SB TV 167 ynopsis of Decisions and Recommendations Relating to FREIGHT ACCOUNTS July, 1888, to June, 1916, Inclusive EDITED BY THE SECRETARY SOCIATION OF AMERICAN RAILWAY ACCOUNTING OFFICERS .u GIFT OF SYNOPSIS OF DECISIONS AND RECOMMENDATIONS RELATING TO FREIGHT ACCOUNTS JULY, 1888, TO JUNE, 1916 INCLUSIVE PUBLISHED BY ASSOCIATION OF AMERICAN RAILWAY ACCOUNTING OFFICERS 1116 AND 1118 WOODWARD BUILDING WASHINGTON, D. C. INDEX. PARAGRAPH Absorbed switching charges 46 Abstracts and division statements 15 Accounting, use of mechanical devices in 193 Accounts, correction 19 station freight, plan of 66 Advances, differences in 10 undercharges in 149 Agents' relief claims 65 Astray and misrouted freight 99 freight waybills, settlements for ]03 less carload freight, waybilling 101 Audit office interline settlements 3 Balances, remittances for 31 Bills of lading 109 and shipping orders 184 government 120 Card waybilling, interline 91 Charges, refrigeration 185 responsibility for correctness 136 stop-off 170 uncollectible, disposition of 143 Classification of commodities k 181 uniform for government freight 119 Collection of transportation charges 138 Commodities, classification of 181 Correction accounts . .- 19 notice, items of 25 cents or less 9 of overcharges and undercharges 140 Corrections 52 Daily system of freight accounts 66 Demurrage charges, receipts for 117 Destination carrier, waybill, responsibility of 9 matching waybills and freight at 35 Differences, statements of 19 Divisions not furnished 47 Division sheets 1 statements 15 Emigrant movables destined to non-agency stations 188 Empty cars bearing M. C. B. home route card 186 tank cars not subject to revenue charges 187 Freight bill 114 bills, transfer 50 claim authorization blank 182 Government bill of lading 120 freight 119 collection of charges 125 A. A. R. A. O. standard freight forms Page 69 Waybill prefixes Page 53 357074 PARAGRAPH Government freight land grant deductions. 129 settlement between carriers 125 waybilling 123 Household goods destined to non-agency stations 188 Impression paper, size of 175 Interline card waybilling 91 settlements, audit office 3 errors in 21 waybilling, extension of 1 waybill, minimum size for 179 waybills for short freight 33 junction record of 183 Junction freight settlements 48 record of interline waybills 183 settlement sheet 56 Junctions, prepayments at 51 Land-grant deductions 129 Light weighing freight cars 130 Local switching j 90 Matching waybills and freight at destination .' 35, 63 Mechanical devices, used in accounting 193 Misrouted freight 99 settlements for 107 Official list of open and prepay stations 192 Order notify shipments 157 Overcharges, adj ustment of 136 correction of 140 Percentage division bases 1 Perishable freight 177 Prepaid only waybill 178 total, in excess of amount necessary 12 insufficient 11 Prepayments at j unction 51 Rebilling for short freight 62 Receipts for demurrage charges 117 Refrigeration charges 185 Relief claims, agents' 65 Reporting waybills for short freight 34 Request for waybill correction 7 Revision of waybills and transfer freight bills 137 Settlement, basis of 28 manner of 30 sheet, junction 56 Settlements for astray freight waybills 103 misrouted freight 107 j unction freight 48 switching, plan of 69 Shipments rewaybilled enroute, adjustments on 13 Shipper's order consignments. . 157 Shipping orders and bills of lading 184 Short freight, interline waybills for 33 rebilling for 62 A. A. R. A. O. standard freight forms Page 69 Waybill prefixes Page 53 INDEX 5 PARAGRAPH Short freight, reporting waybills for 34 transfer freight bills for/. 61 Special rulings 182 Statements, division 15 of differences 19 Station freight accounts, plan of 66 Stenciling freight cars 130 Stop-off charges 170 Summary 28, 58 Switching charges, absorbed 46 local 90 settlements, plan of 69 Tonnage interchanged between carriers 189 Tracing unreported waybills 32, 39 waybills improperly reported 37 Transfer freight bills 50, 160, 169 for short freight 61 itemizing miscellaneous charges 168 revision of 137 Transportation charges, collection of 138 Uncollectible charges, disposition of 143 Undercharges, adjustment of . . .' 136 collected by bureaus. 190 correction of \ . . . 140 in advances 149 Unreported waybills, tracing 32, 39 Waybill correction, request for 7 destination carrier, responsibility of 9 impression paper, size of 175 interline, minimum size for 179 point billed to changed 5 prepaid only 178 routing on changed 5 Waybilling 160 astray less carload freight 101 card, interline 91 from non-agency stations 176 government freight 123 interline, extension of 1 Waybills 160 and freight, matching, at destination 35, 63 astray freight, settlements for 103 copies to be furnished 5 correction of 6 divisions not furnished 47 improperly reported, tracing 37 interline, for short freight 33 junction record of 183 itemizing miscellaneous charges 168 reporting for short freight 34 revision of 137 unreported, tracing 32, 39 Weighing, record of 161 A. A. R. A. O. standard freight forms Page 69 Waybill prefixes Page 53 FREIGHT SYNOPSIS, 1916 A. A. R. A. O. PLAN OF AUDIT OFFICE INTER- LINE FREIGHT SETTLEMENTS 1. Interline Waybilling. Accounting departments are being constantly urged by Traffic Departments and others to extend interline waybilling arrangements and while this Association has repeatedly recommended that inter- line billing is desirable, it has also drawn attention to the fact that the chief obstacle to the general extension of through billing is the failure of carriers to provide through rates and percentage division bases (31st Report, page 362). The accounting for interline waybills has, for a long time, been attended by difficulties arising from defects in percentage and division sheets,' among which may be mentioned the inconvenient arrangement of the subject-matter of the publications; the omission of im- portant and constantly used data, to procure which other issues must be consulted ; the failure to publish divisions at the time a tariff is issued ; the employment of compli- cated bases of division instead of simple per cents. These defects have resulted in a great increase in clerical work and expense out of proportion to the increase in the number of interline waybills, and have become a cause of serious concern to accounting officers. Per- centage divisions alone can be applied in interline settle- ment with the minimum expenditure of time and labor, and every change from an arbitrary to a percentage basis means an immediate economy that will be realized month after month for all time. Unorganized efforts on the part of members of the Association to correct this evil have not been successful. In many instances traffic offi- cials appealed to have been indifferent, probably because 8 A. A. R. A. O. 1916 FREIGHT SYNOPSIS they are not fully alive to the magnitude of the evil and the need of a remedy. In other cases co- operation on the part of traffic officers has been frus- trated by reason of the fact that they could not convert to their views other interested carriers or traffic associa- tions. A determined effort should, therefore, be made to improve a condition which so seriously affects the settlement between carriers for proportions of freight charges on interline shipments. It is a condition which demands that accounting officials empowered to speak for this Association shall present forcefully to traffic asso- ciations the necessity for practicable, economical means of apportionment of revenue between carriers (31st- Re- port, page 232). 2. Forms. The following A. A. R. A. O. standard forms should be used under this plan : 101. Interline Waybill (32d Report, page 178). lOla. Interline Waybill for use on ordinary type- writer '(27th. Report, page 202). lOlb. Interline Astray Freight Waybill (28th Re- port, page 149). 104. Interline Freight Abstract (31st Report, page 180). 105. Interline Freight Division Statement (Syn- opsis, 1903, page 162). 107. Interline Freight Correction Account (32d Re- port, page 137). 108. Interline Freight Statement of Differences (32d Report, page 138). 108a. Interline Freight Statement of Differences Single Item (24th Report, page 194). 110. Interline Freight Summary (32d Report, page 185). 117. Junction Settlement Certificate (32d Report, page 140). 118. Notice of Undercharge in Advances (32d Re- port, page 175). A. A. R. A. O. 1916 FREIGHT SYNOPSIS 9 144. Interline Waybill Tracer (22d Report, page 91). 146. Request for Waybill Correction (25th Re- port, page 114). 147. Waybill Correction Notice (25th Report, page 114). 3. Name of Plan. This method of settling interlin'e freight accounts shall be known as the "A. A. R. A. O. Plan of Audit Office Interline Freight Settlements" (23d Report, page 255). 4. Waybills to be Settled. Interline waybills between such stations and over such lines as have been agreed upon by the carriers interested. 5. Copies of Waybills. The accounting officer of the carrier issuing the waybill shall send daily to the account- ing officer of each intermediate carrier also to waybill destination carrier when required a legible copy of each waybill, the name of the issuing carrier to be written, printed or stamped on each copy. When the routing on a waybill or the point billed to is changed after leaving the billing station, the accounting officer of the carrier making the change shall furnish a corrected copy of the waybill to each interested carrier not previously fur- nished with a copy (28th Report, page 158). 6. Correction of Waybills. W^hen an original waybill is changed by a billing or intermediate agent, the cor- rection must be made in ink, showing date, where and by whom made. In such cases "Request for Waybill Correction" should not be issued (25th Report, page 114). 7. When a change is necessary after the original way- bill has passed the billing or intermediate agents, a "Re- quest for Waybill Correction" shall be sent by them to the agent of the waybill destination carrier and a carbon copy to the accounting officer of that carrier. W T hen a "Request for Waybill Correction" is issued by the accounting officer of the billing or intermediate car- 10 A. A. R. A. O. 1916 FREIGHT SYNOPSIS rier, it shall be handled in like manner. When exceptions are taken to a "Request for Waybill Correction," it shall be returned with explanation (25th Report, page 114). 8. When a change involves the delivery of the prop- erty or the collection of additional charges, and the amount involved is sufficient to justify it, the informa- tion should be wired to the waybill destination agent, and the "Request for Waybill Correction" mailed in the usual way (25th Report, page 114). 9. The waybill destination carrier shall be responsible for the collection of the proper revenue and shall prompt- ly issue "Waybill Correction Notice" embracing all changes made on the original waybill while en route or at destination, and supply the accounting officer of each interested carrier with a copy of same. Separate notices must be issued for each waybill corrected. It shall be optional with the waybill destination carrier whether its accounting officer or agent makes the "Way- bill Correction Notice," but it shall be the duty of the accounting officer to see that the accounting officer of each interested carrier is supplied with a copy except that by agreement between carriers the exchange of cor- rection notices may be dispensed with (27th Report, page 200). In the audit office revision of interline way- bills, it is recommended that errors in freight charges of twenty-five (25) cents, or less on any one item, be not covered by correction notice, but the correct amount should be collected and reported (25th Report, page 114). 10. All differences in advances on interline waybills should be corrected by the waybill destination carrier and such waybills settled in interline freight account on basis of corrected figures, but miscellaneous advances, such as drayage, icing charges, stop-over charges, etc., should not be reduced without the authority of the way- billing carrier (30th Report, page 91). 11. When the total prepaid on a shipment waybilled to an agency station is insufficient, the additional amount A. A. R. A. O. 1916 FREIGHT SYNOPSIS 11 necessary shall be collected at destination and waybill correction notice, increasing freight charges to proper basis, duly issued, the total "Prepaid" to be increased only upon authority of the waybilling carrier (30th Re- port, page 91). 12. When the total prepaid on a shipment is in excess of the amount necessary to prepay to destination a way- bill correction notice reducing prepaid charges to the proper amount shall be issued and waybill settled in inter- line account on corrected figures (30th Report, page 92). 13. When correction notice is issued subsequent to the original reporting of the waybill, it shall be included in interline correction account, provided that the minimum of twenty-five (25) cents as indicated in paragraph 9, shall be observed. On shipments re-waybilled enroute, ad- justments shall be made through junction freight settle- ment (30th Report, page 92). 14. All requests for waybill corrections and waybill correction notices shall give reference to the tariff and division sheets authorizing the correction and in the case of weight reduction, gross, tare and net weight, and point at which weighed, should be shown (30th Report, page 92). 15. Abstracts and Division Statements. The receiving carrier shall prepare abstracts of all waybills received and reported by receiving agents in the month's account for which settlement is made. Waybills from each sta- tion to each station via each junction must be shown separately, each sheet to contain waybills from one sta- tion to one station only. Division statements similarly arranged must also be prepared, showing each carrier's proportion of the joint revenue from each station to each station separately. 16. The abstract should show the percentages or other bases of divisions and the apportionment of revenue; provided, however, that this shall not prohibit carriers, by mutual agreement, from showing the full information on division statements (27th Report, page 214). 12 A. A. R. A. O. 1916 FREIGHT SYNOPSIS 17. The receiving carrier shall forward the abstracts and division statements, originals to the forwarding car- rier, and legible hard copies to each intermediate carrier, in time to reach them not later than the 18th of the suc- ceeding month, unless other dates are agreed upon. 18. When the receiving carrier is unable to forward the abstracts and division statements in time to reach their destination on or before the date agreed upon, it shall, on or before the agreed date, notify carriers inter- ested, by wire, of their respective proportions of the freight revenue and in addition thereto advise the for- warding carrier the amounts of advances and prepaid. 