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James Shirley Eaton.

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indemnity insurance premiums paid in connection with C. 609

judgment involving charge related to closed accounts of C. 590

new, expenditures for, how shown on general balance sheet C. 557, 558

payments for damage by overflows C. 38, 314, 317, 392

personal injury and stock killed during C. 314

personal injuries incidental to C. 309

of road by other parties to be ultimately purchased, salaries and expenses of

engineer inspecting work .' C. 519

salaries and expenses of time keepers engaged on C. 478

salaries of operators protecting work trains engaged in C. 146

sale of equipment purchased during C. 430

of sidings and spur tracks C. 501

subway, temporary track support incident to C. 599

surveys of line preliminary to C. 578

temporary tracks C. 157, 158, 539

and removal of same during C. 316

temporary trestling used in making fills C. 506

temporary water stations C. 501

of tracks scales and stock pens built during C. 4%7

tracks and telegraph lines of other carrier moved during, expense of C. 315

walls, water lines, appliances, etc., for fire protection C. 28

water station, expenditures connected with C. 620

work, ditching machines in connection with C. 480

salaries and expenses of officers engaged in C. 4^6

Contact appliances, third rail (on cars or motors) 37

Continuous rail joints 5

Contract, payment for abrogation of, how credited C. 380

with a lumber company, for use of tracks, treatment of rent and operating charges.C. 96

work, loading and unloading commercial freight 63

Contracts, printing. See "Stationery and Printing'' Accounts.

Contributions to funds on account of catastrophes, epidemics, etc 114

to hospitals for account of dept. of M. of W. & S 19

M. of E 48

to hospitals for the Transportation department 103

by railroad to its relief department Ill

when incidental and when not incidental to operation of road 55, 114, C. 591

to terminal company operated for joint benefit C. 637

to Y. M. C. A. and like organizations including pay of their officers 89

Conversion of equipment to other purposes, treatment C. 352

Conveyers, freight, at stations, docks, wharves, piers, labor, expense operating (except

when " Outside Operations ") 63

freight, at stations, etc., repairs of (when not " Outside Operations ") 16

ore and coal, labor and operating (when not " Outside Operations ") 63, 65

repairs of (when not " Outside Operations ") 16

supplies of (when not " Outside Operations ") 65, 66

Cooks in general office service, pay of 107

on special cars of officials 107, 109 and office accounts served.

on work cars Accounts served .

Coolers, water for cars 89

water for cars of officials 107, 109, and office account served.

locomotives (yard) 76

(road) 85

offices Office expense accounts served.

stations. . . 66



438 RAILROAD EXPENSES



Coolers, water towers, signal and interlocking 70, 90

Coopers, station, pay of 63

station, tools for 66

Coppers for batteries. See Battery Supplies.

Copy (impressions) books Stationery and Printing accounts served.

Copying brushes Stationery and Printing accounts served.

press stands for offices Office expense account served.

for stations 66

presses and wringers for Stationery and Printing accounts served.

Cord, bell. See Bell Cord.

blocking for stations 66

Corks for M. of E. (when unassignable) O. A. "Shop Expenses."

Coroners' inquests, fees, pay of employers and others attending 19, 48, 103

Corporate notices in newspapers, etc., (when not advertising for revenue) 114

Cost of operating trains and maintaining track, construction of temporary trestles. .C. 506
Cotton compress receipt, fraudulent, reimbursement compelled by issue of bill of

lading against 98, C. 612

Counsel, pay and expense of 109

clerks of, pay and expense of 109

office expenses of 109

Counters (when part of structure) 16

Coupon ticket, unused C. 216

Coupons found in covers of mileage books returned, how credited C. 86, 89, 261

special admission amusement, value of, how disposed of C. 328

Couplings, hose, for stations 66

Court costs of plaintiffs, including final judgments in loss or damage, baggage 100

freight 99

property 101

including final judgment in loss or injury, stock on right of way 102

in personal injury cases 19, 48, 103

Court and law expenses (not otherwise provided for) 109

Cranes 16, 46, 47

freight handling, repairs and renewals of . . . 16

and hoists for electric traction power plants 47

mail, repairs and renewals of 16

(power and hand) at shops, repairs and renewals of 46

Crayon for M. of E. (when unassignable) O. A. "Shop Expenses."

