junction Settlements (Detail on back) 
 
 
 
 
 
 
 
 
 
 " Remittances ( " " " ) 
 
 
 
 
 
 
 
 
 
 || Credit Advices ( ' ) 
 
 
 
 
 
 
 
 
 
 " Balance due Company 
 
 
 
 
 
 
 
 
 
 Unsettled bills | 
 
 
 
 
 
 
 
 
 
 Cash 1 
 
 
 
 
 
 
 
 
 
 TOTAL 
 
 
 
 
 
 
 
 
 
 Net Errors to be carried to next Balance Sheet 
 
 
 
 
 
 This form to be prepared in triplicate, original and one copy to be forwarded to Auditor on or be- 
 fore the fifth day of the following month ; when audited, copy showing corrections will be returned to 
 Agent. 
 
 DATE 
 
 STATION NO. 
 
 STATION 
 
 I certify that this report is correct. 
 
 Personal Signature of Agent. 
 
Back of R. A. O. A. Standard Form No. 168 
 
 TOTAL 
 
 DEBIT ADVICES CREDIT ADVICES 
 
 
 PORM 
 NUMBER 
 
 DATE 
 USED 
 
 NUMBER 
 
 Al 
 
 4OUNT 
 
 
 FORU 
 NUMBER 
 
 DATE 
 USED 
 
 NUMBER 
 
 A 
 
 MOUNT 
 
 
 
 REMITTANCES 
 
 
 TO BANK 
 
 TO TREASURER 
 
 1 
 
 
 
 2 
 
 
 
 
 
 
 
 
 
 I 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 5 
 
 
 
 
 
 
 
 
 
 6 
 
 
 
 
 
 
 
 
 
 7 
 
 
 
 
 
 
 
 
 
 8 
 
 
 
 
 
 
 
 
 
 9 
 
 
 
 
 
 
 
 
 
 10 
 
 
 
 
 
 
 
 
 
 11 
 
 
 
 
 
 
 
 
 
 12 
 
 
 
 
 
 
 
 
 
 13 
 
 
 
 
 
 
 
 
 
 14 
 
 
 
 
 
 
 
 
 
 15 
 
 
 
 
 
 
 
 
 
 16 
 
 
 
 
 
 
 
 
 
 17 
 
 
 
 
 
 
 
 
 
 18 
 
 
 
 
 
 
 
 
 
 19 
 
 
 
 
 
 
 
 
 
 20 
 
 
 
 
 
 
 
 
 
 21 
 
 
 
 
 
 
 
 
 
 22 
 
 
 
 
 
 
 
 
 
 23 
 
 
 
 
 
 
 
 
 
 24 
 
 
 
 
 
 
 
 
 
 25 
 
 Off 
 
 
 
 
 
 
 
 
 
 EV 
 
 27 
 
 no 
 
 
 
 
 
 
 
 
 
 &O 
 
 29 
 
 
 
 
 
 
 
 
 
 30 
 
 
 
 
 
 
 
 
 
 81 
 
 
 
 
 
 
 
 
 
 TOTAL 
 
 
 
 
 
 
 
 
 
R. A. O. A. Standard Form No. 159 
 Size 8%xl4 inches. 
 
 NORTH AND SOUTH RAILROAD 
 
 AGENT'S MONTHLY STATEMENT OF UNPAID FREIGHT BILLS AND OTHER UNSETTLED ITEMS 
 
 WAYBILL 
 
 STATION 
 
 
 FREIGHT BILL 
 
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 MO. 
 
 DAY 
 
 YEAR 
 
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 NUMBER 
 
 AMOUNT 
 
 PAID 
 
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 STATION NO. 
 
 NAME OF STATION 
 
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R. A. O. A. Standard Form No. 166 
 Size 3^x8% inchea. 
 
 NORTH & SOUTH R. R. 
 
 DEPOSIT <?LIP NO 
 
 Forward 
 To 
 
 with Remittance 
 
 
 At 
 
 (Write here Treasurer or Name of Bank) 
 
 Train N 
 
 o. Date 192 
 
 
 
 (Station) (Number) 
 
 CONTENTS 
 
 Bills 
 
 Gold 
 
 Coin 
 Checks 
 
 No. 
 $ 1 
 
 
 
 2 
 
 5 
 
 10 
 
 20 
 
 
 
 
 
 (List Single; State name of Maker 
 Rank and Location 1 
 
 (Additional copies may be made for Station 
 Record, etc., by carbon process). 
 
 Total 
 
 
 
 Agent 
 
R. A. O. A. Standard Form No. 167 
 Postal Card Size 6/4x3% inches. 
 
 NORTH & SOUTH RAILROAD 
 
 NOTICE TO SHIPPER OR CONSIGNEE OF OVER-COLLECTION 
 
 192 
 
 Number Station 
 
 According to our records you have been overcharged $ plus war tax 
 
 from 
 on shipment of to in car 
 
 Charges paid by you 192 Freight Bill No 
 
 dated 192 
 
 Please surrender original paid freight bill or original paid bill of lading, 
 together with this notice for refund. If you are unable to accept this refund by 
 reason of having forwarded the original receipt to shipper or to other interested 
 firm or person, please advise full name and address of party to whom forwarded 
 so that amount may be refunded, thus avoiding necessity of shipper filing claim. 
 
 If claim for this overcharge has already been made, please advise name of 
 railroad to whom presented and claim reference if possible. 
 
 Yours truly, 
 
 Agent. 
 
 (NOTE: To be printed on back 
 of U. S. Postal Card.) 
 
R. A. O. A. Standard Form No. 168 
 
 Size Si/fcxil inches 
 
 NORTH AND SOUTH RAILROAD 
 
 GENERAL OFFICE NO._ 
 STATION RELIEF CLAIM. 
 
 To. 
 
 (To whom sent) 
 
 Station Date 
 
 Agent's No.__ 
 
 Dear Sir. 
 
 This station is outstanding $ , Shipper IConsignee 
 
 Bill of ladmg issued by R. R. at__ , Date 
 
 waybilled from via and via 
 
 Waybill Freight 
 
 reported on Form month date year Bill No. 
 
 Correction Freight 
 
 AS CHARGED 
 
 WAYBILL. 
 
 CAR 
 
 KIND OF 
 
 WEIGHT 
 
 RATE 
 
 FREIGHT 
 CHARGES 
 
 ADVANCES 
 
 PREPAID 
 
 TOTAL 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 AS COLLECTED 
 
 AMOUNT UNCOLLEC-TED 
 
 Reason why charges are uncollected. 
 
 Agent. 
 
 NOTE : This space to be used for special 
 instructions to Apents according to the 
 individual requirements of the Carrier. 
 
R. A. O. A. Standard Form No. 169 
 
 Size SMtxll inches. 
 
 NORTH & SOUTH R. R. 
 REPORT OF UNREFUNDED OVERCHARGES AND OVERCOLLECTIONS 
 
 - INSTRUCTIONS - 
 (Each Carrier will show in this space instructions to Agents) 
 
 FREIGHT BILL 
 
 WAYBILL 
 
 TO WHOM DUE 
 
 AMOUNT 
 
 REMARKS 
 
 OAT* 
 
 NO. 
 
 DATE 
 
 NO. 
 
 PROM OR TO 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 
 
 
 
 CHARGED ON BALANCE! SHEET FOB 
 
 fi-r ATI OW 
 
 MONTH 
 
 .STATION NO. 
 
R. A. O. A. Standard Form No. 170 
 Size 8^x11 inches. 
 
 (CODE NO.) NORTH & SOUTH RAILROAD 
 
 NO.. 
 
 ABSTRACT OF INTERLINE WAYBILLS RECEIVED 
 
 
 REV. TO GATEWAY 
 
 REV. BEYOND GATEWAY 
 
 MONTH OF 192 R. R. 
 
 DIVISIONS 
 
 PROPNS. 
 
 DIVISIONS 
 
 PROPNS. 
 
 ARB'Y. 
 
 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 
 
 VIA AND R. R. 
 
 
 
 
 
 
 VIA AND R, R. 
 
 
 
 
 
 
 
 
 N. & S. R.R. ABR'Y. 
 
 
 
 
 
 
 TO 
 
 
 
 NO. STATION STATE 
 
 
 WAYBILL 
 
 CLASSES 
 
 WEIGHT* 
 
 FREIGHT 
 
 ADVANCES 
 
 PREPAID 
 
 DATE 
 
 NUMBER 
 
 1 
 
 2 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 (CODE NO.) NORTH & SOUTH RAILROAD 
 
R. A. O. A. OVERCHARGE AND 
 
 AGENCY RELIEF CLAIM 
 
 RULES INDEX 
 
 INDEX TO GENERAL RULES 
 
 RULE NO. 
 
 Changes in rules 103 
 
 Failure to comply with rules penalty " 104 
 
 Membership on committee 101 
 
 Rules- 
 Changing procedure 103 
 
 Failure to comply with, penalty 104 
 
 Voting powers 101 
 
 INDEX OF RULES PERTAINING TO THE INVESTIGATION, 
 
 ADJUSTMENT AND APPORTIONMENT OF 
 
 OVERCHARGE CLAIMS 
 
 RULE NO. 
 
 Accounting officers, to furnish rates 52 
 
 Acknowledging receipt of claim 16 
 
 Additional prepayments at junction, guaranteeing 34-35 
 
 Advanced charges to be shown in detail on billing 30 
 
 Agency reliefs 15 
 
 Amounts due and payable by drafts 48-50 
 
 Application of rules A-l 
 
 Apportionment of claims 
 
 Astray freight 19 
 
 Coal and coke 24-26 
 
 Disputed divisions 22 
 
 Erroneous rate quotations 23 
 
 Misrouting 18 
 
 Rates, weight or classification 17 
 
 Terminal charges 21 
 
 Veracity, questions of 20 
 
 Arrangement of claim papers 3-4 
 
 Authority granted must be honored 45 
 
 Blanks, uniform M-5 
 
 Carrier at fault may pay direct 5 
 
 Cars, loaded, handled as empty 51 
 
 Cash, transmitting v M-l 
 
 155 
 
156 tNDX INVESTIGATION, APPORTIONMENT 
 
 RULE NO. 
 
 Charges, collection of correct amount 31 
 
 guaranteed 27 
 
 on short freight, relief of 50 
 
 Claims for less than $1.00 41 
 
 presented to intermediate carrier 1 
 
 Classification erroneous, apportionment of overcharge 17 
 
 investigation of overcharge 9 
 
 Coal and coke claims 24-26 
 
 Corrections, adjusting claims by M-3 
 
 Collection of additional freight charges 33 
 
 of charges, evidence of 10 
 
 responsibility for 31 
 
 destination carriers to receive assistance 32 
 
 of guaranteed charges 27 
 
 Correction minimum 43 
 
 Correspondence, penalty for failure to reply to 12 
 
 Damaged freight refused and sold 28-29 
 
 Deficits arising from uncollectible charges 28-29 
 
 Definitions D1-D16 
 
 Demurrage charges M-7 
 
 Destination carrier responsible for collection of correct charges . . 31 
 to receive assistance from other carriers in collections or 
 
 refunding 
 
 Destruction of records 
 
 Direct investigation 12 
 
 payment 5 
 
 Disposition of amounts not chargeable to destination carriers 
 
 of deficits from uncollectible charges 28-33 
 
 of undercharges discovered 
 
 Disputed amounts, recharge of 
 
 claims 25 
 
 divisions 22 
 
 Distribution statements and disposition of papers 38-39-49 
 
 Diversion failure 37 
 
 Division of revenue to be furnished by gateway line 
 
 Division of rates 13 
 
 Documents, supporting when missing 
 
 Double haul, carrier handling to refund on return haul 
 
 Draft settlements 48 
 
 Drafts, amounts due payable by 48-50 
 
 Erroneous Destination, waybilling freight to 
 
 rate quotation ; 
 
 Evidence of collection of charges 
 
 of payment in papers 
 
 to support claim. . .- 
 
INDEX-INVESTIGATION, APPORTIONMENT 157 
 
 RULE NO. 
 
 Express charges on papers 
 
 Failure to accomplish diversion 37 
 
 to reply to inquiry regarding claim 
 
 Fees, counsel 25 
 
 First carrier beyond gateway to give division of revenue 44 
 
 Forms, uniform blanks M-5 
 
 Forwarding shipments billed short of destination 36 
 
 freight to be sold for charges , 29 
 
 Freight bill, indemnity required when missing 
 
 original evidence of correction 10 
 
 unloaded short of, or carried beyond correct destination .... 19 
 
 Guaranteed charges 27 
 
 Guaranteeing additional prepayment at junctions 34-35 
 
 Guarantee of additional freight at junctions 34-35 
 
 Honoring authorities granted 45 
 
 Insolvent carrier's proportion to be prorated 46 
 
 Interline settlements after payment 38-47 
 
 Intermediate carriers, claims presented to 1 
 
 Investigation and settlement of claims 5-15 
 
 direct 12 
 
 Laws, Federal or State, conflict with A-l 
 
 Legal action 25-33 
 
 Loaded cars, handled as empty 51 
 
 Membership prior to . A-l 
 
 Minimum debits and exceptions 40-41-42-43 
 
 Miscellaneous charges to be shown in detail on billing 30 
 
 rulings and recommendations M1-M7 
 
 Misrouting causing overcharge 18 
 
 Non-members, settlementWith 39-42 
 
 Notations on papers 4 
 
 Numbers, advice of 16 
 
 Obtaining information in connection with rates 52 
 
 Order of papers 4 
 
 Original paid freight bill, evidence of collection 10 
 
 Overcharge on coal and coke 24-26 
 
 on interline billing M-3 
 
 in rate, weight or classification, investigation of 7-8-9 
 
 apportionment of 17 
 
 statement of, in papers 13 
 
 by misrouting 18 
 
 by freight going astray 19 
 
 involving question of veracity 20 
 
 Papers, evidence of payment 11 
 
 fastening 4 
 
 filed with paying carrier 49 
 
158 INDEX INVESTIGATION, APPORTIONMENT 
 
 RULE NO. 
 
 Papers, mutilation of 4 
 
 notations on 4 
 
 order of 3 
 
 passing to claimant's possession M-2 
 
 presentation of 1 
 
 removing from files 4 
 
 retained by paying carrier 39 
 
 returned to settling carrier 49 
 
 submitted to counsel 25 
 
 submitting to other carriers 26 
 
 supporting documents, missing 2 
 
 to accompany charge 39 
 
 wrappers 3 
 
 Payment, direct 5 
 
 evidence of I . . . 11 
 
 Penalty for failure to reply to inquiry 12 
 
 Penalties, papers not on file 49 
 
 Personal signatures 40 
 
 Prepayment of charges 34-35 
 
 at junction point 34-35 
 
 Presentation of claims 1-2 
 
 Prior to membership A-l 
 
 Question of veracity 20 
 
 Rates and divisions, authority for 13 
 
 erroneous, investigation of overcharge 7 
 
 apportionment of overcharge 17 
 
 responsibility for collection proper charges 23 
 
 to be furnished by Accounting Officers 52 
 
 unauthorized, not. to be protected 6 
 
 used on bill of lading 6 
 
 Receipt of papers, acknowledgment of 16 
 
 Receipts for payments M-4 
 
 Recharge, personal signature 40 
 
 Recharges of disputed amounts 40 
 
 Records, destruction of <. 38 
 
 Refunds, destination carrier to receive assistance 32 
 
 Refused freight sold for charges 28-29 
 
 Relief of charges on short freight . 44-50 
 
 agent's account 15 
 
 Responsibility for collection of correct charges 31 
 
 Return of claim papers to paying carrier for file 49 
 
 haul 19 
 
 Revenue divisions 44 
 
 Rules, application of A-l 
 
 Rulings and recommendations, miscellaneous M1-M7 
 
INDEX INVESTIGATION, APPORTIONMENT 159 
 
 RULE NO. 
 
 Sale of freight for charges 28-29 
 
 Settlement after payment 38-47 
 
 Shipments destined to non-agency stations 35 
 
 destined to agency stations, requiring prepayment 34 
 
 way billed short of destination 34 
 
 Short freight, relief of charges on 44-50 
 
 Showing miscellaneous advances on waybills 30 
 
 Statements of amounts due and payable by drafts 48-50 
 
 of amounts due and subject to draft 48 
 
 of overcharge 13 
 
 Stop off, failure to make 19 
 
 Storage charges M-7 
 
 Suits, legal 25-33 
 
 Tariff authorities 13 
 
 Terminal charges excluded from revenue in overcharge claims. . . 21 
 
 Unauthorized rates 6 
 
 Unclaimed freight to be sold for charges 28-29 
 
 Uncollectible charges 33 
 
 Undercharges, collection of 31 
 
 destination carrier not liable 31 
 
 to be properly credited 47 
 
 Veracity involved on claim for overcharge 20 
 
 Weight, erroneous, investigation of overcharge 8 
 
 apportionment of overcharge 17 
 
 Weights, variations of scales 24 
 
 When documents missing 2 
 
 Wrappers, or claim backs 3 
 
 ARBITRATION AND APPEAL COMMITTEES AND 
 
 PROCEDURE IN CONNECTION WITH 
 
 ARBITRATION OF CLAIMS 
 
 RULE NO. 
 
 Action, no cause of 116 
 
 Additional investigation . 123 
 
 Agreements, traffic or operating 133 
 
 Appeal, procedure for 202 
 
 under Rule 202, from decision by arbitration committee of, 
 
 no cause of action 116 
 
 time limit 202 
 
 Committee 105-110, 201-210 
 
 appointment of members 107 
 
 to complete work 1 10-208 
 
 to consider on same basis as arbitration 201 
 
 compensation 206 
 
 may interpret rules 209 
 
160 INDEX INVESTIGATION, APPORTIONMENT 
 
 RULE NO. 
 
 Appeal, majority award , 204 
 
 membership 102 
 
 personnel 106 
 
 procedure of 204 
 
 statements to 203 
 
 substitute members 108 
 
 term of office 1 10-208 
 
 vacancies 109 
 
 Appeal fee 202 
 
 disposition of 205 
 
 Appointing members to Arbitration Committee , 107 
 
 Arbitration and Appeal Committees 105-136 
 
 appointing members to 107 
 
 Arbitration Committee, completing work of 110 
 
 decisions and awards to be full and explicit 115 
 
 binding Ill 
 
 duties of Ill 
 
 membership on 102 
 
 no equity powers 112 
 
 personnel 106 
 
 procedure of, etc 127 
 
 substitute to be appointed in case of interest 108 
 
 term of office 110 
 
 vacancy, how filled 109 
 
 Arbitration fee 125 
 
 how apportioned 132 
 
 how to charge 116-129 
 
 Arbitration fund, how disposed of 126 
 
 Arbitrators, communications with, prohibited 120 
 
 Attention, required, preferred 121 
 
 Authority, previous, decisions as 210 
 
 Award, majority, Appeal Committee 204 
 
 procedure when Arbitration Committee fails to reach 131 
 
 Awards, refusal to abide by 134 
 
 rules applied to be specified in 113 
 
 to be full and explicit 115 
 
 Carbon copies to Secretary 207 
 
 Carrier, interested, Secretary to notify of decisions 128 
 
 paying, to submit 118 
 
 refusing to submit statement, not released 122 
 
 Carriers, interested, communications between 120 
 
 interested, papers returned through 123 
 
 Claim papers, method of mailing 119 
 
 numbering of 119 
 
 Claims must be paid and bear evidence of payment 117 
 
INDEXINVESTIGATION, APPORTIONMENT 161 
 
 RULE NO. 
 
 Committee, Appeal 105-110, 201-210 
 
 Arbitration 111-136 
 
 personnel of 106 
 
 Communications, between carriers and Appeal Committee, pro- 
 hibited 203 
 
 between interested carriers and arbitrators, prohibited 120 
 
 through the Secretary 203 
 
 Compensation of Appeal Committee 206 
 
 Correspondence copies to Secretary 207 
 
 Decisions of Arbitration Committee pending Ill 
 
 of committee, failure to comply with 104 
 
 arbitration, paying carrier to charge out per 129 
 
 Secretary to notify of 128 
 
 Disposition of appeal fee 205 
 
 Duties of Arbitration Committee Ill 
 
 Equity power 112-114 
 
 Failure to comply, decisions, etc., penalty for 104 
 
 Fee, appeal 202 
 
 appeal, disposition of 205 
 
 arbitration 125 
 
 how apportioned 132 
 
 Forwarding papers, method of 124 
 
 Fund, arbitration, how disposed of 126 
 
 Investigation, additional 123 
 
 Lost, papers, after appeal decision 205 
 
 papers, after arbitration decision 130 
 
 Majority award, failure to reach 131 
 
 Membership on Arbitration and Appeal Committees 102 
 
 Method of forwarding papers . 1 19-124 
 
 New facts developed 123 
 
 No cause of action 116 
 
 Non-member, right to appeal after agreeing to arbitrate 136-A 
 
 when declines to arbitrate 136 
 
 when interested 135 
 
 Numbering of papers 1 19 
 
 Operating or traffic agreements 133 
 
 Papers, methods of forwarding 124 
 
 procedure when lost 130 
 
 returned through interested carriers 123 
 
 Paying carrier to charge out, per arbitration decisions 129 
 
 to submit 118 
 
 Payment, claims must bear evidence of 117 
 
 Penalty for refusing to comply, decisions, etc 104 
 
 Personnel of committees. . 106 
 
162 INDEX INVESTIGATION, APPORTIONMENT 
 
 RULE NO. 
 
 Preferred attention required 121 
 
 Previous decisions as authority 210 
 
 Procedure of Arbitration Committee 127 
 
 of committee 204 
 
 for appeal 202 
 
 when Arbitration Committee fails to reach majority award. . ? 131 
 
 when papers lost, after arbitration decision 130 
 
 Rebuttal statements 123 
 
 Refusal to abide by awards ' 134 
 
 Refusing to submit statement 122 
 
 Rules, Appeal Committee may interpret 209 
 
 applied, to be specified in awards 113 
 
 decisions, etc., refusing to comply with, penalty for 104 
 
 Secretary to notify carrier of decisions 128 
 
 Statements, refusing to submit 122 
 
 Statements to Appeal Committee 203 
 
 to be submitted 119 
 
 Substitute, in case of interest 108 
 
 Term of office and completing work of Arbitration and Appeal 
 
 Committees 1 10-208 
 
 Time allowed each carrier to prepare brief 121 
 
 Traffic or operating agreements 133 
 
 Vacancy, how filled, etc 109 
 
 When non-member declines to arbitrate 136 
 
 interested 135 
 
 When traffic or operating agreements involved 133 
 
 Withdrawal of appeal 202 
 
R. A. O. A. OVERCHARGE AND 
 AGENCY RELIEF 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 Rail- 
 way Accounting Officers Association : 
 
 APPLICATION 
 
 A-l. These rules and definitions shall apply in the set- 
 tlement of all interline claims between carriers arising from 
 overcharge and agency relief claims 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 Associa- 
 tion, or which members of the Association may have 
 declined to interested carriers before such carriers be- 
 came members of the Association, provided that this 
 restriction will not apply to carriers that become mem- 
 bers of the Association up to May 12, 1920. 
 
 DEFINITIONS 
 
 Wherever used in these rules, the meaning of the follow- 
 ing 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. 
 
 R. A. O. A. Overcharge Claim Forms are shown on pages 201 to 211 
 of this book. 
 
 163 
 
164 R. A. 0. A. 1921 SYNOPSIS 
 
 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 con- 
 necting carriers, or between a connecting carrier and an 
 industry, private siding or public yard, the service so per- 
 formed 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 be- 
 tween carriers irrespective of date, but subject to Rule 
 A-l-B. 
 
 D-14. "Legal Liability:" The term "legal liability" 
 shall be construed as that fixed by statutory laws, condi- 
 tions of bills of lading, tariff or classification provisions law- 
 fully applicable, and in case of doubt the advice of counsel 
 of claimant carrier. 
 
 D-15. "Uncollectible Deficit :" The net amount remain- 
 
R. A. 0. A. OVERCHARGE, CLAIM RULES 165 
 
 ing after deducting the amount realized from sale of freight 
 from aggregate amount of lawful charges (including stor- 
 age, demurrage, and accessorial charges) assessed against a 
 shipment when the shipper, consignee, or owner of the 
 goods from whom the amount is due is shown to be judg- 
 ment proof, insolvent, or cannot be located, or when coun- 
 sel 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 an- 
 other 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 ad- 
 justments 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, exception 
 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- 
 portation, shall be charged to liable carrier or carriers 
 
166 R. A. 0. A. 1921 SYNOPSIS 
 
 in the event the carrier assessing such charges will not vol- 
 untarily waive the same. 
 
 RULES 
 
 1. Presentation of Claims. Carriers should require 
 claimants to present overcharge claims on the standard 
 form approved by the Interstate Commerce Commission 
 (R. A. O. 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 car- 
 rier giving transit privilege to which a claim is presented 
 or transmitted by other carriers shall investigate and settle 
 in accordance with these rules. 
 
 Provided, however, if a claim for demurrage or miscel- 
 laneous charges is presented by the claimant to an inter- 
 mediate carrier by which the charges were assessed, such 
 intermediate carrier shall make investigation and settle- 
 ment. 
 
 2. When Documents Missing. The absence of the 
 documents required by the standard form for presentation 
 of overcharge claims, shall be explained on a memorandum 
 to be attached to the papers pertaining to the claim under 
 consideration; and, further, when the original paid freight 
 bill or bill of lading if required, does not accompany afore- 
 said papers the carrier investigating and paying 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 de- 
 
R. A. O. A. OVERCHARGE CLAIM RULES 167 
 
 tached nor covered with other claim backs or papers, nor 
 shall any writing or stamp thereon of said carrier be in- 
 terfered 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 ; 
 
 (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 pre- 
 sented by claimant, may pay claimant direct, so notifying 
 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 un- 
 authorized 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 in- 
 vestigated and settled on the basis of actual weight, sub- 
 ject, however, to the prescribed minimum, estimated 
 weight, or any other condition of the tariffs, or classifica- 
 tion applicable. In case of dispute regarding weight in 
 connection with a shipment reweighed at destination ac- 
 cording to the rules and regulations of the carriers inter- 
 ested, the actual weight, ascertained by the destination car- 
 rier, or such scale or railway association weight as may be 
 approved by the destination carrier, shall govern. The 
 
168 R. A. O. A. 1921 SYNOPSIS 
 
 purpose of this rule is to provide a basis whereby the desti- 
 nation weights properly ascertained will be given the con- 
 sideration warranted by experience and by the circum- 
 stances in each case, and to provide a practical 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 classi- 
 fication lawfully applicable, original or a certified 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 claimant, 
 or invoice in the claim papers. 
 
 12. Direct Investigation. The investigating carrier 
 shall communicate directly with agents or other proper rep- 
 resentatives of interested carriers whenever practicable and 
 whenever railway mail service cannot be used, return post- 
 age shall be enclosed. Inquiries should be addressed to 
 accounting officer in charge of claims of the interested car- 
 riers 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 inquiry with 
 request for reply, shall be sent by express, registered mail 
 
R. A. 0. A. OVERCHARGE CLAIM RULES 169 
 
 or messenger, to the proper accounting officer of the delin- 
 quent 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 in- 
 vestigating 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 delinquent carrier who shall take the place 
 of settling carrier and make further investigation and dis- 
 tribution of the amount of the claim. 
 
 13. Statement of Overcharge. The carrier investigat- 
 ing 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 as prac- 
 ticable before being sent by the carrier so investigating 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 28. 
 
 ACKNOWLEDGMENT OF CLAIM PAPERS WHEN 
 PASSED BETWEEN CARRIERS 
 
 16. Acknowledging 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 acknowledged 
 to carrier from which received, and such acknowledgment 
 shall quote sending and receiving carrier's claim numbers. 
 
170 R. A. O. A. 1921 SYNOPSIS 
 
 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 settlement of the claim. 
 
 Interest On Overcharge Claims. Whenever interest is 
 paid in settlement of a claim for overcharge on an inter- 
 line shipment, such interest shall be apportioned on the 
 same basis as the overcharge. 
 
 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 car- 
 rier employing the person at fault. The minimum debit 
 Rule 42 shall not apply in such cases. This rule will ap- 
 ply on all unsettled claims. See I. C. C. Conference Rul- 
 ings Nos. 214, 286 and 474, or subsequent amendments 
 thereto. 
 
 19. Overcharge Caused by Way billing Freight to 
 Erroneous Destination, Unloading Short of, or Carrying 
 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 employe com- 
 mitted the error, except that when contributory negligence 
 by other carrier or carriers is shown, the claim shall be di- 
 vided equally between the carriers at fault. The carrier 
 
R. A. 0. A. OVERCHARGE CLAIM RULES 171 
 
 or carriers performing the service shall accept proportion 
 of the through or combination rate from point of origin to 
 erroneous destination, based on established 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 receiving revenue for two hauls 
 on such shipments, shall refund revenue (based on estab- 
 lished 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 car- 
 riers, 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 involving veracity 
 unless confirmed in writing. 
 
 21. Terminal Charges. Terminal charges shall not be 
 included in the amount of revenue used as a basis for ap- 
 portionment of an overcharge claim. 
 
 22. Disputed Divisions. When a legal rate is protected 
 by a carrier and it is unable to reclaim from its connec- 
 tions, because of disputed divisions the paying carrier shall 
 be relieved of the burden of adjusting the difference be- 
 tween 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 debit 
 from the paying carrier for the amount of the over- 
 charge which the latter is unable to reclaim on account 
 of the dispute as to the divisions, and shall assume the 
 
172 R. A. O. A. 1921 SYNOPSIS 
 
 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 be- 
 ing 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 over- 
 charge which the latter is unable to reclaim because 
 of dispute as to the divisions of that rate and shall as- 
 sume the responsibility of adjusting the difference be- 
 tween carriers in interest. This rule will apply on all 
 unsettled claims. 
 
 23. Erroneous Rate Quotation. When a carrier in pro- 
 cess of the investigation of an overcharge claim requests 
 another carrier to quote a rate between local points on its 
 line, and pays the claim on basis of that quotation, the car- 
 rier making the quotation must honor the bill of the pay- 
 ing 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 OVERCHARGE IN WEIGHT 
 
 ON COAL AND COKE 
 
 24. Located Overcharge on Coal or Coke. Claims for 
 overcharge on coal or coke, where such overcharge is lo- 
 cated with a particular carrier or carriers, shall be charged 
 to the carrier or carriers upon which the overcharge 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, 
 
R. A. O. A. OVERCHARGE CLAIM RULES 173 
 
 (B) Variation of Scale Weights. Claims pre- 
 sented for overcharge on coal or coke where the only 
 evidence of such overcharge is the variation in scale 
 weights, shall be subjected to the following investi- 
 gation : 
 
 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 be- 
 fore 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 shipment, 
 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 b.e prorated 
 on revenue among carriers participating in the over- 
 charge, subject to tolerances, evaporation allowances, 
 
174 R. A. O. A. 1921 SYNOPSIS 
 
 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 
 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 refusing to participate 
 shall be charged not only with their prorata 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, provided it appears that the re- 
 fusal of such carrier or carriers to participate in such claim 
 resulted in said penalty being imposed. This rule will ap- 
 ply regardless of the amount of claims, subject, however, 
 to minimum debit rule No. 42. 
 
 26. Claim Papers to be Submitted to All Interested Car- 
 riers 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, be- 
 fore 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; 
 
R. A. 0. A. OVERCHARGE CLAIM RULES 175 
 
 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 mini- 
 mum 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 which is 
 unclaimed or refused when the result of negligence of one 
 or more carriers in the line shall be charged to the carrier 
 or carriers at fault on basis of mileage unless a water car- 
 rier is involved, in which event it shall prorate between 
 carriers at fault on basis of revenue. When not the result 
 of negligence of the carriers, the deficit shall be prorated 
 on revenue by all carriers interested. Terminal transpor- 
 tation charges, demurrage, storage and transportation arbi- 
 traries shall be included in determining revenue of car- 
 riers; 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 distri- 
 bution that the amount is uncollectible by reason of condi- 
 tions set forth in Rule D-15. 
 
 29. Charges on Freight Sent Elsewhere for Sale, If 
 nesessary to forward carload freight to another point to 
 be sold, the carrier performing such service is entitled to 
 
176 R. A. O. A. 1921 SYNOPSIS 
 
 the tariff rate and charges lawfully applicable thereto; 
 and in determining the total uncollectible deficit to be pro- 
 rated; 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 addi- 
 tion 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 re- 
 sponsible for the non-collection of same when uncollectible 
 within the rulings of the Interstate Commerce Commis- 
 sion (See Ruling M-7). 
 
 31. Responsibility for Collection of 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 intermediate carriers from respon- 
 sibility 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: 
 
 (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 incorrect 
 rates in export bills of lading issued by initial or in- 
 termediate 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. 
 
R. A. O. A. OVERCHARGE CLAIM RULES 
 
 177 
 
 (g) Undercharges due to failure of weighing car- 
 rier to state correct gross carload weight on waybills 
 when charges are collectible on track scale or ship- 
 pers' 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 in- 
 terest 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 neces- 
 sary, 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 carrier 
 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 station 
 upon which charges should be fully prepaid or guaranteed, 
 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 connect- 
 ing carrier a sufficient amount to carry the shipment to 
 destination. Delivery to a connection of such a shipment 
 for an agency station constitutes a guarantee to the re- 
 
178 R. A. O. A. 1921 SYNOPSIS 
 
 ceiving carrier of a sufficient amount to transport the ship- 
 ment to destination, a specific guarantee on the billing not 
 being required for each case. The destination agent shall 
 exercise due diligence and employ all means at his com- 
 mand to collect amount due from consignee ; but if unable 
 to do so, the deficit shall be adjusted on its merits, the mini- 
 mum debit rule No. 42 not to apply in such cases. The re- 
 ceiving carrier, however, 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 in- 
 creased 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 des- 
 tination 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 rebilled enroute the final 
 adjustment shall be made through claim channels, the mini- 
 mum debit Rule No. 42 not to apply in such cases. In 
 either case the adjustment made shall maintain the in- 
 tegrity of the lawful rate. When re-billed en route, settle- 
 ments 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 
 origin to correct destination applicable via the route ship- 
 ment moved. 
 
R. A. 0. A. OVERCHARGE CLAIM RULES 179 
 
 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 re- 
 sulting, subject to Rule 19. This rule will apply on all un- 
 settled claims. 
 
 INTERLINE SETTLEMENT AFTER 
 INVESTIGATION AND PAYMENT 
 
 38. Distribution Statements. When the investigation 
 in connection with a claim is complete and the responsibil- 
 ity therefor is located, the carrier by which the claim has 
 been investigated shall apportion the amount in accord- 
 ance with the foregoing rules. Such carrier shall also pre- 
 pare and forward to each interested carrier a distribution 
 statement for each claim, showing billing reference over 
 all interested carriers, claim numbers when known, the 
 amount charged to each, the route over which shipment 
 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 over- 
 charge, unless it has been given the opportunity to de- 
 velop the fact pertaining thereto prior to the time pre^ 
 scribed by the Interstate Commerce Commission for the 
 destruction of records. This rule will apply on all un- 
 settled 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, statement and 
 claim papers shall be sent to it, but if two or more other 
 
180 R. A. O. A. 1921 SYNOPSIS 
 
 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. 
 
 Non-members. When paying carrier is an intermediate 
 carrier, claim papers shall be sent to last interested carrier 
 in the direction of destination. When a non-member car- 
 rier is interested in any unsettled claim, settling carrier 
 may charge out to members their proper proportions un- 
 der 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. Abstracts must be 
 accepted as rendered when accompanied by claim papers 
 or distribution statement. Under no circumstances may 
 items be cut out of abstracts except as provided in this 
 rule. When amount charged in accordance with Rule 38 
 is for any valid reason unsatisfactory, to debited carrier, it 
 may be recharged to paying carrier on monthly statement 
 within one year from date of statement in which charge is 
 included, except that when charge is made under Rule 12, 
 the delinquent carrier shall not have the privilege of re- 
 charging without authority. No recharge shall exceed the 
 original amount charged, nor shall any correction be re- 
 quired 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 signa- 
 ture is stamped on recharge statement. The objecting car- 
 rier shall notify all interested carriers and shall not again 
 be charged until it so authorizes or claim is arbitrated. 
 Nothing in this rule shall make it obligatory upon any car- 
 rier to accept a distribution statement covering any claim 
 for an amount over One Hundred Dollars ($100) in which 
 investigation does not clearly show that such carrier is in- 
 terested, or to accept a draft covering such distribution 
 statement. When items for over One Hundred Dollars 
 
R. A. 0. A. OVERCHARGE CLAIM RULES 181 
 
 ($100) are eliminated from abstract, notice must be given 
 immediately by telegram or letter. 
 
 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 re- 
 lief 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 (collection of 
 guaranteed charges), 34 and 35 (adjustment of charges on 
 freight insufficiently prepaid). 
 
 (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, in- 
 termediate carrier shall issue its authority for any 
 amount less than one dollar when the entire proportion 
 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 clerical 
 error less than one dollar ($1.00). 
 
182 R. A. O. A. 1921 SYNOPSIS 
 
 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 common gateway, 
 crossing, or rate-breaking point, it shall be the duty of the 
 first carrier beyond the gateway to furnish the paying car- 
 rier a statement which will clearly set forth the correct di- 
 visions to be applied and the proportions that were allowed 
 the interested carriers in interline settlement, and unless 
 such information is furnished within 60 days, the entire 
 amount of such group proportion shall be charged to the 
 said first carrier. It shall also be the duty of the first mem- 
 ber carrier beyond the gateway 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. 
 
 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 au- 
 thority shall be honored and no repudiation shall be al- 
 lowed ; but when authority is simply a clerical error and no 
 loss has resulted therefrom, it shall be susceptible of cor- 
 rection. 
 
 46. Insolvent Carriers. Should any carrier be insol- 
 vent, 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 fur- 
 
R. A. 0. A. OVERCHARGE, CLAIM RULES 183 
 
 nish by its proper officer a certified statement of ac- 
 count with insolvent carrier showing no credit avail- 
 able for offset. 
 
 47. Disposition of Undercharges Discovered. All un- 
 dercharges occurring through errors in the original di- 
 visions of revenue which are discovered in handling over- 
 charge 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). 
 
 STATEMENTS OF AMOUNTS DUE AND PAYABLE 
 BY DRAFT 
 
 48. Statements of Amounts Due. On or before the 10th 
 of each month (or weekly by special agreement, if neces- 
 sary to avoid a large accumulation), the paying carrier 
 should render a statement on R. A. O. A. form of amounts 
 due from each debtor carrier with claim papers, when 
 necessary, and as provided in Rule 38, and distribution 
 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. 
 
 49. Return of Claim Papers to Paying Carrier for File. 
 When claim papers are forwarded to another carrier 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 distribution. 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. 
 
184 R. A. 0. A. 1921 SYNOPSIS 
 
 This rule will not apply to claims charged out under 
 Rule 50. 
 
 50. Relief of Charges on Short Freight. 
 
 (a) When freight checks short at junction point, inter- 
 mediate point, or destination, 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 investigation further than the development of 
 the above record shall be necessary. 
 
 (b) When both the original waybill and the shipment 
 are short at destination (the destination carrier haying re- 
 ported the waybill as result of tracing by the billing car- 
 rier), and the shipment fails to reach destination within 
 sixty days, no further investigation is necessary, but desti- 
 nation carrier may arbitrarily charge its next connection 
 the total amount of charge up to junction point, as pro- 
 vided in paragraph (a) of this rule, and each intermediate 
 carrier may charge its next connection in a like manner. 
 
 (c) 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 waybill, 
 shall advise the agent of the other carriers of the shortage, 
 giving a description of the freight. The agents should care- 
 fully 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 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 car- 
 rier holding the waybills shall turn them over to the car- 
 rier performing the service. 
 
 (d) In case of shortage from a package the freight 
 charges assessed on freight short shall be pro-rated be- 
 tween interested carriers on basis of revenue from point 
 where shipment was last checked in full and in good order> 
 to point where shortage was discovered. 
 
R. A. O. A. OVERCHARGE CLAIM RULES 185 
 
 (e) In case of shortage between depots developed at a 
 junction point under loading seals by the check of the re- 
 ceiving carrier of freight checked and loaded in good order 
 by the delivering carrier, the freight charges accruing on 
 such shipment shall be divided sixty (60) per cent to the 
 delivering carrier and forty (40) per cent to the receiving 
 carrier ; provided, that if delivering carrier does not furnish 
 receiving carrier waybill or transfer by which to make 
 check when unloaded, or when checked in car, receiving 
 carrier shall not be liable. 
 
 (f) This rule is to apply to either junction or audit 
 office settlements and on all unsettled claims (d-13) ; sub- 
 ject, however, to a minimum charge of one dollar ($1.00). 
 When two or more carriers are involved, the principle of 
 distribution outlined in Rule 42 shall govern. 
 