19. Statements of Differences and Correction Ac- counts. Discrepancies discovered by forwarding or in- termediate carriers in waybills, abstracts, division state- ments, or correction accounts as rendered, shall be taken up with the receiving carrier in a statement of differences and, if approved by the receiving carrier, shall be em- bodied in a correction account which shall also include discrepancies found in waybills, abstracts, division state- ments, or correction accounts, although attention may not have been called thereto by any other carrier; provided, however that corrections on waybills in freight, advances, or prepaid, or in the sum of the freight and advances, amounting to less than twenty-five (25) cents, shall not be included in statements of differences or correction accounts. When a correction has been excluded by rea- son of the minimum rule and a subsequent correction increases the difference to twenty-five (25) cents or more, the total shall be included in correction account, and further provided that discrepancies in abstracts, divi- sion statements, or correction accounts shall not be in- cluded in statements of differences or correction accounts, unless they affect the settlement with at least one of the interested carriers to the extent of twenty-five (25) cents or more, in which event adjustment shall be made with all carriers (31st Report, page 163). 20. This minimum for correction does not relate to set- A. A. R. A. O. 1916 FREIGHT SYNOPSIS 13 tlements with shippers and consignees, or in any way affect the integrity of the rate. Unless statements of differences are covered by correction accounts, or ob- jection is made thereto, within sixty (60) days of the date of their issue, the issuing carrier may make the cor- rection account (31st Report, page 163). 21. When errors in interline freight settlements are disclosed in the investigation of claims, such errors should be adjusted through correction account and the claims settled on basis of correct divisions (28th Report, page 175). 22. When correction accounts or statements of differ- ences are received after the expiration of six (6) years from date of original settlement, they may be declined (31st Report, page 235). 23. Correction accounts shall be issued by the receiving carrier only, except as provided in paragraph 19, each intermediate carrier to be furnished a legible hard copy thereof. Correction accounts should be retained in the issuing office until the interline account for the month in which they are to be included is prepared, and trans- mitted with the abstracts and division statement in one enclosure. The summary should also accompany them unless sent under separate cover by United States mail, as provided in paragraph 28. 24. The net balance of each correction account as ren- dered shall be included in the current settlement. 25. Discrepancies in correction accounts shall be handled in the same manner as those in the original set- tlement. 26. Correction accounts shall cover differences only. Waybills not accounted for in the current settlement shall be included in subsequent abstracts and division statements. 27. When the receiving carrier has reported waybills to one intermediate carrier, that should have been re- ported to another, the original settlement thereof shall 14 A. A. R. A. O. 1916 FREIGHT SYNOPSIS be made void by correction account, and such waybills shall be reported via the proper route in the current ab- stract. 28. Summary. The abstracts and division statements, with the summary as rendered, except as provided in paragraph 29, shall constitute the basis of settlement. The summary shall be forwarded by United States mail, if it will reach destination before the remainder of the papers. 29. Clerical errors in the summary shall be subject to correction before settlement is made, immediate notice to be given by wire. 30. Manner of Settlement. The receiving carrier shall pay to each intermediate carrier its proportion of the interline freight revenue, whether the freight charges are prepaid or collect, advances and prepaid to be included in the settlement with the forwarding carrier. Settle- ment shall be made upon balances, which shall be sub- ject to sight draft, on or before the 25th of the succeed- ing month. 31. By agreement between carriers, drafts or remit- tances may be made weekly for approximate balances, the amount to be agreed upon, final payment to close the account to be made on or before the 25th of each month, as provided in paragraph 30. 32. Responsibility for Promptly Tracing for Un- reported Waybills. The responsibility for properly ac- counting for interline waybills rests primarily upon the receiving carrier, but the forwarding carrier shall share the responsibility ii it does not promptly trace for un- reported waybills. 33. Junction Agents to Accept and Forward Without Delay, Interline Waybills for Short Freight. Receiving and intermediate carriers shall accept and forward with- out 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 A. A. R. A. O. 1916 FREIGHT SYNOPSIS 15 usual record of shortage at each junction to be noted upon the waybills. 34. Reporting Waybills for Short Freight. When freight is short at destination, the waybills shall be re- ported, but on request of the receiving carrier, the for- warding carrier shall immediately proceed to establish delivery of the freight and failing to do so within sixty (60) days from date of request, adjustment shall be made by claim, in accordance with the rules of the Freight Claim Association. Carriers may by agreement waive the established minimum on this class of claims. 35. 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 short- age, giving a description of the freight. The other agents should carefully examine their records and warehouses. If the freight is found to be on hand, it shall be turned over to the carrier holding the waybill. If it has been received and delivered, the charges shall be turned over to said carrier. Provided, however, that when a carrier transports an entire shipment which is astray, and that weighs 5,000 pounds or more, the carrier holding the revenue waybill shall surrender it to the carrier perform- ing the transportation service. In the event the shipment is only a part of a consignment, the remainder thereof having been handled by the carrier holding the revenue waybill, the carrier transporting the astray portion of the shipment shall, on an order from the carrier holding the revenue waybill, effect delivery to the consignee with- out charges. The revenue on the entire shipment shall be apportioned between the interested carriers on the basis of the weight handled by each. Provided further, that when a carrier transports a car containing LClL astray freight weighing 5,000 pounds or more, the carrier holding the revenue waybills shall surrender them to the 16 A. A. R. A. O. 1916 FREIGHT SYNOPSIS carrier performing the transportation service subject to preceding paragraph. 36. The following examples illustrate doubtful points arising in the application of the principles embodied in the recommendations, viz : Example 1. Destination carrier A receives both the shipment and the original waybill ; the waybill is routed via the destination carrier B. Both the waybill and the revenue in this case belong to A. Example 2. Destination carrier A receives the ship- ment ; destination carrier B receives the original waybill ; the waybill is routed via A. Both the waybill and the revenue belong to A. Example 3. Destination carrier A receives and de- livers 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 LCL freight on a card 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 LCL 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 LCL shipment accompanied by the original waybill. The waybill is routed via intermediate carrier D. The inter- mediate revenue belongs to C. Example 7. Destination carrier A receives shipment weighing 5,000 pounds or more, which is only a part of a consignment ; destination carrier B holds remainder of shipment and revenue waybill. The waybill belongs to destination carrier B, which should collect all charges A. A. R. A. O. iQi6 FREIGHT SYNOPSIS 17 and adjust with destination carrier A on basis of weight transported by each. (3*2d Report, page 167.) 37. Tracing Waybills Improperly Reported. The for- warding or intermediate carrier shall send to the receiv- ing carrier a separate tracer, A. A. R. A. O. Form 144, for each waybill reported, which cannot be located. 38. When the receiving carrier finds a waybill has been reported in error, it shall return the tracer showing the correct reference or the month's correction account in which adjustment will be made. 39. Tracing Unreported Waybills. Waybills not re- ported by waybill destination carrier in the current or succeeding month's account should be immediately traced for by the billing and intermediate carriers, a separate tracer, A. A. R. A. O. Form 144, for each way- bill to be sent to the waybill destination carrier; the waybilling carrier to attach to each of its tracers two copies of the waybill, the intermediate carrier not being required to attach copies of waybills to its tracers. In the event an intermediate carrier's tracer is returned by waybill destination carrier, with advice of no record of waybill, the tracer with all papers attached should be sent to the billing Carrier, which carrier shall advise the tracing carrier the name of the carrier which settled the waybill and the month's account in which settled ; or, if the waybill has not been settled, the billing carrier shall complete the tracing and advise the intermediate carrier the result (31st Report, page 225). 40. When the freight has been received at destination by the carrier addressed, the tracer must be returned to the issuing carrier, showing the month's account in which the waybill will be reported. 41. W T hen both the freight and original waybill are short at destination (except for LCL shipments), 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, provided, however. 18 A. A. R. A. O n/6 FREIGHT SYNOPSIS that if delivery at the junction, of either the original way- bill or the freight, be established, the waybill must be reported. In the case of LCL shipments, the waybills should be reported immediately upon receipt of tracers, regardless of whether or not delivery at the junction, of either the original waybill or the freight, has been estab- lished. In case the destination station is a junction with other carriers, the agent shall proceed in accordance with paragraph 35, before returning the papers (32d Report page 1725. 42. The tracing carrier shall then proceed to establish delivery at the various junctions and forward papers to the receiving carrier with the information. Delivery hav- ing been established to the receiving carrier, the waybill shall be reported in the current abstract, although the shipment may have gone astray and be short at destina- tion. 43. When freight covered by an interline waybill has been destroyed, by fire, wreck, or otherwise, on the line of an intermediate carrier, or if delivery of a waybill and shipment has been shown to an intermediate carrier and such carrier is unable to show delivery to its next con- nection, the waybill shall be reported by the intermediate carrier and correction notice issued accordingly. Such carrier, in making settlement should apportion revenue to carriers that have performed service on basis of rates and divisions to original point of destination. If the freight is destroyed on the line of the billing carrier, correction notice shall be issued voiding the waybill for interline settlement, and changing it to read to station nearest point where freight was destroyed (30th Report, page 110). 44. The foregoing tracing provisions apply to waybills for both carload and less than carload freight, but it is optional with the receiving carrier whether or not way- bills for carload freight shall be taken into account be- fore the freight is located. A. A. R. A. O. 1916 FREIGHT SYNOPSIS 19 45. When either a forwarding or intermediate carrier fails to trace for unreported waybills within four (4) months from date of issue, it shall be held responsible on a revenue basis* with the receiving carrier for any loss of revenue that may result from failure to report the waybills from any cause. 46. Absorbed Switching Charges. When absorbed switching charges are to be prorated between carriers interested in the freight revenue, they may be settled through interline freight account, either in current set- tlement or through correction account, as agreed to be- tween 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 (24th Report, page 187). 47. Divisions Not Furnished. When waybills are re- ceived by destination carriers, moving under through rates for which divisions have not been furnished by the Traffic Departments, such waybills should be reported in current interline freight settlement and the revenue apportioned between the carriers interested on a reason- able basis (32d Report, page 143). A. A. R. A. O. PLAN OF JUNCTION FREIGHT SETTLEMENTS 48. Forms. The following A. A. R. A. O. standard forms should be used under this plan (23d Report, page 260): 123. Freight Bill (28th Report, page 39). 126. Junction Settlement Sheet (20th Report, page 158). 117. Junction Settlement Certificate (32d Report, page 140). 49. Waybills. All waybills made to junction stations for freight to be delivered to connections, as well as interline waybills made to points beyond with provision 20 A. A. R. A. O. 1916 FREIGHT SYNOPSIS for junction settlements en route, should be handled under this plan. 50. Transfer Freight Bills. Freight delivered to con- nections subject to junction settlement shall be accom- panied by a transfer freight bill, A. A. R. A. O. Form 123, rendered in duplicate by the carbon process. A thorough revision of transfer freight bills at junction points should be made, and every effort made to have them correct before rebilling (30th Report, page 91). The carrier receiving the freight and transfer freight bill shall promptly check the freight, sign the duplicate freight bill, if correct, and return the latter to delivering carrier as an acknowledgment of receipt of the freight and an acceptance of the transfer freight bill for settlement. 51. Prepayments at Junctions. In the settlement of interchange freight traffic, prepayments at junction points should be treated in the same manner as if the shipments were billed collect, i. e., receiving agent should credit the delivering agent for the entire proportions of freight and advances up to his station, and accept credit for the entire amount of prepaid as billed. When freight which has been prepaid at point of origin, either wholly or in part, is rebilled from a junction point, the rebilling agent shall show all charges up to the rebilling station as "Ad- vances" and the total amount of the original prepayment as "Prepaid." 