Crayons 20, 49, 58, 59, 97, 1 13

Credentials, passenger, unclaimed redeemable portions C. 89, 261

Crew and engine of wharf company rented for switching C. 416

Crews, divers and pilots of tugs, barges, mud scows, etc., engaged in repairs and re-
newals of docks, wharves, piers, and other landings, and in dredging about

same (when not " Outside Operations ") . 17

engine, train, etc. See individual titles, as Conductors, Enginemen, etc.

Crib work (when not " Outside Operations ") 17

Cribs, grain, repairs and renewals of (when not " Outside Operations ") 16

Crops, payments for damages to 101

Cross-arms, telegraph and telephone lines 14

transmitting electric traction 15

Cross-section book. See Blank Books.
Crossing drains

flagmen, gatekeepers and watchmen (highway) pay of and supplies for 91

frogs

gates (highway)

(railway) 13

signal bells, and batteries with track instruments (highway) 11

street, planks laid at, for train stops C. 554

timbers, railway, cost of 3

Crossings, assessments for street or sewer repairs at 11



!



INDEX 439

Crossings, farm, at grade, repairs and renewals of II

flagmen at, when joint facility C. 4i. 3

grade, highway, repairs and renewals of II

sprinkling II

injury to stock at, damages paid on account of 102, C. 386

operated jointly, watchmen employed at C. 359

of other railways, gates at 13

over and under grade, repairs, etc 10

railroad, protected by interlocked and manual signals C. 272

rent paid for land to prevent putting street across tracks C. 307

signals at, in joint service C. 247

street, fines and costs on acccunt of blocking. 101

not at stations or in yards, electric light for 91, C. 269

switch 5

timbers, how classified C. 102

undergrade roadway and drainage (except subways not public highways) 10

Crosscut saws for M. of W. & S 18

Cross tie clips, plates, rods and plugs 2,5,16

Cross ties, cost of, including inspection and freight charges 2, 13, 16

on inclines to and in fuel stations 16

labor unloading, distributing and putting in track 2, 6, 16

for right-of-way tracks (but not " on inclines to and in fuel stations, in ballast pits,
enginehouses, shops, store houses and on transfer tables and on turntables") . . 3

renewal of 2, 3, 16

removal of old 2, 6, 16

for tracks in ballast pits 2

enginehouses 16

shops and storehouses 16

on transfer tables and turntables . 16

bridges ' '

in stations . . . . 3

in tunnels 3

on track scales 3
framing for bridges 9
water troughs 16

work train service distributing 2, 6, 16

Crowbars for M. of W. & S 18

for locomotives 76, 85

Crushers, rock, for M. of W. & S 2, 18

stone, operations of at ballast pits

Culverts and bridges, constructing and removing temporary false work

bridges and trestles, protecting against ice, drift or water

repairs and renewals of

and cattle pits, filling, labor and material

cleaning

Cupboards in enginehouses 72, 8 1

movable* See Furniture.

immovable 13,16

Cups, according to where used 66, 70, 89, 90

for -offices Office Expense accounts served.

for non revenue service trains Accounts served.

sponge 20, 49, 58, 59, 97, 113

tin, M. of E. (when unassignable) O. A. "Shop Expenses."

Curbing hooks for M. of W. & S ' 18

Curbs, assessments for C. 149

Currency for pay rolls, premium on 1 14, C. 346

Current See Electric Current.

Curtains, according to where used. 25, 28, 31, 34, 43, 66, 70, 87, 90, and office expense

accounts served.



440



RAILROAD EXPENSES



Curves (engineering instruments) 1 , 24

Cushion beaters 89

for M. of E. (when unassignable) O. A. "Shop Expenses."

