A A d 1 33 REGIO 2 6 6 1 2 ro -c ■f~> Surplus Material AND Track Accounts THE COLLECTION OF SCRAP AND SURPLUS ARTICLES, AND AN EFFECTIVE METHOD FOR KEEPING THE ACCOUNTS OF TRACK MATERIAL, TOOLS, LABOR, ETC., AND MAK- ING RETURNS THEREOF SUPPLEMENT TO "The Science of Railways" 17 Volumes BY MARSHALL MONROE KIRKMAN NEW YORK AND CHICAGO THE WORLD RAILWAY PUBLISHING COMPANY 1904 Copyright, 1903. 1904, By The World Railway Publishing Company All rights reserved. )x^C^dA^ TABLE OF CONTENTS. PAGE Guarding a Company's Personal Pi'operty and Gathering up tliat which is Unused, including Scrap, Siirphis Tools, Material and Miscellaneous Articles 5 Scrap 16 Track Accounts and Returns 18 Rules and Regulations for Use of Section Foremen in Mak- ing Returns for Track Material 26 Material Received by Section Foreman during month. (Track Form 1) 5i9 Material Forwarded by Section Foreman dui-ing month. (Track Form 2) 30 "Repairs of Roadway and Track. " (Track Form 3). . . . 31 to 36 "Renewals of Rails.'' (Track Form 4) 37 "Renewals of Ties." (Track Form 5) 38 "Repairs of Fences, Road Crossings, Signs and Cattle Guards." (Track Form 6) 39 Miscellaneous Material. (Track Form 7) 40 Material Used for Other Purposes. (Track Form 8. ) 41 Report of Material Used in the Construction of Side Tracks. (Track Form 9) 42 Report of Material from Side Track Taken Up. (Track Form 10) 43 Rules and Regulations for use of Tiack Foi-emen and Others in Keeping Time and Dislriiniting Track Labor and Making Return tliereof 44 to 50 Section Foreman's Report of Track Work. (Track Form 12) 51 Conductors' Report of Work Trains. (Track Form 13) 52 Disposition of Section Foremen's Accounts 53 Section Foreman's Requisition for Material. (Track Form 14) 54 Invoice of Material. (Track Form 15) 55 (lllj ^'28289 iv TABLE OF CONTENTS. PAGE Storekeepers' Inventory of Track Material on Hand. (Track Form 16) 56 Section Foremen's Ftcport of Steel Rails Laid in Main Track. (Track Form 17) 57 Division Storekeepers' Report of Iron and Steel Rails Laid in and Taken from Side Tracks. (Track Form 18) 58 Storekeepers' Statement of Rails on Hand, not in Track. (Track Form 19) 59 Section Foreman's Preliminary Report of Damage to Pi'op- 61 ty by Fire. (Track Form 20) 60 Section Foreman's Report of Damage to Property by Fire. (Track Form 21) 61 Section Foreman's Report of Stock Killed or Injured. (Track Form 22) 62 Duties of Section Foremen in Refei'ence to Stock Killed or Injured (Track Form 23) 63 Monthly Compilation of Track Labor for the Information of Operating Officers 64 GUARDINa A COMPANY S PERSONAL PROPERTY AND GATHERING UP THAT WHICH IS UNUSED, IN- CLUDING SCRAP, SURPLUS TOOLS, MATERIAL AND MISCELLANEOUS ARTICLES. The care and disposition of railway track supplies (including tools) naturally suggests itself in connection with the reference to road accounts and returns elsewhere herein. More particularly, however, that feature relating to scrap and the surplus material and implements that accumulate on a road and that need con- stant and special attention. Against the surplus on one section there will be found more often than otherwise a lack of needed material and tools on another section. One does not, how- ever, offset the other. Wherever a deficiency exists the foreman or person in charge, it is probable (unless under great restraint), will continue to call for what he needs until he gets it. In the case of a surplus, however, it may be allowed to accumulate and so remain a long time without effective effort being made to dis- pose of it. It is not in the way, and it may be needed sooner or later. Moreover, the foreman — or person in charge — is busy and the pressure on him to send in the surplus is spasmodic. 6 SURPLUS MATERIAL Nevertheless, he would give the subject more attention if he had more leisure. But his every hour is crowded to the full with important work. So that oftentimes nothing is done with scrap and surplus articles. What is the remedy for this? To issue a circular calling on everyone to send in his surplus? That would be an easy way if it accomplished the purpose; but it would not do this, except in part. Everybody is busy, and circulars are soon forgotten. Moreover, the collection of the surplus requires a searching examination. About everything has been tried to remedy the evil — and failed. It is a business in itself and the only way it can be accomplished is to send an auditor over the line. Not in a private car or on a freight train, but on a hand or motor-car in company with the superintend- ent or roadmaster. In this way he will over- haul every building and tool-house, not forget- ting to look behind each; scrutinize every nook and corner, every foot of track and right of way; note every bit of scrap, every item of material, every tool, every implement, every piece of fur- niture. Having in this way ascertained the surplus on the line, he will report the same to the general storekeeper, who will take immediate measures to have it sent to the storehouse most conven- ient for its sale or distribution when needed. Or, if any surplus article is withheld he will find out the reason therefor and insist upon compliance. It may not be easy in every case to get the sur- plus shipped. For the working forces of a road cannot always get supplies and tools promptly as AND TRACK ACCOUNTS. 1 they need them, and so hold on with honest tenacity to any surplus they may have — this against a rainy day — against the times they will need the things they are asked to part with. So that it requires not only tact, but considerable energy and perseverance to secure the transmis- sion of the surplus once it has been located. But its shipment should be insisted upon rigorously; even if there is some doubt as to its advisability. If this last is done we may hope that, in the course of time, particular pains will be exercised to send off any unneeded articles; and when this is not done that the futility of attempting to hold possession of the surplus after its discov- ery (coupled with the censure that attaches to the act), will lead everyone to act promptly and effectively in the emergency. Thus the duties of the auditor will be much simplified and the expense and worry of the general storekeeper's office be much lessened.* In this way an efficient service will be slowly built up; and if the auditor of material and labor continues diligent in his work, it will be maintained thereafter with little difficulty, to the great and lasting good of the railroad inter- ested. I have referred above to the fact that while there may be a surplus at one point there may be a deficiency somewhere else. Thus, to illus- trate, one section will be short of tools while *ln this connection, it is presupposed that the auditor, in his search for surplus material and tools, will take into considera- tion contemi/lated work as well as that being done at the moment of his examination. 8 SUBPLUS MATERIAL another will have a surplus. The question has suggested itself more than once whether or not, in such cases^ the surplus should not first be used to supply the deficiency, instead of its being sent to the storehouse. Thus, if a shovel is lack- ing on one section, while there is a surjilus on another, would it not be good practice to have the deficiency supplied directly from this excess? Such disposition would, in any event, depend largely on the experience and good judgment of the auditor. On the whole, however, it seems best — as a practice — though exception might sometimes be made — to order the surplus to headquarters and let those immediately responsi- ble for filling requisitions judge as to the need of supplying the deficiency. Deficiencies in sup- plies and tools, as claimed, may be real or may not; only a competent person can tell. If the auditor is such a person no harm can be done in leaving him to supply deficiencies from the sur- plus. Such direct measure would be economical as it would save one handling. Whatever the arrangement may be it should be wisely consid- ered with the view to what is most economical and effective from the standpoint of a company. In the way I have described, either by ship- ping all surplus to the storehouses or by using it so far as need be to supply deficiencies along the line, supplies and tools will be utilized to the fullest extent and extravagance and loss pre- vented. For every dollar's worth of surplus material; every unnecessary article — be it a lamp, stove, spade, or other thing of value, no matter what — is just so much unproductive cap- AND TRACK ACCOUNTS, 9 ital. Not only that, but such property is in peculiar danger of being overlooked and forgot- ten, and so injured through exposure or neglect, or — in the case of light articles — stolen