against dealing in nontransferable tickets. This practice became common in 1904, when the Supreme Court of Missouri and the U. S. Circuit Court of the eastern district of Missouri issued such orders. In various parts of the country temporary, and later permanent, injunctions were thereafter obtained. In New Orleans the right to restrain the dealing in nontransferable tickets was contested in three separate federal courts, and the question was finally decided in favor of the carriers in the U. S. Supreme Court.

3

Eleven states, moreover, have enacted antiscalping laws -New York, New Jersey, Pennsylvania, Michigan, Illinois, North Carolina, Texas, Montana, Washington, Oregon, and Georgia-and various others have forbidden the sale of certain tickets. Various states, such as Oregon and Nebraska, have penalized fraud, counterfeiting, and the alteration of tickets. In two states, New York and Texas, the antiscalping laws were overthrown by the courts, but in others, such as Oregon and Illinois, they have been expressly upheld and commended. To be effective they should contain provisions for the redemption of unused tickets by the railways, and statutes to that effect have been enacted * in thirteen states.

So effective have been the combined forces directed against the ticket brokerage business, that it is now but a shadow of its former self. At some points, however, it still is a thorn in the side of the passenger department, and the war on the scalper is not yet ended.

1 Schubach vs. McDonald, 65 L. R. A. 136.

2 Ill. Cent. R R. Co. vs. Caffrey, 128 Fed. Rep. 770.

3 L. & N. R. R. Co. vs. Bitterman, 128 Fed. Rep. 176; 144 Fed.

Rep. 34.

4 Oregon, Wyoming, North Dakota, Pennsylvania, Texas, New Jersey, North Carolina, Georgia, Illinois, Indiana, Iowa, Minnesota, and Montana.

REFERENCES

1. H. Harper, "Railway Passenger Travel," a paper in the volume entitled "The American Railway," p. 236 et seq., New York, 1889.

2. L. G. McPherson, "The Working of the Railroads," p. 223 et seq., New York, 1907.

3. Byron K. and William F. Elliott, "A Treatise on the Law of Railroads," vol. iv, section 1593, Indianapolis, 1907.

4. Dewitt C. Moore, "A Treatise on the Law of Carriers," Albany, 1906.

5. A. J. Gillingham, "Passenger Receipts." (An Address to a class of employees of the Pennsylvania Railroad in 1905.) 6. F. L. Meyer, "Twentieth Century Manual of Railway Station Service," Chicago, 1906.

7. Annual Report of the Interstate Commerce Commission, 1890; 1906, pp. 7-9.

8. "In re Passes to Clergymen." Decision of the Interstate Commerce Commission, XV I. C. C. Reps., 45 (1909).

For references to cases consult footnotes to the text of the chapter.

CHAPTER XXVIII

THE ACCOUNTING OF PASSENGER REVENUE

Subdivisions of the subject-Accounting forms used by station agents -Accounting forms filled out by conductors-Work of ticket receivers, forms employed-Work of, and books kept by, the general office of the passenger accounting department—Accounting of miscellaneous passenger revenue-References.

THE accounting of passenger revenue is usually accomplished by a smaller number of auditors than is required for freight revenues. Receipts from the sale of tickets are audited by an Auditor of Passenger Receipts or Ticket Auditor, and the revenues from the baggage service, mail, express, newspaper, parcel, and other sources allied to the passenger service, are audited either in this same office or in that of an Auditor of Miscellaneous Receipts and Accounts. As in the case of freight revenue, the general books are kept by the Comptroller or General Auditor, and the money collected is handled by the Treasurer.

This description of the auditing of passenger revenue may be divided into (1) agency, (2) the work of the conductor, (3) the work of the ticket receiver, (4) general office work, and (5) miscellaneous passenger revenue and practices.

I. AGENCY

It is one of the duties of the local ticket agent to keep informed concerning the stock of tickets on hand, and to

make necessary requisitions on the General Passenger Agent for additional supplies. The Passenger Traffic Departments of some lines require requisitions at stated periods and at other times permit only emergency calls. Such requisition is made on a special requisition blank (Form 1) provided for the purpose.

Before sending the required number of tickets to the ticket agent, the General Passenger Agent makes out an

Form P-Small

Reading

ORIGINAL.

No.

Philadelphia & Reading Railway Company.

Requisition on General Passenger Agent for Passenger Tickets.

Applications for tickets must be forwarded (in Duplicate) to the General Passenger Agent. Reading Terminal, Philadelphia, FULLY TWO WEEKS BEFORE THE SUPPLY WILL BE REQUIRED, and any extraordinary demand made known as early as possible.

NO TELEGRAMS WILL RECEIVE ATTENTION.

UNDER NO CIRCUMSTANCES will Duplicate Tickets be furnished after receipt has been signed.

Agents will examine Tickets and return the receipt signed with ink, as soon as possible, to General Passenger Agent, Reading Terminal,
If any errors advise this office at once, but make no changes

FORM 1.

invoice which describes them and states their form and consecutive numbers. Frequently the requisition blank, when signed by the agent, serves as an invoice. The invoice is forwarded with the tickets to the agent, who signs and returns it to the Auditor of Passenger Receipts. After signing the invoice every ticket must be accounted for either in the form of cash or by the tickets themselves.

The essential records of the ticket agent are the inter

line record, the local tickets record, and a sales book. In the first of these the interline tickets are entered on the debit side stating the date of their receipt, while the sales are reported, and recalled or spoiled tickets are sent to the Auditor to be entered on the credit side of the accounts. The interline record shows exactly the condition of the interline ticket stock. The local tickets record differs from the interline record, in that generally only the date and the opening and closing numbers are entered, local tickets being usually printed in consecutive order for each station. The sales book contains a record of all tickets sold and money remitted to the Treasurer on account of same, with balance on hand.

The agent is obliged to make periodie reports to the Auditor of all tickets sold. The daily system" calls for three reports of this kind. tickets sold (Form 2), the printed destinations and routes is shown, and the sale of all local skeleton tickets is summarized. The daily report of commutation and mileage tickets contains a detailed statement of all sales of such tickets, with names of purchasers and destinations, and sometimes the addresses of the purchasers. If for any reason tickets are recalled, a statement of passenger tickets forwarded to Auditor of Passenger Receipts is made out (Form 3).

In the daily report of local sale of all local tickets with

The agent, likewise, makes a daily cash report (Form 4), stating the amount of money remitted to the Treasurer. The original is sent to the Treasurer, and advice of the same to the Auditor.

As is true of the station freight agent, the ticket agent makes monthly reports. Railroads require a monthly report of local tickets (Form 5), and another and simpler monthly report of interline tickets (Forms 6 and 7), which