REGULATION 
 
 TO GOVERN THE 
 
 
 
 OF 
 
 PRESCRIBED BY THE 
 
 ISSUE OF 1915 
 Effective on July 1, 1915 
 
 
 
 WASHINGTON 
 GOVERNMENT PRINTING OFFICE 
 1915 
 
 1 2 tran 
 
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 Pig Th a rey 
 : LieiiARy 
 
 | DESTRUCTION OF RECORDS 
 
 | CARRIERS BY PIPE LINES 
 
 INTERSTATE COMMERCE COMMISSION 
 
 IN ACCORDANCE WITH SECTION 20 OF THE 
 ACT TO REGULATE COMMERCE 
 
 (Th Gts 
 
THE INTERSTATE COMMERCE COMMISSION. 
 
 CHarLEes C. McCuorp, of Kentucky. 
 JuDSON C. CLEMENTS, of Georgia. 
 Epear E. CrarKk, of lowa. 
 JAMES S. Haruan, of Jllvnois. 
 BattrHasaR H. Meyer, of Wisconsin. 
 Henry C. Hatt, of Colorado. 
 Winturop M. Daniets, of New Jersey. 
 GrEoRGE B. MoGinty, Secretary. 
 
 ae 
 
CONTENTS. 
 
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 Accidental destruction of accounts, records, and memoranda............-..-- 
 
 Duplicate 
 
 accounts, Fecoras, ANd MOMOranda.........20k5.- Sedeee es o-oo wae oe 
 
 List of accounts, records, and memoranda, and periods of retention........... 
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 Appendix 
 Index... 
 
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At a General Session of the INTERSTATE COMMERCE 
 COMMISSION, held at its office in Washington, D. C., 
 on the 28th day of June, A. D. 1915. 
 
 The matter of the determination of the operating, accounting, and 
 financial papers, records, books, blanks, tickets, stubs, and docu- 
 ments of carriers by pipe lines which may, after a reasonable time, be 
 destroyed being under consideration, the following order was entered: 
 
 It is ordered, That the Regulations to Govern the Destruction of 
 Records of Carriers by Pipe Lines, Issue of 1915, a copy of which is 
 now before this Commission, be, and they hereby are, approved; that 
 a copy thereof duly authenticated by the Secretary of the Commis- 
 sion be filed in its archives, and a second copy thereof, in like manner 
 authenticated, be filed in the office of the Division of Carriers’ 
 Accounts; and that each of said copies so authenticated and filed 
 shall be deemed an original record thereof. 
 
 It is further ordered, That the said Regulations be, and they hereby 
 
 are, prescribed for the use of carriers by pipe lines, subject to the 
 
 provisions of the Act to Regulate Commerce, as amended, in the 
 destruction of their accounts, records, and memoranda; and that a 
 copy of the said Regulations be sent to each and every such carrier 
 and to each and every receiver or operating trustee of any such 
 carrier. 
 
 It is further ordered, That each and every such carrier, and each 
 and every receiver or operating trustee of any such carrier, be, and 
 hereby is, permitted to destroy the accounts, records, and memoranda 
 named or described in the said Regulations, after preserving the same 
 for the periods of time respectively specified and upon complying 
 with the requirements of the Regulations. 
 
 It is further ordered, That all accounts, records, and memoranda of 
 such carriers, other than those the destruction of which is permitted 
 in the said Regulations, shall remain under the prohibition of destruc- 
 tion contained in section 20 of the Act to Regulate Commerce, as 
 amended: Provided, however, That in case any such carrier desires to 
 destroy any accounts, records, or memoranda other than those here- 
 inafter named it may petition the Commission to that effect, exhibit- 
 ing a full and detailed description of the accounts, records, or mem- 
 oranda in question, clearly explaining their character, their use, and 
 their purpose; it being understood that any order entered by the 
 Commission on any such petition shall, unless otherwise provided, be 
 
 5 
 
6 DESTRUCTION OF RECORDS. 
 
 limited in its force and effect to the particular carrier presenting such 
 petition. 
 
 It is further ordered, That the said Regulations to Govern the 
 Destruction of Records of Carriers by Pipe Lines, Issue of 1915, shall 
 become effective on July 1, 1915. 
 
 By the Commission. 
 
 [SEAL] GrorcE B. McGinty, 
 
 Secretary. 
 
SPECIAL NOTE. 
 
 The following extract from section 20 of the Act to Regulate Com- 
 merce is here quoted for convenient reference thereto by carriers: 
 
 Any person who shall willfully make any false entry in the accounts of any book of 
 accounts or in any record or memoranda kept by a carrier, or who shall willfully 
 destroy, mutilate, alter, or by any other means or device falsify the record of any such 
 account, record, or memoranda, or who shall willfully neglect or fail to make full, 
 true, and correct entries in such accounts, records, or memoranda of all facts and 
 transactions appertaining to the carrier’s business, or shall keep any other accounts, 
 records, or memoranda than those prescribed or approved by the Commission, shall 
 be deemed guilty of a misdemeanor, and shall be subject, upon conviction in any 
 court of the United States of competent jurisdiction, to a fine of not less than one thou- 
 sand dollars nor more than five thousand dollars or imprisonment for a term not less 
 than one year nor more than three years, or both such fine and imprisonment: Pro- 
 vided, That the Commission may in its discretion issue orders specifying such oper- 
 ating, accounting, or financial papers, records, books, blanks, tickets, stubs, or docu- 
 ments of carriers which may, after a reasonable time, be destroyed, and prescribing 
 the length of time such books, papers, or documents shall be preserved. 
 
 The regulations set forth in this order pertain only to the accounts, 
 records, and memoranda named or described herein. All accounts, 
 records, and memoranda not indicated in the regulations remain under 
 the prohibition of destruction contained in section 20 of the act. 
 
 It is not intended that these regulations shall be interpreted as 
 requiring that the records herein named shall be installed, when such 
 
 records are not already kept by a carrier. 
 7 
 
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REGULATIONS TO GOVERN THE DESTRUCTION. OF 
 RECORDS OF CARRIERS BY PIPE LINES, 
 
 Destruction authorized. 
 
 1. Carriers may destroy the accounts, records, and memoranda 
 named in paragraph 17 (other than those marked ‘“ permanently’’) 
 at their option after having preserved them for the specified periods 
 of time and upon complying with the requirements of these regula- 
 tions. 
 
 Officer having supervision of destruction. 
 
 2. Supervision of the destruction of accounts, records, and memo- 
 randa shall be assigned to an officer appointed by the board of 
 directors, or, if the carrier’s organization shall require it, to two 
 officers so appointed. Such officer or officers may be given (a) 
 general supervision of the destruction of all accounts, records, and 
 memoranda the destruction of which is permitted by these regu- 
 lations, or (6) authority over the destruction of such of these 
 accounts, records, and memoranda as may be specified by the 
 board of directors. A copy of the resolution of appointment shall 
 be filed with the Commission before the destruction of any of the 
 accounts, records, or memoranda involved. Pending action by the 
 board of directors, an appointment by an executive committee, or 
 by a similarly authorized committee of the board of directors, shall 
 have the same effect as if made by the board of directors. 
 
 3. If the property of a carrier is in the hands of a receiver or oper- 
 ating trustee, the officer or officers to have supervision of the de- 
 struction of accounts, records, and memoranda shall be designated 
 by the receiver or trustee. A copy of the order of the receiver or 
 trustee designating such officer or officers shall be filed with the Com- 
 mission before the destruction of any of the accounts, records, or 
 memoranda involved. 
 
 4, In designating an officer to have general supervision of the 
 destruction of accounts, records, and memoranda it would be prefer- 
 able to designate by title only, rather than by name and title, and 
 thus obviate the necessity of filing a new resolution each time a 
 successor in the office is appointed. 
 
 87169 °—15——2 9 
 
10 DESTRUCTION OF RECORDS. 
 
 Written authority of officer having supervision of destruction. 
 
 5. When any accounts, records, or memoranda are to be destroyed, 
 an officer having supervision of the destruction of accounts, records, 
 or memoranda (as designated in compliance with paragraphs 2 and 3) 
 shall issue a written authority naming the person or persons by whom 
 the accounts, records, or memoranda are to be destroyed (except as 
 provided for in paragraph 16). 
 
 6. The written authority (a) may be confined to certain accounts, 
 records, and memoranda which have been retained for the periods of 
 time specified in these regulations and which the carrier then desires 
 to destroy, in which case it shall indicate— 
 
 First. A list of the accounts, records, or memoranda to be destroyed, expressed 
 either in form numbers or by descriptive titles; and, 
 
 Second. The period or periods covered by the accounts, records, or memoranda the 
 destruction of which is authorized. 
 
 or (6) may be of continuing effect, applying to any or all the accounts, 
 records, and memoranda named herein as the periods of retention 
 of such accounts, records, or memoranda attain the limits specified 
 herein. 
 
 7. Such written authority, or a certified copy thereof, shall be filed 
 in the office of the issuing officer as a permanent part of the carrier’s 
 records. It is not required at present that copies of the written 
 authorities be filed with the Commission. 
 
 Certificates of destruction. 
 
 8. The person or persons upon whom devolves the duty of the direct 
 supervision of the destruction of the accounts, records, or memoranda 
 under the authority referred to in paragraph 6, a, shall make cer- 
 tificate (except as provided for in paragraphs 11 and 16) setting 
 forth that the accounts, records, or memoranda listed in the said 
 authority have been destroyed and that no other accounts, records, or 
 memoranda than those so listed have been destroyed therewith. 
 
 9. If an authority as referred to in paragraph 6, 5, is given, a cer- 
 tificate of destruction shall be made listing either by form numbers 
 or descriptive titles the accounts, records, and memoranda destroyed, 
 naming the period or periods covered by the accounts, records, or 
 memoranda, and stating that no other accounts, records, or memo- 
 randa than those so listed have been destroyed therewith. Either (a) 
 a separate certificate shall be made each time any accounts, records, 
 or memoranda are destroyed, or (6) cumulative certificates shall be 
 made with entries each time any accounts, records, or memoranda are 
 destroyed. 
 
 10. Certificates of destruction shall be forwarded promptly to the 
 officer having supervision of the destruction of accounts, records, and 
 
DESTRUCTION OF RECORDS. 1l 
 
 memoranda who issued the written authority and shall be retained 
 in his office as a permanent part of the carrier’s records, In case 
 cumulative certificates are made they shall be forwarded to such 
 officer periodically, but at least once every six months. It is not 
 required at present that copies of the certificates of destruction be 
 filed with the Commission. 
 
 11. Certificates of destruction need not be made for accounts, 
 records, and memoranda, the destruction of which, in the list in 
 paragraph 17 hereof, is made optional with the carrier, but a written 
 authority, either for specific records or of continuing effect (except 
 as provided for in paragraph 16), shall be issued by the officer having 
 supervision of the destruction of such accounts, records, and mem- 
 oranda. 
 
 Committee for destruction of certain records. 
 
 12. At the option of the carrier the board of directors may from 
 time to time name a committee to destroy canceled stock certifi- 
 cates, bonds, or other records covered by item 6 of paragraph 17 
 in lieu of delegating the authority for the destruction to an officer, 
 as provided in paragraph 2. A copy of the resolution of the board 
 of directors naming such committee shall be filed with the Commis- 
 sion before the destruction of any of the records involved, and a cer- 
 tificate of destruction shall be permanently retained by the carrier. 
 Certificates of destruction giving full. descriptive reference to the 
 documents destroyed shall be made by the person or persons appointed 
 by the officer having supervision of the destruction of records or by 
 this committee. When documents represent debt secured by mort- 
 gage, the certificates of destruction shall also be authenticated by 
 representatives of the trustees acting in conjunction with this com- 
 mittee or shall have the trustees’ acceptance thereon. 
 
 Method of destruction. 
 
 13. The precise method of the destruction of accounts, records, or 
 memoranda is not prescribed. The Commission is not concerned 
 with the method of destruction, whether by fire, sale, or otherwise, so 
 long as the destruction is authorized and a certificate of destruction is 
 filed as required by these regulations. 
 
 14. If the accounts, records, and memoranda are not actually 
 destroyed by the carrier, but are disposed of by sale or otherwise, the 
 certificate of destruction shall so state. Attention is called to 
 section 15 of the Act to Regulate Commerce, which provides that a 
 carrier shall not divulge to any person information concerning the 
 business of a shipper or consignee which may be used to the detri- 
 ment of such shipper or consignee. Responsibility for possible 
 infringement of this provision of the law by disposing of its records 
 by other than actual destruction would rest with the carrier. 
 
12 DESTRUCTION OF RECORDS. 
 
 Accidental destruction of accounts, records, and memoranda. 
 
