James Shirley Eaton.

Handbook of railroad expenses online

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abandoned C. 560

train, delivering ballast 2, C. 104

used for additions and betterments work, store and other expenses in connection

with C. 373

Matrons and maids at stations, pay of 63

Mats, insulating, electric traction power transmission 15

and matting for offices Office Expense accounts served.

passenger cars (when not " Outside Operations ") 31

stations 66

Mattresses and pillows. See Beds and Bedding.

Mauls, spike for M. of W 18

Meals to employees during strikes 21, 50, 98

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

for stations 66

Mechanical blowers, for starting locomotive fires 72, 81

engineer and assistant, pay and expenses of 1 , 24

clerks of, pay and expenses of 24

superintendent, pay and expenses of 24

Mechanic, master, pay and expenses of 24

Mechanics, electric traction power transmission, pay of 15


Mechanics, interlocking and signal, pay of 13

Medical boxes for cars 89

for locomotives 76, 85

for stations 66

for yards 70

and surgical supplies used in specific cases 19, 48, 103

Membership fees in agents' associations 66

in associations protecting use of patents 1 09

in boards of trade and like bodies 56

of general officers in railway and other associations 106

in master car builders' and master mechanics' associations 24

in traffic associations 56

Messenger service, genera 1 ! offices 107

M. of W. & S 1

M. of E. . 24

stations 63

storehouse , O. A. " Storehouse Expenses."

telegraph office 94

traffic department 53

transportation offices (not telegraph or yard) 61

Metallic packing for locomotives 25, 28

Metal polish for cars 89

for locomotives . " 76, 85

for offices Office Expense of office served.

for'stations '. 66

Meters for electric traction power plants 47

shop 'power 'plants 46

fonwater 13, 16, 46, 47

Mile signs 11

Mileage for baggage cars or caboose deadheaded in revenue trains C. 640

books, coupons found in covers returned for redemption C. 86, 89, 261

car, manner of keeping, for the various classes C. 242

for all cars in revenue trains C. 418

for circus cars in a regular train for a lump sum, treatment of revenue C. 241

for combination coach on passenger train, in which a small amount of freight is

handled C. 4*6

exchange order bureau, expenses of C. 271

for detouring trains C. 105

for locomotive, hired on a per diem basis C. 381

of locomotive sent from shops to relieve switching engine C. 639

for locomotive switching at docks C. 135

for lumber company's log train, handled over carrier's tracks C. 383

for mixed trains, distribution of, to services C. 103

for motor or trailer cars C. 237

for non-revenue cars in revenue service C. 238

for passenger train handling special coach C. 646

trains, run under a guaranty, classification of C. 221

for service divided between road and switching C. 70

for special coach handled in regular passenger train C. 646

statistics, in the operation of tracks of other roads owning no equipment C. 408

when operating under trackage rights C. 530

for switching locomotive moving under own steam to shops C. 639

for switching locomotives C. 239, 240

for switching or yard service C. 382

for train hauling bad-order cars to shops C. 64%

car, etc., when train runs over tracks of another carrier C. SOU

hauling fire engine and apparatus without charge C. 64~

operated on another carrier's line C. 577

for work cars held between working limits, arbitrary allowance for C. 643


Milage, work locomotive, for basis of distribution of expenses C. 384

work train C. 104

Milk cars, repairs of 31

Milk, revenue from transportation of, how classified C. 83

shipments on passenger trains, loss and damage payments in connection with 99, C. 626

stands, repairs and renewals 16

Mill company not common carrier, payments to, for use of equipment and track. . . .C. 630

Milling in transit, revenue C. 92

Mills, planing, repairs and renewals of (not including machinery) 16

planing machinery for ....'. 46

Mine switching C. 69, 70, 71 , 72

Mimeographs Appropriate Stationery and Printing Accounts.

Minimum, payments to another carrier under guaranty of. 98, C. 580

Mirrors (classified as furniture) See Furniture.

at stations 66

Miscellaneous revenue C. 99, 229, 230, 232, 252, 328, 511, 584

structures : C. 150

transportation revenue C. 92, 93, 94, 225, 263, C. 522, 634

Misinformation by ticket agent, reimbursement to passenger due to 98, C. 615

Misrouting shipments, causing extra drayage charges 98, C. 511

causing overcharge on connecting lines 98, C. 512

Mixed train mileage C. 103

Modoc and other liquids for cleaning cars 89

Money drawers 16, 66

Money, loss of station funds by burglary 98, C. 453

premiums paid on currency for payrolls 1 14, C. 346

stolen from safe 98, C. 342

stolen from stations, reimbursing for 98

Monkey wrenches for M. of W. & S 18

Monument stones ' 11

Mops and handles for cleaning cars 89

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

offices Office Expense Accounts served.