 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 subsequent 
 carriers are warranted in handling the car as an empty. 
 Carrier handling loaded car as an empty is entitled to rev- 
 enue 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 handling 
 overcharge claims, who shall be responsible for the furnish- 
 ing 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 re- 
 
186 R. A. O. A. 1921 SYNOPSIS 
 
 stricted to members who are in general or direct charge of 
 such claims, and only one vote shall be allowed each mem- 
 ber line, provided that this rule shall not be construed as 
 permitting any individual member to cast more than one 
 vote. 
 
 102* Membership on Arbitration and Appeal Commit- 
 tees. 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 Sec- 
 retary of the Association the question of altering or 
 amending these rules. Such communications to be re- 
 ferred to the Committee on Overcharge and Agency Relief 
 Claim Rules, consisting of seven members, for considera- 
 tion, 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 Association by three-fourths 
 vote of members eligible to vote on claim matters, may 
 make any alteration or amendment to these rules effective 
 at once. 
 
 104. Penalty for Refusing to Comply with Rules, De- 
 cisions, etc. Whenever any member of the Association 
 declines to comply with any of its requirements or rules re- 
 lating to the handling of claims, or declines to abide by de- 
 cisions of the arbitration and appeal committees, as pro- 
 vided 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 writ- 
 ten 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 Association at its annual 
 meeting and his reinstatement will be ordered by the Presi- 
 
R. A. 0. A. OVERCHARGE, CLAIM RULES 187 
 
 dent, 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 territory. 
 
 107. Appointing Members to Appeal and Arbitration 
 Committees. The President shall, within thirty (30) days 
 after each annual meeting, appoint three (3) members each 
 to the Appeal and Arbitration Committees. Such commit- 
 tees to serve until the next annual meeting of the Associa- 
 tion. 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 President 
 of the Association shall appoint disinterested members 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 Presi- 
 dent shall appoint a disinterested member of the Asso- 
 ciation eligible to serve in his place. In case the Presi- 
 dent is interested or unable to serve, the appointment 
 of a disinterested member shall be made by the First 
 Vice President. If the First Vice President be unable 
 to serve for the same or any other reason, then the ap- 
 
188 /?. A. 0. A. 1921 SYNOPSIS 
 
 pointment shall be made by the Second Vice President. 
 
 109. Vacancy, How 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 prompt- 
 ness 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 Arbitra- 
 tion 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 Committees 
 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- 
 tee shall consider and act upon such claims as may be re- 
 ferred to it in the manner hereinafter provided, and the de- 
 cision 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 by the evidence contained in the papers in ac- 
 cordance with the rules in effect regarding arbitration 
 when brief is prepared by the carrier submitting claim for 
 arbitration, and shall decide as to the points in dispute in 
 accordance with the rules or rulings in effect at the time 
 the shipment moved ; the date of the Bill of Lading to gov- 
 ern, unless the time of the rule taking effect shall otherwise 
 be especially provided for in the rules and rulings. 
 
R. A. 0. A. OVERCHARGE CLAIM RULES 189 
 
 In the event the shipment moved prior to June, 1920, the 
 Overcharge and Agency Relief Claim Rules adopted by 
 the Railway Accounting Officers Association as of May, 
 1920, shall be considered as the rules in effect. 
 
 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 join- 
 ing 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 de- 
 cisions, or awards, on claims, the arbitrators shall give de- 
 cision on each any every question submitted, and such de- 
 cision 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 with- 
 out cause. From the decision so given by the Arbitration 
 Committee, appeal may be taken to the Appeal Commit- 
 tee under Rule 202. 
 
 117. Claims Must Be Paid and Bear Evidence of Pay- 
 ment. All claims must be paid before they are submitted 
 for arbitration, and must bear evidence of such payment. 
 Evidence of payment shall consist of claimant'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 be embraced in the 
 arbitration statement of the paying carrier or attached to 
 the claim next below that carrier's statement. The state- 
 ment of relief of agent by an authorized officer of the ac- 
 
190 R. A. 0. A. 1921 SYNOPSIS 
 
 counting department shall be sufficient evidence of pay- 
 ment. 
 
 118. Paying Carrier to Submit. When the foregoing 
 requirements have been complied with, the carrier paying 
 the claim may submit it for arbitration, provided, however, 
 that when any interested member carrier accepts charge 
 from another, which investigation afterwards develops 
 should not have been accepted, and the amount for any rea- 
 son 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 arbitration. This 
 statement, and all papers, where initial carrier presents 
 claim for arbitration, except as hereinafter provided, 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 car- 
 rier and each carrier in its turn shall present its statement 
 in writing over the personal signature of the proper officer, 
 and shall then send such statement and papers to the next 
 carrier interested, provided that where the claim is pre- 
 sented for arbitration by an intermediate carrier, the state- 
 ment 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 carrier beyond the carrier presenting 
 claim for arbitration in the direction of destination. The 
 carrier, when submitting papers to next connection, shall 
 forward copy of letter accompanying papers to the carrier 
 requesting arbitration. 
 
 Provided that where the submission is under Rule 22, it 
 
R. A. O. A. OVERCHARGE, CLAIM RULES 191 
 
 will not be necessary to pass the statement and file to any 
 carrier except the carrier directly involved in the dispute 
 under the rule. 
 
 Numbering Papers. Each paper included in the file to 
 be numbered in the upper right corner by the carrier sub- 
 mitting claim for arbitration, commencing with Number 
 One on the first paper at bottom of file. 
 
 120. Communication Between Interested Carrier and 
 Arbitrators Prohibited. No direct communication, oral, 
 written or printed, shall be allowed between members in- 
 terested in an arbitration before, during, or after such arbi- 
 tration, and any member of the Arbitration Committee in 
 connection with such arbitration, save and except as here- 
 in 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 President and be guided by his de- 
 cision. 
 
 121 Preferred Attention Required. When papers are 
 submitted as provided for above, they shall receive pre- 
 ferred attention in each claim office, thirty (30) days time 
 being allowed each carrier in which to conduct additional 
 investigation and to prepare brief and forward its argument 
 and papers. When it develops that any interested carrier 
 has failed to comply with the rules and requirements to 
 make and attach its statement and forward the claim pa- 
 pers 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 au- 
 thority receipt therefor, which shall be forwarded by reg- 
 istered 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 reg- 
 igtered mail a carbon of his letter forwarding the paper$ to 
 
192 R. A. O. A. 1921 SYNOPSIS 
 
 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 pro- 
 vided, 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 under the rules and rulings as origi- 
 nally 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 writing 
 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 Arbitra- 
 tion Committee. 
 
 123. Papers Returned Through Interested Carriers. 
 When all carriers interested have stated their case or re- 
 fused to do so, the papers shall be returned by the last car- 
 rier through the interested carriers to the carrier request- 
 ing arbitration, which shall then forward the papers at once 
 to the Secretary, first ascertaining that all rule require- 
 ments 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 carrier, another carrier 
 makes additional investigation or attaches copies of pre- 
 vious arbitration or appeal decisions, opinions, of counsel 
 decisions or rulings of any lawfully constituted, admin- 
 istrative or judicial body, tariff publications or rules, con- 
 tracts, agreements, or other matter not contained in the 
 claim papers or quotes such matters in its brief and the 
 
R. A. O. A. OVERCHARGE CLAIM RULES 193 
 
 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 fur- 
 ther investigation, and one rebuttal only, and the right to 
 see all rebuttals subsequently attached, but this rule shall 
 not be construed as permitting further argument over cita- 
 tions, 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 advanced 
 by the carrier asking arbitration, and must accompany pa- 
 pers to the Secretary of the Association. 
 
 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 Asso- 
 ciation and at the end of the year $3.00 for each claim arbi- 
 trated 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 Committee shall be 
 paid to such substitutes. 
 
 127. Procedure of Committee, Etc. When the forego- 
 ing requirements have been complied with (as to which the 
 Secretary of the Association shall be the judge), the Secre- 
 tary shall attach his acknowledgment of the arbitration 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 chair- 
 man, who shall render his award and forward his award 
 
194 R. A. O. A. 1921 SYNOPSIS 
 
 and all papers to the chairman. The chairman shall render 
 his award and forward the award of the Arbitration Com- 
 mittee, together with all papers, to the Secretary, who shall 
 return all the papers together with the award rendered by 
 the Arbitration Committee to the carrier from whom he re- 
 ceived them originally. Each member of the Arbitration 
 Committee shall send to the Secretary a carbon of his letter 
 of transmittal to the next member of the committee. 
 
 128. Secretary to Notify Interested Carriers of De- 
 cisions. The Secretary shall notify each carrier interested 
 the result of the decision of the Arbitration Committee. 
 Should any carrier so interested question the decision ren- 
 dered by the Arbitration Committee, that committee 
 shall not be permitted to reopen or reconsider trie case ex- 
 cept in event of a clerical error, as to which the Secretary 
 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 De- 
 cision. Upon receipt of papers with Arbitration Commit- 
 tee's award, the paying carrier may in conformity with such 
 award, and in accordance with Rule 42 charge by arbitrary 
 debit, regardless of amount, such carrier or carriers as have 
 been penalized and who accept arbitrary 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 in- 
 terested carriers by express or registered postal mail. If 
 paying carrier desires to appeal claim, it will be required to 
 carry full arnount, pending decision of the Appeal Com- 
 mittee. 
 
 130. Procedure When Papers Are Lost After Arbitra- 
 tion Decision. When claim papers are lost after decision 
 has been rendered and diligent search fails to find them, 
 carrier or carriers decided against may be debited with 
 
R. A. O. A. OVERCHARGE CLAIM RULES 195 
 
 their proportion on basis of Arbitration Committee'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 When 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 Secretary, in 
 accordance with Rule 202, the appeal fee to be paid out of 
 the general fund. 
 
 132. Arbitration Fee, How Apportioned. The charge 
 lor 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 Commit- 
 tee 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 participation 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 op- 
 erating agreements, such agreements shall be quoted in the 
 arguments presented and acknowledged or repudiated by 
 the other carriers interested therein, and failure to repudi- 
 ate shall be considered an acknowledgment. If said agree- 
 ments are of such a nature that it is deemed improper or 
 inadvisable by the parties to make them known to the com- 
 mittee, the claim must not be sent to the committee, but 
 should be referred to and settled by the officers of the car- 
 riers parties to such agreements, unless all parties consent 
 to waive said agreements and allow the claim to be arbi- 
 trated under the rules of the Association, which waiver 
 shall be duly recorded in the argument of each carrier. 
 
196 R. A. O. A. 1921 SYNOPSIS 
 
 134. Refusal to Abide by Award. It shall be the dutj 
 of the members to report to the President of the Associa- 
 tion the refusal of any member to abide by the awards of 
 the Arbitration Committees, or to take an appeal, as pro- 
 vided 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 per- 
 sonal official signature of the proper officer of the non-mem- 
 ber carrier, his consent to accept the Arbitration Commit- 
 tee 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 pro- 
 hibit arbitration on the claim as between the member car- 
 riers, and such award as may be made against a non-mem- 
 ber 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-mem- 
 ber carrier, the amount assessed against non-member car- 
 rier shall be assumed by member carrier if but one mem- 
 ber 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. 
 
 APPEAL COMMITTEE 
 
 201. Appeal Committee to Consider on Same Basis. 
 The Appeal Committee shall be required to consider claims 
 
. A. 0. A. OVERCHARGE CLAIM RULES 197 
 
 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 dis- 
 satisfied with the decision of the Arbitration Committee, an 
 appeal may be taken to the Appeal Committee, provided 
 notification to Secretary, stating date papers first reached 
 the appealing carrier with decision of the Arbitration Com- 
 mittee, 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 withdrawal to all in- 
 terested 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 di- 
 rection 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 argu- 
 ment any previous decisions of the Appeal Committee. 
 When all carriers interested have so argued their case, or 
 refused to do so over the personal signature of the officei 
 
198 R. A. O. A. 1921 SYNOPSIS 
 
 in charge of claims, the papers shall be returned by the last 
 carrier, through interested carriers, 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 inter- 
 ested carrier within fifteen days as provided in this section, 
 or when any carrier loses claim papers submitted to it un- 
 der this section the procedure and penalty set forth in Rule 
 130 shall apply. The provisions of Rules 131 and 132 shall 
 also apply to claims submitted for appeal. No direct com- 
 munication, oral, written, or printed, shall be allowed be- 
 tween any member interested in an arbitration before, dur- 
 ing or after such arbitration, and any member of the Arbi- 
 tration or Appeal Committees in connection with such arbi- 
 tration, 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 Com- 
 mittee 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 chairman to at- 
 tach his award last. 
 
 It shall be the duty of the chairman to see that a major- 
 ity 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 arbi- 
 tration. 
 
R. A. O. A. OVERCHARGE CLAIM RULES 199 
 
 205. Disposition of Appeal Fee. If the Appeal Commit- 
 tee affirm the decision of the Arbitration Committee, the 
 deposit of $15.00 shall be forfeited and credited to the gen- 
 eral 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 arbitration 
 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 pay- 
 ing carrier. Upon receipt of papers with the Appeal Com- 
 mittee's award, the paying carrier may, in conformity with 
 such award and in accordance with Rule No. 42 charge by 
 arbitrary debit, regardless 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 arbitra-ry 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 con- 
 nection within ten days, and so on until they reach the pay- 
 ing 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 fur- 
 ther than a copy of the award. 
 
 206. Compensation of Committee. At the end of the 
 year five dollars ($5.00) for each claim reviewed" fry them 
 during their official year shall be paid out of tfie general 
 fund of the Association to each member of the Appeal Com- 
 mittee, provided that five dollars each on such claims as 
 shall have been reveiwed by substituted members of the 
 Appeal Committee shall be paid to such substitutes. 
 
200 R. A, O. A. 1921 SYNOPSIS 
 
 207. Carbon Copies to Secretary. Each member of the 
 Appeal Committee shall send to the Secretary a carbon 
 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, meaning, or 
 effect, of any rule of this Association, any party interested 
 may submit question or dispute to the Appeal Committee 
 for consideration and determination. Each party, in pre- 
 senting 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 pre- 
 vious decisions of Arbitration and Appeal Committees, 
 only such decisions and awards as have been made by the 
 Railway Accounting Officers' Association shall be recog- 
 nized as authority. 
 
K. A. O. A. Standard Form No. 800 
 
 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) j 
 
 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 Lading 
 
 Paid Freight Bill (Pro.) Number ; Original Car Number and Initial 
 
 Name and Address of Consignee (Whom shipped to) _ 
 
 IT shipment reconsigned en route, state particulars 
 
 Nature of Overcharge 
 
 (Weight, rate or classification, etc.) 
 DETAILED STATEMENT OF CLAIM 
 
 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 OF 
 OVERCHARGE 
 
 Charges 
 Paid: 
 
 Should 
 have 
 been : 
 
 
 i 
 Total 
 
 
 
 
 \ 
 
 
 
 
 
 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.* 
 l.^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 
 
 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. 
 
 fClaims 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. SOI 
 
 Size 8M>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 to 
 
 v j a __ (Point of origin) (Destination) 
 
 Bill of Lading issued by at Date 19. 
 
 Shipper Consignee 
 
 WAYBILLED AS FOLLOWS: 
 
 DATE 
 
 MONTH REPORTED 
 
 WAYBILLNO. 
 
 FROM 
 
 TO 
 
 a 
 
 Jt 
 
 
 ACCOUNTS 
 
 
 
 
 INITIALS 
 
 NO. 
 
 1 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 AS CHARGED: 
 
 ARTICLES 
 
 WEIGHT 
 
 RATE 
 
 AMOUNT 
 
 RATE 
 
 AMOUNT 
 
 RATE 
 
 AMOUNT 
 
 MATE 
 
 TOTAL 
 AMOUNT 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL CHARGED 
 
 
 
 
 
 
 
 
 
 
 
 
 
 SHOULD HAVE BEEN CHARGED: 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL CHARGED 
 
 ] 
 
 
 
 
 
 
 
 
 
 
 
 
 OVERCHARGE 
 
 
 
 
 
 
 
 
 
 
 
 
 
 APPORTIONMENT OF 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. 80S 
 
 Sice 8%xll 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 
 
 it recharged in the sum of $- for the following reasons: 
 
 Yours truly, 
 
 Auditor. 
 NORTH AND SOUTH RAILROAD 
 
R. A. O. A. Standard Form No. 308 
 
 Size 8%xll inches. 
 To be printed on paper light green in color. 
 
 NORTH AND SOUTH RAILROAD 
 ABSTRACT OF DISTRIBUTION STATEMENTS-OVERCHARGES 
 
 No.. 
 
 19. 
 
 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 at. 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. 804 
 
 Size 8%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 
 
 AUDITOR 
 
 OUR CLAIM 
 NUMBER 
 
 YOUR CLAIM 
 NUMBER 
 
 AUTHORITY I 
 NUMBER 
 
 AMOUNT 1 
 
 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. 
 
 w 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. 806 
 
 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, 
 
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NOTE: This Form may be used by 
 carriers that do not wish to use 
 the triplex form, R. A. O. A. 
 Standard Form No. 306, Part 1. 
 
 R. A. O. A. Standard Form No. 307 
 Size 11x17 inche*. 
 
 NORTH & SOUTH R. R. 
 
 CLAIM REGISTER 
 
 
 
 BINDING SPACE 
 
 NUMBER 
 
 CLAIMANT AND LOCATION 
 
 FOREIGN 
 NO. 
 
 AMOUNT 
 CLAIMED 
 
 AMOUNT 
 PAID AND 
 
 CHARGED 
 
 DISPOSITION 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 I NOTE : This Form may be used by 
 carriers that do not wish to use 
 (he triplex form, R. A. O. A. 
 Sfnndard Form No. 306. Part 2 
 
 R. A. O. A. Standard Form No. SOS 
 Size SVfexll inches. 
 
 NORTH & SOUTH RAILWAY 
 CLAIM INDEX 
 
 
 Claim Numbers 
 
 Amount of Claim 
 
 Disposition 
 
 A. F. 0. C. 
 
 Claimant 
 
 Draft No. 
 
 Date 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The ideas generated by the R. A. O. A. have enriched the 
 railway world in the development and improvement of ac- 
 counting forms and methods. 
 
PASSENGER INDEX 
 
 PARAGRAPH 
 
 Abstract of waybills for milk and cream traffic 382 
 
 Account current, conductors', preparation of 393 
 
 Accounts against Government, blanks for rendering 339 
 
 conductors' 393 
 
 Action, lack of cause of 285 
 
 on claims for correct proportions, advice of 276 
 
 Adding attachment on typewriters, use of 406 
 
 machines, use of 427 
 
 Adjustment of revenue, correspondence relative to 350 
 
 Advance of charges on baggage accrued to point of reshipment. . 317 
 
 Advanced charges on baggage 317 
 
 Adjustment of bills reduced by Government 311 
 
 differences in proportions 273 
 
 Advice of action on claims for correct proportions 276 
 
 notice of prepaid orders . 333 
 
 Agency, tickets withdrawn from, call-in-slip for 396 
 
 transfer, inventory of ticket stock .' 398 
 
 Agents, furnishing tickets to 395 
 
 record of tickets furnished to 397 
 
 ticket, deposit with by conductors of cash collections 388 
 
 Agreement on basis of division of apportionments 273 
 
 Agents' monthly balance sheets, sales of milk tickets shown in. . . 379 
 Allocation of surcharge based on trip reports of Pullman Com- 
 pany 361 
 