52. Corrections. Errors in transfer freight bills that have not been signed and returned by the agent of the outbound carrier shall be adjusted regardless of the amount. 53. Errors arising from incorrect changes made in transfer freight bills by the agent of the outbound car- rier shall, upon dernand of the agent of the inbound car- rier, be adjusted regardless of the amount. 54. 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 A. A. R. A. O. 1916 FREIGHT SYNOPSIS 21 be adjusted only when they amount to twenty-five (25) cents or more. In the event there are two or more un- settled corrections affecting the same freight bill which, when united, make a net difference of twenty-five (25) cents 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 (31st Report, page 222). 55. All corrections, including those based on joint or 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 through Freight Claim Channels (30th Report, page 92). 56. Junction Settlement Sheet. Each carrier shall pre- pare a junction settlement sheet, A. A. R. A. O. Form 126, for the settlement period, embracing all freight bills delivered or received, as may be agreed upon. 57. The junction settlement sheet shall be made in duplicate, both the original and duplicate to be signed by the agent of the issuing carrier, and sent to the agent of the other carrier. The latter will retain the duplicate and return the original to the issuing agent. 58. Summary. After the exchange of junction settle- riient sheets, each agent shall make a summary, A. A. R. A. O. 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. 59. At large junction and terminal points carriers may settle periodically on junction settlement sheet, A. A. R. A. O. Form 126, embracing all freight bills, either de- livered or received, as may be agreed upon, the money 22 A. A. R. A. O. 1916 FREIGHT SYNOPSIS payment to be the balance between the total "Advances" and total "Prepaid" thereon. When settlements are madt, under this paragraph the summary A. A. R. A. O. Form 117, provided for in paragraph 58 need not be used (27th Report, page 178; 32d Report, page 139). 60. Settlements. Settlements shall be made periodi- cally, as may be agreed, either by cash or draft. 61. 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 junc- tion, shall be promptly passed to and accepted by the receiving carrier and settlement of the charges accom- plished between the agents. 62. 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 destina- tion shown on the transfer freight bill and the agent at destination shall take the waybill into account. 63. 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 way- bill, 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 ware- houses. 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 car- rier holding the revenue waybill shall surrender it to the carrier performing the transportation service. In the event the shipment is only a part of a consignment, the remainder thereof having been handled by the carrier holding the revenue waybill, the carrier transporting the A. A. R. A. O. 79/6 FREIGHT SYNOPSIS 23 astray portion of the shipment shall, on an order from the carrier holding the revenue waybill, effect delivery to the consignee without charges. The revenue on the entire shipment shall be apportioned between the inter- ested carriers on the basis of the weight handled by each. Provided further, that when a carrier transports a car containing LCL 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 preceding paragraph. 64. The following examples illustrate doubtful points arising in the application of the principles embodied in the recommendations, viz : Example 1. Destination carrier A receives both the. shipment and the original waybill ; the waybill is routed via the destination carrier B. Both the waybill and the revenue in this case belong to A. Example 2. Destination carrier A receives the ship- ment; destination carrier B receives the original way- bill : the waybill is routed via A. Both the waybill and the revenue belong to A. Example 3. Destination carrier A receives and de- livers 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 LCL freight on a card 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 LCL 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 LCL shipment accompanied by the original waybill. 24 A. A. R. A. O. 1916 FREIGHT SYNOPSIS The waybill is routed via intermediate carrier D. The intermediate revenue belongs to C. Example 7. Destination carrier A receives shipment weighing 5,000 pounds or more, which is only a part of a consignment ; destination carrier B holds remainder of shipment and revenue waybill. The waybill belongs to destination carrier B, which should collect all charges and adjust with destination carrier A on basis of weight transported by each (32d Report, page 167). 65. Agents' Relief Claims. Agents' relief claims, covering 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 Freight Claim Association. Carriers may, by agreement, waive the established minimum on this class of claims. A. A. R. A. O. PLAN OF STATION FREIGHT ACCOUNTS. 66. 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 comprehen- sive statistics on the part of carriers as well as State and Federal governments. The accounting methods of to- day are the result of developments along lines of greater efficiency, and the successful application of mechanical devices. The rendering of daily reports of waybills for- warded and received places the accounting department in continuous touch with the agents' accounts, and there- by should preclude dilatory practices at the agencies. The daily system of reporting waybills permits the writ- ing at one 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 periodical congestions, permits a close supervision by agents of A. A. R. A. O. 1916 FREIGHT SYNOPSIS 25 all their work, aids agents in arriving at daily and month- ly balances, lessens the work of traveling auditors and permits the accounting department to advance account- ing and statistical work, and close the monthly account at an early date. It is, therefore, the sense of this Association that sta- tion freight accounts can be audited and statistics com- piled with greater efficiency both at stations and in the accounting department through the medium of a daily system of station freight accounts, and to a still greater degree with the assistance of mechanical devices (31st Report, page 174). 67. The Daily System of Freight Accounts contem- plates the rendition to the Accounting Department of daily reports of waybills issued and received. Daily re- ports are also used by some carriers in the preparation of statistical detail and special statements, and when so used, the forms are provided with such additional col- umns as may be necessary to record the data required. All carriers do not compile statistical detail and special statements from the daily reports. It is, therefore, the sense of this Association that it is inadvisable to recom- mend forms for daily reports on which provision is made for recording other than accounting detail, but it is sug- gested that those carriers which also use daily reports for statistical purposes, revise the forms recommended by making such changes as will meet their requirements, except that the forms should invariably conform to the sizes recommended for each such form. 68. The Association recommends the use of the fol- lowing A. A. R. A. O. Standard Forms : No. 112, Daily Abstract of Interline Waybills For- warded. No. 113, Daily Abstract of Local Waybills Forwarded. No. 134, Daily Abstract of Interline Waybills Received. No. 115, Daily Abstract of Local Waybills Received. No. 116, Monthly Summary of Daily Reports. 26 A. A. R. A. O. 1916 FREIGHT SYNOPSIS Note. Under the Daily System of Freight Ac- counts, the Abstracts and Station Register may be made at one writing by use of carbon sheets. The totals of the first waybill reported are entered on the first line of the Abstract, and the pro number and other detail entered in the columns provided 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 Abstract. The second waybill is entered on the Abstract 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 abstract (32d Report, page 106). A. A. R. A. O. PLAN OF SWITCHING SETTLE- MENTS 69. Definition of Terms. Interline Switching. Switching in which two or more carriers are interested. 70. Transportation Carrier. A carrier performing a transportation service. 71. Switching Carrier. A carrier performing a switch- ing service. 72. 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. 73. 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. 74. Intermediate. Traffic interchanged between two transportation carriers via the line of one, or more than one switching carrier. 75. Inter-Terminal. Traffic moved within switching districts by two or more switching carriers. 76. Interline Switching Card Waybills. The waybill A. A. R. A. O. 1916 FREIGHT SYNOPSIS 27 issued for the switch movement of a car, and to be used as the basis of settlement (24th Report, page 182). 77. Fundamental Principles. Settlements for inter- line switching may be made through accounting depart- ments or junction agents, as carriers may elect. 78. 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. 79. In inter-terminal switching movements, the initial carrier will be considered the transportation carrier, and the destination carrier the switching carrier. Note. While it is desirable that the practice in this respect should be uniform, it may be reversed or varied from as interested carriers elect. 80. Interline switching card waybills shall be issued as follows : (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 switching carrier. 81. Forms. The following A. A. R. A. O. standard forms should be used under this plan : 137 Interline Switching Card Waybill (31st Report, page 172). 138 Report of Interline Switching Card Waybills Forwarded (31st Report, page 172). 139 Report of Interline Switching Card Waybills Received (31st Report, page 172). 28 A. A. R. A. O. 1016 FREIGHT SYNOPSIS 82. The interline switching card 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 must be a card, and should accompany the car to switching destination. It forms the basis of settlement between the interested carriers. Note. When more than two parts are used, the card should be the last. 83. Interline switching card waybills should be con- secutively numbered. 84. An interline switching card waybill should be issued for each car and must show the information necessary for the movement, the switching revenue due each car- rier, and whether "Prepaid" or "Collect." 85. The forwarding agent shall render an abstract of interline switching card waybills issued, A. A. R. A. O. Form 138. 86. The receiving agent shall render an abstract of interline switching card waybills received, A. A. R. A. O. Form 139. 87. When settlements are made through accounting departments, the receiving carrier shall send to the for- warding carrier a copy of the received abstract showing the revenue accruing to each carrier. Intermediate car- riers, if any, shall be furnished with legible copies. 88. Settlements shall be made on the abstracts as rendered and discrepancies adjusted in a subsequent set- tlement. 89. When settlements are made at junction stations instead of through accounting departments, the same forms may be used with such modifications as may be necessary. 90. Local Switching. It is not considered expedient to recommend a plan for local switching, i. e., switching A. A. R. A. O. 1916 FREIGHT SYNOPSIS 29 in which but one carrier is interested, as it is believed that if such a plan were recommended it would not be generally adopted, for the reason that many carriers now have in successful operation their own individual plans, which meet local conditions. It is suggested, however, that the proposed forms of switching card waybill and abstract may, with slight modifications, be used for this purpose. A. A. R. A. O. PLAN OF INTERLINE CARD WAY- BILLING 91. The Association of Transportation and Car Ac- counting Officers has recommended the use of interline card waybills for moving freight from point of origin to destination, stating that in its judgment this will facili- tate the handling of cars, eliminate delays and congestion at junctions and terminal stations. That Association has prepared a form of card waybill to be used in this con- nection and has submitted the same to the American Railway Association. The American Railway Associa- tion has, through a letter from its Secretary to the Sec- retary of this Association, referred the subject of inter- line card waybills to this Associatipn for its recommenda- tions, with the information that nothing would be done looking toward to the adoption of a form, pending action by this Association. While it is the desire of this Asso- ciation to cooperate with the Association of Transporta- tion and Car Accounting Officers and the American Rail- way Association, it is deemed proper to call attention to the additional expense that will result from the general adoption of interline card waybills in connection with the handling of freight now moved on interline waybills. Among the items which will tend to increase the cost, the following may be mentioned : The expense and labor incident to making interline card waybills will very closely approximate that of making revenue waybills, except in case of miscellaneous merchandise shipments, 30 A. A. R. A. O. 1916 FREIGHT SYNOPSIS as they must necessarily show full information for the preparation of junction passing reports and delivery of the freight, in the event the revenue waybills do not reach destination promptly. The latter contingency is liable to arise by reason of shipments being reconsigned en route, delay in forwarding revenue waybills or for other reasons. Furthermore, delay in making delivery at des- tination would, in many instances, result in claims for damage, involving the assessment of demurrage charges which could not be collected, as well as additional per diem for which the delivering carrier might not be liable, and for which it would be difficult to locate the responsi- bility. 92. The additional reports and their verification, neces- sary to insure the issue of revenue waybills covering all freight moved on interline card waybills will also in- volve considerable additional expense at stations and in general offices. All of this should be carefully con- sidered. 93. It is the sense of this Association that the use of interline card waybills should be restricted to a minimum ; that they should not be used except to meet special con- ditions, unless authorized by the accounting officers of the carriers interested* and only after specific arrange- ments have been made for the proper reporting and ac- counting for the same (23d Report, page 268). 