Chapter II: The Car Accountant's Office

THE WINNIPEG & ATHABASKA LAKE RAILWAY CO.,
_General Superintendent's Office_,
WINNIPEG, December 31, 1888.

TO JOHN SMITH, ESQ.,
_Supt. of Trans'n, L. & N. R. R. Co., Louisville, Ky._

SIR: Our records show forty-five of our box-cars on your line,
some of which have been away from home over three weeks. I give
below the numbers of those which have been detained over thirty
days, viz.:

Nos. 28542 34210 34762 29421 28437 29842
34628 34516 29781 28274 34333 28873

There is at this time a strong demand for cars for the movement
of the wheat crop, and I must beg that you will send home
promptly all that you have on your line.

I remain,
Yours very truly,
THOMAS BROWN.

LOUISVILLE & NORFOLK R. R. CO.,
_Office of Superintendent of Transportation_,
LOUISVILLE, KY., Jan'y 3, 1889.

TO THOMAS BROWN, ESQ.,
_Gen'l Supt., W. & A. L. R. W. Co., Winnipeg, Canada_.

SIR: Your favor of the 31st ulto. was duly received and contents
noted.

I call your attention to the enclosed mem. from our Car
Accountant, which shows that we have but seven of your cars now
on our road; of these but three are bad cases, Nos. 28437, 34516,
and 28873. One of these cars was crippled, and is in the shops;
the other two are loaded with wheat consigned "to order."

The necessary instructions have been given our agents, and we
will do all in our power to hurry the return of your cars.

I am,
Very truly yours,
JOHN SMITH.

(Mem. enclosed.)

MEMORANDUM.

W. & A. L. Nos.

28542 to Ohio Northern, Dec. 5th.
34210 " Ohio Northern, Dec. 10th.
34762 " Kanawha Junc., 12/15 crippled.
29421 " Elmwood, 12/15 unloading.
28437 " Norfolk Shops, Dec. 6th.
34628 " No account.
34516 " Blue Ridge, 12/4 ordered out.
29781 to Ohio Northern, Nov. 27th.
28274 " Niantic, Dec. 12th, loading home.
34333 " Louisville Belt, Dec. 8th.
29842 " Brockton, Dec. 14th, empty, will load home.
28873 " Blue Ridge, Nov. 18th, ordered out.

This is but an example of a correspondence that is constantly being exchanged between the officials who are in charge of the Transportation Department of the various railways of the country.

The demands of trade necessitate continually the transportation of all manner of commodities over great distances.

Thus, wheat is brought from the Northwest to the seaboard, corn from the Southwest, cotton from the South, fruit comes from California, black walnut from Indiana, and pine from Michigan. In the opposite direction, merchandise and manufactured articles are sent from the East to all points in the West, the North, and Southwest. The interchange is constant and steadily increasing in all directions.

In the early period of railways in this country, when they were built chiefly to promote local interests, and the movement of either freight or passengers over long distances was a comparatively small portion of the traffic, it was customary for all roads to do their business in their own cars, transferring any freight destined to a station on a connecting road at the junction or point of interchange of the two roads. While this system had the advantage of keeping at home the equipment of each road, it resulted in a very slow movement of the freight. As the volume of traffic grew, and the interchange of commodities between distant points increased, this slow movement became more and more vexatious. Soon the railway companies found it necessary to allow their cars to run through to the destination of the freight without transfer, or they would be deprived of the business by more enterprising rivals. So that to-day a very large proportion of the freight business of the country is done without transfer; the same car taking the load from the initial point direct to destination. The result of this is, however, that a considerable share of all the business of any railway is done in cars belonging to other companies, for which mileage has to be paid; while, in turn, the cars of any one company may be scattered all over the country from Maine to California, Winnipeg to Mexico.

The problem that constantly confronts the general superintendent of a railway is, how to improve the time of through freight, thereby improving the service and increasing the earnings of the company; and, at the same time, how to secure the prompt movement of cars belonging to the company, getting them home from other roads, and reducing as far as possible upon his own line the use of foreign cars, and the consequent payment of mileage therefor.

By common consent the mileage for the use of all eight-wheel freight cars has been fixed at three-quarters of a cent per mile run; four-wheel cars being rated at one-half this amount, or three-eighths of a cent. This amount would at first sight appear to be insignificant, yet in the aggregate it comes to a very considerable sum. In the case of some of the more important roads in the country, even those possessing a large equipment, the balance against them for mileage alone often amounts to nearly half a million annually.

It becomes therefore of the first importance to reduce to a minimum the use of foreign cars, thereby reducing the mileage balance; at the same time avoiding any action that will interfere with or impede in any way the prompt movement of traffic.

The first step toward accomplishing this result is to organize and fully equip the Car Accountant's Department. The importance of this office has been recognized only of late years. Formerly, and on many lines even now, the Car Accountant was merely a subordinate in the Auditing Department of the company. His duties were confined strictly to computing the mileage due to other roads. This he did from the reports of the freight-train conductors, often in a cumbrous and mechanical manner, making no allowance for possible errors. At the same time, he received reports of foreign roads without question and without check. He was not interested in any way in the operations of the Transportation Department; and, as a consequence, it never occurred to him to make inquiries as to the proper use of the cars belonging to his own company. That he left entirely to the Superintendent. The latter, on the other hand, his time incessantly filled with many duties, could give but scant attention to his cars.