stations 66

Motive power, assistant to general superintendent of, pay and expenses of 24

superintendent of, pay and expenses of 24

clerks of, pay and expenses of 24

office expenses of 24

Motor car, for use of general manager 18, C. 464

Motor cars, electric, in passenger service, repairs to car feature of 31

repairs to motor feature of 37

gasoline, used as passenger coaches C. 465

wages of motormen 80, C. 73

inspection cars, for M. of W. & S 18

Motormen, deadheading 79

on officials' cars Office Expense account served.

operating gasoline motor car, wages of 80, C. 73

piloting electric trains or cars over home line, pay and expenses of 79

on revenue trains 79

running electric locomotives or cars, pay of 79

Motor-miles, disposition of C. 237

Motor pans for electrically propelled cars 37

Motors and appliances for electrically propelled cars, repairs of 37

Mowing right of way, pay of employees 6

station and shop grounds 16

Mucilage and brushes ^ Appropriate Stationery and Printing account.

Mud scows, operation of (when not " Outside Operations ") 17

Municipal corporations, amounts paid to, for fire protection C. 305


Nails for boxing at stations 66

Napkins, sanitary, at stations 66

Neostyles Appropriate Stationery and Printing account.

New primary accounts, ruling concerning C. 158

Newspapers and periodicals, advertisements in to secure traffic 55

for cars of officials Office Expense of official served.

general office use 108, 109

general traffic offices 53

M. of E. offices 24

M. of W. & S. offices 1

passenger cars 89

revenue trains (not " Outside Operations ") 89

stations 66

transportation officials 61

handled in baggage cars, revenue from C. 88

Nippers for M. of W. & S 18

Non-revenue trains in use of officials Office Expense of official served.

Notarial fees in connection with affidavits of employees concerning shippers' claims

99, 109, C. 607

in connection with reports to National and State governments 114, C. 682

not otherwise provided for 1 09

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

Notices Appropriate Stationery and Printing accounts.

for cars 89

to shippers for general distribution, publishing and distributing 55

Number boards, bridge 9

Numbering stamps Appropriate Stationery and Printing Accounts.

Nurseries, operating and maintaining, for landscape gardening of shop and station

grounds 16

Nursing, expense of 19, 48, 103

Nut locks 2, 5, 16

Nuts, track 2, 5, 16



Oatmeal and ice for drinking water of track repair men 18

Observation cars, repairs of 31

Office attendants Charged to office in which employed.

clerks Charged to office in which employed.

railings when not rented offices 16

repairs when not rented offices 13,16

when rented office Office expense, see " Rent of Offices."

supplies (except stationery) and expenses such as water, ice ; heat, light, furniture,
rent, and traveling expenses of officials and employees, chargeable
as below.

for the general office of the department, M. of W. & S 1

M. of E 24

traffic 53

transportation 61

general offices, traveling expenses, officials 106

clerks 107

office expense 108

particular offices, advertising offices 55

car inspectors' office * 34

car repair office ' 34

claim office Injury and damage accounts served.

despatcher's office 62

enginehouse foreman's office 72, 81

industrial and immigration bureau 58

legal department 109

locomotive fuel stations 73, 82

outside agencies 54

purchasing agent's office O. A. " Purchasing Department Expense."

relief department Ill

signal engineer's office 13

signal towers (not exclusively yard) 90

(exclusively yard) 70

stations 66

storekeeper's office O. A. " Storehouse Expenses."

superintendent of telegraph office 14, 94

telegraph and relay offices -. 94

telegraph offices (for train movement only) 62

yardmaster's office 70

general, rent and expenses of, when occupied by superintendents and officers other

than general ; C. 404

Officials of accounting department, pay and expenses of 106

clerks of, pay and expenses of 1 07

office expenses of 1 08

cars of, attendants on 1, 24, 53, 61, 107, 109

furniture and fixtures such as carpets, furniture, electric bells, electric fans,

bedding, stoves, typewriter stands 31

lubricating .Office expense of officials served, 1, 24, 53, 61, 106, 107, 109



Officials cars, repairs of 31

running expenses for crews, supplies, cleaning and gas . . Office expense of officials

served, I, 24, 53, 61, 106, 107, 109

stationery for Stationery and Printing account of officials served.