94. Forms. The following A. A. R. A. O. standard forms should be used under this plan : 111 Interline Card Waybill (24th Report, page 176). 143 Monthly Abstract of Interline Card Waybills Forwarded (22d Report, page 86). 95. Plan of Accounting. A. A. R. A. O. Form 111 is recommended for use when the necessity for moving freight on interline card waybills is found to exist. Each carrier should be furnished with a legible copy of each interline card waybill issued, when required. A. A. R. A. O. 1916 FREIGHT SYNOPSIS 31 96. On or before the 10th day of each month, unless other dates are agreed upon, the carrier issuing interline card waybills shall send to the destination carrier an abstract on A. A. R. A. O. Form 143, of all interline card waybills dated in the preceding month. This report should show the card waybills from each station to each- station via each route, separately, and the names of the junctions and carriers. 97. The dates and numbers of revenue waybills, cover- ing the freight moved on each interline card waybill, must be entered in the spaces provided for that pur- pose opposite the entry of the card waybill. If the sta- tion at which the revenue waybill is made, or the station to which it is destined differs from those between which the interline card waybill is used, the names of the sta- tions between which the revenue waybill is made must be entered in the spaces provided on the abstract. 98. Intermediate carriers shall be furnished with legi- ble hard copies of the monthly abstracts. ASTRAY AND MISROUTED FREIGHT. 99. Definition of Astray Freight. Freight which has become separated from the regular revenue waybill (26th Report, page 196). 100. Forms. The following A. A. R. A. O. standard forms should be used under this plan: lOlb Interline Astray Freight Waybill (28th Re- port, page 149). 101. 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 way- billing arrangements (28th Report, page 162). 102. When carriers desire to do so, a carbon copy of the astray freight waybill may be used as an "over" re- port (28th Report, page 149). 32 A. A. R: A. O. 1916 FREIGHT SYNOPSIS 103. Settlements for Astray Freight Waybills. Astray freight waybills without charges, should be reported by destination carrier, giving reference to revenue billing on the abstract. 104. Should it become necessary to make delivery to consignee prior to the receipt of revenue waybill, charges should be collected from point of origin to destination, and pro-rated between carriers interested in the astray freight waybill, except that, when the bill of lading shows full prepayment, charges should not be collected but reference to the Prepaid bill of lading should be shown on the abstract. 105. Upon receipt of the revenue waybill, correction should be issued cancelling the . charges on the astray freight waybill (28th Report, page 162). 106. Definition of Misrouted Freight. Freight which is \vaybilled to an erroneous destination, or is forwarded with revenue waybill to correct destination via an un- authorized route (26th Report, page 196). 107. Settlements for Misrouted Freight. Waybills, either interline or local, for misrouted freight shall be taken into account based on the rates applicable via the route over which the shipments moved, and settlements shall be made between interested carriers accordingly (23d Report, page 284). 108. The adjustment of differences between carriers, resulting from settlements with shippers or consignees, shall be made through bill and voucher or Freight Claim channels (23d Report, page 284). BILLS OF LADING. 109. 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, A. A. R. A. O. 1916 FREIGHT SYNOPSIS 33 which are to follow to destination, and the amount of prepayment by shipper, are shown thereon in the spaces provided therefor. 110. It is recommended that when shippers' forms of bills of lading are accepted they should conform in all essential particulars to the uniform bill of lading. 111. When shipping orders or 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 (32d Report, page 161). 112. 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 dis- tinctly shown (31st Report, page 193). 113. 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" (31st Report, page 239). FREIGHT BILL 114. Uniform Blank. The form of freight bill recom- mended by the Association, A. A. R. A. O. Standard Form No. 123, may be printed in two or more parts to be used for delivery receipt, notice of arrival of freight, cashier's record, etc. (28th Report, page 39). 115. Names of Stations and Signatures. The names of stations and the signatures of persons authorized to receipt for charges should be written in full. 116. Miscellaneous Charges. Items of miscellaneous charges, such as switching, demurrage, storage, etc., 34 A. A. R. A. O. 1916 FRHfGHT SYNOPSIS should be shown separately and properly described (27th Report, page 175). 117. Receipts for Demurrage Charges. Only one freight bill should be issued for each shipmetrt, but if, after settlement, demurrage accrues, it may be covered by a separate freight bill. 118. Notations When Refund Is Made. When a re- fund is made, either the original freight bill must be taken up and a new one issued for the correct amount, or a notation in ink made across the face of the original freight bill, showing the amount refunded and reason therefor, over the signature of the refunding agent, to- gether with the date and name of station, so that the freight bill will represent the actual amount collected (23d Report, page 272). GOVERNMENT FREIGHT 119. Uniform Classification. The adoption of a uni- form classification for Government freight would greatly facilitate settlements with Government and between car- riers; and this Association recommends that a uniform classification for Government freight be adopted ; and that the freight traffic departments of carriers, and freight traffic associations, be urged to arrange and issue such a classification at the earliest possible moment (23d Report, page 273). 120. Government Bill of Lading. Government bills of lading should be issued for all property transported for Government and the charges made payable to the last carrier. When impedimenta or personal effects are car- ried free on account of passenger transportation each article should be specified and the weight shown sepa- rately. An endorsement should be made indicating the articles to be carried free, reference being given to the contract, showing date, name and title of party by whom made. 121. All shipments of freight, the property of Govern- A. A. R. A. O. 1916 FREIGHT SYNOPSIS 35 m.ent, should be consigned to Government, in care of Government representative to whom delivery is to be made. Freight so consigned should not be accepted for shipment unless same is covered by a Government bill of lading or charges are prepaid by shipper (27th Report, page 257). 122. Separate Waybill Distinctly Designated. Sepa- rate waybills shall be made for Government freight and shall bear the notation ""Government Freight" con- spicuously written or stamped thereon. 123. 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 ship- ments consigned to the Government and not covered by Government bills of lading. 124. All property covered by Government bills of lad- ing should be described on the waybill. The words "Govt. B-L" should be entered in the "Rate" and "Freight Charges" columns of the waybill. Property consigned to the Government not covered by Government bills of lading should be waybilled the same as other com- mercial freight except that the charges should be in- variably waybilled prepaid whether destined to an agency or a non-agency station. 125. Settlement Between Carriers. The destination carrier shall be responsible for the collection of all charges on shipments of freight consigned to the Government and covered by Government bills of lading regardless of the fact that the destination may be a non-agency sta- tion. The initial carrier shall be responsible for the col- lection of all charges on shipments consigned to the Government and not covered by Government bills of lading, whether destined to an agency or a non-agency station. Should such shipments be waybilled collect or insufficiently prepaid, the destination carrier may, if 36 A. A. R. A. O. 1916 FREIGHT SYNOPSIS covered by a through waybill origin to destination, cor- rect the waybill to read fully prepaid. If the shipment is rebilled, the destination carrier may make bill against the initial carrier for charges due. 126. The above procedure should be followed only when the destination carrier has positive evidence that a Government bill of lading has not been issued, and should not be followed in the case of lost or misplaced bills of lading. 127. Settlement of revenue between carriers should be made currently and in the same manner as for commer- cial freight, the last carrier making collection of the charges. Adjustment of overcharges between carriers should be made as follows, subject to the A. A. R. A. O. minimum of 25 cents : (a) When in the freight charges of an interline way- bill reading from origin to destination, by interline cor- rection account. (b) When in the advances, by bill against each carrier in interest (32d Report, page 187). 128. Receipts for Miscellaneous Charges. Receipts in duplicate, for miscellaneous or special charges incident to the movement of live stock or other freight, such as loading, bedding, switching, drayage, car rental, etc., must be attached to waybills by agent at point where such charges accrue and the agent at destination should at- tach such receipts to the bill of lading (25th Report, page 128). 129. Land-Grant Deductions. As the bases for ap- portioning revenue and land-grant deductions on inter- line shipments of Government freight are questions for Traffic Departments to decide, this Association does not recommend a basis or bases for apportioning revenue or prorating land-grant deductions on such traffic (32d Re- port, page 100). A. A. R. A. O. 1916 FREIGHT SYNOPSIS 37 LIGHT WEIGHING AND STENCILING FREIGHT CARS 130. Accounting officers should maintain a record of the light weighing and stenciling of freight cars, and bring to the attention of the management at frequent intervals all home cars which have not been light weighed and re-stenciled within the time prescribed in rules of the American Railway Association (23d Report, page 275). 131. The light weights placed on waybills by agents or weighmasters, or reported by them to accounting offi- cers, should be checked against the audit office light weight record and differences adjusted. 132. The following A. A. R. A. O. 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 (21st Report, page 94). 129. Master Mechanic's Daily Report of Cars Light Weighed and Stenciled (21st Re- port, page 94). 130. Record of Light Weight of freight Car (Card), (21st Report, page 94). 133. Plan. Inspectors should report all cars to be light weighed to weighmasters, on A. A. R. A. O. Form 123, showing car numbers, initials, old weight and sign and date the report. Reports on 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 weighmasters, the latter should enter the date re-weighed and the new weight on Form 128, in addition to keeping these results in a separate record book. Weighmasters should sign 38 A. A. R. A. O. 1916 FREIGHT SYNOPSIS and date Form 128, and return same to the inspector promptly. When the inspector has re-stenciled the cars he should fill in the date re-stenciled, sign and date the third certificate and, after taking an impression copy, send the report to the Master Mechanic, who should file them in numerical order. 134. The Master Mechanic will prepare daily report on A. A. R. A. O. Form 129, from the various reports, Form 128, received from inspectors, showing all cars in numerical order. Form 129 should be rendered to the accounting department and any other departments as may be required. The light weights of cars which have undergone repairs should also be reported on Form 129. 135. Permanent record of light weights should be kept on A. A. R. A. O. Form 130, under the card-filing system, this record to be posted each day from the reports, Form 129, received from the Master Mechanic. RESPONSIBILITY FOR CORRECTNESS OF CHARGES AND ADJUSTMENT OF UNDER- CHARGES AND OVERCHARGES 136. Waybilling. When through rates and percent- age divisions are published, freight should be waybilled through from point of origin to final destination, there- by minimizing over and undercharges, and facilitating the adjustment of differences. 137. Revision of Waybills and Transfer Freight Bills. The number of undercharges and overcharges would be greatly reduced by a 'thorough revision of waybills at originating or receiving stations, or in the accounting department. When shipments are to be rebilled at junc- tion points the charges accruing to the junctions should be revised by the inbound carriers before the transfer freight bills are tendered to the rebilling carriers. 138. Collection of Transportation Charges. It shall be the duty of the destination carrier to collect all tariff charges from original point of shipment to final destina- A. A. R. A. O. 1916 FREIGHT SYNOPSIS - 39 tion, regardless of bases for the charges or whether the shipment is rewaybilled en route or waybilled through or billed to a non-agency station, and shall promptly account to each carrier in interest for its proportion. 139. 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 settle- ments have been made with consignees or shippers. 140. Correction of Overcharges and Undercharges. Undercharges or overcharges detected by the initial or intermediate carriers shall be promptly tendered at junc- tions, accepted for immediate settlement and passed to destination agent for collection or refund. When refund cannot be made it shall be disposed of in accordance with the rules of the Interstate Commerce Commission. 141. Overcharges or undercharges in "Advances" or "Prepaid" shall be disposed of by correction notices, "Advances Only" or "Prepaid Only" waybills, or through Freight Claim Channels, subject to the A. A. R. A. O. Minimum of twenty-five (25) cents. 142. The adjustment of differences arising from inter- line freight settlements between carriers parties to the interline waybill is a matter of accounting and should not be referred to the Claim Department for settlement. 