 Amendment to mandatory rules, procedure of 278 
 
 Answers to claims for erroneous proportions, tracers for 324 
 
 claims for unreported tickets, tracers for 324 
 
 Appliances, mechanical, uses of 425 
 
 Appointment of Committee for arbitration 280 
 
 Apportionment clerks, use of division slips by 403 
 
 of costs of arbitration . . . . 296 
 
 of settlement for concealed baggage losses 411 
 
 of unused Pullman tickets 367 
 
 Apportionments, agreement on basis of division of 273 
 
 Arbitraries, items apportioned as 264 
 
 Arbitrary covering redemption of interline transfer coupons 328 
 
 Arbitration Committee, appointment of 281 
 
 award of 295 
 
 duties of 283 
 
 equity powers of 284 
 
 Interline Passenger Accounting 280 
 
 213 
 
214 PASSENGER INDEX 
 
 PARAGRAPH 
 
 Arbitration Committee, notice of decision of 295 
 
 procedure of 295 
 
 substitute in case of interest 281 
 
 Arbitration communications 288 
 
 costs, apportionment of 296 
 
 fee 293 
 
 fee, apportionment of 296 
 
 fund, disposal of 294 
 
 numbering of papers for 287 
 
 papers, method of forwarding 292 
 
 charges on forwarding 292 
 
 preferred attention to 290 
 
 returned to carrier requesting arbitration 291 
 
 submission of 291 
 
 preparation of case for 286 
 
 refusal to submit statement for 289 
 
 statements submitted for 286 
 
 work, completion of 282 
 
 Arbitrators and carriers arbitrating, communications between ... 288 
 
 Arrangements for reporting Pullman surcharge collections 360 
 
 Arrangement of fares on interline tariffs 348 
 
 Assorting machines, use of 427 
 
 Attachment, adding, on typewriters, use of 406 
 
 Attendants accompanying Government shipments 340 
 
 shipments, bill against Government 340 
 
 Attention to arbitration papers, preferred 290 
 
 Auditing, train, methods of 394 
 
 Auditors, train 394 
 
 Authority for exchange of tickets 350 
 
 Averages, standard, for train cash collections, establishing. 394 
 
 Award of the Arbitration Committee 295 
 
 Baggage and omnibus transfers, settlement for 327 
 
 cars, special, charges on 413 
 
 charges advanced on 317 
 
 excess, reporting proportions of '264 
 
 check, C. O. D., non-revenue report of 321 
 
 standard form of 318 
 
 checking, excess, reporting of 313, 314 
 
 checks and ticket exchanged for scrip 308 
 
 C. O. D. excess, apportionment of overcharges 266 
 
 payment of war tax on 267 
 
 war tax on 268 
 
 excess, for local and interline business 410 
 
 C. O. D., charges on 320 
 
 collection of war tax by Canadian carriers 267 
 
PASSENGER INDEX 215 
 
 PARAGRAPH 
 
 llaggage, C. O. D., collections on, classification of 316 
 
 report of revenue collected on. 265 
 
 reporting charges when shipment rechecked 265 
 
 uncollectible charges on 321 
 
 excess valuation charges on 269 
 
 forwarded, C. O. D., collections on 315 
 
 under C. O. D. check, notification of 319 
 
 items, unreported, tracers for 322 
 
 losses, concealed, apportionment of settlement for 411 
 
 Balances, monthly, settlements on 250, 300 
 
 Basis of division of apportionments, agreement on 273 
 
 settlement for Government transportation requests 338 
 
 Bill against Government for attendants accompanying shipments 340 
 
 Bills reduced by Government, adjustment of 311 
 
 Blanks 298 
 
 for rendering accounts against Government 339 
 
 Box, strong, for delivery of tickets 421 
 
 Brief, preparation of, time limit 290 
 
 Bulletin of lost or stolen tickets 407 
 
 Calculating machines, use of 427 
 
 Call-in-slip for tickets withdrawn from agency 396 
 
 Canadian carriers, collection of war tax on C. O. D. baggage. . . . 267 
 
 Canceling and perforating machines for tickets 429 
 
 Cancellation of disputed items in claims 277 
 
 Cans, empty milk, return of '. 373 
 
 milk, tags for 374 
 
 Card tickets for milk traffic 373 
 
 Caretakers' interline tickets 409 
 
 Carrier failing to comply with mandatory rules, notification of. . .* 279 
 
 Carriers arbitrating and arbitrators, communications between . . 288 
 
 names on interline ticket coupons 330 
 
 proportion of surcharge collections, report of 363 
 
 Cars, special baggage, charges on 413 
 
 Case for arbitration, preparation of 286 
 
 Cash collections by conductors, disposition of . ., 386 
 
 conductors', deposit with ticket agents 388 
 
 deposited with ticket receivers' offices 387 
 
 of conductors, ticket receiver's record of 387 
 
 fare receipts 384 
 
 issued by conductors, form for 397 
 
 fares, net, publication for Government use 337 
 
 record of 385 
 
 orders for delivery of 334 
 
 revenue, train, protection of ' 394 
 
 Cause of action, lack of 285 
 
216 PASSENGER INDEX 
 
 PARAGRAPH 
 
 Certificates for reduced fare 414 
 
 Change in fare to gateway 325 
 
 in mandatory rules, procedure for 278 
 
 Charges advanced on baggage < 317 
 
 C. O. D. check for collection of 314 
 
 excess baggage, reporting proportions of 264 
 
 excess valuation, on baggage 269 
 
 on baggage accrued to point of reshipment 317 
 
 on C. O. D. baggage 320 
 
 rechecked, reporting 265 
 
 uncollectible 321 
 
 on forwarding arbitration papers 292 
 
 on special baggage cars 413 
 
 proper, on tickets, collection of 336 
 
 transportation, on C. O. D. baggage check, uncollectible 321 
 
 Check, C. O. D. baggage, non-revenue report of 321 
 
 standard form of 318 
 
 for collection of charges at destination 314 
 
 notification of baggage forwarded under 319 
 
 Checking excess baggage, reporting of 313, 314 
 
 Checks, C. O. D. baggage, payment of war tax on 267 
 
 C. O. D. baggage, war tax on 268 
 
 C. O. D. excess baggage, apportionment of overcharges 266 
 
 excess baggage, for local and interline business 410 
 
 excess, C. O. D., information on 315 
 
 meal, issued by dining car stewards, form for 397 
 
 Claims, cancellation of items disputed in 277 
 
 for correct proportions 270 
 
 advice of action on 276 
 
 minimum difference 274 
 
 erroneous proportions , 271 
 
 tracers for answers to 324 
 
 refund of unused portion of interline ticket 306 
 
 unreported tickets 
 
 answers to tracers for 324 
 
 Classification, Code 249 
 
 of C. O. D. collections on baggage 316 
 
 Clerks, apportionment, use of division slips by 403 
 
 division, use of division slips by 403 
 
 C. O. D. baggage, charges on 320 
 
 checks, war tax on 268 
 
 collection of war tax by Canadian carriers 267 
 
 check, non-revenue report of 321 
 
 check, standard form of 318 
 
PASSENGER INDEX 217 
 
 PARAGRAPH 
 
 C. O. D. baggage check, payment of war tax on 267 
 
 report of revenue collected on 265 
 
 reporting charges when shipment rechecked 265 
 
 uncollectible charges on 321 
 
 check for collection of charges at destination 314 
 
 notification of baggage forwarded under 319 
 
 collections on baggage, classification of 316 
 
 forwarded 315 
 
 excess baggage checks, apportionment of overcharges 266 
 
 excess checks, information on 315 
 
 shipments of milk and cream traffic 383 
 
 Code used in interline reports and correction statements 249 
 
 Collect shipments of milk, waybills used for 380 
 
 Collection of charges at destination, C. O. D. check for 314 
 
 proper charges on tickets 336 
 
 tickets for milk traffic 375 
 
 undercharges on tickets 408 
 
 war tax on C. O. D. baggage by Canadian carriers 267 
 
 Collections, additional, on underweighed C. O. D. baggage 320 
 
 by conductors, disposition of cash 386 
 
 cash, deposited with ticket receivers' offices 387 
 
 of conductors, ticket receiver's record of 387 
 
 conductors' cash, deposit with ticket agents 388 
 
 credit to revenue account 391 
 
 depository stations for 389 
 
 intrastate surcharge, report of 364 
 
 on baggage forwarded, C. O. D. . . 315 
 
 on C. O. D. baggage, classification of 316 
 
 Pullman surcharge, arrangements for reporting 360 
 
 surcharge, estimation of 368 
 
 report by Pullman Company 361 
 
 report of carriers' proportion 363 
 
 train, tickets forwarded with 376 
 
 Combination of tickets and waybills for handling milk traffic. ... 380 
 
 Committee, Arbitration, award of 295 
 
 appointment of - '. 281 
 
 duties of 283 
 
 equity powers of 284 
 
 notice of decision of 295 
 
 procedure of 295 
 
 for arbitration of interline passenger accounting 280 
 
 Communications between carriers arbitrating and arbitrators. ... 288 
 
 Compilation of passenger train earnings 344, 345, 346 
 
 Completion of arbitration work 282 
 
 Conductors' account current, preparation of 393 
 
218 
 
 PASSENGER INDEX 
 
 PARAGRAPH 
 
 Conductors' accounts 393 
 
 cash collections, deposit with ticket agents 388 
 
 cash fare receipts, form for 597 
 
 collections, credit to revenue account 391 
 
 depository stations for 389 
 
 of cash, disposition of 386 
 
 ticket receiver's record of 387 
 
 journal and ledger accounts 390 
 
 journal and ledger, individual 391 
 
 reports 390 
 
 stock record 390 
 
 Corpse, transportation of 341 
 
 Correct proportions, advice of action on claims for 276 
 
 claims for 270 
 
 claims for, minimum difference 274 
 
 Correction on interchangeable mileage or scrip statement 263 
 
 statements, code used in 249 
 
 Correctness of C. O. D. charges on baggage, responsibility for. . . 320 
 
 Correspondence regarding tickets 404 
 
 relative to diversion or adjustment of revenue 350 
 
 Costs of arbitration, apportionment of 296 
 
 Counterfeit tickets " 405 
 
 Coupons, insufficient, honoring tickets with 354 
 
 tickets exchanged account 353 
 
 interline ticket, names of carriers on 330 
 
 route and destination on 329 
 
 interline transfer, redemption of 328 
 
 lifted, deductions sustained by 357 
 
 forwarded to interested carriers 357 
 
 mileage, interchangeable, reporting 261 
 
 of interline ticket partially used, refund on 256 
 
 error in reduction of 257 
 
 on partially used interline ticket, disposition of *....... 256 
 
 scrip, interchangeable, reporting 261 
 
 ticket, mailed 352 
 
 Cream and milk, handling by ticket and tag system combination 383 
 
 traffic, abstract of waybills for 382 
 
 C. O. D. shipments of 383 
 
 prepaid shipments of 383 
 
 revenue from 383 
 
 waybill form for 382 
 
 uniform method of handling 382 
 
 Credit to revenue account of conductors' collections. '. 391 
 
 Crediting tickets issued 397 
 
 Current account, conductors', preparation of 393 
 
PASSENGER 1NDBX 219 
 
 PARAGRAPH 
 
 Cylindrical slide rule 426 
 
 Daily train earnings, compilation of 345 
 
 Data for remarks 249 
 
 Date interline tariffs are effective 347 
 
 of forwarding reports .^ ?n> 299 
 
 of reports of Pullman Company on surcharge .-.-. 362 
 
 Dates on tickets 349 
 
 Deductions from interline passenger traffic reports 255 
 
 sustained by lifted coupons <*? 357 
 
 Definition of interline traffic 297 
 
 local traffic 297 
 
 terms : 297 
 
 Decision of the Arbitration Committee, notice of 295 
 
 Deliveries of interline tickets on telegraphic requests 335 
 
 Delivery of cash, orders for 334 
 
 tickets from printers . . '. 419 
 
 receipts for 423 
 
 time of ,J-.i 424 
 
 wagons, printers' for tickets , 422 
 
 Departments, traffic, checking refunds by 416 
 
 Depository stations for conductor's collections 389 
 
 Destination and route on interline ticket coupons 329 
 
 erroneous, reporting of tickets with 417 
 
 passenger's, tickets issued to point beyond ^- v 417 
 
 Destinations, different, reporting interline tickets of same form to 303, 304 
 
 Detachments, statements showing numbers of 262 
 
 Devices, mechanical, uses of 425 
 
 Dictating and transcribing machines 428 
 
 Difference, minimum, claims for correct proportions 274 
 
 Differences 'in proportions, adjustment of 273 
 
 Disposition of cash collections by conductors 386 
 
 Disputed items in claims, cancellation of. 277 
 
 Distribution of surcharge by states 364 
 
 of unused Pullman tickets 367 
 
 Diversion of revenue, correspondence relative to 350 
 
 Division clerks, use of division slips by 403 
 
 of apportionments, agreement on basis of 273 
 
 revenue on tickets validated short of destination 326 
 
 slips, arrangement of '. 402 
 
 slips, use of by apportionment and division clerks 403 
 
 Draft, sight, on settlements for monthly balances 250 
 
 Duplicating machines 430 
 
 Duties of Arbitration Committee 283 
 
 Earnings, approximate train 346 
 
 daily train, compilation of 345 
 
 passenger train, compilation of 344, 345, 346 
 
220 PASSENGER INDEX 
 
 PARAGRAPH 
 
 Empty milk cans, return of 373 
 
 Enforcement of mandatory rules , 279 
 
 Envelopes, labeling, containing reports of interline traffic 251 
 
 Equity powers of Arbitration Committee 284 
 
 Erroneous proportions, claims for 271 
 
 tracers for answers to claims for 324 
 
 Error in charges on C. O. D. baggage 320 
 
 Errors affecting revenue in interline reports 275 
 
 Estimation of surcharge collections 368 
 
 Examination of transportation on trains 394 
 
 Excess baggage charges, reporting proportions of 264 
 
 checking, reporting of 313, 314 
 
 checks, C. O. D., apportionment of overcharges 266 
 
 for local and interline business 410 
 
 checks, C. O. D., information in 315 
 
 valuation charges on baggage 269 
 
 Exchange of interline tickets for prepaid orders 259 
 
 of ticket account insufficient coupons 353 
 
 of ticket and baggage checks for scrip 308 
 
 of tickets 350 
 
 order, report of revenue 260 
 
 orders, use of 307 
 
 revenue beyond point of 355, 358 
 
 tickets diverted without 356 
 
 Exchanged tickets, report to carriers interested 351 
 
 Exchanges via different routes 355 
 
 Extension forms of interline tickets, reporting 302 
 
 Extra fare in computation of traffic statistics 343 
 
 Facing of tickets issued on account of individual state 312 
 
 tickets issued on account of U. S. Government 312 
 
 Failure of carrier to comply with mandatory rules, notification of 279 
 
 to reduce coupons of interline ticket 257 
 
 Fare, cash, receipts issued by conductors, form for 397 
 
 extra, in computation of traffic statistics 343 
 
 reduced, accounting for tickets 254 
 
 certificates for 414 
 
 tickets, tariff references 254 
 
 to gateway, change in 325 
 
 receipts, cash 384 
 
 Fares, cash, record of 385 
 
 net cash, publication for Government use 337 
 
 on interline tariffs, arrangement of 348 
 
 reduced, in computation of traffic statistics 343 
 
 through, shown on interline ticket sales reports. . .* 253 
 
 Fee for arbitration.. 293 
 
PASSENGER INDEX 221 
 
 PARAGRAPH 
 
 Form of waybill for milk and cream traffic 
 
 standard, of C. O. D. baggage check 318 
 
 Forms 
 
 extension, of interline tickets, reporting 302 
 
 for rendering accounts against Government 339 
 
 of waybill for milk traffic . 370, 371 
 
 standard - 432 
 
 Forwarding arbitration papers, method of 292 
 
 Fund, arbitration, disposal of 
 
 Gateway, change in fare to 325 
 
 Government, bill for attendants accompanying shipments 340 
 
 bills reduced, adjustment of 311 
 
 blanks for rendering accounts against 339 
 
 facing tickets issued on account of 312 
 
 publication of tariff for net cash fares for use by 337 
 
 shipments, attendants accompanying 340 
 
 transportation requests, basis for settlement 338 
 
 for through rates 
 
 reporting tickets issued on 310 
 
 Information on C. O. D. excess checks 315 
 
 reports of interline ticket sales - ... 253 
 
 Interchangeable mileage or scrip coupons, reporting 261 
 
 statement, correction in 263 
 
 Interline and local business, excess baggage checks for 410 
 
 Passenger Accounting Arbitration Committee 280 
 
 passenger revenue, settlements for 300 
 
 passenger traffic reports, deductions from 255 
 
 passenger traffic, spacing on reports of 415 
 
 reports, code used in 249 
 
 reports, errors in, affecting revenue 275 
 
 tariffs, date effective 347 
 
 tariffs, arrangement of fares on 348 
 
 ticket, claim for refund for unused portion of 306 
 
 ticket coupons, names of carriers on 330 
 
 ticket coupons, route and destination on 329 
 
 ticket deliveries on telegraphic requests 335 
 
 ticket, disposition of partially used coupon 256 
 
 ticket, redivision of revenue on 305 
 
 ticket sales reports, through fares shown on 253 
 
 ticket sales, revenue shown on reports of 253 
 
 ticket, uniform 331 
 
 ticket used short of destination, revenue on 305 
 
 tickets, caretakers' 409 
 
 tickets composed of extension forms, reporting 302 
 
222 PASSENGER INDEX 
 
 PARAGRAPH 
 
 Interline tickets, error in reduction of coupons 257 
 
 tickets in exchange for prepaid orders 259 
 
 tickets of same form to different destinations, reporting .... 303, 304 
 
 traffic, definition of 297 
 
 traffic, labeling envelopes containing reports of 251 
 
 transfer coupons, redemption of 328 
 
 Intrastate surcharge collections, report of 364 
 
 Inventory of ticket stock 398 
 
 Items apportioned as arbitraries in excess baggage charges 264 
 
 disputed in claims, cancellation of 277 
 
 Issuance of prepaid orders 333 
 
 Journal and ledger accounts, conductors' 390 
 
 ledger, conductors', individual 391 
 
 Ledger and journal accounts, conductors' 390 
 
 journal, conductors', individual 391 
 
 Lifted tickets, disposition of 350 
 
 Limit, time, for preparation of arbitration brief 290 
 
 Local and interline business, excess baggage checks for 410 
 
 ticket sales on stock records 400 
 
 ticket stock and sales record, combination form for 401 
 
 traffic, definition of 297 
 
 Losses, concealed baggage, apportionment of settlement for 411 
 
 Lost or stolen tickets, bulletin of 407 
 
 Machines, adding, use of 427 
 
 assorting, use of 427 
 
 calculating, use of 427 
 
 canceling 429 
 
 duplicating 430 
 
 printing 430 
 
 perforating 429 
 
 transcribing and dictating 428 
 
 tabulating, use of 427 
 
 Mailing ticket coupons 352 
 
 Mandatory rules, enforcement of 279 
 
 notification of carrier failing to comply with 279 
 
 procedure for changing 278 
 
 refusal to comply with 279 
 
 Meal checks issued by dining car stewards, form for 397 
 
 Mechanical appliances, uses of 425 
 
 Method, uniform, of handling milk and cream by ticket and tag 
 
 system combination 383 
 
 Method of forwarding arbitration papers 292 
 
 of reporting prepaid ticket orders 258 
 
 Method, uniform, of handling milk and cream 382 
 
PASSENGER INDEX 223 
 
 PARAGRAPH 
 
 Methods for handling milk traffic 369 
 
 of train auditing 394 
 
 Mile, passenger, computing average revenue for 342 
 
 Mileage and scrip coupons, interchangeable, reporting 261 
 
 or scrip furnished to show companies 309 
 
 or scrip statement, interchangeable, correction in 263 
 
 Milk and cream, handling by ticket and tag system combination. 383 
 
 traffic, abstract of waybills for 382 
 
 C. O. D. shipments of 383 
 
 revenue from 383 
 
 waybill form for 382 
 
 prepaid shipments of 383 
 
 uniform method of handling 
 
 cans, empty, return of 373 
 
 tags for 374 
 
 tickets for prepaid shipments of 380 
 
 sales shown in agents' monthly balance sheets 379 
 
 traffic, card tickets for 373 
 
 collection of tickets for 375 
 
 combination of waybills and tickets for handling 380 
 
 prepaid 377 
 
 reporting sales of 378 
 
 revenue from 379 
 
 systems for handling 369 
 
 ticket system of handling 373 
 
 waybill, disposition of 372 
 
 waybill system for handling 370, 371 
 
 waybills used for collect shipments of 380 
 
 Minimum difference, claims for correct proportions 274 
 
 Monthly balances, settlements on 300 
 
 settlements of Pullman surcharges 365 
 
 Names of carriers on interline ticket coupons 330 
 
 of states on reports 252 
 
 Non-revenue report of C. O. D. baggage check 321 
 
 Notice, advice of prepaid orders 333 
 
 Notice of decision of the Arbitration Committee 295 
 
 Notification of baggage forwarded under C. O. D. check 319 
 
 of failure of carrier to comply with mandatory rules 279 
 
 Numbers of detachments, statements showing 262 
 
 Numbering of papers for arbitration . 287 
 
 Officer shown in Official Guide, report of Pullman surcharge to . . 366 
 
 Omnibus and baggage transfers, settlement for 327 
 
 Optional route arrangement, adjustment of revenue 359 
 
 Order, exchange, report of revenue 260 
 
224 PASSENGER INDEX 
 
 PARAGRAPH 
 
 Orders, exchange, use of 307 
 
 for delivery of cash :, . . . 334 
 
 prepaid, advice notice of 
 
 cash delivered on 334 
 
 in exchange for interline tickets 259 
 
 issuance of 333 
 
 settlement for 258 
 
 ticket, method of reporting 258 
 
 restricted use 332 
 
 standard form 333 
 
 Overcharge in C. O. D. excess baggage checks, apportionment of 266 
 
 Overcharges, refund of 408 
 
 Papers, arbitration, submission of 291 
 
 for arbitration, numbering of . 287 
 
 Party ticket covering special baggage car charges 413 
 
 Pattern of punch for limiting tickets 412 
 
 Payment of war tax on C. O. D. baggage checks 267 
 
 Perforating and canceling machines for tickets 429 
 
 Preferred attention to arbitration papers , 290 
 
 Prepaid milk traffic 
 
 orders, advice notice of. 333 
 
 cash delivered on 334 
 
 in exchange for interline tickets 259 
 
 issuance of 333 
 
 settlement for 258 
 
 shipments of milk and cream traffic 383 
 
 shipments of milk, tickets for 380 
 
 ticket order, standard 
 
 ticket orders, method of reporting 
 
 restricted use 332 
 
 Preparation of case for arbitration 286 
 
 brief, time limit 290 
 
 Printers, delivery of tickets by 419 
 
 Printers' delivery wagon for tickets 422 
 
 Printing machines 430 
 
 Procedure for changing mandatory rules 
 
 of committee in arbitration 
 
 Proportion of revenue beyond point of exchange, report of 358 
 
 Proportions, adjustment of differences in 273 
 
 claims for correct, minimum difference 274 
 
 correct, advice of action on claims for 276 
 
 claims for 270 
 
 erroneous, claims for 
 
 tracers for answers'to claims for 324 
 
 of excess baggage charges, reporting 264 
 
PASSENGER INDEX 225 
 
 PARAGRAPH 
 
 Protection of train cash revenue .' 394 
 
 Powers, equity, of Arbitration Committee 284 
 
 Publication of tariff of net cash fares for Government use 337 
 
 Pullman Company report of surcharge collections 361 
 
 company reports on surcharge, date of 362 
 
 conductors' trip reports, allocation based on 361 
 
 surcharge collections, arrangements for reporting 360 
 
 monthly settlements 365 
 
 report to officer shown in Official Guide 366 
 
 tickets, unused, distribution of 367 
 
 Punches for limiting tickets 412 
 
 Purchasers., location of for refund of overcharges or collection of 
 
 undercharges 408 
 
 Rates, through, on Government transportation requests 338 
 
 Receipts, cash fare 384 
 
 for delivery of tickets 423 
 
 issued by conductors for cash fares, form for 397 
 
 Record of cash fares 385 
 
 of stock, conductors' 390 
 
 of tickets furnished agents 397 
 
 sales and local ticket stock, combination form for 401 
 
 Records of ticket receiver of cash collections of conductors 387 
 
 stock, local ticket sales on 400 
 
 Redeemed tickets, report of 255 
 
 Redemption of interline transfer coupons 328 
 
 Redemptions by traffic departments, checking of 416 
 
 Re-division of revenue on interline ticket 305 
 
 Reduced fare certificates 414 
 
 fares in computation of traffic statistics 343 
 
 fare tickets, accounting for 254 
 
 tariff reference on 254 
 
 Reduction in coupons of interline tickets, error in 257 
 
 of bills by Government, adjustment of 311 
 
 Refund of overcharges 408 
 
 of unused portion of interline ticket, claim for 306 
 
 on partially used coupon of interline ticket 256 
 
 Refunds by traffic departments, checking 416 
 
 Refusal to comply with mandatory rules 279 
 
 to submit statement for arbitration 289 
 
 Remarks Data 249 
 
 Report, non-revenue, of C. O. D. baggage check 321 
 
 of redeemed tickets 255 
 
 of revenue collected on C. O. D. baggage 265 
 
 in exchange order , 260 
 
 of surcharge collections by Pullman Company 361 
 
226 
 
 PASSENGER INDEX 
 
 PARAGRAPH 
 
 Reporting interline tickets composed of extension forms 302 
 
 prepaid ticket orders, method of 258 
 
 Reports, conductors' , 390 
 
 date forwarded 299 
 
 interline, code used in 249 
 
 errors affecting revenue 275 
 
 passenger traffic, deductions from 255 
 
 monthly, Pullman surcharge, settlements of 365 
 
 -names of states on 252 
 
 of interline passenger traffic, spacing on 415 
 
 ticket sales, revenue shown on 253 
 
 traffic, labeling envelopes containing 251 
 
 of Pullman Company on surcharge, date of 362 
 
 of Pullman conductors, allocation based on 361 
 
 separate, for various classes of tickets 301 
 
 writing of 406 
 
 Requests, Government transportation, basis for settlement 338 
 
 reporting tickets issued on 310 
 
 telegraphic, for delivery of interline tickets 335 
 
 through transportation, by Government 338 
 
 transportation, through rates to Government 338 
 
 Responsibility for correctness of C. O. D. charges on baggage . . . 320 
 
 Restrictions on prepaid ticket orders 332 
 
 Return of papers to carrier requesting arbitration 291 
 
 Revenue account of conductors' collections, credit to 391 
 
 adjustment in optional route arrangement 359 
 
 average, per passenger, computing 342 
 
 beyond point of exchange , 355, 358 
 
 reporting proportion of 
 
 cash train, protection of 394 
 
 collected on C. O. D. baggage, report of 265 
 
 correspondence relative to diversion or adjustment of 350 
 
 division of, on tickets validated short of destination 326 
 
 from milk and cream traffic 
 
 from milk traffic 379 
 
 in exchange order, report of 260 
 
 in interline reports, errors affecting 275 
 
 interline passenger, settlements for 300 
 
 on interline ticket, redivision of 305 
 
 used short of destination 305 
 
 on tickets exchanged via different routes 355 
 
 with insufficient coupons 354 
 
 shown on reports of interline ticket sales 
 
 Route, optional, adjustment of revenue in 359 
 
 Routes, different, exchanges via 355 
 
PASSENGER INDEX 227 
 
 * 
 
 PARAGRAPH 
 
 Rule, cylindrical slide 426 
 
 Rules, mandatory, enforcement of 279 
 
 notification of carrier failing to comply with 279 
 
 procedure for changing 278 
 
 refusal to comply with 279 
 
 Route and destination on interline ticket coupons 329 
 
 Sale of ticket via erroneous line 418 
 
 Sales, interline ticket, revenue shown on reports of 253 
 
 local ticket, on stock records 400 
 
 of milk tickets, reporting 378 
 
 of milk traffic, shown in agents' monthly balance sheets. . . . 379 
 
 record and local ticket stock, combination form for 401 
 
 ticket, interline, through fares shown on reports of 253 
 
 Scrip and mileage coupons, interchangeable, reporting 261 
 
 exchanged for ticket and baggage checks 308 
 
 or mileage furnished to show companies 309 
 
 statement, interchangeable, correction in 263 
 
 Separate reports of various classes of tickets . 301 
 
 Settlement for government transportation requests, basis for .... 338 
 
 for interline passenger revenue 300 
 
 for omnibus and baggage transfers 327 
 
 for prepaid orders 258 
 
 of concealed baggage losses, apportionment of 411 
 
 of monthly accounts of Pullman surcharges 365 
 
 on monthly balances 250, 300 
 
 Shipments, C. O. D^ of milk and cream traffic 383 
 
 of milk, collect waybills used for 380 
 
 government, attendants accompanying 340 
 
 bills for attendants accompanying 340 
 
 prepaid, of milk and cream traffic ' 383 
 
 Show companies, mileage or scrip furnished to 309 
 
 Sight draft on settlements for monthly balances 250 
 
 Size of ticket stamps 349 
 
 Slide rule, cylindrical 426 
 
 Slip,. call in, for tickets withdrawn from agency 396 
 
 Slips, division, arrangement of 402 
 
 use of, by apportionment and division clerks 403 
 
 Spacing on reports of interline passenger traffic 415 
 
 Special baggage cars, charges on 413 
 
 train movements, Pullman surcharge collections from 363 
 
 Stamps for tickets 349 
 
 Standard form of C. O. D. baggage check 318 
 
 forms 432 
 
 prepaid ticket order 333 
 
228 PASSENGER INDEX 
 
 PARAGRAPH 
 
 State distribution of surcharge 364 
 
 facing tickets issued on account of 312 
 
 Statement, annual, of ticket stock 399 
 
 for arbitration, refusal to submit 289 
 
 interchangeable mileage or scrip, correction in 263 
 
 Statements, correction, code used in 249 
 
 showing numbers of detachments 262 
 
 submitted for arbitration 286 
 
 States, names on reports 252 
 
 Stations, depository for conductors' collections 389 
 
 shown on interline tariffs, alphabetical arrangement of 348 
 
 Statistics, passenger traffic 342, 343 
 
 traffic, reduced and extra fares in computation of 343 
 
 Stenciling 431 
 
 Stock, local ticket, and sales record, combination form for 401 
 
 Stolen or lost tickets, bulletin of 407 
 
 Stock record, conductors' 390 
 
 records, local ticket sales on 400 
 
 ticket, annual statement of 399 
 
 inventory of 398 
 
 Stolen tickets 405 
 
 Strong box for delivery of tickets 421 
 
 Submission of arbitration papers 291 
 
 Substitute on Arbitration Committee in case of interest 281 
 
 Surcharge collections by Pullman Company, report of 361 
 
 estimation of 368 
 
 intrastate, report of 364 
 
 Pullman, arrangements for reporting 360 
 
 report of carriers' proportion 363 
 
 distribution by states 364 
 
 Pullman, report to officer shown in Official Guide 366 
 
 settlement of monthly accounts 365 
 
 System, ticket, of handling milk traffic 373 
 
 for handling milk traffic 369 
 
 waybill, for handling milk traffic 370, 371 
 
 Tabulating machines, use of 427 
 
 Tag and ticket system combination of handling milk and cream . 383 
 
 Tags for C. O. D. shipments of milk and cream 383 
 
 for milk cans 374 
 
 Tariff of net cash fares, publication for Government use 337 
 
 reference on reduced ticket 254 
 
 Tariffs, interline, arrangement of fares on 348 
 
 date effective 347 
 
 Traffic, milk, systems for handling 369 
 
 Tax, war, on C. O. D. baggage checks 268 
 
PASSENGER INDEX 229 
 
 PARAGRAPH 
 
 Tax, war, on C. O. D. baggage checks, payment of 267 
 
 on C. O. D. baggage, collection by Canadian carriers 267 
 
 Telegraphic requests for delivery of interline tickets 335 
 
 Terms, definition of 297 
 
 Through fares shown on interline ticket sales reports 253 
 
 transportation requests by Government 338 
 
 Ticket agents, deposit by conductors of cash collections 388 
 
 Ticket and baggage checks exchanged for scrip 308 
 
 and tag system combination of handling milk and cream . . . 383 
 
 coupons, interline, names of carriers on 330 
 
 interline, route and destination on 329 
 
 mailed 352 
 
 deliveries, interline, on telegraphic requests 335 
 
 exchanged account insufficient coupons 353 
 
 for transportation of corpse 341 
 
 interline, claim for refund for unused portion of 306 
 
 disposition of partially used coupon 256 
 
 party, covering special baggage car charges 413 
 
 perforating and canceling machines 429 
 
 receivers' officers, cash collections deposited with 387 
 
 record of cash collections of conductors 387 
 
 stamps 349 
 
 stock, annual statement of 399 
 
 inventory of 398 
 
 local, and sales record, combination form for 401 
 
 sales, local, on stock records 400 
 
 system of handling milk traffic 373 
 
 sold via erroneous line 418 
 
 interline, uniform 331 
 
 redivision of revenue on 305 
 
 used short of destination, revenue on 305 
 
 order, prepaid, standard form 333 
 
 orders, prepaid, method of reporting 258 
 
 restricted use 332 
 
 sales, interline, revenue shown on reports of 253 
 
 through fares shown on reports of 253 
 
 Tickets and waybills for handling milk traffic, combination of. . . 380 
 
 at reduced fares, accounting for 254 
 
 card, for milk traffic 373 
 
 caretakers' interline 409 
 
 collection of proper charges on 336 
 
 of undercharges on 408 
 
 correspondence regarding 404 
 
 counterfeit 405 
 
 dates on 349 
 
230 PASSENGER INDEX 
 
 PARAGRAPH 
 
 Tickets delivered from printers 419 
 
 diverted without exchange. 356 
 
 exchanged 350 
 
 report to carriers interested 351 
 
 via different routes, revenue on 355 
 
 for milk traffic, collection of 375 
 
 for prepaid shipments of milk 380 
 
 forwarded with train collections 376 
 
 furnished to agents, record of 397 
 
 furnishing to agents 395 
 
 interline, composed of extension forms, reporting 302 
 
 error in reduction of coupons 257 
 
 in exchange for prepaid orders 259 
 
 of same form to different destinations, reporting 303, 304 
 
 issued, crediting 397 
 
 on account of individual state, facing of 312 
 
 to point beyond passenger's destination 417 
 
 on account of U. S. Government, facing of 312 
 
 on Government transportation requests, reporting 310 
 
 lifted, disposition of 350 
 
 milk sales shown in agents' monthly balance sheets 379 
 
 Pullman, unused, distribution of 367 
 
 punches for limiting 412 
 
 receipts for delivery of 423 
 
 redeemed, report of 255 
 
 reduced fare, tariff references. 254 
 
 separate reports for various classes. 301 
 
 stolen 405 
 
 strong box for delivery of 42 1 
 
 time of delivery 424 
 
 unreported, answers to tracers for claims for 324 
 
 claims for 272 
 
 tracers for 322 
 
 validated short of destination, division of revenue on 326 
 
 withdrawn from agency, call-in-slip for 396 
 
 with erroneous destination, reporting of 417 
 
 with insufficient coupons honored 354 
 
 Time limit for preparation of brief in arbitration 290 
 
 of delivery of tickets 424 
 
 period for tracing for claims for tickets 324 
 
 Tracers for answers to claims for erroneous proportions 324 
 
 for answers to claims for unreported tickets 324 
 
 for baggage items, unreported 322 
 
 for unreported tickets 
 
 Traffic departments, checking refunds by 416 
 
PASSENGER INDEX 23 1 
 
 PARAGRAPH 
 
 Traffic, interline, definition of 297 
 
 labeling envelopes containing reports of 25 1 
 
 passenger, spacing on reports of 415 
 
 local, definition of 297 
 
 milk and cream, prepaid shipments of 383 
 
 milk, card tickets for 373 
 
 collection of tickets for 375 
 
 combination of waybills and tickets for handling 380 
 
 disposition of waybill for 372 
 
 prepaid 377 
 
 reporting sales of 378 
 
 revenue from 379 
 
 ticket system of handling 373 
 
 reports, interline passenger, deductions from 255 
 
 statistics, passenger 342, 343 
 
 reduced and extra fares in computation of 343 
 
 Train auditing, methods of 394 
 
 auditors 394 
 
 cash revenue, protection of 394 
 
 collections, tickets forwarded with 376 
 
 earnings, approximate 346 
 
 daily, compilation of 345 
 
 passenger, compilation of 344, 345, 346 
 
 special, Pullman surcharge collections from 363 
 
 Transcribing and dictating machines 428 
 
 Transfer of agency, inventory of ticket stock 398 
 
 Transfers, baggage, settlement for 327 
 
 Transfer coupons, interline, redemption of 328 
 
 Transfers, omnibus, settlement for 327 
 
 Transportation charges on C. O. D. baggage check, uncollectible 321 
 
 in hands of conductors, examination of 394 
 
 of corpse 341 
 
 requests by Government, basis for settlement 338 
 
 Government, reporting tickets issued on 310 
 
 through, by Government 338 
 
 through rates to Government 338 
 
 Trip reports of Pullman conductors, allocation based on 361 
 
 Typewriters with adding attachment, use of 406 
 
 Uncollectible charges on C. O. D. baggage 321 
 
 Undercharges on tickets, collection of 408 
 
 Uniform method of handling milk and cream 382 
 
 of handling milk and cream by ticket and tag system com- 
 bination 383 
 
 Unreported tickets, answers to tracers for claims for 324 
 
 claims for.. 272 
 
232 PASSENGER INDEX 
 
 PARAGRAPH 
 
 Unreported tickets, tracers for 322 
 
 Uniform interline ticket 331 
 
 Valuation, excess, charges on baggage 269 
 
 Wagons, delivery, printers', for tickets 422 
 
 War tax, collection on C. O. D. baggage by Canadian carriers. . . 267 
 
 on C. O. D. baggage checks 268 
 
 on C. O. D. baggage checks, payment of 267 
 
 Waybill forms for milk traffic 370, 371 
 
 milk traffic, disposition of 372 
 
 system for handling milk traffic 370, 371 
 
 form for milk and cream traffic 382 
 
 Waybills and tickets for handling milk traffic, combination of ... 380 
 
 for milk and cream traffic, abstract of 382 
 
 used for collect shipments of milk 380 
 
 Withdrawal of tickets from agency, call-in-slip for 396 
 
PASSENGER -MANDATORY 
 
 The following rules, relating to interline passenger ac- 
 counting, shall be mandatory and binding upon carriers 
 operating in North America that are members of the Rail- 
 way Accounting Officers' Association; shall become ef- 
 fective and operative as of January 1, 1922, and shall be 
 applicable only to business originating on and after that 
 date. 
 
 249. 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 Colonists 
 
 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 
 
 EA Error in Apportionment 
 
 Rd Redeemed 
 
 TT Ticket Tracer 
 
 Cl Claim for Increased Proportion 
 
 CnE Coupon Enclosed 
 
 UR Unreported 
 
 250. Settlements. Settlements shall be made upon 
 monthly balances, which should be subject to sight draft. 
 
 233 
 
234 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 251. Labeling Envelopes Containing Reports of Inter- 
 line Passenger Traffic. The words "Interline Ticket Re- 
 port" should be printed, or stamped, on the face of the en- 
 velopes containing reports, that they may be sent unopened 
 to the subdepartment handling such reports, thus avoiding 
 possible loss of any of the enclosures. 
 
 252. 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 shall be shown in such cases 
 for both selling and destination stations. 
 
 253. Reports of Interline ticket sales shall exhibit the 
 gross amount of revenue due to interested carriers on ac- 
 count thereof ; the through fares at which the tickets were 
 sold shall invariably be stated. 
 
 254. In accounting for tickets at reduced fares, tariff 
 reference under which such tickets are sold shall be shown 
 on R. A. O. A. Standard Form No. 1 by code, as provided 
 in Paragraph 2. 
 
 255. When deductions are made from interline passen- 
 ger traffic reports, reference shall be made to the original 
 report, and reason given for such deductions. If for tickets 
 redeemed, the tickets shall accompany the report; this does 
 not apply to exchange or prepaid ticket orders. 
 
 256. A partially used coupon of an interline ticket, on 
 which refund is made by issuing carrier before apportion- 
 ment of revenue, shall accompany the report in which the 
 revenue oh the reduced basis is included to the interested 
 carrier. When refund is made after revenue has been re- 
 ported, coupon shall accompany correction report. 
 
 257. When the selling agent in error fails to reduce any 
 coupons of an interline ticket to conform with the contract 
 and if 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. 
 
 258. Prepaid Ticket Orders Method of Reporting. 
 Settlement for the value of prepaid orders issued shall 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 
 
PASSENGER MANDATORY 235 
 
 report (R. A. O. 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, including war 
 tax, also, the amount of cash, if any, the delivery of which 
 has been requested. 
 
 259. Interline tickets issued in exchange for prepaid or- 
 ders shall be reported with value in the month in which 
 they are issued. 
 
 EXCHANGE ORDERS 
 
 260. The carrier issuing exchange order shall report 
 revenue beyond point of exchange to carrier on whom or- 
 der is drawn. The exchanging carrier shall include in reg- 
 ular report on R. A. O. 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 shall reporf on R. A. 
 O. A. Standard Form No. 9, proper proportion to each in- 
 terested carrier. 
 
 261. 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 statement 
 showing the value thereof, shall be transmitted by the 
 honoring carrier to the issuing carrier, and the issuing car- 
 rier shall include the amount of the statement in its next 
 interline report to the carrier honoring. The value of in- 
 terchangeable mileage or scrip received from the honoring 
 carriers by the issuing carriers with statements on or be- 
 fore the 15th day of the month shall be included in the re- 
 ports to the honoring carriers for the current month. 
 
 262. Statements shall be prepared on R. A. O. A. Stand- 
 ard Form No. 7, showing the commencing and closing 
 numbers of detachments so that the difference in the aggre- 
 gate will indicate the number of the coupons enclosed, or by 
 listing every item according to the number of coupons in 
 each detachment, with appropriate changes in the headings 
 of the standard blank. 
 
2.36 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 263. 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 shall not be allowed. 
 
 BAGGAGE COLLECTIONS METHOD OF 
 REPORTING 
 
 264. The terminal carrier shall include in the Report of 
 Interline Passenger Traffic Excess Baggage Collections, 
 R. A. O. A. Standard Form No. 2, to carriers interested, for 
 the month in which the collection is made, each carrier's 
 proportion of excess charges included in the amount of the 
 C. O. D., apportioning as arbitraries, any other items in- 
 cluded therein, such as storage, transfer, etc., in accordance 
 with information as shown on the check. 
 
 265. When C. O. D. baggage is rechecked to a station 
 on the line of another carrier, the new C. O. D. check 
 shall be of the issue of the terminal carrier on the 
 previous check, and all the charges which have accrued to 
 the point of rechecking shall 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 shall be accounted for by the rechecking car- 
 rier to the carriers interested therein, as indicated by the 
 C. O. D. check under which the baggage moved into the 
 point of reshipment. Instead of revenue report being made 
 in current month by each carrier taking C. O. D. baggage 
 for reshipment, such carriers shall 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. 
 
 266. In all cases of over-charge in C. O. D. excess 
 baggage checks, due to the forwarding agent inserting an 
 amount in excess of the proper charge, the collecting car- 
 rier shall apportion to interested carriers the correct 
 revenue due and retain the balance of the collection sub- 
 ject to claim for refund. 
 
PASSENGER MANDATORY 237 
 
 267. To comply with rulings of the Internal Revenue 
 Department, the war tax on C. O. D. checks shall be paid 
 to the Government by carrier making the collection, except 
 that when collection is made by Canadian carriers, the war 
 tax shall be reported to United States carrier issuing the 
 C. O. D. check, who will make settlement with the Internal 
 Revenue Department. 
 
 268. When war tax is to be collected on C. O. D. 
 baggage checks, the amount of tax shall be shown by 
 issuing 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. O. D. check is refor- 
 warded under C. O. D. check, the reforwarding agent will 
 show entire amount of war tax to be collected, as a sepa- 
 rate item on C. O. D. check issued by him; the destination 
 agent delivering the baggage shall collect and account for 
 the war tax, together with other charges on the C. O. D. 
 check. 
 
 269 Excess Valuation Charges on Baggage. Each 
 carrier shall retain the charges collected on account of 
 excess valuation of baggage, except that when such charges 
 are covered by C. O. D. checks of other companies' issues, 
 they shall be reported to the issuing carrier in all cases. 
 When prepaid check is issued to cover excess valuation 
 charges only, issuing carrier shall report the check number 
 to the terminal carrier with notation "Excess Value," show- 
 ing amount of collection in the through rate column and 
 when not so reported, the terminal carrier shall trace the 
 issuing carrier, thus providing the initial carrier proper 
 check on issuing agent. 
 
 TRACING FOR UNREPORTED TICKETS AND 
 BAGGAGE COLLECTIONS 
 
 270. Claims for Correct Proportions. In rendering 
 claims for correct proportions, R. A. O. A. Standard Form 
 No. 3 shall be used, and a separate claim number assigned 
 to each sheet thereof. Claims for correct proportions, in- 
 
238 
 
 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 eluding correspondence on the subject, shall be handled 
 with the official or through the department having juris- 
 diction over such claims, and when handled through the 
 Accounting Department, failing an adjustment, reference 
 shall be made to the Passenger Traffic Department for final 
 disposition. 
 
 271. Claims against other carriers on account of 
 erroneous proportions must be made within the period of 
 thirteen months following the month in \vhich 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 shall 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 report- 
 ing tKe ticket has the right, regardless of the time of such 
 adjustment, to deduct any over proportions, previously 
 allowed, from report to another carrier involved in the 
 transactions. Whenever claims are made for increased 
 proportions, the basis used must invariably be given. 
 
 272. The rule that claims on account of erroneous or 
 short proportions must be made within full period of thir- 
 teen (13) months following the month in which tickets 
 were reported, shall not be construed as debarring any car- 
 rier from presenting claim account of unreported tickets, 
 or distribution of the revenue contrary to the reading of 
 the ticket. 
 
 273. When carriers fail to agree on basis of division at 
 time apportionments are made, and later reach an agree- 
 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. 
 
 274. Claims for correct proportions shall not be made 
 when the difference per ticket is less than 5 cents, but at- 
 tention may be called to the error, with request to correct 
 future divisions: provided, however, that where the differ- 
 
PASSENGER- MAN DA TOR Y 239 
 
 ence 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. 
 
 275. When errors of any kind affecting revenue, are dis- 
 covered in interline reports, the attention of the carrier 
 making the error should be directed thereto. 
 
 276. In the disposition of claims for correct proportions, 
 all items should be adjusted as soon as accepted or agreed 
 upon, and an advice forwarded as soon as practicable, 
 showing action taken on the various items. 
 
 277. 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. 
 
 278. Procedure for Changing the Rules. Any member 
 of the Association may take up with the Secretary any 
 specific suggestions for adding to or amending these rules. 
 Such communication shall be referred to the Committee on 
 Passenger Accounts for consideration and report to the 
 Association. By a majority vote of the members present, 
 these rules may be amended or altered at any annual meet- 
 ing of the Association, provided, however, that notice of 
 such proposed amendment or alteration is given in the 
 Agenda. 
 
 279. Refusing to Comply With Rules. Whenever any 
 member of the Association fails to comply with the manda- 
 tory interline passenger accounting rules, or declines to 
 abide by decisions of the Interline Passenger Accounting 
 Arbitration Committee, the facts shall be reported to the 
 Secretary. All parties interested shall be given opportunity 
 of stating their side of the case. If the facts submitted con- 
 clusively sustain the charge made, the Secretary shall notify 
 
240 R. A. 0. A. 1921 SYNOPSIS PASSENGER 
 
 the officer directly in charge of such matters for the carrier 
 interested ; and if the Secretary does receive, within twenty 
 days, from such officer, advice to the effect that the specific 
 rules or decisions have been and will be observed or (.;,- 
 forced, the Secretary shall informally notify those carriers 
 directly concerned accordingly. If the Secretary does not 
 receive information regarding the observance of the rules 
 as herein set forth, the Secretary shall bring the facts to 
 the attention of the chief accounting officer of the carrier 
 at fault; and, if the Secretary does not receive, within 
 twenty days, specific advice from the chief accounting offi- 
 cer that the rules or decisions have been and will be ob- 
 served or enforced, the Secretary shall issue a circular to 
 all members of the Association stating that such and such 
 a railroad has not been and is not observing or enforcing 
 such and such a mandatory rule or decision. 
 
 280. Interline Passenger Accounting Arbitration Com- 
 mittee. This Committee shall consist of three members 
 directly in charge of passenger accounting, one member 
 from the eastern territory, one member from the western 
 territory, and one member from the southern territory. 
 Such Committee shall be appointed by the President after 
 each annual meeting and shall serve until the next annual 
 meeting. 
 
 281. Substitute in Case of Interest. If any member of 
 the Interline Passenger Accounting Arbitration Committee 
 shall be interested in any question referred to such Commit- 
 tee, or shall, for any other reason, be unable to serve, the 
 President shall appoint disinterested members of the Asso- 
 ciation eligible as substitutes for those interested or unable 
 to serve. If the interest of the President in the specific case 
 is such as to disqualify him for making the appointment, 
 then the appointment of a disinterested member shall be 
 made by the First Vice President, or, if the First Vice 
 President be unable to serve for the same or any other rea- 
 son, then the appointment shall be made by the Second 
 Vice President. 
 
 282. Completing Arbitration Work. The Interline Pas- 
 
PASSENGER MAN DA TOR Y 241 
 
 senger Accounting Arbitration Committee shall have thirty 
 days, in addition to its regular term of service, in which to 
 complete the arbitration of such matters as have been sub- 
 mitted to it by the Secretary prior to the annual meeting. 
 
 283. Duties of Interline Passenger Accounting Arbitra- 
 tion Committee. This Committee shall consider and act 
 upon all matters involving interpretation of the R. A. O. A. 
 Mandatory Interline Passenger Accounting Rules and in- 
 volving disputes arising regarding the application of such 
 rules. 
 
 284. No Equity Powers. The Interline Passenger Ac- 
 counting Arbitration Committee shall have no equity pow- 
 ers but shall decide upon the evidence contained in the 
 papers. The decision of a majority of the Committee shall 
 be binding upon the parties involved. In giving decisions 
 or awards the Arbitrators shall give decision on each and 
 every question submitted and such decision shall be ex- 
 plicit and consistent so that it may be carried out. 
 
 285. No Cause of Action. When no cause of action lies 
 under the rules, the Interline Passenger Accounting Arbi- 
 tration Committee shall so decide. In such cases the $10.00 
 Arbitration Fee shall be charged to the carrier or carriers 
 arbitrating without cause. 
 
 286. 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 directly in charge of the interested 
 department of the carrier desiring arbitration. All papers 
 shall then be forwarded to other interested carriers for 
 them to attach similar statements. 
 
 287. Numbering Papers. Each paper included in the 
 file shall be numbered in the upper right corner by the car- 
 rier submitting for arbitration, commencing with number 
 one on the first paper at the bottom of the file. 
 
 288. Communication Between Interested Carrier and 
 Arbitrators Prohibited. No direct communication, oral, 
 written or printed, shall be allowed between members in- 
 
242 R.A.O. A. 1921 SYNOPSIS PASSENGER 
 
 terested in an arbitration before, during, or after such arbi- 
 tration, and any member of the Interline Passenger Ac- 
 counting Arbitration Committee 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 ir doubt as 
 to the propriety thereof, he shall refer the matter to the 
 President and be guided by his decision. 
 
 289. 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 writing 
 over the personal signature of the officer directly in charge 
 of the interested department. Such refusal to present its 
 statement or argument shall not release any carrier from 
 its liability under the decision of a majority of the Arbitra- 
 tion Committee. 
 
 290. Preferred Attention Required. When papers are 
 submitted as provided herein, they shall receive preferred 
 attention by each carrier, fifteen 'days being allowed each 
 carrier in which to prepare brief and forward its argument 
 and papers. 
 
 291. Papers Returned to Carrier Requesting Arbitra- 
 tion. When all carriers interested have stated their case 
 or refused to do so, the papers shall be returned by the last 
 carrier to the carrier requesting arbitration, which carrier 
 shall then forward the papers at once to the Secretary, first 
 ascertaining that all rule requirements have been complied 
 with and that the papers are in as neat a condition as 
 possible. 
 
 292. Method of Forwarding Papers. All arbitration 
 papers shall be forwarded by express, registered postal 
 mail, or registered railroad mail. The carrier forwarding 
 the papers shall prepay all necessary charges. 
 
 293. Arbitration Fee. A fee of $10.00 shall be charged 
 for each arbitration, such fee to be advanced by the carrier 
 asking arbitration, and must accompany papers to the Sec- 
 retary of the Association. 
 
 294. Arbitration Fund, How Disposed Of. All fees re- 
 
PASSENGER MANDATORY 243 
 
 ceived for arbitrating claims shall be kept by the Secretary 
 of the Association in a separate fund. $1.00 of the fee for 
 each arbitration shall be credited to the general fund of the 
 Association, and $3.00 for each arbitration participated in 
 by them shall be paid to each member of the Arbitration 
 Committee. 
 
 295. Procedure of Committee, Etc. When the forego- 
 ing requirements have been complied with (as to which the 
 Secretary of the Association shall be the judge), the Secre- 
 tary shall attach his acknowledgment of the arbitration fee 
 and forward the papers to a member of the Interline Pas- 
 senger Accounting Arbitration Committee, not the chair- 
 man, who shall render his award in the case, and forward 
 the papers with his award to the other member of the Arbi- 
 tration 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. The Secre- 
 tary shall notify each carrier interested the result of the de- 
 cision of the Interline Passenger Accounting Arbitration 
 Committee. 
 
 296. 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 apportioned 
 by the Interline Passenger Accounting Arbitration Com- 
 mittee at the time decision is rendered. 
 
 Note. The R. A. O A. Standard Passenger Forms prescribed above 
 are shown on pages 279 to 308 of this book. 
 
The membership list of the R. A. O. A. comprises almost 
 everybody that's anybody in the railway accounting world. 
 
 244 
 
PASSENGER RECOMMENDATORY 
 
 DEFINITION OF TERMS 
 
 297. Description of Traffic. Local Traffic moving 
 over the line of one carrier only. 
 
 Interline Traffic moving over the lines of two or more 
 carriers. 
 
 SETTLEMENT FOR INTERLINE PASSENGER 
 REVENUE 
 
 298. Forms. The following R. A. O. 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. O. 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. 
 
 13. Agent's Monthly Report of Local Ticket Sales. 
 
 14. Agent's Monthly Report of Interline Ticket 
 Sales. 
 
 15. Agent's Monthly Report of Local Excess 
 Baggage Collections. 
 
 245 
 
246 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 16. Agent's Monthly Report of Interline Excess 
 Baggage Collections. 
 
 17. Waybill for Milk and Cream Traffic Collect. 
 17-A. Freight Bill for Milk and Cream Traffic- 
 Collect. 
 
 17-B. Waybill for Milk and Cream Traffic- 
 Agent's Copy Collect. 
 
 I7-C. Waybill for Milk and Cream Traffic- 
 Auditor's Advice Collect. 
 
 17-D. Shipper's Receipt for Milk and Cream Traffic- 
 Collect. 
 
 18. Waybill for Milk and Cream Traffic Prepaid. 
 18-A. Delivery Notice for Milk and Cream Traffic 
 
 Prepaid. 
 
 18-B. Waybill for Milk and Cream Traffic- 
 Agent's Copy^-Prepaid. 
 
 18-C. Waybill for Milk and Cream Traffic- 
 Auditor's Advice Prepaid. 
 
 18-D. Shipper's Receipt for Milk and Cream 
 TrafficPrepaid. 
 
 19. Agent's Abstract of Milk and Cream Shipments 
 and Empty Cans Forwarded. 
 
 20. Agent's Abstract of Milk and Cream Shipments 
 Received. 
 
 299. 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. 
 
 300. Settlements. Settlements should be made upon 
 monthly balances, which should be subject to sight draft. 
 
 301. 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. O. A. Standard Form No. 12. 
 
 302. 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 
 
PASSENGER RECOMMEND A TOR Y 247 
 
 well as the through fare and other particulars provided for 
 in the R. A. O. A. standard forms. The forms comprising 
 the through ticket should be shown on separate lines in 
 route order. 
 
 303. When reporting interline tickets of the same form 
 to different destinations, the numbers to each destination 
 should be shown. 
 
 304. When reporting interline tickets of the same form 
 to same printed destination the opening and closing num- 
 bers should be shown and the total number should be ac- 
 counted for either by report of revenue or showing the 
 numbers of void tickets or other information to enable com- 
 plete accounting for the number of tickets indicated by the 
 opening and closing numbers. 
 
 305. In the re-division of revenue on an interline ticket, 
 used short of destination, the unused portion being re- 
 deemed, interested carriers should be allowed by readjust- 
 ment their correct proportions of the fare covering the trip 
 for which the ticket was actually used. 
 
 306. When it develops that a ticket has been used short 
 of destination and no claim filed for refund of unused por- 
 tion, the report of ticket to all carriers interested, be made 
 and allowed 'to stand, pending claim by purchaser of the 
 ticket. 
 
 EXCHANGE ORDERS 
 
 307. The use of exchange orders should be restricted to 
 actual and unavoidable necessity. 
 
 308. 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. 
 
 309. 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 
 TRANSPORTATION REQUESTS 
 
 310. Tickets issued on Government Transportation Re- 
 quests should be reported to interested carriers with rev- 
 
248 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 enue in the current month, such items to be transcribed on 
 separate sheet marked "Government," the total to be in- 
 cluded in regular report. 
 
 311. When bills, as rendered by carrier honoring trans- 
 portation requests, are reduced by the Government, any 
 necessary adjustment with interested carriers will be made 
 through subsequent interline reports, it being understood 
 that the honoring carrier will act for the interested carriers 
 in respect to items in dispute. The acceptance of amounts 
 allowed by the Government should not debar any interested 
 carrier from taking up the disputed items through the 
 honoring carrier and requiring subsequent settlement there- 
 for. Items which are liable to be disputed by the Govern- 
 ment, should be stated in separate bills, in order not to de- 
 lay payment of accounts which will not be questioned. 
 
 312. 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 
 
 313. The issuing carrier shall indicate on Report of In- 
 terline Passenger Traffic Excess Baggage Collections 
 (R. A. O. 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. 
 
 314. 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. O. D. check has been attached for the collection of 
 the charges at destination. 
 
 315. C. O. D. Collections on Baggage Forwarded. C. 
 O. 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 
 
PASSENGER RECOMMENDATORY 249 
 
 be any other method of providing for collection of excess 
 due. C. O. D. excess checks should show full information 
 as to number of passengers, gross weight, excess weight, 
 rate per cwt., and total excess charges. 
 
 316. Classification of C. O. D. Collections on Baggage. 
 C. O. 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 col- 
 lected 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 desti- 
 nation for security. 
 
 317. Charges That May be Advanced by the Forward- 
 ing Carrier. Charges which have accrued to point of re- 
 shipment, or storage charges on the baggage, may be ad- 
 vanced by the forwarding carrier and included in the 
 amount of C. O. 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. 
 
 318. A standard form of C. O. D. baggage check, agreed 
 upon with the American Association of General Baggage 
 Agents is recommended. 
 
 319. When baggage is forwarded under a C. O. D. check 
 to a point on the line of another carrier, the accounting de- 
 partment of the forwarding carrier should notify the ac- 
 counting department of the terminal carrier on R. A. O. A. 
 Standard Form No. 8, giving the number of the check, sta- 
 tions from and to, date of issue, and total charges. 
 
 In exceptional cases where the circumstances warrant, 
 the detail of the charges and the route of the shipment may 
 also be shown in manner prescribed. 
 
 320. Responsibility for Correctness of C. O. D. Charges. 
 In case an error is made in the charges on C. O. D. baggage. 
 
250 A'. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 the forwarding carrier should be held responsible for the 
 correctness of the rate and the extensions, but baggage re- 
 ceived under C. O. 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. 
 
 321. 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. O. D. baggage are 
 uncollectible, the interested carriers should authorize the 
 terminal carrier to render non-revenue report of C. O. D. 
 baggage check. 
 
 TRACING FOR UNREPORTED TICKETS AND 
 BAGGAGE COLLECTIONS 
 
 322. 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. O. D. baggage check. 
 
 323. 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. 
 
 324. Tracers for unreported tickets and claims on ac- 
 count of erroneous proportions should be answered at the 
 earliest possible date. 
 
 Tracers for answers to claims for unreported tickets 
 should not be sent until a period of sixty days has elapsed 
 after rendering the original tracer. Tracers for ans\vers 
 to claims for erroneous proportions should not be sent 
 until a period of ninety days has elapsed after render- 
 ing the original claim. Tracers for replies should be ex- 
 
PASSENGER RECOMMENDATORY 251 
 
 plicit, showing claim or tracer number, date rendered, and 
 the month's business to which they pertain. 
 
 325. 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. 
 
 326. 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 
 decided on its merits, by the passenger traffic departments 
 of the carriers interested and settlement made accordingly. 
 
 SETTLEMENT FOR OMNIBUS AND BAGGAGE 
 TRANSFERS 
 
 327. The value of omnibus transfer coupons at line junc- 
 tion points, in the absence of any agreement to the con- 
 trary, 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 settle- 
 ments between railroads, and to effect that result, each car- 
 rier should make its own settlement for the transfer cou- 
 pons of its ow r n issue. 
 
 328. In respect to interline transfer coupons at points 
 beyond the line of tjie issuing carrier, the delivering carrier 
 should redeem such coupons, receiving in the division of 
 the interline fare the proper arbitrary to cover such re- 
 demption. 
 
 INTERLINE PASSAGE TICKET 
 
 329. Final Destination on Each Coupon. The final 
 destination should be indicated on each coupon of all inter- 
 line tickets issued and each coupon should also show the 
 full route traveled by passenger. 
 