 15. If any accounts, records, or memoranda are destroyed acci- 
 dentally by fire, flood, or other casualty, a statement shall be pre- 
 pared listing so far as may be possible the records destroyed and 
 detailing the circumstances in connection with the fire or other 
 casualty. This statement shall be authenticated by an officer or 
 some responsible employee of the company and shall be filed with 
 the officer having supervision of the destruction of accounts, records, 
 and memoranda. <A copy of the statement shall be filed promptly 
 with the Commission. 
 
 Duplicate accounts, records, and memoranda. 
 
 16. Provision is made in item 322 of paragraph 17 for the optional 
 destruction of duplicate copies of accounts, records, and memoranda 
 when such copies are not specifically provided for elsewhere in these 
 regulations and when they contain no information not shown on the 
 originals. In destroying such copies carriers may dispense with the 
 written authorities and the certificates of destruction. The orig- 
 inals (or one true copy) shall be retained for the respective periods 
 named for such records in the regulations. 
 
 List of accounts, records, and memoranda, and periods of retention. 
 
 17. The following list is indicative of accounts, records, and memo- 
 randa of carriers by pipe lines specifically referred to by the regu- 
 lation embodied in paragraph 1. ‘The classification of the accounts, 
 records, and memoranda enumerated below under the various general 
 headings is merely for convenient reference and is more or less 
 arbitrary. The regulations are intended to apply to the items as 
 named or described, regardless of the classification and regardless of 
 where filed. Of the accounts, records, and memoranda which are to 
 be retained permanently only the more important are indicated in 
 the list, such specific mention being made so that they may not be 
 confused with any accounts, records, or memoranda which the car- 
 rier is hereby given permission to destroy. 
 
 Description of accounts, etc. Period to be retained. 
 
 
 
 ADMINISTRATIVE AND FINANCIAL. 
 
 1. Minute books: } 
 Minute books of directors’, executive committee’s, | Permanently. 
 stockholders’, and other meetings. 
 
 2. Codes: 
 Code and cipher books (file copies). ...............- Permanently. 
 3. Capital stock records: 
 (a) Capital stock ledgers and journals.............--. Permanently. 
 (6) Capital stock certificates, records of or stubs of...| Permanently. 
 (c) Stockholders’ signature cards......-.. ho ards 3 years. 
 
 (d) Capital stock transfer registers or journals......... Permanently. 
 
DESTRUCTION OF RECORDS, 
 
 13 
 
 
 
 10. 
 
 21. 
 
 Description of accounts, etc. 
 
 ADMINISTRATIVE AND FINANCIAL—continued. 
 
 . Retired securities: 
 
 Stock certificates, bonds, notes, interest coupons, re- 
 celver’s certificates, and temporary certificates 
 taken up and canceled. 
 
 . Record of securities owned: 
 
 Records of securities owned, in treasury or‘with cus- 
 todians. 
 
 . Contracts and agreements: 
 
 (a) Card or book records of contracts, leases, and 
 agreements made, and of expirationsand of re- 
 newals. 
 
 POOR E COMLIOG ee ee ater rie Nines Ske witiate adie wrotmre ot = 
 
 Pre ClODNOUG CORLIOE Wis cs cs tits see eee swore oes 
 
 (d)eLeases or company dwellings’ cs a a 
 
 (e) Contracts, leases, and agreements, except as pro- 
 vided for in items (6), (c), and (d), above and in 
 items 21, 22, and 68. 
 
 . Fidelity bonds: 
 
 Records and files of fidelity bonds of employees. - ...- 
 Authorities for security issues: 
 Copies of applications to and authorities from regu- 
 lating bodies for the issuance of stocks, bonds, and 
 other securities. (See item 301c.) 
 
 REAL ESTATE AND TAXES. 
 
 Land titles: 
 
 (a) Deeds and other papers conveying title to lands 
 held by carriers; also abstracts of title, maps, and 
 pertinent memoranda in connection therewith. 
 
 (b) Leases of lands by or from the carrier............ 
 
 (c) Grants of right of way and franchises to carrier . . . 
 
 (d) Contracts and agreements pertaining to the right 
 of way and lands of the pump stations and pipe 
 lines, and the operation thereof. 
 
 Period to be retained. 
 
 . Capital stock records—Continued. 
 (e) Orders from stockholders to pay dividends to | 3 years. 
 others. 
 ({) Bills of sale, correspondence, or memoranda con- | 3 years. 
 cerning transfer of capital stock. 
 (g) Receipts for stock certificates.................-- 3 years. 
 (h) Dividend lists ‘of stockholders. ............--.-- Permanently, 
 (i) Capital stock subscription notices and requests for | 1 year. 
 allotment. 
 (7) Canceled capital stock certificates. (See item 6.) 
 . Bond records: 
 (a) Registered bond ledgers.................-...--- Permanently. 
 (6) Records or stubs of bonds: --..2...22. 25.220. 22e. Permanently, 
 (c) Bills of sale, correspondence, or memoranda con- | 3 years. 
 cerning transfer of registered bonds. 
 (d) Records of interest coupons paid and unpaid. .-..| 7 years, 
 (e) Funded debt subscription notices and requestsfor | 1 year. 
 allotment. 
 (f) Canceled bonds, paid interest coupons, and un- 
 issued bonds. (See item 6.) 
 . Voting securities: 
 83 Proxies of holders of voting securities. -........... 2 years. 
 (b) Lists of holders of voting securities............-. 6 years. 
 
 May be destroyed at op- 
 tion of carrier upon 
 complying with re- 
 quirements of para- 
 graph 12. 
 
 Permanently, 
 Permanently. 
 
 1 year after expiration. 
 1 year after expiration. 
 1 year after expiration. 
 Permanently. 
 
 Permanently. 
 
 Permanently. 
 
 Permanently. 
 Permanently. 
 Permanently. 
 
14 DESTRUCTION OF RECORDS. 
 
 
 
 Description of accounts, etc. Period to be retained. 
 
 
 
 REAL ESTATE AND TAXES—continued. 
 
 22. Licenses: 
 
 (a) Licenses granted by national, state, county, or | 6 years after the removal 
 municipal governments for the crossing by or abandonment of the 
 pipe lines of streams, highways, or streets, or pipe lines. 
 of the lines of other carriers; and copies of all 
 applications therefor. 
 
 (b) Agreements for the crossing by pipe lines of rail- | 6 years after the removal 
 roads, canals, turnpikes, or other transporta- or abandonment of the 
 tion facilities. pipe lines. 
 
 23. Tax records: ‘ 
 
 Copies of schedules and returns to taxing authorities | Permanently. 
 
 for tax purposes, notices of assessment by taxing 
 authorities, and documentary proceedings in ap- 
 peal therefrom. 
 
 24. Receipts and vouchers: 
 
 (a) Receipts for or releases of damages to property or | Permanently. 
 person, vouchers showing payment of rents 
 and license fees, and vouchers showing pay- 
 ment of taxes or other charges of taxing author- 
 ities. 
 
 (b) Receipts for papers filed for record .............. 1 year or until recorded. 
 
 25. Maps: 
 
 Maps and atlases showing location of the pipe lines, | Permanently. 
 
 pump stations, and lands of the carriers. 
 26. Miscellaneous: 
 
 Journals and line books or other records of right of | Permanently. 
 
 way and damages; crossing records, records of 
 rents and bonuses paid; and indexes thereto. 
 
 TREASURY. 
 
 31. Statements of funds and deposits: : 
 
 (a) Statements and summaries of balances on hand | 3 years. 
 and with depositaries. 
 
 (b) Authorities for and statements of transfer of funds | 3 years. 
 from one depositary to another. 
 
 (c) Periodical statements of working cash balances. .| 3 years. 
 
 32. Records of deposits with banks and others: 
 
 (a) Statements from depositaries of funds received, | 3 years. 
 disbursed, and transferred. 
 
 (6) Statements from banks of interest due on average | 3 years. 
 daily balances. 
 
 (c) Bank deposit books, and stubs, ledgers, or | 6 years. 
 records of checks. 
 
 (d) Copies of bank deposit slips....................-- 3 years. 
 
 (e) Bank credit slips and canceled checks........... 6 years. 
 
 (f) Correspondence and memoranda relating to the | 6 years. 
 stopping of payment of bank checks, and the 
 
 . issuance of duplicates. 
 33. Records of receipts and disbursements: 
 
 (a) Daily or other periodical statements of the receipt | 3 years. 
 pps mea gs of funds. (See note, item 
 43. 
 
 (6) Records or periodical statements of outstanding | 6 years. 
 vouchers, checks, drafts, etc., issued and not 
 presented. 
 
 (c) Cash remittance reports of superintendents and | 6 years. 
 agents. 
 
 (d) Voucher lists, showing mailing dates and to | 3 years. 
 whom sent. 
 
DESTRUCTION OF RECORDS, 
 
 15 
 
 
 
 34. 
 
 35. 
 
 41. 
 
 42. 
 
 43. 
 
 44. 
 
 45. 
 
 46. 
 47. 
 48. 
 
 49. 
 
 50. 
 51. 
 
 56. 
 
 Description of accounts, etc. 
 
 TREASURY—Ccontinued. 
 
 Agents’ balances: 
 Records of agents’ accounts showing working fund 
 debits and credits from various sources. 
 
 Field cashiers’ balances: 
 Reports of working fund balances in hands of field 
 cashiers. 
 ACCOUNTING—GENERAL. 
 Ledgers: 
 
 (a) General and auxiliary ledgers and indexes 
 thereto, except as provided for elsewhere in 
 these regulations. 
 
 (6) Balance sheets of general ledgers......-......-.-- 
 
 (c) Trial balance sheets of general and auxiliary 
 ledgers. 
 
 Journals: 
 General and auxiliary journals, except as provided 
 for elsewhere in these regulations. 
 Cashbooks: 
 a) General and auxiliary cashbooks...............-- 
 b) Adding-machine lists of figures assembled for 
 general and auxiliary cashbooks. 
 
 Note.—If any receipts or payments are entered in the aggregate 
 in the generalcash book and are detailed only on loose sheets, 
 such loose sheets constitute an auxiliary cash book when no 
 permanent record of the items thereon is made, except as pro- 
 vided for in item (0) above. 
 
 Journal entries: 
 
 General journal entries and supporting papers, 
 except as provided for elsewhere in these regula- 
 tions. 
 
 Insurance records: 
 
 (a) Schedules of fire .and other insurance; also 
 records of payment of premiumsand of amounts 
 recovered. 
 
 (O) einsurance polciosierss seuss st use Sa. beik 
 
 (c) Records of policies in force...........--.--.---- 
 
 (d) Letters and telegraphic reports of fire damages, 
 if not filed elsewhere. 
 
 Rents records: 
 
 Records of rents accrued receivable...............-- 
 Shop accounts: 
 
 Papers and records on shops accounting...........-- 
 Traveling accountants’ and auditors’ reports: 
 
 Reports of examinations, audits, and transfers by 
 special accountants and traveling auditors; and 
 supporting papers. 
 
 Verifications of assets: 
 Records pertaining to verification of treasurer’s 
 cash or securities. 
 Appropriations balances: 
 Records of unexpended appropriations. ..........-. 
 Collections records: i 
 Daily reports of transportation collections........... 
 
 ACCOUNTING—REVENUES. 
 
 Settlements records: el 
 Records of transportation revenues, summarizing 
 debits and credits arising from transportation set- 
 tlements and settlements with participating car- 
 riers. 
 
 Period to be retained. 
 
 3 years. 
 
 3 years. 
 
 Permanently, 
 
 Permanently. 
 Permanently. 
 
 Permanently, 
 
 Permanently, 
 Optional. 
 
 Permanently. 
 
 6 years. 
 
 Optional. 
 3 years after expiration. 
 Optional. 
 
 6 years. 
 
16 
 
 Description of accounts, etc. 
 
 ACCOUNTING—REVENUES—Continued. 
 
 57. Records of storage revenues: : i 
 (a) Monthly abstracts of production credits, runs, 
 and storage revenue. 
 (b) Daily reports of storage collections.............. 
 58. Records of revenue other than from ied Radeon 
 Records and registers summarizing settlements with 
 agents and others for revenue from telephone and 
 telegraph service, rents of buildings and other 
 property, and miscellaneous sources. 
 
 ACCOUNTING—EXPENDITURES. 
 
 61. Pay-roll records: ; 
 (a) Pay rolls and summaries. (See item 68.) ...---.. 
 (b) Applications and authorities for changes in pay 
 rolls. 
 Applications for pay-roll changes not authorized . 
 
 € 
 (3 Records and memoranda pertaining to deduc- 
 tions from pay rolls. 
 
 (e) Receipted pay rolls, receipted pay checks, re- 
 ceipted time tickets, certificates issued for 
 wages, discharge tickets, and other evidences of 
 payments for services rendered by employees. 
 (See items 32 c and 33 b.) 
 
 (f) Canceled pay checks drawn in favor of bearer in 
 payment of wages for which receipt is shown 
 on pay rolls or other records retained by car- 
 rier. 
 