Cushions, according to where used 25, 28, 31, 43, 66

cars of officials. See Officials, Cars of.

cleaning, Jabor and supplies for car : 89

office Expense accounts served.

Cuspidors for cars, according to where used. 66, 89, and Office Expense accounts served.

of officials. See Officials, Cars of.
Customs detention of cars, per diem accruing during C.

duties on construction material and supplies C.

locks and padlocks on cars. . :

inspectors at stations, payments for time of 63

Cut-out switches 13, 16, 46, 47

Cut-outs, electric power transmission IS

Cuts, sloping, widening 6

Cutting sod lines 6

Cyclostyles 20, 49, 58, 59, 97, 1 13



D.

Damage adjusters, pay and expenses of 99, 100, 101, 102

to. baggage, payment for 100

to bridge by wreck necessitating a temporary pile structure 9, C. 450

to cars and locomotives of foreign lines having trackage rights 101

waybilled as freight 99

in carrier's revenue service (cars) 31, 34

(locomotives) 25, 28

in yard jointly operated C. 356

claims, adjustment of, pay and expenses of employees and others attending

investigations 99, 100, 101, 102

amount of final judgment, plaintiff's court cost included 99, 100, 101, 102

to clothing worn by persons not in accident, payment for 100

to clothing worn by persons when in accident, payment for 19, 48, 103

to company's material in transit 99, C. 8

property in house 99

to crockery or other car equipment and supplies of other companies, not carried as

freight 101

to freight, payments for, and all expenses directly incident thereto 99

to interlocking plant operated jointly 101, C. 471

lawsuits, pay and expenses of employees and others while serving as witnesses

in 99, 100, 101, 102

witness fees 1 09

to locomotive, by defective track of another carrier 101, C. 399

of foreign lines in carrier's revenue service 25, 28

to milk shipments, payments on account of ' 99, C. 626

by overflow C. 38, 314-, 317, 392

paid for injury to stock on right of way 102, C. 396

to personal effects of passengers in wreck 100, 103, C. 386

to property, claims, expenses of office and claim agent in charge of. ... 101, 102, C. 532

delayed payments for . . C. 424

during construction of line in previous year, payments on account of C. 583

to property 101

of foreign lines at grade crossings (when not a joint facility) 101

in joint facility operation C. 364

in joint yards, etc., operation C. 491

not owned by company, as wood lands, fences, buildings, crops, etc 101

of others by overflow 101

by tugboat used in Outside Operations C. 4^0

witness fees in connection with C. 310

to stock on right of way 1 02

to ^vessels and wharves 79

by washouts, cost of restoring road 6, C. 438

to work cars of foreign lines in carrier's work service repairing 43

having trackage rights 101

way billed as freight 99

Damaged freight, recoopering 99

or unclaimed baggage, sale of, amount recovered for 100

freight, sale of, amount recovered for 99

rent of building for storage of 99, C. 638

441



442 RAILROAD EXPENSES

Damages, account of ejectment of passengers from train 103, C. 78

account of failure of train to stop at station for passenger 98, 103, C. 79

stock killed during construction C. 314

of washouts or overflows caused by construction of new double track C. 317

claims for, when road carries its own insurance Ill, 19, 48, 103, C. J+19

witness fees and judgment in suit for, connected with sttempted burning of

shop 21, C. 616

Dams for water supply 16

Deadheaded cars in passenger and freight trains, mileage of C. 640

Dead-heading in connection with revenue train service, pay of trainmen 88

in connection with non revenue service Accounts served.