supplies for, such as bedding, linen, cooking utensils, crockery, silverware
and table furnishings and miscellaneous supplies such as soap, waiters'
linen, towels, etc . . . Traveling expenses of general officers and office expenses

of others,
in charge of preparation and distribution of traffic, tariffs, classifications, rates

and divisions, pay of 53

engineering department, pay of _ 1

general, pay and expenses of (see text) 1 06

legal department, pay and expenses of 109

maintenance of equipment, pay and expenses of 24

of way and structures, pay and expenses of 1

membership fees in railroad or like associations. See " Membership fees."

traffic, pay and expenses of 53

transportation, pay and expenses of 61

Offset bars . 2, 5, 16

Oil, boiled, used in enginehouses 72, 81

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

cans, for bridge, trestle and culvert repairs 9

cars 89

drawbridges 92

fuel stations 73, 82

highway crossing men 91

locomotives 76, 85

lubricating cars 89

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

M. of W ' 18

stations ' 66

for car inspectors' lamps and torches 31, 34, 43

distributing for cars 89

locomotives 72, 81

for drawbridge operation 92

fuel for locomotives 73, 82

for fuel stations 73, 82

highway crossing men 91

houses 16

lanterns for bridge, trestle and culvert repairs 9

of station employees 66

trainmen in non-revenue service Accounts served.

in road revenue service 89

in yard revenue service 70

for lighting cars, cost of 89

stations, station offices and other station buildings 66

tunnels 8

for locomotive headlights and signals 76, 85

water stations 74, 83

lubricating, for cars, etc. See also Lubricants and Lubricating

for lubrication of work trains C. 24.~>

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

roadbed oiling 6

station use 66

subdivision tool houses, M. of W. & S. heating and lighting 1"8

tank cars, repairs of 34

tanks, repairs and renewals of 16

for train signal lamps 89

non-revenue service . .Accounts served


Oil, waste and supplies for M. of W. hand oars, hand trucks and lanterns of track re-
pair men, watchmen, patrolmen and track walkers 18

wicks, etc., for semaphore lamps in other than passenger, freight and shop

yards 90

etc., for switch lamps at points with no regular switching service 66

for switch and semaphore lamps, or other signals and lanterns in yards with

regular switching service 70

Oilcloth for stations 66

Oilers car, pay of, including tools and supplies 89

at electric traction power and substations, pay and supplies 86

locomotives 72, 81

Oiling devices for power plants 13, 16, 46, 47

roadbed, labor and material 6

Oilstones 1, 18, 24

for M. of E. (when unassignable) Open Account " Shop Expenses."

M. of W. & S 18

offices Office Expense accounts served.

Operators, at stations 63, C. 251

telegraph, stationed along line to protect trains during additions and betterments

work C: 146

at freight stations 63, C. 198

salaries and supplies of, in traffic officers' offices and outside agencies. S3, 54, C. 619

and telephone, in general offices, salaries of C. 533

telephone, general offices 1 07

turntables, wages 72, 81

at towers handling orders for movement of trains, pay of 62, C. 63

Operating floating equipment . . 95

joint tracks and facilities, Cr 4 1 05

Dr 104

yards and terminals, Cr 78

Dr 77

power plants 86

floating equipment, rail line expense in connection therewith, explanation of text . C. 137

Operation, cost of, in connection with joint operations C. 632, 636, 637

in connection with leased property C. 592, 632

defined C. 46

director of, pay of 61

Option on property, payment for, and disposition pending use of property C. 435

Order hoops for cars 89

Ore cars, repairs of 34

Ore and coal conveyers 16

Other expenses, maintenance of equipment 50

general 114

(M. of W. & S.) 21

(traffic) 60

(transportation) ; 98

Other supplies for road locomotives 85

yard locomotives 76

track material including inspection and freight charges 2, 5, 16

passenger train revenue C. 85, 86, 87, 88, 89, 90, 227, 261, 439, 631, 644

permanent investments C. 143

Outfit cars, repairs of 43

Outhouses, repairs and renewals of , 16

Outside agencies 54

salaries and supplies of telegraph operators in 54, C. 619

Operations, additions and betterments to property used in C. 23

allowances as provided in Introductory Letter in Classification of " Outside

Operations." t C. 24

business of regularly supplying commodities C. 584


Outside Operations, boat lines, covering the operation of tug and barge lines, between

