The morning news. [volume] (Savannah, Ga.) 1887-1900, 1897-02-17
TO CHANGE ITs ACCOUNTING.
A New System to He Inausurnted by
the Central

Mr.. i. w. Sells, of Haslxins e. Sells, GER
titled public accountants of New York Is
in Savannah IN conjunction with his part
ner MIR. G. w. Hasxins, who has recently
been elected controller OF the Central OF
Georgia railway system.
Mr.. Sells is studying the methods now in
use on the Central of Georgia with view
10 making such reVsiOns as Will result
in economies and improve the service.
The Association Of American Railway
Accounting Officers, consisting OF the prin-
cipal accounting officers of most of the
railways of this country, has accomplish
ed great deal In simplifying and unifying
railway accounting. Mr.. Sells is an hon.
orary member of this association and was
for many years an active member. He
keeps In touch with the progress made in
railway accounting.
The accounting and auditing department
of the Central is TO be completely reor-
ganized and a new system Will be intro
duced. The Central has adhered to the
old plan for the conduct of the accounting
department much longer than a great
many southern roads have. but IL was
decided some time ago that a change
5houd be made.lt was in pursuance of this
determination that Mr. Haskins was APP
pointed controller. Both Mr.. Haskins and
his partner, Mr.. Sells, are expert account
ants, being recognized in New York as
the leaders of their profession. Twenty
years and more of experience in railroad
accounting places each OF them in pO-
sition 10 thoroughly reorganize a depart
ment with the best possible results. They
had the honor of once being selected by
the congressional commission to make a
thorough investigation of the accounting
system Of the United States, with view
to Its reorganization The report of the
firm was accepted without changes or ad-
ditions, and by its use of the plans sub
mitted, the government saves annually
$500 000
The reorganization OF the accounting de-
partment Is to begin with change in the
methods of way billing. Mr.. Sells Is just
now devoting his energies TO the subject
az iptpTliug billing 10 and from nOlnfg
in the Centraps system.
IL is a principle well established by the
railways Of the country that what are
known as "way-bills" should be made to
accompany each consignment Of freight,
or for each car load of freight, IL the con-
signment is more than the capacity Of one
car.
The way-bill is a brief history of the con-
signment, showing the points 10 and from
which the consignment Is to be transport
cd, car number and name OF the road 70
which the car belongs, the name of the
consignor and the name Of the consignee,
the number Of packages, and the desti-
nation of the freight with columns con-
veniently arranged to show the financial
transactions in connection with the snip
ment II Is basis used by the company
for keeping complete record o. tn W. era i
as Il may be necessary 20 handle the pack
age en- route and az destination. The way
bill. Il may be said, bears me same fela-
ton to consignments Of freight as the
ticket does to the passenger, or as the
check to the baggage.
II IS not an uncommon thlug TOT many
railways TO use what Is known, among
railway accountants as an "interline way
hill The term, "interlinc." Is used 10
Indicate that the way bill is passing over
more than one line OF railway. They are
made to read from the point of origin TO
point Of destination of the consignments,
and by an arrangement made with the ac-
counting officials of the respective lines
al interest, settlement of the freight
charges accruing upon the interline way
hills rs made at the end OF the month,
or at such periods as may be agreed
upon.
The work incident TO the preparation OF
a separate way bill for a consignment
OF freight on each railway line Is very
great, and II Is a matter Of much incon-
Venience to the railway companies, which
might be compared 10 tho Inconvenience
10 the passenger that was obliged to buy
"A separate ticket for his passage and have
his baggage checked separately for each
line OF railway over which he passed. A
passenger going from Savannah 10 New