Decisions in Accounting Bulletins, authority for C. 451

Deck lamps for freight cars 34

Decking, double for stock cars 34

gravel protecting bridges against fire 9

Deeds for right of way, second payment on account of not having proper C. 437

Defective appliances on cars, fine on account of 50, C. 337

track, damage to locomotive of another carrier, due to 25, 101, C. 399

tracks, bridges, or tunnels, transferring passengers, express matter, baggage

mail and freight owing to 89

Deferred payments, on cars purchased, interest upon C. 579

Deficit from operation of Union Depot, participation in, how treated C. 329

Delayed payments C. 379

payments of casualty claims C. 4%4

Delays to baggage, payments for 100

in freight and live stock, payments for, and all expen.-.es directly incidental to .... 99

to vessels at drawbridges, payments for 101

Delivery of material Part of the cost of the material.

men, station, pay of 63

tickets 97

Demurrage charges, uncollectible, treatment of 98, C. 614

caused by error in billing freight 98, C. 344

paid for detention of a boat C. '

penalty for failure to furnish cars under reciprocal laws 98, C. 77

received on baggage cars used by theatrical parties C. 390

Depositions, expenses in connection therewith (when not specially provided for). ... 109

Deposits, bank interest on C. 365

Depot masters, pay of 63

Depot, rent of land for building C. 306

Depots, joint, deficit from operation, treatment through joint facility accounts . . . .C. 329

rent of space in C. 399

Depreciation accounts, how considered, what replacement represents, what equip-
ment account should include C. 566, 567, 5HS, 575

accounts, temporary sidings and spur tracks C. 660

ballast pit machinery 2

bridges and other structures, adjustment of accrued depreciation C. 335

electric equipment of cars 39

locomotives 30

equipment C. 112

accruing prior to July 1, 1907 C. 574

equipment, basis for charging C. 593

destroyed C. 4*1

determination of rate at which charges should be made C. 109

rented to a lumber plant C. 539

time from which computed in making monthly charge for C. 49

under a car trust 33, 36, C. 48

explanation of the word " fund " in connection with the text C. 171

floating equipment 42

retired, difference in amount accrued and salvage C. 4*8



INDEX 443

Depreciation, freight train cars 33

gasoline motor car used as a passenger coach 33, C. 465

locomotive, sale of C. 361

locomotives. See also, Electric locomotives, Steam locomotives.

locomotives C. 36

M. of W. & S Not specifically provided for.

parlor and sleeping cars C. 55

passenger train cars 33

power plant equipment ' 47

principle on which charges should be made and distributed throughout the

fiscal year C. 167

rate to be used in determining .- C. 168, 348

repairs and operation of steam wrecking derricks .-. . .43, 44, 45, C. 339

roadbed, when charged , 6, C. 40

steam locomotives 27

tools and machinery (shop) 46

valuation on which charges should be made C. 107

work equipment 45

Derails for ballast pits 2

in tracks 5

in buildings 16

Derrick cars, repairs of 43

steam wrecking, depreciation, repairs and operating expense C. 339

Derricks, in ballast pits 2

in buildings 16

in shops 46

steam wrecking, repairs of 43

Desk baskets 20, 49, 58, 59, 97, 1 13

Desks for cars of officials. See " Officials, Cars of.
for offices. See " Furniture."

stations 66

typewriter. See " Furniture."

Destruction of agency records, involving claim against agent C. 398

of building or equipment by fire, loss due to C. 621

of cars leased, disposal of excess in replacement fund provided to cover loss by. .C. 618

Pullman, by wreck, payment for loss due to C. 633

equipment, insurance recovered in connection with C. 353

of property, insurance C. 419

Detecting thieves, pay and expenses of those serving in, connection with freight 99

baggage 1 00

property 101

Detective agencies Account served.

agencies engaged in carrier's service, fares refunded C. 528

payments for services of C. 298

expenses of, in connection with investigation of train wreck 61, C. 331

Detectives, supervisory staff 61

general staff Account served .

at stations 63

in yard 67

Detention of cars at customs points, per diem accruing during C. 597

Detouring trains, account of wrecks, washouts, etc 89

treatment of mileage C. 105

Devices, for equipment patents on C. 287

Dictionaries 1, 24, 53, 54, 58, 61, 66, 108, 109

Dikes, protecting banks 6

protecting bridges against ice, water or drift 9

Dining-car line, operation of C. 417

service, joint, handled as an outside operation, the net result a loss to each

line C. 444



444



RAILROAD EXPENSES



Dining-cars, cleaning exterior of C. 809

repairs of "Outside Operations."