 330. 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 
 
252 k. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 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. 
 
 331. 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 y 2t 2nd class and B C, thereby facilitating 
 the work of selling agents, conductors and of the account- 
 ing department. 
 
 PREPAID TICKET ORDERS 
 
 332. Limitations. The use of prepaid ticket orders 
 should be restricted to cases of actual and unavoidable 
 necessity. 
 
 333. Standard Prepaid Ticket Order. A uniform pre- 
 paid order for handling interline prepaid ticket business is 
 practical and desirable, and the form submitted by the Joint 
 Committee of this Association and the American Associa- 
 tion of Passenger Traffic Officers is recommended (R. A. 
 O. A. Standard Form No. 21, Parts 1, 2, 3 and 4). Prepaid 
 orders should be issued at the time deposit is accepted, and 
 an advice notice should be sent to the Passenger Traffic De- 
 partment of the carrier on which the order is drawn. 
 
 334. 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. 
 
 335. Ticket Deliveries on Telegraphic Requests. Inter- 
 line Ticket Deliveries on Telegraphic requests should be 
 handled through the General Passenger Agents of inter- 
 ested carriers. 
 
 336. Collection of Proper Charges. As a general propo- 
 sition the honoring agent should be held responsible for 
 
PASSENGER RECOMMENDATORY 253 
 
 the collection of proper charges on tickets furnished in con- 
 nection with prepaid orders, and if it is evidenced from the 
 prepaid order that sufficient funds have not been deposited, 
 the honoring agent should collect the additional amount. 
 Where ticket deliveries are covered by telegraphic re- 
 quests, same should be made to show the amount on de- 
 posit, instructing the agent to collect the difference, if any, 
 when furnishing the ticket. 
 
 GOVERNMENT TRANSPORTATION 
 
 337. 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 
 principal points between which Government business 
 ordinarily moves. 
 
 338. 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 is- 
 suance 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 Ac- 
 counting Officer of the Treasury Department, for audit and 
 settlement conformable with the Comptroller's ruling 
 i. e., on the basis of the regularly established local fares 
 applying between the points specified on each transporta- 
 tion request. 
 
 339. Accounts to be Rendered on Government Blanks. 
 Blanks for rendering accounts against the Government may 
 be obtained by application to the Government Printing 
 Office, and carriers should use Government blanks. 
 
- ; 54 k. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 340. Attendants Accompanying Government Ship- 
 ments. Where, under the provisions of the freight tariff, 
 additional charges are assessed for attendants accompany- 
 ing U. S. Government freight shipments, the issuance of 
 passage tickets should be dispensed with in all instances 
 and the transportation of such attendants should be covered 
 by endorsement on the government bill of lading and on 
 the original freight waybill. The terminal carrier should 
 include the value of such transportation in bill against the 
 government together with the freight charges covering the 
 shipment, transfer the amount of the attendant's fare to 
 passenger account to enable the passenger auditor to re- 
 port out proportions to interested carriers on interline 
 movements through the medium of interline passenger 
 traffic report in the current month whenever possible. 
 
 CORPSE TRANSPORTATION OF 
 
 341. The Railway Accounting Officers Association con- 
 curs in the plan adopted by the Traffic Officers which pro- 
 vides for the use of a passage ticket for the transportation 
 of a corpse, such ticket to be exchanged for a regular ex- 
 cess 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 
 
 342. Computing Average Revenue per Passenger. In 
 
 computing the average revenue per passenger and per pas- 
 senger mile, only such revenue should be applied as has 
 been credited to Account 102. 
 
 343. In compiling passenger and passenger-mile statis- 
 tics 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 carried full 
 distance. 
 
PASSENGER RECOMMENDATORY 255 
 
 COMPILATION OF PASSENGER TRAIN EARNINGS 
 
 The following are the methods (according to available 
 information) used by the limited number of carriers that 
 compile train earnings: 
 
 344. Compiling the. number of passengers carried one 
 mile collectively by classes or otherwise, for each trip, and 
 applying thereto the appropriate average revenue per pas- 
 senger per mile as derived from passenger traffic for the 
 corresponding month of the previous year or as obtained 
 from other sources based on experience. 
 
 345. Computing the daily train earnings for the various 
 classes of tickets by applying the tariff fares to the col- 
 lections assorted in station order, from and to, by conduc- 
 tors, with certain deductions from the home and foreign 
 interline revenue so derived in order to bring the figures 
 more closely to the net proportions received on this class 
 of traffic. 
 
 In some instances it was found that the information as 
 above, under both methods, was compiled from detailed 
 reports rendered by conductors to show the stations, from 
 and to, which transportation was honored. 
 
 Calculating machines are used to good advantage in com- 
 piling train earnings. 
 
 346. In addition to the foregoing, some carriers arrive 
 at the approximate train earnings, satisfactory for their 
 purposes, by simply counting the number of passengers 
 handled on a given train and applying thereto an arbitrary 
 average fare per passenger based on experience. 
 
 INTERLINE TARIFFS 
 
 347. Fares to Take Effect Only on First Day of a Calen- 
 dar Month. The various passenger traffic associations are 
 requested (except in the case of special fare sheets or tariffs 
 issued to cover conventions, excursions, etc.) to make all 
 interline tariffs effective only on the first day of a calen- 
 dar month, where practicable. 
 
 348. Arrangement of Stations. Interline tariffs should 
 
256 
 
 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 be arranged to show the fares to all stations in alphabeti- 
 cal order, and by states. 
 
 TICKET STAMPS 
 
 349. 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 l l /s 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. 
 
 (Name of Station) 
 
 When a ticket is sold on one date for use on some subse- 
 quent date, both the date of sale and the date on which it 
 is good for passage should be clearly indicated on the con- 
 tract and each coupon of the ticket. 
 
 INTERLINE TICKETS DIVERTED OR 
 EXCHANGED EN ROUTE 
 
 350. All exchanges to be made with the approval of the 
 Passenger Traffic Department, either under specific or gen- 
 eral authority, lifted tickets to be sent by the agent to the 
 auditor's office promptly with any specific authority that 
 might have been issued. All correspondence relating to 
 the diversion of revenue or other adjustments to be con- 
 ducted between the accounting officers of the interested 
 carriers, who should keep their respective traffic officials 
 informed of such transactions to the extent of their indi- 
 vidual requirements. The full particulars including the 
 reasons for the exchange should be set forth in all com- 
 munications, copies to be sent to all concerned, the ex- 
 
PASSENGER RECOMMEND A TOR Y 257 
 
 changing carrier to be held responsible for the legality of 
 the exchange and need not enclose copy of doctor's certifi- 
 cate where exchange was made on account of illness. 
 
 351. Tickets exchanged account illness, insufficient cou- 
 pons, errors in limits, etc., should be reported to interested 
 carriers without revenue and description of lifted tickets 
 should accompany the report. 
 
 352. Carriers may, if considered preferable, forward 
 coupons in advance with letter advising as to the exchange, 
 a copy of the letter being furnished the originating carrier. 
 
 353. When exchange is made account insufficient cou- 
 pons the coupon covering two or more lines should be re- 
 tained by exchanging carrier. 
 
 354. Where tickets with insufficient coupons are 
 honored without exchange, the terminal carrier should ad- 
 dress 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. 
 
 355. 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 \vith the understanding that where the 
 exchanging carrier cannot make a proper division of rev- 
 enue that the selling carrier will, upon special request in 
 individual cases, furnish such sub-division beyond the 
 point of exchange. 
 
 356. Tickets diverted without exchange will be handled 
 in the same general manner as outlined in the foregoing. 
 
 357. The initial carrier will, in each case where revenue 
 has been reported out to interested carriers, forward the 
 lifted coupons to sustain deductions. 
 
 358. The exchanging carrier should include in regular 
 report on R. A. O. A. Standard Form No. 9 to each inter- 
 ested 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. 
 
258 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 359. Optional Route Exchanges. Adjustment of rev- 
 enue 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 accept 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 op- 
 tional route arrangement and in turn reapportion the rev- 
 enue 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. 
 
 ACCOUNTING PROCEDURE FOR SURCHARGE ON 
 PULLMAN FARES 
 
 360. The Committee on Passenger Accounts of the Rail- 
 way Accounting Officers Association held a conference 
 with the accounting representatives of the Pullman Com- 
 pany, at Chicago, 111., August 18-19, 1920, and made the fol- 
 lowing arrangements for reporting to rail carriers by the 
 Pullman Company of surcharge collections made on and 
 after August 26, 1920. 
 
 361. The Pullman Company will report monthly to each 
 individual rail line its proportion of surcharge collections 
 on a mileage pro-rate based on the actual mileage traveled 
 by Pullman passengers, this allocation to be made from 
 trip reports (diagrams) received from Pullman conductors 
 covering tickets lifted and cash collections. 
 
 362. The report will be rendered by the Pullman Com- 
 pany and forwarded to rail carriers within sixty days after 
 close of month; for example, report of September, 1920, 
 will be forwarded prior to December 1, 1920. 
 
PASSENGER RECOMMENDATORY 259 
 
 363. The report will show the rail carriers proportion of 
 all surcharge collections, by trains, for each Pullman line 
 operating over the line of the rail carrier. For example : 
 
 NORTH AND SOUTH RAILROAD 
 
 No. and Name of Pullman Line. Train Nos. Amount 
 
 1234 Chicago & Jacksonville 3 $ 870.47 
 
 4 885.15 
 
 5678 Chicago & Atlanta 17 820.20 
 
 20 830 00 
 
 6789 Chicago & Louisville 25 1,322.65 
 
 32 696.15 
 
 Surcharge collections from movements of extra cars in 
 regular Pullman lines, will be included in monthly report 
 to the specific line. Surcharge collections from Pullman 
 cars in special train movements, will be shown as separate 
 items in the monthly report. 
 
 364. The Pullman Company will render, for statistical 
 purposes, a separate report to each rail carrier, showing 
 the intrastate surcharge collections separately by states and 
 by Pullman car lines ; the carriers to make such distribution 
 by states, etc., of the interstate revenue surcharge collec- 
 tions as may be necessary to meet their requirements. 
 
 365. Settlement for each month's account will be made 
 at the time the monthly reports are rendered. 
 
 366. Unless otherwise advised, the Pullman Company 
 will render their reports to the carrier's officer shown in 
 the Official Guide as receiving interline ticket reports. 
 
 367. The accumulation of unrefunded and undistributed 
 surcharge collections (on Pullman tickets which were sold 
 but not honored or redeemed) will, at the close of each 
 year's business, be apportioned to all rail carriers prorata 
 on the basis of surcharge collections reported during the 
 same year. 
 
 PROCURING SURCHARGE REVENUE FOR 
 
 ESTIMATED EARNINGS AND 
 
 MONTHLY STATISTICS 
 
 368. The Pullman Company is in a position to furnish 
 the amount of their sleeping and parlor car earnings by 
 roads for previous years, which would afford a fair basis 
 
260 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 for estimating the current surcharge collections. Aside 
 from this, some of the carriers are resorting to the plan of 
 setting up their surcharge collections daily on an estimated 
 basis by arbitrarily establishing a fixed number of passen- 
 gers carried in sleeping and parlor cars for each car oper- 
 ated on the various Pullman car lines on their road and ex- 
 tending the total of such passengers by trains and districts 
 as required by l-3c per mile, which is about equivalent to 
 the amount of the surcharge. Other carriers require their 
 conductors to render trip reports of the number of paying 
 passengers handled in sleeping and parlor cars from which 
 passengers carried one mile are compiled and extended at 
 l-3c, or the actual rates of surcharge are applied to the con- 
 ductors' reports which show the points between which pas- 
 sengers are transported. 
 
 UNIFORM METHOD FOR HANDLING MILK 
 TRAFFIC 
 
 369. The following systems of handling milk traffic are 
 in general use among carriers: 
 
 The Waybill System of prepaid and collect 
 shipments, 
 
 Ticket System which is distinctly prepaid, and 
 Combination of Tickets and Waybills. 
 
 370. The Waybill System. Shipping order and waybill 
 to be issued for each and every shipment, also acts as way- 
 bill at non-agency stations. This is in the nature of a bill 
 of lading and is made out in part by shipper and completed 
 by train baggageman who makes out a daily forwarded re- 
 port with two carbons, one of which is a waybill and goes 
 to receiving agent with waybill portion of shipping order, 
 one portion going to shipper and the other forwarded to 
 Auditor of Passenger Accounts. 
 
 371. Agents insert numbers on the above. At larger 
 stations shipping order is used and agents make fanfold 
 waybills with printed numerals which act as waybills, re- 
 ceipt for charges paid, agent's record and audit record. 
 These forms are used both on collect and prepaid shipments 
 and are printed so as to handle all classes of milk products. 
 
PASSENGER RECOMMEND A TOR Y 261 
 
 Agents make both received and forwarded abstracts 
 daily. 
 
 372. Four part waybills made in three forms, viz., for 
 collect shipments, for prepaid shipments, and train bag- 
 gagemen (which are so marked and used as collect only) 
 are used entirely. All stations are furnished with both pre- 
 paid and collect forms. The waybills are made in carbon. 
 Forwarding agent retains one part for his record. This 
 part also acts as a receipt from consignor. Another part is 
 given to shipper and acts as his receipt for shipment, and 
 also receipt for charges if prepaid. Parts one and two are 
 given to train baggageman who signs as "O. K." and de- 
 livers both parts to receiving agent who secures consignee's 
 receipt for shipment on part one. Receiving agent signs 
 part two and delivers to consignee. This part acts as re- 
 ceipt for charges, if any. Part two must be returned by 
 consignee to agent to secure free return of empty cans. 
 Train baggagemen use the collect waybills for shipments 
 received at non-agency stations, and forward parts three 
 and four to Auditor of Passenger Accounts, and deliver 
 parts one and two to Receiving Agent. Train Baggagemen 
 also use these waybills for any over or astray shipments. 
 All agents make both received and forwarded abstracts 
 monthly. Forwarding agents report collect waybills as 
 without value. Receiving agents also report all prepaid 
 waybills received as without value. Total of abstracts is 
 added to local ticket report. 
 
 373. Ticket System. By the use of Ticket System there 
 are two forms used : Card tickets which are identical to 
 the card tickets used for transporting passengers. They 
 are printed for 5-6-8-10 gallon cans or cases, usually a dif- 
 ferent color for each denomination of container. Tickets 
 are sold in any quantity in bulk and are attached to each 
 can by shipper or forwarding agent. Empty cans are re- 
 turned free to consignor shown either by brass plate or 
 painted on can. 
 
 374. Tags are issued as tickets and sold in any quantity 
 in bulk and attached to each can by consignor or forward- 
 
262 /e. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 ing agent. Tags are made in three parts, part one for audit 
 office advice, part two to carry cans to destination, and 
 part three is left attached to can for consignee's use for free 
 return of empty cans. 
 
 375. One system provides for collection of tickets by 
 train baggageman who issues waybill to each destination. 
 Receiving agent secures receipt and reports it on monthly 
 abstract to Auditor of Passenger Accounts. Agent's re- 
 port is used as check on train baggageman and forwarding 
 agent. 
 
 376. Another plan is for train conductor to collect and 
 punch tickets and forward wth train collections. 
 
 377. All business handled by ticket system is prepaid. 
 
 378. In reporting sales of milk tickets, separate sheet of 
 Local report is used, or a separate report headed "Milk and 
 Cream." Tickets are listed and checked the same as local 
 card ticket sales. 
 
 379. All revenue is credited to account No. 109. Total 
 sales are included on agent's monthly balance sheet as sepa- 
 rate item headed "Milk and Cream" or included with local 
 ticket sales, or as separate unit of trial balance to Auditor 
 of Miscellaneous Accounts. 
 
 380. Combination of Tickets and Waybills. Where a 
 combination of Waybill and Ticket System is used, agents 
 sell tickets for prepaid shipments, and waybill made in 
 two parts is used for collect shipments only. Tickets are 
 collected by train conductor and forwarded to Auditor of 
 Passenger Accounts with train collections. 
 
 381. The waybill is checked by train baggageman who 
 turns over to train conductor, who signs and forwards to 
 Auditor Passenger Accounts with train collections. 
 
 Receiving agent accounts for waybills on monthly bal- 
 ance sheet. 
 
 382. Uniform Method of Handling Milk and Cream. 
 For handling by Waybill System, the Railway Accounting 
 Officers Association suggests five-part fanfold waybill, size 
 5^2 x 8", in two forms 
 
 R. A. O. A. Standard Form No. 17, A, B, C, D, for 
 Collect Shipments (White) 
 
PASSENGER RECOMMENDATORY 263 
 
 R. A. O. A. Standard Form No. 18, A, B, C, D, for 
 
 Prepaid Shipments (Yellow) 
 
 and printed so as to designate sizes of cans, etc. The five 
 parts to be used as follows : 
 
 Part 1 (original) to accompany shipment and act as re- 
 ceipt from consignee. 
 
 Part 2 to accompany shipment and act as receipt for con- 
 signee and as authority for free return of empty cans. 
 
 Part 3 to act as bill of lading, with standard BL rules 
 printed on back, and record of shipment to be retained by 
 forwarding agent. 
 
 Part 4 for audit office advice to be forwarded daily to 
 Auditor of Passenger Accounts by agent. 
 
 Part 5 to act as shipper's receipt both for commodity and 
 charges paid, if prepaid. 
 
 All waybills to be printed in numerical order and fur- 
 nished agents by general passenger office, and record kept 
 of stock. 
 
 Forwarding agent to make bills with carbon, turning over 
 to train baggageman parts 1 and 2 with shipment. Secure 
 signature of shipper on part 3 and retain in office for use in 
 making up daily or monthly abstract and for office record. 
 Part 4 to be forwarded daily to Auditor of Passenger Ac- 
 counts. Give part 5 to shipper ; if charges are prepaid, part 
 5 must bear agent's signature. Train baggageman to check 
 and sign original and leave both parts with receiving agent. 
 
 Receiving agent will secure signature of consignee on 
 original, or part 1, and forward to audit office with abstract, 
 either daily or monthly. 
 
 Receiving agent will deliver to consignee part 2 which 
 should bear his signature if charges are collected. When 
 empty cans are returned, shipper must present to receiving 
 agent part 2, who will then return free, issuing prepaid 
 form. This part 2 to be attached to part 4 forwarded to 
 audit office. 
 
 Train baggagemen to be furnished the collect form only, 
 and to be used by them at non-agency stations and for any 
 over or stray shipments. Receiving agent to handle the 
 
264 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 same as billed from regular station. Train baggagemen 
 will send parts 3, 4 and 5 to audit office. 
 
 Both forwarding and receiving agents to abstract all 
 waybills, both prepaid and collect whether for shipments 
 or the return of empty cans. 
 
 Shipments forwarded. At the end of each month agents 
 using this system will make abstract, R. A. O. A. Standard 
 Form No. 19, showing in consecutive number order all pre- 
 paid waybills issued during the month. Enter these in 
 left hand portion headed "Prepaid Shipments," and in right 
 hand portion headed, "Collect Shipments" enter, also in 
 consecutive number order, all shipments forwarded on col- 
 lect basis. Total of "Prepaid Shipments" column to be 
 entered on and included in total of monthly Local ticket re- 
 port or entered as a separate item on monthly balance sheet. 
 
 This abstract when received in audit office should be 
 checked with original portion of waybill which is collected 
 and returned to audit office by agents receiving the ship- 
 ments. 
 
 Shipments received. Agents will make abstract, R. A. O. A. 
 Standard Form No. 20, of all waybills received, showing 
 "Prepaid Shipments" and "Collect Shipments" separately 
 as provided for on blank, waybills to be returned with 
 abstract and total of amount (Collect Shipments) entered 
 on and included in total of monthly Local Ticket Report or 
 entered as separate item on monthly balance sheet. 
 
 This abstract when received in audit office should be 
 checked against forwarded abstracts from issuing stations 
 and any errors or omissions handled by correction. 
 
 383. Uniform Method of Handling Milk and Cream by 
 Ticket and Tag System Combination. Prepaid shipments 
 to be handled by duoform tickets (one part printed for 
 shipment and one part printed for return of empty can) 
 printed in various colors to designate size of can, etc. For- 
 warding agent to make up abstract similar to baggage way- 
 bill, and hand tickets to train baggageman who will check 
 and forward part one to Auditor of Passenger Accounts. 
 Part two he will turn over to receiving agent to cover free 
 
PASSENGER RECOMMENDATORY 265 
 
 return of empty can. Tickets to be sold in any quantity 
 and reported the same as local card tickets. 
 
 C. O. D. shipments to be handled by four part tags : 
 
 Part 1 to be given to shipper who must present to agent 
 to secure empty can when returned. 
 
 Part 2, audit office advice, to be forwarded with abstract. 
 
 Part 3, to be detached by receiving agent upon collection 
 and delivery of shipment. 
 
 Part 4, left attached to can to act as ticket for return 
 movement, but must be detached and filed by receiving 
 agent. 
 
 Part 3 to be forwarded to audit office with abstract. 
 
 C. O. D. tags should be supplied to train baggageman for 
 use in case of over, astray shipments, and shipments re- 
 ceived at non-agency stations. 
 
 Revenue derived from milk and cream traffic should be 
 credited to Account No. 109. 
 
 CONDUCTORS' CASH COLLECTIONS AND 
 BALANCES 
 
 384. Apparently all roads issue numerically numbered 
 cash fare receipts to conductors through the Division 
 Superintendent's Office, which are handled in the same 
 manner as tickets which are issued to agents. The con- 
 ductor's receipt for the stock which he receives is for- 
 warded to the Passenger Accounting Officer for record and 
 verification of the stock issued. Cash fare receipts are gen- 
 erally either of the duplex form with detachable coupon or 
 one which is cut with some patent device similar to the 
 Joslin cutter. When cash fare is collected, one portion of 
 the ticket is intended to be given to the passenger and an- 
 other portion accompanies the conductor's trip report. 
 
 385. The record of cash fares made by the conductor on 
 his trip report supported by the portion of the Cash Fare 
 Receipt which accompanies same furnish the basis from 
 which the conductor's account is charged in the audit office. 
 
 386. Disposition of Cash Collected by Conductors. 
 
266 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 Conductors dispose of cash collected by depositing with or 
 remitting to : 
 
 (a) Ticket receivers stationed at various terminals, 
 who are under jurisdiction of the Passenger Account- 
 ing Officer ; 
 
 (b) Local agents designated as "Depository 
 Agent"; 
 
 (c) Certain designated banks or direct to the rail- 
 way company's Treasurer. 
 
 387. One plan where ticket receiver's offices are oper- 
 ated requires conductors whose runs terminate where re- 
 ceiver's offices are located, to personally deposit with the 
 receiver all reports, ticket collections, and cash; and con- 
 ductors whose runs do not terminate at such points for- 
 ward their reports, ticket collections and cash to the nearest 
 ticket receiver by express. The ticket receiver keeps a con- 
 ductor's journal, in which is entered each train reported for 
 each date. Opposite this entry is shown the name of the 
 conductor and the total amount of cash collected on the 
 run. A duplicate of this book is prepared in sheet form and 
 forwarded to the Passenger Accounting Officer as soon as 
 all reports for the day's business have been entered. The 
 ticket receiver remits the collections daily to the bank. Ad- 
 vice of the amount remitted is reported to the Passenger 
 Accounting Officer on blank which shows distribution of 
 the total by Divisions and dates to w.hich they apply. A 
 record of conductor's cash reports is also maintained in the 
 audit office, which is balanced with ticket receiver's daily 
 and monthly reports. Monthly balance sheet is rendered 
 by each ticket receiver. 
 
 388. Another plan provides that where conductor's runs 
 are such that they do not reach the ticket receiver's offices, 
 they deposit cash with designated ticket agents. In either 
 case, conductors prepare a receipt for the amount of cash 
 deposited. When deposited with the ticket receiver, re- 
 ceipt is prepared in duplicate; when deposited with ticket 
 agent, it is made in triplicate. When cash is deposited 
 with agent, the conductor receives two copies of the receipt, 
 
PASSENGER RECOMMEND A TOR Y 267 
 
 one of which he forwards to the ticket receiver attached to 
 his report, which the ticket receiver forwards to the 
 Auditor. In both cases a copy of the receipt reaches the 
 audit office. Rates, extensions and additions are verified 
 in the ticket receiver's offices. When this is completed, 
 ticket receivers transcribe from conductor's cash reports 
 to ticket receivers daily cash reports, the cash collected by 
 each conductor, showing conductor's name, numbers of the 
 trains run by him, and the total amount of cash collected 
 on each train. The cash deposited with ticket receivers and 
 that deposited with ticket agents is shown in different 
 columns. The ticket receiver's daily reports, when totaled 
 and summarized, together with the conductor's reports, are 
 forwarded to Auditor. A complete audit is made in the 
 Auditor's office of all reports rendered by ticket receivers. 
 All remittances made by ticket receivers are verified and 
 those deposited with ticket agents are checked with the 
 receipts. A complete audit of all remittances is accom- 
 plished by report received from the Auditor of Revenue, 
 showing all amounts deposited with the Treasurer, whether 
 deposited direct with ticket receiver or with ticket agent. 
 389. Where ticket receiver's offices are not maintained 
 and certain stations are designated as depository stations, 
 the conductor is required to turn over the cash at the end 
 of each run or round trip. The depository agent issues a 
 receipt in duplicate, the original is given to the conductor 
 and duplicate is retained by the agent. Some roads require 
 the agent to stamp and sign a form of receipt which is 
 printed on the conductor's trip report, which indicates to 
 the Accounting Department the date on which remittance 
 was deposited with the depository agent, and makes it pos- 
 sible to check the depository agent's account; and also re- 
 quires the agent to issue, in duplicate, a form of receipt, 
 which is numerically numbered, and which enables the 
 Traveling Auditor to readily audit cash deposited with the 
 agent. The depository agent makes daily report to the 
 Accounting Department giving the conductor's name, train 
 number, date, and amount received to cover each train. The 
 
268 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 totals of each daily report are carried to a monthly recapi- 
 tulation, which depository agent forwards to the Account- 
 ing officer, the agent carrying the total debit to his station 
 balance sheet. 
 
 390. Journal and Ledger Accounts Conductors. Gen- 
 erally when conductors' reports are received in the audit 
 office, the totals are transferred to the conductor's journal 
 sheets ; in some instances the cash fare stock being trans- 
 ferred to the journal sheet at the same time. The remit- 
 tances are credited on the journal sheets direct from daily 
 reports forwarded from depository stations or from con- 
 ductors' remittance tickets which have been certified by 
 the company's Treasurer and accompanied by statements 
 more or less in detail when remittances are made direct to 
 banks for credit to the Treasurer's account. Such state- 
 ments, as a rule, reach the Passenger Accounting officer 
 through General Auditor or Auditor of Revenue. Remit- 
 tances and reports are crossfooted daily. Total of the re- 
 mittance column is balanced with total of daily reports re- 
 ceived from depository agents. The totals of "Report" and 
 "Remittance" columns are transferred by conductors and 
 operating divisions to a conductor's ledger a space being 
 provided to show remittance in transit and balance not re- 
 mitted from the previous month, total collections for the 
 current month, total debit, total remittances for the cur- 
 rent month, remittances in transit and balance not remitted 
 for the current month. The "Balance Not Remitted"" 
 column necessarily covers corrections and short remit- 
 tances. The cash fare stock is transferred from conductor's 
 journal to conductor's stock record. 
 
 391. Some lines maintain an individual conductor's 
 journal and ledger, and merely carry to a recapitulation 
 sheet the total of conductors' collections in order to make 
 proper credit to revenue account. 
 
 392. One line maintains a conductor's journal and 
 ledger, but does not post the total of remittances of each 
 individual conductor. Conductor's trip reports are checked 
 against agents' daily reports of remittances to ascertain 
 
PASSENGER RBCOMMENDA TORY 269 
 
 that the actual amount shown on conductor's report has 
 been remitted by the depository agent. Only the actual 
 total of the report is shown on conductor's journal. Col- 
 umns are provided for "Over" and "Short" and date ad- 
 justed. Only debits and credits are entered after the "Total 
 Cash Collected." 
 
 393. Some roads do not require conductors to submit 
 an account current or balance sheet while others require 
 conductors to submit a daily or monthly account current. 
 In one case the conductor's account current is prepared in 
 the audit office and mailed monthly to the conductor, the 
 debits being entered in the Passenger Accounting office, 
 the balance sheets then sent to Auditor Station Accounts, 
 who enters the credits and the balance due (to or from), 
 and returns balance sheets to the Passenger Accounting 
 office for mailing to the conductors. 
 
 TRAIN AUDITING AND PROTECTION OF TRAIN 
 CASH REVENUE 
 
 394. There are various methods of train auditing in 
 effect among carriers, some of which involve having the 
 auditor assume full charge of collecting transportation on 
 trains; others are conducted by the so-called check system 
 under which the auditor boards the train at intermediate 
 points and examines the transportation in the hands of the 
 conductor and in this way determines whether or not all 
 passengers have been properly provided with ticket or 
 equivalent. Some carriers employ a plan of working up 
 from their train earnings cumulative averages by con- 
 ductors, train runs, etc., both as to cash returns and ticket 
 revenue for subsequent action, based on comparisons, in 
 connection with which they also have a limited number of 
 train auditors who make the collections on given runs to 
 establish standard averages. In addition to the train audit 
 systems that are in use, carriers generally employ special 
 representatives who give preferred attention to the proper 
 collection of and accounting for cash fares. 
 
270 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 RECORD OF TICKET STOCK 
 
 395. It is the general practice for tickets to be furnished 
 to agents by the Passenger Traffic Department and copy 
 of invoice sent to Accounting Department. Agents sign 
 original invoice and forward to Accounting Department. 
 
 396. For tickets withdrawn from agencies, a call-in-slip 
 is prepared in Passenger Traffic Department, original for- 
 warded to agent and copy to Accounting Department. 
 Original call-in-slip is transmitted by agent with tickets to 
 Accounting Department. Tickets are checked in Account- 
 ing Department and original call-in-slip receipted and re- 
 turned to agent for his file. 
 
 397. A record is maintained in Accounting Department 
 of tickets furnished to agents and issued or returned by 
 them. On some lines, the same form is used for recording 
 cash fare receipts and supplies of a similar nature, furnished 
 to and issued by train conductors, also meal checks fur- 
 nished to and issued by dining car stewards. In crediting 
 tickets, etc., issued, the closing number only is shown, ex- 
 cept when a new series is started. Cash fare receipts, etc., 
 issued by conductors and meal checks issued by dining car 
 stewards are not recorded by days but summarized for each 
 month. 
 
 398. An inventory of ticket stock on hand at station is 
 prepared in Accounting Department, for use of traveling 
 auditors when agencies are transferred, also when check is 
 to be placed on stock. 
 
 399. Agents are required to furnish annually to Ac- 
 counting Department, statement of ticket stock on hand 
 which is checked with Accounting Department records. On 
 some lines, agents are furnished with the same form of 
 record sheets as are used in Accounting Department and 
 forward their stock records to the Accounting Department 
 at the close of each calendar year for verification and return. 
 
 400. Record of Local Ticket Stock. On some lines 
 local ticket sales are not credited on stock records main- 
 tained by Accounting Department, but Agents are required 
 to show on their local reports, commencing numbers of all 
 
PASSENGER RECOMMEND A TORY 271 
 
 forms on hand whether sales have been made or not. Com- 
 mencing numbers for each month are checked against the 
 closing numbers for preceding month. All local tickets 
 furnished to agencies are charged on stock records and 
 when series is closed out, notation is made against that 
 item on stock record, by rubber stamp or otherwise. 
 
 401. Combination Local Ticket Stock and Sales Record. 
 On some lines, a loose leaf record is maintained in Account- 
 ing Department for printed destination consecutively num- 
 bered local tickets ; which combines a ticket stock and sales 
 record. The blank is also used for computing monthly, the 
 passengers carried one mile and amount of ticket sales to 
 each destination. Each sheet is ruled for one year. Col- 
 umns are provided for inserting distance and fare for each 
 destination, for use in computing passenger miles and total 
 sales. 
 
 DIVISION SLIPS 
 
 402. It is the practice of carriers generally to arrange 
 their division slips in the following manner : 
 
 1. By stations, either in geographical or alpha- 
 betical order. 
 
 2. A segregation under each selling station for the 
 one-way, round-trip, and skeleton forms. 
 
 3. The various forms under the sub-heads arranged 
 in alphabetical or numerical form order. 
 
 4. Destination of each form in alphabetical order. 
 
 403. Where the condition of the work does not make it 
 convenient for the division clerks and apportionment clerks 
 to use the slips at the same time during the month by alter- 
 nating districts, carriers resort to the plan of having the 
 apportionment clerk prepare memorandum slips covering- 
 such fares where the divisions have not been made, which 
 are turned over to the division clerks and later put in proper 
 place in the bundles. 
 
 MISCELLANEOUS 
 
 404. All correspondence regarding the honoring, class 
 and destination of tickets, diversion or exchange of tickets 
 
272 R.A.O.A. 1921 SYNOPSIS PASSENGER 
 
 when authorized by tariffs, or any correspondence in con- 
 nection therewith, should be conducted direct by the de- 
 partment of the carrier initiating such transactions with 
 the Accounting Department Officials, thereby saving time 
 and labor and the duplication of correspondence. 
 
 405. 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 descrip- 
 tion of the tickets, and confirm said notice by mail. 
 
 406. Writing Reports. The use of typewriters with 
 adding attachment eliminates the work of footing reports. 
 It has been found that the typing of passenger traffic re- 
 ports to other carriers facilitates the work of the reporting 
 and receiving carriers. This Association recommends this 
 method for use by all carriers. 
 
 407. Bulletin of Lost or Stolen Tickets. Tickets lost by 
 passengers should not be bulletined. Tickets lost in tran- 
 sit, lost or stolen from stock room or agencies, or which 
 may have gotten, or may get, into circulation in a sur- 
 reptitious or irregular manner should be bulletined. 
 
 408. Locating Purchasers in Case of Over- or Under- 
 Collection. Where over or under-collections have been 
 made by agents, very effort should be made to locate the 
 purchaser of tickets, in order to collect undercharge or re- 
 fund overcharge. 
 
 409. Caretakers' Interline Tickets. The initial carrier 
 is responsible for the proper issuance of caretakers' inter- 
 line tickets under joint arrangements, to the extent of veri- 
 fying waybill references, etc., and such tickets should be 
 reported to interested carriers through interline passenger 
 traffic reports without value in order that the validity of 
 such tickets found in the collections may be passed upon. 
 
 410. Excess Baggage Checks. The Association recom- 
 mends that the matter of providing a separate form of ex- 
 cess baggage check for interline business as distinguished 
 from local business be optional with the carriers. 
 
 411. Concealed Baggage Losses. The amount paid in 
 
PASSENGER RECOMMENDATORY 273 
 
 settlement of concealed baggage losses should be appor- 
 tioned between interested carriers, including transfer com- 
 panies, on a basis of the revenue derived by each, from the 
 sale of a one-way first-class ticket between the points 
 involved. 
 
 412. 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 destinations on 
 multi-route tickets, but the Association recommends that 
 the O (circle) die be used in preference to the L punch. 
 
 413. 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." 
 
 414. Honoring Carrier to Retain Convention Certifi- 
 cates. The carrier honoring reduced fare certificates for 
 tickets sold at reduced fares, should retain such certificates 
 as a part of its records and as authority for such fares. 
 
 415. Spacing Items on Reports of Interline Passenger 
 Traffic. No less than double typewriter spacing (three 
 lines to the inch) should be used in transcribing the desti- 
 nations on Reports of Interline Passenger Traffic. 
 
 416. Checking Refunds Made by Traffic Department. 
 Where ticket redemptions and overcharge refunds are made 
 by the passenger traffic departments, the most practical 
 manner of handling is to have such refunds verified by the 
 accounting department before the drafts are issued, same 
 to be signed, certified or countersigned by the accounting 
 department as evidence of such verification and the sup- 
 porting papers turned over to the accounting department 
 for cancellation and file. 
 
 417. Tickets Inadvertently Issued to Point Beyond Pas- 
 senger's Destination. When a ticket is sold to a certain 
 destination at tariff fare, but in error a ticket to a destina- 
 tion beyond that point is given, if it can be shown affirma- 
 tively that the ticket was used only to the destination paid 
 
274 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 for and not to the more distant place, the ticket may be re- 
 ported to other carriers as if the destination had been cor- 
 rectly stated on the ticket. In every case, authority from 
 the terminal carrier for such reporting should be obtained, 
 and all interested carriers advised. 
 
 418. Sale of Tickets via Erroneous Line. Where at 
 joint offices a ticket of a given line's issue is used in error 
 in selling to a point on or reached via the line of another 
 carrier represented at the joint office, the agent should be 
 required to report the value of the ticket to the road whose 
 issue of ticket was used, such carrier to in turn report to 
 the honoring line through monthly interline ticket report. 
 Where cases of this kind are made a matter of correspond- 
 ence, copies of letters should be sent to all concerned. 
 
 419. 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 : 
 
 420. 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. 
 
 421. 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 discour- 
 aged. 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. 
 
 422. Printers' delivery wagons used for carrying tickets 
 in packages, should be covered and have locked screen com- 
 partments, or a trustworthy employee should remain on 
 wagon containing tickets. 
 
 423. Receipts in duplicate fo delivery of tickets should 
 always be required. 
 
 424. Delivery should be required within office hours and 
 before ticket vaults are closed. 
 
PASSENGER RECOMMENDATORY 275 
 
 425. Use of Mechanical Appliances. The judicious ue 
 of mechanical appliances reduces to a minimum, the num- 
 ber of actual calculations to be performed by higher-sal- 
 aried employes, minimizes errors and facilitates the render- 
 ing of reports and statements, all of which are in the in- 
 terest of economy. It is not deemed advisable, however, 
 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 mechani- 
 cal 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. 
 Perfora ting-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: 
 
 426. Cylindrical Slide Rule. Consists of a cylindrical 
 slide having both rotary and longitudinal movement within 
 an open frame-work of equi-distant bars. Slide contains 
 
276 R. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 two longarithmic scales, one on each side of center. On 
 bars are two other scales arranged in same manner as on 
 slide. 
 
 Used to advantage in interline division work, in pro- 
 rating, computing and applying percentages, etc., 
 (Thacher Calculator). 
 
 427. Adding, Assorting, Tabulating and Calculating 
 Machines. 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 percent- 
 ages, figuring passenger statistics and other work of similar 
 character in all departments where the volume will 
 justify it. 
 
 428. Dictating and Transcribing Machines. For dicta- 
 tion and transcription of correspondence. 
 
 429. Electrically Operated Ticket Perforating and Can- 
 celing Machines. For perforating tickets, mileage and ex- 
 cess baggage scrip and book covers, baggage checks, meal 
 tickets, etc., received from agents, conductors, or other car- 
 riers, thus making impossible their misuse. 
 
 430. Printing and Duplicating Machines. For printing 
 and duplicating letters, circulars, forms, statements, etc. 
 
 431. Stenciling. For marking bound reports, packages, 
 etc. 
 
 432. 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. Stand- 
 ard Forms 1, 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.) 
 
PASSENGER RECOMMEND A TOR Y 277 
 
 6. Report of Interline Passenger Traffic State- 
 ment of Corrections. 
 
 7. Statement of Interchangeable Mileage or Scrip. 
 
 8. Advice of C. O. 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. 
 
 13. Agent's Monthly Report of Local Ticket Sales. 
 
 14. Agent's Monthly Report of Interline Ticket 
 Sales. 
 
 15. Agent's Monthly Report of Local Excess 
 Baggage Collections. 
 
 16. Agent's Monthly Report of Interline Excess 
 Baggage Collections. 
 
 17. Waybill for Milk and Cream Traffic Collect. 
 17-A. Freight Bill for Milk and Cream Traffic- 
 Collect. 
 
 17-B. Waybill for Milk and Cream Traffic Agent's 
 Copy Collect. 
 
 17-C. Waybill for Milk and Cream Traffic- 
 Auditor's Advice Collect. 
 
 17-D. Shipper's Receipt for Milk and Cream 
 Traffic Collect. 
 
 18. Waybill for Milk and Cream Traffic Prepaid. 
 18-A. Delivery Notice for Milk and Cream Traffic 
 
 Prepaid. 
 
 18-B. Waybill for Milk and Cream Traffic Agent's 
 Copy Prepaid. 
 
 18-C. Waybill for Milk and Cream Traffic- 
 Auditor's Advice Prepaid. 
 
 18-D. Shipper's Receipt for Milk and Cream 
 Traffic Prepaid. 
 
 19. Agent's Abstract of Milk and Cream Shipments 
 and Empty Cans Forwarded. 
 
278 A!. A. O. A. 1921 SYNOPSIS PASSENGER 
 
 20. Agent's Abstract of Milk and Cream Shipments 
 Received. 
 
 21, Part 1. Prepaid Ticket Order Agent's Stub. 
 