by the tramps that infest the lines and yards of rail- roads. Not being needed daily the surplus is not carefully looked after. I introduced the practice of employing special auditors to travel constantly to gather up the scrap and surplus articles. It was an experiment. But experi- ence soon demonstrated its great value. For it at once became apparent that while no one pur- posely ordered more material than they needed, or kept back property — scrap, surplus articles, tools and material — intentionally, yet such was the case. It was found that those who used such things, being actively engaged in practical work, failed, in many cases, to take cognizance of the surplus and so let it lay. By sending a sharp-eyed man, of good judgment, over the road to tak^ note of everything in and about the yards, buildings, storehouses and track, it be- came possible to locate the surplus and after- wards secure its shipment to the storehouses to be sold or added to the supplies in stock. Suc- cess in such methods will become easier each month, as it will be possible to secure more active co-operation upon the part of those inter- ested. At first the practice may be looked upon as an interference; a questionable innovation, and excite in consequence considerable doubt. In the progress of his work of inspection the auditor should make a record of the material and articles no longer in use, that may be spared. lu 10 SURPLUS MATERIAL order to determine the latter, considerable care and circumspection will be necessary. Thus, in passing over a piece of road, to give an instance, he must note the condition of the fences in order to determine whether the amount of fence wire or lumber on hand is such as circumstances re- quire. To cite a case in point illustrating the necessity of this; in one instance the auditor in going over a line, noted, as was his practice, the condition of the fences. Afterwards, figuring up the supply of wire on hand, to cover repairs, he discovered (and this was a great surprise to the storekeeper in charge) that there was enough wire on hand to build the fence anew. In other words, there was many times as much surplus material held to meet emergencies as was needed. A cursory examination would not have developed this; but the expert, having nothing on his mind save the auditing of the supplies along the road, and being skilled in his business, quickly detected the surplus. Reference to the articles used by section men, named in the accompanying forms for keeping account of material and tools used in repairing roadway and track, renewals of rails, renewals of ties, repairs of fences, road-crossings, signs and cattle-guards, will illustrate the vast amount of material, and the great number of tools used in connection with work of this kind; supplies not only great in number and extent, but of immense value. This material (to say nothing of the vast amount in store at supply depots and elsewhere), scattered along a road and often in excess of needs, and in many cases without adequate facil- AND TRACK ACCOUNTS. It ities for storing, abundantly emphasize the neces- sity of the auditor's work and the need that it should be continuous and painstaking. The accumulation of surplus material, as I have intimated, will not be confined to any particular branch of the service. Wherever there is porta- ble property; tools used, utensils, or a stock of material, there is likely to be scrap, if not a sur- plus in other directions. So that as the auditor traverses the line his duties will require him to look everywhere. The track is only a part of the whole. He will need to overhaul the parapher- nalia as well as material of those who have to do with general stores; station and train supplies; tools and other things used in connection with bridges, buildings, fences, telegraph and other structures; the signal service, the interlocking plants, offices, baggage rooms, etc., etc. He will, in fact, need to scrutinize every nook and corner where there is material, tools or property of any description. Tn the most unlikely places he will find something to be collected and sent to the depots of supply to be kept for use or sold, as the case may be. Such accumulations are unavoid- able. Those in charge see the surplus articles, it may be, every day; and yet do not see them. The property is not in the way and very likely petty, Anyway it is overlooked. This is not strange. These men's minds are intent upon their partic- ular business. Indeed it may be that, if their at- tention is directed to it, its value and importance appear not worth the labor of handling. So it is left. Yet, in the aggregate, the property that thus accumulates, when collected for a whole 12 SURPLUS MATERIAL road, amounts to an immense supply in itself, and of threat value and practical utility. For every article has a use or may be sold. But no one appreciates what these infinitesimal and wide- ly scattered articles mean except the auditor and general storekeeper. In connection with his other duties it will nat- urally fall to the auditor of material and labor to see that due diligence and care are exercised to protect the portable or personal property of a company— material, tools, utensils— both in use and not in use. Not that those in immediate charge will not be found faithful and diligent; but because this expert will effectively supple- ment their labors; for, as already stated, he has nothing on his mind except to attend to matters of this nature. With all others it is a mere in- cident and a very small one. In order to make the greatest possible use of the auditor or inspector* he should be required "not only to scrutinize the material and portable property, in use and not in use, along the line, but he should be required, so far as may be prac- ticable, to ascertain by personal inspection on the ground, as to the care and intelligence exer- cised everywhere in keeping the time and mak- ing the pay rolls of those who work for the com- pany. To note whether the time is kept syste- matically from hour to hour and day to day, or whether it is written up in gross at the end of the week or month — everyone being allowed the maximum sum. By such inspection an addi- *A good title for this oliicial is "Auditor of Material and Labor," AND TRACK ACCOUNTS. 13 tional and valuable check will be secured on this great and widely scattered expenditure. Not only should the auditor assure himself, so far as he is able, that accuracy in keeping the time of employes is observed and in making the pay rolls, but also that the time is apportioned to the thing upon which the labor was expended. For it is not enough that the wages of men should be accurately kept; the management must know on what kind of work the men were engaged, so that the cost thereof may be determined. This is true of every de|)artment of the service. If carelessness, inefficiency, or something worse is discovered in keeping the time of men, or in distributing it, the auditor will have it cor- rected, and this to the betterment of discipline if not actual saving in money. By adding these duties to the others the value of the auditor's efficiency may be greatly in- creased. From the foregoing it will be seen that the watchfulness and skill of the auditor of material and labor will throw a much needed safeguard around many important expenditures. And, to recapitulate, he should see that all surplus ma- terial (all portable property, such as material, tools, furniture, fixtures, etc., etc.) in storehouses and along the line of the road is reported to the general storekeeper, that the latter may direct its shipment to the storehouses of the company; that all material — portable property — in use and not in use, is carefully looked after and, so far as practicable, guarded from loss or damage; and tiually that the time of employes is properly kept 14 StrHPLtrs MATSniAL and the accounts upon which the labor is ex- pended, duly charged. From all this it is apparent that the auditor of material and labor may be made one of the most valuable means the accounting officer — or who- ever is in charge — has of exercising needed su- pervision over the vast disbursement accounts of a company for labor and supplies of every descrip- tion. A great deal may be done at headquarters in the way of keeping down the surplus and waste by promptly filling necessary requisitions. If there is any doubt about this being done operat- ives along the line will anticipate it by keeping articles against the time they need them — and may not be able to get them w^th promptness. If a section man needs a shovel there should be no doubt about his getting it promptly. He will not then be tempted to keep more tlia«i he needs. In this connection a very effective means of sup- plying the light articles for station, train and track service, is to send a car over the road monthly, in charge of a man, to deliver the needed supplies directly into the hands of those who are to use them. In this way agents and others have assurance that at a stated time they will get what they need. It is also a good means of exercising personal supervision over the mat- ter. Thus, if a new ax, lantern or shovel is needed, the old one may be required to be deliv- ered up in exchange — provided new needs have not occasioned the demand. The method of fill- ing wants monthly, directly from a supply car, AND TRACK ACCOUNTS. 