 (g) Comparative or analytical statements of pay rolls. 
 
 (h) Receipts for pay rolls and pay checks forwarded 
 to agents and others for distribution. 
 
 62. Vouchers: 
 
 (a) Register of audited vouchers and indexes thereto. 
 
 o Paid and canceled vouchers, audit office copies 
 of vouchers, and supporting papers, except 
 claim papers provided for in item 82. 
 
 (c) Paid drafts, paid checks, and receipts for cash 
 paid out. (See item 68.) 
 
 (d) Credit vouchers covering entries concerning in- 
 vestment accounts. 
 
 (e) Files and lists of authorities for payments of 
 specific vouchers. 
 
 (f) Record or index of vouchers to be made, with 
 notations of dates of issue. 
 
 63. Distribution of labor expenditures: 
 
 Journals, ledgers, or other records showing the de- 
 tailed distribution of labor expenditures charged 
 to all accounts, including memoranda and memo- 
 randum recapitulation sheets. (Seenote, item 68.) 
 
 64. Assignments, attachments, and garnishments: 
 
 (a) Record of assignment, attachment, and garnish- 
 ment of employees’ salaries. 
 
 (b) Files containing assignments, attachments, gar- 
 nishments, notices of suits, notices of release, 
 and correspondence relating thereto. 
 
 65. Labor records: 
 
 Time books, time cards, and summaries of same, 
 time slips, overtime tickets, delayed time tickets, 
 work orders, job tickets, check rolls, and other pa- 
 pers pertaining to services of officers and employ- 
 ees. (See item 68.) 
 
 DESTRUCTION OF RECORDS. 
 
 Period to be retained. 
 
 2 years, 
 2 years, 
 
 6 years, 
 
 6 years, 
 3 years. 
 
 Optional. 
 Optional. 
 
 6 years, 
 
 Optional, 
 
 3 years. 
 Optional. 
 
 Permanently, 
 Permanently. 
 
 6 years. 
 Permanently. 
 3 years. 
 
 Optional. 
 
 6 years. 
 
 6 years, 
 
 6 years.” 
 
 3 years. 
 
DESTRUCTION OF RECORDS. 17 
 
 
 
 Description of accounts, etc. Period to be retained. 
 
 
 
 
 
 ACCOUNTING—EXPENDITURES—continued., 
 
 66. Distribution of expenditures for material and supplies: 
 
 Journals, ledgers, or other records and memoranda | 6 years, 
 showing the detailed distribution of expenditures 
 for material and supplies chargeable to all accounts, 
 including memorandum recapitulation sheets. 
 (See note, item 68.) 
 
 67. Bills collectible: 
 
 (a) Register of bills collectible (or accounts receiva- | Permanently. 
 ble bills) and indexes thereto. 
 
 (6) Audit office copies of bills rendered for transpor- | 6 years. 
 tation, oil shortage, materials and supplies 
 sold, work performed for other companies, and 
 charges incident thereto, etc. .(See item 68.) 
 
 68. Pipe-line property records: 
 
 (a) Records and memoranda of the cost or the inven- | Permanently. 
 tory value of pipe-line property. 
 
 (6) Records and memoranda pertaining to deprecia- | Permanently. 
 tion, retirements, and replacements of pipe- 
 line property. 
 
 (c) Analyses of construction record showing detailed | Permanently. 
 distribution of all expenditures made on account 
 of pipe-line property. 
 
 (d) Contracts and other agreements relating to the | Permanently, 
 construction, acquisition, or sale of pipe-line . 
 property. 
 
 (e) Records, reports, statements, and memoranda | 6 years. 
 showing the details of all debits and credits on 
 account of the cost of pipe-line property, such 
 as pay rolls, labor and material distribution 
 sheets, copies of individuals’ and companies’ 
 bills, time books, time tickets, work orders, 
 job tickets, check rolls, material requisitions, | ‘ 
 and similar records if full detailsare transcribed 
 into records covered by items (a) to (c) above. 
 
 (f) Records, reports, statements, and memoranda | Permanently. 
 showing the details of all debits and credits on 
 account of the cost of pipe-line property, such 
 as pay rolls, labor and material distribution 
 sheets, copies of individuals’ and companies’ 
 bills, time books, time tickets, work orders, 
 job tickets, check rolls, material requisitions, 
 and similar records if full details are not trans- 
 scribed into records covered by items (a) to (c) 
 above. 
 
 Note.—All accounts, records, and memoranda requisite for mak- 
 ing a complete analysis of the cost of pipe-line property 
 shall be retained permanently. If any of the accounts, 
 records, and memoranda elsewhere provided for in these 
 regulations are of this character, they shali be retained 
 
 permanenily, regardless of any lesser period of retention 
 assigned to thein. 
 
 69. Inventories: 
 (a) Inventory registers of pipe, boilers, pumps, office | Permanently, 
 furniture, wooden tanks, iron tanks, buildings, 
 highway equipment, electric-light plants, gas 
 and gasolene engines, oil engines, and vertical 
 steam engines. 
 (6) Authorities for formation of record books of pipe- | 6 years. 
 line property. 
 70. Relocation records: 
 Reports from superintendents regarding changes in | Permanently. 
 locations affecting inventory books. 
 
 87169°—15 3 
 
 
 
18 
 
 71. 
 
 72. 
 
 73. 
 
 74. 
 
 75. 
 
 76. 
 
 “ee 
 
 81. 
 
 82. 
 
 83. 
 
 84. 
 
 91. 
 
 DESTRUCTION OF RECORDS. 
 
 Description of accounts, etc. 
 
 ACCOUNTING—EXPENDITURES—continued. 
 
 Pipe-stock records: 
 Reports from superintendents showing receipts and 
 shipments of pipe. 
 Field pipe records: 
 Diagrams from field showing pipes laid and taken 
 
 up. 
 atta and authorities for expenditures: 
 
 (a) Estimates and special authorities for expendi- 
 tures for new lines, extensions, additions, and 
 betterments made. 
 
 (b) Detail records and memoranda used in prepara- 
 tion of estimates, if summarized in records 
 covered by item (a) above. 
 
 (c) Estimates, detail records, and memoranda for 
 expenditures not authorized. 
 
 Station records: 
 Station register books giving locations of stations 
 and kind of fuel used. 
 Mileage-book records: 
 Records of mileage books purchased for use of em- 
 ployees. 
 District expenses: 
 
 (a) District expense sheets, showing expenses by 
 foremen’s districts. 
 
 (b) Monthly district expenses showing detailed dis- 
 tribution to primary accounts. 
 
 (c) District expense summaries for yearshowing same 
 information as in item (6) above. 
 
 Requisitions: 
 Stationery requisition books.9). JJ. )2 22 uke fete eee 
 
 CLAIMS. 
 Claim registers: 
 
 Claim registers, card or book indexes, and other rec- 
 ords in connection with the recording of personal 
 injury, fire, and other claims presented against 
 carriers. 
 
 Claim papers: 
 
 All papers substantiating personal injury, fire, and 
 other claims, whether such papers are filed sepa- 
 rately or attached to vouchers. (See item 62 0.) 
 
 Records of fire and other damages to property of others: 
 
 Reports and statements regarding damages by fire or 
 otherwise to property of others, when not necessary 
 to support claims or vouchers. 
 
 Records of personal injuries: 
 
 Reports and statements regarding personal injuries, 
 
 when not necessary to support claims or vouchers. 
 
 TRAFFIC. 
 
 Tariffs and other rate authorities: 
 
 (a) Tariffs, classifications, division sheets, and 
 circulars in which the carrier is interested, 
 relative to the transportation of oil and oil 
 products, in the general files of the traffic or 
 other department in which the complete 
 official file is maintained. 
 
 (b) Tariffs, classifications, division sheets, and 
 circulars in other departments and at agencies, 
 if copies of the same issues of such tariffs, etc., 
 are preserved in the general files referred to 
 in (a) above. 
 
 
 
 
 
 
 
 
 
 Period to be retained. 
 
 3 years. 
 
 Permanently. 
 
 Permanently, 
 
 3 years. 
 
 Optional, 
 
 6 years. 
 
 1 year after refunds for 
 covers are received. 
 
 1 year. 
 
 6 years. 
 
 6 years. 
 
 1 year. 
 
 Permanently. 
 6 years after settlement 
 or rejection. 
 
 3 years. 
 
 3 years. 
 
 6 years after expiration 
 or cancellation. 
 
 May be destroyed at 
 option of carrier after 
 expiration or cancella- 
 tion. 
 
 s, 
 
DESTRUCTION OF RECORDS. 19 
 
 ———————————————— 
 Description of accounts, etc. Period to be retained. 
 
 -_—-————__—uwoeuum 
 
 
 
 TRAFFIC—continued, 
 
 91. Tariffs and other rate authorities—Continued. 
 
 (c) Authorities for the transportation of oil and oil | 6 years. 
 products free or at reduced rates, and sup- 
 porting papers. 
 
 92. Requests and receipts: 
 
 (a) Requests and receipts from agents and others | 6 years after cancella- 
 for tariffs, classifications, division sheets, and tion of tariff, etc. 
 circulars. 
 
 (b) Written requests on carrier from persons and | 6 years. 
 companies for quotations of rates and copies . 
 of carrier’s quotations. 
 
 93. Concurrences: 
 Copies of concurrences filed with the Interstate | 6 years after cancella- 
 
 Commerce Commission and with other regulat- tion. 
 
 ing bodies. 
 
 94. Correspondence: 
 Correspondence and working papers in connection | 6 years after cancella- 
 with the making of rates and compilation of tariffs, tion of tariff, etc. 
 classifications, division sheets, and circulars affect- 
 ing the transportation of oil and oil products. 
 
 
 
 PURCHASES AND STORES. 
 
 101. Material ledgers: 
 (a) Records of material and supplies on hand.-.... Permanently. 
 (b) Balance sheets of material and supplies re- | 3 years. 
 ceived, issued, and on hand at district store- 
 houses, shops, and other places. 
 (c) Monthly stock record of line pipe on hand at | Optional. 
 main stations and along main line. 
 102. Purchases and sales: 
 (a) Copies of orders for the purchase of materials | 6 years. 
 and supplies. 
 (b) Price records of purchases (file copies)..........) Permanently. 
 (c) Advices from individuals and companies | Optional. 
 acknowledging receipt of orders for materials 
 and supplies and notices of shipment. 
 (d) Bids and offers for the sale or purchase of ma- | 3 years. 
 terials and supplies. 
 (e) Contracts for the purchase or sale of materials | Permanently. 
 and supplies. 
 (f) Advices or requisitions from storekeepers and | 3 years. 
 others for the purchase of materials and sup- 
 lies. 
 (9) Bored DUSCTADHGUNIAUG nes sq tte cat em aula ale ont 3 years. 
 (h) Authorities for the sale of scrap and other mate- | 3 years. 
 rial and supplies. 
 (i) Bills for transportation charges on materials | Permanently. 
 and supplies. 
 103. Invoices: en : ‘ 
 (a) Lists or records of invoices transmitted to or | Optional. 
 from storekeepers. 
 (b) Invoices for materials and supplies purchased, | Permanently. 
 whether attached to vouchers or filed sepa- 
 rately (see item 626), and records of reports of 
 such invoices. , 
 (c) Receipts or delivery tickets issued for install- | Optional. 
 ments of material and supplies and subse- 
 quently surrendered to carrier with and in sup- 
 port of invoices or bills showing full informa- 
 tion. 
 
 
 
 J 
 
20 
 
 104. 
 
 105. 
 
 106. 
 
 107. 
 
 108. 
 
 121. 
 
 122. 
 
 123. 
 
 124. 
 
 125. 
 
 DESTRUCTION OF RECORDS. 
 
 Description of accounts, etc. 
 
 PURCHASES AND STORES—continued. 
 
 Materials and supplies received: 
 
 (a) Records or reports of materials and supplies re- 
 ceived. 
 
 (b) Records of inspecting and testing materials and 
 supplies. 
 
 (c) Records of materials and supplies released and 
 returned to stock. 
 
 Materials and supplies issued: 
 
 (a) Records and reports of materials and supplies 
 issued. 
 
 (b) Records and reports of materials and supplies 
 transferred from one department or district to 
 another. 
 
 (c) Requisitions and receipts for materials and sup- 
 plies issued, except as provided for in item 68. 
 
 (d) Price records of materials and supplies issued 
 (file copies). 
 
 Inventories of materials and supplies: 
 
 (a) General inventories of materials and supplies 
 on hand, with record of adjustments between 
 accounts. (See item 68.) 
 
 (b) Stock cards, inventory cards, and other detail 
 records pertaining to the taking of invento- 
 ries, if abstracted into records covered by (a) 
 above. 
 
 (c) Minor inventories of materials and supplies on 
 hand, if not used for adjustments. 
 