 21, Part 2. Prepaid Ticket Order To Ticket Auditor. 
 21, Part 3. Prepaid Ticket Order Prepaid Order. 
 21, Part 4. Prepaid Ticket Order Depositor's Receipt. 
 
 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. 
 
U.A.O.A. Standard Form No. 1 
 Size 8%xl4 inchM 
 
 To. 
 
 RAILROAP 
 
 OFFICE (Location) 
 
 REPORT OF INTERLINE PASSENGER TRAFFIC 
 
 TICKET SALES 
 R. R. for the month of 19... . Page. 
 
 FROM TO 
 
 FORM 
 
 NUMBERS 
 
 NO. SOLO 
 
 FARE 
 
 PROPORj 
 
 NT 
 
 REMARKS 
 OR 
 AUTHORITIES 
 
 COM- a 
 
 CLOS-Q 
 
 ONI 
 WAY 
 
 RT. 
 
 Line numbers to be ] 
 
 rinted 
 
 it the 
 
 right 01 
 
 left 
 
 side. 
 
 at the 
 
 tption 
 
 if 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 eon- 
 
 form with each carrier's convenience.) 
 
 I t I 
 
 J 
 

 R.A.O.A. Standard Form No. 2 
 
 _________________________________________ RAILROAD 
 
 OFFICE _____________ ....... - ............. (Location) 
 
 REPORT OF INTERLINE PASSENGER TRAFFIC 
 
 EXCESS BAGGAGE COLLECTIONS 
 To... _________________________ r _--R. R. for the month of ___________ 19 ____ Page... 
 
 FROM TO 
 
 CHECK 
 NUMBER 
 
 EXCESS 
 WEIGHT 
 
 RATE PER 100 LBS 
 
 AMOUNT 
 
 REMARKS 
 OR 
 AUTHORITIES 
 
 THROUGH PROPORTION 
 
 Line number 
 
 to be printed on the rigl 
 
 t or left s 
 
 de, at 
 
 the 
 
 option of 
 
 car 
 
 tiers. 
 
 
 
 (The name 
 
 of the repor 
 
 ting carrier 
 
 to be one i 
 
 ind a half 
 
 inches be! 
 
 ow 
 
 the top edge 
 
 of 
 
 the sheet ; 
 
 the caption space to be one half inch in width ; the width of the columns 
 
 to be optiona 
 
 , t 
 
 o conform 
 
 with each ca 
 
 rrier's conver 
 
 ience. ) 
 
 
 
 
 
 
 
 
 
i*. A. v> A. auinaara ror 
 Size 8% x 11 
 
 RAILROAD 
 
 CLAIM FOR CORRECT PROPORTIONS 
 
 No. 
 
 Mr. 
 
 4SL 
 
 The following erroneous proportions appear on your Report of Interline Passenger Traffic 
 for mouth of 19 Please add amounts claimed to your next report, (in 
 
 detail) referring to the number of this claim, or advise. 
 
 (Name and Title) 
 
 1 
 
 From 
 
 Tn 
 
 Honored 
 
 Form 
 
 Ticket 
 Numbers 
 
 No. 
 of 
 Tkts. 
 
 Class 
 
 Through 
 Fare 
 
 Proportions 
 
 Oitference 
 Per Tkt. 
 
 Amount 
 Due 
 
 Station 
 
 Office 
 
 
 From 
 
 To 
 
 Reported 
 
 Should be 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 _^ 
 
 ~^-- N_X-*s^- 
 
 1 
 
 
 
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 - 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 BASIS FOR DIVISIONS CLAIMED ABOVE 
 
R. A. O. A. Standard Form No. 4 
 Size 8%xll inches. 
 
 .RAILROAD 
 
 TRACER FOR UNREPORTED INTERLINE PASSENGER TRAFFIC ITEMS. 
 
 No. 
 
 Mr. 
 
 .19. 
 
 Please note hereon where the following described items are or will be reported 
 ind return to the undersigned. 
 
 
 
 DATE 
 
 FROM 
 
 TO 
 
 FORM 
 
 NUMBERS 
 
 REPORT 
 
 STATION 
 
 Office 
 No. 
 
 MO. 
 
 YR. 
 
 PAGE 
 
 LINE 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 5 
 
 
 
 
 
 
 
 
 
 
 
 6 
 
 
 
 
 
 
 
 
 
 
 
 7 
 
 
 
 
 
 
 
 
 
 
 
 8 
 
 
 
 
 
 
 
 
 
 
 
 9 
 
 
 
 
 
 
 
 
 
 
 
 10 
 
 
 
 
 
 
 
 
 
 
 
 11 
 
 
 
 
 
 
 
 
 
 
 
 12 
 
 
 
 
 
 
 
 
 
 
 
 13 
 
 
 
 
 
 
 
 
 
 
 
 14 
 
 
 
 
 
 
 
 
 
 
 
 15 
 
 
 
 
 
 
 
 
 
 
 
 16 
 
 
 
 
 
 
 
 
 
 
 
 17 
 
 
 
 
 
 
 
 
 
 
 
 18 
 
 
 
 
 
 
 
 
 
 
 
 19 
 
 
 
 
 
 
 
 
 
 
 
 20 
 
 
 
 
 ^E 
 
 
 
 
 
 
 
 Item 
 No. 
 
 REMARKS 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E.A.O.A. Standard Form No. 6 
 Sice 8^x14 inh 
 
 ... . 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. COLD 
 
 FARE 
 
 CORRECTION 
 
 ONC 1 
 WAY 1 "T- 
 
 ADD 
 
 DEDUCT 
 
 Line i 
 
 umber to be 
 
 printed on the right or left side, at the option < 
 
 1 i 
 
 f carriers. 
 , . J. . 
 
 
 . 
 
 
 
 
 ( The name of the reporting carrier to be one and a half inches below the top edge of the sheet ; 
 - of the column* o be optional, to conform 
 
 i iie caption space i 
 
 with each carrier's 
 
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 convenience. ) 
 
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R. A. O. A. Pinmlnrd Form No. 8 
 Postal Card- Size 
 
 Railroad 
 
 Baggage bearing C. O. D. No of this Company's issue was 
 
 forwarded from to on 19 
 
 ($ for Lbs. Excess ROUTE 
 
 For ( " Storage 
 
 Collection ( " Transfer 
 
 of ( '* Advance Charges 
 
 ( " War Tax 
 
 TOTAL 
 
 Name 
 
 19 Title 
 
 Address 
 
 R. R. S. 
 
 Mr._. 
 
K.A.O.A. Standard Form No. a 
 Size 8%xl4 inches 
 
 RAI'LROAD 
 
 Office (Location) 
 
 REPORT OF INTERLINE PASSENGER TRAFFIC 
 TICKETS EXCHANGED FOR ORDERS OR TICKETS OF OTHER CARRIERS' ISSUE 
 
 ISSUING 
 CARRIER 
 
 DATE 
 
 FROM 
 
 TO 
 
 FORM 
 
 NUMBERS 
 
 NO. SOLD 
 
 THRU 
 FARE 
 
 PROP'N 
 
 AMOUNT 
 
 
 COM. 
 
 CLOS. 
 
 ONE 
 WAY 
 
 at th< 
 
 lalf i 
 le wie 
 
 R. T 
 
 1 
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 ( The 
 
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 number 
 
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 to be prl 
 
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 ith each c 
 
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 to be on 
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[R. A. O. A. Standard Form 12 is shown on fifth following page.] 
 
 R.A.O.A. Standard Form No. 11 
 Size 8 Vfcxll inches 
 
 RAILROAD 
 
 Office - (Location) 
 
 STATEMENT OF DIVERTED TICKETS 
 
 Mr. 
 
 The enclosed tickets listed below, routed via your line, were honored for transportation 
 by the. B. B. 
 
 Please add the value of these tickets to your interline passenger traffic report for the current month. 
 
 ISSUING 
 CARRIER 
 
 SELLING 
 BTATION 
 
 FORM 
 
 NUMBER 
 
 HONORED 
 BETWEEN 
 
 NO. TKTS. 
 
 FOR USE OF CARRIER 
 RECEIVING STATEMENT 
 
 FARE OR 
 PROPORTION 
 
 TOTAL REVENUE 
 
 (The width oi 
 
 the colum 
 
 ns to be optior 
 
 al, to conform wit] 
 
 . each carr 
 
 er's convenienc 
 
 .) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 
 
 
 
 
 i 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 .DATE 
 
 (Rendered in duplicate) 
 

 At. 
 
 AGENT'S MONTHLY REPOR1 
 
 . ( ), for the month of . 
 
 (Station No.) 
 
 
 Remarks and 
 Authorities 
 
 1 
 
 Destination 
 2 
 
 State 
 3 
 
 Route 
 4 
 
 Tickets Issued 
 
 Form 
 5 
 
 Com. No. 
 6 
 
 Clos. No 
 
 7 
 
 1 
 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 5 
 
 
 
 
 
 
 
 
 6 
 
 
 
 
 
 
 
 
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 8 
 
 
 
 
 
 
 
 
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 5 26 
 
 
 
 
 
 
 
 
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 5 28 
 
 
 
 
 
 
 
 
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 5 3D 
 
 
 
 
 
 
 
 
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 32 
 
 
 
 
 
 
 
 
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 34 
 
 
 
 
 
 
 
 
 f 35 
 
 
 
 
 
 
 
 
 f- 36 
 
 
 
 
 
 
 
 
 37 
 
 
 
 
 
 
 
 
 n 
 
 
 
 
 
 
 
 
 39 
 
 
 
 
 
 
 
 
 40 
 
 
 
 
 
 
 
 
 41 
 
 
 
 
 
 
 
 
 42 
 
 
 
 
 
 
 
 
 43 
 
 
 
 
 
 
 
 
 44 
 
 
 
 
 
 
 
 
 - 
 
 
 
 
 
 
 
 
A. O. A. Standard Form No. 18 
 Size 14x17 or 14x8% inches. 
 
 .RAILROAD 
 
 OF LOCAL TICKET SALES 
 ...19 
 
 .Agent 
 
 
 Individual Numbers 
 of Simplex or 
 Blank Destination 
 Tickets Sold and 
 Void Tickets 
 
 9 
 
 Number Sold to Each 
 Destination 
 
 15 
 
 Fare 
 16 
 
 Amount 
 17 
 
 
 Total 
 No. 
 Issued 
 8 
 
 One 
 Way 
 
 10 
 
 Half 
 11 
 
 R.T. 
 12 
 
 Com't'n 
 13 
 
 Num- 
 ber 
 Void 
 
 14 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 5 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 6 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 7 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 8 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 9 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 10 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 11 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 12 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 13 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 14 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 15 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 16 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 17 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 18 
 
 
 - 
 
 
 
 
 
 
 
 
 
 
 
 
 19 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 20 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 21 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 22 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 23 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 24 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 25 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 26 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 27 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 28 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 29 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 30 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 31 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 32 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 33 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 34 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 35 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 36 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 37 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 38 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 39 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 40 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 41 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 42 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 43 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 44 
 
 
 Total this sheet 
 
 
 
 
 
 
 
 
 
 
 
 
 
At. 
 
 AGENT'S MONTHLY REPORT OF 
 .) Month of__. 
 
 (Station No.) 
 
 
 Remarks 
 and 
 Authorities 
 
 Routes of Skeleton Tickets 
 and Exchange Orders 
 
 2 
 
 Individual Numbers 
 of Tickets Sold and 
 Void Tickets 
 
 3 
 
 
 Destination 
 4 
 
 
 
 
 
 I 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 5 
 
 
 
 
 
 
 6 
 
 
 
 
 
 
 7 
 
 
 
 
 
 
 8 
 
 
 
 
 
 
 y 
 
 
 
 
 
 
 10 
 
 
 
 
 
 
 11 
 
 
 
 
 
 
 12 
 
 
 
 
 
 
 13 
 
 
 2 
 
 
 
 
 14 
 
 
 1 
 
 
 
 
 15 
 
 
 ^ 
 
 
 
 
 16 
 
 
 5 
 
 
 
 
 17 
 
 
 
 
 
 
 
 18 
 
 
 
 
 
 
 19 
 
 
 J 
 
 
 
 
 20 
 
 
 o 
 
 
 
 
 21 
 
 
 , B> 
 
 
 
 
 
 22 
 
 
 
 
 o 
 
 
 
 
 23 
 
 
 
 
 
 24 
 
 
 < 
 
 c 
 
 I 
 
 S 
 
 CO 
 
 1 
 
 
 
 
 25 
 
 
 
 
 
 26 
 
 
 
 
 
 27 
 
 
 
 
 
 28 
 
 
 
 
 
 29 
 
 
 
 
 
 30 
 
 
 
 
 
 31 
 
 
 
 
 
 32 
 
 
 
 
 
 33 
 
 
 
 
 34 
 
 
 
 
 ! 35 
 
 
 
 
 
 36 
 
 
 
 
 
 37 
 
 
 
 
 
 38 
 
 
 
 
 
 39 
 
 
 
 
 
 40 
 
 
 
 
 
 41 
 
 
 
 
 
 42 
 
 
 
 
 
 43 
 
 
 
 
 
 44 
 
 
 
 
 
 
 
 Total this Sheet 
 
R. A. O. A. Standard Form No. 14 
 Size 14x17 or 14x8% inches. 
 
 RAILROAD 
 
 INTERLINE TICKET SALES 
 ..19... 
 
 .Agent 
 
 State 
 a 
 
 Junction 
 Point 
 
 Form 
 
 Com. No. 
 
 Cloa. No. 
 
 Class* 
 10 
 
 Fare 
 11 
 
 Amount 
 
To. 
 
 R. A. O.A. Standard Form No. I :> 
 Size 8^2x7 inches 
 
 RAILROAD 
 
 OFFICE (Location) 
 
 REPORT OF INTERLINE PASSENGER TRAFFIC 
 SUMMARY 
 
 .__R. R. For the month of . 19 
 
 Ticket Sales 
 
 ACCOUNT 
 
 AMOUNT 
 
 Government Busines 
 
 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 
 
R. A. O. A. Standard Form No. 15 
 Size Si/oxH inches. 
 
 RAILROAD 
 
 AGENT'S MONTHLY REPORT OF LOCAL EXCESS BAGGAGE COLLECTIONS 
 
 At ( ) Month of 19 
 
 ( Station No. ) 
 
 Agent 
 
 Check No. 
 1 
 
 Destination 
 2 
 
 State 
 3 
 
 Dogs, Baby Carriages, 
 Bicycles and Other 
 Articles Transported 
 as Baggage. 
 
 Collections for Excess 
 Weight. Size and 
 Valuation. 
 
 
 Descrip- 
 tion 
 
 4 
 
 Rate 
 per 100 
 Lbs. 
 5 
 
 Amount 
 6 
 
 Excess 
 Weight 
 
 7 
 
 Rate 
 per 100 
 
 Lbs. 
 8 
 
 Amount 
 9 
 
 
 j 
 
 
 
 
 
 
 
 
 
 
 
 I 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 8 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 5 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 6 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 7 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 8 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 9 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 10 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 11 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 12 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 13 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 14 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 15 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 16 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 17 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 18 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 19 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 20 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 21 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 22 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 23 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 24 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 25 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 26 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 27 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 28 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 29 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 80 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 81 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 32 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 88 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 84 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 35 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 86 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 87 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 38 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 89 
 
 
 Total this Sheet 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
R. A. O. A. Standard Form No. 1C 
 Size 11^x14 or 11^x7 inches. 
 
 RAILROAD 
 
 AGENTS MONTHLY REPORT OF INTERLINE EXCESS BAGGAGE COLLECTIONS 
 
 At ( ) for the Month of- 
 
 (Station No.) 
 
 19 
 
 Agent 
 
 
 Check 
 1 
 
 Date 
 2 
 
 Destination 
 
 1 
 
 State 
 4 
 
 Route (Lines 
 and Junction 
 Points) 
 
 5 
 
 Excess 
 Weight 
 
 6 
 
 late per 
 100 Lba. 
 
 7 
 
 Amount 
 8 
 
 
 Form 
 
 Number 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 I 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 5 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 9 
 
 Binding 
 
 
 
 
 
 
 
 
 
 
 
 
 
 10 
 
 
 
 
 
 
 
 
 
 
 
 
 
 11 
 
 
 
 
 
 
 
 
 
 
 
 
 
 12 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1! 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1' 
 
 g 
 
 1 
 
 
 JO 
 
 &4 
 
 o 
 
 1 
 
 c 
 
 
 
 
 
 
 
 
 
 
 
 
 
 15 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1' 
 
 
 
 
 
 
 
 
 
 
 
 
 
 J* 
 
 
 
 
 
 
 
 
 
 
 
 
 
 18 
 
 
 
 
 
 
 
 
 
 
 
 
 
 19 
 
 
 
 
 
 
 
 
 
 
 
 
 
 W 
 
 
 
 
 
 
 
 
 
 
 
 
 
 21 
 
 
 
 
 
 
 
 
 
 
 
 
 
 22 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2! 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 25 
 
 
 
 
 
 
 
 
 
 
 
 
 
 26 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2' 
 
 1 
 
 5 
 
 ! 
 i 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2i 
 
 
 
 
 
 
 
 
 
 
 
 
 
 29 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3< 
 
 
 
 
 
 
 
 
 
 
 
 
 
 & 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 33 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ; . 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 5 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3< 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3' 
 
 
 
 
 
 
 
 
 
 
 
 
 
 38 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3! 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4i 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 41 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4' 
 
 
 
 
 
 
 Total this sheet 
 
 
 
 
 
 
 
 
K. A. O. A. Standard Form No. IT 
 
 Size 6%x8 inches. 
 (This form to be printed on white paper) 
 
 .RR 
 
 WAYBILL FOR MILK AND CREAM TRAFFIC 
 ORIGINAL 
 
 WAYBILL NO. 
 
 Seal Record 
 
 Car No. Train No Date. 
 
 i 
 
 From.- To : 
 
 ShioDer 
 
 fc ****'C / .C /w * 
 
 Consignee _ * - 
 
 COLLECT 
 
 GAL, 
 
 MILK 
 
 SKIMMED 
 MILK 
 
 BUTTER 
 MILK 
 
 CREAM 
 
 POT 
 CHEESE 
 
 Condensed 
 Milk 
 
 Rate per 
 Can or Case 
 
 AMOUNT 
 
 5 
 
 
 
 
 
 v ^ 
 \^ 
 
 5 
 
 3 
 
 - 
 
 8 
 
 
 
 
 5 
 
 10 
 
 
 
 /^v 
 
 E 
 
 
 
 C v 
 
 Total to Collect 
 
 Shipment checked and found correct 
 
 Trair 
 
 or RECEIVED in good con- 
 
 Baggage dition Shipment as above 
 
 Master Date.... 
 
 Exceptions to be Noted 
 
 Consignee 
 
 Per. 
 
t 
 
 FREIGHT BILL 
 
 FOR MILK AND CREAM TRAFFIC 
 WAYBILL NO. 
 
 fc. A. O. A. Standard Form No. 17-A 
 
 Size 5%x8 inches. 
 (This form to be printed on white paper) 
 
 RR Co. Dr. 
 
 Seal Record 
 
 Car No. 
 
 Prom .... 
 
 Shipper 
 
 Consignee 
 
 Train No. ....Date- 
 
 To. 
 
 COLLECT 
 
 GAL. 
 
 MILK 
 
 SKIMMED 
 MILK 
 
 BUTTER 
 MILK 
 
 CREAM 
 
 POT 
 CHEESE 
 
 Condensed 
 Milk 
 
 Rate per 
 Can or Case 
 
 AMOUNT 
 
 5 
 
 
 
 
 
 ^ 
 *t 
 
 ? e 
 
 O 
 
 $ 
 
 
 8 
 10 
 
 
 
 
 
 ....^.... 
 
 
 y^\ 
 
 V 
 
 V 
 
 ^xr- 
 
 
 
 c v 
 
 ^y- 
 
 Total to Collect 
 
 Claims for errors, loss or damage, must be promptly made 
 in writing to Agent, accompanied by original paid freight 
 bill. 
 
 Received payment for the Railroad: 
 
 192 
 
 Agent 
 
R. A. O. A. Standard Form No. 17-B 
 
 Size 5Vfex8 inches. 
 (This form to b printed OH white paper) 
 
 RR 
 
 WAYBILL FOR MILK AND CREAM TRAFFIC 
 AGENT'S COPY 
 
 WAYBILL NO. 
 
 Seal Record 
 
 Car No 
 
 Prom 
 
 Shipper .... 
 
 Consignee 
 
 Train No. : Date 
 
 To.... 
 
 COLLECT 
 
 GAL. 
 
 MILK 
 
 SKIMMED 
 MILK 
 
 BUTTER 
 MILK 
 
 CREAM 
 
 POT 
 CHEESE 
 
 Condensed 
 Milk 
 
 Rate per 
 Can or Case 
 
 AMOUNT 
 
 5 
 
 
 
 
 
 
 
 t 
 
 
 8 
 
 
 
 
 <i 
 
 ....i\. 
 
 > 
 
 |V 
 
 
 10 
 
 
 
 
 V 
 
 )> 
 
 
 
 
 
 
 Cj 
 
 O 
 
 w-^ 
 
 
 Total to C 
 
 :ollect 
 
 
 Consignor Agent 
 
 As per Conditions on back hereof. 
 
R. A. O. A. Standard Form No. 17-C 
 
 Size 5Msx8 inches. 
 (This form to be printed on white paper) 
 
 RR 
 
 WAYBILL FOR MILK AND CREAM TRAFFIC 
 AUDITOR'S ADVICE 
 
 WAYBILL NO. 
 
 Seal Record 
 
 Car No. Train No. .Date 
 
 Prom To 
 
 Shipper >. , 
 
 Consignee ~ 
 
 COLLECT 
 
 GAL. MILK SK , M k P B VI r F CREAM *"\ C ^ d I - *' AMOUNT 
 
 MILK MILK CHEESE | Milk Can or Case 
 
 ^J* 
 
 & V 
 J \ J^ 
 
 O~v^- 
 Total to Collect 
 
 Agent 
 
 Agents must forward this copy to 
 Auditor Passenger Accounts daily. 
 
R. A. O. A. S'andard Form No. 17-D 
 
 Size O'.'jjxS inches. 
 (This form to be printed on white pai>>-rl 
 
 RR 
 
 SHIPPER'S RECEIPT 
 FOR MILK AND CREAM TRAFFIC 
 WAYBILL NO. 
 
 Seal Record 
 
 Car No. ...Train No.. Date 
 
 Prom _ To 
 
 Shipper 
 
 Consignee ; . . 
 
 COLLECT 
 
 GAL. 
 
 MILK 
 
 SKIMMED 
 MILK 
 
 BUTTER 
 MILK 
 
 CREAM 
 
 POT 
 CHEESE 
 
 Condensed 
 Milk 
 
 Rate per 
 Can or Case 
 
 AMOUNT 
 
 5 
 
 
 
 
 ^r^ ^ 
 
 
 .. -_] 
 
 k 
 
 
 8 
 
 
 
 
 
 
 A 
 
 
 
 
 
 
 
 ^L 
 
 V^ 
 
 
 
 
 10 
 
 
 
 
 \ ? 
 
 & 
 
 
 
 
 <\VJ-- % 
 
 Total to Collect 
 
 Received for Shipment the above described property. 
 
 Time .... Date 
 
 Agent 
 
R. A. O. A. Standard Form No. IS 
 
 Size 5>6x8 inches. 
 (This form to be printed on yellow paper) 
 
 RR 
 
 WAYBILL FOR MILK AND CREAM TRAFFIC 
 ORIGINAL 
 
 WAYBILL NO. 
 
 Seal Record 
 
 Car No. Train No. Date 
 
 Prom , To 
 
 Shipper : 
 
 Consignee 
 
 PREPAID 
 
 GAL. 
 
 MILK 
 
 SKIMMED 
 MILK 
 
 BUTTER 
 MILK 
 
 CREAM 
 
 POT 
 CHEESE 
 
 Condensed 
 
 Milk 
 
 Rate per 
 Can or Case 
 
 AMOUNT 
 
 5 
 
 
 
 
 
 
 *& 
 
 ^ 
 
 
 8 
 
 
 
 
 
 o 
 
 ]g 
 
 P^ 
 
 
 10 
 
 
 
 1C 
 
 33 
 
 [ V 
 
 
 
 * 
 
 
 Total Collected 
 
 Shipment checked and found correct 
 
 Train 
 
 Baggageman RECEIVED in good COn- 
 
 Baggage dition Shipment as above, 
 
 Master Date.... 
 
 Exceptions to be Noted 
 
 Consignee 
 
 Per. 
 
R. A. O. A. Standard Form No. 1$-A 
 
 Size 5Vfex8 inches. 
 (This form to b printed on yellow paper) 
 
 DELIVERY NOTICE 
 FOR MILK AND CREAM TRAFFIC 
 WAYBILL NO. 
 
 .RR Co. Dr. 
 
 Seal Record 
 
 Car No. Train No 
 
 From 
 
 Shipper 
 
 Consignee 
 
 .Date. 
 
 .To. 
 
 PREPAID 
 
 GAL. 
 
 MILK 
 
 SKIMMED 
 MILK 
 
 BUTTER 
 MILK 
 
 CREAM 
 
 POT 
 CHEESE 
 
 Condensed 
 Milk 
 
 Rate per 
 Can or Case 
 
 AMOUNT 
 
 5 
 
 
 
 <c 
 
 
 
 ^ 
 
 vD 
 
 
 8 
 
 
 
 ^ 
 
 ^ 
 
 * 
 
 ) 
 
 % 
 
 t^ 
 
 
 10 
 
 
 
 
 
 *-' 
 
 Total Collected 
 
 Claims for errors, loss or damage, must be promptly made 
 in writing to Agent, accompanied by Shipper's receipt for 
 charges paid. 
 
 Shipment delivered: 
 
 132. 
 
 .Agent 
 
 
R. A. O. A. Standard Form No. 18-B 
 
 Size 5%x8 inches. 
 (This form to be printed on yellow paper) 
 
 .RR 
 
 WAYBILL. FOR MILK AND CREAM TRAFFIC 
 
 AGENT'S COPY 
 
 WAYBILL NO. 
 
 Seal Record 
 
 Car No..... Train No. 
 
 Date 
 
 Prom. 
 
 To. 
 
 Shipper. 
 Consignee .. 
 
 PREPAID 
 
 GAL. 
 
 MILK 
 
 SKIMMED 
 MILK 
 
 BUTTER 
 MILK 
 
 CREAM 
 
 POT 
 CHEESE 
 
 Condensed 
 Milk 
 
 Rate per 
 Can or Case 
 
 AMOUNT 
 
 5 
 
 
 
 
 
 
 t^ 
 
 t> 
 
 
 8 
 
 
 
 
 
 <H) 
 
 N! 
 
 ....^^ ... 
 
 i, 
 
 
 10 
 
 
 
 r 
 
 i^ 
 
 d 
 
 > 
 
 
 
 
 
 i 
 
 ? v 
 
 ^ 
 
 
 Total Co 
 
 Ilectod 
 
 
 Consignor Agent 
 
 As per Conditions on back hereof. 
 
R. A. O. A. Standard Form No. 18-C 
 
 Size 5V4x8 inches. 
 (This form to be printed on yellow paper) 
 
 RR 
 
 WAYBILL FOR MILK AND CREAM TRAFFIC, 
 
 AUDITOR'S ADVICE 
 WAYBILL NO. 
 
 Seal Record 
 
 Car No. Train No. Date 
 
 Prom To .". 
 
 Shipper 
 
 Consignee .- 
 
 PREPAID 
 
 GAL. 
 
 MILK 
 
 SKIMMED 
 MILK 
 
 BUTTER 
 MILK 
 
 CREAM 
 
 POT 
 CHEESE 
 
 Condensed 
 Milk 
 
 Rate per 
 Can or Case 
 
 AMOUNT 
 
 5 
 
 
 
 
 
 
 <& 
 
 \> 
 
 
 6 
 
 
 
 
 
 <n> 
 
 ^ " 
 K 
 
 i V 
 
 
 10 
 
 
 
 *r 
 
 .V; 
 
 Y 
 
 > 
 
 
 
 
 ' 
 
 1 
 
 9$ 
 
 ^ 
 
 
 Tola! Co 
 
 Uected 
 
 
 Agent 
 
 Agents must forward this copy to 
 Auditor Passenger Accounts da.ily 
 
R. A. O. A. Standard Form No. 18-D 
 
 Size 5Ms-x8 inches. 
 (This form to lie printed on yellow paper) 
 
 .RR 
 
 SHIPPER'S RECEIPT 
 
 FOR MILK AND CREAM TRAFFIC 
 WAYBILL NO. 
 
 Seal Record 
 
 Car No. Train No. Date 
 
 Prom . .'. To 
 
 Shipper 
 Consignee 
 
 PREPAID 
 
 GAL. 
 
 MILK 
 
 SKIMMED 
 MILK 
 
 BUTTER 
 MILK 
 
 CREAM 
 
 POT 
 CHEESE 
 
 Condensed 
 Milk 
 
 Rate per 
 Can or Case 
 
 AMOUNT 
 
 5 
 
 
 
 
 
 
 
 ^ 
 
 
 8 
 
 
 
 
 
 *f*^\ 
 
 ^ 
 
 V 
 
 i. 
 
 
 10 
 
 
 
 
 ^ 
 
 V 
 
 ^ 
 
 
 
 
 
 
 ^ 
 
 \ \^y 
 
 4 
 
 
 
 
 
 
 1 
 
 ? v 
 
 ^ 
 
 
 Totaj Co 
 
 llected 
 
 
 Received payment for the Railroad: 
 
 192 
 
 Agent 
 
R. A. O. A. Standard Form No. 19 
 Size 9Vxl4 inches. 
 
 .RAILROAD. 
 
 AGENT S ABSTRACT CF MILK AND CREAM SHIPMENTS AND EMPTY CANS FORWARDED 
 STATION MONTH AGENT 
 
 
 MILK 
 
 CREAM 
 
 ; 
 
 
 
 M 
 
 ILK 
 
 Cf 
 
 IEAM 
 
 |j 
 
 2 FOR USE 
 <J IN AUDIT 
 <j OFFICE 
 
 I! 
 
 NO. 
 
 
 < 
 
 
 n 
 
 < 
 o 
 
 CD 
 
 1 10 GAL 
 
 < 
 
 
 
 < 
 
 c 
 
 gj 
 
 
 NO. 
 
 
 J 
 
 < 
 
 tt> 
 
 J 
 < 
 V> 
 
 
 
 < 
 
 
 2 
 
 j 
 < 
 
 
 in 
 
 J 
 < 
 
 
 
 
 1 10 OAL 
 
 PREPAID 
 
 SHIPMENTS 
 
 
 
 
 
 
 
 
 
 
 COLLECT 
 
 SHIPMENTS 
 
 
 
 
 
 
 | 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ] 
 
 
 
 
 
 
 
 i 
 
 
 
 
 
 
 
 
 
 
 CARRIED FORWARD 
 
 
 
 
 
 ! 
 
 To be prepared from Quadruplicate Copies of Waybills Form and forwarded not later than 
 
 3rd of each month to Auditor Passenger Accounts with Local Ticket Report, the total of this Abstract 
 o be taken to account as a separate item in recapitulation of Local Ticket Report. 
 
 Auditor Passenger Accounts. 
 
R. A. O. A. Standard Form No. 20 
 Size 9^4x14 inches. 
 
 .RAILROAD. 
 
 AGENT'S ABSTRACT OF MILK AND CREAM SHIPMENTS RECEIVED 
 STATION MONTH AGENT 
 
 WAYBILL 
 NO. 
 
 FORWARDING 
 STATION 
 
 MILK 
 
 
 CREAM 
 
 91 
 U 
 (A 
 
 U 
 
 AMOUNT 
 
 WAYBILL 
 NO. 
 
 
 MILK 
 
 CREAM 
 
 0) 
 
 u 
 
 l/> 
 
 < 
 u 
 
 AMOUNT 
 
 J 
 
 
 i 
 
 
 
 J 
 (3 
 
 J 
 
 
 
 n 
 
 J 
 
 
 
 CO 
 
 10 GAL. 
 
 FORWARDING 
 STATION 
 
 J 
 O 
 
 J 
 O 
 
 J 
 e 
 
 * 
 
 J 
 O 
 
 GAL. 
 
 
 
 
 
 
 
 PREPAID 
 
 SHIPMENTS 
 
 
 
 
 
 
 
 
 
 
 COLLECT 
 
 SHIPMENTS 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 CARRIED FOR 
 
 WARD 
 
 
 
 
 
 
 
 
 
 
 
 
 To be forwarded to Auditor Passenger Accounts on 3d of each month listing all Waybills *orna 
 
 ...RECEIVED, with shipments up to 2d day of current month. Original copy of Waybills bearing 
 
 consignee's receipt should accompany this. If shipments are Prepaid show "Prepaid" in amount column, 
 otherwise enter amount collected and carry total as separate item to recapitulation of Local Ticket Report. 
 
 Auditor Passensrer Accounts. 
 
d -8 
 
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 This date must not be 
 
 Class 
 
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 ite name of destination. 
 
 i line 
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DISBURSEMENT INDEX 
 
 PARAGRAPH 
 
 Abstracts of expenditures under authorities, form for 541 
 
 Accounting, correct, for car repair bills and vouchers 496 
 
 department to receive copy of invoices, arrangements for . . . 675 
 
 work should be handled by, reasons for 498 
 
 work done by accounting department, reasons for 498 
 
 audit office 496 
 
 mechanical department 498 
 
 Accounts designated by numbers in accounting by machines .... 468 
 
 expense, of employees 663 
 
 payment of 664 
 
 plan for payment of .' 524 
 
 for reclaimed material .- 463 
 
 material, adjusted to basis of inventory . . . . 562 
 
 personal expense, standard form for 522, 523 
 
 primary, check of charges to 493 
 
 Adding and listing machines, uses and operation of 596, 597 
 
 machine attachment to typewriter 608 
 
 machines, non-listing, uses and operation of 604 
 
 Addition and betterment accounting, forms prescribed by 
 
 R. A. O. A 532, 533 
 
 accounting, forms prescribed in Valuation Order No. 3 ..... 530, 531 
 
 expenditures, importance of accurate accounting for 561 
 
 expenditures, plan for record of 545-560 
 
 projects, bills furnished by contractors on carriers' forms . . . 544 
 
 Additions to purchase invoices 573 
 
 Addressing machines 624 
 
 Advantages of bill register and index 678 
 
 of machines in accounting work 489 
 
 Agents, payment of bills by 662 
 
 Air tubes for telegrams and special letters 633 
 
 Application of machines to work 474 
 
 of mandatory rules 433 
 
 Appointment of arbitration committee 444 
 
 Appointment of substitutes on Arbitration Committee 445 
 
 Apportionment of arbitration fee among carriers 460 
 
 Arbitration cases, statements for 450 
 
 claim, forwarding 455, 456 
 
 method of submission 455, 456 
 
 refusal to submit statement for 453 
 
 claims, preferred attention by carriers 454 
 
 Committee, appointment of 444 
 
 decision of 448 
 
 309 
 
310 DISBURSEMENT INDEX 
 
 PARAGRAPH 
 
 Arbitration Committee, duties of 447 
 
 equity powers of 448 
 
 lack of cause of action by 449 
 
 notification of decision by 459 
 
 refusal to abide by decisions of 443 
 
 substitutes on 445 
 
 fee 457 
 
 apportionment among carriers 460 
 
 in arbitration without cause 449 
 
 fund, disposition of -. 458 
 
 procedure 459 
 
 witnout cause, arbitration fee in . 449 
 
 work, completion of 446 
 
 Arbitrators, correspondence with 452 
 
 Arrangements for receipt of invoices by accounting department. . 675 
 
 Attachment on typewriter for adding 608 
 
 Attention, preferred, to arbitration claims by carriers 454 
 
 Audit office, accounting work done by 496 
 
 Authorities for expenditures, form for report of disbursements 
 
 under 534 
 
 record of expenditures under 541 
 
 Authority for expenditure, method of handling 536 
 
 Authori/ation blank for loss and damage claims ....'. 434 
 
 Balance for vouchers audited 508 
 
 of cards and records in card system 483 
 
 sheets for stock material 586 
 
 Balances, per diem, drafts for 437 
 
 reports of 437 
 
 settlement for 436 
 
 Basis for prices in sales of materials 585 
 
 of inventory, adjustment of material accounts to 562 
 
 Bells, call, and buazers 645 
 
 Betterment and addition expenditures, importance of accurate 
 
 accounting for 561 
 
 projects, bills furnished by contractors on carriers' forms .... 544 
 
 expenditures, plan for record of 545-560 
 
 accounting, forms prescribed by R. A. O. A 532, 533 
 
 forms prescribed in Valuation Order No. 3 530, 531 
 
 Bill blank, standard form for 435 
 
 register and index, advantages of 678 
 
 Bills and vouchers, numbers for 656, 657, 658 
 
 preparation of 659 
 
 outstanding, reconcilement of 485 
 
 and invoices, skeletonized 667 
 
 car repair, and vouchers, correct accounting for 496 
 
DISBURSEMENT INDEX 311 
 
 PARAGRAPH 
 
 Bills, car repair, correct preparation of 497, 499 
 
 plan for handling 499 
 
 checked against register for duplication 675 
 
 collectible, skeletonized 667 
 
 for car repairs by foreign lines, handling of 503 
 
 for addition and betterment projects furnished on carriers' 
 
 forms by contractors 544 
 
 for material transferred 576 
 
 joint facility, summary of distribution of charges on ...... 441 
 
 paid by agents 662 
 
 recurring, index and register form for 676 
 
 uses of register of . ; 677 
 
 registration of, form for , 674 
 
 rendered to carriers, form for . 673 
 
 rendering in duplicate 438 
 
 statement of, to accompany tracer 439 
 
 to be forwarded to accounting department, arrangements for 675 
 
 unpaid, information on tracer for 440 
 
 tracers for 439 
 
 Binders 644 
 
 Blank, authorization^ for loss and damage claims 434 
 
 bill, standard form for 435 
 
 for voucher 679 
 
 Blanks for disbursement work 680 
 
 skeletonized 667 
 
 Blotter, extension of to show sources of charges 494 
 
 form of 493 
 
 used for comparison 493 
 
 Blotters used for detection of errors in distribution 495 
 
 Books distributed by trucks 642 
 
 Book, standard price, for materials 570 
 
 Briefs for arbitration cases 450 
 
 Bring-up file 672 
 
 Bureau, central, for computing machine work 593 
 
 for transcription 615 
 
 filing, central 671 
 
 Buzzers and call bells 645 
 
 Cabinets, vertical steel 670 
 
 Calculating tables, kinds and uses 653 
 
 Calculator, lumber , 653 
 
 Call bells and buzzers 645 
 
 Cancelling machines 632 
 
 Card index file, visible 651 
 
 Card-punching machines 613 
 
 Cards for rail and ties in transit . . 666 
 
312 DISBURSEMENTINDEX 
 
 PARAGRAPH 
 
 Car repair bills and vouchers, correct accounting for 496 
 
 by foreign lines, handling of 503 
 
 correct preparation of 497, 499 
 
 plan for handling 499 
 
 repair card writers, supervision of 502 
 
 repairs, compilation of cost data in connection with 504 
 
 service, settlement for 436 
 
 Card punching system, equipment for 471 
 
 system of distributions, numbers for accounts in : . . 512 
 
 system, elimination of detailed records by 484 
 
 writers, repair car, supervision of 502 
 
 Cards balanced against records in card system : 483 
 
 charges and credits posted from 513 
 
 colored, used in machine systems 470 
 
 errors in punching t 472 
 
 method of deducting credits from 492 
 
 method of punching 469 
 
 punched from division reports. 479 
 
 repair, prices on 501 
 
 writing up 501 
 
 used in punching systems 470 
 
 Care of records 670 
 
 Carriers and arbitrators, communications between 452 
 
 bills, form for rendering 673 
 
 bound by mandatory rules 433 
 
 mail, for inter-office communications 649 
 
 Cars, foreign, placed on repair tracks, record of 500 
 
 time of delay for repairs 505 
 
 repaired, foreign, inspection of record of 500 
 
 Cases for pay rolls 650 
 
 Cash discounts deducted from purchase invoices 572 
 
 Casualty statistics compiled by machine 477 
 
 Cause of action by Arbitration Committee, lack of 449 
 
 Central bureau for computing machine work 593 
 
 for transcription 615 
 
 Centralization of computing machine work 593 
 
 Central filing bureau 671 
 
 Charges and credits posted from cards 513 
 
 incident to reclamation 463 
 
 numbers indicating class of service 654 
 
 prepayment of, on arbitration papers forwarded 456 
 
 sources of, blotter extension to show 494 
 
 to primary accounts, check of 493 
 
 transferred to office having charge of accounting 535 
 
 transportation, on material 575 
 
DISBURSEMENT INDEX 313 
 
 PARAGRAPH 
 
 Charts used in connection with non-listing computing machines. . 
 