15 permits not only careful supervisory work but may also be made, it will be seen, the means of collecting much of the surplus that accumulates. Supplying needed articles directly from a car, affords an opportunity for the messenger in charge to scrutinize conditious at the various places where the car stops. It thus tends to assure greater care in the use and guardianship of ma- terial. It is also economical in other ways. Thus it saves way-billing; the cost of packing and di- recting supplies; obviates embarrassing delays and losses in transit; avoids encumbering baggage cars; saves the time required in making and con- sidering requisitions; permits needs and com- plaints to be considered on the spot. All these are material things in the economy of a company. The little articles that will be gathered up, in exchange for new, that would otherwise be lost — because having apparently no value — may in many cases, be repaired and utilized and so, as a whole, effect a .saving proportionate to the extent of the road. In any event the production of the old articles, in exchange for the new, will prevent such supplies being lost through carelessness or stolen for lack of proper care. In regard to those places where large supplies are kept, such as at storehouses and shops, it will facilitate matters if adequate measures are taken for classifying and storing scrap and other .old material; and for keeping a record of the same afterwards. No one would think of passing a ten- cent piece lying on the ground; and yet we might pass over a piece of iron until it melts into the ground, that had twice the value. Receptacles 16 SURPLUS MATERIAL lor scrap if waste is to be prevented, should also be provided on each section of a road, and at other places where values of this kind accumu- late and are likely to be lost unless collected and watched over. The keeping of a record of scrap and other old material as it accumulates (or, indeed, of any kind of surplus material) about shops and storehouses, is highly desirable. If this is done the matter will be brought daily, to the attention of the storekeeper, and so will not be overlooked or forgotten. Where methods, such as those I have outlined above, are pursued for collecting surplus mater- ial, both old and new, immense quantities will thus be gathered under the keeping of the gener- al storekeeper at the various supply depots. In the case of usable material, he will fill requisitions from such supplies — thus accumulated — and so avoid the need for going into the market to pur- chase new material. Appended hereto will be found a list of the more important articles of scrap that will accumulate on a road and which the general storekeeper will find it necessary to report at frequent intervals, to the proper officer for his disposition. SCRAP. A report in form similiar to that below should be made monthly (or a3 often as required) by sub-storekeepers to the General Storekeeper, who will in turn summarize it in a report to the Sales Agent and other officials inter- ested. It is a good practice, however, when a carload (or considerable quan- tity) of any particular kind of scrap has accumulated, to report it to the proper oflicial at once, so that he may make immediate disposition of it if the interests of the company requir*;. The scrap of a compuny, whether it consists of metal, or wood from bridges and buildings and other sources, re- quires to be carefully examined, that which is usable being separated from that which is not. in this connection it will be found a srood plan to have a portion of every yard set apart for storing usable (old) bridge and building material. Scrap will require to be carefuly classlued with the view to get- AND TRACK ACCOUNTS. 17 ting the highest price for the different kinds. In those cases where especial care is exercised in machinery and car deparments it is made the duty of sltilled men to scrutinize thu scrap that accrues from the brealiing up or re- pairing of locomotives and cars, with the view to putting aside that which is usable. Such material should be sent to th>- storehouse to meet requisitions as required, proper credit bemg given in the accounts, as, indeed, it should be given for every species of sjrap or surplus article. Accumulations of rail- roads in the way of obsolete and outlawed records, reports, cancelled tickets and from other sources, are very great and of considerable value. The dis- position of this, however, requires special and careful regulations to prevent that which is still necessary to a company from being sold with that which is no longer of use. Quantity Kind of Scrap. Quantity Kind of Scrap. Angle Bars and Splices. Pipe, Wrought Iron. Ashes, Brass. Plates, Frog. Axles, (Car and Engine.) Punchings, Iron. Axles, (Old Driving ) " and Stoel. Basging, old. Rags and Upholstery Scrap. Barrels, good Kerosene. Rail Iron Scrap. " Black Oil. " Steel " under 3 ft. " Signal Oil. *' " " 5 ft. and un- one headed. der. Boilers, old. Rail Steel Scrap, 5 ft. and Bolts, Nuts and Spikes. over. Books, old Scrap. Rail Steel, (Frog and Guard) Borings, Cast and Wrought. Rope, old. Clean Cast Iron. " Tarred. Brass Scrap, " Wire. Turnings and Bor- Rubber Springs. ings. " Hose. Bumpers, Wrought, Safes, old. Bumpers, Cast, Wro't and Steel, Cast. Wood (bolted together) " Brake Shoes. Copper. " Frog Points. Flues, Cleaned. " Crank Pin. Carboys. " Firebox. Drillings. Greasy, Wrought. " " and Boiler. Piles. " Light Sheet. Flues, Iron. " Spring, Heavy Coil Glass, broken. Spiral. Hoops, Barrel. " Spring, Light Coil Iron, Angle. Spiral. " Boiler. " Spring, (Flat.) " Burnt Wrought. " Tires. " Cast. " Tool. " Cast and Wraught, Splinters and Clippings, (bolted together.) Rail, Iron and Stei 1. " Cast, Burnt. Stay Bolts, Punchings and " Light Sheet and Steel, Rivets. mixed. Tickets, Paste-Board, (cut " Wrought and Steel, ."P-) . . mixed. Turnings, Axle. " Malleable. Country, mixed. " Tank. " Iron. Wrought, " No. 1 Wrought. clean. " 2 Steel, clean. Lead, Sheet and Pipes. and Borings, I.,eather, Scrap, new. greasy. Malting, old. Wire. Nutting, Brass Wire. Wheels, Car and Engine. Paper, old. Zinc, Sheet. " Tissue. 18 SUEPLUS MATERIAL. TRACK ACCOUNTS AND RETURNS. In reference to the Material and Labor Ac- counts and Returns of section foremen and others having to do with the track, it is to be said that there are no accounts or returns connected with railroads so difficult to formulate satisfactorily as these. The men in charge have not the clerical skill nor the facilities for performing such duties. They have no offices, often not even pen and ink. The consequence is if they have elaborate reports to make as is the case on some roads — they must go to the station agent for clerical help; or, in many cases, the foreman must get his wife to aid him. The writing and figuring is complicated and delicate and he has neither the acquirements nor the time to spare. It results from these difficulties that often- times there is practically no effort made by rail- roads to secure accurate returns in regard to track labor or material. This because the rail- roads in question do not believe it practicable to keep trustworthy accounts of track work or the different articles of material that the section foreman handles from day to day and month to month. The result is the companies practically charge the material direct to the various operat- ing, construction and other accounts as fast as it is sent to the section. AND TRACK ACCOUNTS. l9 And of the labor performed, little or no sub- division is attempted; the whole being charged to particular accounts in gross. Such imperfect and extravagant methods are, of course, objectionable because the outlay for labor is great, and the value of the material in the hands of section foremen enormous. So great as to require that it should be accurately- accounted for, and should not be charged to con- struction or operation except as it is actually ac- counted for; any more than material in the gen- eral storehouse, or other outlays of a company should be charged without knowing the