30.
110, 160, 197, 224, 264, 315
Wicomico and Pocomoke R. R..
100,
154, 190, 220, 256, 308, 340
Wilkes Barre and Harvey's Lake R. R...
Wilkes Barre and Scranton R. R..
Wilkes Barre and Western Ry.
Williamsport and North Branch R. R...
100.
154, 190, 220, 256, 308, 340
Wichita and Colorado Ry... .66, 132, 209, 288, 328
Wichita and Southwestern Ry..28, 108, 196, 262, 314
Wichita and Western R. R......
154, 190, 220, 256, 308, 340
Wilmington, Chadbourn and Conway
R. R....
100, 154, 190, 220, 256, 308, 340
Wilmington, Columbia and Augusta
R. R......
30, 110, 197, 264, 315
Wilmington and Northern R. R........................ 100,
154, 190, 220, 256, 308, 340
Wilmington and Weldon R. R..30, 110, 197, 264, 315
Wilton R. R
34, 112, 198, 266, 317
Winchester and Potomac R. R..32, 110, 197, 264, 315
Winchester and Strasburg R. R..
.84. 144, 215, 298, 334
70, 136, 210, 290, 329
.56, 126, 206, 280, 324
Winifrede R. R.......100, 154, 190, 220, 256, 308, 340
West Virginia Central Ry
Westerman R. R........
Western Railway of Alabama.
Western and Atlantic R. R
100
100,
154, 190, 220, 256, 308, 339
Western New York and Pennsylvania
R. R
......100, 154, 190, 220, 256, 308, 339
Western North Carolina R. R..88, 146, 216, 300, 335
Western Pennsylvania R. R .82, 142, 214, 296, 333
Weston and Buckhannon R. R.......
100,
154, 190, 220, 256, 308, 339
100,
154, 190, 220, 256, 308, 339
100,
154, 190, 220, 256, 308, 340
Wheeling, Pittsburgh and Baltimore
Wheeling and Elm Grove R. R..
Wheeling and Lake Erie Ry...
R. R.
32, 110, 197, 264, 315
Whitefield and Jefferson R. R....................................
34
White Water R. R....100, 154, 190, 220, 256, 308, 340
154, 190, 220, 256, 308, 340
34, 114, 199, 268, 317
Wood River Branch R. R..
100,
154, 190, 220, 256, 308, 340
Woodstock R. R......100, 154, 190, 220, 256, 308, 340
Worcester, Nashua and Rochester R. R.. 34,
112, 198, 266, 316
102,
154, 190, 220, 256, 308, 340
Wrightsville and Tennille R. R..
38,
116, 164, 200, 228, 270, 318
Worcester and Shrewsbury R. R...
Act to regulate commerce, twentieth section of, 1.
Appendix, 341; note prefatory to, 343.
Association of American Railway Accounting
Officers, 4.
Bonds, amount per mile, 347; classification of, 21;
various methods adopted by auditors to appor-
tion, 348.
Capital, amount of, per mile of line, 16, 347; cir-
culating, 13, 348; circulating, amount of, 15;
circulating, comments of railroad paper on, 348;
circulating, liabilities or assets as measure of,
14; railway, summary of, 14.
Carriers, invitation of, to Washington, to consider
scope of form of Annual Report to be issued by
Commission, 2.
Carrier's property, franchise, and equipment, cost
and value of, 6.
Car trust obligations, 13, 349.
Circular, of October, 1887, issued to carriers, State
Commissions, and others, 2.
Commissions, State, annual report, form of, 3.
Convention of railway commissioners, in Wash-
ington, March 5, 6, 7, 1889, 4; paper on "Uni-
form Railway Statistics," by Statistician, read
before, 4, 344; resolution of, as to uniformity of
method of collecting and publishing railway
statistics, 4.
Convention of State commissioners at Saratoga,
June 10, 1879, 17.
Cost of railways in United States, 6.
Fast freight service, 16.
Fixed charges, 352.
Floating debt, 13.
Form, annual report, drafting of original, 2; an-
nual report of State Commissions, 3; annual
report, the proposed, issued January, 1888, 3;
annual report, 1888, topics covered by, 3; annual
report, the official, for railway statistics in
United States, 4; annual report, 1889, 23.
Freight service, fast, 16; apportionment of operat
ing expenses to passenger and, 17, 18.
Funded debt, 13; amount per mile, 14.
Harmony of results, test of accuracy, 346.
Improvements, permanent, 352.
Inland traffic, 349; amount invested in business
of, 7.
Inland transportation, amount of property de-
voted to, 349.
Interest, classification of stocks and bonds accord-
ing to rate of dividend or, 21.
Internal commerce, physical and legal basis of, 7.
Line, operated, 345; owned, 315.
Lines, construction of new, 5, 12.
Mileage, railway, 9, 315; railway, figures from
Auditor or Engineer, 345; shrinkage in railway,
10, 16; sources of over-estimation in railway, 10;
territorial distribution of railway, 10; in United
States by States and Territories, summary of, 11.