points on coast C. 143

at coal and ore docks, loading and unloading, and trimming C. 487

cold-storage plant, treatment of C. 142

damage to property by a tug boat operated as C. 470

demurrage paid for detention of boats C. 27

dining car line C. 417

dining and other cars conducted as, cleaning exterior of C. 606

dining-car service jointly operated at a loss to each line C. 444

electric current for propulsion of locomotives and cars and sold commercially C. 433

explanation of, in connection with electric light and power plants C. 490

not provided for in official classification C. 1

parlor car service, treatment of revenues and expenses of C. 25

repairs to parlor and sleeping cars, also depreciation and renewals C. 55

repairs to sleeping cars C. 138

restaurant at a station, expenses of C. 540

rooms rented to employees, as related to C. 625

stock yards, treatment of revenues and expenses when not separable from rail

operations C. 26

taxes on property C. 16

telegraph and telephone lines, commercial, revenues and expenses C. 43

warehouse companies, payment to for loading and unloading C. 65

Overcharge claims, notarial fees in connection with affidavits concerning. . .99, 109, C. 607

on connecting line, caused by error in misrouting a shipment 98, C. 512

error in billing to wrong destination 98, C. 213, 319

freight, adjustment of reserve funds for C. 211

not collectible from carriers on account of being less than the voucher minimum

under Freight Claims Association Rules C. 469

reserves to cover, adjustment of C. 4

Overflow of water, during construction period, damage caused thereby. C. 38, 314, 317, 392

Overhead bridges, cautions for 11

repairs and renewals 10

footbridges at stations (not public highways) .* 16

Over and under grade crossings 10

Overtime service during strike C. 202

Ownership, consideration of, in joint facilities accounts C. 308


Package and parcel room, employees at stations, pay of 63

Packages in baggage cars, revenue from transportation of C. 88

Packers, truck, pay of (locomotive) 72, 81

Packing hooks and irons for cars 89

(engine hose use) 72, 81

locomotives 76, 85

Packing, metallic for locomotive 25, 28, C. 256

rubber, for locomotive water stations 74, 83

spoons for locomotives 76, 85

Padlocks and customs locks on doors * . . . 89

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

M. of W 18

stations 66

Pads Charged to Stationery and Printing account served.

Pails for bridges, trestles and culverts 9

cars 89

cleaning cars 89

drawbridges . 92

interlocking and signal plants 70, 90

stations 66

M. of W. (except for bridge and trestle fire protection) 18

for bridge fire protection 9

for building fire protection 16

Paint applied to front end of locomotive 73, 81 , C. 391

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

M. of W 18

Painter, master car and locomotive, pay and expenses * . . . . 24

Painters' cars, repairs of 43

Painting buildings 13, 16

cars, cleaning, scrubbing and removing old paint preparatory to 31, 34, 43

docks, ferry slips and other landings (when not " Outside Operations ") 17

Paints, water color Stationery and Printing accounts served.

Pamphlets for advertising 55

Pans, dust, for M. of E. shops (when unassignable) O. A. " Shop Expenses."

offices Office Expense account served.

stations 66

trains 89

motor, for electrically propelled cars 37

Pantographs 1 , 24

Paper baskets Stationery and Printing Account served.

for desk supplies, drawing, duplicating, photographing, wrapping, etc .... Stationery

and Printing accounts served.

clips, cutters and fasteners Stationery and Printing Accounts served.

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

files Stationery and Printing accounts served.

lining for cars 89

weights Stationery and Printing accounts served.

Papering buildings (when not rented to carrier) 89



Papyographs Stationery and Printing accounts served.

Parallel rulers 1,24

Parcel and package room, employees at stations, pay of 63

room tags for stations 97

Parcels, payments for loss or damage to, at parcel rooms 100

Parlor car service, outside operation C. 25

car service, treatment of earnings from C. 226

cars, repairs, depreciation and renewals C. 55

Passageways, overhead, cost of C. 376

Passenger accounts, auditor of, pay and expenses of 106

clerks of pay and expenses of 107

office expenses of 1 08

agencies, outside, pay and expenses of 54

agent, general and assistant, pay, traveling and office expenses of 53

clerks, pay, traveling and office expenses of 53

Passenger-baggage-mail cars, repairs of 31

Passenger car, flat rate received in part payment for use of private C. 644

payment to terminal company for transfer of, to connecting line C. 645

cars, carburetor lighting appliances which are fixtures 31

cleaning 89

(if in non-revenue service) Accounts served.

condemned, cost of cutting up 13

salvage from " Equipment Replacement Suspense."