facts. And in the case of labor, what each man has been doing from day to day should be shown, for in no other way can intelligent account be kept of cost. The difficulty is to devise a system of Forms for section foremen for handling labor and mate- rial accounts that is within their clerical facili- ties; that will yet give — in the case of material — an accurate account of supplies received, ac- quired, on hand, shipped and used (and for what used); that will afford the accounting officers at headquarters sufficient information for compiling their accounts and writing up the books. These records and forms must be so easily understood that any foreman who reads and writes can understand them and fill them up properly and easily; they must also be so thorough that they will take up the material in its appropriate place without omission, or confusing or intermingling distinct accounts; they must be so conclusive that those at headquarters (including the oper- 20 SURPLUS MATE EI AL ating officials) will be able to ascertain the par- ticulars of each account, and such other informa- tion in regard to supplies acquired (no matter how), on hand, shipped and used as is necessary to a clear understanding of the situation. Thus, if a section foreman orders material, the official whose duty it is to pass upon the same, must ])e able to determine from the returns on file — made by the section foreman — whether he needs such material or not; whether he has not material that can be made to answer the purpose required. And, if not, whether other section foremen have not a surplus that can be diverted to cover the requisition in question. And so in regard to unused material and scrap on hand; the record of such material must be so full and explicit that those supervising the work at head- quarters will be able to know from each section foreman's return whether he is keeping his sec- tion free from the accumulation of scrap and other surplus and uuneeded material. And in reference to material charged to various accounts, the return must be specific, item by item, so that each disbursement can be properly scrutinized and accounted for. All these things, to be satisfactorily accom- plished, require accuracy in the returns, and to secure that, the clerical work of the foreman must be of the simplest nature. Now, how can forms be devised and arranged so as to do this; so as to enable the section fore- man to sit down in his tool-house and write up the returns accurately, intelligently and fully? To meet this requirement (so absolutely neces- AND TRACK ACCOUNTS. 21 sary in connectiou with track accounts) more or less effort has been exercised on every railroad. But yet without accomplishing fully what is needed without going outside of the section fore- men; without seeking clerical assistance else- where. Either no returns of a sul^stautial nature have been required by railroads of section fore- men; or, going to the other extreme, the returns have been made so elaborate that a clerk must be kept, or outside aid sought to write them up from day to day or month to month. To meet the practical requirements of the sit- uation (requirements that the vast cost of track expenditure justifies and imperatively demands) something at once simple, full and comprehen- sive is needed. And it is this requirement that the accompanying forms are intended in a meas- ure to supply. They are so easily understood and so simple, that a section foreman can fill them up without difficulty, with a lead pencil; and this in so short a period of time each day as not to interfere perceptibly with his other and more important duties. And what is desirable (for wi'iting up the books) they will afford the ac- countants at headquarters and elsewhere the information they require in order to prepare the necessary entries for the general ledger and other records, viz.: the value of material on hand and the cost of material and labor ex- pended, and to what it should be charged, etc., etc. Moreover, those interested will be able to ascertain from the returns just what articles of material are on hand, new, usable, or scrap, and their value. It will also be seen from the re- 22 SUEPLUS MATERIAL turns what material the section foreman received during the month, so that he may be charged therewith; what he has acquired in the way of accumulated scrap or otherwise, on his own sec- tion or from abroad, so that he may be charged with the value thereof. Also what he has sent to other sections, storehouses or elsewhere. In fact, the accompanying forms are designed to afford every species of information that is nec- essary to enable officials at headqaarters to keep track of the material on the various divisions of a road. The blanks are to the point, avoiding every species of work that can be saved the fore- man, and yet eml)odying the information needed at headquarters, the whole compiled in so simple and direct a form that the section foreman can- not go astray. The object sought is to require of the section foreman only essential things, and leave it to the accounting officials and others at headquar- ters to finish the record and figure the cost and other details for entry on the books of a company. It is to be remembered in this connection that if section foremen could be provided with desks and writing facilities, and possess sufficient cler- ical ability to compile the returns fully, it would be an extravagant waste to require such work of them, for their place is on the line of the road with their men, just as the place of the con- ductor is on his train. In reference to the articles of material in- serted in the accompanying returns they are merely conventional. Each company can insert such articles as its particular need demands. AND TRACK ACCOUNTS. 23 la regard to handling the labor accounts for work performed by section foremen and others, there has been great difficulty experienced, not only in accurately ascertaining how much time each man works, but the class of work he has been engaged upon. The accompanying form of "Section Foreman's Time Book" very clearly shows both. It has been in use many years, but has been amended from time to time, as experi- ence and new things suggested improvement. The main point in connection with it— as in the case of material — is that every section foreman can keep the account of w^ork performed, and what it was performed on, with ease and little labor, leaving it to the accountants at headquar- ters to determine the cost and sum up the total. By reference to this time book it will be seen that the labor of section men can be apportioned to all the various operating, construction and other accounts that come within the compass of their duties, and this with such easy facility that any section foreman can perform the clerical work accurately, and with so little time that it will take nothing practically from his daily duties. Thus, when the day is over, he will set down op- posite the name of ea(;hman the total number of hours he has worked, and opposite that, under appropriate columns provided therefor, how many hours are chargeable to each of the vari- ous operating, construction or other accounts upon which the man has been engaged. Nothing could be more simple or more comprehensive. In this way the same easy and yet comprehen- sive method of accounting is accomplished in 24 SURPLUS MATERIAL connection with labor that is provided elsewhere herein for keeping account of material. There IS nothing for the section foremen to do, in either case, except to set down the quantities in the places provided. Or, if there are exceptions, they are slight and unimportant. In regard to the " Section Foreman's Time Book," it will be noticed that it affords the data necessary for making the pay-roll at headquar- ters and writing up the books; just as the mate- rial returns afford the data required there for writing up the records and general books of a company. In addition to the material and labor returns that section foremen must make, other returns that the exigencies of the service require from them are also embodied herein for the informa- tion of those interested in such matters. These returns are intended to utilize the knowledge of section foremen in the current operations of a road. Of the need and great value to a railway com- pany of accurate statistics showing the compara- tive cost per mile of track for material and labor on different divisions and subdivisions there can be no manner of doubt. In furtherance of this, so far as labor is concerned, the table contained herein (the last of the series) designated "Monthly Compilation of Track Labor for the Information of Operating Officers," has been prepared espec- ially to meet this requirement. By turning to it the reader will be able to understand its pur- pose more clearly than I can explain it here. Ita AND TRACK ACCOUNTS. 