 Fuel: 
 
 (a) Reports and records of fuel delivered to stations. 
 
 (b) Records and untranscribed reports of fuel re- 
 ceived and issued. 
 
 (c) Daily reports of tue! on hand! 2 = ae ee 
 
 (d) Reports and records showing the detailed distri- 
 bution of expenditures for fuel chargeable to 
 all accounts. E 
 
 (e) Gas-meter records of gas purchased. ........... 
 
 (f) Records of gas-meter readings................-. 
 
 Manufactured stock: 
 
 (a) Shop orders or requisitions for the manufacture 
 of stock. 
 
 (6) Records and reports of manufactured stock..... 
 
 PRODUCTION. 
 Oil ledgers: 
 
 Record of credits to production accounts for oil 
 run from wells, and of charges to the same ac- 
 counts when oil is sold or transferred. 
 
 Oil journals: 
 
 Record of orders transferring oil from production 
 accounts to purchasers’ accounts; also of correc- 
 tions made in credits or debits to these accounts. 
 
 Division orders: 
 
 Directions to pipe-line company as to the division 
 
 of interest and as to whom oil should be credited. 
 Transfer orders: 
 
 Orders filed with the pipe-line company when 
 individuals, firms, or corporations desire to trans- 
 fer interests. 
 
 Purchase orders: 
 
 Orders used by corporations, firms, or individuals 
 
 to transfer their oil balances. 
 
 
 
 Period to be retained. 
 
 
 
 Permanently, 
 3 years. 
 
 6 years. 
 
 Permanently, 
 
 6 years. 
 
 1 year. 
 
 Permanently, 
 6 years. 
 
 1 year. 
 
 1 year. 
 
 6 years. 
 
 6 years. 
 Optional. 
 Permanently. 
 Permanently. 
 2 years. 
 
 3 years. 
 
 Permanently. 
 Permanently. 
 Permanently. 
 
 10- years. 
 
 10 years. 
 
 10 years. 
 
_ DESTRUCTION OF RECORDS. 21 
 
 LO an SEE Sh pL a Ne POD a A 
 Description of accounts, etc. Period to be retained. 
 
 
 
 PRODUCTION—continued. 
 
 126. Run sheets: 
 Agency records of the run of oil from the gauger’s | Permanently. 
 district prior to accounting by run clerks and 
 posting of runs in producers’ oil ledgers. 
 127. Run tickets: 
 Tickets showing measurements of oil run from pro- | 10 years. 
 ducers’ tanks into the pipe line. 
 128. Powers of attorney: 
 Powers of attorney authorizing the pipe-line com- | Permanently. 
 pany, as attorney in fact or agent, to transact : 
 business for the principal. 
 129. Credentials of corporation agents: 
 Resolutions of corporations, indicating the officers | Permanently. 
 duly authorized to transact business with the 
 ipe-line company. 
 130. Producers’ property registers: 
 (a) Records giving numbers of the producers’ | Permanently. 
 tanks, gaugers’ districts in which the tanks 
 are located, and names of owners. 
 (6) Producers’ farm and well record showing names | Permanently. 
 of farm and well, number of well, and num- 
 ber of tank. 
 131. Tank gauge tables: 
 Records of capacity of producers’ tanks, and of | 10 years. 
 divisions of well interests. 
 132. Probate records: 
 Certified copies of wills, affidavits, copies of decrees | Permanently. 
 of court, certified copies of appointments of ad- 
 ministrators, executors, and guardians. 
 133. Steam purchased records: 
 Records of amounts paid to producers for furnishing | 6 years. 
 steam to ue oil. 
 134. Freight records: 
 ffice memorandum of charges on producers’ oil | 2 years. 
 shipped by cars. 
 
 OVER AND SHORT. 
 
 151. Records of receipts, pumpings, and over and short: 
 (a) Journals of details of handling of oil, showing | 6 years, 
 daily receipts from runs and connecting pipe 
 lines, deliveries to other pipe lines and refin- 
 eries, pumpings to stations on company’s 
 lines, and over and short. 
 (b) Ledgers of totals showing each station’s pump- | 6 years. 
 ings and receipts, and over and short at each 
 station. 
 
 (c) Telegrams and other advices in connection with | 6 years. 
 
 handling over and short business. 
 152. Stock reports: 
 
 Daily reports from stations, giving stock in stock | 6 years. 
 tanks and fluid changes for certain periods; also | - 
 receipts from districts, other stations, and lines, 
 and receipts for pumpings to other stations and 
 lines and to refineries. 
 
 153. Gauge tables: 
 
 Gauge tables for stock tanks and refineries tanks | 6 years. 
 
 where oil deliveries are made. 
 154. Reports of runs: 
 
 Daily reports of runs, showing amount of oil run by | 6 years. 
 
 each district, with destinations. 
 155. Reports of refinery balances: 
 Daily reports of refinery balances. ..........--.--- 2 years. 
 
22 
 
 
 
 156. 
 157. 
 
 i A 
 
 172. 
 
 173. 
 
 174. 
 
 175. 
 
 176. 
 
 177. 
 
 LS: 
 
 179. 
 
 180. 
 
 181. 
 
 201. 
 
 DESTRUCTION OF RECORDS. 
 
 Description of accounts, etc. 
 
 
 
 OVER AND SHORT—Continued. 
 
 Oil stock records: 
 Daily records of stocks of oilin custody..........-- 
 Pumping reports: 
 Daily reports showing the amount of oil pumped by 
 each pumping station. 
 
 SHIPPING. 
 
 Shipping and oil records: 
 
 (a) Oil ledgers and journals summarizing debits 
 and credits of receipts and deliveries of petro- 
 leum and petroleum products upon which 
 transportation earnings are based. 
 
 (b) Memorandum books, showing totals of receipts, 
 deliveries, and transfers. 
 
 (c) Telegrams and other advices in connection with 
 handling of oil shipments. 
 
 Interline transportation settlements for through 
 pipeage: 
 
 Division of revenue, abstracts, statements of dif- 
 ferences, correction accounts, summaries, and 
 accounts current pertaining to the settlements of 
 interline transportation with participating car- 
 riers. 
 
 Tenders of shipment: 
 
 Tenders of 011 made to pipe-line carriers for shipment 
 
 to various points. 
 Initial shipment notices: 
 
 Notices of tenders of shipment from initial lines 
 advising issuance of tenders of shipment, ship- 
 ping order number, tariff number, amount and 
 grade of oil, name of consignee and destination, 
 name of consignor, date issued, etc. 
 
 Shipping order records: 
 
 Daily records of oil shipments passing through the 
 
 carrier’s lines. 
 Oil shortage records: 
 
 Records of oil shortages on oil moving on tenders of 
 shipment. 
 
 Completed shipment notices: 
 
 Advices to initial and other lines, giving amounts of 
 oil on completed tender of shipment and oil 
 shortage. 
 
 Delivery reports: 
 
 Reports furnished accounting department when 
 tenders of shipment are finished, showing amount 
 of oil delivered, oil shortage, etc. 
 
 Recapitulations: 
 
 Monthly reports giving totals of receipts, deliveries, 
 and over and short, 
 
 Receipts: 
 
 Receipts given ‘to shippers for oil received from 
 them by initial line on tender of shipment. 
 
 Delivery receipt tickets: 
 
 Receipts given by consignee for oil received by him 
 daily. 
 
 FIELD OPERATIONS. 
 
 Records of runs by districts: 
 Records of daily runs by gravity and daily runs by 
 steam in each gauger’s district, and of total runs 
 
 in each gauger’s district. 
 
 
 
 Period to be retained. 
 
 6 years. 
 
 6 years. 
 
 6 years. 
 
 6 years. 
 
 6 years. 
 
 6 years. 
 
 6 years. 
 
 6 years, 
 
 6 years. 
 
 2 years. 
 
 of 
 
202. 
 203. 
 
 204. 
 205. 
 
 206. 
 207. 
 
 ~ 208. 
 
 209. 
 
 210. 
 
 211. 
 
 212. 
 213. 
 
 214. 
 215. 
 
 216. 
 217. 
 
 218. 
 219. 
 220. 
 
 221. 
 
 DESTRUCTION OF RECORDS, 
 
 Description of accounts, etc. 
 
 FIELD OPERATIONS—continued. 
 
 Seals records: 
 
 Records of seals used on stopcocks of producers’ 
 
 tanks by gaugers. 
 Records of bills: 
 Reports of bills paid and unpaid by superintend- 
 ents and agents. 
 Tool records: 
 Records of tools assigned to district superintendents. 
 Tank number registers: 
 
 Records of tank numbers given gaugers for pro- 
 
 ducers’ tanks in field. 
 Orders to engineers and gaugers: 
 
 Duplicates of orders to engineers at pump stations 
 
 and delivery men for refinery deliveries. 
 Reports of shipments and deliveries: 
 
 Reports of daily shipments and deliveries of pe- 
 
 troleum and petroleum products by pipe line. 
 Records of runs by foremen: 
 
 Statements of amount of oil run in foremen’s dis- 
 tricts, covering the amount of oil pumped and 
 steam furnished by producers and the percentage 
 of same. 
 
 Steam earnings records: 
 
 Statements of steam earnings by producers in each 
 foreman’s district. 
 
 Statement of gauger’s runs and errors: 
 
 Statements of number of runs, errors, amount run 
 by gravity and steam, average per run and num- 
 ber of wells in each gauger’s district, and gross 
 amount of oil run in each foreman’s district. 
 
 Comparative field statements: 
 Comparisons of the current month’s business, show- 
 ing increases or decreases. 
 Engineers’ reports: 
 Record of workings of oil line pumps.............- 
 Jobs records: 
 Job number record, covering field work, such as 
 stringing small lines, moving small pumps, etc. 
 Mileage reports: 
 Daily reports of mileage used by employees........ 
 Wage orders: 
 
 Orders from employees to pay board bills out of 
 
 wages due them. 
 Keys records: 
 
 Records of keys held by employees and receipts for 
 
 same. 
 Relocation records: 
 Diagrams for map changes to record pipe lines laid 
 and taken up. 
 Tank measurement records: 
 Tank strapping reports of tank measurements..... 
 Break records: 
 Reports of broken lines and oil lost............---- 
 Well and tank reports: 
 
 (a) Gaugers’ reports of wells and tanks connected 
 
 and disconnected during month. 
 
 ‘(b) Monthly reports by gaugers to agent’s office..... 
 
 (c) Yearly report of wells and tanks connected with 
 
 lines. 
 Weekly field reports: : 
 
 Reports covering changes in locations, purchases, 
 sales, or abandonment of property or material. 
 
 
 
 Period to be retained, 
 
 2 years. 
 
 3 years. 
 
 2 years. 
 
 2 years, 
 
 2 years. 
 
 2 years. 
 
 2 years. 
 
 2 years. 
 
 2 years. 
 
 2 years. 
 
 1 year. 
 
 6 years. 
 
 2 years. 
 
 6 years. 
 
 6 years. 
 
 2 years. 
 2 years. 
 
 2 years. 
 
 23 
 
24 
 
 DESTRUCTION OF RECORDS. 
 
 
 
 222. 
 
 220. 
 224, 
 225. 
 226. 
 221, 
 228. 
 229. 
 230. 
 
 251. 
 
 252. 
 
 203. 
 
 254. 
 
 255. 
 
 256. 
 
 207. 
 
 258. 
 
 209. 
 
 260. 
 
 Description of accounts, etc. 
 
 
 
 FIELD OPERATIONS—continued. 
 
 Maps: 
 
 Disuiat maps showing lines connected to producers’ 
 tanks, location of pumping stations, and locations 
 of working tanks used in connection with same. 
 
 Fuel reports: 
 
 Monthly and daily reports of fuel used at stations. - 
 Gauge records: 
 
 Reports of hourly gauge of tanks at stations........ 
 Pressure records: 
 ‘Pressure recording gauge of line pressures......... 
 Gas-purchase records: ; 
 
 Charts of gas purchased from producers in field... . . 
 Field cashiers’ records: 
 
 Cashbooks and journals. ....- HOS 2 Ee aes ea) 
 Scraper records: 
 
 Records of scrapers run through lines. ............ 
 Bills of lading: 
 
 Bills of lading of other carriers.-¢<.,. 1530 a. bee 
 Coils records: 
 
 Steam coil records of coils placed in producers’ 
 tanks. 
 
 TELEGRAPH AND TELEPHONE, 
 
 Ledgers and journals: 
 
 Department ledgers and journals covering construc- 
 tion and reconstruction of telegraph and tele- 
 phone lines. 
 
 Inventories of property and lines: 
 
 Records and memoranda of the cost or the inven- 
 
 tory value of telegraph and telephone property. 
 Construction records: 
 
 Records relating to the construction of telegraph 
 and telephone lines, showing details for ledgers 
 and journals. 
 
 Material records: 
 
 (a) Records of material ordered _..s..2...-:..-....- 
 
 (b) Orders on others for material and records of re- 
 
 ceipt. 
 