 Check of charges to primary accounts 
 
 protectors 631 
 
 voucher, handling of 
 
 Checking of bills against register for duplication 675 
 
 Chute, mail 636 
 
 Claim, arbitration, forwarding 455, 456 
 
 method of submission 455, 456 
 
 refusal to submit statement for 
 
 authorization blank, for loss and damage claims 434 
 
 Claims, arbitration, preferred attention by carriers 454 
 
 Class of service of charge indicated by numbers 654 
 
 Classification and prices of materials and supplies 569 
 
 of material for inventory 563 
 
 Clay duplicator 621 
 
 Clerical work in connection with car repair bills 501 
 
 Clocks, time 641 
 
 Clock time daters 628 
 
 Collectible bills, skeletonized 667 
 
 Color schemes for cards in machine systems 470 
 
 Committee, arbitration, appointment of 444 
 
 decision of 448 
 
 duties of 447 
 
 equity powers of 448 
 
 lack of cause of action by 449 
 
 notification of decision by 459 
 
 refusal to abide by decisions of 443 
 
 substitutes on 445 
 
 Communications between carriers and arbitrators 452 
 
 inter-office, mail carriers for 649 
 
 Compensation of employees, use of machines in reports of 481 
 
 Compilation of cost of ice and salt for perishable freight, instruc- 
 tions for 529 
 
 Completion of arbitration work 446 
 
 Computing machine and typewriter combined 609 
 
 machines, non-listing, charts used in connection with 592 
 
 non-listing, uses of 591 
 
 Computer, freight tax ' 653 
 
 Condensing sheet for operating expenses 521 
 
 for vouchers audited by operating divisions, form for 519 
 
 for vouchers audited, form for 511 
 
 for vouchers audited, use of 513 
 
 Contractors furnishing bills on carriers' forms for addition and 
 
 betterment projects 544 
 
 Copies of original reports, uses of 540 
 
314 
 
 DISB URSEMHNT INDEX 
 
 Copy holder, line-a-time 
 
 Correct accounting for car repair bills and vouchers 
 
 responsibility and supervision for 
 
 Correctness of punching system, verification of 
 
 Cost data in connection with car repairs, compilation of 
 
 data, shop, compiled by machines 
 
 of ice and salt for perishable freight, instructions for com- 
 pilation of 
 
 on perishable freight, compilation of 
 
 on perishable freight, form for reporting 
 
 . of reclaimed material 
 
 Course for training operators for computing machines 
 
 Credit memoranda deducted from purchase invoices 
 
 Credits and charges, posted from cards 
 
 and debits distributed by machines 
 
 deduction in machine accounting 
 
 Cyclometer on typewriter 
 
 Cylindrical shaving machines 
 
 PARAGRAPH 
 612 
 496 
 497 
 483 
 504 
 476 
 
 529 
 
 527 
 
 526 
 
 464 
 
 595 
 
 572 
 
 513 
 
 474 
 
 492 
 
 611 
 
 614 
 
 slide rule, description and uses 605, 606 
 
 Damage and loss claim authorization Hank 434 
 
 deducted from purchase invoices 572 
 
 to material 583 
 
 to stock material 584 
 
 Daters, clock time 62ft 
 
 Date mandatory rules are effective 433 
 
 Dating and numbering machines, combined 627 
 
 Debits and credits, distribution by machines 474 
 
 Decision of Arbitration Committee 448 
 
 by Arbitration Committee, notification of 459 
 
 Decisions of the Arbitration Committee, refusal to abide by 443 
 
 Deduction of credits in machine accounting 492 
 
 Deductions from purchase invoices 572 
 
 Definition of reclaimed material 462 
 
 of second-hand material 461 
 
 Delay of foreign cars for repairs, time of 505 
 
 Department, accounting, work should be handled by, reasons for. 498 
 
 Dermatype stencils ; 618 
 
 Destruction of stock material 584 
 
 Detection of errors in distribution, blotters used for. 495 
 
 Devices, mechanical, in disbursement work 465 
 
 investigation of use of 466, 467 
 
 used in disbursement accounting 590 
 
 Dictating and transcribing machines 614 
 
 Dictograph interconversing system 647 
 
 Differences in classes of material in inventory, distribution of . . . 564 
 
DISBURSEMENTINDEX 315 
 
 PARAGRAPH 
 
 Disadvantages of machines in accounting work 490, 491 
 
 Disbursements under authorities for expenditures, form for report 
 
 of 534 
 
 form for abstracts of 541 
 
 Discounts, cash, deducted from purchase invoices 572 
 
 Distribution data of voucher registers 509 
 
 errors in, blotters used for detection of 4)5 
 
 of books by truck 642 
 
 of debits and credits by machines 474 
 
 of differences in classes of material in inventory 564 
 
 total charges, summary of on joint facility bills 441 
 
 omitted from register of vouchers audited 517 
 
 on register of vouchers audited 516 
 
 on vouchers posting 511 
 
 to primary accounts on voucher register 517 
 
 card system of. numbers for accounts 512 
 
 Distributor, radial 629 
 
 Divisional accounting plan, detail of expednitures for 539 
 
 Division and multiplication machines, kinds of 600, 601, 602 
 
 operators for 603 
 
 machines, operation of 598 
 
 uses of 599 
 
 reports, cards punched from 479 
 
 Drafts for per diem balances 437 
 
 Duplicate copies of bills 438 
 
 Duplicating machine, skeletonizing blanks 667 
 
 Duplication, prevention by checking bills against register 675 
 
 Duplicator, clay 621 
 
 gelatine 620 
 
 mimeograph 617 
 
 Duties of Arbitration Committee 447 
 
 Economy effected in use of copies of original reports 540 
 
 Electric elevator, automatic 634 
 
 mail elevator 635 
 
 sealing wax pot 637 
 
 sorting machines 613 
 
 Elevator, electric automatic 634 
 
 mail, electric 635 
 
 Elimination of detailed records by card system 484 
 
 Employees and their compensation, use of machines in reports of 481 
 
 expense accounts 663 
 
 time assembled by machines for payrolls 476 
 
 Equipment employed in machine accounting 473 
 
 for card p. inching system 471 
 
 record compiled by machines 478 
 
316 DISBURSEMENT INDEX 
 
 PARAGRAPH 
 
 Equity powers of Arbitration Committee 448 
 
 Erroneous shipments deducted from purchase invoices. 572 
 
 Errors in distribution, detection of, blotters used for 495 
 
 in punching cards 472 
 
 in weight, added to purchase invoices 573 
 
 Expenditure, method of handling authority for 536 
 
 addition and betterment, plan for record of 545-560 
 
 authorities for, form for report of disbursements under 534 
 
 detailed for divisional accounting plan 539 
 
 record of 537 
 
 under authorities, form for abstracts of 541 
 
 under authorities, record of 541 
 
 uses of various forms in records of 542, 543 
 
 Expense accounts of employees 663 
 
 payment of 664 
 
 personal, standard form for 522, 523 
 
 plan for payment of 524 
 
 roll for stations, settlement for 662 
 
 Expenses, operating, condensing sheet for 521 
 
 Facility bills, joint, summary of distribution of charges on 441 
 
 Fasteners, paper 639 
 
 Fee, arbitration 457 
 
 apportionment among carriers 460 
 
 in arbitration without cause 449 
 
 File, bring-up 672 
 
 visible card index 65 1 
 
 Files, suspense . . 672 
 
 Filing bureau, central 671 
 
 Flat writing, typewriter for 610 
 
 Foreign cars placed on repair tracks, record of 500 
 
 cars repaired, inspection of record of 500 
 
 cars, time of delay for repairs 505 
 
 line bills for car repairs, handling of 503 
 
 Form for abstracts of disbursements under authorities for ex- 
 penditures 541 
 
 for bill blank, standard 435 
 
 for condensing sheet for vouchers audited 511 
 
 for index and register of recurring bills 676 
 
 for personal expense account 522, 523 
 
 for register and index of miscellaneous bills 674 
 
 for register of vouchers audited % 506, 514 
 
 for rendering bills to carriers 673 
 
 for reporting cost of ice and salt on perishable freight 526 
 
 letters 668 
 
 of voucher. . 679 
 
DISBURSEMR\Tl\'DEX 317 
 
 PARAGRAPH 
 
 Form for vouchers audited condensing sheet by operating divisions 5 19 
 Forms for addition and betterment accounting, in Valuation 
 
 Order No. 3 530, 531 
 
 for addition and betterment accounting prescribed by 
 
 R. A. O. A 532, 533 
 
 for disbursement work 680 
 
 for records of expenditures, uses of 542, 543 
 
 standard mimeographed letter 669 
 
 Freight allowances added to purchase invoices 573 
 
 tax computer 653 
 
 Fund, arbitration, disposition of 458 
 
 Gang punch machines 472 
 
 Gelatine duplicator 620 
 
 Ice and salt delivered in bunker cars, information of 528 
 
 on perishable freight, compilation of cost of 527 
 
 form for reporting cost of 526 
 
 instructions for compilation of cost of 529 
 
 Icing facility complete operated by carrier, reporting cost 529 
 
 Importance of accurate accounting for addition and betterment 
 
 expenditures 561 
 
 Index and register for recurring bills, form for. . 676 
 
 of bills, advantages of 678 
 
 of miscellaneous bills, form foi 674 
 
 card file, visible 65 1 
 
 to vouchers of register 508 
 
 Information on register of audited vouchers 515 
 
 Inspection of record of foreign cars repaired 500 
 
 Instructions for compilation of cost of ice and salt for perishable 
 
 freight 529 
 
 Interconversing system, dictograph 647 
 
 Inter-office communications, mail carriers for 649 
 
 telephones .- 647 
 
 Interroad Disbursement Accounting Arbitration Committee, 
 
 appointment of 444 
 
 Inventories, prices applied to material 589 
 
 Inventory, basis of, adjustment of material accounts to 562 
 
 distribution of differences in classes of material 564 
 
 of material and supplies 588 
 
 material classification for 563 
 
 Investigation of use of mechanical devices 466, 467 
 
 Invoice, purchase, information shown on 574 
 
 Invoices and bills skeletonized . 667 
 
 forwarded to accounting department, arrangements for 675 
 
 purchase, additions to 573 
 
 checking of 571 
 
318 DISBURSEMENT INDEX 
 
 PARAGRAPH 
 
 Invoices, purchase, deductions from 572 
 
 transfer 5/6 
 
 Joint facility bills, summary of distribution of charges on 441 
 
 Labor and material disbursed, detailed records of 538 
 
 used in reclamation, charging of 463 
 
 Lack of cause of action by Arbitration Committee 449 
 
 Letter forms, standard mimeographed 669 
 
 Letters, form 668 
 
 special, air tubes for 633 
 
 transcribed, price of 616 
 
 Line-a-time machine 612 
 
 Listing and adding machines, uses and operation of 596, 597 
 
 Loss and damage claim authorization jblank 434 
 
 deducted fromjpurchasejnvoices 572 
 
 to material 583 
 
 to stock material 584 
 
 Lumber calculator 653 
 
 Machine accounting, equipment employed in 473 
 
 computing, and typewriter combined 609 
 
 operators used in preparation jDf.voucher registers 507 
 
 system, cards used^in 470 
 
 Machines, adding, uses and operation of 596, 597 
 
 addressing 624 
 
 advantages in accounting work 489 
 
 cancelling 632 
 
 card-punching 613 
 
 cylindrical shaving 614 
 
 dating and numbering combined 627 
 
 dictating and transcribing 614 
 
 disadvantages in accoundng work 490, 491 
 
 duplicating 617, 620, 621, 622, 623 
 
 electric sorting 613 
 
 for multiplication and division, kinds of 600, 601, 602 
 
 operation of 598 
 
 operators for 603 
 
 uses of 599 
 
 gang punch 472 
 
 kinds utilized in accounting 473 
 
 listing, uses and operation of 596, 597 
 
 non-listing adding, uses and operation of 604 
 
 non-listing computing, charts used in connection with 592 
 
 uses of 591 
 
 numbering 626 
 
 records maintained by use of 482 
 
 required in accounting .... 473 
 
DISBURSEMENT INDEX 319 
 
 PARAGRAPH 
 
 Machines, results obtained from use of 487, 488 
 
 sealing; 637 
 
 sorting, rented from manufacturers 472 
 
 stamping 637 
 
 statistics compiled by use of 486 
 
 tabulating 613 
 
 tabulating, rented from manufacturers 472 
 
 used in distribution of debits and credits 474 
 
 used in 'preparation of payrolls 480 
 
 use of number symbols in accounting with 468 
 
 work applied to 474 
 
 work, computing, centralized 593 
 
 computing, training operators for 5^4 
 
 Mail carriers for inter-office communications 649 
 
 chute 636 
 
 elevator, electric 635 
 
 opener 625 
 
 Mandatory rules, carriers bound by 433 
 
 date effective 433 
 
 procedure for changing 442 
 
 refusal to comply with 443 
 
 Manufacture, material in course of, accounting for 581 
 
 material issued from stock for use in 577 
 
 Material accounts, adjusted to basis of inventory ' 562 
 
 and labor disbursed, detailed records of 538 
 
 used in reclamation, charging of 463 
 
 and stocks, supervision of 565 
 
 and supplies, inventory of 588 
 
 and supplies transferred 580 
 
 classification for inventory 563 
 
 classified statement of . . . , 587 
 
 damage to 583 
 
 in course of manufacture, accounting for 581 
 
 issued, charging for 579 
 
 issued from stock for use in manufacture 577 
 
 issued on shop orders 577 
 
 loss of 583 
 
 obsolete, accounting for 582 
 
 reclaimed, accounts for 463 
 
 charging of 464 
 
 cost of '. 464 
 
 definition of 462 
 
 released, accounting for 578 
 
 returned to stock 578 
 
 scrao, accounting for 578 
 
320 DISBURSEMENT IX DEX 
 
 PARAGRAPH 
 
 Material secondhand, accounting for 578 
 
 t definition of 461 
 
 stock, balance sheets for 586 
 
 loss and damage to 584 
 
 transfer 576 
 
 transferred, bills for 576 
 
 transportation charges on 575 
 
 Materials and supplies, accounting for 567, 568 
 
 charging out at cost 570 
 
 classification and prices of rf 569 
 
 standard price book for 570 
 
 accounting for sales of 585 
 
 basis for prices in sales of 585 
 
 Mechanical department to handle accounting work 498 
 
 devices in disbursement work 465 
 
 investigation of use of 466, 467 
 
 used in disbursement accounting 590 
 
 Method of forwarding arbitration papers 456 
 
 Mimeograph duplicator 617 
 
 Mimeographed standard letter forms 669 
 
 Multigraph 622 
 
 Multiplication and division machines, kinds of 600. 601, 602 
 
 machines, operation of 598 
 
 and division machines, operators for 603 
 
 macnines, uses of 59V 
 
 Non-listing adding machines, uses and operation of 604 
 
 computing machines, charts used in connection with 592 
 
 uses of 591 
 
 Notice of change in rules 442 
 
 Notification of decision by Arbitration Committee 459 
 
 Number symbols in use of machines in accounting 468 
 
 Numbering and dating machines, combined 627 
 
 machines 626 
 
 papers for arbitration claims 451 
 
 Numbers for accounts in card system of distributions 512 
 
 for bills and vouchers 656, 657, 658 
 
 for indicating class of service of charges 654 
 
 for train runs 655 
 
 Obsolete material, accounting for 582 
 
 Office, audit, accounting work done by 496 
 
 Opener, mail 625 
 
 Operating divisions, form for condensing sheet of vouchers audited 
 
 for 519 
 
 expenses, condensing sheet for 521 
 
 Operators for multiplication and division machines 603 
 
DISBURSEMENT INDEX 321 
 
 PARAGRAPH 
 
 Operators, machine, used in preparation of voucher registers .... 507 
 
 student course for training for computing machine work. . . . 595 
 
 training for computing machine work 594 
 
 Orders, shop, for material 577 
 
 Outstanding bills and vouchers, reconcilement >f 485 
 
 Over shipments added to purchase invoices 573 
 
 Paper fasteners 639 
 
 punch 643 
 
 Papers for arbitration claims, numbering 45 1 
 
 voucher, filing of . 670 
 
 Payment for car services 436 
 
 for per diem balances 436 
 
 of bills by agents 662 
 
 of expense accounts 664 
 
 plan of 524 
 
 quick, ticket for 665 
 
 Pay roll cases 650 
 
 preparation of 660 
 
 semi-monthly 661 
 
 use of machines in connection with 480 
 
 Pencil sharpeners 638 
 
 Per diem balances, drafts for 437 
 
 reports of 437 
 
 settlement for 436 
 
 Perishable freight, compilation of cost of ice and salt for 527 
 
 form for reporting cost of ice and salt for 526 
 
 instructions for compilation of cost of ice and salt for 529 
 
 Personal expense accounts, standard form for 522, 523 
 
 Phonographs .' 614 
 
 Photography in duplication 623 
 
 Plan for record of addition and betterment expenditures 545, 560 
 
 Postal scales 637 
 
 Posting charges and credits from cards 513 
 
 distribution of vouchers 511 
 
 Powers, equity, of Arbitration Committee 448 
 
 Prepayment of charges on forwarding arbitration papers 456 
 
 Price book, standard, for materials 570 
 
 Prices and classification of materials and supplies 569 
 
 applied to material in inventories 589 
 
 in sales of materials, basis for 585 
 
 of letters transcribed 616 
 
 on repair cards 501 
 
 Primary accounts, check of charges to 493 
 
 distribution on voucher register 517 
 
 Printed forms 668 
 
322 DISBURSEMENT. INDEX 
 
 Procedure for changing mandatory rules 442 
 
 in arbitration 459 
 
 Protectors, check 631 
 
 Punch and requisition card, combination of 479 
 
 machines, gang 472 
 
 paper 643 
 
 Punching of cards 469 
 
 cards used in 470 
 
 system, verification of correctness of 483 
 
 Purchase invoice, information shown on 574 
 
 additions to '. 573 
 
 deductions from 572 
 
 checking of 571 
 
 Quick payment ticket 665 
 
 Radial distributor 629 
 
 R. A. O. A. forms for- addition and betterment accounting 532, 533 
 
 Rail and ties in transit, cards for 666 
 
 Received record checked with purchase invoices 571 
 
 Reclaimed material, accounts for 463 
 
 charging of 464 
 
 cost of 464 
 
 definition of 462 
 
 Reclamation, charges incident to 463 
 
 charging of labor and material used in 463 
 
 of second-hand material 461 
 
 Reconcilement of outstanding bills and vouchers 485 
 
 Record of equipment compiled by machines 478 
 
 of foreign cars repaired, inspection of 500 
 
 received, checked with purchase invoices 571 
 
 Records, cards balanced against records in card system 483 
 
 care of 670 
 
 detailed, elimination by card system 484 
 
 of labor and material disbursed 538 
 
 maintained by use of machines 482 
 
 of addition and betterment expenditures, plan for 545-560 
 
 of expenditures . 537 
 
 under authorities uses of various forms 541-543 
 
 Refusal to abide by decisions of the Arbitration Committee 443 
 
 comply with mandatory rules 443 
 
 submit statement for arbitration claim 453 
 
 Register and index for recurring bills, form for 676 
 
 and index of bills, advantages of 678 
 
 checked with bills for duplication 675 
 
 of audited vouchers, distribution omitted from 517 
 
 of audited vouchers, information on ' 515 
 
DISBURSEMENT INDEX 323 
 
 PARAGRAPH 
 
 Register of bills, recurring, uses of 677 
 
 of vouchers audited, distribution on 516 
 
 distribution to primary accounts 517 
 
 form for 506 
 
 vouchers audited, form for 514 
 
 Registers, voucher, distribution data on 509 
 
 use of machine operators in preparation of 507 
 
 Registration of bills, form for 674 
 
 Released material, accounting for 578 
 
 Repair bills, car, and vouchers, correct accounting for 496 
 
 correct preparation of 497, 499 
 
 of foreign lines, handling of 503 
 
 plan for handling 499 
 
 cards, prices on 501 
 
 card writers, car, supervision of 502 
 
 cards, writing up 501 
 
 tracks, record of foreign cars placed on 500 
 
 Repairs, car, compilation of cost data in connection with 504 
 
 delay to foreign cars in connection with 505 
 
 Reports, copies of original, use of 540 
 
 division, cards punched from 479 
 
 of employees and their compensation, use of machines in ... 481 
 
 of per diem balances 437 
 
 Requisition and punch card, combination of 479 
 
 Responsibility and supervision of correct accounting 497 
 
 Results obtained from use of machines 487, 488 
 
 Roll, expense, for stations 662 
 
 Rolls, expense, for stations, settlements for 662 
 
 pay, preparation of 660 
 
 semi-monthly 661 
 
 Rubber stamps 640 
 
 Rule, cylindrical slide, description and uses of 605, 606 
 
 Rules, mandatory, carriers bound by 433 
 
 date effective 433 
 
 procedure for changing 442 
 
 refusal to comply with 443 
 
 Runs of trains, numbers for 655 
 
 Sales of materials, accounting for 585 
 
 basis for prices in 585 
 
 Salt and ice delivered in bunker cars, information of 528 
 
 for perishable freight, instructions for compilation of cost of. 529 
 
 on perishable freight, compilation of cost of 527 
 
 form for reporting cost of 526 
 
 Saving resulting from use of machines 487, 488 
 
 Scales, postal 637 
 
324 DISBURSEMENT 
 
 PARAGRAPH 
 
 Scrap material, accounting for 578 
 
 Sealing machines 637 
 
 wax pot, electric 637 
 
 Secondhand material, accounting for 578 
 
 definition of 461 
 
 Semi-monthly payrolls 661 
 
 Service, car, settlement for 436 
 
 class of charge indicated by numbers 654 
 
 Settlement for station expense rolls 662 
 
 Sharpeners, pencil 638 
 
 Shaving machines, cylindrical 614 
 
 Sheet, condensing, for vouchers audited, use of 513 
 
 Shop cost data, compiled by machines 476 
 
 orders for material 577 
 
 Shortages deducted from purchase invoices 572 
 
 Signagraph 630 
 
 Skeletonized blanks 667 
 
 Slide rule, cylindrical, description and uses of 60$, 606 
 
 Sorting machines, electric 613 
 
 rented from manufacturers 472 
 
 Stamping machines 637 
 
 Stamps, rubber 640 
 
 Standard forms, R. A. O. A 680 
 
 letter forms, mimeographed 669 
 
 price book for materials 570 
 
 Statements, classified, of material. 587 
 
 for arbitration cases 450 
 
 for arbitration claim, refusal to submit 453 
 
 of bills to accompany tracer 439 
 
 Station expense rolls, settlement for 662 
 
 Stations expense rolls 662 
 
 Statistics, casualty, compiled by machines '. 477 
 
 compiled by use of machines 486 
 
 Steel cabinets, vertical 670 
 
 Stencils, comparison of 619 
 
 cutting of 619 
 
 dermatype 618 
 
 Stock material, balance sheets for 586 
 
 loss and damage to 584 
 
 returned to 578 
 
 used in manufacture, issue of 577 
 
 Stocks and materials, supervision of 565 
 
 Substitutes on Arbitration Committee 445 
 
 Summary of distribution of charges on joint facility bills 441 
 
 Supervision and responsibility for correct accounting 497 
 
DISBURSEMENT INDEX 325 
 
 PARAGRAPH 
 
 Supervision of car repair card writers 502 
 
 of materials and stocks 565 
 
 Supplies and material, inventory of 588 
 
 transferred 580 
 
 accounting for 567, 568 
 
 classification and prices of 569 
 
 supervision of 565 
 
 Suspense files 672 
 
 Symbols, number, in use of machines in accounting 468 
 
 Tables, calculating, kinds and uses 653 
 
 wage, uses of 652 
 
 Tabulating machines 613 
 
 rented from manufacturers 472 
 
 Telegrams, air tubes for > . 633 
 
 Telephone, inter-office 646 
 
 Ticket for quick payment 665 
 
 Ties and rail in transit, cards for 666 
 
 Time clocks. 641 
 
 daters, clock 628 
 
 of employees for payrolls, assembled by machines 476 
 
 to complete arbitration work 446 
 
 Tracer for unpaid bills, information on 440 
 
 for unpaid bills 439 
 
 Tracks, repair, record of foreign cars placed upon 500 
 
 Train runs, numbers for 655 
 
 Transcribing and dictating machines 614 
 
 Transcription in central bureau 615 
 
 of letters, prices of 616 
 
 Transfer invoices 576 
 
 of charges to office having charge of accounting r . . 535 
 
 of material 576 
 
 of material and supplies 580 
 
 Transportation charges on material 575 
 
 deducted from purchase invoices * 572 
 
 Trucks, uses of 642 
 
 Tubes, air, for telegrams and special letters 633 
 
 Typewriter and computing machine, combined 609 
 
 cyclometer 611 
 
 for flat writing 610 
 
 uses of 607 
 
 with adding machine attachment 608 
 
 Valuation Order No. 3, forms prescribed for addition and better- 
 ment accounting 530, 531 
 
 Verification of correctness of punching system 483 
 
 Visible card index file . . 65 1 
 
326 DISB URSEMENT INDEX 
 
 PARAGRAPH 
 
 Voucher^check, handling of 510 
 
 form of 679 
 
 index 508 
 
 registers, distribution data on 509 
 
 register, distribution to primary accounts 517 
 
 registers, use of machine operators in preparation of 507 
 
 skeletonized 667 
 
 papers, filing of 670 
 
 Vouchers and bills, numbers for 656, 657, 658 
 
 outstanding, reconcilement of 485 
 
 preparation of 659 
 
 and car repair bills, correct accounting for 496 
 
 audited, balance for 508 
 
 condensing sheet by operating divisions, form for 519 
 
 condensing sheet, form for 511 
 
 form for register of 506 
 
 register for, distribution on 516 
 
 form for 514 
 
 information on ; . 515 
 
 of, distribution omitted from 517 
 
 use of condensing sheet for 513 
 
 distribution on, posting 511 
 
 Wage tables, uses of 652 
 
 Wax pot, electric sealing 637 
 
 Weight, errors in, added to purchase invoices 573 
 
 Work, accounting, done by mechanical department 498 
 
 should be done by accounting department, reasons for. . 498 
 
 arbitration, completion of 446 
 
 clerical, in connection with car repair bills 501 
 
 to which machines are applied 474 
 
 Writers of repair cards, supervision of 502 
 
DISBURSEMENT MANDATORY 
 
 433. The following rules, relating to inter-road dis- 
 bursements accounts, shall be mandatory and binding upon 
 carriers who are members of the Railway Accounting Offi- 
 cers Association, operating in North America, and shall be- 
 come effective and operative as of January 1, 1922: 
 
 434. Loss and Damage Claim Authorization Blank. As 
 a means of facilitating the ready identification of the author- 
 ization blank when attached to claim papers, R. A. O. A. 
 Standard Form 200, Loss and Damage Claim Authoriza- 
 tion Blank shall be printed on salmon colored paper. 
 
 435. Standard Form of Bill Blank. Carriers must use 
 the standard form of bill blank, R. A. O. A. Standard Form 
 206, as between carriers, except for car repairs. 
 
 436. Settlement of Car Service and Per Diem Balances. 
 The settlement of. car service and per diem balances be- 
 tween carriers should be by draft on net balances, net bal- 
 ances to include the debits and credits for per diem accrued 
 in the same month ; also corrections on reports previously 
 rendered and delayed reports for previous months. 
 
 437. Reports to creditor lines shall be forwarded by 
 the 10th day of the second month following that in which 
 per diem accrued (see Rule 11, Paragraph A of American. 
 Railway Association, Current Code of Per Diem Rules) and 
 settlement thereof will be subject to draft on the 25th day 
 of the second month, i. e., the second month following that 
 in which per diem accrued. 
 
 438. Rendering Bills Collectible in Duplicate. All bills 
 against other carriers (except for car repairs) must be ren- 
 dered in duplicate. 
 
 439. Standard Form for Use in Tracing for Unpaid Bills. 
 All tracers for unpaid bills between carriers shall be accom- 
 panied by a statement of such bills on R. A. O. A. Standard 
 Form 210, rendered in duplicate, the original to be returned 
 
 327 
 
328 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 to the forwarding carrier, and the copy retained by the re- 
 ceiving carrier. 
 
 440. The description of account on the tracer must be 
 clear and concise, and that for bills covering the shipment 
 of material, must show the destination of the shipment. 
 
 441. Procedure for Changing the Rules. Any member 
 of the Association may take up with the Secretary any 
 specific suggestions for adding to or amending these rules. 
 
 442. Such communication shall be referred to the Com- 
 mittee on Disbursement Accounts for consideration and 
 report to the Association. 
 
 443. Refusing to Comply With Rules. Whenever any 
 member of the Association fails to comply with the man- 
 datory inter-road disbursement accounting rules, or de- 
 clines to abide by decisions of the Inter-road Disbursement 
 Accounting Arbitration Committee, the facts shall be re- 
 ported to the Secretary. All parties interested shall be 
 given opportunity of stating their side of the case. If the 
 facts submitted conclusively sustain the charge made, the 
 Secretary shall notify the officer directly in charge of such 
 matters for the carrier interested ; and, if the Secretary does 
 receive, within twenty days from such officer, advice to 
 the effect that the specific rules or decisions have been and 
 will be observed or enforced, the Secretary shall informally 
 notify those carriers directly concerned accordingly. If the 
 Secretary does not receive information regarding the ob- 
 servance of the rules as herein set forth, the Secretary shall 
 bring the facts to the attention of the Chief Accounting 
 Officer of the carrier at fault ; and, if the Secretary does not 
 receive, within twenty days, specific advice from the chief 
 accounting officer that the rules or decisions have been and 
 will be observed or enforced, the Secretary shall issue a 
 circular to all members of the Association stating that such 
 and such a railroad has not been and is not observing or 
 enforcing such and such a mandatory rule or decision. 
 
 444. Inter-Road Disbursement Accounting Arbitration 
 Committee. This Committee shall consist of three mem- 
 bers directly in charge of disbursement accounting, one 
 
DISBURSEMENT MANDATORY 329 
 
 member from the eastern territory, one member from the 
 western territory, and one member from the southern terri- 
 tory. Such Committee shall be appointed by the President 
 after each annual meeting. 
 
 -445. Substitute in Case of Interest. If any member of 
 the Inter-road Disbursement Accounting Arbitration Com- 
 mittee shall be interested in any question referred to such 
 Committee, or shall for any other reason, be unable to 
 serve, the President shall appoint disinterested members of 
 the Association eligible as substitutes for those interested 
 or unable to serve. If the interest of the President in the 
 specific case is such as to disqualify him for making the ap- 
 pointment, then the appointment of a disinterested member 
 shall be made by the First Vice President, or, if the First 
 Vice President be unable to serve for the same or any other 
 reason, then the appointment shall be made by the Second 
 Vice President. 
 
 446. Completing Arbitration Work. The Interroad Dis- 
 bursement Accounting Arbitration Committee shall have 
 thirty days, in addition to its regular term of service, in 
 which to complete the arbitration of such matters as have 
 been submitted to it by the Secretary prior to the annual 
 meeting. 
 
 447. Duties of Interroad Disbursement Accounting Ar- 
 bitration Committee. This Committee shall consider and 
 act upon all matters involving interpretation of the R. A. 
 O. A. Mandatory Interroad Disbursement Accounting 
 Rules and involving disputes arising regarding the applica- 
 tion of such rules. 
 
 448. No Equity Powers. The Interroad Disbursement 
 Accounting Arbitration Committee shall have no equity 
 powers but shall decide upon the evidence contained in the 
 papers. The decision of a majority of the Committee shall 
 be binding upon the parties involved. In giving decisions 
 or awards the Arbitrators shall give decision on each and 
 every question submitted and such decision shall be ex- 
 plicit and consistent so that it may be carried out. 
 
 449. No Cause of Action. When no cause of action lies 
 
330 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 under the rules, the Interroad Disbursement Accounting 
 Arbitration Committee shall so decide. In such cases the 
 $10.00 Arbitration Fee shall be charged to the carrier or 
 carriers arbitrating without cause. 
 
 450. 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 directly in charge of the interested 
 department of the carrier desiring arbitration. All papers 
 shall then be forwarded to other interested carriers for 
 them to attach similar statements. 
 
 451. Numbering Papers. Each paper included in the 
 file shall be numbered in the upper right corner by the car- 
 rier submitting for arbitration, commencing with number 
 one on the first paper at the bottom of the file. 
 
 452. Communication Between Interested Carrier and 
 Arbitrators Prohibited. No direct communication, oral, 
 written or printed, shall be allowed between members in- 
 terested in an arbitration before, during, or after such arbi- 
 tration, and any member of the Interroad Disbursement Ac- 
 counting Arbitration Committee 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. 
 
 453. 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 writing 
 over the personal signature of the officer directly in charge 
 of the interested department. Such refusal to present its 
 statement or argument shall not release any carrier from 
 its liability under the decision of a majority of the Arbitra- 
 tion Committee. 
 
 454. Preferred Attention Required. When papers are 
 submitted as provided herein, they shall receive preferred 
 
DISBURSEMENT MANDATORY 331 
 
 attention by each carrier, fifteen days being allowed each 
 carrier in which to prepare brief and forward its argument 
 and papers. 
 
 455. Papers Returned to Carrier Requesting Arbitra- 
 tion. When all carriers interested have stated their case 
 or refused to do so, the papers shall be returned by the last 
 carrier to the carrier requesting arbitration, which carrier 
 shall then forward the papers at once to the Secretary, first 
 ascertaining that all rule requirements have been complied 
 with and that the papers are in as neat a condition as 
 possible. 
 
 456. Method of Forwarding Papers. All arbitration pa- 
 pers shall be forwarded by express, registered postal mail, 
 or registered railroad mail. The carrier forwarding the 
 papers shall prepay all necessary charges. 
 
 457. Arbitration Fee. A fee of $10.00 shall be charged 
 for each arbitration, such fee to be advanced by the carrier 
 asking arbitration, and must accompany papers to the Sec- 
 retary of the Association. 
 
 458. Arbitration Fund, How Disposed Of. All fees 
 made for arbitrating claims shall be kept by the Secretary 
 of the Association in a separate fund. $1.00 of the fee for 
 each arbitration shall be credited to the general fund of the 
 Association, and $3.00 for each arbitration participated in 
 by them shall be paid to each member of the Arbitration 
 Committee. 
 
 459. Procedure of Committee, Etc. When the foregoing 
 requirements have been complied with (as to which the 
 Secretary of the Association shall be the judge), the Secre- 
 tary shall attach his acknowledgment of the arbitration fee 
 and forward the papers to a member of the Interroad Dis- 
 bursement Accounting Arbitration Committee, not the 
 chairman, who shall render his award in the case, and for- 
 ward 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 chairman. The chairman shall render his award and 
 forward the award of the Arbitration Committee, together 
 
332 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 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. The Secre- 
 tary shall notify each carrier interested the result of the de- 
 cision of the Interroad Disbursement Accounting Arbitra- 
 tion Committee. 
 
 460. 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 apportioned 
 by the Interroad Disbursement Accounting Arbitration 
 Committee at the time decision is rendered. 
 
 Note. The R. A. O. A. Standard Disbursement Forms prescribed in 
 the foregoing rules are shown on pages 386 to 408 of this book. 
 
DISBURSEMENT- 
 RECOMMENDATORY 
 
 461. Reclamation of Second-hand Material. The terms 
 "Second-hand Material" and "Reclaimed Material" are fre- 
 quently 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 denned as such ma- 
 terial as has been released from use in such condition as 
 that it may be applied again without repair or other process 
 of manufacture. 
 
 462. "Reclaimed Material" is material picked up or ac- 
 quired during the usual process of repairs and renewals, or 
 as the result of obsolescence, which by a process of manu- 
 facture has been made usuable in some form. 
 
 463. Accounts should be kept to which should be 
 charged, at its scrap value, all material when placed in pro- 
 cess of reclamation. To these accounts should also be 
 charged the cost of all labor and material used in the pro- 
 cess of reclamation, together with a proportion of shop and 
 store expenses. 
 
 464." Reclaimed material should be charged to stock ac- 
 counts at its cost as determined by the method outlined in 
 the preceding paragraph. 
 
 USE OF ELECTRIC SORTING AND TABULATING 
 
 MACHINES AS APPLIED TO DISBURSEMENT 
 
 WORK 
 
 465. Realizing the advantages to be derived from use of 
 mechanical devices in disbursement work, the Railway Ac- 
 counting Officers Association has endeavored to ascertain 
 to what extent electric sorting and tabulating machines are 
 used in connection with work in Disbursement Offices. 
 
 466. The investigation included all roads using or hav- 
 ing used electric sorting and tabulating machines in dis- 
 
 333 
 
334 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 bursement work, so far as it was reasonably possible to 
 ascertain those roads, but this is not necessarily conclusive 
 that the entire field has been covered. 
 
 467. 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 ma- 
 chines 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. 
 
 468. 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, accounts are 
 designated by one set of numbers, states by another, oper- 
 ating divisions by a third, accounting divisions by still an- 
 other set, etc., each class of information having a particular 
 set of numbers assigned to it. 
 
 469. 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, oper- 
 ating 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 information such as 
 account numbers, charges to accounts, etc., being punched 
 on each separate card by means of the hand punch operated 
 in the same manner as a non-listing computing machine. 
 
 470. 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 obtained, 
 such as, one color for vouchers, a second for bills, a third 
 for payrolls, etc., in order to be able to distinguish at a 
 glance the class of expense or information contained on the 
 card. 
 
 471. Equipment. The regular equipment consists of 
 hand key punch machines which, are purchased outright; 
 
D1SB URSEMENTRECOMMENDA TORY 335 
 
 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. 
 
 472. 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 in- 
 formation 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. 
 
 473. 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 equipment 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. 
 
 474. 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 operating 
 results by divisions. 
 
 475. One road distributes voucher, bill and material 
 charges and credits only, to operating and other accounts. 
 
 476. 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. 
 
 477. 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 
 
336 R. A. 0. A. 1921 SYNOPSIS DISBURSEMENT 
 
 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 compen- 
 sation by means of the machines is now under con- 
 sideration. 
 
 478. 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, annual and valu- 
 ation reports, etc. 
 
 479. The replies received indicate that the roads using 
 the machines extensively in disbursement work have di- 
 visional accounting in effect, the cards being punched from 
 division reports, although in the material accounting 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. 
 
 480. Five roads report distributing payroll charges and 
 credits to accounts by means of the machines, one road dis- 
 tributing Locomotive Department payrolls only. 
 
 481. 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 ren- 
 dered to the Interstate Commerce Commission. 
 
 482. 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 extensively 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 payment substituted. 
 
 483. 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 
 
D1SB URSEMENTRECOMMENDA TOR Y 337 
 
 means of the machines as a verification of the correctness 
 of the entire punching of the card. 
 
 484. It is claimed that it has not been necessary to in- 
 stall additional records except assembling sheets because 
 of the elimination of the former hand posted distribution 
 sheets and that the elimination of these former detailed 
 records has not resulted in any difficulty in obtaining addi- 
 tional information when required at a future date. 
 
 485. 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. 
 
 486. Statistics. Extensive casualty statistics are pre- 
 pared by one road covering loss and damage to freight and 
 baggage and personal injury accounts and the preparation 
 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 ma- 
 chines 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 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. 
 
 487. Saving Resulting from Installation of Machines 
 and Results Obtained as Compared with Former Methods. 
 All roads report a saving through installation of machines. 
 Some claim a material saving and others no material sav- 
 ing but better results being obtained. It is claimed that in 
 one instance the machines were installed to meet special re- 
 quirements 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 
 
338 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 could have been obtained and that additional information 
 can be obtained at a minimum cost. 
 
 488. One road, however, reports having installed the 
 machines in the disbursement office and in one of the large 
 shops but after a short period dispensed with the machines 
 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 statis- 
 tical purposes. 
 
 489. 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 compilation of 
 additional data when called for at a later date and the elim- 
 ination of errors. It is claimed that no difficulty has been 
 encountered in obtaining additional data after a lapse of 
 time. 
 
 490. 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 re- 
 sults in frayed edges making it necessary in some instances 
 to repunch cards. Some roads have overcome this by 
 placing a special file clerk in charge of the cards. This dis- 
 arrangement of the cards, misfiling, etc., has apparently 
 resulted in some confusion at times. 
 
 491. 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 various pur- 
 poses 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 disadvantage. 
 
