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At a General Session of the Interstate Commerce Commission, Held at Its Office in Washington, D. C., on the 3d Day of June, 1907.

[Figures in brackets on right-hand side of pages indicate folios of original issue.]

The subject of a Uniform System of Accounts to be prescribed for and kept by carriers being under consideration, the following order was entered:

It is ordered, That the Classification of Locomotive-Miles, Car-Miles, and TrainMiles and the text pertaining thereto, prepared under the direction of this Commission by Henry C. Adams, in charge of Statistics and Accounts, and embodied in printed form to be hereafter known as First Issue, a copy of which is now before this Commission, be, and the same is hereby, approved; that a copy thereof duly authenticated by the Secretary of the Commission be filed in its archives, and a second copy thereof, in like manner authenticated, in the office of the Division of Statistics and Accounts; and that each of said copies so authenticated and filed shall be deemed an original record thereof. [5

It is further ordered, That the said Classification of Locomotive-Miles, Car-Miles, and Train-Miles with the text pertaining thereto be, and is hereby, prescribed for the use of carriers by rail (exclusive of electric railways) subject to the provisions of the act to regulate commerce as amended June 29, 1906, in the keeping and recording of the miles made by locomotives, cars, and trains; that each and every such carrier and each and every receiver or operating trustee of any such carrier be required to keep all mileage accounts in conformity therewith; and that a copy of such First Issue be sent to each and every such carrier and to each and every receiver or operating trustee of any such carrier.

It is further ordered, That the rules contained in said First Issue of the Classification of Locomotive-Miles, Car-Miles, and Train-Miles are, and by virtue of this order do become, the lawful rules according to which the said mileage accounts are defined; and that each and every person directly in charge of the accounts of any such carrier or of any receiver or operating trustee of any such carrier is hereby required to see to, and under the law is responsible for, the correct application of the said rules in the keeping and recording of the mileage accounts of any such carrier; and that it shall be unlawful for any such carrier or for any receiver or operating trustee of any such carrier or for any person directly in charge of the accounts of any such carrier or of any receiver or operating trustee of any such carrier to keep any account or record or memorandum of any mileage item except in the manner and form in said First Issue set forth and hereby prescribed, and except as hereinafter authorized.

It is further ordered, That any such carrier or any receiver or operating trustee of any such carrier may subdivide any mileage account in said First Issue estab- [6 lished as may be required for the purposes of any such carrier or of any receiver or operating trustee of any such carrier; or may make assignment of the total mileage made by locomotives, cars, or trains to operating divisions, to its individual lines, or to States: Provided, however, That a list of such assignments made by any such carrier or by any receiver or operating trustee of any such carrier be first filed in the office of the Division of Statistics and Accounts of this Commission subJect to disapproval by the Commission.

It is further ordered, That in order that the basis of comparison between the fiscal year ending June 30, 1908, and previous years be not destroyed, any such carrier or any receiver or operating trustee of any such carrier may, during the twelve months ending June 30, 1908, keep and maintain, in addition to the mileage accounts hereby prescribed, such portion or portions of its present accounts with respect to locomotive-miles, car-miles, or train-miles as may be deemed desirable by any such carrier, or by any receiver or operating trustee thereof, for the purposes

of such comparison; or, during the same period, may maintain such groupings of the mileage accounts hereby prescribed as may be desired for that purpose.

It is further ordered, That any such carrier or any receiver or operating trustee of any such carrier may, in addition to the mileage accounts hereby prescribed, keep any temporary or experimental accounts the purpose of which is to develop the efficiency of operations: Provided, however, That such temporary or experimental accounts shall not impair the integrity of any of the mileage accounts hereby prescribed; and that any such temporary or experimental accounts shall be open to inspection by the Commission.

It is further ordered, That July 1, 1907, be, and is hereby, fixed as the date on which said First Issue shall become effective. [8

[7

INTRODUCTORY LETTER.

To Carriers:

Interstate Commerce Commission,
Division of Statistics and Accounts,
Washington, June 3, 1907.