 (c) Reports of material used in construction, show- 
 
 ing details for item 253. 
 Expense records: : 
 
 Telegraph and telephone expense records showing 
 distribution by accounts. 
 
 Licenses and agreements: 
 (a) Pole licenses for wire attachments............. 
 
 (5): Pole licenses.for pole rentals. 37.) eh ween ck 
 
 (c) Wire agreements with other parties for use of 
 lines. 
 Wire reports: 
 (a) Yearly reports of foreign wires on poles owned.. 
 (6) Yearly reports of owned wires on foreign poles. . 
 Reports of messages sent and received: 
 (a) Monthly reports of number of messages sent and 
 received. 
 (b) Tallies of messages sent and received........... 
 Linemen’s reports: 
 Monthly and daily reports of telegraph and tele- 
 phone linemen giving detail of work done. 
 Electric plant reports: 
 Reports of electric-light plants at pump stations. 
 
 
 
 Period to be retained. 
 
 Permanently, 
 
 3 years. 
 1 year. 
 1 year. 
 6 years. 
 6 years. 
 1 year. 
 6 years. 
 
 3 years. 
 
 Permanently. 
 
 Permanently. 
 
 Permanently. 
 
 6 years. 
 3 years. 
 
 3 years. 
 Permanently. 
 
 2 years after expiration of 
 contract. 
 
 2 years after expiration of 
 contract. 
 
 2 years after expiration of 
 contract, 
 
 1 year. 
 1 year. 
 
 1 year. 
 1 year. 
 
 1 year. 
 
 6 years, 
 
DESTRUCTION OF RECORDS, 
 
 25 
 
 ——— eee 
 
 
 
 301. 
 
 302. 
 
 303. 
 
 304. 
 
 305. 
 
 306. 
 
 307. 
 
 308. 
 
 Description of accounts, etc. 
 
 TANKAGE, 
 
 . Tank registers: 
 
 Iron tank registers showing tank number, location, 
 capacity, ownership, etc. 
 
 . Invoices: 
 
 Lists of invoices received by tankage department. . 
 
 . Tank records: 
 
 Reports of tanks uncompleted.....................- 
 
 . Car records: 
 
 a) Records of carload shipments................... 
 ) Records and notices of less-than-carload ship- 
 ments. 
 
 . Tool records: 
 
 Records of tools tr Wiehe let eh APE hs aia 4 
 
 . Material records: 
 
 Notices of shipments and receipts of material... ... 
 
 . Repairs records: 
 
 Record of repairs on tanks and charges for tanks 
 fitted, built, and cut down. 
 
 . Inspection records: 
 
 (a) Tankage inspection reports showing time in- 
 spected, total fluid, sediment, free water, etc. 
 (b) Inspectors’ reports of condition of property... ..- 
 
 STATISTICS, 
 
 Reports to Interstate Commerce Commission and other 
 regulating bodies: 
 
 (a) Annual financial, operating, and statistical re- 
 ports (file copies), and supporting papers. 
 
 (b) Monthly reports of operating revenues and ex- 
 penses (file copies), and supporting papers. 
 
 (c) Reports to regulating bodies regarding expendi- 
 tures of proceeds from sale of authorized se- 
 curities (file copies), and supporting papers. 
 
 Norte.—The supporting papers referred to in item 301 are those 
 requisite tosupport the reports named, and not elsewhere pro- 
 vided for in theseregulations. If figures forsuch reports are as- 
 sembled on memorandum sheets, such sheets constitute a part 
 of the supporting papers and shall be retained accordingly. 
 
 Reports to stockholders: 
 
 Annual reports or statements to stockholders (file 
 copies). 
 
 Periodical financial statements: 
 
 (a) Monthly or other periodical statements of gen- 
 eral balance sheet, income, and profit-and-loss 
 accounts, comparative or otherwise. 
 
 (b) Monthly or other periodical statements of reve- 
 nues and expenses, comparative or otherwise, 
 and analyses of increases and decreases. 
 
 Boiler inspection reports: 
 
 Periodical boiler inspection and repair reports, and 
 supporting papers. 
 
 iaienienita of oil handled: 
 
 Monthly or other periodical statements of oil han- 
 dled, by barrels. 
 
 Miscellaneous: 
 
 Miscellaneous statistical reports, statements, and 
 summaries not otherwise provided for herein 
 and not entering the accounts of the company. 
 
 Working papers or records: 
 
 Assembled figures for records covered by items 303 
 to 306. 
 
 Inspection records: é 
 
 (a) Daily report of oil inspection.....-....-..---- ei 
 
 (b) Periodical report of inspection of contents of oil 
 tanks. 
 
 Period to be retained. 
 
 
 
 Permanently, 
 
 6 years, 
 6 years. 
 6 years, 
 
 6 years, . 
 
 2 years. 
 2 years. 
 
 6 years. 
 
 2 years. 
 
 2 years. 
 
 Permanently. 
 1 year after current year. 
 
 Permanently. 
 
 Permanently. 
 Permanently. 
 
 Permanently. 
 
 1 year after current year. 
 6 years. 
 
 3 years. 
 
°6 DESTRUCTION OF RECORDS. 
 
 
 
 Description of accounts, etc. 
 
 STATISTICS—continued. 
 
 309. Estimated revenues and expenses: 
 
 Monthly or periodical statements of estimated or 
 approximate revenues and expenses, when not 
 used as bases for crediting or charging the ac- 
 counts. 
 
 310. Tabulating cards: 
 
 Tabulating cards used in the compilation of statis- 
 tics and other data, when the results are tran- 
 scribed to other records covered by these regula- 
 tions. 
 
 MISCELLANEOUS. 
 
 321. Engineering records: 
 
 Maps, profiles, plans, specifications, estimates of 
 work, records of engineering studies, and similar 
 records pertaining to extension, addition, and 
 betterment projects which have been put into 
 execution. 
 
 322. Duplicate accounts, records, and memoranda: 
 
 Duplicates of accounts, records, and memoranda 
 listed in these regulations, when they are not pro- 
 vided for otherwise and when they contain no 
 information other than that shown on the originals. 
 
 323. Records of employees: 
 
 (a) Applications for employment, reports and cer- 
 tificates of examinations, efficiency tests, and 
 similar records pertaining to employees. 
 
 (b) Service records, and matter pertaining to pen- 
 sion records. 
 
 (c) Applications for employment and replies thereto 
 not resulting in employment of applicant. 
 
 324. Instructions to superintendents, agents, and others: 
 
 (a) Books and circulars of instructions to agents 
 and others in the general file of the depart- 
 ment in which the complete official file is 
 maintained. 
 
 (b) Surplus copies of books and circulars of in- 
 structions and copies in other departments 
 and at agencies, if copies of the same issues 
 are preserved in the general file referred to in 
 item (a) above. 
 
 325. Data relating to destruction of records: 
 
 Written authorities and certificates of destruction 
 of accounts, records, and memoranda required by 
 public authorities. 
 
 326. Correspondence: 
 
 (a) Correspondence and records thereof relating to 
 
 subjects listed in items 1 to 325, inclusive. 
 
 (b) Operators’ copies of telegrams, including relay 
 copies, if the original or other copies of such 
 messages are retained, as provided for in item 
 (a) above. 
 
 (c) Stenographers’ notebooks and phonograph 
 and other mechanical device records, if tran- 
 scripts thereof are retained as provided for in 
 item (a) above. 
 
 (d) Extra copies of letters, etc., used for tracing or 
 following up correspondence, or for other pur- 
 poses, if original or other copies are retained 
 as provided for in item (a) above. 
 
 Period to be retained. 
 
 | Optional, 
 
 1 year. 
 
 Permanently. 
 
 May be destroyed at op- 
 tion of carrier. (See 
 paragraph 16.) 
 
 1 year. 
 
 6 years. 
 
 Optional. 
 
 6 years after expiration 
 or cancellation. 
 
 Optional, 
 
 Permanently. 
 
 For period prescribed for 
 the records to which 
 the correspondence re- 
 lates. 
 
 Optional. 
 
 Optional. 
 
 Optional. 
 
 
 
 ” 
 
«& 
 
 APPENDIX. 
 
 The following forms are suggested for the use of carriers, but any 
 other forms may be used provided they show the pefecriation required 
 by the regulations: 
 
 (A) Form of resolution of board of directors designating an officer to have general 
 
 supervision of the destruction of accounts, records, and memoranda. (See par. 2, a, 
 of the regulations. ) 
 
 Excerpt from minutes of the meeting of the Board: of Directors of 2-4. 2..<7caenae 
 Company, held at A Offline Enh So 12 pete Uae Gt RN MRA oe on 
 
 (Title of officer or name and title.) 
 
 _ be, and he is hereby, designated as the officer of this company, to have general super- 
 
 vision of the destruction of accounts, records, and memoranda in accordance with the 
 Regulations to Govern the Destruction of Records of Carriers by Pipe Lines, effective 
 on July 1, 1915, issued by the Interstate Commerce Commission.”’ 
 
 I.hereby certify that the above is a true and correct copy. 
 
 (Title.) 
 
 (B) Form of resolution of board of directors designating an officer to have super- 
 vision of the destruction of certain accounts, records, and memoranda. (See par. 2, b, 
 
 - of the regulations. ) 
 
 Excerpt from minutes of the meeting of the Board of Directors of the........--.-.... 
 Sma pan ye DEG we 11s: OMICEIG . 5. ote te ees SD Cie cara Gee: 
 Serer LD 1th Geen ee eae ee CeCe a hs he cao enee wcie eho wae 
 (Title of officer or name and title.) 
 be, and he is hereby, designated as the officer having supervision of the aeccncaon 
 of the accounts, records, and memoranda named below, the destruction of which is 
 permitted by the Regulations to Govern the Destruction of Records of Carriers by 
 Pipe Lines, effective on July 1, 1915, issued by the Interstate Commerce Commission.” 
 
 Item No. in I. C. C., 
 
 Form No. Description. Period. Regulations. 
 
 eocceeeee #222 0¢28 0822222780 82 eee2e2e22e2e8 2 ese eee ee 8 =6—ltl et ee tt tee ee ee ee 000lUmll CM Ot ee ee ee ee ee ee 
 
 ‘Ce nhe a oe ww an cee le ew Meele sea sae et ewes vie wae se) es @emsasieisase es 446 '@e eeu eeevtaseanesies 
 
 Serer eer eee ee tee ee ee tee wee ewe eee eee eee 
 
 ieee rida ant. cee 
 e@ecrcee eaonry LOLs 
 
28 DESTRUCTION OF RECORDS. 
 
 (C) Form of resolution of board of directors naming a committee for the destruc- 
 tion of canceled bonds, interest coupons, etc. (See par. 11 of the regulations.) 
 
 Excerpt from minutes of the meeting of the Board of Directors of the.............- 
 yar A Company, held: at ite‘ office in 22. -.- os Son 7... 2 ey eee 
 
 ‘‘ Resolved, That pursuant to the Regulations to Govern the Destruction of Records 
 of Carriers by Pipe Lines, effective on July 1, 1915, issued by the Interstate Commerce 
 Commission, the Board: designates! -soac-p esteem ne ee SS eer eee arate 
 
 (Titles of such persons, or names and titles.) 
 
 to be a committee to act in conjunction with the representatives of the trustees in 
 the destruction Of: i... oo 585 os nities ee piece oye en 
 
 ws eceneeewaneenenaneeececaneceecenrewecec esteem enan es twee e sete n ese wwe zeoerseznecseseseneececeseaereseuased 
 ~ ceo seeececerececertr eee eee eee eee eee eee wee ee ec ee eee eee ee ee eee eee eee ewe e eee cece ec eases ces cece se ce 
 ese eee eer ee eee eee ee eee eee eee eee ec e eee eee eee reece eee ee see ee see eee eee eee eee eee ee eeecece 
 Was mM elclew bis ls 6 6 as elelie eis (6 6 eta, S ape a a eo ehe "els wile oe vore te leis te tat et erate ial stiat a Menteniiantachicat iat rat, ole ex res ioe eather ests nen ea ee 
 eee oe sebBonaeeeneeeseteoeee se eeceesseeensesceneeseecase2eesees se eae eeeoacunaSbeeeresice aes see 
 
 eee ee ene eee eee eer es eee eee ee eee eee eee eee eee eee eee eee eee eee eee eee see ecewe eee eee eee eee 
 
 (List of and description of documents to be destroyed.) 
 I hereby certify that the above is a true and correct copy. 
 
 e@eeereceereercsceceeecer creer eceseecececes cee 
 
 (Title.) 
 