 492. 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 comple- 
 ments in the handling of credits, that is, punching the 9's 
 up to the first figure in the amount of the credit and sub- 
 
DISBURSEMENT RECOMMENDATORY 339 
 
 tracting the balance except the first unit from 9 and punch- 
 ing those figures, subtracting the first unit from 10 and 
 punching it. By so handling the credits automatically de- 
 duct themselves. 
 
 ANALYZING CHARGES FOR OPERATING 
 EXPENSES, SUSPENSE ACCOUNTS, ETC. 
 
 493. 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 blot- 
 ter especially designed to afford a comparison of the total 
 monthly charges to such accounts, the current accounting 
 period with preceding ones. The blotter suggested takes 
 the form of columnar sheets of twelve to fourteen columns, 
 the columnar headings being the primary operating or 
 other accounts, number and title, and the left hand 
 marginal reference the twelve months of the fiscal year, pro- 
 vision being made for semi-annual sub-totals. Such a blot- 
 ter to be used in conjunction with a ledger sheet for each 
 of the primary operating or other 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 num- 
 ber reference from which totals may be posted to the pro- 
 posed blotter. 
 
 494. The blotter suggested may be extended, if desired, 
 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 con- 
 venience in posting to blotter. 
 
 495. Blotters for the comparison of final monthly 
 charges to the primary operating expense accounts to de- 
 
340 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 tect errors in distribution, it was found, were in use with 
 several railroads. The idea may be extended, as suggested, 
 to effect like comparisons of the total charges to each ac- 
 count from each of the several sources separately for each 
 accounting district. The application of the principle must 
 necessarily conform with the unit governing in the report- 
 ing of charges which vary with the different railroads. 
 
 CAR REPAIR BILLS AND VOUCHERS 
 
 496. 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. 
 
 497. Taking up the first (a) proposition : 
 
 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. 
 
 498. 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 neces- 
 sarily is not likely to attach the same importance to re- 
 
DISBURSEMENT RECOMMENDATORY 341 
 
 cording 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 un- 
 derstands 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 account- 
 ing are concerned, his training along analytical lines en- 
 ables him to make investigations more thorough and com- 
 plete 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 uni- 
 form 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 vouchers 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 pesented more promptly for collection; less 
 danger of bills becoming lost in transit from Mechanical 
 Department to Accounting Department; usually more con- 
 venient accessibility to the Car Accountant's records which 
 have to be consulted frequently, etc. In line with the 
 ideas expressed in the foregoing report the following is 
 submitted : 
 
 PLAN FOR HANDLING ACCOUNTING IN CONNEC- 
 TION WITH CAR REPAIR BILLS AND VOUCHERS 
 THROUGH THE ACCOUNTING DEPARTMENT 
 
 499. 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 number its 
 
342 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 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 Department once each 
 week, where they should be sorted in alphabetical, road, 
 and monthly order preparatory to writing up collection 
 bills. When forwarded to the Accounting Department the 
 repair cards should be accompanied by a letter or state- 
 ment of transmittal showing the lowest or opening num- 
 ber, 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 state- 
 ment 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 num- 
 bers of car repaired). If preferred separate files may be 
 maintained for duplicate repair cards and piece work forms. 
 
 500. 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, In- 
 spectors, or other officials who may be assigned to this 
 duty by the Accounting or Mechanical Departments. 
 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 dif- 
 ferences between the two sets of records. 
 
 501. The Accounting Department should price all repair 
 cards in accordance with M. C. B. rules; write up collec- 
 tion bills; handle correspondence exceptions taken to bills 
 
DISBURSEMENT RECOMMENDATORY 343 
 
 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. 
 
 502. 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 Department, 
 subject, however, to such supervision and instruction in 
 the matter of preparing car repair cards as the Accounting 
 Department may see fit to give. 
 
 503. Foreign line bills when first received by the Ac- 
 counting Department should be referred to the Car Ac- 
 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 further 
 check necessary to establish the correctness of the amounts 
 billed; handle exceptions; prepare vouchers covering, etc. 
 
 504. 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 each individual carrier may 
 elect, for example: 
 
344 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 Per 100 Cards Per $100.00 
 (Cents) (Cents) 
 
 Sorting 
 
 Pricing 
 
 Typing . . . : 
 
 Other 
 
 Total, 
 
 505. 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. 
 
 STANDARD VOUCHER REGISTER AND VOUCHER 
 
 INDEX 
 
 506. R. A. O. Standard Form No. 211, Vouchers Audited 
 Register. This is an abbreviated form for a machine 
 posted register of vouchers audited confined strictly as 
 to what is considered as essential information. If de- 
 sired space may be provided to the right of the column 
 "Name of Payee" for showing additional information, also 
 the register may be written in duplicate and a copy fur- 
 nished the Treasurer for recording the movement of 
 vouchers. 
 
 507. The transcription is made direct from the docu- 
 ments. There is a considerable saving of time and money 
 in the use of machine operators for this class of work, par- 
 ticularly on a large road where several thousand vouchers 
 are recorded each month. 
 
 508. Such a register, combined with a suitable voucher 
 index indicating the character of the expense incurred, will 
 
DISBURSEMENT RECOMMENDATORY 345 
 
 give a complete record of the document, date to the Treas- 
 urer, with space for marking off cash. The "Vouchers 
 Audited" balance is drawn direct from this register. 
 
 509. While the information is all that is essential, the 
 record is maintained in somewhat abbreviated or simpli- 
 fied form as compared with most registers of the kind. 
 All distribution data are omitted from this register and 
 separately compiled from Accounting Department file 
 copies of documents after the original vouchers have been 
 passed for payment. 
 
 510. As soon as audited as to correctness of payment, 
 etc., the original voucher or voucher check should be num- 
 bered, finally approved, and passed to the Treasurer, the 
 office copy being used in the Disbursement Department 
 for recording in the vouchers audited register. This 
 method materially expedites the movement of vouchers 
 through the Disbursement Office, a matter which is recog- 
 nized to be of special importance. 
 
 511. R. A. O. A. Standard Form No. 212, Vouchers 
 Audited Condensing Sheet. This is a simple form of con- 
 densing sheet which fully meets the requirements for post- 
 ing distributions assembled by the card system on electric 
 tabulating machines. 
 
 512. Provision has been made for all operating expense 
 accounts, operating revenue accounts, addition and better- 
 ment accounts, income accounts and general accounts. As 
 to the latter, numbers may be assigned for card punch- 
 ing and tabulating purposes, according to such code sys- 
 tems as may be adopted by individual roads for the pur- 
 pose of conveniently assembling distributions affecting 
 accounts other than those for which specific numbers are 
 assigned by the Interstate Commerce Commission Classi- 
 fication. 
 
 513. This form is a preliminary condensing sheet for 
 posting the total charges and credits, obtained by sorting 
 and tabulating the cards, for each primary account, thus 
 arriving at the net debit or credit to the account in the 
 
346 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 voucher distribution for the month. It should, therefore, 
 be understood that the cards are later arranged and sorted 
 according to the operating divisions or accounting divi- 
 sions and classes of service, according to the needs of the 
 statistical information compiled on a particular road. 
 
 514. R. A. O. A. Standard Form No. 213, Vouchers 
 Audited Register. This is a machine or pen posted voucher 
 audited register providing control columns for balancing 
 purposes. 
 
 515. The information to be recorded on this register is 
 such as can be transcribed direct from the office copies of 
 documents after they have been audited. 
 
 516. The form provides for the distribution of vouchers 
 recorded as between (a) investment accounts, (b) operat- 
 ing expense accounts, (c) operating revenue accounts, and 
 (d) income accounts, for the reason that these control 
 columns are considered useful in balancing the voucher 
 distribution for the month to the totals established for 
 each group of accounts affected, and in addition the 
 voucher register itself is, perhaps, more complete when 
 the expenditures recorded therein are classified in this 
 manner. 
 
 517. All information as to the distribution by primary 
 accounts is purposely omitted from the register as it is 
 believed that the control column referred to will suffice 
 in balancing the distribution by operating divisions, 
 classes of service, etc., as set up on separate condensing 
 sheets. 
 
 518. The space allotted for "Other General Ledger Ac- 
 counts," provides for the final distribution as the amounts 
 recorded thereunder must be shown separately for each 
 account and the title of the account is recorded. 
 
 519. R. A. O. A. Standard Form No. 214, Vouchers 
 Audited Condensing Sheet by Operating Divisions. By 
 indicating the folio number of voucher register for each 
 voucher posted, this condensing sheet is then in convenient 
 
DISBURSEMENT RECOMMENDATORY 347 
 
 form to draw off trial balances by folios at any time prior 
 to the final closing of voucher register. 
 
 520. The same form may be used as a condensing sheet 
 for any of the other accounts shown on the voucher 
 register. 
 
 521. This form is a final condensing sheet for Operat- 
 ing Expenses from all sources, by divisions and classes of 
 service. 
 
 STANDARD FORM FOR PERSONAL EXPENSE 
 ACCOUNTS 
 
 522. In connection with R. A. O. A. Standard Form 
 No. 209, for use in preparing itemized statements of per- 
 sonal expenses. 
 
 523. This Association is of the opinion that, under 
 present conditions, it is desirable that employees be reim- 
 bursed for expenses incurred while traveling on company 
 business with as little delay as possible after they have 
 rendered their personal expense account for the month. 
 In order to effect prompt payment, the following plan is 
 recommended : 
 
 524. The employee should prepare and transmit his 
 expense account to the officer on whose payroll he is car- 
 ried, at the close of business on the last day of the month. 
 After an examination and check of the expense account, 
 the officer should draw a special form of draft in payment 
 of the expense account and deliver or mail same to the 
 employee. The officer drawing the drafts in payment 
 should then prepare a clearance voucher or entry, cover- 
 ing all of the expense accounts for which he has issued 
 draft and submit same with the expense accounts to the 
 Accounting Department. Drafts when paid should be 
 charged to a clearing account, which in turn will be re- 
 lieved by the voucher or entry prepared by the issuing 
 officer. 
 
 525. The foregoing plan is designed for use in connec- 
 tion with supervising and traveling forces. 
 
348 R. A. 0. A. 1921 SYNOPSIS-DISBURSEMENT 
 
 STANDARD FORM FOR REPORTING COST OF ICE 
 
 AND SALT IN CONNECTION WITH 
 
 PERISHABLE FREIGHT 
 
 526. The Railway Accounting Officers Association 
 recommends the use of the following standard form for 
 reporting the cost of ice and salt in connection with per- 
 ishable freight for the purpose of defending the allow- 
 ances made to carriers or in asking for increases in such 
 allowances. 
 
 527. It is understood that carriers are not to compile 
 this information, currently, and are not to either compile 
 it or furnish it until and unless required. To prepare such 
 cost statistics currently would ordinarily be regarded as 
 unnecessary labor and would usually be considered an 
 unwarranted expense, unless those statistics were required 
 and were currently serving a useful purpose. The rec- 
 ords of the railroads should be so arranged as to be pre- 
 pared to produce the data for future periods, when 
 required. 
 
 528. The Association is informed that in those cases 
 where the ice or salt is furnished by others at a definite 
 price, delivered in bunkers of cars, the details are not 
 required. 
 
 529. In case of a carrier operating a complete icing 
 facility, including the manufacturing plant, storage house, 
 and delivery platform at one point, the Association under- 
 stands that it would not be necessary to state the cost, 
 separately, as between the three Schedules 2-A, 2-B and 
 2-C. 
 
DteB VRSEMENtRSCOMMENDA TOR Y 
 
 349 
 
 REPORT OF UNIT COST PER TON OF ICE AND SALT PLACED ON BUNKERS 
 OF REFRIGERATOR CARS AT EACH ICING STATION 
 
 Name of Railroad.. _ _ _ _ - - 
 
 Period Covered by Report to incl. 
 
 RECAPITULATION OF REPORT 
 
 Icing Station 
 
 Tons 
 ice used 
 
 Cost per ton ice in 
 bunkers of cars 
 
 Pounds 
 Salt 
 used 
 
 Cost per cwt. 
 salt in bunkers 
 of cars 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total. 
 
 
 
 
 
 
 
 
 
 
 Weighted average cost ice, per ton $ salt, per cwt. $ 
 
 INSTRUCTIONS FOR COMPILATION 
 
 1. Cost of ice placed in bunkers of cars by ice dealers compiled as per 
 Section 2-D, shall be furnished for all icing stations where dealers place 
 ice in bunkers of cars. 
 
 2. Cost of ice placed in bunkers of cars at Icing Platforms by carrier, 
 compiled as per Section 2-C, shall be furnished for all icing stations where 
 carrier places ice in bunkers of cars over platform, whether this is located 
 at Ice Factory, Ice House or elsewhere, and shall be in addition to the 
 information compiled as per Section 2- A and/or 2-B. 
 
 3. Cost of ice stored in Ice Houses, compiled as per Section 2-B, shall 
 be furnished for all carrier's Ice Houses, whether located at Ice Factory, 
 Icing Platform or elsewhere. 
 
 4. Cost of ice, manufactured at Factories, compiled as per Section 
 2-A, shall be furnished for all carriers Ice Factories, whether located at 
 Ice House, Icing Platform or elsewhere. 
 
 5. Cost of salt, compiled as per Section 3, shall be furnished for all 
 icing stations. 
 
 SECTION 1 CLASSIFICATION OF FACILITIES 
 
 A Ice Factory 
 (Carrier owned) 
 
 An ice manufacturing plant operated, owned or 
 leased by carrier. 
 
350 R. A. 0. A. 1921 SYNOPSIS DISBURSEMENT 
 
 B Ice House An ice storage house operated and owned or 
 
 leased by carrier. 
 C Icing Platform A platform owned or leased by carrier, over 
 
 (Every pound which ice is handled into bunkers or cars by 
 
 ice handled carrier. 
 
 over platform 
 
 if natural or 
 
 artificial) 
 D Ice Dealers Parties from whom ice is purchased at an agreed 
 
 (Contract ice) price per ton, either 
 
 (1) Delivered in bunkers or cars, or 
 
 (2) In carload lots. 
 
 SECTION 2 COST OF ICE 
 
 A. Ice Factory: Manufacturing Cost. 
 
 Location on R.R. 
 
 Daily manufacturing capacity tons. 
 
 Item 1 Investment: 
 
 (a) Value of land as of _ _ (Date) $ 
 
 (of year for which report is 
 rendered) 
 (b) Date of construction and original 
 
 cost (Date) $ 
 
 (c) Cost of additions and betterments 
 
 to close of period of report $ 
 
 (d) Total investment (a) to (c) in- 
 clusive $ 
 
 Item 2 Interest on above investment on basis of 
 
 % per annum, or rental if leased 
 
 factory (for period of report) $ 
 
 Item 3 Depreciation at % per annum (for period 
 
 of report) $ 
 
 Item 4 Taxes and insurance on plant and contents 
 
 (for period of report) $ 
 
 Item 5 Plant maintenance $ 
 
 Item 6 Cost of labor, supervision, fuel, ammonia, 
 power, light, telephone, tools and supplies 
 and all items of expense, not otherwise 
 specified, incurred in operation of plant 
 and in placing in storage or in cars for 
 shipment, ice manufactured at this plant 
 exclusive of all expense for placing ice in 
 
 bunkers of cars $ 
 
 Item 7 Total manufacturing expense (Items 2 to 6 
 
 inclusive) $ 
 
 Item 8 Total tons ice manufactured tons. 
 
 Item 9 Average manufacturing cost per ton $ 
 
 B. Ice House Cost of Stored Ice. 
 
 Location on R.R. 
 
 Storage capacity tons. 
 
 Item 1 Investment: 
 
 (a) Value of land as of ______ (Date) ----!-- 
 
 (of year for which report is 
 rendered) 
 (b) Date of construction and original 
 
 cost (Date) $ 
 
 (c) Cost of additions and betterments 
 
 to close of period of report $ 
 
DISBURSEMENT- RECOMMEND A TORY 351 
 
 (d) Total investment (a) to (c) in- 
 clusive $ 
 
 Item 2 Interest on above investment on basis of 
 
 % per annum, or rental if leased 
 
 house, for period of report ,....$ 
 
 Item 3 Depreciation at % per annum for period 
 
 of report. . . $ 
 
 Item 4 Taxes and insurance on house and contents 
 
 for period of report $ 
 
 Item 5 Maintenance of house and appurtenances ....$_ ._ 
 
 Item 6 Total of items 2, 3, 4, and 5 S 
 
 Item 7 Ice in house at beginning "of period covered 
 
 by report (Date) Tons 
 
 Cost in house $ 
 
 Item 8 Ice stored (Date) to (Date) 
 
 inclusive, from local factory. Tons 
 
 Cost in house (period covered by report) $ 
 
 Item 9 Natural ice stored (Date) to 
 
 (Date) inclusive, direct from local pond. 
 
 Tons Cost in house (period covered 
 
 by report) $ 
 
 Item 10 Ice stored, (Date) to 
 
 (Date) inclusive (Period covered by re- 
 port) from sources other than local fac- 
 tory or pond : 
 
 (a) Tons 
 
 (b) Cost FOB cars point of shipment. ..$ 
 
 (c) Transportation charges at tariff rate 
 
 when so assessed $ 
 
 (d) Transportation charges at railroad 
 operating cost per ton mile when 
 charges not assessed at tariff 
 
 rates $ 
 
 (e) Cost of labor, supervision, fuel, 
 power, lights, telephone, tools, 
 supplies and all items of expense 
 not otherwise specified incurred in 
 
 storing ice $ 
 
 (f) Total cost of storing ice from sources 
 other than local factory or pond 
 
 (b to e, inc.) .$ 
 
 Item 1 1 Total ice in house (Date) (beginning 
 
 of period covered by report) and stored 
 during period covered by report: 
 (a) Tons stored (total items 7, 8, 9 
 
 and 10-a) 
 
 (b) Tons removed from storage during 
 
 period .. 
 
 (c) Balance to be accounted for (Differ- 
 ence between (a) and (b)) tons. 
 
 (d) Inventory ice in house at close of 
 
 period covered by report 
 
 tons. 
 (e) Shrinkage (Difference between (c) 
 
 and (d)) tons. 
 
 (f) Tons stored ice after deducting 
 shrinkage (Difference between 
 (a) and (e))__ 
 
352 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 Item 12 Total cost stored ice (Total items 6, 7, 8, 
 
 9 and lOf) $ 
 
 Item 13 Average cost per ton stored ice after de- 
 ducting shrinkage (computing from 11-f 
 
 and 12) $ 
 
 C. Icing Platform Cost of Ice Placed in Car Bunkers. 
 
 Location on " R.. R. 
 
 Car Capacity of icing platform car lengths. 
 
 Item 1 Investment: 
 
 (a) Value of land as of (Date) 
 
 (of year for which report is ren- 
 dered) ; $ 
 
 (b) Date of construction and original 
 
 cost ___. (Date) $ 
 
 (c) Cost of additions and betterments 
 
 to close of period of report $ 
 
 (d) Total investment (Total of a, b, 
 
 and c) $ 
 
 Item 2 Interest on above investment on basis of 
 
 % per annum, or rental if leased 
 
 platform, for period of report $__ 
 
 Item 3 Depreciation at % per annum for 
 
 period of report $ 
 
 Item 4 Taxes and insurance on platform for period 
 
 of report $ 
 
 Item 5 Maintenance of platform S 
 
 Item 6 Total (Items 2, 3, 4 and 5) $ 
 
 Item 7 Ice purchased and shipped to platform 
 
 (Date) to (Date) inclusive 
 
 (for period of report) 
 
 (a) Tons 
 
 (b) Cost FOB cars point of shipment 
 
 (c) Transportation charges at tariff rate 
 
 when so assessed $ 
 
 (d) Transportation charges at railroad 
 operating cost per ton mile when 
 charges not assessed at tariff 
 
 rate $ 
 
 (e) Total cost ((b) to (d) inclusive) $ 
 
 Item 8 Ice shipped from ice houses to platform 
 
 (Date) to (Date) inclusive 
 
 (for period of report) 
 
 (a) Tons 
 
 (b) Cost in Ice House $ 
 
 (c) Cost of loading into cars at ice 
 
 house $ 
 
 (d) Transportation charges at tariff rates 
 
 when so assessed $ 
 
 (e) Transportation charges at railroad 
 operating cost per ton mile when 
 charges not- assessed at tariff 
 
 rates $ - 
 
 (f) Total cost ((b) to (e) inclusive) ....$ 
 
 Item 9 Ice delivered direct to platforms from local 
 
 factory and/or ice house (Date) 
 
 to (Date) inclusive (for period 
 
 of report) 
 
DISB URSEMENTRECOMMENDA TOR Y 353 
 
 (a) Tons 
 
 (b) Factory and/or ice house cost. . $ 
 
 Item 10 Cost of labor, supervision, power, lights, 
 telephone, tools, supplies and all other 
 items of expense not otherwise specified, 
 incurred in removing ice from factory, 
 and/or house and /or cars and placing in 
 
 bunkers of cars $ 
 
 Item 11 Total cost of ice in bunkers of cars (Total 
 
 6, 7-e, 8-c, 9-b& 10) $ 
 
 Item 12 Tons ice placed in bunkers of cars (Date) 
 
 to (Date) inclusive 
 
 (Period of report) tons. 
 
 Item 13 Average cost per ton of ice in bunkers of 
 
 cars (Compute from items 11 and 12). . . .$ 
 
 D. Ice Dealers ^Cost of Ice Delivered in Bunkers of Cars: 
 
 Location on R. R. 
 
 Daily manufacturing capacity tons. 
 
 Storage capacity (natural or manufactured ice) tons. 
 
 Car capacity icing platform car lengths. 
 
 Item 1 Carrier's investment in icing facilities: 
 
 (a) Value of land as of ..(Date) 
 
 (of year for which report is ren- 
 dered) ....$ 
 
 (b) Date of construction and original 
 
 cost (Date) $ 
 
 (c) Cost of additions and betterments 
 
 to close of period of report $ 
 
 (d) Total investment ((a) to (c) in- 
 clusive) $ 
 
 Item 2 Interest paid by carriers on above invest- 
 ment on basis of % per annum or 
 
 rental if leased, for period of report $ 
 
 Item 3 Depreciation on carriers' facilities on basis 
 
 of % per annum (for period of 
 
 report) $ 
 
 Item 4 Taxes and insurance on carrier's facilities 
 
 (for period of report) $ 
 
 Item 5 Maintenance of carrier's facilities $ 
 
 Item 6 Total items 2 to 5 inclusive $ 
 
 Item 7 Carrier's labor, supervision and other ex- 
 penses for period (Date) to 
 
 (Date) $ 
 
 Item 8 Purchase cost of ice placed in bunkers of 
 
 cars. Period of (Date) to 
 
 - (Date) $ 
 
 Item 9 Total cost of ice placed in bunkers of cars 
 
 (Item 6 to 8 inc.) $ 
 
 Item 10 Tons ice placed in bunkers of cars. Period 
 
 (Date) to (Date)..$ 
 
 Item 11 Average cost per ton ice placed in bunkers 
 
 of cars (Compute from items 9 and 10)....$ 
 
354 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 SECTION 3 COST OF SALT. 
 A. Supplied in bunkers of cars by contract: 
 
 Item 1 Cost per cwt $ 
 
 B. Purchased and placed in bunkers of cars by carriers: 
 
 Item 1 Total pounds purchased Ibs. 
 
 Item 2 Total cost FOB cars shipping point $ 
 
 Item 3 Transportation charges at tariff rates when 
 
 so assessed .$ 
 
 Item 4 Transportation charges at railroad operating 
 
 cost per ton mile when not assessed 
 
 at tariff rates $ 
 
 Item 5 Carrier's labor expense in handling $ 
 
 Item 6 Total cost (Items 2 to 5, inclusive) $ 
 
 Item 7 Average cost per cwt., in bunkers of cars 
 
 (Compute from Items 1 and 6) ; . . .$ 
 
 FORMS FOR ADDITION AND BETTERMENT 
 ACCOUNTING 
 
 530. 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. 
 
 531. 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. 
 
 532. 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. O. A. Standard Form No. 204 Detailed report of 
 disbursements under Authorities for Expenditures, 
 
 R. A. O. A. Standard Form No. 205 Abstracts of dis- 
 b rsements under authorities for Expenditures, 
 
DISBURSEMENT RECOMMENDATORY 355 
 
 as per samples herewith submitted, leaving for future con- 
 sideration, all forms which may ultimately be decided to 
 be advantageous in securing uniformity in the compila- 
 tion of particular or specific information, relative to capi- 
 tal expenditures for extension and improvements to rail- 
 way property. Information has been filled in on the body 
 of both these forms to indicate in a general way the infor- 
 mation to be secured by the use of each form. 
 
 533. In the study of the requirements of the forms 
 here 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 follow- 
 ing will indicate in a general way the manner in which 
 similar forms have been successfully used in accounting 
 on railroads having more prevailing types of organization : 
 
 534. 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 accounts, 
 such as material, labor and open accounts, are kept, sep- 
 arate reports should be rendered for each such account. 
 Under the divisional plan of accounting, in accordance with 
 generally established practices, it may be desirable that 
 so far as practicable all charges for disbursements 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. 
 
 535. 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 
 
356 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 disbursement journal entry, all charges to A. F. E. pro- 
 jects. The charges are made on R. A. O. 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. 
 
 536. 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- 
 ment journal entry on R. A. O. A. Standard Form No. 204, 
 all such disbursements made each month ; it furnishes 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. 
 
 537. 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. 
 
 538. 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. O. 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. 
 
 539. 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. O. 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. 
 
 540. 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 re- 
 ports to complete the records in all offices in which the 
 
DISBURSEMENT-RECOMMENDATORY 357 
 
 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. 
 
 541. 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. 
 
 542. 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 authority. 
 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 columns 
 in which may be recorded the information on R. A. O. A. 
 Standard Form No. 204 "Details of Items," "Class," 
 "Units Kinds and Number," "Price or Rate" and "Gross 
 Amounts." Generally it will be found desirable, however, 
 to record the details of labor expended and material ap- 
 plied on R. A. O. A. Standard Form No. 204, and to use 
 R. A. O. A. Standard Form No. 205 for summary records 
 only. From R. A. O. A. Standard Form No. 205, if kept 
 substantially in accordance with the sample, there can be 
 drawn at any time, information as to the audited expendi- 
 tures by primary accounts under each authority. 
 
 543. The information shown on the sample form is in- 
 tended 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 reported by 
 the subsidiary offices on R. A. O. A. Standard Form No. 
 204, and from which the charges from audited vouchers 
 and credits from audited bills are recorded currently in the 
 Disbursement Office. 
 
358 R. A. 0. A. 1921 SYNOPSIS DISBURSEMENT 
 
 544. In General. It has been found that a material 
 saving in labor can be effected where addition and better- 
 ment projects are carried out under contracts, by furnish- 
 ing the contractors with a supply of blanks similar to 
 R. A. O. 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 the 
 work and the other copy being filed with the individual 
 A. F. E. records. 
 
 545. The following description of a method of account- 
 ing which has been thoroughly tried out on one of the rail- 
 roads may be of interest to other railroads having some- 
 what similar organization and to small railroads which 
 have only general Engineering Department. Under the 
 plan here described, there is secured at a minimum cost, 
 a detailed and complete record of all addition and better- 
 ment expenditures; the records are duplicated sufficiently 
 to provide complete information in the files of all offices 
 interested. 
 
 546. The organization of the railroad now using the 
 plan is as follows: 
 
 547. The Engineering Department has direct super- 
 vision over all Engineering work. In addition to the gen- 
 eral engineering office, which has charge of maintaining 
 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, prepare draw- 
 ings for all addition and betterment projects, and prepare 
 the field inventories of material applied after the comple- 
 tion of such projects. These district organizations perform 
 all engineering service for all divisions, for the reason that 
 in the division organization there are no engineers. 
 
 548. With the exception of large projects which are 
 performed by contract under the direction of the Chief 
 Engineer, all addition and betterment projects are assigned 
 to the division organization upon which the projects are 
 located. 
 
DISB URSEMENTRECOMMENDA TOR Y 359 
 
 549. 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 employees and the account- 
 ing therefor. 
 
 550. 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. 
 
 551. As soon as each A. F. E. is approved the Chief 
 Engineer furnishes one copy to the District Engineer in- 
 terested, one copy to the Accounting Department and the 
 necessary number of copies to the Division Superintend- 
 ent 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 author- 
 ity. As the work progresses in these files there are in- 
 cluded copies of the monthly reports on R. A. O. 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. 
 
 552. At the close of each month each division office 
 prepares a separate repojt on R. A. O. 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 
 
360 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 copies of these forms are made by the use of carbon proc- 
 ess ; 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. 
 O. A. Standard Form No. 205, and they are then placed 
 in the proper A. F. E. files. 
 
 553. One copy of each R. A. O. A. Standard Form No. 
 204 covering labor expended, is included in the monthly 
 distributions or journal entries which are furnished the 
 Auditor Di^uai Cements. 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. 
 
 554. 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. 
 
 555. 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. 
 
 556. During the 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 de- 
 partments and for which the division office has been fur- 
 nished reports on R. A. O. A. Standard Form No. 204. 
 On completion of each project the District Engineer fur- 
 
DISBURSEMENT RECOMMENDATORY 361 
 
 nishes the division office with a field report on which is 
 inventoried all material found to have been actually applied 
 on the job. Thib field report is checked in the division 
 office against its accounting records and supplementary re- 
 ports, found necessary, are rendered to cover any dis- 
 crepancies in the original charges. The consolidated re- 
 ports are then completed on final form. Three copies of 
 these consolidated reports are prepared, the original of 
 which is forwarded to the Auditor Capital Expenditures 
 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 certification of the 
 audit of the consolidated statement is furnished by him 
 to the Chief Engineer. Another copy of consolidated 
 statement is furnished to the District Engineer and after 
 being scrutinized by him, is forwarded to the Chief En- 
 gineer. The third copy is retained in the division office 
 and included in its individual A. F. E. file. 
 
 557. Upon receipt of the certification from the account- 
 ing department of the consolidated report, the Chief En- 
 gineer prepares from that report the regular completion 
 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. 
 
 558. Under this plan there is preserved for use of the 
 Accounting Department a very complete record of all de- 
 tails with respect to expenditures upon each A. F. E. 
 project, while the record in the division offices is equally 
 complete. 
 
362 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 559. Addition and betterment work done under con- 
 tract is currently supervised by the Engineering Depart- 
 ment and the -contractors' bills as rendered, are checked 
 and vouchered by that department. In case the project is 
 assigned to a division, the Chief Engineer furnishes a 
 
 -statement of contractor's charges on R. A. O. 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. O. 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 in- 
 formation on R. A. O. A. Standard Form No. 205 and then 
 includes the statement in the proper individual A. F. E. 
 file. 
 
 560. In case a large project is assigned to the Engin- 
 eering Department, no information is required by the Sup- 
 erintendent on R. A. O. A. Standard Form No. 204. 
 
 561. 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 INVEN- 
 TORY DIFFERENCES 
 
 562. 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 
 
DISBURSEMENT RECOMMENDATORY 363 
 
 basis of the material charges to them since the last inven- 
 tory." 
 
 563. It is assumed that all carriers now have, or will 
 shortly have, an adequate classification of their material 
 so that the overage or shortage in their annual inventories 
 can be ascertained by classes of material. 
 
 564. 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 73 ordinarily charge- 
 able 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 
 
 565. Supervision of Materials and Supplies. All mate- 
 rial stocks to be under the general supervision of the Chief 
 of the Stores Department, who should give general super- 
 vision to the ordering, receipt, care of and issuance of all 
 materials and supplies, except that such supervision may be 
 exercised over special classes of materials such as fuel, 
 stationery, commissary supplies, etc., by special depart- 
 ments organized for that purpose. 
 
 566. Direct supervision shall be exercised by the officer 
 in whose accounts the value of the unapplied material is 
 carried. 
 
364 R. A. O A. J()2i S 
 
 567. Accounting for Materials and Supplies. The Chief 
 Accounting Officer shall have general supervision and pre- 
 scrjbe the accounting for all material. 
 
 568. The officer in whose account the value of the 
 material is carried shall keep such accounts and records, 
 and render such rep'orts to the audit office as prescribed by 
 the Accounting Department. 
 
 569. Classifying and Pricing. A standard material 
 classification should be adopted for use by all railroads 
 and for that purpose the Railway Storekeepers' Associa- 
 tion's classification is recommended. 
 
 570. A standard price book should be maintained and 
 the material charged out at actual cost, or where not 
 available, at the average or latest price obtainable. 
 
 571. Purchase Invoices. Purchase invoices having 
 been checked as to price and other contract features by 
 the Purchasing Department will be forwarded to the officer 
 receiving the material to be checked against the received 
 record and verified as to quantity, quality and condition. 
 
 572. After verifying extensions, make the following 
 deductions when proper: 
 
 Transportation charges in accordance with the terms of 
 delivery. 
 
 Credit memorandum received from shipper for the re- 
 turn of empty containers, etc. 
 
 Shortages, erroneous shipments, loss and damage or 
 other deductions chargeable to the shipper. 
 
 Cash discounts if they are to be deducted from the face 
 of the invoice. 
 
 573. Make following additions when proper: 
 Over shipments. 
 
 Errors in weight. 
 Freight allowances, etc. 
 
 574. Show on face of the invoice, class number of 
 material, name or number of material account and month 
 taken into account, invoice then to be taken into account 
 certified as correct and returned to the Purchasing De- 
 partment or other designated officer for voucher. 
 
DISBURSEMENT RECOMMENDA TORY 365 
 
 575. Transportation Charges. All freight, express and 
 other transportation charges such as switching, drayage, 
 etc., paid by the railroad should be taken into the material 
 accounts under the proper material classification. 
 
 576. Material Transfers. Transfer invoices or bills 
 covering material transferred from one stock account to 
 another shall be taken into the receiving account as classi- 
 fied and for the quantities and amount as rendered, after 
 which they shall be checked against the received record, 
 certified and any difference of overages, shortages (ex- 
 cept Loss and Damages in Transit see paragraph No. 583) 
 or errors in computation shall be adjusted in the succeed- 
 ing month by counter or additional transfer invoices or 
 bills. 
 
 577. Material Manufactured in Company Shops. Ma- 
 terial issued from stock in connection with shop orders for 
 the manufacture of other material or articles, should be 
 transferred from the original classes to the class ''Material 
 in course of Manufacture." 
 
 578. Material Returned to Stock. All released second- 
 hand and scrap material should be taken into the material 
 accounts currently on basis of prescribed prices, crediting 
 the appropriate operating expenses or other accounts. 
 
 579. Material Issued. Material and supplies should be 
 charged out on monthly distributions to Operating Ex- 
 penses and other accounts as used. Certain items of ma- 
 terial, such as lubricants for locomotives, train and station 
 supplies and material for minor equipment repairs, the ap- 
 plication of which is practically concurrent with the issue 
 may be charged out at the time of issuance, in accordance 
 with the prescribed rules of the Accounting Department. 
 The report for such material will be made to the Account- 
 ing Department'by the officers in whose material accounts 
 the value of the material is carried. 
 
 580. Transfers. Materials and supplies transferred 
 from one stock account to another shall be made through 
 the medium of transfer invoices or bills, values to be based 
 on current stock prices, and such material will be classified 
 
366 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 on the face of the transfer invoice or bill and credited to 
 the material account from which transferred. 
 
 581. Material in the Course of Manufacture. Charges 
 from shops to the material accounts for labor expended on 
 "Material in course of Manufacture" on shop orders, should 
 be taken into store accounts under the class "Material in 
 course of Manufacture" and accounted for the same as other 
 debits to material accounts. Upon the completion of the 
 order the total cost of the manufactured article should be 
 transferred from class "Material in course of Manufacture" 
 to the proper class of the finished product. 
 
 582. Obsolete Material. Obsolete material should be 
 accounted for by charging the account or accounts to which 
 such material should be charged with the difference be- 
 tween the stock values and the amounts received from its 
 sale or at its revaluation as scrap. 
 
 583. Loss and Damage to Material in Transit. Loss 
 and damage to material in transit between stock accounts 
 should be accounted for by the consignee taking into ac- 
 count the transfer invoice or bill and obtaining relief in ac- 
 cordance with existing rules of Freight Claim and Account- 
 ing Departments. 
 
 584. Loss and Damage to Stock Material. Disposition 
 of the value of material in stock accounts damaged or de- 
 stroyed by fire or other causes, should be taken up with the 
 Accounting Department as individual cases, who will issue 
 instructions for the relief of the accounts. 
 
 585. Sales of Material. Sales of materials and supplies 
 to Individual and Companies shall be on the basis of the 
 sale orders from the Purchasing Department and shall be 
 charged direct on the monthly distributions and bills pre- 
 pared on the basis of the prices and terms of delivery quoted 
 on sale orders. 
 
 586: Balance Sheets. Balance sheets shall be rendered 
 monthly to the Audit office by each officer having a stock 
 account, which shall show the balance on hand at the first 
 of the month, material received, material released and taken 
 into stock account, freight charges, payroll costs, etc., total 
 
DISBURSEMENT RECOMMENDATORY 367 
 
 debit, and on the credit side should show the total issues, 
 sales and transfers to other stock accounts, etc., total 
 credits, and net balance on hand at the close of the month. 
 
 587. Classified Statement of Material, Received, Issued 
 and on Hand. Monthly classified statements or balance 
 sheets in detail by classification in accordance with Railway 
 Storekeeper's Classification of material shall be rendered 
 showing the amounts on hand as of the first of the month, 
 receipts, transfers, total debits issues, sales and transfers 
 to other stock accounts total credits and balance on hand 
 at close of month. 
 
 588. Inventories. Inventory of material and supplies 
 including scrap should be taken periodically, at such times 
 and in such manner as designated by the Accounting De- 
 partment. 
 
 589. The prices applied to inventories should be the cost 
 price of the material. 
 
 USE OF MECHANICAL DEVICES IN 
 DISBURSEMENT ACCOUNTING 
 
 590. 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 indicating the name 
 of the device. 
 
 591. 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 vouch- 
 ers, bills, payrolls and statements. 
 
 Prorating common operating expenses between operat- 
 ing divisions, accounting districts, States and classes of 
 service. 
 
368 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 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 add- 
 ing 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. 
 
 592. 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. 
 
 593. 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 minimum. 
 
 594. 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 
 
DISBURSEMENT RECOMMENDATORY 369 
 
 will spend one week at the listing machine and the next 
 week at the non-lister. 
 
 595. 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 compensa- 
 ton while learning instead of being obliged to pay a tuition 
 fee. 
 
 596. 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- 
 writer, but has disadvantage in not being adaptable to other 
 than straight routine billing. 
 
 Purchase invoices posted daily on voucher form in dupli- 
 cate, 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 Ac- 
 counting Divisions for charge and credit and for statistical 
 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. 
 
370 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 597. Adding and Listing Machines, with Shuttle Car- 
 riage. Registering, indexing and abstract work. 
 
 598. Machines Especially Adapted for Multiplication 
 and Division. Operated by placing levers, representing 
 multiplicand 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. 
 
 599. Cannot be used to advantage for addition, but is 
 valuable and a time-saver in arriving at percentages for ap- 
 portionment of operating expenses and in prorating ex- 
 penses between States, divisions, etc. Non-listing, both 
 product or quotient and multiplier or divisor being recorded 
 on dials. (Brunsviga and Marchant.) 
 
 600. 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.) 
 
 601. Non-listing motor driven, operated by depressing 
 keys for multiplicand, multiplier, dividend and divisor, re- 
 sults recorded on dials. Carriage is automatically shifted 
 for each unit. Can be used with a fair degree of speed for 
 addition, used to best advantage in arriving at percentages 
 and in prorating expenses. (Ensign.) 
 
 602. 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 prorating and 
 arriving at percentages. Figures recorded in dials. (Mil- 
 lionaire.) 
 
 603. Operators for Multiplying and Dividing Machines. 
 Require no previous experience and can be successfully 
 operated by girls. 
 
 604. Non-Listing Adding Machine. Operated by set- 
 ting 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. 
 
DISBURSEMENT RECOMMENDATORY 371 
 
 605. 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 contains 
 two logarithmic scales, one on each side of center. On bars 
 are two other scales arranged in same manner as on slide. 
 
 606. Used principally for proving averages in statistics 
 and arriving at and verifying percentages and prorating 
 revenues and expenses by States, divisions, etc., and in ap- 
 portioning charges for locomotive repairs to classes of ser- 
 vice. Does same class of work as multiplying and dividing 
 machines with greater speed, but results are not so accu- 
 rate beyond four figures. 
 
 607. 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 effect in 
 Purchasing Department to cover purchases of material and 
 supplies. 
 
 Equipped with two kinds of type, one plain and one pin- 
 point for drawing drafts and vouchers. Name and address 
 is written using plain type, amount -is written using pin- 
 point type to guard against manipulation. Combines type- 
 writer with check protector. 
 