25 greatest value, however, is in this, that it shows the relative cost per mile — and otherwise — for such subdivisions of a road as the management thereof may elect. Indeed, the cost on each sec- tion may be shown side by side if it is desired to be minute. From the information thus gleaned the management is able to see who operates his section, subdivision, or division with the least outlay, and wherein the economy is exercised — a thing all important. Statistics of a comparative nature, along the same lines, are useful in connection with track material; and more especially the tools and ap- pliances used. Such statistics should show the number of tools and appliances of each kind used on each section or division, and the average ex- penditure in this direction per mile of road on each section or division. With this preliminary explanation, I will take up the track returns and statistics in their order. 26 SURPLLS MATERIAL RULES AND REGULATIONS FOR USE OF SECTION FORE- MEN IN MAKING RETURNS FOR TRACK MATERIAL. The blanks that immediately follow these sug- gestions are designed for the use of section fore- men in entering, distributing and keeping a rec- ord of track material. They are intended to be kept in accordance with the following rules and regulations. They must be written up and forwarded promptly on the evening of the last day of the month to the Roadmaster, who will examine and certify to their correctness and forward them without delay to the Division Storekeeper to be included in his distribution of material for the month. Material on Hand Last Report: In this col- umn in the proper blanks should be entered all material shown on hand at the close of the pre- vious month. Material Received by Section Foreman Dur- ing Month: On Form 1 should be entered in detail all material received daring the month; and at the close of the month the gross amount of each kind of material should be carried to the "Received" column in the blank intended to cov- er the use to be made of such article or material. These forms are as follows: Form 3. "Repairs of Roadway and Track." Form 4. "Renewals of Rails." Form 5. "Renewals of Ties." AND TRACK ACCOUNTS. 27 Form 6. ''Repairs of Fences, Road Crossings, Signs and Cattle Guards." Form 7. '^Miscellaneous Material." Material Forwarded by Section Foreman During Month: On form 2 should be entered in detail all shipments of material made during the month and at the close of the month the total amount of each article or class of material should be carried to the "Forwarded" column in the form on which the material or article has been kept. Material Used: Section foremen should en- ter in this column in each form at the close of the month the total amount of material used for the purpose stated during the month. Miscellaneous Material: This form is in- tended to include items of material on hand at the end of the month not properly embraced in the other forms. The articles brought forward from the preceding month are to be entered first, after that will follow the miscellaneous material received during the month still on hand. Material Used for Other Purposes: On Form 8 should be entered in detail all material used not covered by the various other blanks embod- ied herein, during the month, specifying the account to be charged and the amount. In en- tering material for "Repairs of Bridges and Cul- verts" or "Repairs of Buildings," etc., give bridge number or name of structure in every case. Report of Material Used in the Construc- tion OF Side-tracks: Form 9 is to be used for making a return of material used in the consti'uc- tion or extension of Side-tracks. (NoTE-The 28 SURPLUS MATERIAL total amount of each article or class of material used will be carried to the "Used for Construc- tion of Side-tracks" column in the forms on which the material or articles have been kept. ) Report of Material from Side-tracks Taken up: Form 10 is to be used for making a return of material acquired from side-tracks taken up. This material will be entered on Form 1 and reported the same as other material received during the month. Balance Material on Hand: In this column in the various forms should be entered the total amount of material on hand at close of month. This must agree wath the "Amount on Hand Last Report" after adding the amount " Re- ceived" during current month and deducting the total amount forwarded, used, etc. Care must be taken to see that the total amount as shown in the several columns "Forwarded," "Used," etc., is deducted before entering "Balance on Hand." This last must agree with the actual amount of material on hand. AXD TRACK ACCOUNTS. 29 Track Form 1. MATEKIAL KKCEIVED BY SECTION FOREMAN DUIJING MONTU. Section Foreiiieti will t-iilcr in detail on this Foim all inat.'rial received i w lietlier from Puivhasinti Af,'ent, StorekeeiK-rs, or talien from Iraik). and at the end of Uie momli enter the itt-ms In the lleceived column on the proper form, as j^iven else- wlieie herein. From whom Whpre billed Car Initials AUTTnTi.--- from and Numb's Aitiiui^lifc, Quantny Usable Scrap 30 SURPLUS .MATERIAL Track Form 2. MATEKIAL FORWARDED BY SECTION FOREMAN DURING MONTR Section Foremen will enter in detail on this Form all material forwarded, and at the end of the month carry the total of each item to the column Forwarded on the proper form. Date To Whom Forwarded Billed To and Numbers Station Car Initials ARTICLES QUANTITY New Usable Scrap dBJOS AND TRACK ACCOUNTS. 31 1=1 pq 9[qcsa oiqBsa 3 .a to 5: «■« 3Sc dBJOS ClBJOS oiqBsa dujog aiqBsn Sgi^^o • .s «= i^ o ; ooocoooo ccoocooo o o =;< C^l i^ -', =5f -■■^- be: : • 2 - . =. c: - c * u S2 dBJog aiqcsa AlOJ^ SURPLUS MATE' in AL aiqcsn » OS3 0. ffi CB p O cTejos OiqBSQ diMOS HqiJSXl clnj.)s .c Co 4) ;- O .So" St tc p: c : : gf;§ci=5oofj-s-=- S o o o ri M 1- .- o o u? to ^ tf^ l^ lO u t! ti c ^ •- -s - •C CSX! AND TRACK ACCOUNTS. 33 = - c dT!J3S aiqtjsa Ah SI ^ aiqcsa C5.Qj.r-. .a X aiqi;sa diuos aiqBSfi dBJOS cliijos a cs ft 5 « I - K^JKi-1'' ^ H __,,-0 ; •.. rrs = 66 - .% :ii'|^0 Xi-a o Kg- ./.si: : r,: ■Sc-S -g mS. %- 'J^ - a B ■-•■J 2: g: u o ftft 34 Si/EPLVS MATERIAL dBJog Ma^j aiqBsa dcjos (I«jjg aiqusxi " t-1 O dBJOg oiqcsfi c c x; ~ o a I S .S .S -3 I O U 1-1 PM « H t* - - . - . a S = O ic TJ U « H^ a a a o £ « ..; IJ tK 4i ft 3 3 .2" Tl O n o Q Ij E- 3; c AND TRACK ACCOUNTS. 35 cIbjos ClBJ.lS dsaas w o Pm « U3 : o ^ a a (3 >^ ■^ "= -S C a H^: ^;S . a o !S a a n a & > a * «^3 36 SURPLUS MATERIAL « " dtuas aiqBsa 1' £ t^- Oc c (iKJOg oiqnsQ dEJOg o = fi,a iJi-5 "^ a'-5 saw's c a H*c = - „- s .S ^i^- : : : g'S^a" c: a S '^■s i-iK) h-lSO- ^.^5x1 H hS a^ 5 o c o c c.Sir^r'.'' rri rr\ rri r/^ fy, rri 1^ Lj b» "i "S fi . - » IB AND TRACK ACCOUNTS. 37 rricH ? — — •35 , ,-5!;- ?>rtnJt. ?'rt:Cu P'CSSl: P-rtMil P Jj 1 « !B r ® 1; '/> r/j r 0; i !B CO 5 U 0) '/J IC 3 0) 0) W IB g 0) >5«&t>cc ^«t5ti-fi J2;«&P:« ;<5«&&:fl ;z;«&tS(« ;z; •-1 1i I i « 71 u al cat3 3-S t^ a cd h B^ 3 4) 1) OJ (3) Tj f/l o X tc ^ tfi X i> x uj ^ 228289 38 ^ o ... ft ~ W) l-l 1 -S c 4J ^ <*■ -tJ <^ ir|=iri: 3' a c E ■e. - S- - § •;£-•§ > V w a Q h tfi Q0C5O— M«"*i«CCt~X05 n AND TRACK ACCOUNTS. dviyg 39 aiqt?sfl T" S" fNc = 2 J = CJ C TjTi. civiaas clBJOS oiqBSxl dBJOg ■nqcsn 0:;:j3 — o :- £04 . 2j ^ ,_5 -^ to 'i CO « to X ^ S j:j ^5 *> JJ 4 MtH4^Mtrf'U4Mk^l*it")b^Mr:' c^u^^2S3"S' " " ,_,_,«■.* — . p tc to bp 3 ajto ./ S c^ m ^ S O c s 3 sj: C;;;;;;; ^ bo; oT r,; fc: ii D - - ts: .y-.Sf S5 a rr Q cc X X cc U3 P 5S OH, P^ 1^ HH f-1 ^ ^ — Oj r/; X 51, is •- Oi -d 40 SURPLUS MATERIAL Track Form 7. MISCELLANEOUS MATERIAL. Material not Included in Forms 3, 4, 5 and 6 will be entered herein and when it Is used will be reported on Form X or elsewhere as may he proper. Ttiis form is also intended to include items of niatiTial on liand at tlic end of llic iiKirjtli not properly emliraced in tlie otiier forms. The articles hniiislit fiiruMiil from tlic prccfchn;,' month arc (o \n- entered first, after that will follow the miscel- laneous material received durini; the month still on hand. On Hand Last Report Received New Usable New Usable Used New TTsable Balance on Hand New Usable AND TRACK ACCOUNTS. 41 MATEIvIAL USED FOR OTHER PURPOSES. Track Form 8. Thero is to he- enterpd in dotail on this form all matpiial used oxcept for "Repairs of Roadway and Track," " Kenewals of Rails," " Renewals of Ties," "Repairs of Fences, Road ("rossintrs, Sifzns and Cattle (iiiards," and "Construction of Side Tracks." 'I'liis form is intended tocovcr disliursi'menls of material for operatiii;,', conslniction and otlier accounis not covered liy I'orms 3, 1, 5, 0. 