The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-01-06
RULINGS OF THE COMMISSION
TEXAS AND PACIFIC CALLED or TO
SHOW WHERE PAPERS WENT.
Details Of tho New System of book
keeping Which Railroads Must
Hereafter Observe.

Austin, Texas. january 5.--Under au-
thority of section ~ of the commission act
the railroad commission this morning form
ulated and forwarded to the Officials OIL
the Texas and Pacific railway series OF
uapss lions requiring sworn answers with re-
gard to the disappearance OF certain papers
which should be filed In the general offices
at Dallas. The absence Of these papers
was discovered by Commissioner Mayfeld
and Auditor Askew during recent trip to
North Texas and the commission wants to
know who removed them, why they were
| removed and what became OF them. A
heavy penalty attaches in case OF failure
to satisfactorily answer questions Of this
nature
NEW SYSTEM OF BOOKKEEPING.
The following general order was Issued
by the railroad commissioners this morn
Ing:
| To All Railroad Companies In Texas
Under the authority conferred by the
last clause of subdivision (a) Of section IL
of IAN act to establish q railroad commits
sion for the State of Texas, ETC., approved
April 8, 1891, the railroad commission OF
Texas hereby prescrtbes. orders and directs
that commencing with the business OF
January, 1899, each railroad company land
receiver in charge of a rairoad) in Texas,
shall on it's own books keep account OF It's
operating expenses as Indicated by pages
AZ and As OF the annual report form to this
commission for the year ending June 30,
1897, that Is to say: The operating ex-
penses shall be shown on four land but
four) general ledger accounts TO be en-
, titled respectively: Maintenance of Way
and Structures: Maintenance Of Equip
nent: Conducting Transportation; General
Expenses.
On books or sheets of distribution coll
,irrfns shall be provided to show sub-ac-
counts OF these four general operating ex-
pence accounts as follows:
Maintenance of Way and Structures.
l. Repairs OF roadway. 2. Renewals OF
rails. 3. Renewals of ties. 4. Repairs and
renewals of bridges and culverts. D. Re-
pairs and renewals OF fences, road cross
ings, signs and cattle guards. 8. Repairs
and renewals OF buildings and fixtures. z.
Repairs and renewals Of docks ana
wharves. g. Repairs and renewals Of tele-
graph. o. Stationery and printing 10. Other
expenses.
Maintenance OF Equipment.
H. superintendent. ~. Repairs and re-
nevsals of locomotives. 49, Repairs and re-
newals of passenger cars. II. Repairs and
renewals OF freight cars, To- Repairs and
renewals of work cars. 10. Repairs aud re-
newals OF marine equipment. II. Repairs
and renewals of shop machinery and tools.
49, Stationery an5 printing 10. Other ex-
penses.
20. superintendence. 81. Engine and
round house men, 20. Fuel for locomotives.
49, Water supply for locomotives. "a. Oh,
tallow and waste for locomotives. 25. Other
27 Train supplies and expentee. 20.
Switchuien, flagmen and watchmen. 20.
Telegraph expenses. 30. Station service. 81.
station supplies 80. Switching charges
balance. SO. Car undergraduates, a. Hire
Of equipment 80. LOSS and damage. SO.
injuries to persons 81, Clearing wrecks.
3s Operating martse equipment ss' AZ
missions. ~. Stock yards and elevators. %.
Rents for tracks, yards and terminals. A.
Rents OF buildings and other property. %.
Stationery and printing. 10. Other ex-
penses
General Expenses.
At. SALARIES OF general officers. -. BAL
aries Of clerks and attendants. 70. General
office expenees and supplies. 30. Insurance.
81 Law expenses. So. Stationery and print
trg general ofnces). SO, Other expenses.
AZ Indicated In the foregoing certain
number 10 assgne5 70 each sub-account
ct operating expenses, which system OF
numbering must bs strictly observed But
in cases whore raArcad companies ceslre'
for their own information or for the pur-
pose OF facilitating comparisons with their
past records, to make further subdivisions
Ia the distributions OF their operating ex-
pense accounts II will be admissible 70
divide tho items pertaining 10 any ono OF
aid sua, ACCOUNTS into two or more grn'irs,
Int the number shall still be retained, the
"a