This Classification of Locomotive-Miles, Car-Miles, and Train-Miles, with the text pertaining thereto, is issued in accordance with an order of the Interstate Commerce Commission, a copy of which will be found immediately preceding this letter. The rules which the Classification contains should be observed by carriers in the adjustment of all entries in operating expense, in operating revenue, or in any other accounts kept by them to which the rules pertain.

The Classification here promulgated was worked out at a conference with accredited representatives of the American Railway Association and of the Association of American Railway Accounting Officers, and, with a few minor exceptions, embodies the recommendations submitted by them. It may be proper to say that the arbitrary of six miles per hour for switching locomotives is accepted temporarily, pending an investigation the purpose of which is to determine whether or not this arbitrary conforms to the facts. This investigation will be undertaken by the Division of Statistics and Accounts in co-operation with a Subcommittee of the Committee on Statistical Inquiry of the American Railway Association.

HENRY C. ADAMS,

In charge of Statistics and Accounts. [9

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*Numbers refer to folios in brackets on right-hand side of pages, which are inserted to preserve page numbers of original issue.

TEXT OF CLASSIFICATION OF LOCOMOTIVE-MILES.

REVENUE SERVICE.

FREIGHT LOCOMOTIVE-MILES.

Includes miles run by locomotives between terminals or stations with freight trains, also, miles run by locomotives between terminals or stations, with or without cabooses, going for or returning from this service; miles run by locomotives while assisting freight trains either as pushers or double-headers; miles run while hauling the second cut of a freight train doubled over grades; miles run light by locomotives going to or returning from assisting freight trains, as pushers or double-headers; miles run light returning to train after having hauled the first cut of a freight train doubled over grades; miles run light by locomotive of a freight train to and from the next coaling station or water tank for coal or water; miles run light to pick up or assist a freight train at stations between train terminals; miles run to pick up and haul dead freight-train locomotives into terminals; also, miles run by locomotives coming from or going to enginehouses or turntables from freight-train service; provided, no miles be allowed for this latter service if the distance be one-half mile or less in one direction.

PASSENGER LOCOMOTIVE-MILES.

Includes miles run by locomotives between terminals or stations with passenger, mail, and express trains, also, miles run by locomotives going for or returning from this service; miles run by locomotives while assisting passenger, mail, and express trains either as pushers or double-headers; miles run light by locomotives going to or returning from assisting passenger trains, as pushers or double-headers; miles run light by locomotive of a passenger train to and from the next coaling station or water tank for coal or water; miles run light to pick up or assist a passenger train at stations between train terminals; miles run to pick up and haul dead passengertrain locomotives into terminals; also, miles run by locomotives coming from or going to enginehouses or turntables from passenger-train service; provided, no miles be allowed for this latter service if the distance be one-half mile or less in one direction. [12

MIXED LOCOMOTIVE-MILES.

Includes miles run by locomotives between terminals or stations with mixed trains, also, miles run by locomotives between terminals or stations, with or without cabooses or passenger-train cars, going for or returning from this service; miles run by locomotives while assisting mixed trains, either as pushers or double-headers; miles run while hauling the second cut of a mixed train doubled over grades; miles run light by locomotives going to or returning from assisting mixed trains, as pushers or double-headers; miles run light returning to train after having hauled the first cut of a mixed train doubled over grades; miles run light by mixed-train locomotive to and from the next coaling station or water tank for coal or water; miles run light to pick up or assist a mixed train at stations between train terminals; miles run to pick up and haul dead locomotives from mixed trains into terminals; also, miles run by locomotives coming from or going to enginehouses or turntables from mixed-train service; provided, no miles be allowed for this latter service if the distance be one. half mile or less in one direction.

SPECIAL LOCOMOTIVE-MILES.

Includes miles run by locomotives in special revenue service, such as locomotives hauling chartered trains, paid for either on the basis of a rate per mile run or a lump sum for the train; circus and theatrical trains run under contracts calling for payments of specified amounts for transportation between designated stations; char

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