Passenger service, 15; apportionment of operat-
ing expenses to, 17, 18.
Current liabilities, classification of, as railway Physical characteristics, 19.
capital, 13; amount per mile, 14.
Earnings, from operation, 16, 17.
Economy, railway, 23.
"Engineering News," 12.
Entrepreneur property, 15.
Expenditures, division of, 352; summary of, 20.
Expenses, car mileage as basis for apportionment
of, 19; operating, 16, 352; operating, classifica-
tion of, 17, 352; operating, app rtionment of, to
passenger and freight service, 17, 18; operat-
ing, various theories as to apportionment of, 18.
Express business, 16.
Facts. important, 349.
Property basis of the railway industry, 7.
Proprietary company, 348.
Proprietary relationships, 346.
Railway, accounting officers, 23; accounting offi
cers, meeting of, in Washington, to consider pro-
posed form of annual report, 3; capital, 14;
capital, why bonds are classed as, 13; construc-
tion, greatest activity in, 12; corporations,
classification of, 7; corporations, facts bearing
on financial standing of, 5, 8; corporations, legal
relations of, 7; directors, 22; industry, fixed in-
vestments in, 15; problem, the, 5, 350; property,
deterioration of, 352; statistics, first attempt
uniform, 23; traffic, unit of measurement of, 351.
Railways, classification of conditions for building,
347; consideration of questions asked from, 5;
corporate history, study of, 6; financial opera-
tions of, 22; grouping of, 21.
Receivers' certificates, 349.
Rates, 16; fair, 347.
Report, first annual, 1; second annual, 22; of State
Commissions, 350; preliminary, to Interstate
Commerce Commission, 1, 12.
Revenue, per passenger per mile, 20; per ton per
mile, 20; per train mile, passenger trains, 20;
per train mile, freight trains, 20.
Rolling stock, 352.
Saratoga classification, 17, 352.
State Railway Commissions, 10, 345, 346, 349, 350;
annual report, form of, 3; co-operation of, 4, 7,
344, 349, 350.
Statistician, 23; Assistant, 23; office of, when cre-
ated, 2, note; paper of, on "Uniform Railway
Statistics, 4, 344.
Statistics, advantages from uniform method of
collecting and presenting railway, 344; com-
parative study of, 347; English railway, 351;
German and Swiss, 19; laws of States pertain-
ing to collection of railway, 350; railway, organi.
zation of, in the United States, 4; theory of, 347;
Uniform Railway, paper on, by Statistician, 4,
344.
Statistical tables, explanation of, and presentation
of their summaries, 7.
Statistical work, organization of, 2.
Stock, capital, majority control of, 15.
Stocks, 14; amount per mile, 14; classification of,
21; various methods taken by auditors to ap-
portion, 348.
Southern States, enterprise of, in railway con-
struction, 12; roads in, represented wholly by
stock or very lightly mortgaged, 14.
Summary, Comparative, of Results Deduced from
Table III and Table IV; of Earnings and In-
come, 17; of Expenditures, 20; of Railway Cup-
ital, 14; of Railway Mileage in the United States
by States and Territories, 11.
Table I. Classification of Railways and Mileage
for the Year ending June 30, 1888, 25; explana-
tory matter pertaining to, 7, 9; explanatory note
of, 27.
Table II. Amount of Railway Capital at the
Close of the Year ending June 30, 1888, 105; ex-
planatory matter pertaining to, 7, 12; explana-
tory note of, 107.
Table III. Earnings and Income for the Year
ending June 30, 1888: A. Earnings from Opera-
tion, 157; B. Income from Property Owned but
not Operated, 193; Comparative Summary of
Results Deduced from, and Table IV, 20; ex-
planatory matter pertaining to, A and B, 6, 8,
17; explanatory note of, A, 159; explanatory
note of, B, 195.
Table IV. General Expenditures for the Year
ending June 30, 1888: A. Operating Expenses,
221; B. Fixed Charges, 259; C. Summary of
Operating Expenses and Fixed Charges, 259;
Comparative Summary of Results Deduced from
Table III and, 20; explanatory matter pertain-
ing to, A, B, and C, 8, 17; explanatory note of, A,
223; expianatory note of, B and C, 261.
Table V. Payments on Railway Capital during
the Year ending June 30, 1888, 311; explanatory
matter pertaining to, 8, 21, 22; explanatory note
of, 313.
Table VI. Cash Statement of Financial Opera-
tions for the Year ending June 30, 1888; explana-
tory matter pertaining to, 7, 8, 22.
Table Showing Data Pertaining to Railways,
Called for by the Interstate Commerce Com-
mission and by the Various State Commissions,
355; explanatory note of, 357.
Taxes, 352.
Trackage rights, 345, 346, note; items, 17, note.
Traffic, railway, unit of measurement of, 351.
Train, "pound" of a, 18.
Trains, weight of, 19.
Uniformity, 346.
Year, close of Fiscal, 351.
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