 (D) Form of written authority for the destruction of certain accounts, records, and 
 memoranda. (See par. 6, a, of the regulations.) 
 
 bie «A tats ieee ee 191. 
 9 ee 
 In conformity with the authority conferred upon me by the Board of Directors, 
 I hereby authorize and direct 
 
 (Name and title or occupation.) 
 aR er to destroy the accounts, records, and memoranda of this company 
 described below: 
 
 Form No. Description. Period. pa phen rr as i 
 
 SSO O28) 9 1S SOS OH.) (OLS) Oe Se SK e lm OF OTR S) See ee ela bie ie Wie ole ey. oa ep) a) fs) wate al ey el mr ata winnlal ater etal & teh otis 
 eeeeeeeececsave 
 
 Hees ee ecacseiscsansenceuveteca@iesenanwaeacan 
 
 (Title.) 
 
 x) 
 
DESTRUCTION OF RECORDS. 99 
 
 (E) Form of combined application, authority, and certificate of destruction of 
 certain accounts, records, and memoranda. 
 
 SCHEDULE OF RECORDS FOR DESTRUCTION. 
 
 
 
 
 
 
 
 D f d 
 Form | Package ate of recor Item No 
 Description of records. arbor, | Olas Location LC 
 number : 
 From— To— order 
 Penerony make application. for authority for. .o. 22 3-62 ce ewe iss ener eee ee deals 
 
 (Name of person or persons to destroy record.) 
 to destroy the records described on the previous sheets, and I certify that such 
 action will be in strict conformity with the order of the Interstate Commerce 
 Commission, of June 28, 1915, effective July 1, 1915. 
 
 (Name of person in immediate charge of 
 records.) 
 
 (Official title.) 
 
 Approved: 
 Se (Name of supervising officer.) 
 it ee (Tiley: Aaa ee 
 Ee oie ee Claaa ee tie inlet, 
 Dem ReBPOCEIO Ly Aol Ward LO mie es hac te a awe de tbe ver eeecre ter eer ks sic 
 (Name of officer having supervision “of destruction. ) 
 “"""" (Name of supervising officer.) 
 ppeehavteeytietal title) 9 
 A Te Cee aves cma ker: 
 St ARTS SEG Fi era aaa ti ie ars re en ae ae a RR , of the records described 
 
 (Name of person or persons to destroy records.) 
 on the previous sheets is hereby authorized. 
 
 cece esee eee eee eee eee eee eee see eee ee Oe 
 
 (Name of officer having supervision of 
 destruction.) 
 
 (Official title.) 
 
 4, I hereby certify that the records described in the foregoing sheets have been de- 
 REPOMEOLD Vie 2 cas 6 = , and that no other records were destroyed therewith. 
 
 (Name of person or persons destroying 
 records.) 
 
 ee ee ee er eee 
 
30 DESTRUCTION OF RECORDS. 
 
 (F) Form of written authority of continuing effect for the destruction of accounts, 
 records, and memoranda. (See par. 6, b, of the regulations.) . . 
 
 In conformity with the authority conferred upon me by the Board of Directors, 
 I: hereby authorize and’ direct. 2Jbsc.2ch SU te ne oe 
 
 (Name and title or occupation.) 
 accounts, records, and memoranda of this company in his custody, the destruction of 
 which is permitted by the Regulations to Govern the Destruction of Records of Car- 
 riers by Pipe Lines, effective on July 1, 1915, issued by the Interstate Commerce Com- 
 mission. 
 
 eecereececaeeecezecercecsseeeeceesee ee e288 
 
 (Title.) 
 
 _.(G) Form of certificate of destruction. (See par. 9, a, of the regulations.) 
 
 TH6- ies Ree es Company, 
 
 Dear Sir: I hereby certify that I have this day destroyed the accounts, records, 
 and memoranda listed below, pursuant to your authority dated.................... 
 191... I further certify iat no accounts, records, or memoranda other than those —_ 
 Sark have been destroyed therewith. 
 
 Form No. Description. Period. 
 
 Item No. in I. C. C. 
 Regulations. 
 
 a ra i 
 
 Yours truly, 
 
 (Title or occupation.) 
 
 ® 
 
« 
 
 a 
 
 » 
 
 ¥ 
 
 INDEX TO RECORDS. 
 
 
 
 Abandonments of property or material, 221. 
 
 Abstracts; of land titles, 21a; of production credits, 
 Tuns, and storage revenue, 57a; of settlement 
 records, 172. 
 
 Accountants’ reports, 48. 
 
 Aceounting records classified; general, 41-51; rev- 
 enue, 56-58; expenditure, 61-77. 
 
 Acquisition of property, agreements relating to, 68d. 
 
 Adding-machine lists of cashbook figures, 43b. 
 
 Additions; estimates and authorities, 73a; engineer- 
 ing records, 321. 
 
 Adjustments of materials and supplies accounts, 
 
 — -106a. 
 
 Administrative records classified, 1-10. 
 
 Administrators, appointments of, 132. 
 
 Advices; as to orders placed by company, 102c; as 
 to supplies asked by storekeepers and others, 102/; 
 as to over and short business, 151c; as to oil ship- 
 ments by carrier, 171c; as to oil shipments by ini- 
 tial lines, 174. (See also Correspondence, Notices, 
 Telegrams.) 
 
 Affidavits in probate matters, 132. 
 
 Agency offices; traffic authorities at, 91b; record of 
 oil runs, 126; gaugers’ reports to, 220); instruc- 
 tions at, 3240. 
 
 Agents; cash reports, 33c; working fund balances, 
 34; settlements with, 58; receipts from, 61h, 92a; 
 requests from, 92a; reports of bills handled, 203; 
 instructions to, 324. 
 
 Agents (of others), credentials of, 129. 
 
 Agreements; in general, 8; as to right of way and 
 lands, 21d; as to pipe-line crossings, 22b; as to 
 construction, acquisition, or sale of property, 68d; 
 as to use of telegraph and telephone property, 256. 
 (See also Contracts.) 
 
 Allotment of securities, 3i, 4e. 
 
 Alterations; of telegraph and telephone lines, 251; 
 of tanks, 287. 
 
 Appeals from assessments, 23. 
 
 Applications; to regulating bodies, 10; for license to 
 cross public or private property, 22a; for pay-roll 
 changes, 61), c; for employment, 323a, c. (See 
 also Requests, Requisitions.) 
 
 Appropriations unexpended, 50. 
 
 Assessment notices and appeals, 23. 
 
 Assets, verifications of, 49. 
 
 Assignments of employees’ pay, 64. 
 
 Atlases. (See Maps.) 
 
 Attachments of employees’ pay, 64. 
 
 Attachments of wires to poles, 256, 257. 
 
 Audit office records; of vouchers, 620, of bills, 670. 
 
 Audited vouchers, 62a. 
 
 Auditors’ reports, 48. 
 
 Authorities; for security issues, 10; for transfer of 
 funds, 31b; for pay-roll changes, 610; lists of, 62e; 
 for record of pipe-line property, 690; for property 
 
 ‘expenditures, 73a; for transportation rates, 91; 
 for free transportation, 91c; for sale of material 
 and scrap, 102h; for destruction of records, 325. 
 
 Auxiliary account books; ledgers, 41a; journals, 42; 
 
 cashbooks, 43, 48 note. 
 
 Balance-sheet accounts, statements of, 303a. 
 
 Balance sheets; of ledger accounts, 41b, c; of mate- 
 rials and supplies, 1010. 
 
 Balance statements; of treasury funds and deposits, 
 31a, c; from banks, 32b; of working funds, 34, 35 
 of appropriations, 50; of oil at refineries, 155. 
 
 Bank deposits, 31, 32. 
 
 Betterments; estimates and authorities, 73a; engi- 
 neering records, 321. 
 
 Bids and offers for materials and supplies, 102d. 
 
 Bills; collectible, 67; relating to property invest- 
 ment, 68e,f; handled by superintendents and 
 agents, 203. 
 
 Bills of lading issued by others, 229. 
 
 Bills of sale of securities, 3f, 4c. 
 
 Board bill orders by employees, 215. 
 
 Boilers; inventory registers, 69a; inspection and 
 repair reports, 304. 
 
 Bonds; issues and transfers, 4, 10; interest coupons, 
 4d, 6; retirements, 6. (See also Fidelity bonds, 
 Securities.) 
 
 Bonuses for right of way, 26. 
 
 Break records, 219. 
 
 Buildings; rent revenue from, 58; inventory registers 
 of, 69a. 
 
 Canal crossings, agreements for, 22b. 
 
 Canceled issues; of securities, 6; of bank checks, 32e, 
 61f; of vouchers, 62b. 
 
 Capacities of tanks, 131, 281. 
 
 Capital stock; records, 3,5, 6; authorities for issue, 
 10. 
 
 Car shipments; charges payable on, 134; shipment 
 records, 284. 
 
 Card records; for stockholders’ signatures, 3c; for 
 contracts and agreements, 8a; for recording labor, 
 65; for claims, 81; for materials and supplies, 1060; 
 for tabulating, 310. 
 
 Carload shipments. (See Car.) 
 
 Cash; treasury balances, 31a, c, 49; superintendents’ 
 and agents’ reports, 33c; receipts for payments 
 of, 62c. 
 
 Cashbooks; general and auxiliary, 43, 43 note; of 
 field cashiers, 227. 
 
 Cashiers, field; balances, 35; cashbooks and journals, 
 227. 
 
 Certificates; stock, 3b, g, 6; receiver’s, 6; temporary, 
 6; issued for wages, 61e; of employees’ examina- 
 tions, 323a; of destruction of records, 325. 
 
 Changes. (See Alterations, Relocations.) 
 
 Charts of gas purchased, 226. 
 
 Check rolls, 65, 68¢, f. 
 
 Checks; issued, 32c, f; canceled, 32e, f, 61f; outstand- 
 ing, 33); paid, 61e, 62c; receipts for, 61h. 
 
 Cipher books, 2. 
 
 Circulars; relative to rates, 9la,b; requests and 
 receipts for, 92a; preparation data, 94; of instruc- 
 tions, 324. 
 
 Claims records, 81, 82. 
 
 Classifications for rates; copies, 91a, 6; requests and 
 receipts for, 92a; preparation data, 94. 
 
 31 
 
32, INDEX TO 
 
 Coal contracts, 8b. (See also Fuel.) 
 
 Code books, 2. 
 
 Coils placed in producers’ tanks, 230. 
 
 Collections; transportation, 51; storage, 57. 
 
 Concurrences in rates, 93. 
 
 Connections; reports on, 220a, c; maps of, 222. 
 
 Construction; analyses of expenditures, 68c; con- 
 tracts for, 68d; detail records, 68¢, f, 68 note; esti- 
 mates and authorities for, 73; of telegraph and 
 telephone lines, 251, 253, 254c; engineering records, 
 321. 
 
 Contracts; in general, 8; relative to right of way and 
 lands, 21d; relative to construction, acquisition, 
 and sale of property, 68d; for purchase or sale of 
 materials and supplies, 102e. 
 
 Corrections; of production and purchasers’ accounts, 
 122; of interline settlements, 172. 
 
 Correspondence; on capital stock transfers, 3f ; on 
 bond transfers, 4c; on bank check stops and du- 
 plications, 32f; on fire damages, 45d; on suits 
 affecting pay due employees, 645; on rates and 
 rate authorities, 94; in general, 326. (See also 
 Advices, Notices.) 
 
 Coupons, bond, 4d, f, 6. 
 
 Court decrees in probate cases, 132. 
 
 Credentials of corporation agents, 129. 
 
 Crossings, pipe-line; licenses for, 22a; agreements 
 for, 22b; records of, 26. 
 
 Damages; receipts for and releases of, 24a; to car- 
 rier’s property, 26; to property of others, 83. 
 
 Debt. (See Bonds, Securities.) 
 
 Decrees of court in probate cases, 132. 
 
 Deductions from pay rolls, 61d. 
 
 Deeds of land, 21a. 
 
 Delayed-time tickets, 65. 
 
 Deliveries (material) to carrier; of stores stock, 103c; 
 of station fuel, 107a; for telegraph purposes, 254); 
 for tankage purposes, 286. 
 
 Deliveries (oil) by carrier; book records, 15la, 171; 
 advices of, 177; reports covering, 178, 179, 207; re- 
 ceipts for, 181. 
 
 Deliveries (oil) to carrier; run records, 126, 127; 
 stock records, 152; advices on, 177; receipts for, 
 180. 
 
 Delivery orders for refinery deliveries, 206. 
 
 Delivery tickets; for materials and supplies, 103c; 
 for oil, 181. 
 
 Deposits, bank, 31, 32. 
 
 Depreciation of pipe-line property, 68. 
 
 Destruction of records, data relating to, 325. 
 
 Diagrams for map bases, 217. 
 
 Differences on interline settlements, 172. 
 
 Directors’ minutes, 1. 
 
 Disbursements by treasurer, 32a, 33a. 
 Expenditures.) 
 
 Discharge tickets, 61e. 
 
 Disconnections of wells and tanks, 220a. 
 