electric lighting fixtures permanently attached 31

emergency equipment of 89

of foreign lines damaged when in transit on waybills 99

having trackage rights, cost of repairing damages to 101

in service, repairs to 31

gas and heat for 89

heating and lighting fixtures and appliances 31

inspection of 31

insurance recovered when car is destroyed." Equipment Replacement Suspense."

when car can be repaired 31

lubrication of, wages and supplies 89

(non-revenue service) supplies and expenses Account served.

payments for switching 98, C. 80

repairs of, old material released ' 31

repayments to and from other roads for 31

(when not " Outside Operations ") 31

sale of " Equipment Replacement Suspense."

coach, mileage and revenue of special C. 646

elevators in general offices, employees operating 107

power and supplies 108

repairs of . 16

in stations, employees operating 63

power and supplies , 66

failure of train to stop for, damages on account of 98, 103, C. 79

fare, reimbursement of, account of misinformation by ticket agent 98, C. 67/7

fares, disposal of excess in, over rates prescribed by State Commission when re-
tained under court decision C. 605

revenue C. 84, 85, 216, 320, 442, 528, 631, 645

station agents, pay of 63

clerks, pay of 63

employees, pay of 63

stations, heat, light, ice, water and other supplies for 66

station, rent received for space in C. 97

rooms in, rented to employees, revenue and expenses in connection with . . C. 625

temporary track support in connection with improvements at C. 699

statistics, when revenue is credited to account No. 10 C. 224


Passenger tariffs 59

timetables, folders and notices to shippers for general distribution, publishing and

distributing 55

traffic, advertising 55

associations, expenses of 56

officers, pay and expenses of 53

offices, heat, light, water and ice for 53, 54, 55, 58

solicitors, pay and expenses 54

stationery and printing 58, 59

train cars, depreciation 33

inspection 31

renewals 32

repairs 31

train, mileage, when hauling bad-order cars or fire apparatus C. 642

mileage, where the revenue is divided C. 221

milk shipments on, loss and damage claims connected with 99, C. 626

service, through, one carrier paying expenses and billing another for pro-
portion C. 284, 286, 363

special theatrical, revenue and statistics of C. 631

statistics for, when operated on another carrier's line C. 577

supplies 89

trainmen, calling 67

on cars of officials I, 24, 53, 61, 106, 107, 109

in non-revenue service, pay Accounts served.

on paymaster's car 1 07

in road revenue service, pay of 88

Passengers, ejectment of, damages by reason of 103, C. 78

injured at station by work train, damages paid to 19, C. 165

provisions, or board for, on delayed trains 89

transfer of, between depots C. 320

transferring, on account of defective tracks, bridges or tunnels 89

of, at wrecks 93

Passes, printing for traffic department 59

transportation department 97

issue by General Officers 113

M. of W. & S. and M. of E Not specified.

Patents, membership fees in associations protecting use of 109

Patent royalties on equipment parts 25, 28, 31, 34, 43

Patents, litigation regarding expenses of 109, C. 287

Patrolling and watching tracks 6

Patterns, cost of making and storing 1 8, 46

Paving and improving streets, assessments for, when charged to expenses 6, 16

used as roadway 6

Pay cars, attendants on, furniture and supplies for, and running expense. See Officials, cars of.

repairs of 31

Pay check lost and collection made by another party, disposition of loss 1 14, C. 347

of crossing flagmen when not a joint operation 91 , C. 493

of employees, attending investigations 61, C. 445

of employees operating interlockers and other signals 69, C. 468

of rock watchmen 6, C. 443

of trackmen unloading coal at stations 66, C. 447

Payments to a carrier for use of locomotives and cars in running trains over own

tracks C. 195

Paymasters and their clerks, pay and expenses of 1 07

Payrolls, premium paid to procure currency for 1 14, C. 346

Penalties for delivery of bonded freight without government inspection 98, C. 343

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

for violation of twenty-eight hour stock law 98, C. 623

Penalty collections on trains, disposition of unclaimed C. 89


Pencil sharpeners Stationery and Printing account served.

Pencils, penholders, racks Stationery and Printing account served.

Pens (electric, glass, manifold, ruling) Stationery and Printing account served.

Pens, stock (when not " Outside Operations"), operating, labor 63

supplies and expenses 66

repairs and renewals 16

Pension funds, adjustment of 1 12, C. 302

treatment of amounts paid 1 12, C. 208

Pensions 112

Percentages, added to bills, representing rent, depreciation, and taxes on buildings,

also supervision and accounting C. 4&4

Online LibraryJames Shirley EatonHandbook of railroad expenses → online text (page 46 of 52)