143. Responsibility for and Disposition of Uncollectible Charges. The initial carrier shall be responsible for the failure to collect all tariff charges from original point of shipment to final destination, for shipments, carloads and less carloads, destined to prepaid or non-agency sta- tions, and shall assume all uncollectible undercharges on such shipments. When such shipments are billed collect or insufficiently prepaid, they should be accepted from connecting carrier and forwarded to destination. The 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 re- billed en route, the adjustment shall be made through 40 A. A. R. A. O. 1916 FREIGHT SYNOPSIS Freight Claim Channels, and in such cases the Freight Claim minimum shall be waived. (See Rule 226 of the Freight Claim Association.) 144. 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 im- possible of detection by the destination carrier. (See Paragraph 145.) 145. 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, demurrage, 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 inter- mediate carrier. (e) Charges waybilled as prepaid, subsequently changed by correction to collect. (f ) Demurrage charges accruing at point of origin and not noted on bills of lading. (g) Undercharges due to failure of weighing carrier to state correct gross carload weight on waybills when charges are collectible on track scale or shippers agree- ment weights. 146. Destination carrier shall receive all possible as- sistance from initial or intermediate carriers in its ef- forts to make collections or refunds. 147. When destination carrier is unable to collect tariff charges due to errors of the initial or intermediate car- A. A. R. A. O. iQi6 FREIGHT SYNOPSIS 41 rier, which were impossible of detection on the part of the destination carrier, the destination carrier shall sub- mit all papers in the case and request authority to charge the carrier responsible or to resort to legal means to enforce collection. In the event of failure to make col- lection, the carrier responsible for the error must assume the amount uncollectible and the cost of the legal pro- cedure, the adjustment to be made through Freight Claim Channel. If destination carrier cannot secure the au- thority of carrier responsible, then adjustment shall be made through Freight Claim Channel. 148. 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 construed as defining the policy of a carrier with respect to its relations wi f h the public ( M2d Report, page 119). UNDERCHARGES IN ADVANCES 149. When the destination agent discovers an under- charge in the advances of a waybill, he shall send the waybilling junction agent a "Prepaid Only" waybill or a correction notice for the amount of the undercharge. 150. 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. 151. At the junction, the waybilling agent when he receives the prepaid-only waybill or the correction notice shall promptly refund the amount of the undercharge to the agent of the connecting line. 152. 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 149. 153. When the Freight Accounting Officer of either the destination road or of an intermediate road discovers an undercharge in the advances of a waybill, he shall notify the Freight Accounting Officer of the creditor 42 A. A. R. A. O. 1916 FREIGHT SYNOPSIS road, using therefor A. A. R. A. O. Standard Form No. 118, Notice of Undercharge in Advances, sending copies to Accounting Officers of all lines interested, and shall indicate on the form whether settlement shall be made through Freight Claim or junction account. 154. It should be recognized that, inasmuch as carriers are dependent on one another as to collection and ap- portionment of transportation charges, each Freight Ac- counting Officer is morally bound to exert himself to refund undercharges to the roads that the undercharges belong to. 155. 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 A. A. R..A. O. Standard Form No. 147, Waybill Correction Notice or Notice of Undercharge in Advances, A. A. R. A. O. Standard Form No. 118. 156. 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 (32d Report, page 175). "SHIPPER'S ORDER" CONSIGNMENTS 157. Distinctive Waybills. It is not advisable to adopt a waybill blank of a distinctive color, or to use a separate waybill for "Order" freight (25th Report, page 117). 158. Notations Not to be Abbreviated. Owing to errors in delivery resulting from the use of abbreviations in waybilling "Order" shipments, notations affecting the delivery of freight, as, for instance, "Shipper's Order," "Notify," etc., should not be abbreviated, but such terms should be written in the "Consignee" column of the way- bill, distinctly, and in full. On an "Order" bill of lad- A. A. R. A. O. 1916 FREIGHT SYNOPSIS 43 ing, the number of packages should be spelled out as well as given as a numeral. 159. Plan of Checking. The following plan is recom- mended to secure protection against loss by the erroneous delivery of "Order" shipments: The bills of lading fully accomplished should be for- warded daily to the accounting departments with a re- port, showing waybill reference. The agent issuing way- bills for "Order" shipments should render daily or week- ly to the accounting department a report of such way- bills. A record of "Order" shipments moved on way- bills issued by other carriers may be prepared in the accounting department, or a separate report thereof may be required of junction agents. The report of "Order" bills of lading surrendered should be checked against the record or report of "Order" shipments forwarded (23d Report, page 280). WAYBILLS, WAYBILLING, AND TRANSFER FREIGHT BILLS 160. Revenue Columns. The revenue columns on way- bills should be in the following order (23d Report, page 281): "Freight Charges," "Advances in Detail," "Total Pre- paid," which terms are denned as follows : Freight Charges The transportation charges between the points from and to which the way- bill is made. Advances in Detail The .amount advanced to connecting carriers or others. Total Prepaid The amount collected to apply in prepayment of charges. 161. Waybills and Transfer Freight Bills to Show Record of Weighing. All less carload freight should be weighed at forwarding stations (31st Report, page 230). 44 A. A. R. A. O. iQi6 FREIGHT SYNOPSIS 162. Waybills or transfer freight bills to connecting carriers for all freight should show in "Weight" column "How Obtained," using the following symbols (32d Re- port, page 177) : R Railroad Scale. A Weighing Bureau or Agreement. T Tariff, Classification or Minimum. S Shippers' Agreement or Tested W T eight. E Estimated Weigh and Correct. 163. Original Car Numbers and Original Point of Shipment. Waybills must show the original car initials and numbers and original point of shipment. 164. Full Name of Shipper. The full name of shipper should be shown on the waybill and transfer freight bill. 165. Connecting Line Reference. Full reference must be given to all connecting line waybill numbers for all previous billing and re-billing of shipment (27th Report, page 212). 166. Consignee and Destination. Name of consignee must always be shown in full, and street address when furnished by shipper. The destination must be written in full without abbreviation ; name of county as well as state must be shown, if there is more than one point of the same name in the state (27th Report, page 212). 167. 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 (27th Report, page 212). 168. 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 dray- age, icing charges, stop-off charges, etc. Re-billing- 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 A. A R. A. O. 79/6 FREIGHT" SYNOPSIS 45 also what part of the total advances billed covers other than transportation charges (23d Report, page 284). 169. Transfer Freight Bills. Standard freight bill A. A. R. A. O. Form 123, should be used as a junction trans- fer when freight is delivered to connecting carrier for re- billing and should show full information without abbrevia- tions (28th Report, page 39). 170. Stop-off Charges. Instructions to stop freight in transit should be shown on the revenue and card way- bills. The waybill for the stop-off charges should be made at the stopping station, except when known at the billing station, they should be shown in the "Freight Charges" column of the revenue waybill. 171. When advances are made at the billing station for stop-off charges, the amount should be shown in the "Advances" column only of the original waybill, "with an explanation in the "Articles" column, and when prepay- ment is made at the billing station, account of stop-off charges, the amount should be shown in the "Prepaid" column, with an explanation in the "Articles" column. 172. The waybill made at the stopping station should show the stop-off charges in the "Freight Charges" column, unless advanced at the stopping station, in which case the amount should be shown in the "Ad- vances" column. When prepayment is made at the stopping station, on account of the stop, the amount should be shown in both the "Freight Charges" and "Total Prepaid" columns. In every case an explanation must be made in the body of the waybill. 173. The waybill made at the stopping station should read from that station to the station to which the waybill accompanying the car is destined, and be attached thereto and reference given on each to the other. 174. Shipments to be partly unloaded in transit should be prepaid and the total amount, including the stop-off charges, entered in the "Freight Charges" column of the original waybill. 175. Size of Impression Paper. The dimensions of 46 A. A. R. A. O. 1916 FREIGHT SYNOPSIS impression paper used for copies of interline waybills should be nineteen (19) inches in length and sixteen (16) inches in width. 176. Waybilling from Non-agency Stations. Freight conductors should make reports of shipments loaded at non-agency or flag stations. Such shipments should be regularly waybilled at the first billing station. 177. Perishable Freight. The use of a special color of waybill for perishable freight is undesirable, but all way- bills for perishable freight should be conspicuously marked "Perishable." 178. "Prepaid Only" Waybill. "P.repaid Only" way- bills may be used to adjust differences in advances or prepaid. 179. Minimum Size for Interline Waybill. No way- bill smaller than the A. A. R. A. O. Form 101, size 8% by 13% inches, should be used in interline waybilling, and in the case of perishable and other divertible car load traffic, the large size waybill, 16% by 13% inches, should be used in order to provide necessary space for stamps and notations en route (27th Report, page 182). 180. All junction passing and division terminal stamps should be made not larger than 1J4 inches square and all other stamps should be reduced in size as much as practicable (28th Report, page 150). CLASSIFICATION OF COMMODITIES. 181. In the compilation of the tonnage commodity statistics required in the annual report to the Interstate Com- merce Commission, carriers should be governed by the "Classification of Commodities" adopted by this Associa- tion and published in separate book form in 1911, copies of which may be obtained from the Secretary at a cost of 20 cents each (26th Report, page 114). SPECIAL RULINGS 182. Freight Claim Authorization Blank. This blank A. A. R. A. O. 1916 FREIGHT SYNOPSIS 47 should be printed on salmon-colored paper of a uniform size, Sy 2 by 11 inches (30th Report, page 84). 183. Junction Record of Interline Waybills. Interline waybills should accompany the freight, in order that junction record may be taken. A receipt for the freight is not considered necessary, as in case of shortage or other exceptions, the rules of the Freight Claim Associa- tion govern (23d Report, page 284). 184. Shipping Orders and Bills of Lading. 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 (32d Report, page 161). 185. Refrigeration Charges. When an initial or inter- mediate carrier reconsigns a shipment on which there is a refrigeration charge, it shall correct the refrigera- tion charge on the waybill to basis of tariff rates to the new destination (26th Report, page 125). 186. Empty Cars Bearing M. C. B. Home Route Cards, and Empty Tank Cars Not Subject to Revenue Charges. Regular waybill forms should not be used for the move- ment of empty cars bearing M. C. B. home route cards. 187. Empty tank cars not subject to revenue charges should not be returned on regular waybill form, but should be moved on card "memorandum waybill for empty car" (IJ2d Report, page 200). 188. Household Goods and Emigrant Movables Des- tined to Non-agency Stations. The destination carrier shall be responsible for the collection of such portion of the charges on carload shipments of household goods or emigrant movables destined to non-agency stations as may arise from weighing or inspecting shipments between origin and destination ( 32d Report, page 193). MISCELLANEOUS 189. Tonnage Interchanged Between Carriers. To 48 A. A. R. A. O. 1916 FREIGHT SYNOPSIS secure uniformity, it is recommended that each carrier's report of tonnage interchanged with connections be com- piled on the following basis (23d Report, page 285): 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. 190. Undercharges Collected by Railway Weighing Associations and Inspection Bureaus. The managers of the respective bureaus should render statements to the terminal carrier in their bureau, showing full par- ticulars of all shipments on which undercharges are col- lected, stating the names of the carriers interested, and furnish to each a copy of the statement. The total under- charges should be paid to the terminal carrier, the latter to settle direct with other carriers in interest for their respective proportions. Settlements should be made through the interline freight account when shipments are handled on interline waybills with audit office settle- ment, and by voucher when shipments are rebilled at junctions or handled on interline waybills with junction settlement. 191. When shipments move beyond tfte 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. 192. 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 ship- ments prepaid when destined to non-agency stations (24th Report, page 179). A. A. R. A. O. 1916 FREIGHT SYNOPSIS 49 193. Use of Mechanical Devices in Freight Account- ing Work. An investigation develops that the follow- ing mechanical devices are being used in freight account- ing 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. 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- ceived. (b) Balancing local advances and prepaid forwarded with the received. (c) Balancing advances and prepaid forwarded as re- ported by other carriers, with station agents' interline forwarded abstracts. (d) Balancing freight, advances and prepaid as re- ported by station agents on interline received abstracts, with interline freight reports rendered to foreign car- riers. (e) Verifying switching settlements with per diem reclaim statements and interchange car reports. 