 Distribution of expenditures; for labor, 63; for ma- 
 terials and supplies, 66; for construction, 68c, e, f: 
 of districts, 76b, c; for fuel, 107d; for telegraph and 
 telephone, 255. 
 
 District data; expenses, 76; material balance sheets 
 for, 101b; oil stocks, 126, 152; oil runs, 154. 201, 208, 
 210; tank properties, 130a; tool outfits, 204; steam 
 earnings, 209; well properties, 210; maps, 222. 
 
 (See also 
 
 RECORDS. 
 
 Dividends; transfers of, 3¢; payment lists, 3h. 
 
 Division of interest; orders for, 123; records of, 131. 
 
 Division of revenue, settlements for, 172. 
 
 Division sheets; copies, 91a, b; requests and receipts 
 for, 92a; preparation data, 94. 
 
 Drafts; outstanding, 33b; paid, 62c. 
 
 Duplicates; of orders to employees, 206; of records 
 
 in general, 322. 
 Duplication of bank checks, correspondence on, 32/. 
 Dwellings, leases of, 8d. 
 
 Efficiency tests of employees, 323a. 
 
 Electric-light plants; inventory registers of, 69a; re- 
 ports of, 260. 
 
 Employees; fidelity bonds, 9; pay rolls, 61; salary 
 assignments, attachments, and garnishments, 64; 
 time records, 65; mileage book records, 75; mile- 
 age records, 214; wage orders for board bills, 215; 
 keys records, 216; applications for employment, 
 323a, c; service records, 3230. 
 
 Engineering records, 321. 
 
 Engineers, pump; orders to, 206; reports of, 212. 
 
 Engines, inventory registers of, 69a. 
 
 Equipment, highway, inventory registers of, 69a. 
 
 Errors of gaugers, 210. 
 
 Estimates; for property investment, 73; of revenues 
 and expenses, 309; for engineering work, 321. 
 
 Examinations; of accounts, 48; of employees, 323a. 
 
 Executive committee minutes, 1. 
 
 Executors, appointments of, 132. 
 
 Expenditures; vouchers for, 24a, 33b, 62; for right-of- 
 way purposes, 26; treasury disbursements, 32a, 33; 
 agents’ working fund debits, 34; for insurance, 45a; 
 pay rolls, 61; for labor, 63; for materials and sup- 
 plies, 66; for pipe-line investment, 68; estimates, 
 73, 309; authorities, 73; district expenses, 76; trans- 
 portation bills, 102i; price records, 102b; for fuel, 
 107d; for steam, 133; superintendents’ and agents’ 
 bills, 203; for telegraph and telephone investment, 
 251, 252, 253; for telegraph and telephone expense, 
 255; reports to regulating bodies, 301b, c; statistical 
 statements, 3030. 
 
 Expenses. (See Expenditures.) 
 
 Expirations of contracts and agreements, 8a. 
 
 Extensions; estimates and authorities, 73; engineer- 
 ing records, 321. 
 
 Farms of producers, 1300. 
 
 Fees paid for licenses, vouchers for, 24a. 
 
 Fidelity bonds of employees, 9. 
 
 Field cashiers; balances, 35; cashbooks and journals, 
 227. 
 
 Field data; pipe records, 72; field operations records 
 classified, 201-230; business statements, 211. 
 
 Financial data; financial records classified, 1-10; 
 reports to regulating bodies, 301a, 301 note; period- 
 ical statements, 303. 
 
 Fire; insurance records, 45; claims records, 81, 82; 
 reports of damages, 83. 
 
 Foreign carriers; crossings of lines of, 22; interline 
 settlements with, 56, 172; oil deliveries to, 151a; 
 oil received from, 152; tenders of shipment to, 173; 
 wire attachments shared with, 257. 
 
 Foremen’s districts; expenses in, 76; oil runs in, #4 
 
 208, 210; steam earnings in, 209. 
 Franchise records, 21c. 
 Free transportation, authorities for, 91c. 
 
 = 
 
 , 
 
 i 
 
re 
 
 ~ 
 
 INDEX TO 
 
 Freight; bills for transportation of company mate- 
 rial, 102i; charges on oil shipments, 134; bills of 
 lading of other carriers, 229. 
 
 Fuel; station registers of, 74; receipts and deliveries 
 of, 107a, b; fuel stocks, 107c; expense for, 107d; 
 gas purchased, 107e, /; station reports, 223. 
 
 Funded debt. (See Bonds.) 
 
 Furniture, inventory registers of, 69a. 
 
 Garnishment of employees’ pay, 64. 
 
 Gas engines, inventory registers of, 69a. 
 
 Gas purchased; meter records of, 107e, /; charts of, 
 226, 
 
 Gasolene engines, inventory registers of, 69a. 
 
 Gauge records; of producers’ tanks,” 131; of stock 
 tanks and refinery tanks, 153; of station tanks, 
 224; of line pressures, 225. 
 
 Gaugers’ districts; oil deliveries to agencies, 126; 
 tank register, 130a, 205; oil runs, 201, 210; seals 
 used, 202; orders to gaugers, 206; well properties, 
 210; connections and disconnections, 220. 
 
 General account books, 41a, 42, 43. 
 
 Grade of oil shipped, 174. 
 
 Grants of right of way and franchises, 21c. x 
 
 Guardians, appointments of, 132. 
 
 Highway equipment, inventory registers of, 69a. 
 ’ Highways, pipe-line crossings of, 22. 
 
 Income accounts, statements of, 303a. 
 Indexes; to miscellaneous records, 26; to general and 
 auxiliary ledgers, 41a; of vouchers, 62a, 7; of bills 
 
 > collectible, 67a; of claims registers, 81. 
 
 Initial lines; tenders of shipment by, 174; advices to, 
 177; receipts for shipment by, 180. 
 
 Injuries, personal; receipts and releases, 24a; claims 
 
 - records, 81, 82; reports of, 84. 
 
 Me Ee of material and supplies, 104}; of tank- 
 
 age, 288, 308); of boilers, 304; of oil, 308a. 
 Instructions to superintendents, agents, and others, 
 324. 
 Insurance records, 45. 
 Interest; bond coupons, 4d, 6; bank statements, 320. 
 
 Interests in oil, division of; orders for, 123; records 
 of, 131. 
 
 Interline settlements, 56, 172. 
 
 Interstate Commerce Commission; carrier’s concur- 
 rences with, 93; carrier’s reports to, 301. 
 
 Inventories; of pipe-line property, 68a, 69; of mate- 
 rials and supplies, 106; of telegraph and telephone 
 property, 252. 
 
 Investment. (See Property.) 
 
 Invoices; for materials and supplies purchased, 1030; 
 lists of, 108a, 282. 
 
 Issue of securities, applications and authorities 
 for, 10. 
 
 Job records, 213. 
 
 Job tickets, 65, 68¢, f. 
 
 Journals; for stocks, 3a, d; of right of way and dam- 
 ages, 26: general and auxiliary, 42; journal entries, 
 44, 253; of labor expenditures, 63; of material and 
 supply expenditure, 66; of oil credits and debits, 
 
 ~ 122, 171a; of oil receipts and deliveries, 15la; of 
 field cashiers, 227; of telegraph and telephone 
 department, 251, 253. 
 
 Keys held by employees, 216. 
 
 RECORDS. g5 
 
 Labor; expenditures in general, 63; time records, 65, 
 68e, f; expenditures on property, 68e, f. 
 
 Land; title records, 21a; maps, 21a, 25; leases, 21); 
 contracts and agreements, 21d. 
 
 Leases; registers of, 8a; of company dwellings, 8d; 
 miscellaneous, 8e; of lands, 216. 
 
 Ledgers; of stocks, 3a; of registered bonds, 4a; of 
 checks issued, 32c; general and auxiliary, 41a; 
 of labor expenditures, 63; of material and supply 
 expenditures, 66; of material and supply stock, 
 101; of oil credits and charges, 121, 171la; of oil 
 receipts and deliveries, 1516; of telegraph and 
 telephone department, 251, 253. 
 
 Less-than-carload shipments, 2840. 
 
 Letters. (See Correspondence.) 
 
 Licenses; for pipe-line crossings, 22; license fee 
 vouchers, 24a; for wire attachments, 256a; for pole 
 rentals, 2560. 
 
 Line books, 26. 
 
 Linemen, telegraph and telephone, reports of, 259. 
 
 Lists; of stockholders, 3h, of voting security holders, 
 5b; of vouchers mailed, 33d; of cashbook figures, 
 43b; of authorities for voucher payments, 62e 
 of invoices, 103a. 
 
 Lost oil, reports of, 219. 
 
 Mailing dates of vouchers, 33d. 
 
 Manufactured stock, 108. 
 
 Maps; of lands acquired, 2la; of property owned, 
 25; diagrams for changes in, 217; of districts, 222; 
 for engineering work, 321. 
 
 Materials and supplies; expenditures in general, 
 66; sales of, 676, 102d, e, h, 221; pipe-line property 
 expenditures, 68¢, f; stocks on hand, 71, 101; 
 requisitions for, 77, 102/, 105c; purchases of, 102, 
 221; price records, 102b, 105d; scrap on hand, 
 1029; transportation bills, 102i; invoices, 103, 282; 
 deliveries to carrier, 104a, 254, 286; inspection 
 and testing, 104b; issues and releases, 104c, 105; 
 inventories, 106; fuel, 107, 226; shop manu- 
 factures, 108; abandonment s,221; bills of lading, 
 229. 
 
 Meetings of corporation, minutes of, 1. 
 
 Messages transmitted, 258. 
 
 Meter records of gas purchased, 107e, f. 
 
 Mileage, transportation; books purchased for em- 
 ployees, 75; amounts used by employees, 214. 
 
 Minute books of corporation meetings, 1. 
 
 Miscellaneous records classified, 321-326. 
 
 New lines; estimates and authorities, 73a, engineer- 
 ing records, 321. 
 
 Notebooks of stenographers, 326c. 
 
 Notes canceled, 6. 
 
 Notices; of subscriptions for securities, 3i, 4e; of 
 tax assessments, 23; in suits against employees, 
 64b; of shipment of materials to carrier, 102c; of 
 tender of shipment, 174. 
 
 Offers for materials and supplies, 102d. 
 
 Office furniture, inventory registers of, 69a. 
 
 Oil; production accounts, 57a, 121; oil runs, 57a, 
 126, 127, 151a, 154, 201, 208, 210; shortage, 67b, 176, 
 177, 178; sales, 121, 122; divisions of interest, 123, 
 131; transfers of interest, 124, 125, 171; car ship- 
 ments, 134; receipts of, 151a, 152, 171, 179, 180; de- 
 liveries of, 151a, 171, 178, 179, 181, 207; pumping 
 
34 
 
 of, 151a, b, 157, 208; over and short, 151a, b, 179; 
 tank stocks, 152, 153, 156; refinery balances, 155; 
 tenders of shipment, 178, 174; shipment records, 
 175, 177, 207; tank measurements, 218, 224; oil 
 losses, 219; inspection, 288; statistical statements, 
 305. 
 
 Oil engines, inventory registers of, 69a. 
 
 Operations; contracts and agreements relating to, 
 21d; statistical reports of, 301. 
 
 Operators’ copies of telegrams, 3260. 
 
 Orders; for transfer of dividends, 3e, work orders, 
 65, 68e, f; for purchase of materials, 102a, 254; 
 for shop manufacture of stock, 108a; for transfer 
 of oil balances, 122, 125; for division of interest in 
 oil, 123; for transfer of oil interest, 124; for refinery 
 deliveries, 206; wage orders by employees, 215. 
 
 Over and short records classified, Mahe 157, 179. 
 
 Overtime tickets, 65. 
 
 INDEX TO 
 
 Pay; pay roll records, 61, 68e, f; distribution to 
 accounts, 63; assignments, attachments, and 
 garnishments, 64; wage orders by employees, 215. 
 
 Pay checks; receipted, 6le; canceled, 61/; receipts 
 for, 61h. 
 
 Pension data, 3230. 
 
 Personal injuries. (See Injuries.) 
 
 Phonograph records, 326c. 
 
 Pipe; inventory registers of, 69a; stock records, 71, 
 101c; field diagrams, 72. 
 
 Pipe lines; contracts and agreements, 21d, 68d; 
 crossing licenses and agreements, 22; maps, 25, 
 217, 222; property records, 68, 69, 70, 73; stringing ~ 
 small lines, 213; break records, 219; scraper rec- 
 ords, 228. 
 
 Plans for engineering projects, 321. 
 
 Poles; licenses for attachments and rentals, 256a, b- 
 reports of wire attachments, 257. 
 
 Policies for insurance, 450, c. 
 
 Powers of attorney, 128. 
 
 Premiums for insurance, 45a. 
 
 Pressure records, 225. 
 
 Price records, 102b, 105d. 
 
 Probate records, 132. 
 