9 and 10. Tlie name of the account must precede I lie items in each instance, as say " Repairs Tek-fiiairfi," and so on. The name of stru<-ture should also he yiven in every case. The material covered by this form is reported as R(H'eived on the other blanks. WHAT USED FOR DESCRIPTION OF ARTICLES. Quantity Used 42 SURPLUS MATERIAL Track Form 9. REPORT OF MATERIAL USED IN THE COXSTRUCTIOX OF SIDE TRACKS. At on Div., month of 19 Total length of track (from switch point to switch point) laid Feet Use to be made of track NOTE: A separate report must be made by tiie Section Foreman for each side track laid or extended. DESCRIPTION OF MATERIAL. Bars, AnKle Len<;th Pat. M'cisht. . Bars, " Compromise.. " " Bars, " Combination.. " " " Bars, " Expansion " " " Baseplates '• •* . . Step Chairs '• " Tie Plates " " .. Rail Braces Track Bolts Size Track Spikes Boat Spikes Size Nut Locks Frogs, Kind No Lenfjth Pat. Weight. Swltcties, Split, Complete. . " " " Slip Switch Points " " " " " Tumbling Rods " " Connecting Rods " " No. 1 Rod Adju.stable Bell Crank " " Tumbling Rod Guide " " Levers " " Slide Plates Switch Stands Kind Switch Stand Connecting Rods Head Chairs, Single or Double Pat. Weight. Wood Foot Guards, Frog No " " " Switch No " " " Guard Rails. .No Cross Ties, 6- inch. Kind of Wood " '• 7-inch, " " " •' Culls Quantity New Usable Switch Ties 6iii. x8iu. 8 ft 9 ft 10 ft lift 12ft 13 ft 14 ft 15 ft Head Blocks. ..Size and Kind of Wood Crossing Plank " " " '• " Feet Steel Rail, New Pat. Weight Maker Year. " " " Rerolled. " " " " . Usable... " " .... " ....". Feet Iron Rail, " .. " " " (For cost of labor see Section Foreman's Time Book.) Date Commenced 19 Date Completed 19 Section No Foreman. Correct Bead Master- Order No AXD TRACK ACCOUNTS. 43 Track Form 10. REPORT OF MATERIAL FROM SIDE TRACK TAKEN UP. At on Div., month of 19 Total length of track taken up Feet Name and location of track taken up Note : A separate report is to be made for each track taken up. For cost of labor see Section Foreman's Time Book. DESCKIPTION OF MATERIAL Antile Bars Size Pat. Vv'figlit Baseplates " " " Track Bolts Track Spikes Boat " Kail Braces Tie Plates Step Chairs Head Chairs Single or IJouIjIc Guard Rails Guard BaU Bolts Guard " Fillers FroRS .... Kii III No Length P;it. Wciglit Frog Heel ] -m.-rs FrogSlidi' I'lates : Switc'li Stands, Kind Connei-lirig ltd Is No .• Split Switctiis, (cihiplete, Length Pat. Weight Split Switch I'l )iiits Kod.s, No. 1 " 2 " 3 UeadPlatts Slide " Fillers Slip Switch Points Length I'at. Weiglit " " Fixtures Crossing Plank. .Kind Size Cross Ties Switch " Head Blocks Feet Steel Rail .... Pat. Weight Usabla for Main Track •...." '• " " Side Track " " " " " Scrap Feet Iron "...." " TTsahle " " " Scrap Quantity Usable Scrap What was done with rail taken up Section No Foreman. Con ect Road Master, O^der No. 44 SURPLUS MATERIAL RULES AND REGULATIONS FOR USE OF TRACK FORE- MEN AND OTHERS IN KEEPING TIME AND DISTRIBUTING TRACK LABOR AND MAKING RETURN THEREOF. The followiri}? instructioDS are designed to govern section foremen in keeping the time of track men and in distributing wages to the accounts on which the work is performed, as set forth in the l)lank form (Time Book) that fol- lows these directions. TIME TO BE POSTED DAILY. The total number of hours worked should be entered in the time book in the first column headed, "Total time worked." Following this are columns for distributing the labor under the different headings, and track foremen should enter under such headings the number of hours chargeable to each, as follows: "repairs of roadway and TRACK." Lrn/iug Bails. — Enter time used in taking up and disposing of rails from track, and replacing same with other rails, and loading the old rails to be sent away. Laij'ing Ties. — Enter time used in taking up and disposing of old ties and unloading, handling and laying new ties to replace those taken up. General Bcpairs of Track. — Enter under this head time consumed in cutting and repairing rails, repairing side-tracks, taking up old sidings, AND TUACK ACCOUNTS. 45 inspecting track, cleaing out pipe culverts and similar work. Ballasting. — Enter the time consumed in re- pairing ballast so as to put the track in as good order as when originally ballasted. Such work is generally termed surfacing. Filliufj Bridges and Culverts. — Enter all time consumed in filling bridges, trestles and culverts. Cleaning out Ditches. — Enter time consumed in opening and clearing ditches, to render them as good as when first made. Clearing Track of Snow and Cutting Weeds. — This includes clearing snow, weeds, brush and grass from the track, and mowing and burning weeds, brush and grass. Track Watchmen. — Enter time of men engaged as w^atchmen and flagmen while repairs of track are in progress, when rendered necessary by such repairs. Freshet Repairs. — Enter the time consumed in repairing damages to lloadway and Track caused by freshets. "repairs op interlocking plants." Enter time consumed in repairing interlock- ing plants, including tower buildings and signals, and switches operated by the plant. "repairs of block signals." Enter time consumed in repairing train order, distant and block signals. "repairs of bridges and culverts." General Repairs of Bridges a)id Culrerts. — En- ter time consumed in repairing bridges and cul- 46 SVRPLUS MATERIAL verts; also time of men engaged as watchmen and flagmen while repairs of bridges and culverts are in progress and rendered necessary by such repairs. Bridge Watchmen. — Enter time of bridge watchmen who are regularly employed as such, and not required on account of some special re- pairs being made. "repairs of fences, road crossings, signs and cattle guards." Enter time consumed in repairing fences, road crossings, signs and cattle guards, or rebuilding them if necessary to do so, in order to render them as good as when originally built. "flagmen." Enter time of men engaged as flagmen at crossings. "clearing wrecks." Enter time of men employed in clearing up wrecked cars or locomotives, including all time consumed in reloading cars, transferring passen- gers and baggage, or other necessary work re- sulting from a wreck, such as building temporary tracks around wrecks, etc. The cost of repairing damages to the track caused by a wreck should be charged to "Repairs of lloadway and Track." "laborers at stations." Enter all time assisting station agent, loading or unloading freight, unloading coal when for station use, cleaning or caring for stations and station grounds, cleaning stock yards, and caring AMD TRACK ACCOUNTS. 47 for switch lamps. (Give name of station in each instance and kind of work done.) ''maintaining telegraph." Enter all time repairing or looking after tele- graph and telephone lines. UNLOADING COAL INTO STORAGE. Enter all time unloading coal from cars into coal houses when same is to be stored for future use on locomotives. UNLOADING WOOD INTO STORAGE. Enter all time loading and unloading wood from and into cars when same is for company's use. " FUEL FOR LOCOMOTIVES." Enter all time consumed in filling coal buck- ets or chutes when the coal is to be used on locomotives. LOADING CINDERS AT CINDER PITS. Enter all time consumed in loading cinders at cinder pits, no matter for what purpose same are to be used. CONSTRUCTION. Under this head enter all time consumed in entirely new work. Even though the w^ork is small, if it is an additional piece of work enter it in Construction. If a crossing is lengthened say one or six feet, charge the cost of the addi- tional length to Construction. If an additional cattle guard is put in, make the charge for it to Construction. If an additional box drain is put 48 SUBPLUS MATERIAL in where there was no old one, it should be charged to Construction. Any work which in- creases the value of the property is a proper charge to Construction. Ballastmg. — Enter time consumed in ballast- ing track when the work is in the direct nature of an improvement. For example, when stone ballast is put in replacing sand ballast, or where any ballast is applied where none before existed. Recti fji'nuj Grades. — Enter all time consumed in cutting down grades or filling sags. Widening Euibanlonenfs and Cuts. — Enter all time on account of widening embankments and cuts. Ditching. — Enter all time consumed in mak- ing new ditches, laying new tile, or otherwise improving the drainage. Fences. — Enter all time consumed in building additional right-of-way fences. When a fence is improved by adding more wires or more posts the cost of the improvement should be charged to Construction. Road Crossings and Signs. — Enter all time consumed in puttmg in additional road crossings, signs and cattle guards; also any labor spent in improving a crossing in such a w^ay as making it longer than it was at first, etc. Telegraph.