50 A. A. R. A. O. 1916 FREIGHT SYNOPSIS 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 subtrac- tion. (b) For arriving at original footings, extensions, etc., on reports rendered. (c) For verifying footings, extensions, etc., on reports received. (d) For computing tons one mile. (e) For apportioning revenue between carriers, prop- erties, districts, divisions, states, etc. (f) For computing rate per ton, per mile, average distance hauled, etc. (g) For arriving at percentages. Dictating and Transcribing Machines : For dictating letters, record of dictation being made on a wax cylinder which is passed to a typist and placed on a transcribing machine by means of which the dicta- tion is reproduced to the typist. Typewriting Machines : For letter writing, preparation of bills, vouchers,, statements, interline freight account abstracts, division statements, correction notices, correction accounts, and all classes of reports and documents. A, A. R. A. O. 1916 FREIGHT SYNOPSIS 51 Printing and Duplicating Machines : For printing and duplicating letters, circulars, stereo- type forms, statements, etc., where a number of copies are required. Addressing Machines: For addressing envelopes, letters, 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 indicate date reported, also to cancel claim and voucher papers, etc. Stamp Affixing Machines: For placing postage stamps on envelopes, packages, etc. / Time Recording Machines : For recording time of employes entering and depart- ing from the office. Paper-cutting Machines : For trimming forms, bound volumes of waybill copies, etc. Systems and forms are not submitted as the require- ments of carriers vary according to local conditions, and the forms differ in size and arrangement by reason of the information to be determined ; consequently the 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. 52 A. A. R. A. O. 1916 FREIGHT SYNOPSIS (c) The assignment of more complicated work to higher salaried employes. (d) Minimizing errors and inaccuracies. (e) The rendering of reports more promptly and with greater facility. (f) The preparation of special statements in less time and in a more satisfactory manner. (g) A considerable saving, in many instances as much as twenty-five to thirty per cent (27th Report, page 178). A. A. R. A. O. 1916 FREIGHT SYNOPSIS WAYBILL PREFIXES Carriers. Prefix Lcitcrs. Aberdeen & Asheboro R. R A. E. Aberdeen & Rockfish R. R A. T. Ahnapee & Western Ry '. A. Z. Alabama & Tombigbee R. R A. L. T. Alabama & Vicksburg Ry V. I. Alabama Great Southern R. R A. G. Alaska Steamship Co X. A. Albemarle Steam Navigation Co X. A. S. Algoma Central & Hudson Bay Ry A. L. Allegheny & South Side Ry A. S. S. Ann Arbor R. R. & S. S. Lines A. A. Arcadia & Betsey River Ry B. E. Arcata & Mad River R. R M. A. D. Arizona & New Mexico Ry A. N. Arizona Eastern R. R A. R. E. Arizona Southern R. R A. S. N. Arkansas & Louisiana Midland Ry A. L. G. Arkansas Central R. R A. J. Arnold Transit Co Y. A. Ashland Coal & Iron Ry A. C. I. Atchison, Topeka & Santa Fe Ry A. Atchison, Topeka & Santa' Fe Ry. Coast Lines A. C. Atlanta & West Point R. R A. W. Atlanta, Birmingham & Atlantic R. R A. B. A. Atlantic Coast Line R. R A. C. L. Augusta Southern R. R S. U. Au Sable & Northwestern Ry A. U. Baltimore & Ohio R. R B. Baltimore & Ohio Chicago Terminal R. R C. T. Baltimore & Ohio Southwestern R. R B. S. Baltimore & Philadelphia Steamboat Co X. B. P. Baltimore, Chesa. & Atlantic Ry. & Steam. Lines B. T. Baltimore Steam Packet Co X. B. S. Bangor & Aroostook R, R B. N. Bare Rock R. R B. R. R. Barre & Chelsea R. R B. C. Barry Transportation Co X. B. T. Bath & Hammondsport R. R . . A. K. 54 A. A. R. A. O. 1916 FREIGHT SYNOPSIS Carriers: Prefix Letters. Bayfield Transfer Ry A. P. Bay of Quinte Ry B. Q. Bay Terminal R. R B. T. R. Beaumont, Sour Lake & Western Ry B. S. L. Bedford Stone Ry B. S. Y. Bellefonte Central R. R P.O. Bellingham & Northern Ry B. H. Benton Transit Co Y. B. Benwood & Wheeling Connecting Ry B. W. C. Berkeley R. R B. R. Y. Bessemer & Lake Erie R. R B. L. Birmingham & Atlantic R. R B.I. Birmingham & Southeastern Ry B. S. E. Birmingham Southern R. R B. J. Bloomsburg & Sullivan R. R I. V. Blue Ridge Ry B. V. Book Cliff R. R B. O. C. Boston & Albany R. R B. A. Boston & Maine R. R B. M. Boston, Revere Beach & Lynn R. R B. R. L. Bridgton & Saco River R. R B. D. S. Bristol R. R . B. R. S. Bellingham & Northern Ry B.H. Brooksville R. R B. R. O. Brownstone & Middletown R. R B. M. R. Brunswick & Florida Steamboat Co Z. B. F. Buffalo & Susquehanna Ry B. U. Buffalo, Attica & Arcade R. R F. A. Buffalo Creek R. R B. U. C. Buffalo, Rochester & Pittsburgh Ry B. R. Butte, Anaconda & Pacific Ry B. P. Cache Valley R. R C. A. V. Cairo R. R C. P. R. Cairo & Kanawha Ry C. K. V. Canada Atlantic Ry C. Q. Canadian Northern Ry C. N. Canadian Pacific Ry C. Caraquet Ry Q. U. Carolina & Northwestern Ry W. E. Cassville & Western Ry C. W. R. Catskill & Tannersville Ry C. T. R. Catskill Mountain Ry . . C. M. R. A. A. R. A. O. 1916 FREIGHT SYNOPSIS 55 Carriers. Prefix Letters. Cedar Rapids & Iowa City Ry C. R. C. Central New England Ry. N. E. Central of Georgia Ry C. G. Central Ontario Ry O. N. Central R. R. of New Jersey C. Y. Central R. R. of Pennsylvania P. Y. Central Vermont Ry C. V. Champlain Transportation Co X. C. L. Charleston & Western Carolina Ry C. W. Chattahoochee Valley Ry C. V. R. Chesapeake & Ohio Ry CO. Chesapeake Beach Ry . . . P. Q. Chesapeake Steamship Co v X. C. S. Chesapeake Western Ry P. W. Chesterfield & Lancaster R. R C. L. R. Chester, Perryville & Ste. Genevieve Ry G. N. Chestnut Ridge Ry C. R. R. Chicago & Alton R. R C. A. Chicago & Eastern Illinois R. R C. E. Chicago & Lake Superior Ry. . . C. K. S. Chicago & Northwestern Ry N. Chicago & Wabash Valley Ry O. V. Chicago & Western Indiana R. R O. U. Chicago, Burlington & Quincy R. R. (Lines East of Missouri River.) Q. Chicago, Burlington & Quincy R. R. (Lines West of Missouri River.) Q. B. Chicago Great Western R. R G. W. Chicago, Indianapolis & Louisville Ry C. I. Chicago Junction Ry C. J. Chicago, Kalamazoo & Saginaw Ry K. L. Chicago, Milwaukee & Gary Ry C. M. G. Chicago, Milwaukee & St. Paul Ry M. Chicago, Peoria & St. Louis Ry. of Illinois C. P. Chicago, Rock Island & Gulf Ry R. I. Chicago, Rock Island & Pacific Ry R. Chicago, St. Paul, Minneapolis & Omaha Ry C. M. Chicago Short Line Ry C. S. H. Chicago, West Pullman & Southern R. R C. W. S. Cincinnati & Westwood R. R C. I. R. Cincinnati, Georgetown & Portsmouth R. R G. P. Cincinnati. Hamilton & Dayton Ry C. H. Cincinnati, Lebanon & Northern Ry N. B. Cincinnati,. New Orleans & Texas Pacific Ry.. ..C. X. 56 A. A. R. A. O. 1916 FREIGHT SYNOPSIS Carriers. Prefix Letters. Cincinnati Northern R. R T. I. Citizens' Line Y. C. L- Clarendon & Pittsford R. R C. N. P. Cleveland & Buffalo Transit Co . Y. C. B. Cleveland, Cincinnati, Chicago & St. Louis Ry... C. C. Clyde Steamship Co Y. C. S. Coahuila & Zacatecas Ry D. K. Coal & Coke Ry C. A. K. Colfax Northern R. R C. X. N. Colorado & Southeastern R. R. C. S. E. Colorado & Southern Ry C. S. Colorado & Wyoming Ry W. Y. Colorado Eastern R. R C. O. E. Colora'do Midland Ry M.I. Colorado Springs & Cripple Creek District Ry O. L. Columbia, Newberry & Laurens R. R L. U. Colusa & Lake R. R C. U. L. Copper Range R. R R. A. Cornwall R. R R. L. Cornwall & Lebanon R. R. C. A. L. Corvallis & Eastern R. R V. E. - Coudersport & Port Allegany R. R R. X. Crooked Creek R. R. & Coal Co C. K. C. Crosby Transportation Co Z. C. T. Crystal River R. R C. L. E. Cuban Railroads & Steamer Lines Z. C. R. Cumberland Ry Z. C. U. Cumberland & Pennsylvania R. R U. M. Cumberland Valley R. R V. A. Cunard Line Royal Mail Steamers Z. C. L. Dansville & Mount Morris R. R :. ., . . .D. B. Danville & Western Ry D. W. Dardanelle & Russellville R. R D. R. R. Davenport, Rock Island & Northwestern Ry D. R. Dayton & Union R. R ^ D. U. Dayton, Lebanon & Cincinnati R. R. & Term. Co D. L. C. Delaware & Hudson Co D. H. Delaware, Lackawanna & Western R. R D. L. Delaware Valley Ry D. V. R. Denver & Rio Grande R. R D. Denver, Laramie & Northwestern R. R. Co D. L. E. Denver, Northwestern & Pacific Ry D. N. P. DeQueen & Eastern R. R D. Q. E. A. A. R. A. O. 1916 FREIGHT SYNOPSIS 57 Carriers. Prefix Letters, Des Moines Union Ry D. O. Detroit & Charlevoix R. R D. X. Detroit & Cleveland Navigation Co Z. D. Detroit & Mackinac Ry D. M. Detroit, Toledo & Ironton Ry. Co D. S. A. Dominion Atlantic Ry. & Steamship Co D. A. Dry Fork, R. R '. . . .D. F. R. Duluth & Iron Range R. R D. I. Duluth & Northeastern R. R D. Y. Duluth, Missabe & Northern Ry D. N. Duluth, South Shore & Atlantic Ry D. S. Dunbar & Wausaukee Ry D. W. R. Dunkirk, Allegheny Valley & Pittsburgh R. R D. V. Durango Central R. R D. G. Durham & Charlotte R. R D. C. Durham & Southern Ry D. R. S. East Broad Top R. R. & Coal Co E. B. East Carolina Ry E. Z. Eastern Kentucky Ry E. Y. Eastern Steamship Corporation " X. E. Eastern Texas R. R E. V. East Jordan & Southern R. R. E. J. S. East Tennessee & Western N. Carolina R. R E. C. Elgin & Havelock Ry E. H. Elgin, Joliet & Eastern Ry E. J. Ellaville, Westlake & Jennings R. R E. G. El Oro Mining & Ry. Co .E. O. El Paso & Southwestern System E. S. Elwood, Anderson & Lapel R. R E. A. L. Erie R. R E. Escanaba & Lake Superior R. R E. L. Esquimalt & Nanaimo Ry E. N. Etna & Montrose R. R * F. Z. Evansville & Indianapolis R. R , E. I. R. Evansville, Suburban & Newburgh Ry F. X. Fairchild & Northeastern Ry F. N. Fernwood & Gulf R. R F. G. R. Florida East Coast Ry F. E. Flovilla & Indian Springs Ry .' F. I. Fonda, Johnstown & Gloversville R. R F. J. Fort Smith & Western R. R F. S. Fort Worth & Denver City Ry . .F. W. 58 A. A. R. A. O. 1916 FREIGHT SYNOPSIS Carriers. Prefix Letters. Fort Worth & Rio Grande Ry .F. W. R. Galesburg & Great Eastern R. R F. Galveston, Harrisburg & San Antonio Ry G. H. Galveston, Houston & Henderson R. R G. D. Genesee & Wyoming R. R G. Z. George's Creek & Cumberland R. R...... v F. Q. Georges Valley R. R J. G. Georgetown & Western R. R G. L- Georgia R. R G. G. Georgia & Florida Ry G. F. R. Georgia, Florida & Alabama Ry G. M. Georgia Northern Ry G. E. Georgia Southern & Florida Ry G. S. Gettysburg & Harrisburg Ry G. K. Goodrich Transit Co Y. G. Grafton & Upton R. R J. N. Graham & Morton Transportation Co Y. F. Grand Rapids & Indiana Ry G. R. Grand Trunk Ry. System G. T. Great Northern Railway Line G. Great Northern Pacific Steamship Co Z. G. Great Western Ry G. W. R. Green Bay & Western R. R G. B. Greenwich & Johnsonville Ry T. O. Gulf & Interstate Ry. of Texas G. I. Gulf & Sabine River R. R G. S. R. Gulf & Ship Island R. R G. X. Gulf, Colorado & Santa Fe Ry G. C. Gulf Shore Ry J. Q. Hampton & Branchville R. R H. R. Hardwick & Woodbury R. R H. W. R. Harriman & Northeastern R. R H. Q. Hartford & New York Transportation Co X. H. Hartwell Ry H. L. Y. Hearne & Brazos Valley R. R H. G. Hickory Valley R. R H. Y. Hocking Valley Ry H. V. Holton Inter-Urban Ry H. I. N. Hoosac Tunnel & Wilmington R. R H. W. Houston & Texas Central R. R H. Houston, East & West Texas Ry H. E. Hudson River Steamers.. ..Y. H. A. A. R. A. O. 1916 FREIGHT SYNOPSIS 59 Carriers. Prefix Letters. Huntingdon & Broad Top Mountain R. R H.B. Idaho Northern Ry I. H. Illinois Central R. R I. Illinois Northern Ry I. N. R. Illinois Southern Ry 1. S. Illinois Terminal R. R I. T. Independent Line Steamers X. I. Indiana Harbor Belt R. R I. H. A. Indiana Northern R. R I. A. Indianapolis Union Ry I. U. Intercolonial Ry I. C. International & Great Northern Ry I. G. International Ry / . . . I. F. International Route D. L. R. Interstate Car Transfer Co I. C. T. Interstate R. R I. K. Irondale, Bancroft & Ottawa Ry I.E. Iron Mountain Ry I. R. Ironton R. R I. J. Ivorydale & Millcreek Valley Ry '. I. Q. Jamestown, Chautauqua & Lake Erie Ry J. L. Japan Mail Steamship Co X. J. Johnstown & Stony Creek R. R J. T. Jonesboro, Lake City & Eastern R. R J. E. Kalamazoo, Lake Shore & Chicago Ry K. L. C. Kanona & Prattsburgh Ry K. P. R. Kansas City, Clinton & Springfield Ry K. A. Kansas City, Mexico & Orient Ry K. M. O. Kansas City, Mexico & Orient Ry. Co. of Tex K. M. T. Kansas City Southern Ry K. C. Kansas Southwestern Ry K. U. Keeseville, Ausable Chasm & Lake Champ. R. R. J. V. Kennebec Central R. R J. W. Kent Northern Ry K. Y. Kentucky & Indiana Terminal R. R K. D. Kentwood & Eastern Ry K. E. Kewaunee, Green Bay & Western R. R K. G. Keweenaw Central R. R K. W. C. Kingston & Pembroke Ry K. P. Kishacoquillas Valley R. R J. Z. Knoxville & Bristol Ry . . K. X. 60 A. A. R. A. O. 1916 FREIGHT SYNOPSIS Carriers. Prefix Letters. Kootenai Valley Ry K. V. R. Kushequa Route K. A. R. Lake Champlain & Moriah R. R L. C. M. Lake Charles & Northern R. R .L. C. H. Lake Erie, Alliance & Wheeling R. R E. R. Lake Erie & Western R. R L. E. Lake George Steamboat Co X. L. G. Lake Keuka Navigation Co X. L. K. Lake Ontario & Bay of Quinte Steam. Co. (Ltd.) X. L. O. Lake Shore Electric Ry L. S. E. Lakeside & Marblehead R. R L. E. M. Lake Superior & Ishpeming Ry I. P. Lake Superior Terminal & Transfer Ry L. S. T. Lake Tahoe Ry. & Transportation Co L. T. T. Lake Terminal R. R L. J. Lamport & Holt Line Y. L. H. Lancaster & Chester Ry K. F. Lancaster, Oxford & Southern R. R L. O. S. Leavenworth & Topeka Ry L. P. Lee Line United States Mail Steamers Y. L. L. Leetonia Ry L. R- Y. Lehigh & Hudson River Ry H. D. Lehigh & New England R. R L. G. Lehigh Valley R. R L. V. Lexington & Eastern Ry L. X. Ligonier Valley R. R .L. R- V. Little Falls & Dolgeville R. R L. F. D. Little Kanawaha R. R L. Z. Little River Ry L. I. V. Long Island R. R L.I. Lotbiniere & Megantic Ry L- F. N Louisiana & Arkansas Ry L. A. Louisiana & North West R. R L. O. Louisiana Railway^ & Navigation Co L. R. N. Louisiana Southern Ry K. R. Louisiana Western R. R L. W. Louisville & Cincinnati Packet Co X. L. Louisville & Nashville R. R L. Louisville & Wadley R. R L. E. W. Louisville, Henderson & St. Louis Ry L. H. Louisville New Albany & Corydon R. R L. N. A. Ludington & Northern Ry L- D. N. A. A. R. A. O. 1916 FREIGHT SYNOPSIS 61 Carriers. Prefix Letters. McCloud River R. R M. C. R. McKeesport Connecting R. R M. K. C. Mackinac Transportation Co X. M. Macon & Birmingham Ry M. B. Macon, Dublin & Savannah R. R M. D. Maine Central R. R M. E. Mallory Steamship Co Y. M. Mammoth Cave R. R .' M. C. E. Manchester & Oneida Ry M. R. O. Manistee & Grand Rapids R. R M. G. Manistee & Northeastern R. R N.I. Manistee & Repton R. R M. E. R. Manufacturers' Ry M. R. Y. Marietta, Columbus & Cleveland R. R V. U. Marinette, Tomahawk & Western Ry T. W. Marion & Rye Valley Ry M. R. V. Maryland & Pennsylvania R. R ' P. N. Mary Powell Steamboat Co X. M. P. Mason City & Clear Lake Ry. (Elec.) M. C. C. Massena Terminal R. R M. T. C. Mauch Chunk, Summit Hill & Switchback R. R M. C. H. Mercer Valley R. R . . V. L. Merchants & Miners Transportation Co X. M. T. Mexican Ry M. N. C. Mexican Interoccanic Ry M. C. I. Mexican Mineral Ry M. M. Mexican Northern Ry E. X. Michigan Central