The Superintendent of a railway in this country who has, let us say, three hundred miles of road in his charge, has perhaps as great a variety of occupation, and as many different questions of importance depending upon his decision, as any other business or professional man in the community. Fully one-half of his time will be spent out-of-doors looking after the physical condition of his track, masonry, bridges, stations, buildings of all kinds. Concerning the repair or renewal of each he will have to pass judgment. He must know intimately every foot of his track and, in cases of emergency or accident, know just what resources he can depend upon, and how to make them most immediately useful. He will visit the shops and round houses frequently, and will know the construction and daily condition of every locomotive, every passenger and baggage car. He will consult with his Master Mechanic, and often will decide which car or engine shall and which shall not be taken in for repair, etc. He has to plan and organize the work of every yard, every station. He must know the duties of each employee on his pay-rolls, and instruct all new men, or see that they are properly instructed. He must keep incessant and vigilant watch on the movement of all trains, noting the slightest variation from the schedules which he has prepared, and looking carefully into the causes therefor, so as to avoid its recurrence. The first thing in the morning he is greeted with a report giving the situation of business on the road, the events of the night, movement of trains, and location and volume of freight to be handled. The last thing at night he gets a final report of the location and movement of important trains; and he never closes his eyes without thinking that perhaps the telephone will ring and call him before dawn. During the day in his office he has reports to make out, requisitions to approve, a varied correspondence, not always agreeable, to answer. Added to this, frequent consultations with the officers of the Traffic Department, or with those of connecting lines, in reference to the movement of through or local business, completely fill his time.

It is not to be wondered at that such a man gives but slight attention in many cases to the matter of car mileage. He frequently satisfies himself by arranging a system of reports from his agents to his office that give a summary each twenty-four hours of the cars of every kind on hand at each station; and leaves the distribution and movement of the cars in the hands of his agents. He will give some attention to the matter whenever he goes over his road on other and more pressing duties. Occasionally he will even take a day or two and visit every station, inquiring carefully as to each car he finds; why it is being held, for what purpose, and how long it has stood. Then, satisfied with having, as he says, "shaken up the boys," he will turn his attention to other matters, and let the cars take care of themselves. When the monthly or quarterly statements are made up, and he sees the amount of balance against his road for car mileage, he gives it but little thought, regarding it as one of the items like taxes, important, of course, but hardly one for which he is responsible.

His General Manager, however, will note the car-mileage balance with more concern; and, looking into the matter carefully, he will discover that the remedy is to put the Car Accountant into the Transportation Department; thus at once interesting him in the economical use of the equipment, and also placing in the hands of the Superintendent the machinery he needs to enable him to promptly control and direct the use of all cars.

The Car Accountant's Office may properly be divided into two main branches--mileage and record. The computation of mileage is made in most cases directly from the reports of each train. These reports are made by the train conductors, and give the initials and number of each car in their train, whether loaded or empty, and the station whence taken and where left. To facilitate the computation of mileage of each car, the stations on the road are consecutively numbered, beginning at nought--each succeeding station being represented by a number equivalent to the number of miles it is distant from the initial station; excepting divisional and terminal stations, where letters are used, to reduce the work in recording. The conductors report the stations between which each car moves by their numbers or letters. So that all that is necessary for the mileage clerk to do is to take the difference between the station numbers in each case, and he has the miles travelled by that car. The mileage of each car having been so noted on the conductor's report, it is then condensed, the mileage of all cars of any given road or line being added together, and the results entered into the ledgers. At the close of the month these books are footed, and a report is rendered to each road in the country of the mileage and amount in money due therefor, in each case; and settlements are made accordingly, either in full or by balance. This is purely the accounting side of the Car Accountant's Office.

There remains the record branch, equally important, and to the operating department far more interesting. This consists broadly in a complete record being kept of the daily movement and location of every car upon the road, local or foreign. At first sight this may seem to be a difficult and complicated operation, but, in fact, it is simple. The record is first divided between local and foreign; local cars being all cars owned by the home road, foreign being all those owned by other roads. The local books are of large size, ruled in such a way as to allow space for the daily movement or location of each car for one month, and admit of twenty-five or fifty cars being recorded upon each page. The record books for foreign cars are similarly ruled, a slight change being necessary to allow for the numbers and initials of the foreign cars, which cannot well be arranged for in advance.

The train conductors' reports are placed in the hands of the record clerks, each one recording the movements of certain initials, or series of numbers, under the date as shown by the report; the reports being handed from one to another until every car has been entered and the report checked.