Dippers for M. of W. & S." 18

for stations 66

Director of operation, pay of 61

Directories 1, 24, 53, 54, 58, 61, 66, 108, 109

city, for stations 66

Directors' fees and expenses 1 14, C. 448

publishing notices of election of 114

Dirt, used as ballast instead of stone, gravel, etc 2, C. 467

Disbursements, auditor of, pay and expenses of 106

auditor of, clerks of, pay and expenses of . . 107

office expense's of ,. 108

Discount on bonds issued C. 19

on bonds C. 503, 504, 505

issued for Additions and Betterments, charge to Discount on Securities Issued.

issued for construction . C. 101

foreign stamp in relation to C. 610

for cash, on materials and supplies purchased C. 366

on notes secured by bonds of longer period, extinguishment of C. 587

on securities, capital stock issued without consideration, as related to C. 581

on securities given as commission C. 234

Disinfecting cars, labor and supplies for 89

live stock pens (when not " Outside Operations ") pay of employees 63

machines, portable, for cars 89

stations, pay of employees 63

by other than employees 66

Dismantled equipment account, when permissible C. Ill

Dispatchers , chief, pay and expenses of 62

train, pay and incidental office expense of, including force 62

Dispatching locomotives 72, 81

trains 62

telegraph operators handling orders for 62, C. 163

Disposition of unclaimed wages C. 457

Distributing ballast 2

material from storehouses O. A. "Storehouse Expenses."

passenger timetables, folders, and notices to shippers 55

and setting up portable snow fences 7

track superstructure material (except ballast) 6, 16

Distribution of collections from other carriers for facilities at terminal freight

houses C. 414

of equipment, repairs expense at joint shops C. 393

of expense of cleaning and furnishing supplies for cars C. 410

of expense of furnishing supplies acquired under contract C. 412

of expense of joint fuel stations C. 411

of expense of operating jointly used roundhouse C. 409

of expense of repairing commercial cars and locomotives C. 413

of extraordinary expenses, the results of casualties in the operation of joint
facilities C. 491

District agents (soliciting traffic), pay and expenses of 54

Ditches in roadway superstructure work, operating 6

tile and open, constructing and cleaning 6

Ditching cars, repairs of 43

channels of streams to protect embankments 6

gravel pits 2

lines for M. of E. when unassignable O. A. "Shop Expenses."

machines not permanently mounted on cars C. 480

Diverting trains 89

Dividend notices, publishing 114



INDEX 445



Division engineers, M. of W. pay and expenses 1

engineers, M. of W. clerks of, pay and expenses 1

freight agents, pay and expenses 53

clerks of, pay and expenses 53

master mechanics, pay and expenses 24

passenger agents, pay and expenses 53

clerks of, pay and expenses 53

roadmaster, pay of 1

clerks of, pay and expenses 1

superintendent and assistants, pay and expenses of. 61

clerks of, pay and expenses of 61

Docks, coal and ore, operation of 65, C. 487

repairs and renewals of (when not " Outside Operations ") 17

ore, switching cars at, classification of mileage and treatment of expenses C. 135

unloading coal at, clearing account for amounts paid and collected C. 455

and wharves 17

buildings on (when not " Outside Operations ") 16

machinery (except at ferry slips, transfer bridges or when " Outside Operations ") 13, 16
operation of floating equipment engaged in repairing (when not " Outside Oper-
ations ") '' IJf

piling and other protection against damage by drift or ice 17

repairs and renewals of when used in " Outside Operations " not chargeable

to operating expenses 17

supervisors of, pay and expenses (when not " Outside Operations ") 17

rent paid for tidelands, for building C. 431

tracks on (Treated like roadway track)