R. R M. C. Michigan, Indiana & Illinois Line M.I.I. Middleburgh & Schoharie R. R -. M. H. S. Midland Terminal Ry ' M. F. Midland Valley R. R M. V. Mill Valley & Mt. Tamalpais Scenic Ry M. V. T. Mineral Range R. R M. R. Minneapolis & St. Louis R. R M. L. Minneapolis, St. Paul & Sault Ste. Marie Ry M.S. Minnesota & International Ry I. N. Mississippi Central R. R M. I. C. Mississippi River & Bonne Terre Ry R. B. Missouri & Louisiana R. R M. I. L. Missouri & North Arkansas R. R M. A. K. Missouri, Kansas & Texas Ry K. T. Missouri, Kansas & Texas Ry. of Texas K. T. T. Missouri, Oklahoma & Gulf Ry M. U. 62 A. A. R. A. O. 1916 FREIGHT SYNOPSIS Carriers. Prefix Letters. Missouri Pacific Ry M. P. Missouri Southern R. R R. C. Mobile & Ohio R. R M. O. Moncton & Buctouche Ry O. M. Monongahela Connecting R. R O. G. Monson R. R M. O. N. Montauk Steamboat Co. (Ltd.) X. M. K. Montour R. R M. U. R. Montpelier & Wells River R. R M. K. Morenci Southern Ry M. I. S. Morgan Line Steamers X. M. L. Morgan's Louisiana & Texas R. R. & S. S. Co M. T. Moscow, Camden & San Augustine Ry M. S. A. Moshassuck Valley R. R M. K. V. Mount Hope Mineral R. R M. H. M. Mount Jewett, Kinzua & Riterville R. R M. J. Muncie & Western R. R M. E. W. Munising, Marquette & Southeastern Ry M. S. G. Munson Steamship Line Y. M. U. Muscatine North & South Ry O. O. Nacozari R. R N. Z. Nantucket Central R. R N. U. R. Nashville, Chattanooga & St. Louis Ry N. L. Natchez & Southern Ry H. E. Z. Natchez, Columbia & Mobile R. R N. C. M. Natchez, Urania & Ruston Ry N. C. National Railways of Mexico N. R. M. Nevada-California-Oregon Ry N. F. Nevada County Narrow Gauge R. R N. C. N. Nevada Northern Ry N. V. New Bedford, Martha's Vineyard & Nantucket Steamers Z. N. New Brunswick & Prince Edward Island Ry P. D. Newburgh & South Shore Ry N. S. S. New Jersey & New York R. R N. J. N. New Mexico & Arizona R. R N. M. A. New Orleans & Northeastern R. R N. O. New Orleans Great Northern R. R G. R. L. New Orleans, Southern & Grand Isle Ry F. T. Newport & Sherman's Valley R. R N. J. New River, Holston & Western R. R N. H. W. New York & Albany Day Line .' X. N. Y. New York & Cuba Mail Steamship Co Y. N. Y. New York & Long Branch R. R H. I. A. A. R. A. O. 1916 FREIGHT SYNOPSIS 63 Carriers. Prefix Letters. New York & Ottawa Ry N. G. New York & Pennsylvania Ry N. Y. P. New York & Porto Rico Steamship Co Z. N. Y. New York & Washington New Line X. N. W. New York & Washington Through Line Y. N. W. New York Central R. R O. New York, Chicago & St. Louis R. R N. S. New York Dock Co Z. N. D. New York, New Haven & Hartford R. R Nt H. New York, Ontario & Western Ry /N. Y. New York, Philadelphia & Norfolk R. R N. X. New York, Susquehanna & Western R. R N. U. Niagara Navigation Co. (Ltd.) X. N. I. Niagara, St. Catharines & Toronto Ry. (Elec.) N. S. T. Niagara, St. Catharines & Toronto Nav. Co Z. N. I. Nittany Valley R. R N. Y. V. Norfolk & Portsmouth Belt Line R. R N. P. B. Norfolk & Washington Steamboat Co Z. N. W. Norfolk & Western Ry N. W. Norfolk, Newport News & Baltimore Line Z. N. B. Norfolk Southern R. R. O. F. Northampton & Hertford R. R N. P. H. Northern Alabama Ry N. A. Northern Central Ry N. R. C. Northern Michigan Transportation Co X. N. Northern Navigation Co. (Ltd.) Y. Northern Pacific Ry N. P. Northern Steamship Co X. N. S. North Shore R. R N. H. S. Northwestern Coal Ry N. W. C. Northwestern Pacific R. R W. E. P. Norwood & St. Lawrence R. R N. S. L. Ocean Steamship Co. of Savannah Y. O. Oceanic Steamship Co Z. O. Ogdensburg & Lake Champlain Ry Y. X. Ohio & Kentucky Ry Q. Y. Oklahoma Central Ry K. H. C. Old Dominion Steamship Co Y. O. D. Orange & Northwestern R. R O. J. Oregon Electric Ry R. E. L. Oregon Short Line R. R O. S. Oregon- Washington R. R. & Navigation Co W. R. Oriental Steamship Co Y. O. S. 64 A. A. R. A. O. 1916 FREIGHT SYNOPSIS Carriers. . Prefix Letters. Otis Ry O. R. Y. Ottawa & New York Ry O. T. Pacific & Idaho Northern Ry P. I. Pacific Coast Ry P. B. Pacific Coast S. S. Co X. P. Pacific Mail S. S. Co Y. Q. Pajaro Valley Consolidated R. R P. A. V. Panama R. R P. A. N. Paragould & Memphis R. R P. A. M. Paragould Southeastern Ry '. P. S. E. Paris & Great Northern R. R P. G. N. Parral & Durango R. R U. K. Pemberton & Hightstown R. R Q. H. Peninsular & Occidental S. S. Co X. Q. Pennsylvania Co P. C. Pennsylvania R. R P. Pensacola, Alabama & Tennessee R. R ".Q- G. People's Ry P. R. Y. Peoria & Pekin Union Ry P. P. U. Pere Marquette R. R. & S. S. Lines P. M. Perkiomen R. R Q. I. Philadelphia & Reading Ry P. R. Philadelphia, Newtown & New York R. R U. O. Pickens R. R P. K. R. Pine Bluff Arkansas River Ry Q. K. Pittsburgh & Lake Erie R. R P. L. Pittsburgh & Moon Run R. R P. M. R. Pittsburgh & Ohio Valley Ry P. O. V-. Pittsburgh, Allegheny & McKee's Rocks R. R Q. Y. Pittsburgh, Chartiers & Younghiogheny Ry P. C. Y. Pittsburgh, Cincinnati, Chicago St. Louis Ry P. H. Pittsburgh, Lisbon & Western R. R. Q. W. Pittsburgh, Shawmut & Northern R. R P. S. Pittsburgh, Westmoreland & Somerset R. R P. W. S. Plant Line P. L. E. Portland & Southeastern Ry P. D. S. Potomac, Fredericksburg & Piedmont R. R P. F. Poughkeepsie & Eastern Ry K. J. Prescott & Northwestern R. R P. N. W. Prince Edward Island Ry P. E. Puget Sound Navigation Co Z. P. Quebec & Lake St. John Ry Q L. A. A. R. A. O. 1916 FREIGHT SYNOPSIS 65 Carriers. Prefix Letters. Quebec Central Ry Q- C. Quincy, Omaha & Kansas City R. R Q. O. Raquette Lake Ry R. L. Y. Raritan River R. R R. R. R. Register & Glenville Ry R. E. Reid Newfoundland Co R. N. Reynoldsville & Falls Creek R. R R. F. C. Richelieu & Ontario Navigation Co Y. R. Richmond, Fredericksburg & Potomac R. R R. F. Rio Grande Ry R. D. Rio Grande & Eagle Pass Ry R. H. Rio Grande Junction Ry R. J. Rio Grande Southern Ry R. S. Rockport, Langdon & Northern Ry R. L. N. Rome R. R R. E. R. Rural Valley R. R .R. L. V. Rutland R. R R. . U. St. Johnsbury & Lake Champlain R. R S. L. St. Joseph & Grand Island Ry S. J. St. Louis & Hannibal Ry S. H. St. Louis & San Francisco R. R S. F. St. Louis & Tennessee River Packet Co X. S. St. Louis, Brownsville & Mexico Ry S. M. St. Louis, El Reno & Western Ry 4 E. R. W. St. Louis Merchants Bridge Terminal Ry M. B. T. St. Louis, Rocky Mountain & Pacific Ry S. St. Louis, San Francisco & Texas Ry R. T. St. Louis Southwestern Ry S. W. St. Louis Southwestern Ry. Co. of Texas S. T. St. Louis, Troy & Eastern R. R S. T. E. Salt Lake & Los Angeles Ry S. L. A. Salt Lake & Mercer R. R S. L. M. Salt Lake & Ogden Ry S. L. O. San Antonio & Aransas Pass Ry S. A. P. San Antonio, Uvalde & Gulf R. R. Co S. U. G. Sandersville R. R S. D. R. San Francisco & Portland S. S. Co Z. M. San Pedro, Los Angeles & Salt Lake R. R S. P. L. Santa Fe, Prescott & Phoenix Ry S. P. P. Savannah & Statesboro Ry U.S. Schoharie Valley R. R S. I. V. Seaboard Air Line Ry.. ..S. A. 66 A. A. R. A. O. 1916 FREIGHT SYNOPSIS Carriers. Prefix Letters. Sharpsville R. R S. A. L. Sheffield & Tionesta Ry V. N. Sierra Ry. of California S. Y. Silverton Ry . . . S. R. N. Silverton Northern R. R S. R. L. Skaneateles R. R S. N. S. Smithonia & Dunlap R. R S. D. P. Sonora Ry S. O. N. Southern Ry. . . j S. R. O. ( S. R. Southern Kansas Ry. of Texas S. K. T. Southern Pacific Co S. P. Southern Pacific Co. Atlantic Steamship Lines S. P. S. Southern Pacific R. R. of Mexico S. P. M. South Georgia Ry S. G. W. Spokane & British Columbia ' S. B. C. Spokane & Inland Empire R. R. Co S. E. Spokane Falls & Northern Ry S. N. Spokane, Portland & Seattle Ry S. P. K. Stanley, Merrill & Phillips Ry. Co S. M. P. Star-Cole Line Z. T. Staten Island Rapid Transit Ry -. W. Z. Stephenville, North & South Texas Ry S. S. R. Sterling Mountain R. R S. G. M. Stewartstown R. R S. \Y. X. Stony Creek R. R. S. C. K. Strasburg R. R* S. B. S. Sugar Land Ry S. L. D. Sumpter Valley Ry Y. Z. Sunset Ry S. U. N. Surry, Sussex & Southampton Ry S. S. Susquehanna & New York R. R S. U. S. Susquehanna, Bloomsburg & Berwick R. R U. Q. Sydney & Louisburg Ry S. Z. Tabor & Northern Ry T. N. R. Tacoma Eastern R. R T. B. Talbotton R. R .....T. B. N. Tallulah Falls Ry U. F. Tavares & Gulf R. R T. J. Tehuantepec National Ry ,. N. T. Temiscouata Ry T. A. Temiskaming & Northern Ontario Ry. Co T. N. E. Tennessee & North Carolina R. R U. J. A. A. R. A. O. 1916 FREIGHT SYNOPSIS 67 Carriers. Prefix Letters. Tennessee Central R. R T. E. Tennessee Northern Ry T. Z. Tennessee River Navigation Co Y. T. Terminal R. R. Assn. of St. Louis T. R. R. Texarkana & Ft. Smith Ry T. F. Texas & Gulf R. R T. G. Texas & New Orleans R. R T. N. Texas & Pacific Ry T. Texas, Arkansas & Louisiana Ry T. A. L. Texas Central R. R v T. C. Texas Mexican Ry. .'. T. X. N. Texas Midland R. R T. M. Texas Southeastern R. R.... T. X. Tionesta Valley Ry T. Y. Toledo & Ohio Central Ry. Co O. C. Toledo & Western R. R T. O. W. Toledo, Peoria & Western Ry T. P. Toledo, St. Louis & Western R. R T. S. Tonopah & Tidewater R. R P. A. H. Toronto, Hamilton & Buffalo Ry T. H. Trinity & Brazos Valley Ry B. R. Z. Trinity Valley Southern R. R U. B. Tuckerton R. R T. K. Tuscarora Valley R. R U. R. Ulster & Delaware R. R U. D. Unadilla Valley Ry U. N. Union Pacific R. R U. P. United States & Dominion Transportation Co X. U. United Verde & Pacific Ry U. V. Vandalia R. R V. Vicksburg, Shreveport & Pacific Ry V. S. P. Virginian Ry G. Y. Virginia & Southwestern Ry V. S. Virginia & Truckee Ry V. T. Virginia-Carolina Ry V. R. Virginia Navigation Co X. V. Wabash Ry W. Wabash, Chester & Western R. R W. W. Wadley Southern Ry '. W. S. S. Warren & Ouachita Valley Ry W. O. Y. Warrenton R. R W. R. R. Washington, Idaho & Montana Ry. Co W. U. 68 A. A. R. A. O. 1916 FREIGHT SYNOPSIS Carriers. Prefix Letters. Washington, Potomac & Chesapeake R. R W. P. C. Washington Run R. R W. N. R. Waterloo, Cedar Falls & Northern Ry W. C. F. Waynesburg & Washington R. R V. H. Weatherford, Mineral Wells & Northwestern Ry W. N. Wellington & Powellsville R. R W. P. Western Maryland Ry W. M. Western Pacific Ry W. P. R. Western Ry. of Alabama W. A. West Virginia Northern R. R W. V. N. Wheeling & Lake Erie R. R W. L. White River R. R W. E. R. White Star Line X. W. Wichita Valley Ry , W. 1. Williamsport & North Branch R. R W. E. Williams Valley R. R W. S. V. Williamsville, Greenville & St. Louis Ry W. G. Winfield R. R W. I. N. Winifrede R. R W. I. F. Wiscasset, Waterville & Farmington R. R W. F. Wisconsin & Michigan Ry W. H. Wisconsin & Northern R. R . . W. C. A. Wood River Branch R. R W. O. B. Woodstock Ry W. O. K. Wrightsville & Tennille R. R W. T. Wyoming & Missouri River R. R W. M. R. Yazoo & Mississippi Valley R. R Y. V. Yreka R. R I. K. R. Zanesville & Western Ry. Co.. ..Z. W. A. A. R. A. O. 1916 FREIGHT SYNOPSIS 69 A. A. R. A. O. STANDARD FREIGHT FORMS It is recommended that carriers, as well as the Inter- state Commerce Commission, conform to the nomencla- ture designating freight forms and records adopted by this Association, as follows : 101. Interline Waybill (32d Report, page 178). lOla. Interline Waybill for use on ordinary Type- writer (27th Report, page 202). lOlb. Interline Astray Freight Waybill (28th Report, page 149). 104. Interline Freight Abstract (31st Report, page 180). 105. Interline Freight Division Statement (Synopsis 1903, page 162). 107? Interline Freight Correction Account (32d Re- port, page 137). 108. Interline Freight Statement of Differences (32d Report, page 138). 108a. Interline Freight Statement of Differences Single Item (24th Report, page 194). 110. Summary of Interline Freight Accounts (32d Re- port, page 185). 111. Interline Card Waybill (24th Report, page 176). 112. Daily Abstract of Interline Waybills Forwarded (32d Report, page 101). 113. Daily Abstract of Local Waybills Forwarded (32d Report, page 102). 114. Daily Abstract of Interline Waybills Received (32d Report, page 103). 115. Daily Abstract of Local Waybills Received (32d Report, page 104). 116. Monthly Summary of Daily Reports of Waybills Received and Forwarded (32d Report, page 105). 117. Junction Settlement Certificate ( 32d Report, page 140). 70 A. A. R. A. O. 1916 FREIGHT SYNOPSIS 118. Notice of Undercharge in Advances (32d Report, page 175). 123. Freight Bill (28th Report, page 39). 126. Junction Settlement Sheet (20th Report, page 158). 128. Inspector's Report of Freight Cars to be Light Weighed and Stenciled (21st Report, page 94). 129. Master Mechanic's Daily Report of Cars Light Weighed and Stenciled (21st Report, page 94). 130. Record of Light Weight of Freight Car (Card) (21st Report, page 94). 131. Station Register of Waybills Received (21st Re-- port, page 96). . 132. Station Register oj: Advances and Prepaid For- warded (21st Report, page 96). 133. Station Cash Book (21st Report, page 96). 134. Agent's Monthly Abstract of Waybills Received (21st Report, page 96). 135. Agent's Monthly Abstract of Waybills For- warded (21st Report, page 96). 136. Agent's Proof Sheet (21st Report, page 96). 137. Interline Switching Card Waybill (31st Report, page 172). 138. Report of Interline Switching Card Waybills Forwarded (31st Report, page 172). 139. Report of Interline Switching Card Waybills Re- ceived (31st Report, page 172). 143. Monthly Abstract of Interline Card Waybills Forwarded (22d Report, page 86). 144. Interline Waybill Tracer (22d Report, page 91). 146. Request for Waybill Correction (25th Report, page 114). 147. Waybill Correction Notice (25th Report, page 114). Note The A. A. R. A. O. 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. In copying allow one and one-half Inches on the left margin of tissues for binding. *\Vhen a Through Rate is used and the Shipment is to be Re-billed En-Route the Sub-divisions must be shown in the Rate Column in Route Order, noting opposite each proportion the initials of the Carrier, to which it accrues. All Changes in this Way-Bill affecting the Heading, Routing, Car Numbers, etc., and all notations as to Shortage, Damage, etc., must show station at which made and be dated and signed by the authorized party making same. Notations must not be written or stamped in the Revenue Columns. "9 f. to ft* . ?? c^ C | 3 e-i 1 5" > ! 9 1 Name of Ship Original Car Co Previous W Indicate by sy Weighing Bure grroment or Te Weighed at ute to Destinati Bill. Show each ind Carrier in R 5 2 TRADE MARK * R ? 1 I "? | gc.g BIJ iJ 1 ! | a Must Stamp Hoi s let III il column provide Agreement: T-T eight; I-:-Kstiii 5* O i < > NORTH Y-BILL MAD I a 1 uw the Names o ! i i Consignee, Routing d how weights ariff, Classifica ated. Weigh an structions Rega i ST 5 " < v> cr -H Z 3 I ?n S 3' l! | > =T 3O > $ M C Stations 1 i-K ? I! 5.2s- l! g | i ^ I | C3 3 3 O p 5 f i - il a i ! I 3 R p ? i = ?=-c.2,H ^-53^ 5 * 2 a- 3. a. < 5; Z w"S 3 cr. | p c_ 3 ed from Conne if Is li'.-H 1 IS- 2:8^ g 11*11 No. of Packag Classificatic s- 9 1 Length of C r. i Ills I^lH 5 8 5 * H 1 C-. m o . B? ? * i ff gS5-S = I III ||f|ff II &, 3 ? ? S" f a I g ?^ 3 I 2,2. .1 Station I : r 3 * H n 2 > H O " 3 1 j f:1 w 3 ^ c s C i j \ 2 r | f a L 1 I ?