EASTERN TRACTION CO.

190

DIVISION OF REVENUE AS SHOWN ON INTER-LINE WAYBILLS FROM STATIONS ON THE LINE OF

Co. Month of.

1.90

FIG. 21.-Actual size 16′′ wide by 91" high.

FIG. 22.-Actual size 17" wide by 81" high.

way-bills forwarded to the same stations which the receiving line reports. If the reports do not agree, the correct figures are found by reference to the copies of way-bills on file. The agent who has erred in listing way-bills in his records, or the auditor of the foreign line who has reported way-bills incorrectly, is notified of the mistake and requested to correct his own records.

The receiving line is held responsible for the collection of the proper revenue on way-bills received; if errors are found a correction notice is issued at once and the way-bill is reported at the correct figure in the monthly abstract. If errors are found in the advanced charges or total prepaid amount shown on waybills, it is considered necessary to get the consent of the forwarding line, before making correction, however.

The settlements sheets (or division statements) are then examined in order to ascertain that the proper percentages have been used in making division of revenue. An "account current" is frequently made up by combining the division statements of the lines that do interline business, and settlement is then made by the line owing the larger amount paying the difference between the amount it owes and the amount due it from the connecting line. The actual payment of cash is made by drawing voucher or by authorizing draft to be made.

When errors are found in the abstracts and division statements rendered by receiving roads, a statement of differences (Fig. 22) embodying the errors found, is promptly furnished by the auditor of the line affected. If the statement of differences is accepted, the account is adjusted in the succeeding month, the present settlement not being delayed on this account.

For the purpose of having an additional check upon freight in transit, agents at stations which are junctions or connections with other lines are required to keep a record, commonly known as the "passing" record, (Fig. 23) of all shipments which pass the station enroute to a distant point, without being re-billed. For example, a shipment originating at a point on the Northern line travels on its original way-bill, over its own road, to the terminus of its connection, the Central line, thence over the entire length of the Central line to a point on its connecting road, the Southern line. The agents at the two termini of the Central road are required to keep a “passing record" of each

way-bill, for shipments of this kind. The agents of the Northern line and of the Southern line, at their termini connecting with the Central line, are also required to keep such a record. This record has columns for recording description of the way-bills, the condition of shipment in passing, and the crew or car from which it was received and to which it was delivered.

The passing record sheets are made out in triplicate, one being retained by the station agent and one each sent to the auditors of his own and the connecting line. Thus, the auditor of the central line has the passing record from the agents at his two termini, as well as the abstract of bills received, furnished by the auditor of the Southern line, to check against each other

DAILY REPORT OF FREIGHT PASSING

FOR

_190___

STATION

Junction Agents must make this report DAILY, in triplicate, for all freight passing on INTERLINE BILLING. At JOINT AGENCIES send one copy to Auditor of each line. On business TO other lines deliver one copy to Foreign Agent; take his receipt on one copy and send this to Auditor. On business FROM other lines, receipt and deliver one copy to Foreign Agent, sending one copy to Auditor. Retain original in book for station record.

NOTE: AGENTS MUST BE CAREFUL TO SHOW IN REMARKS COLUMN CONDITION OF FREIGHT WHEN PASSING THEIR STATION AND IN ADDITION SHOULD FORWARD 0.8. & D. REPORT FOR ALL SHIPMENTS CHECKING OVER, SHORT, OR DAMAGED.

AGEN

FIG. 23.-Actual size 8′′ wide by 12′′ high.

for use in making settlements. The auditor of the Northern line has the report of his agent at the point of origin and the passing record of the station connecting with the Central. The Southern line auditor has the report of the agent at destination and at the junction with the Central line. Thus, in no instance is there lack of the means wherewith to prove the accuracy of the reports. In adition thereto, the copy of the passing record received from the agent at terminus of the connecting line, is on file to be used in locating responsibility for loss or damage, if claim is subsequently filed against the carrier that issued bill of lading for the shipment.

The junction plan of settlement simplifies the accounting in the auditor's office and places more of the burden upor agents

at junction points. The plan was formerly used to a considerable extent by steam railroads and is still used by many interurban railroads, but the constant endeavor to rush freight to destination has brought about the closer relationship of connecting lines; the consideration of mutual interests has been instrumental in extending the use of the audit plan of settlement.

When the junction plan of settlement is followed, the freight is not sent through to destination accompanied by the way-bill made at its point of origin, but it is billed only to station at junction with the connecting line. In some respects, therefore, it resembles local way-billing and is such. If a through rate has been made, it will be shown on the way-bill but the amount charged for the line first handling it will be shown separately, and this amount will be considered by the local agents in reporting. If the shipment is such a one as illustrated in the preceding paragraphs, it will be billed by the Northern agent at originating point, only to the station where the Northern connects with the Central. The Central line agent will in turn bill it to the station connecting with the Southern, and the Southern will bill to destination. Settlement is effected between the junction agents of the lines. If the shipment has been prepaid through, the Northern line agent at the junction pays the Central line agent, the amount due for transportation beyond the Northern line; the Central line agent at connection with Southern line pays that agent the amount due for carriage over the Southern line. If, on the other hand, the shipment is forwarded "collect" the process is reversed and the Northern agent at junction collects the amount due his road when he delivers the shipment to the Central line agent. The agents' accounts will be cleared through the monthly account currents in the same manner as local charges are disposed of, the routine being similar. If one person acts as joint agent for two connect ́ing lines, he handles the accounts and cash separately for each road, and conducts the junction settlements as if he were in reality two separate agents.

CHAPTER XI.

STATION RECORDS AND ACCOUNTS.

The station agent is a comparatively new factor in electric railway operation. When tickets were placed on sale and freight and express accepted for transportation, it was found necessary to have someone represent the railway company in its dealings with the traveling and shipping public. Each city and town traversed required its own local agent. As the business was frequently not sufficient to require the entire time of an agent it was found advisable, for the purpose of reducing expenses, to engage the services of local storekeepers to look after the railway's interests in small places. Regular agents who devote their entire time to the work, were employed at the larger points.

The system of station reports and accounts that has been put into effect by electric railways is quite simple, in order that it may be readily understood by the agents at small places, while it is flexible and gives good results at large terminals and junction

stations.

At the more important points it is often found essential to have separate agents for the passenger and freight business. This does not make any change in the system of station accounting necessary, except that the freight or ticket agent, as the case may be, keeps only those accounts that relate to his line of business.

The sale of tickets and the accounting therefor constitute a large part of the work at most stations. There are several methods of reporting these sales, prescribed by auditors controlling the agents' accounting. One system involves the use of a station record book in which the sales are entered daily as made. The agent then makes a summary of the transactions at the end of the week or month, and forwards the report of totals, to the auditor. The cash is sent daily to the treasurer, with a memorandum stating briefly whether the money is the proceeds of local ticket sales, or other receipts. Sometimes this information is written upon the outside of the envelope containing the cash.