Doctors, fees and expenses in connection with M. of E 19

M. of W. & S " 48

transportation 1 03

Document file cases for stations 66

Dodgers, advertising 55

Dogs, in baggage cars, revenue from carrying C. 88

Donations to carnivals, account of traffic purposes 55

to expositions, fairs and stock shows when not directly for. .traffic account 58

to hospitals for account M. of E. . . : 48

M. of W. & S 19

transportation 103

to local fire departments 114, C. 113

made by company 55, 114, C. 59 1

Door boards, temporary grain, receipts from sale of 89

Doors, storm, for locomotives 25

temporary grain, for freight cars 89

Dope buckets, at enginehouses 72, 81

on' 'locomotives 76, 85

for lubricating cars 89

M. of E. shops (when unassignable) O. A. "Shop Expenses."

Double decking freight cars 34

Drafting and Engineering instruments for M. of E 24

for M. of W. & S 1

Drafts and checks, cost of exchange 114, C. 207

Draftsmen, M. of E., pay and expenses of 24

M. of W. & S., pay and expenses of 1

Drainage for undergrade crossings 10

Draining buildings of signal and interlocking plants, fixtures for 13

all other buildings 16

gravel pits 2

roadbed 6

scale pits 16

station and shopgrounds 16



446 RAILROAD EXPENSES

Draining pipes, bridge '. 9

building, signal and interlocking plants 13

all buildings not signal or interlocking plants 16

Drains, crossing 11

roadway, sewer pipes for placing and cleaning 6

Draping stations, cost of 114

Drawbridge, expense of operation as a joint facility C. 360

Drawbridges, operation, labor and supplies 92

repairs of 9

Stationary engines at f 9

vessels detained at, payments for 101

Drawing boards, instruments, tables 1 , 24

Drawing board supplies Stationery and Printing accounts served.

knife for M. of W. & S 18

Dredges, operation of (when not " Outside Operations ") 17

scows, etc., for maintenance or construction work, repairs of 43

Dredging about piers, docks, bulkheads, and ferry slips, or approaches thereto, with

cost of removing dredged material (when not " Outside Operations ") 17

Dressing ballast 6

Drill, calyx, used in construction and operation C. 318

Drilling, fire, for M. or E , O. A. " Shop Expenses."

for water supply (if charged to expenses) 16

Drinking cups and glasses for M. of E. (when unassignable) O. A. "Shop Expenses."

cups and glasses for non-revenue service trains Account served.

for offices Office Expense accounts served.

for revenue service trains ' 89

for stations 66

Drivers, service wagon, of general offices, pay of 107

service wagon, of purchasing department

O. A. "Purchasing Department Expenses."
Driveways and alleys, at stations and yards, serving passengers or freight 16

at stations, rent paid C. 406

Drop pits, repairs and renewals 16

tables at shops, repairs and renewals 46

Drying houses, repairs and renewals of ^ 16

sand. See Sand.
Dump, cars for fuel plants *. 16

for fuel plants, lubricating 73, 82

(commercial coal or stone) repairs of 34

(work) repairs of 43

Dumpage of coal, revenue from C. 2SS

Dumpers, clinker, pay and supplies for 72, 81

Dumping locomotives, labor and supplies for 72, 81

Dunnage for cars 89

lumber for cars 89

Duplication by error of payment of claim, loss due to 1 14, C. 613

Duplicators 20, 49, 58, 59, 97, 112

Dusters, feather, for stations 66

for offices Office Expense account served.

signal and interlocking towers 70, 90

stations 66

Dustpans for M. of E. (when unassignable) O. A. "Shop Expenses."

Duties paid on construction, materials and supplies C. 594

Dwellings for employees (without rental) repairs and renewals of 16

Dynamite for quarrying ballast 2

for M. of W. & S 2, 6, 8, 13, 16, etc.

Dynamo covers for electric cars 37

houses, signal and interlocking plants 13

all buildings except signal and interlocking plants 16



INDEX 447

Dynamo supplies for electric traction power plants 86



Online LibraryJames Shirley EatonHandbook of railroad expenses → online text (page 41 of 52)