* i 1 o' i s *RATE AND TARIFF NO. ? 63 Weight of and Conte w i f i i d II r! t a 5 ? ? || i p [ g H 3 ^ zm 3" 1 i ?* * a t X c 1 g X 00 I I r= ? = I f c 1 * I A.A.K.A.O. Standard Form No. lOla (Adopted 1012) NORTH AND SOUTH R. R. WAYBILL FOR FREIGHT Size, 6^x137. inches. Waybill Made by From R.R. Date 19 To Series ) and V Number! Route to Destination of Waybill. Show each Junction and Carrier in lioute Order, > JVIA INSTRUCTIONS REGARDING ICING, NON-ICING, VENTILATION, ETC. CAR INITIALS .NUMBER Weighed at Gross Tare Allowance Net Length of Car Marked Stenciled Cupacitj of Car Weight of Car Ft. Lbs. Lbs. Weight of Car and Contents Toua Transferred^ at Stop this Car at Weigh Car at To Car For Full Name of Shipper Point of Shipment, Original Car, Connecting Carrier and Previous W.B. Reference Consignee, Destination, Marks and Routing Beyond Destination of Waybill. Number of Packages. Articles and Classification Conditions WEIGHT RATE AND TARIFF IS r O. FREIGHT CHARGES ADVANCES IN DETAIL TOTAL PREPAID V NOTE This waybill is to be spaced and ruled for use on typewriter of ordinary size. 4 " ~ n ~s~- ~^ ^^~ --~^_ ,-*'^ ^"N^^* *^-*-*^^^ ^^~ *- -^^- ^- ^^^ ^- --^ Tor Additional Cliarcres : Junction Agents Must Stamp Below, the Names of their Stations and Date Received from Connecting Carrier. SCALE WEIGHT AT Btatioo This Space to be .filled in and signed by last Conductor. Date Ageut at Destination will Stamp herein the Date Received 1st Junction 2nd Junction 3rd Junction Gross Train No, Tare Allowance Net, Conductor When a Through Rate is ueed and the Shipment is to te Rebilled En Route the Sub-divielons mutt be shown In the Rate Column In Route Order, noting opposite each proportion the initials of the Carrier, to which it accrues. All Changes in this Waj bill affecting the Heading, Routing, Car Numbers etc., and all notations as to Shortage, Damage, etc., must ihow station at which uiaJc und be dated and tigned b; the authorized party making same. Notation! mutt not be written or stamped in the Bevenue Clumnt. II 5* >s IS X I- \ eg hi fl) X STATION o V d J < i III 3 >. Hi! Q UI Q UI Z o 1- , AGENT/ WILL ! THE D K t e K (g z E * 5 i 35 < U z s m - * n u. ^ U) Q ^ D 5 U) J Z i z z Q 3 -5 j Z E H < K H o H i i s l 5 O < ~ z M - 2 u o 5 oEu) u K w III K ^ ^ ^ ^CO ff H _ UI K UI < z J E < ; 5 t - ** fl *" n > M - < < K ** 1 I 3 2 z m !|| i < |3 1 5 ssi I ID OTHE _i 1 i = u S Q 2 w Q t- h-' u C < - 3 " Z z o S 2 U. (A Us | < u > z I .. tf L Z 0. j H 1 g Id H- j < d I ffl U Q Q Q U III E a *- o M (0 z s 2 M O ENUE WAY ENUE WAY 3. FREIGHT !l! QZ is Is < z 3 8 a J m z u HOW BELOW IN WHICH DE ll GiNAL ) NT OF > PMENTJ > " S2 !l! z o <5 UI Z h IL Q < I z w Eoi 00. (/ 4 C ?? u. u Z U) X Q t 2 Z O u> ^ DC Li. 3 z < (J FERENCE T FULLY [ jij CONSIG A I i 1 BILL Ol DRMATION C | a UI 3 L 0^ :Q - jz ^ z UI < U. U ~ z E:E Q 2 > D 5H a. Z = u z ION OF WAYBI JUNCTION / ROUTE ORD DC STINATION DER HEADII DR INVOICE. UI < J HI J J U) U. 3 u ou. 8 j< <^z i-oo 4G SHIPPER T OF SHIPM Q ERY IS MAD HE FOLLOWI ROUTE TO DESTINATl SHOW EACH CARRIER IN (0 s u. MARGIN UN OF LADING ( THE AMOUN TION AS TO DELIVERED MARKS DENOTII ORIGINAL POIN U. OL ^- lil & 2 . Si i u a < H H < UI Z Z < U > u taw OK WHEN DELIV LADING. INSERTT NAME OF) 13 Z _1 si d! m 1 1 j ) ! \ i u 4 C HOJ 'ssnssu jo Nioavw uan awi NO SHHONI jivH-aNOQNV HNO MOIIV 'oNiAdoo NI 'IN3NN5ISNO3 HOV3 UOJ 3QVW JS Oi 11I8AVM 31VaVd3S V 'S1N3 W39NVaV ONmiHAVM 3NnM31NI 9NI1SIX3 JO SS3iaaV93U NOliVNlISaQ Q3XUVH 01 HSnOUHl Q311ISAVM 39 QIHOHS !H9l3dJ AVH1SV '1H9I3HJ AVyiSV JO SiN3WdIHS QVO1 UV3 NVH1 SS31 tlOJ Q3SR 30 Ol WUOJ SIH1 s \ S S 5 ^ *o C if a K * i g| B CO "H jS'3 ft o"" 11 S rt'sj : W Q o a c/} , | O rt . d l ! 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Standard Form No. lOiu NORTH & SOUTH RAILROAD COMPANY, Size, 8^x11 inches ACCOUNTING DEPARTMENT STATEMENT OF DIFFERENCES NO.. MR.. Auditor. Below you v ill find Statement of Differences against the settlement in Interline Account, of waybill No. From dated 1 ( J AS SETTLED WEIGHT AND CHARGES Per Cent PROPORTIONS Weight Freight Charges Advances Total Prepaid K. 11. R. K. Jt. K. R. R. SHOULD BE DIFFERENCES .Remarks 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. Yours truly, This space for use of Foreign Line Covered by Correction Account No. Date- Please note number of our Statement of Differences on your Correction Account SUMMARY NORTH & SOUTH RAILROAD CO. ACCOUNTING DEPARTMENT Summary of Interline Accounts A. A. R. A. O. Standard Form No. 110 Size, 8)6x14 of freight received from and via_ Montli of . R. ACCOUNTS i DR. CR. MAIN By your Proportion of Freight from Stations on your Road 1 ' Advances on " " ' " " To Prepaid " ' ' INTERMEDIATE HAUL By .your Proportion of Freight from R. R. M ,, M ., ., X^X'"^ -"'' ~~~^^*~~~-^_s' --^ N ^_^ \^_^-^ -s^,*- **s_>^ "^ w --* s s o* x^^" _ ^~~^^^~ *^S~ - ^.^ '~-'\- -X_x -^ ^ ^-^~^~ ^^-~-^- -^^^ v ^ -**- *v^- " " ., .. CORRECTION Go's Nd on billing from Co. .. ., - - .. " Balance due R. R. Co. Auditor. -R. R. Co. The above summary shows this Company's side of the account. We will accept your summary of Interline Freight received from and via this Railroad, the balance between the two summaries to be subject to draft without further notice. Clerical errors in the compilation of this Summary are subject to immediate correction, providing the undesigned is advised by wire of all such errors discovered; all other errors to be adjusted in subsequent Summary. NORTH & SOUTH RAILROAD CO. A.A.R.A.O. Standard Form No. Ill ( Revised 1909) Size. 4%x9% inches Car No._ Transferred to Car No.. To - _ on _ _ R. R. Via 3- -R. R. to_ Contents Weigh at. Stop at_ For_ (RE-ICING, VENTILATION, FEEDING, WATERING, BEDDING, ETC.) Reference to waybill for in-transit cimrjres, etc.) NORTH & SOUTH R. R. CO. Card Waybill No. Date 19. From. Shipper. Point of Origin. Consignee Destination. Via. Marked Capacity of Car_ Revenue W. B. Mailed to ESTIMATED WEIGHT Lbs. ACTUAL WEIGHT Gross Weighed at Tare 19 Net Combined Weight of Car and Lading for Engine Rating Tons A. A. R. A. O. Standard Form No. 112 Size, NORTH & SOUTH R. R, DAILY ABSTRACT OF INTERLINE WAY-BILLS FORWARDED, WAY- BILL CAR STATION TO INITIALS OF DESTINATION ROAD BILLED TO KINO OF FREIGHT WEIGHT FREIGHT CREDIT DEBIT NO. INT. NO. ADVANCES PREPAID i j 1 v - *^< . ^ \ --__- - ^__. ^-O ~- . I - - ^. - ' ^_ ^. ^^~-~~^^- p _^ ^_^_ Totals Report No._ .191 Agent A. A. R. A. O. Standard Form No. 113 Size, 8^x14 NORTH & SOUTH R, R. DAILY ABSTRACT OF LOCAL WAY-BILLS FORWARDED. WAY- BILL NO. CAR STATION TO KIND OF FREIGHT WEIGHT FREIGHT CREDIT DEBIT Totals Report Nc Ag-ent A. A. R. A. O. Standard Form No. lit Btze.SKxH NORTH & SOUTH R. R, DAILY ABSTRACT OF INTERLINE WAY-BILLS RECEIVED Report No._ Agent A. A. R. A. O. Standard Form No. 115 Size, 8!k, X H (U cu I ^ LU 1 H3 2 C U I (^ Ml g ^ JU .2 L ' *v jj 4_i C Q H O LU C c LL LLl C/J H I t l CD jo LU _o ? Ci 1 1 g -0 i c j ^ 5 5 c > > - ^ | LL. u. 1 H H ^ o > LU I r~ h- S J 01 5 1 H cc ^r ) 1* c | ' SON) 3y 3V I y ( nnc >H 1 4J C o 2 8 I 51 ill | II 1 I 13 rt 1 S e ^ <" l?| 1 s | * .a ill I fill 2! & Urn 6 % 2 > fa a >> 3 2 -g ft c III g J s 6 X ^ g > s H Q d 3 H 5 H tf p S 2 OJ en fe j O ^j 3 H M 8 g < h c Q 0). < i-f s s g H H H O ^ Pn a * i g W w O etf g H ^ H K a w P4 ^s W h ft 3 J W P 03 S > a ^ fJ o H S S 2 w O W r> ^ o w M ,4 > s P 3 PH p JH Q g W tf W o H ^ h w H ^ ^ M 0^ t? t* J3 t* U \\ q ^ ^ J^ ^ oj W HH H S ^'rt > S M VTION) SOUTH WAYBILL DATE ^ CONNECTING ! *O < (POINT OF ORIGIN NORTH a Q H 5 U2 h O a ! Q Q NUMBER OF P. ^ rt^ rt ,_} 2132.0 | VED PAYMENT rSE AT JUNCTIO j < 3 ^ H '-, y o 2 5 c/ ? 3 * Back of Form 123 RULES 1. This form must be prepared with typewriter, pen, or indelible pencil ; all information called for to be shown in full and in a clear and legible manner. 2. Weight, rate, and charges must be shown in detail for less carload shipments. 3. Demurrage, switching, icing, or other miscellaneous charges not included in the rate for transportation must be stated in detail, and the points at which such charges accrued, shown. 4. When charges are assessed on track scale weights, gross, tare, and net weights on which charges are based and name of weighing station, must be shown. j. The route over which the shipment moved from point of origin to destination, including the initials of each carrier and name of each connecting line junction point, must be shown. 6. Overcharges will be refunded only on presentation of original paid freight bills. ?. Original paid freight bills should accompany claims for overcharge, loss, or damage. 8. All freight will be subject to demurrage or storage charges, or both, as provided in published tariffs. A.A.R.A.O. Standard Form No. 126 (Revised 1905) Size, 8>xl4 inches NORTH & SOUTH RAILROAD Co. JUNCTION SETTLEMENT SHEET Station 19 From With 19 To 19 both days INCLUSIVE R. R. Company Agent DELIVERED TO R.R. RECEIVED BY_ .R.R. WAYBILL FREIGHT BILL NUMBER WAYBILLED FROM COMMODITY WEIGHT FREIGHT AND ADVANCES PREPAID Date Number Current Arrears > - ^ ^ . XX^ ^- V s_ -*> ^^ ~-^ ^^^~^H _^ ^ --~>_ . _-- ^_ _ cc . , ^ .ROAD. NO IGHED AND STENCILED. 19 REMARKS Car Inspector. ew Weight" WpipVimaQf-pr 1 S u I q 1 UJ <\ |Y 5 _l i LU RE- STENCILED i n ^ IH U TD C 3 T3 U ui T a is ! C re JU Ho h |S j JB bo u > O H- Dtil Z. UJ i o ! i 9 ! 4> ^ n Z QB 0^ ^ i tn i i 2 '' d n t3 g 3 1 ' ; c 1 (A cn I 3 ; UJ 08 E u. LU RE- WEIGHED i J : U : U ! !J in "5 ^ >i 1 2 S ri ' M 1 1 a V j: T3 I Z is i S 0) S m o tV UJ 3o O uJ 'i 1 ^>. n B * 1 8 ! ^t: i u W CO Zrr !l ! > J w 1 i ! : t8 i u J3 O UJ : (J i : u i cs .C CL CO 1 15 i ; ca ; ^ S i I> Z. J3 ': U, ^ ^ ( u (J cr i J i ;>> ,0 u >> 1 i INITIALS re ; S? ~ Jt S u J3 M . - . * ^_^- _ 1 - - : _ : - - _ - - " - - - - I certify that the above report is cur Correct: ...19. 19 r ROAD DC O O b 1 ^ H fej DC 3 O 2 o KI LU o I I fe a < > at O "~ -i i, u f 1 1 J ( J 2 2 i 5 a i h- COtLECT ONDELIV i O UJ CO o CREDI ACCOUN O i u O o CONNEC1 LINE _J S H H- t-H o Q ^ P3 UJ 03 I Q B H a. LJ L 3 M Q O I J^ UJ s w z -I AOVANC cv> QC UJ PH K^. J- |g ^ a i UJ Q DC w if -J CD ^ 1 u. O o H > ae UJ h- Si v O UJ H i g i 111 H a I Q O JI I- O (0 O REMARKS 5 - 2 Q |sf I i i* 1 n 2 i UJ a: ) I -1 I J o- ) ss I SHIPPER M I si F, J ! \ CO ul Q i z Q > i t j s i i z 9 i- > JW] ' c ) IN i t ) i i UJ z if UJ S ^ : z I > - il > o 5 i i I DESTINATION i Ul If P 5 a a O CC SIGNE OR SIGNO A.A.R.A.O. Standard Ponp No. 134. Size, >xl4 inches NORTH & SOUTH R. R. Agents Monthly Abstract of. Waybills RECEIVED At Station Station Road, Month of 10 .:.... PRO. NUMBER WAYBILL COMMODITY WEIGHT FREIGHT CHARGES ADVANCES TOTAL PREPAID DATE NUMBER ~_ -^ L- *-^ ^^ ^ ~ -v x - ^ ^ -- - _^ ^ ^ -~ .^ ^ ^ - ^ . _. - ~v ^- ^^ ^~_^- ^ A.A.R.A.O. Standard Form No. 135, Size. 8KxH indies NORTH & SOUTH R. R. Agents Monthly Abstract of. Waybills FOR WARDED From Station fo Station : Road, Month oj 19 PRO. NUMBER WAYBILL COMMODITY WEIGHT FREIGHT CHARGES ADVANCES TOTAL PREPAID DATE NUMBER 1 - i ^~ -S ^C^ r _-^ --^_^ ~- - -, >O~ r"-^ I~^ - ^^-^ ->-- i - -^ _/-_-- ~^- - { -~>~_^ - ^ sf 3 3 i| 3 t- 3 x = 3 02 g q ia j S3 ^ *^ O J^ , ^x^ 3 H U in o o c 0. STATIONS rt . Z 2 O P3 ^ & B H O OQ I P^ o I I The interline switching card way-bill shall consist of as many parts as there are carriers interestt-d. 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 IFor use of the issuing: carrier. J'artZ For the use of yardmen as authority for the movement of the car. It must be a card, and should accompany the car to switching' destination. It forms the basis of settle- ment between the interested carriers. NOTR : - When more tJian two parts are used, the card should be the last. The foregoing: is from pape 35, 1912 Freight Synopsis. A. A. R. A. O. Standard Form No. 137 (Revised 11)1 : Size 8# x 4'/ 4 NORTH & SOUTH R. R. CO. INTERLINE SWITCHING CARD WAY-BILL No._ STATION. .19. CAR To (TRACK OR INDUSTRY) (DESTINATION CARRIER) VIA (INTERMEDIATE CARR'ER IF ANY) FROM (TRACK OR INDUSTRY) Shipper Original Point of Shipment. (See Note 1) Consignee Destination Route Kind of Freight Weight_ .Rate. SWITCHING SERVICE PERFORMED BY (See Note 2) COLLECT PREPAID ADVANCES SWITCHING SWITCHING TOTAL SCALE WEIGHT REMARKS GROSS TARE NET Note 1 : When it is against instructions to furnish original point of shipment, indicate in place thereof, whether the traffic is "State" or "Interstate." Note 2 : Opposite the name or initials of each switching road enter in the "Collect" or "Prepaid" column, as the case may be, its proportion of the switching revenue and mis- cellaneous charges advanced, if any. o 12 s li r q < P5 < < 05 02 (fl CO ^ CO S Q 'S| 2 a rtS ? o s | ^ ^2 2i I ?1 i| >"a ""a S ^ S5 5 Mi | S3 1 5 so 2 5 11 ^ 5 E WAYB I | z Ul > 2 2S< g 1 2 U ONSIGNEF, AL NTS, SHOW NA LU ALWAYS EOL UJ ul oc BILLED FROM IOW NAME OF C RMINAL MOVtME AHE DUE, SHOU ORIGINAL SHIPMENT *ss Ji < *I5 ui M S3 * ses I 3 ;=M I o og|o 1 I z?5 S il o Q < X 05 (Ot DC ^ n **= p 3 j 1 n i - o ?1 |1 sg o i i |l is S i ,.3 i Is |s is 1 SI 5? a 5 -io 3 - s; *f $ I U i f 1 2 ssg i 5 I OF SHIPPER, A SHOW NAME JLD ALWAYS iij 25 cr 1 - >? " 11 o | H " > f O d 2 z 5 3 I< cr a Z QQ SK# r*? ul X a i A.A.R.A.O. Stanaui V. Form No. 143 bize. 8^x14 inches North & South Railroad Company. ACCOUNTING DEPARTMENT. Monthly Abstract of Interline Card Waybills forwarded to stations on the line of the Company, for the 3lonth of ....19 CARD WAYBILL Date Series and Number CAR Initials KIND OF FREIGHT REVENUE WAYBILL Date Seoes and Number Forward ing- Station "~ Receiving Station Fiorn Station to Station t - ^.A .R.A O. Standard Form No. 144- -* 1*/-> - /jaize, 8^x11 iucliCB. North & South Railroad Company , Interline Waybill Tracer No._ Date W.B. No. Car FROM TO Freight Charirefe Advances Total Prepaid Initial >'o. Mr.. Auditor. -Railroad DEAR SIH- Please note two copies of above Waybill attached, and refei to Item_ 1. Above "Waybill has not been accounted for. If not in a position to report, refer to destination agent under the . A. A. R. A. O. rule, and advise. 2 Waybill will be reported in account for the month of J9 3. Agent at destination has no record of the Waybill or Fivight. Show delivery at junction. I. Attach recoid of delivery to connecting' line. 5. Note delivery at date .and advise when Waybill will be repoi ted. NORTH AND SOUTH RAILROAD COMPANY .R. R. File. DEAK Siu: your Interline Waybill, Tracer No received and will be given prompt attention, Yours truly, .,. date- has been Auditor Railroad S 2 " q M ^ K I Q W O D 38 i; d : n c8 E- rtiele ition aj 0) QS S i 2 .5 &< > w II Sg II O 'j. x

> i i : ! i i rt ." : : i : : I 1 1! i i 1 | I ! |.| | ! \ | | i 1 I G 5 I i .a I o = .2 1 ; i i 2 "c;-^ f= o EP I i to o \ i i i i "s 8 \ i i i j 1 J j S K? f" | O 1 i | 1 i i : i i i i ! i I i | 1 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. APR 23 1945 LD 21-100m-12,'43 (8796s) YC 89476 357074 UNIVERSITY OF CALIFORNIA LIBRARY