The Birmingham age-herald., 1907-08-28
PLANT SEVERELY
 CROSS-EXAM|NED Comptroller of Southern Ap-
 peaIs to Master
REPORTS ARE SWORN TO
MT. Plant Discusses Differences in the Earnings of the Southern In North
 Carolina as Given On {
 Different Occasions. z

Washington August @-The Srect testimony of Comptroller Plant'H the Southern Railway In the North arolina rate hearing was completed today and considerable progress was made in the cross examination which was conducted by former Congressman Woodward for the state of North Carolina. MT. Woodward pressed his questions so strongly to Mir. Plant that the latter said he felt called upon to ask the protection of the master in chancery against the states leading counsel MT. Plant assert ed that MT Woodward asked him ques- tlions for the evident purpose of drawing erroneous conclusions, which he said he did not purpose to answer.
 MT Woodward asked MT. Plant wheth- CT upon any of the reports made to the North Carolina railroad corporation for the four quarters ending with June 30, 1906, there was any statement that the operating expenses of intrastate business were approximations.
 "The reports were not made by me- replied Mir. Plant. "They were attested by me-
 Reports Sworn To.
 Were they not sworn to by you, MT. Plant?" he was asked.
 That is true" replied the witness.
 When asked if it was not his duty to make these reports to the corporation commission MT Plant said it was his duty to see that they were prepared and fled
 They were sworn to by me as correct 10 the best of my knowledge and De- lief" MT. Plant added.
 Reverting again to his first question as to the reports to the North Carolina commission, Mir. Woodward asked Mir. Plant if there was anythink in the report of the operations of the North Carolina railroad commission made by the comp troller for the year ending September 30, 1906, indicating that his statement of the operating expenses incident to intrastate business was an approximation. Upon examining the report, MT. Plant said the report did not show any notation on 1t, that the figures were approxmated. Fl added taht 1t was physical impossibility to determine with mathematical accuracy the total amount of expenses due to in trastate traffic as distinguished from all traffic.
 Differences In Earnings.
 MT Plant discussed an alleged differ ence of $165 469 in the earnings of the Southern railroad in North Carolina for the year ending June 30, 1906. as contain ed in the report of the North Carolina railway corporation commission, and as stated in MT. Plants testimony yester- day. MT. Plant explained that the diff ference apparently was attributable to the fact that the commissions report made no mention of the intrastate busi- ness on the Atlantic and Danville, nor of the traffic hauls on the North Carolina railroad and that. therefore. the tabula- . ton did not include all earnings for which the Southern railway has made reports to the corporation commission. MT. Plant added that reports made con corning the earnings of his company in North Carolina to the corporation com mission shortly after he became connect ed with that system were made without a thorough study of the subject, but that recently a more exhaustive study was being made.
 Labor Troubles.
 MT. Plant contended that the price of labor on the Southern had increased very materially during the last five or six years and that wage concessions had been made since June 20, 1906, to the em- ployes of that system.
 MT. Plant presented a tabulated state ment giving an estimate of the increase in wages to employees in 1906 as com pared with the previous year, which ag- gregated $1 1,044000. The increases were for the entire system. but they applied equally to North Carolina.
 MT Plant detailed the earnings and operating expenses of the Southern rail- way for the year ended June 30. 1907, and stated that there was not enough balance over fixed charges to declare per cent dividend on the capital stock of the Southern. and the rate of dividend had not been declared during the present