The Sun.
London, England, 1858-10-05 00:00:00

class. In Scotland the third class passengers are
73 per cent. of the whole number who travel, the
remainder being first and second class in nearly
equal proportions. The proportion of first-class
passengers to the whole number of passengers who
travel is from 121 to 131 per cent. in England,
Scotland, and Ireland.
The receipts from goods, cattle, minerals, parcels,
&c., in 1857 amount-I.A to 13,581,8121. against
13,011,7481. in 1856, which represented 1,5241. per
mile in 1857, and 1,530/. por mile in 1856. Those
receipts include 7,781,743/. for the conveyance of
25,027,927 tons of merchandise, 3,987,2911. for the
conveyance of 46,293,983 tons of minerals, 517,3581.
for the conveyance of 11,045,160 head of live stock,
and 1,295,4291. for parcels, &c.
The total receipts from all sources of traffic have
amounted in England and Wales to 20,527,7481., or
3,1051. per mile, in 1857, against 19,728,3111., or
3,1201., in 1856 ; in Scotland to 2,510,4781. or 2,040/
per mile, in 1857, against 2,319,217/., or 2,0221. per
mile, in 1856; and in Ireland to 1,145,384/., or
1,076/. per mile, in 1857, against 1,117,9651., or
1,092/. per mile, in 1856, the aggregate receipts
from all sources of traffic for the whole kingdom
having been 24,174,6161, or 2,715/. per mile, in
1857, against 23,165,493/., or 2,724/. per mile, in
1856.

The working expenses of railways have increased
hi England 'and Wales from 1,3521. per mile in
1854 to 1,5641. in 1857 ; but they have decreased in
Scotland from 961/. in 1854 to 9411. in 1857 ; and
in Ireland from 465/. in 1854 to 464/. in 1857. The
proportion which the working expenses have borne
to the receipts has been 48 per cent. in England
and Wales, as compared with 49 per cent. in 1856 ;
44 per cent. in Scotland, as compared with 47 per
cent, in 1856 ; and 38 per cent. in Ireland, as com-
pared with 39 per cent. in 1856 ; the general ave-
rage having been 47 per cent. upon the gross re-
ceipts both in 1856 and 1857. The maintenance of
way absorbs 15 per cent. of the expenditure, the
locomotive expenses, including repairs of rolling
stock, 38 per cent., traffic charges 26 per cent.,
police, watchmen, compensation, &c., 13 per cent.,
and rates and Government duty 7 per cent. The
cost of coal and coke in England averages 2-9 d.
per mile run by engines, in Scotland 2-58 d. per
mile, and in Ireland 3-94 d. per mile run ; the
general average being 2-67 d. per mile. A very
important improvement for cheapening the work-
ing of railways is being effected by the introduc-
tion of coal-burning engines which consume their
own smoke. The London and South-Western
engines, under Mr. Beattie, have been successful,
and are stated to average a consumption of 181 b. of
coal per mile, and the average cost of fuel on that
railway has been 2-69 d. per mile, and 104 miles
have been run per ton of coal and coke, when on
other railways similarly situated the cost has been
3d. and 31d. per mile : and from 80 to 92 miles
only.have been run
.per ton of coke. There is room
for improvement in the amount of non-paying
weight in trains, in proportion to the weight of the
loads. An ordinary first-class carriage gives, if
full, an average probably of 7001 b. dead weight per
passenger, and an ordinary third-class carriage
gives nearly 3001 b. dead weight per passenger.
With regard to the local rates and taxes on rail-
ways in England, they amount to 7.72 per cent. of
the dividend on ordinary share capital, and the
passenger duty to 5.99 per cent., making:l3.7l per
cent., and of the dividend on the total share capital
9.61 per cent. In Scotland the rates and taxes
amount to 5.97 per cent., and the passenger duty to
4.41 per cent. of the dividend on the ordinary share
capital, or 6.87 per cent. of the dividend on the
total share capital. In Ireland the rates and taxes
amount to 5.29 per cent. of the dividend on the
ordinary share capital, and 4.27 per cent. on the
dividend of the total share capital. Passenger duty
is not charged on Irish railways. The most oppres-
sive part of the burden of local taxation is the liti-
gation to which the parish rates give rise. Besides
which the railway companies themselves are in
many cases the largest ratepayers in the parishes ;
and, consequently, if they gain their cause they
have to contribute towards the expense of the con-
test by an increased rate.
The average receipts per train mile in England
are 64-Bd. for passengers, 76-6 d. for goods, and
70-3 d. the' general average ; the expenditure per
train mile is 32-9 d., and the working expenses 48
per cent. of the receipts. In Scotland the receipts
per train mile are 62-6 d. for passengers, 67d. for
goods, and 65d. the average ; the expenditure per
train mile being 28-3 d., and the receipts 44 per
cent. In Ireland the receipts per train mile average
for passengers 54-5 d., for goods 82-6 d., and general
average 60-7 d. The expenditure per train mile
being 25d. and 38 per cent. of the gross receipts.
The average receipt per passenger is 18-29 d. in
England, 14-68 d. in Scotland, and 18-74 d. in Ire-
land. The receipts for goods traffic on railways, in
1857, averaged 74d. per ton, for minerals 20d. per
ton, and for cattle and sheep lid. per head. It Zs
notorious that in many cases the rates received,
while they give an apparently large gross receipt, tell
seriously against the expenditure of the companies.
The report states that it is worth considering how far
traffic which has to be sought at a great cost re-
pays the trouble of seeking it, for the business of
carrying is just as much a trade as any other busi-
ness, and is subject to the same laws ; and railway
management can only be successfully carried on by
knowing accurately the cost of every service to be
rendered, and not performing any service at a loss.
It thus appears that careful and honest manage-
ment alone will place and maintain railway pro-
perty in a satisfactory position. But the property
is so vast and the management so complicated that
it is almost impossible for shareholders to examine
for themselves the details of the several transac-
tions, even if they possessed the power, which they
do not, and hence the surest incentive to good ma-
nagent is wanting-viz, the rigid supervision of per-
sons interested in the concern. In the absence of this
incentive publicity of accounts seems to be the best
safeguard. The accounts should show in a detailed
manner the cost of work done, the remuneration
received for it, and the condition of the means for
carrying on the business. The correctness of the
accounts should be certified by an efficient audit,
not only of the accounts, but of the several transac-
tions of the company, established in the interests of
the shareholders ; a direct responsibility being,
placed on those to whom the management of the
lines is confided