— Enter all time consumed in put- ting up additional telegraph or telephone lines, charging this account with the expense of addi- tional wires. Side Tracl's. — Enter all time consum.ed in putting in new side tracks, including cost of lay- ing rails, ties, putting in svvitches and all ex- AND TRACK AOOOVNfS, 49 penses attached to the laying of a new siding. Enter time in column headed " Ballasting,'* "Grading," "Track-laying," according to naturo of work. In column headed '"Remarks" give location of each siding and number of order cov- ering the work. Block t>i(jtiah. — Enter all time consumed lu putting in additional block and train order signals, Interhchiug Plants. — Enter all time consumed in putting in additional interlocking switches and tower buildings connected therewith; also cost of all additions to existing plants. Tunnels. — Enter all time on account of con- struction of new tunnels, or enlarging or improv- ing old ones. BLANK COLUMNS. These columes are designed for use as work not otherwise provided for requires. The time of track foremen, conductors of gravel trains and foremen of gnivel pits, should be distributed herein each day in the same man- ner as laborers. Enter the distri])ution of labor in this l)Ook in a plain, legible manner at the close of each day's work, and oftener when necessary. At the close of the month add up each column and enter the footings at the bottom of the column, opposite the word "Totals," being careful to see that the footings of all the distribution columns (when added togethei") agree with tlie footings of the column headed "Total Time Worked." 60 SURPLUS MATERIAL On the evening of the last day of the month the foreman should certify to the correctness of the book and forward it immediately to the roadmaster, who will also certify to it and for- ward it at once to the division superintendent for use in making the pay-roll. AND TRACK ACCOUNTS. 61 OJtl oSbjojs POOAV SUipBOpiil o3b.iois 0(111 luoo JSuipuoxufi SuiunquiBiv,, ..suoiinis JB sasaoqB^,, ..ssioaa^^i. SuiJBaio,, ..naniSBtj;,, ..spjBno aiWBOpuB SuStS 'SSUISSOJO JJBOH 'seouaj JO sjiKdoa,, uamriojBw aSpug 1 1 sjjaAiii,-) puB salipijg JO sjiBdaaiBjaiiaf) i ..sibuSts jj.ioia JO SJiBdog,, ..s4UBi^Ii!u"!S ^looia ^ SUT^BT M H Xf, 31 OBJ X z — J- o S'-' SuipBJO o o H SunSBIIB'J qdBjSajax o w^ < eiiSiq puw X o sSuisHoJO iJWOii saauaj /^tnq.)j!a: siiio puH sniaui5iin!<( -ui-.f y^iniiapi.vv sapB.1 p, SiiijCjilJaji SuiieBHBa si!,I -lopuio JB SaopUiy SUIPBOI „K.)AHOtUO0O1 JOJ leiu,. 62 SURPLUS MATEiiiAL Track Form 13. CONDUCTORS' REPORT OF WORK TRAINS. NOTE— This form is to be used by Conductors of Work Trains, and they will state fully under the heading "Nature of Work Performed," the kind of work and for what purpose, so that the proper account can be charged with the cost and other particulars known to those concerned. Station, 190. Miles run Hours worked Conductor hours at aniouiU Brakeman " " " Engineer " " " Fireman " " " Watchman " " " Labor coalhig engines " Coal tons at " Oil pints at " Oil " " " Total . Nature of work performed . . . No. cars hauled " " unloaded between. Average cost per car Conductor. AND TRACK ACCO[JNTS. 53 DISPOSITION OF SECTION FOREMEN'S ACCOUNTS. When the foregoing returns of Section Foremen nach headquarters, the information they contain that is required for wriiing up the general books, is compiled by the accountants for the whole road, or for dif- ferent divisions thereof, as may be required. Thus the Material that has been received (through the Purchasing Agent or from other sources), must be shown in detail so that it may be compared with the amount charged by the Purchasing Agent and others, and the whole audited and placed upon the books to the debit and credit of those concerned. For in bookkeeping it must be remem- bered, there can be no debit without a corresponding credit and vice versa. The scrap that has accumulated must also be taken up and similarly accounted for, so that it may be charged to " Material on Hand " and the proper account or accounts duly credited. A statement must also be made of Material forwarded, and to whom forwarded, so that those to whom it is sent may be properly charged and the sender credited therewith. Thus the material should all be accounted for and disposed of on the books. Beside this, the compiler <>f the Section Foremen's returns must also prepare statements for the general books of the Material and Labor ex- pended upon Operating, Construction and other accounts. Thus the amount chargeable to " Repairs of Roadway and Track," " Renewals of Rails," "Renewals of Ties," "Repairs of Bridges and Culverts," "Re- pairs of Fences, Road Crossings, Signs and Cattle Guards," "Con- struction of Side-Tracks," and all other general and specific accounts, must be given separately to be spread upon the records. The form in which these Summarizations of Section Foremen's re- turns is given, varies on different roads, and it is not material what the form is so that the information is full and correct and such as to permit of a proper audit of the accounts and a clesir understanding of them by the Accounting Officer, 54 SURPLUS MATERIAL a < o O I— I H O »3 AND TRACK ACCOUNTS. INVOICE OF MATERIAL. 55 Track Fonm 15. FoFAvarded from. for at. on account of request Xo shipped ill car, iiuiiibcr chars-eable to. KOTE: An invoico is required to accompany or precede all supplies purchased or shipped from any storehouse or other place. The person to whom the material is consigned must examine it immediately upon its arrival, and in the event of error or omission, or in case there is any variation or deficiency either as regards quality or quantity, the subjoined account must be corrected accordingly. As soon as the articles are received, this invoice must be receipted and returned to the office from whence it came. Date of Shipment Description of Articles Quantity Beceived the above this day: Storekeeper- Storekeeper. 56 SURPLUS MATERIAL Track Form 16. STOREKEEPER'S INVENTORY OF TRACK MATERIAL ON HAND. On Division, on the last day of 190 NOTE— An invt'iitory is to be taken l>y the Division Storekeeper at the end of the fiscal (coinpaiiy'si year or at such other time, or times, as may he specitically required. The articles to be printed or written in this blank are the sann- as tliose givi n elsewhere in connection with forms 3, 4, 5, 6 and 7 from which this inventory is to be written up. QUANTITY New Usable Scrap AND TRACK ACCOUNTS. < n o CO 13 ^ B W Q H o o H Pi O Cu, W 02i m CD a ^-^ ^ 3 - 'A h-) i^-S o CO Oj ^ ■'- f co^^ 3 -* 1 'S'-M 1) J, i". ^5^3j^H a; ^ ^ X ^ "tl -T tc *'?hG;^S^ * O v< O i- w t« c c-2 ut JS "2 |tc 3 ^ 5 „ d ■"PU _4 Oo O *fH rt ' - S-i 5-^-^f 4^ ii'Sx,'^ a Oo5£> '^ » atcw"^ O c-i fcC ^ 11 a f^ O •3 =. o u c5 K? ^ o ■mPh o 0_2 CD r5 55 c *^ ►^ ^ 2 = Uh fl"^ g -^ 5 5 ca a 5 t, 1- !• coi ^ Ph M tC X ?£-33 >^ iia>; w <1 >i3 5? 1-1 M P5 < /J 'A s ■3 O.M ^^H '^ •§ > c C5 Ch -t;.^ w t3 p -f* o- H •^ T3 a 5 c ¥ u S :- .- .- ^ a-.ti;.; -c i, -^ i/j S^JJ'OO s ?3-o« 73 CO -^ ^ Q X — '^ — ,^ ^S"-.'*^ 1-1 £ 1/ " 1— ( _b - i5 ^j 6^ o r^ H -^ Oh = « ^« -^ 'fi ;= W p s'a fee" tE =' ® 6-22 Id nr P '« P 68 SURPLUS MATERIAL Pi W w O Oh W &i w CI, M W t4 W o ■i'^" 3 J 5"? t/: Pi w a c H 'o c g c 3 O spunO(j suox dEjag JO (7(3EJi api'; JO uiBiu joj) aiqEs;) pajS 40 uoaj J 3d 3 o c _o a a o c 3 O spunoj SUOX 3[qEsn JO p3[10J3y ■(XjtiEiih JUZ JO JSI ) M3X pajg JO noji pjEA J3d jqSiaAV paiFH J^aA ja^lEjv JO SUIEN dn naJiEX piEi japjQ JO jaqmn^ O H < U o 1 1-1 513EJX JO UOIjdlJ3S3f[ UOUEJg jo aujEjj AND TRACK ACCOUNTS. 59 ^ a iJ i." ^;j^ EL, w Q o U Us O O o H O o w ■^ 'r i- A ^ p ca P ca 0) m lU to Iz; P (5 t) S 1 2 S3 " ' o ?P5 K Word 2 .S O i^ P O ^ ^ a 2 f- ^ ^ 1) 60 SURPLUS MATERIAL Track Form 20. SECTION FOREMAN'S PRELIMINARY REPORT OF DAMAGE TO PROPERTY BY FIRE Station _ 190. TO THE MASTER MECHANIC: -Station. Engine No Iiauling train No. set fire miles of Station, on the day of 190 at o'clock M. The fire seemed to come fiom the smoke stack or ash i-an.* This engine set fires on my Section that day. _ „ Foreman Sec. No - - •If from ash pan run your ixiicil llirout;h the other, etc. NOTI';: Wheti a fire is discovered by a sectioiiman, which appears to have been started by an engine, notice should be given immediately on the above blank, to the nearest Master Mechanic or Koundhouse Foreman, who will have the engine promptly inspected and report co; dition of same to the General Officer in charge of Claims, said report to be uccomijanied with thia notice. AND fUACH AVCOUNfS. 