 608. 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. 
 
372 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 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. One line protected check used. 
 
 List vouchers to Treasurer and prepare voucher register 
 in one operation. 
 
 609. Combined Typewriter and Computing Machine. 
 (Moon-Hopkins.) An electrically operated combined type- 
 writer and computing machine with four accumulators, 
 adds, subtracts, multiplies and divides and is especially 
 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, passengers 
 carried and miles run by each car in various lines and bal- 
 ancing 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. 
 
 610. Typewriter Flat Writing. Machines used where 
 statement of record sheets are too large for ordinary wide 
 carriage machine, where inadvisable or impossible 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. 
 
 611. Typewriter Cyclometer. Attached to typewriter 
 to record output and determine efficiency of individual oper- 
 ators.' Records number of key and space bar strokes. 
 
 612. Line-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. 
 
DISB URSEMENTRECOMMENDA TORY 373 
 
 613. Electric Sorting and Tabulating Machines and 
 Card-Punching Machines. Operated by punching specially 
 printed cards, figures being used to indicate information. 
 Cards are sorted mechanically and run through tabulator 
 to obtain totals. A number of totals may be obtained in 
 one operation. Operated successfully by assigned women 
 operators. 
 
 Condensing charges to Operating, Road and Equipment 
 and other accounts from Departmental distributions of la- 
 bor, material, supplies, fuel and stationery and distribution 
 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 
 for check of completion reports required under Federal 
 Valuation, Order No. 3. 
 
 Condensing wage statistics for annnual reports to Inter- 
 state Commerce and State Railroad Commissions. 
 
 Compiling basic statistics covering train, locomotive and 
 gross ton miles, special statements of train tonnage per- 
 formance, tonnage and fuel performance by individual en- 
 ginemen 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 prepare 
 pay rolls, also compile wage statistics for this class of 
 employees. 
 
 Prepare Mechanical Department pay rolls and distribute 
 the charges. Compile statistics showing cost of repairing 
 individual parts of individual locomotives. Abstracting of 
 
374 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 distribution by States and Divisions; and for Interstate 
 Commerce Commission accounting requirements (Central 
 Bureau.) 
 
 Comparative analysis of Overcharge and Loss & Damage 
 Claims paid, divided to show commodities and classes or 
 causes. 
 
 Comparative statement of labor or pay roll cost by De- 
 partments. 
 
 Statement of Material purchases during month. 
 
 614. 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 transcribes, 
 using a machine equipped with transcribing diaphragm. 
 Eliminates time lost by stenographer when taking dictation 
 direct from correspondent. 
 
 After having transcribed letter, cylinder is shaved and 
 used over again. 
 
 615. Central Bureau for Transcribing. All transcribing 
 done in Central Bureau. Cylinders are collected at stated 
 periods and delivered to Transcribing Department. 
 
 616. 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. 
 
 617. Mimeograph Duplicator. For obtaining a number 
 of copies of circulars, statements, etc., by means of stencils 
 cut on typewriter. 
 
 618. 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. 
 
 619. Cutting Stencils. Carbon copy made at time sten- 
 cil is cut to facilitate comparison with original draft. 
 
 620. 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- 
 
D1SB URSEMENTRECOMMENDA TORY 375 
 
 plied to gelatine surface. Copies are then obtained by ap- 
 plying blank sheets to impression left by original or master 
 sheet. Duplicating surface comes in rolls and after one sur- 
 face has been used a new one may be obtained by turning 
 a handle. 
 
 621. Clay Duplicator. Clay composition contained in a 
 tray. Can obtain from 5 to 50 copies. Copies obtained in 
 same manner as on Gelatine duplicator. 
 
 622. Multigraph. For getting out printed matter. Re- 
 quires setting of type. 
 
 623. Photography. Reproducing camera for obtaining 
 photographic reproductions of statistical sheets, vouchers, 
 bills, waybills, etc. Will permit of reduction in size at time 
 of reproduction. 
 
 624. Addressing Machines (Motor Driven). For rapid 
 addressing of envelopes, printing names on time slips, time 
 rolls, etc. 
 
 Preparing time slips, time rolls, pay rolls and inserting 
 names on pay checks. 
 Addressing envelopes. 
 
 625. Rapid Mail Opener. For opening incoming mail. 
 
 626. Numbering Machines. For numbering consecu- 
 tively drafts, vouchers, bills, etc. 
 
 627. Combination Dating and Numbering Machine. 
 Dating and numbering consecutively, vouchers in one 
 operation. 
 
 628. Clock Time Daters. For stamping date and time 
 received on correspondence, statements, etc. 
 
 629. Radial Distributor. A fan-shaped device with re- 
 ceptacles into which papers are dropped when sorting either 
 in alphabetical or numerical order. 
 
 630. Signagraph. Used largely by paymaster for sign- 
 ing pay checks. Device permits signing a number of checks 
 at one operation. 
 
 631. Check Protectors. For inserting amounts on pay 
 checks, drafts and vouchers to guard against manipulation. 
 
 632. Cancelling Machines. Motor-driven for cancelling, 
 by small perforations, paid pay checks, drafts, vouchers, 
 
376 R. A. 0. A. 1921 SYNOPSIS DISBURSEMENT 
 
 voucher attachments, etc. Dies can be set to show date of 
 payment. 
 
 Hand-operated, cuts a round or square hole. 
 
 633. Air Tubes. For transmitting telegrams by means 
 of carriers through tubes to and from Telegraph Office, also 
 for sending special letters (relayed through Telegraph 
 Office) to other offices in building. 
 
 634. 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. 
 
 635. Electric Mail Elevator. Operated between central 
 mail room and all floors in General Office building. Used 
 for delivering large quantities of mail to and from mail 
 room. Car is controlled from mail room. 
 
 636. 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. 
 
 637. 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. 
 
 638. Pencil Sharpeners. Placed at convenient points in 
 office. 
 
 639. 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.) 
 
 640. Rubber Stamps. Rubber stamps are very gener- 
 ally used to save time of writing. Principal uses: Ad- 
 
DISBURSEMENT RECOMMENDATORY 377 
 
 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 frequently 
 used, instructions as to prorating on sheets sent to com- 
 puting machines. 
 
 641. 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. 
 
 642. 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 distributed by 
 truck boy each morning. 
 
 643. Paper Punch. Hand power, adjustable, for perfo- 
 rating papers for filing purposes. 
 
 644. 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. 
 
 645. Buzzers and Call Bells. Very generally used for 
 calling clerks and Department Heads to office or desk of 
 Auditor, Assistant Auditor and Chief Clerk. 
 
 646. Inter-Communicating Telephone System. Con- 
 necting Chief and Head Clerks* desks with Auditor and 
 with each other. Operates independently of main telephone 
 exchange, but connected with it for outside calls. 
 
 647. 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. 
 
 648. Each Bureau Head equipped with a telephone per- 
 mitting connection with any other Department in General 
 Office Building or outside. Supplemented by an auto- 
 matic inter-communicating system permitting communica- 
 tion direct between Auditor of Expenditures anci each 
 
378 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 Bureau Head or Bureau Heads with each other. Permits 
 calling 1 each individually or collectively. 
 
 649. 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 address, 
 and on other address of Storekeeper or Master Mechanic. 
 
 650. Pay Roll Cases. Locked boxes with reversible 
 cover on which addresses are painted, used for transmitting 
 pay and time rolls between maker of roll and Disbursement 
 Office. 
 
 651. 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.) 
 
 652. Wage Tables. Hourly, daily and monthly rates, 
 for computing earnings of employees and for verifying ex- 
 tensions of rates on pay rolls. 
 
 Train and Enginemen's rate sheet. Earnings computed 
 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 Trainmen 
 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 \2y 2 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. 
 
 653. 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 
 
DISBURSEMENT RECOMMENDATORY 379 
 
 during the month to arrive at value chargeable to expenses 
 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 ship- 
 ments. 
 
 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. 
 
 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. i 
 
 654. 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. 
 
 655. Numbers Assigned to Regular Train Runs. To 
 avoid writing points between which trains run, on time 
 rolls, a number is assigned to regular scheduled runs and 
 number only is shown on roll. 
 
 656. Numbering Bills and Vouchers. Series started 
 first of each year and vouchers numbered consecutively, be- 
 ginning with number 1. Allowance made each month for 
 overlapping numbers. Prevents misfiling and reduces work 
 of filing to a minimum. 
 
 657. Series started first of each month and vouchers 
 numbered consecutively, beginning with number one. The 
 month and year are indicated as such. 
 
 658. Consecutive numbers started first of each year, odd 
 numbers used for January and even numbers for February, 
 etc. Prefix number used to indicate year. 
 
 659. Bills and Vouchers. Material and supplies and car 
 repair bills and vouchers prepared by Shop Accountant. 
 
380 R. A. 0. A. 1921 SYNOPSIS DISBURSEMENT 
 
 Before transmitting to Auditor, items are listed on loose 
 leaf bill and voucher register sheets which accompany bills 
 and vouchers to Auditor and form part of Auditor's record, 
 requiring no further writing. Bill and voucher numbers as- 
 signed to Shop Accountant by Auditor who uses same num- 
 bers 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. 
 
 660. 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, etc., 
 being shown on pay rolls. Time and pay rolls sent to 
 Auditor's office for verification. 
 
 Same method for Train and Engine rolls. 
 
 661. 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 carbon copy of 
 first period roll. 
 
 662. Station Expense Roll. To reduce number of 
 vouchers in connection with Public Utility Companies' 
 bills, such as light, water, etc., and to insure quick payment 
 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-negotiable 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. 
 
 663. Employees' Expense Accounts. To expedite pay- 
 ment of amount due employees for money expended in com- 
 pany service and reduce number of vouchers. Expense ac- 
 counts, for all men under his jurisdiction, are sent to De- 
 partment Head direct and recapped on a special form in 
 triplicate. One voucher drawn in favor of Treasurer for 
 total of all expense accounts. Copy of recap and orginal 
 expense account statements sent to disbursement officer ; 
 original and duplicate of recap sent to Treasurer, who 
 issues checks for amount due each employee. 
 
DISBURSEMENT RECOMMENDATORY 381 
 
 664. 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. 
 
 665. 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, amount 
 earned being entered on ticket by Paymaster's clerks. 
 
 666. 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 represent 
 in-transit items which are followed up. 
 
 667. Skeletonized Blanks. Bills collectible, vouchers 
 and department bills and invoices covering regularly recur- 
 ring items, are skeletonized on duplicating machine, leaving 
 blank spaces for date, amount, percentages, etc., and a year 
 supply struck off. Produces standard results, reduces pos- 
 sibility of error and avoids considerable work of preparing 
 pencil drafts and checking and rechecking data monthly. 
 
 668. Form Letters. Standard printed forms with num- 
 bered questions and answers. Used to avoid writing letters. 
 Clerk inserts name and address and pencil checks proper 
 item. Used largely in Bill and Voucher Departments. 
 
 669. 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. 
 
 670. 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. 
 
 671. Central Filing Bureau. All correspondence, leases 
 and contracts filed in a central bureau. Insures uniformity 
 in filing, complete files and avoids having each sub-depart- 
 
382 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 ment maintain separate files. Files are obtained by request 
 slips signed by sub-department head. 
 
 672. 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. 
 
 STANDARD FORM FOR RENDERING OF BILLS BY 
 
 FIRMS FROM WHOM MATERIAL IS 
 
 PURCHASED 
 
 673. 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 Rail- 
 way Accounting Officers Association recommends R. A. 
 O. A. Standard Form No. 201, size 8j^xll inches. 
 
 R. A. O. A. STANDARD FORM NO. 202, REGISTER 
 
 AND INDEX OF MISCELLANEOUS BILLS 
 
 PAYABLE OR RECEIVABLE 
 
 674. This form is intended to fill the requirements of a 
 register and index of all bills, other than those of a recur- 
 ring character. It contemplates the registration of each in- 
 dividual bill rendered against the carrier and means, in ef- 
 fect, a ledger account with each concern with which the 
 carrier does business. 
 
 675. Arrangements may be made with the Purchasing 
 Agent to transmit a copy of all invoices received to the Ac- 
 counting Department for record in this register, and similar 
 arrangements could be made with all other departments 
 for bills handled by them. When the original bill is re- 
 ceived in the audit office, either for voucher or covered by 
 voucher, it should be checked against this record to detect 
 duplication, and when finally audited, the audit or file num- 
 
DISB URSEMENTRECOMMENDA TORY 383 
 
 ber 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 machine list of the 
 open or unpaid items would indicate the Carrier's liability 
 from this source. This voucher number would also supp'y 
 the place of the ordinary index, and would make any addi- 
 tional indexing unnecessary. Properly applied, this method 
 would prevent absolutely duplicate 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 
 
 676. 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 agreement or con- 
 tract, to state the terms. This will afford a ready means 
 for checking bills payable when received, and bills receiv- 
 able, when rendered, to ascertain their accuracy in accord- 
 ance with the terms of the contract. 
 
 677. 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 additional 
 leaves behind the first, after the latter is filled up. The 
 second and additional sheets need not carry the informa- 
 tion at the head of the first sheets as that will suffice for the 
 entire record of any particular arrangement. 
 
384 R. A. O. A. 1921 SYNOPSIS DISBURSEMENT 
 
 678. The record will prevent the duplication of bills and 
 will act as a reminder to prepare promptly bills receivable, 
 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 arrangement, for 
 which bill is rendered at regular intervals. When bills pay- 
 able are vouchered and audited, the insertion 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 
 
 679. Carriers should use the Standard Form of Voucher, 
 R. A. O. A. Standard Form No. 207. 
 
DISB VRSEMENTRECOMMENDA TORY . 38 5 
 
 R. A. O. A. STANDARD DISBURSEMENT FORMS 
 
 680. R. A. O. 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. 
 
 209. Statement of Personal Expenses. 
 
 210. Tracer for Unpaid Bills. 
 
 211. Vouchers Audited Register. 
 
 212. Vouchers Audited Condensing Sheet. 
 
 213. Vouchers Audited Register. 
 
 214. Vouchers Audited Condensing Sheet by Oper- 
 ating Divisions. 
 

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R. A. O. A. Standard Form No. 201 
 
 Size 84x11 
 To be made in triplicate. 
 
 .RAILROAD 
 
 Bog*t of _ ?.??!.????. * . 
 
 Slabtown, Ga. 
 
 MATERIAL. LISTED BELOW: 
 
 PA Ordpr No D 
 
 ate of this 1 
 lipper's Bill 
 
 )iU 
 
 Requisition No SI 
 
 No. 
 
 Destination - - K 
 FOB point - ------- 
 
 cord No. . . 
 Check ( Freight O 
 .^Express O Parcel post O 
 ow shipped ( Dray ^ Messenger 
 
 
 T f Cash discount % if paid by 
 
 1 Or, Car No Initials.. 
 
 This bill should be rendered in triplicate and mailed with Bill of Lading: or Skipping: Receipt 
 attached, to the Purchasing: Agent, immediately after shipment of material. 
 
 DESCRIPTION OF MATERIAL 
 
 . 
 
 UNIT 
 
 QUANTITY 
 
 PRICE 
 TBR UNIT 
 
 AMOUNT 
 
 
 
 
 
 SPACE BELOW RESERVED FOR USE OF RAILROAD 
 
 
 
 Acct.Dept 
 
 Material described 
 
 above reoeirvd 
 
 P. A, Order No. 
 
 
 
 in good order: 
 
 
 Requisition No. 
 
 
 
 (Signed) 
 
 
 Prices and F. O. B. Point 
 
 
 
 
 (Title) 
 
 
 
 
 Charged to 
 
 
 Extensions and footings 
 
 
 
 
 
 f Rec'd. by P. A. 
 
 
 
 
 
 T J Sent out by P. A._. 
 
 
 
 
 
 
 
 
 Month of_ -. 
 
 
 \ Ret'd by outside office 
 
 
 
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REGISTER & INDEX OF RECURRING BILLS ^RECE?V L ABLE 
 
 R. A. O. A. Standard Form No. 203. 
 
 Fursa Size 7x13^4 in. 
 
 To print on loose leaf stock 8^x13%. 
 
 Punching to fit binder. 
 
 Cross ruling to be single typewriter space. 
 
 THE NORTH & SOUTH RAILROAD 
 
 IN ACCOUNT WITH 
 
 ADDRESS 
 
 FOLIO. 
 
 NATURE OF FACILITY 
 
 LOCATION 
 
 DESCRIPTION 
 
 AGREEMENT NO. 
 EFFECTIVE 
 OWNERSHIP 
 TERMS 
 
 FILE NO. 
 TERMINATES 
 
 DATE 
 
 Anr-oiiMTc: CHARGED 
 ACCOUNTS , CREDITED 
 
 VOUCHERS PAYABLE 
 BILLS RENDERED 
 
 ioNTHLY 
 
 REMARKS: 
 
 || YEAR 
 
 1 MONTH OF v 
 SERVICE 
 
 O 
 
 Z 
 
 d 
 
 5 
 
 AMOUNT 
 
 FORWARDED 
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 DATE 
 FORWARDED 
 
 DATE 
 RETURNED 
 
 CORRES- 
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 FILE NO. . 
 
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 VOUCHER ED 
 OR BILLED 
 
 
 
 Z 
 
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 AMOUNT 
 VOUCHER ED 
 FOR 
 
 AUDIT NO. 
 
 
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 FEB. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Reports, statements, or other interline forms, when uniform 
 in size and standardized in arrangement, usually lessen 
 clerical labor, and are the source of convenience in filing and 
 using such reports, statements, or interline forms, by car- 
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50142 A. F. E. No. 
 
 Central Division 
 
 Wisconsin State 
 
 13 Valuation Section 
 
 DESCRIPTION AND LOCATION OF WORK 
 Replacing present gasoline storage tanks with larger ones 
 Crossroads and Slabtown 
 
 
 DISTRH 
 
 
 
 
 INVESTEMNT IN ROAD 
 
 Line 
 No. 
 
 Voucher 
 or Bill 
 
 Number 
 
 Voucher in Favor of: 
 Journal Voucher for 
 
 Bin Against Whom 
 
 Total 
 nvestmen 
 in Road 
 
 Engineerin 
 
 Water 
 Stations 
 
 Fuel 
 
 Stations 
 
 Roadway 
 
 Buildings 
 
 
 
 
 
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NORTH & SOUTH RAILROAD . A. o. A. *** r. x* m 
 
 ACCOUNTING DEPARTMENT 
 
 Abstract of Charge* to Authorities for Expenditure 
 
 ESTIMATE. INVESTMENT. $1,300.00. OPERATION. $360.00 
 
 PION I. C. C. CLASSIFICATION 
 
 
 
 OPERATING EXPENSES 
 
 OTHER ACCOUNTS 
 
 
 
 
 Total 
 Operating 
 Expenses 
 
 Roadway 
 Buildings 
 
 Water 
 
 Stations 
 
 Fuel 
 
 Stations 
 
 
 
 
 Amount 
 of 
 Charge 
 
 Name 
 of 
 Account 
 
 Line 
 No. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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R. A. O. A. Standard Form No. 206 
 Size 8>x7 inches 
 
 (ORIGINAL) 
 
 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) 
 
 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. 
 (SizeSK "' 
 
 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 TOjTREASURER. N. &IS. R. R. CO., SLABTOWN, GEORGIA) 
 
 . 
 
 
 
 Distribution: 
 
 Checked as to 
 Prices. Certified 
 
 Extensions. 
 
 (Title) 
 ved__ 
 
 Appro 
 Footings. _ _ 
 
 (Title) 
 ved... 
 
 Contract 
 
 Appro 
 
 (Title) 
 
 Approved. 
 
 (Title) ' 
 
 Audit* 
 
 >d 
 
 (Title) 
 
FOR 
 
 Correct : 
 
 Approved for payment: 
 
 Auditor 
 
 No. 
 
 REGISTERED 
 
 MO. YEAR 
 
 Pay to the 
 order of 
 
 Washington, D. C. 
 
 $- 
 
 To 
 
 In Settlement of Above Account. 
 
 NORTH 8c SOUTH RAILROAD CO. 
 
 Treasurer. 
 
 NOTE. The above ? s 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 U 5 
 
 
 
 
 U 
 
 
 
 
 8 U H 
 
 K. A. O. A. Standard Form No. 207 
 
 
 
 z < 
 
 Pay part 8%x3% inches. 
 Record part 8%x7 inches. 
 
 
 
 H 9j 
 
 If large size is desired, use: 
 
 
 
 o n.0 
 
 1* 
 
 Pay part 8%x7 inches. 
 Record part 8%xll inches. 
 
 
 
 i 
 
 
 
 
 o 
 
 121 
 
 a * 
 
 
 
 
 1 > C 
 
 
 
 
 M * 
 
 < m U 
 
 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 
 
 
 til Q w - 
 
 exactly over them, so that by use of a carbon, whatever is written on the pay pai 
 
 t will 
 
 
 H 5 t 
 
 appear in the corresponding spaces on the record part. 
 
 
 FOR 
 
 To 
 
 REGISTERED 
 
 No. MO. YEAR 
 
 Dr. 
 
 DISTRIBUTION 
 
 ACCOUNT 
 NO. 
 
 AMOUNT 
 
 ACCOUNT 
 NO. 
 
 AMOUNT 
 
 ACCOUNT 
 NO. 
 
 AMOUNT 
 
 TOTAL 
 
 
 
 
 
 
 
 
 Space for Approvals. 
 
is 
 
 < w 
 
 < u 
 
 . N 
 
 o 2 
 
 
 
 U 
 
 
 
 K 
 
 
 
 .DOLLARS, 
 
 
 
 AUDITOR. 
 
 Q i g 
 
 
 
 
 
 
 
 V 
 
 J D 
 
 
 
 
 
 
 
 
 
 * tn 
 
 
 
 
 
 
 
 
 Q 
 
 U 
 
 
 
 
 
 
 
 
 
 
 M 
 
 K 
 
 
 
 
 
 
 
 < 
 
 t 
 
 h 
 
 
 
 
 
 
 
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 Z 
 
 
 
 
 
 
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 Q 
 
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 <^ 
 
 
 
 
 
 
 H 
 
 < 
 
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 a. 
 
 ^c 
 
 
 
 
 
 
 f^ 
 
 UJ 
 
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 02 : 
 
 THE ORDER 
 
 LROAD CX^ 
 
 
 
 
 
 
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 - o 3 2 
 
 a 
 
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R. A. O. A. Standard Form No. 2M 
 Six* Sttxll inches. 
 
 NORTH AND SOUTH RAILROAD COMPANY 
 
 Keadqoarters at ......................... Dcpt ........................ Datt ....................... 192 ---- 
 
 I have paid the amounts shown below for necessary expanses, while traveling in the service of the 
 tforth and South Railroad on the following business ________________________________ . --------------------- 
 
 luring the Month of ......... ..... .. .192 ..... 
 
 DATE 
 
 BREAKFAST 
 
 DINNER 
 
 SUPPER 
 
 SLEEPNO CAR 
 OR 
 LODGING AT 
 
 OTHER 
 EXPENSE* 
 
 TOTAL 
 
 PLACE 
 
 AMOUNT 
 
 PLACE 
 
 AMOUNT 
 
 PLACE 
 
 AMOUNT 
 
 DESCRIP'N 
 
 AM 
 
 T. 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 5 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 6 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 7 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 8 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 9 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 10 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 11 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 12 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 13 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 14 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 15 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 16 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 17 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 18 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 19 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 20 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 21 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 22 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 23 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 24 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 25 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 26 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 27 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 28 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2ft 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 30 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I I 
 
 Paid by Draft No.. 
 
 >proved .____.: . li,.. 
 
 For additional explanation of Other Expenses, 
 back of this Form 
 
 Signed 
 THle .. 
 Address 
 
Back of R. A. O. A. Standard Form No. 20i 
 EXPLANATION OF OTHER EXPENSES 
 
 
 TOTAL 
 
 INSTRUCTIONS 
 
 No expense of any character at headquarters or place of residence of the 
 employee will be allowed. Sleeping or parlor car fares, railroad tares, livery and 
 expenses of a similar nature, also Hotel charges for two day* or ovet, should be 
 accompanied by receipted .bills. Railroad and sleeping cai fare receipts and 
 livery bills should show points between which charges were incurred. Charges 
 tor telegrams should, in all cases, be accompanied by the copies of the terrains. 
 Expenses shown in "Other Expenses" col,umn should be itemized and, 
 necessary, further explained on the back of the blank. 
 
A. O. A. Standard Form No. 210 
 Size KVzxll inches. 
 
 NORTH AND SOUTH RAILWAY 
 
 .19... 
 
 File. 
 
 Following is a list of unpaid bills against your Company, for which early remittance is requested. 
 Please indicate in the column provided the present status of the bills and RETURN THIS STATEMENT 
 TO THE UNDERSIGNED, using the following symbols for indicating status: V Voucher issued; I In- 
 vestigation not completed; NR Bill not received; forward duplicate. BR Bill returned for correction; 
 BC Bill returned for cancellation. 
 
 (Name) 
 
 (Title) 
 
 DATt 
 
 BILL RE 
 
 FERENCE 
 
 
 
 
 PRE 
 
 SENT STATUS 
 
 LAST 
 SENT 
 
 NUMBER 
 
 MONTH 
 AUDITED 
 
 ACCOUNT 
 
 AMOU 
 
 ^T 
 
 SYM- 
 BOL 
 
 REMARKS 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Economy in printing is usually attained by the use of the 
 R. A. O. A. Standard Forms. 
 
R. A. O. A. Standard Form No 211 
 
 (NAME OP ROAD) 
 
 VOUCHERS AUDITED REGISTER 
 
 FOLIO NO.. 
 
 
 
 DATE OP 
 RECORDING 
 
 AUDIT 
 NUMBER 
 
 AMOUNT 
 
 DATE 
 PAID 
 
 TO 
 
 TREASURER 
 
 NAME OP AYEE 
 
 BINDING SPACE 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 
 
 

 
 NAMI 
 
 CONDENSING SHEET FOR 
 
 NO. 
 
 DEBIT 
 
 CREDIT 
 
 
 NET 
 
 ACCT. 
 NO. 
 
 DEBIT 
 
 CREDIT 
 
 NET 
 
 ACCT. 
 NO. 
 
 DEBIT 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 201 
 
 
 
 
 
 
 
 
 
 
 371 
 
 
 
 
 
 
 
 
 
 
 1 
 
 
 
 
 202 
 
 
 
 
 
 
 
 
 
 
 372 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 
 
 206 
 
 
 
 
 
 
 
 
 
 
 873 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 -208 
 
 
 
 
 
 
 
 
 
 
 374 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 
 
 212 
 
 
 
 
 
 
 
 
 
 
 376 
 
 
 
 
 
 
 
 
 
 
 5 
 
 
 
 
 214 
 
 
 
 
 
 
 
 
 
 
 377 
 
 
 
 
 
 
 
 
 
 
 6 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 225 
 
 
 
 
 
 
 
 
 
 
 387 
 
 
 
 
 
 
 
 
 
 
 13 
 
 
 
 
 227 
 
 
 
 
 
 
 
 
 
 
 388 
 
 
 
 
 
 
 
 
 
 
 14 
 
 
 
 
 229 
 
 
 
 
 
 
 
 
 
 
 389 
 
 
 
 
 
 
 
 
 
 
 15 
 
 
 
 
 231 
 
 
 
 
 
 
 
 
 
 
 290 
 
 
 
 
 
 
 
 
 
 
 16 
 
 
 
 
 233 
 
 
 
 
 
 
 
 
 
 
 391 
 
 
 
 
 
 
 
 
 
 
 17 
 
 
 
 
 235 
 
 
 
 
 
 
 
 
 
 
 392 
 
 
 
 
 
 
 
 
 
 
 18 
 
 
 
 
 237 
 
 
 
 
 
 
 
 
 
 
 393 
 
 
 
 
 
 
 
 
 
 
 19 
 
 
 
 
 241 
 
 
 
 
 
 
 
 
 
 
 394 
 
 
 
 
 
 
 
 
 
 
 20 
 
 
 
 
 243 
 
 
 
 
 
 
 
 
 
 
 397 
 
 
 
 
 
 
 
 
 
 
 37 
 
 
 
 
 247 
 
 
 
 
 
 
 
 
 
 
 398 
 
 
 
 
 
 
 
 
 
 
 38 
 
 
 
 
 249 
 
 
 
 
 
 
 
 
 
 
 399 
 
 
 
 
 
 
 
 
 
 
 39 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 279 
 
 
 
 
 
 
 
 
 
 
 413 
 
 
 
 
 
 
 
 
 
 
 5G 
 
 
 
 
 TOTAL 
 M.W.S. 
 
 
 
 
 
 
 
 
 
 
 414 
 
 
 
 
 
 
 
 
 
 
 57 
 
 
 
 
 415' 
 
 
 
 
 
 
 
 
 
 
 58 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 416 
 
 
 
 
 
 
 
 
 
 
 71 
 
 
 
 
 301 
 
 
 
 
 
 
 
 
 
 
 417 
 
 
 
 
 
 
 
 
 
 
 72 
 
 
 
 
 . 302 
 
 
 
 
 
 
 
 
 
 
 418 
 
 
 
 
 
 
 
 
 
 
 73 
 
 
 
 
 308 
 
 
 
 
 
 
 
 
 
 
 420 
 
 
 
 
 
 
 
 
 
 
 74 
 
 
 
 
 809 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 
 
 
 
 
 
 
 
 
 
 75 
 
 
 
 
 310 
 
 
 
 
 
 
 
 
 
 
 76 
 
 
 
 
 814 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 A 6 
 
 
 
 
 315 
 
 
 
 
 
 
 
 
 
 
 444 
 
 
 
 
 
 
 
 
 
 
 316 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 317 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 323 
 
 
 
 
 
 
 
 
 
 
 457 
 
 
 
 
 
 
 
 
 
 
 101 
 
 
 
 
 324 
 
 
 
 
 
 
 
 
 
 
 458 
 
 
 
 
 
 
 
 
 
 
 102 
 
 
 
 
 325 
 
 
 
 
 
 
 
 
 
 
 459 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 REV 
 
 
 
 
 326 
 
 
 
 
 
 
 
 
 
 
 460 
 
 
 
 
 
 
 
 
 
 
 327 
 
 
 
 
 
 
 
 
 
 
 461 
 
 
 
 
 
 
 
 
 
 
 103 
 
 
 
 
 328 
 
 
 
 
 
 
 
 
 
 
 462 
 
 
 
 
 
 
 
 
 
 
 105 
 
 
 
 
 329 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 GEN. 
 
 
 
 
 
 
 
 
 
 
 103 
 
 
 
 
 330 
 
 
 
 
 
 
 
 
 
 
 109 
 
 
 
 
 331 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 110 
 
 
 
 
 33'iJ 
 
 
 
 
 
 
 
 
 
 
 463 
 
 
 
 
 
 
 
 
 
 
 ill 
 
 
 
 
 333 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 112 
 
 
 
 
 334 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 OPER. 
 
 
 
 
 
 
 
 
 
 
 133 
 
 
 
 
 335 
 
 
 
 
 
 
 
 
 
 
 134 
 
 
 
 
 336 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 j 
 
 135 
 
 
 
 
 837 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 j 
 
 13C 
 
 
 
 . 
 
 NTOTAL 
 M or E 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 137 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 138 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 142 
 
 
 
 
 351 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 143 
 
 
 
 
 352 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 151 
 
 
 
 
 353 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 152 
 
 
 
 
 354 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 
 M. Ft. 
 
 
 
 
 356 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 357 
 
 
 
 
 
 
 
 
 
 
 
 
 ., 
 
 
 
 
 
 
 
 
 
 
 
 
 68 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 359 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 TRAr. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
K A. 0. A. Standard Form No. 212 
 
 MONTH OF. 
 
 CREDIT 
 
 
 NIT 
 
 ACCT. 
 NO. 
 
 DEBIT 
 
 CREDIT 
 
 NET 
 
 ACCT. 
 NO. 
 
 DEBIT 
 
 CREDIT 
 
 NT 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 501 
 
 
 
 
 
 
 
 
 
 
 683 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 503 
 
 
 
 
 
 
 
 
 
 
 685 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 607 
 
 
 
 
 
 
 
 
 
 
 686 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 614 
 
 
 
 
 
 
 
 
 
 
 689 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 618 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 519 
 
 
 
 
 
 
 
 
 
 
 701 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 536 
 
 
 
 
 
 
 
 
 
 
 775 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 537 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 639 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 540 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 641 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 542 
 
 
 
 
 
 
 
 
 
 
 901 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 543 
 
 
 
 
 
 
 
 
 
 
 902 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 544 
 
 
 
 
 
 
 
 
 
 
 903 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 545 
 
 
 
 
 
 
 
 
 
 
 912 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 546 
 
 
 
 
 
 
 
 
 
 
 915 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 547 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 578 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 679 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 581 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 582 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 585 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 589 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 590 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 .691 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 592 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 693 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 596 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 597 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 600 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 626 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 627 
 
 
 
 
 
 
 
 
 
 
 
 5 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 630 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 632 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 636 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 637 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 638 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 639 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 640 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 . 
 
 
 
 
 
 641 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 643 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 645 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 647 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 648 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 649 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 652 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 653 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 65.5 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 656 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 658 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 659 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 665 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 668 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 669 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 670 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 671 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 672 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 676 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 680 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 681 
 
 
 
 
 
 
 
 
 
 
 TOTAL 
 
(NAMB 
 
 VOUCHERS AUD 
 
 MONTH OF 
 
 DATE OF 
 
 RECORDING 
 
 AUDIT 
 
 NUMBEN 
 
 TREASURER 
 
 NAMB OP PAYEE 
 
R. A. O. A. Standard Form No. 213 
 
 P ROAD) 
 
 TED REGISTER 
 
 'POLIO NO.. 
 
 INVESTMENT 
 ACCOUNT* 
 
 OPERATING 
 EXPENSE 
 ACCOUNTS 
 
 OPERATING 
 REVENUE 
 ACCOUNTS 
 
 OTHER 
 INCOME 
 ACCOUNTS 
 
 MATERIAL 
 AND 
 SUPPLIES 
 
 ' OTHER GENERAL LEDGER ACCOUNTS 
 
 
 TITLE 
 
 AMOUNT 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ' 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ON ia wig 
 
 9 
 
TERMINAL 
 
 TERMINAL AND SWITCHING COMPANIES' 
 /FORMS 
 
 R. A. O. A. Standard Form No. 400, Conductors' Car 
 Report. This form to be used in recording movements of 
 passenger and freight cars within a terminal. 
 
 It is recognized that to meet the requirements of some 
 Companies the form and the information shown thereon 
 will need some slight modification. 
 
 R. A. O. A. Standard Form No. 401, Joint Mileage Per 
 Cent Sheet. It is recognized that to meet the requirements 
 of some Companies this form will be used in sizes other 
 than 14 x 15 inches. 
 
 R. A. O. A. Standard Form No. 402, Recapitulation of 
 Joint Operating Expenses. This form to be used in con- 
 nection with R. A. O. A. Standard Form No. 401, the size 
 and information to be modified to conform to the require- 
 ments of some companies. 
 
 it). 
 
R. A. O. A. Standard Form No. 400 
 Size 4^x9i/4 inches. 
 
 NORTH & SOUTH RAILROAD 
 CONDUCTORS' CAR REPORT 
 
 
 
 I-IATF 
 
 
 102 
 
 ROAD Sec 
 
 TH 
 
 AIM FROM 
 
 
 To 
 
 
 
 
 
 
 ARR1V 
 
 ED 
 
 ENGINE 
 
 
 ENOINEMAN 
 
 TlMF .. . 
 
 M 
 
 
 
 
 DEPAR- 
 
 PEP 
 
 
 
 
 T'T 
 
 M 
 
 
 
 
 
 
 
 
 
 INITIALS 
 
 KIND 
 
 NAME OR NUMBER 
 
 X 
 
 DESTINATION 
 
 1 
 
 
 
 
 
 2 
 
 
 
 
 
 3 
 
 
 
 
 
 4 
 
 
 
 
 
 5 
 
 
 
 
 
 ? 
 
 
 
 
 
 7 
 
 
 
 
 
 8 
 
 
 
 
 
 9 
 
 
 
 
 
 1ft 
 
 
 
 
 
 11 
 
 
 
 
 
 12 
 
 
 
 
 
 13 
 
 
 
 
 
 14 
 
 
 
 
 
 15 
 
 
 
 
 
 IS 
 17 
 
 
 
 
 1 
 
 18 
 
 
 
 
 
 19 
 
 
 
 
 
 20 
 
 
 
 
 
 TOTAL ENGINES AND CARS. 
 
 CONDUCTOR. 
 
 X LOADED 
 
 ABBREVIATIONS 
 
 EMPTY 
 
 Under the head "KIND" use the following: E Express ; RE Refrigerator 
 Express; BE Box Express; HC Horse and Carriage; PO Postal ; PS Postal 
 Storage ; BM Baggage and Mail ; BG Baggage ; PB Passenger and Baggage ; 
 P Passenger; DN Dining ; PL Parlor; PLB Parlor Baggage; SL Sleeper ; 
 OB Observation; V Chartered ; O Official. 
 
 CONDUCTORS WILL DEPOSIT THIS REPORT AT OFFICE OF STATION 
 MASTER. . 
 
NORTH & SO 
 
 JOINT MILEAGE 
 
 J 
 
 p* 
 
 q 
 
 Clasa of 
 Trains 
 
 Section No 
 
 
 Section No 
 Miles 
 
 Section No 
 Miles 
 
 Section No- 
 
 Mi IPO 
 
 
 
 
 
 
 Engine 
 Units 
 
 Total 
 Units 
 
 Unit Mileage 
 
 Unit Mileage 
 
 Unit Mileage 
 
 Unit Mileage 
 
 Passenger 
 
 
 
 
 
 
 K 
 
 Freiiiht 
 
 
 
 
 
 
 
 V 
 
 Total 
 
 
 
 
 
 
 
 a 
 Z 
 
 Per Cent 
 
 
 
 
 
 
 
 o 
 
 rt 
 o 
 
 Passenger 
 
 
 
 
 
 
 
 
 Krpiyht 
 
 
 
 
 
 
 
 I 
 
 Total 
 
 
 
 
 
 
 
 
 y 
 
 Per C^nt 
 
 
 
 
 
 
 
 
 o 
 rt 
 b 
 
 Passenger 
 
 
 
 
 
 
 
 BQ 
 
 Fi-Pijfht. 
 
 
 
 
 
 
 
 g 
 
 Total 
 
 
 
 
 
 
 
 
 ^ 
 
 Prr Crnt^ 
 
 
 
 
 
 
 
 1 
 
 Pas^pncer 
 
 
 
 
 
 
 
 K 
 
 Freight 
 
 
 
 
 
 
 
 o> 
 
 Total 
 
 
 
 
 
 
 
 Z 
 
 Per. Cent 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 S 
 
 Freiffht 
 
 
 
 
 
 
 
 8 
 
 T 1 
 
 
 
 
 
 
 
 A 
 g 
 
 Per Cent 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 8 
 
 Freight 
 
 
 
 
 
 
 
 
 
 Total 
 
 
 
 
 
 
 
 
 
 J; 
 
 Per Cent 
 
 
 
 
 
 
 
 TOTAL 
 
 
 
 
 
 
 
 
A. O. A. Standard rorn. Mo. 
 Siz 14x15 Inches. 
 
 TH .RAILROAD 
 
 ER CENT SHEET 
 
 
 
 
 
 
 
 
 Section No 
 || Miles 
 
 Section No 
 Miles 
 
 Section No 
 Miles 
 
 Section No.... 
 Miles 
 
 Section No 
 ....Miles 
 
 Section No 
 Miles 
 
 
 ; Unit Mileage 
 
 Unit Mileage 
 
 Unit Mileage. 
 
 Unit Mileage 
 
 Unit Mileage 
 
 Unit Mileage 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 . 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 _ - 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ' 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
. 
 
 
 
 O w 
 "SI 
 
 < z 
 
 z 
 
 
 
 o 
 
 I 
 
Copies of this book, at $1.00 each, may be obtained from 
 
 Railway Accounting Officers Association 
 
 1116 Woodward Building 
 
 Washington, D. C. 
 
THIS BOOK IS DUE ON THE LAST DATE 
 STAMPED BELOW 
 
 AN INITIAL FINE OF 25 CENTS 
 
 WILL BE ASSESSED FOR FAILURE TO RETURN 
 THIS BOOK ON THE DATE DUE. THE PENALTY 
 WILL INCREASE TO SO CENTS ON THE FOURTH 
 DAY AND TO $1.OO ON THE SEVENTH DAY 
 OVERDUE. 
 
 AU6 4, 1943 
 
 LD 21-100m-7,'39(402s) 
 

 YC 89478 
 
 UNIVERSITY OF CALIFORNIA LIBRARY