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In addition to the conductors' train reports, the Car Accountant receives reports from all junction stations daily, showing all cars received from or delivered to connecting roads, whether loaded or empty, and the destination of each. He also has reports from all stations showing cars received and forwarded, from midnight to midnight, cars remaining on hand loaded or empty; and if loaded, contents and consignee, and also cars in process of loading or unloading, and reports from shops or yards showing cars undergoing repairs, or waiting for the same. In fine, he endeavors to get complete reports showing every car that either may be in motion or standing at any point on his road. All of these are entered on his record books. The station reports check those of the conductor, and _vice versa_. It will thus be seen that the record gives a complete history of the movement and daily use of each car on the road.

In case of stock and perishable freight, or freight concerning whose movements quick time is of the utmost importance, this record is kept not only by days but by hours; that is, the actual time of each movement is entered on the record. This is done by a simple system of signs, so that an exact account of the movement, giving date and hour of receipt and delivery, can be taken from the record. This is frequently of the greatest value.

In addition to this, it is customary now for nearly all roads to exchange what are known as "junction cards." They are reports from one to another giving the numbers of all cars of each road passing junction stations. These junction reports when received are also carefully noted in the record, so that an account is kept in a measure of the movement of home cars while on foreign roads, and their daily location.

It would be difficult, and beyond the scope of this article, to tell of the great variety of uses these records are put to. They serve as a check upon reports of the mileage clerks, insuring their accuracy. The junction reports serve also in a measure to check the reports of foreign roads. Then, at frequent intervals, a clerk will go over the record and note every car that is not shown to have moved within, say, five days, putting down on a "detention report" for each station the car number and date of its arrival. These reports are sent to the agents for explanation, and then submitted to the Superintendent. In a similar manner reports will be made showing any use locally of foreign cars. From the record can be shown almost at a glance the location of all idle cars, information that is often very valuable, and that when wanted is wanted promptly. Also, from the record, reports are constantly being made out--"tracers," as they are termed--showing the location and detention of home cars on foreign roads. In turn, foreign tracers are taken to the record, and the questions therein asked are readily answered by the Car Accountant.

Whenever possible, the distribution of empty cars upon the line should be under the direct supervision of the Car Accountant. Where this matter is left to a clerk in the Superintendent's office, or, as has often been the case, is left to the discretion of yardmasters and agents, the utmost waste in the use of cars is inevitable. An agent at a local station will want a car for a particular shipment. If he has none at his station suitable he will ask some neighboring agent; failing there, he will ask the Superintendent's office, and frequently also the nearest yardmaster. Some other agent at a distant station may want the same kind of car; orders in this way become duplicated, and the road will not only have to haul twice the number of cars needed, but very often haul the same kind of cars empty in opposite directions at the same time. This is no uncommon occurrence even on well-managed roads, and, it is needless to say, is most expensive.

Where the cars are distributed under the direct supervision of the Car Accountant, he has the record at hand constantly, and knows exactly where all cars are, and the sources of supply to meet every demand. Not only that, but every improper use of cars is at once brought to light and corrected.

The _theory_ of the use of foreign cars is that they are permitted to run through to destination with through freight, on condition that they shall be promptly unloaded on arrival at destination; that they shall be returned at once to the home road, being loaded on the return trip if suitable loading is available; but by no means allowed to be used in local service, or loaded in any other direction than homeward.

The _practice_ of many agents, and many roads, too, unfortunately, is hardly in keeping with this theory. Agents, especially if not closely watched, are prone to put freight into any car that is at hand, regardless of ownership, being urged to such course by the importunities of shippers and, at times, by the scarcity of cars. Frequently such irregularities are the result of pure carelessness, agents using foreign cars for local shipments, simply because they are on hand, rather than call for home cars which it may take some trouble and delay to procure. In this way at times a large amount of local business may be going on on one part of the road in foreign cars, while but a few miles distant the company's cars may be standing idle. The Car Accountant from his record can at once put a stop to this, and prevent its recurrence.

Another valuable use to which the Car Accountant's Office may be put is to trace and keep a record of the movement of freight, locating delays, and tracing for freight lost or damaged. By a moderate use of the telegraph wire the Car Accountant can keep track of the movement of special freight-trains concerning which time is important, and so insure regularity and promptness in their despatch and delivery. From the mileage records may be obtained the work of each engine in freight service, the miles run, the number of loaded and empty cars hauled; and by considering two, or perhaps three, empty cars as equivalent to one loaded car, the average number of loaded cars hauled per mile is obtained. The information is often valuable, as on many roads the ability of a Superintendent is measured to a considerable extent by the amount of work performed by the engines at his command.

In many other ways the resources of the Car Accountant's office will be found of the greatest value to the Superintendent. When the office is once fully organized and systematized, and all in good working order, the Superintendent will find that his capacity for control of his cars has been more than doubled, while the demands on his time for their care has been really lessened. He has all the information he needs supplied at his desk, far more accurate than any he was ever able to secure before, and in the most condensed form; while, at the same time, he will find his freight improving in time over his line, his agents will have cars more promptly and in greater abundance than ever, and last, and most gratifying of all, his monthly balance-sheets will show a steady decrease in the amount his road pays for foreign-car mileage, until probably the balance will be found in his favor, although his business and consequent tonnage may have increased meanwhile.