 Producers; oil credits, 57a, 121, 123; oil runs, 57a, 
 121, 126, 127; sale and transfer deductions, 121; 
 oil credit transfers, 121, 122, 125; division of 
 interest, 123, 131; transfer of interest, 124; tank 
 data, 130, 131, 205; well data, 1300); steam fur- 
 nished by, 133, 208, 209; tank seals, 202; pumpings 
 by, 208; gas purchased from, 226; steam coils 
 placed with, 230. 
 
 Production records classified, 121-134. 
 
 Profiles for engineering projects, 321. 
 
 Profit and loss accounts, statements of, 303a. 
 
 Property; title papers, 21; maps of, 25, 217, 222: 
 right-of-way records, 26; value of property, 68a; 
 depreciation, 68); retirements, 68b, 221; replace- 
 ments, 680; construction records, 62d, 68c, ¢, /; 
 contracts and agreements affecting, 68d; inventory 
 registers, 69; relocations, 70, 213, 217, 221; esti- 
 mates and authorities for investment, 73; station 
 registers, 74; purchases and sales, 221. 
 
 Proxies from security holders, 5a. 
 
 Pump stations; contracts and agreements affecting, 
 21d; maps showing, 25, 222; station registers, 74; 
 pipe stocks at, 10lc; fuel for, 107a, 223; oil re- 
 ceipts at, 1516, 152; tank gauge at, 224; electric- 
 light plants at, 260. 
 
 RECORDS. 
 
 Pumping; contracts and agreements affecting, 214; 
 steam purchased for, 133; records of, 151a, b, 157; 
 
 orders for, 206; by producers, 208; line pres- 
 sures, 225. 
 Pumps; inventory registers of, 69a; working 
 
 records of, 212; moving of, 213. 
 Purchase orders for transfer of oil credits, 125. 
 Purchases; of materials and supplies, 102; of gas, 
 107e, f, 226; of steam, 133; field reports on, 221, 
 
 Quotations, requests for, 920. 
 
 Railroad crossings, agreements for, 22b. : 
 
 Rates; authorities for, 91; requests and receipts 
 for, 92; concurrences in, 93; preparation data, 94. 
 
 Readings of gas meters, 107/. 
 
 Real estate records classified, 21-26. 
 
 Receipt, record of; of funds, 33a; of pipe, 71; Ce) 
 materials and supplies, 101b, 254b, 286; of orders 
 for supplies, 102c; of oil, 151, 152, 171a, b, 179, 180. 
 
 Receipts; for stock certificates, 39; for damage pay- 
 ments, 24a; for papers filed for record, 24); for 
 pay rolls and pay checks, 61h; for cash payments, 
 62c; for rate authorities, 92a; for material and 
 supply deliveries to carrier, 103c; for materials 
 and supplies issued, 105c; for oil received from 
 shippers, 180; for oil delivered to consignees, 181; 
 for keys held by employees, 216. 
 
 Receiver’s certificates retired, 6. 
 
 Reconstruction of telegraph and telephone lines, 251. 
 
 Recoveries of insurance, 45a. 
 
 Reduced rates, authorities for, 91c. 
 
 Refineries; oil deliveries to, 151a, 206; tank gauge . 
 
 tables, 153; oil balances, 155. 
 Registered bonds, 4a, c. 
 
 Registers; of stock transfers, 3d; of bonds, 4a; of es 
 revenues, 58; of audited vouchers, 62a; of bills tm 
 
 collectible, 67a; of inventoried property, 69a; of 
 stations and station fuel, 74; of claims, 81: of 
 tanks, 130, 205, 281. 
 
 Regulating bodies; applications and authorities for 
 security issues, 10; carrier’s concurrences in rates, 
 93; carrier’s reports, 301. 
 
 Relay copies of telegrams, 3260. 
 
 Releases; of damages, 24a; of attachments and gar- 
 nishments, 64b; of materials and supplies, 104c. 
 Relocations; reports on, 70, 221; of small lines and 
 
 pumps, 213; diagrams of, 217. 
 
 Remittance reports of superintendents and agents, 
 33¢. 
 
 Renewals of contracts and agreements, 8a. 
 
 Rental of poles, licenses for, 2560. 
 
 Rents; vouchers for, 24a; payments of, 26; rents 
 receivable, 46, 58. 
 
 Repairs; of tanks, 287; of boilers, 304. 
 
 Replacements of pipe-line property, 68b. ‘ 
 
 Reports; by superintendents, 33c, 70, 71, 203; by 
 agents, 33c, 203; by field cashiers, 35; by traveling 
 accountants and auditors, 48; by gaugers, 220a, b; 
 by telegraph and telephone linemen, 259; by tank 
 inspectors, 288; to regulating bodies, 301; to stock- 
 
 - holders, 302. 
 
 Requests; for security allotments, 3i, 4e; for rag . 
 
 authorities, 92. 
 
 ~ 
 Requisitions; for construction material used, 68¢, /; ~ 
 
 for stationery, 77; for purchase of materials and » 
 supplies, 102/; for issue of materials and Spplian”. 
 105c; for shop manufacture, 108a. 
 
 . 
 
al 
 
 3 
 
 . 
 
 @y tenders of shipment, 
 
 INDEX TO 
 
 Retired securities, 6. 
 
 Retirements of pipe-line property, 680, 221. 
 
 Returns for taxes, 23. 
 
 Revenue; settlements, 56, 172; from storage, 57; 
 from rents, telephone and telegraph, and miscel- 
 laneous sources, 58; reports of, 3016; periodica. 
 statements, 303b; estimates of, 309. (See also 
 Collections.) 
 
 Right of way; grants and franchises, 21c; contracts 
 and agreements, 21d; records of, 26. 
 
 Runs of oil; production credits, 57a, 121; in gaugers’ 
 districts, 126, 127, 154, 201; receipts from, 151a; 
 foremen’s runs, 208; gaugers’ runs, 210. 
 
 Salaries. (See Pay.) 
 
 Sales; of securities, 3f, 4c; of property, 68d, 221; of 
 materials and supplies, 102d, e; of scrap, 102h, of 
 oil, 121; proceeds from sale of securities, 301c. 
 
 Schedules; for tax purposes, 23; of insurance, 45a. 
 
 Scrap; reports of, 102g; authorities for sale of, 102h. 
 
 Scraper records, 228. 
 
 Seals on producers’ tanks, 202. 
 
 Securities; stock issues, 3; bond issues, 4; lists of 
 holders, 5b; retired, 6; owned, 7, 49; authorities 
 for issue, 10; proceeds from sale of, 301c. 
 
 Sediment in tanks, 288d. 
 
 Service records of employees, 3230. 
 
 Settlements; interline, 56, 172; with agents and 
 others, 58. 
 
 Shipments (miscellaneous); pipe shipments, 71; 
 notices of shipments to carrier, 102c; tankage car 
 shipments, 284, 286. 
 
 Shipments (oil); by cars, 134; advices on, 171c; 
 
 173; initial shipment 
 
 ” notices, 174; shipping order records, 175; com- 
 
 _, pleted shipment notices, 177; reports of, 207. 
 
 Shipping records classified, 171-181. 
 ops; shop accounting, 47; material and supply 
 balance sheets, 101b; orders for shop manufac- 
 ture, 108a. 
 
 Shortage; bills rendered for, 67b; reccrds of, 151, 
 176; advices of, 177; reports on, 178, 179. 
 
 Signatures of stockholders, 3c. 
 
 Slips; bank deposit and credit slips, 32d, e; time 
 slips for labor, 65. - 
 
 Special accountants’ reports, 48. 
 
 . Specifications for engineering projects, 321. 
 
 Stationery requisition books, 77. 
 
 Stations. (See Pump stations.) 
 
 Statistics records classified , 301-310. 
 
 Steam apparatus; inventory registers of steam 
 engines, 69a; steam coils placed in producers’ 
 tanks, 230. 
 
 Steam furnished by producers, 133, 208, 209. 
 
 Stenographers’ records, 326c. 
 
 Stock cards for inventory, 106d. 
 
 Stockholders; meetings of, 1; signature cards, 3c; 
 dividend transfers by, 3e; dividend lists of, 3h; 
 carrier’s reports to, 302. 
 
 Stocks, capital; records of, 3, 5, 6; authorities for 
 issue, 10. 
 
 Stocks, material. (See Materials and supplies.) 
 
 Stocks, oil; station reports on, 152; gauge tables for, 
 153; records of, 156. - 
 
 pceocks of tanks, seals for, 202. 
 borage revenue, 57. 
 Storekeepers; advices and requisitions from, 102/; 
 #ists ofinvoices handled by, 103a. 
 
 ap 
 
 RECORDS. 
 
 35 
 
 Stores records classified, 101-108. 
 
 Strapping reports, 218. 
 
 Stream crossings by pipelines, licenses for, 22a. 
 
 Street crossings by pipe lines, licenses for, 22a. 
 
 Stringing small lines, 213. 
 
 Stubs; of stock certificates, 3b; of bonds, 4b; of 
 checks, 32c. 
 
 Studies for engineering projects, 321, 
 
 Subscription notices, 3i, 4e. 
 
 Suits, notices of, 640. 
 
 Superintendents; cash remittance reports, 33c; 
 relocations reports, 70; pipe stock reports, 71; 
 bills handled by, 203; tools assigned to, 204; 
 instructions to, 324. 
 
 Supplies. (See Materials and supplies.) 
 
 Tabulating cards, 310. 
 
 Tallies of messages transmitted, 258. 
 
 Tankage records classified, 281-288. 
 
 Tanks; inventory registers of, 69a; producers’ tank 
 registers, 130a; number registers, 1300, 205; gauge 
 records, 131, 153, 224; seals used on, 202; measure- 
 ment records, 218; connections and disconnec- 
 tions, 220; location maps, 222; steam coils records, 
 230; carrier’s tank register, 281; uncompleted 
 tanks, 283; tank repairs, 287; inspection records, 
 288. 
 
 Tarifis; copies of, 91a, b; requests and requisitions 
 for, 92a; preparation data, 94. 
 
 Taxes; assessments and appeals, 23; vouchers for 
 payments, 24a. 
 
 Telegrams; on fire damages, 45d; on over and short 
 business, 151c; on handling of oil shipments, 
 171c; operators’ and relay copies, 326d. 
 
 Telegraph records classified, 58, 251-260. 
 
 Telephone service; contracts for, 8c; revenue from, 
 58; telephono records classified, 251-260. 
 
 Temporary certificates retired, 6. 
 
 Tenders of shipment; copies received, 173; notices 
 of, 174. 
 
 Testing; of materials and supplies, 1040; of em- 
 ployees, 323a. 
 
 Tickets; discharge tickets, 61e; time tickets, 6le, 
 68e, f; overtime and delayed-time tickets, 65; job 
 tickets, 65, 68e, f; delivery tickets for materials 
 and supplies, 103c; oil-run tickets, 127; receipt 
 tickets for oil deliveries, 181. 
 
 Time records of employees; time checks, 61e; time 
 cards, 65; time books, 65, 68e, f; time tickets, 
 68e, f. 
 
 Title papers for land, 21. 
 
 Tools; assigned to district superintendents, 204; 
 used in tankage work, 285. 
 
 Tracers for correspondence, 326d. 
 
 Traffic records classified, 91-94. 
 
 Transfers; of stocks, 3d, f; of registered bonds, 4c; 
 of funds, 31b, 32a; of agents’ accounts, 48; of oil 
 credits, 121, 122, 125, 171b; of oil interests, 124. 
 
 Transportation; collections, 51; revenues and settle- 
 ments, 56; bills rendered for, 67). 
 
 Traveling accountants’ and auditors’ reports, 48. 
 
 Treasurer’s assets, verifications of, 49. 
 
 Treasury records classified, 31-35. 
 
 Treasury securities, 7. 
 
 Trial balance sheets, 41c. 
 
 Turnpike crossings, agreements for, 22b. 
 

 
 36 
 
 Unexpended appropriations, 50. 
 Unissued bonds, 4f. 
 
 Verifications of assets, 49. 
 
 Voting lists and proxies, 5. 
 
 Vouchers; for rents, license fees, and taxes paid, 
 24a; outstanding, 33); mailing lists, 33d; voucher 
 records in general, 62. 
 
 Wage certificates, 61e. 
 
 Wage orders by employees, 215. 
 Wages. (See Pay.) 
 
 Water in tanks, 2884. 
 
 ; ny 
 
 gaugers’ reports By 220. 
 tle certified copies of, 132," 
 
 
 
 
 
 use of, 256c; reports of attachments, 257. 
 Work orders, 65, 68¢, f. ‘ 
 Work performed for others, bills for, 676. 
 Working cash balancesin treasury, 3lc. 
 Working funds; of agents, 34; of field cashiers} 
 Working papers; for rate authorities, 94; for y 
 
 tistics, 307. 
 
 ALE 833