61 Track Form 21. SECTION FOREMAN'S REPORT OF DAMAGE TO PROPERTY BY FIRE. Section Fnrt'iucn will make n report on this li;ink of all fires started hy this Com- pany, whic'h ilo auy daniau'i-s, aiiswcriiitJ eai'h (lucstioii fully, and return it pronnitly to the Division }ioadinast report on this blank, of all accidents in which stock Is killed or injured, answering,' each itiou fully, and rchnii it i)romptly to the J)ivisiini Koadniaster, wliowiU foruard it to the I>ivision Superintendent. Particular altiMilicin should he jiaid as to whether' the ai-cident occnrrcil on a puhlic crossitit; or Insiileof the ri'^ht-ot-way, the condition of tlie fences, t^ates and cattle froards, and the actual value of stock killed or injured. A separate report should be made for each owner of stock. 1. On the day of ItH) at about o'clock M., Dayli'iht or dark On Section No about miles t^state direction) of Station, Engine No Entjineer hauling Train No (state whether passenger or freight train i Conductf)r struck and killed or injured the following stock: (State number and kind. Describe stock anil nature of injuries.) 2 Weight Lbs Years old 3. Belonging to 4. Whose Post Office address is 5. Amount of daniagr- claimed $ I estimate damage at$ 6. Was th(> stock struck on a public highway crossing? 7. Were cattle guards and fences leading to guards on both sides of highway in perfect order? 8. How long constructed, and were guards pit or surface? 9. Was the stock struck on depot grounds, b^-tween switches, or between switch and cattle guard? 10. How did the stock get upon the track, and through whose negligence? 11. Is the right-of-way fenced on both sides of track? 12. In what condition is fence? 13. If out of repairs, state in what particular, and how lotig it has been so, and your reason for not repairing it 14. What is height of fence? feet inches 15. Of n hat material is fence; how many wires or boards? (Barbed or fiat wire?) 16. How long has fence been built and when last repaired? 17. If the stock got upon right-of-way at a private crossing, what was the condition of the gates or bars at time of accident? 18. Who discovered the gate open after accident occurred? 19. By whom was gate closed after accident occurred? 20. When was the last time you passed point where stock got upon right-of-way before accident? 21. Were the gates or bars then closed? 22. Was tlie fence in perfecrt order? 23. Did accident happen at point whiere track was straight; if so, for what distance before stock was strnak? 24. Was the grade up or A(i%n, and tot what distance from point o o 3 :t sties n se mpil urre O D T o o ^^1? o H-^S? ?5 — 3 ro l-i lE''^! > m o n^-w o ^5E^ w Wl t^ o c a = ^ w H w H ira^S-^ M 55 ^?^^ s p-j-^ H M 3 2--»> O 5-2.3 S- o cE^Br ,1 ^ erg: o %>^% H ^■S'^-o «o-§S: "lis ?S3"i o E?? INDEX. PAGE Auditor, Material and Labor 6, 13 Ballasting 44, 48 Block Signals 49 Bridge VVatchmen 46 Bridges, Filling 45 ' 'Clearing Wrecks' ' 46 Conductors, Gravel Train — Distributing Time of 49 Conductors' Report of Work Trains (Track Form) 52 Construction 47 Culverts, Filling 45 Disposition of Section Foremen's Accounts 53 Ditches, Cleaning Out. 45 Ditching 48 Division Storekeeper's Report of Iron and Steel Rails Laid in and Taken from Side Tracks (Track Form) 58 Fences 48 Fire, Damage by — Report of (Track Form) 60. 61 "Flagmen" 46 Foremen, Gravel Pit — Distributing Time of 49 Freshet Repairs 45 "Fuel for Locomotives" 47 Inspecting Material 9 Interlocking Plants 49 Invoice of Material (Track Form) 55 "Laborers at Stations" 46 Loading Cinders at Cinderpits 47 "Maintaining Telegraph" 47 Material Forwarded by Section Foi'emtMi During Month (Track Form) 30 Material Forwarded During Month 27 " From Side Tracks Taken Up— Report of as *' Inspecting 9 " Invoice of (Track Form) 55 •' Miscellaneous 27 " Old -Storing 15 On Hand, Balance 38 (65) 66 INDEX. PAGE Material Ou Hand Last Report 26 " Received by Section Foreman During Month (Track Form) 29 ■ " Received JDuring Month 26 " Section Foreman's Requisition for (Track Form) . . 54 " Surphis 5 " Track— Storekeeper's Inventory of (Track Form) . . 56 " Unused— Gathering Up o Used 27 " Used for Other Purposes 27 " Used for Other Purposes (Track Form) 41 " Used in Construction of Side Tracks, Report of 27 Miscellaneous Articles, Gathering Up .'i Material (Track Form) 40 Monthly Compilation of Track Labor for Information of Operating Officers (Track Form) G4 Property, Personal— Guarding 5 Rails, Iron and Steel Laid in and Taken from Side Tracks — Division Storekeeper's Report of (Track Form) 58 " Laying 44 " on Hand, Storekeeper's Statement of (Track Form). . . 5'J " Steel Laid in Main Track — Section Foreman's Report of ^Track Form) 57 Rectifying Grades 48 "Renewals of Rails" (Track Form) 37 of Ties (Track Form) 38 "Repairs of Block Signals" 45 " of Bridges and Culverts" 45 " of Fences, Road Crossings, Signs and Cattle Guards" 46 " of Fences, Road Crossings, Signs and Cattle Guards" (Track Form) 39 " of Interlocking Plants" 45 •' of Roadway and Track" (Track Form). 31, 36 Report of Material from Side Tracks Taken Up 28 " of Material from Side Track Taken Up (Track Form) 43 " Material Used in the Construction of Side Tracks (Track Form) 42 Requisition for Material, Section Foreman's (Track Form). . 54 Returns, Section Foremen's 18, 24, 26 Road Accounts 5 Road Crossings and Signs 48 Rules Governing Section Foremen's Returns 26, 44 Scrap, Gathering Up 5 " Reporting 16 •' Storing 15 Section Foremen, Duties of in Reference to Stock Killed or Injured 63 " Foremen, Returns of 18, 24, 26 " Foremen's Accounts, Disposition of 53 INDEX. 67 PACK Sectiiin Foremen's Preliminary Report of Damage to Prop- erty by Fire (Track Form) 60 Foremens Report of Damage to Property by Fire (Track Form) 61 Foremen's Report ofStcel Rails l.aiti in Main Track (Track Form) 57 Foremen's Report of Stock Killed or Injm-ecl (Track Form) 62 Foremen's Report of Track Work (Track Form).. . . 51 Foremen's Requi'^ition for Material (Track Form). . 54 Side Tracks 48 " Material Used in Construction of — Report of.. . 27 " Taken Up— Report of INIaterial From 28 Snow, Clearing Track of 45 Stock Killed or Injured, Duties of Section Foremen in Ref- erence Thereto 63 Stock Killed, Report of (Track Form) 62 Storekeepers' Inventory of Track Material on Hand (Track Form) ' 56 Stoi'ekeepers' Statement of Rails on Hand (Track Form) 59 Supplies, Deficiencies in 8 " Unused— Gathering up 5 Surplus Material 5 ' ' Tools, etc 5 Telegraph 48 Ties, Laying 44 Time, Posting 44 Tools, Deficiencies in. 8 " Surplus 5 Track Accounts, Difficulties to be Overcome 18 Object of 18 Track, Clearing of Snow and Weeds 45 " Foreman, Distributing Time of 49 " General Repairs of 44 *' Labor, Monthly Compilation of for Operating Oflic- ers (Track Form) 64 " Watchmen 45 Tunnels 49 Unloading Coal into Storage 47 " Wood into Storage 47 Unused Material, Gathering up 5 Weeds, Cutting 45 Widening Embankments and Cuts 48 MARSHALL M. KIRKMAN'S WORKS. THE SCIENCE OF RAILWAYS. A Library of Reference and Instruction, portraying the methods and prin- ciples coonected with theor>?anlzation, location, capitalization, construction, maintenance, equipment, motive power, operation and administration of rail- roads, profusely illustrated with enKraving^5 of railway appliances expressly prepared for the work. It is a treasury of research and practical experience portraying truly and vividly the practices of the great art of railway trans- portation in their highest and best forms. "A work having the unique distinction of being both comprehensive and thorough. It win never cease to be of great value."— Marvin Hughitt, President, Chicago & Northwestern Hallway. "There is nothing in railway literature to be compared with these hooka in extent or value.''— Sir William C. 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A pretty love story runs through the book, tol* with somuchdellcacyand tenderness that it isadistiiict charm."— Haiti more American. "The real streneth of the book lies lu the life-like portrayal of Abraham Lincoln and ."Stephen A. Douglas, as well as Jefferson Davis. The daring venture of Introduc- ing thi'se men In a romance has been crowned with success."- ThePhlladelphlaPreas. "A striking picture of a romantic period of American history. . • . Possesses the primordial attraction of a really IdvlUe love story developed with a delicate charm which stamps the writer as a literary artl.st."— The Empire (England). ISKANDER. A romance of the Court of Philip of Macedon and Alexander the Great. Full to the brim with stirring achievements. A page of history rewoven with the warp and woof of love and hate and intrigue and conflict. "A highly entrancing romance. Full of sound hlstorlc-l Information and brtstlluK with exciting Incidents of war and e. 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