| MAINTENANCE OF WAY AND STRUCTURES. |
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| Class No. | |
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| [1–A] | Frogs, switches, and crossings, and parts of same. |
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| [1–B] | Track fastenings, track bolts, spikes, etc. |
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| [1–C] | Track tools—all kinds, including hand and push cars, gasoline motor cars, velocipedes, and parts of same, and miscellaneous track material. |
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| [2–A] | Interlocking and signal material. |
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| [2–B] | Telegraph and telephone material. |
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| [3] | Building and paving brick, cement, lime, stone, cast-iron water and culvert pipe, roofing tile and slate, prepared roofing, all kinds for buildings, sewer and drain tile, etc. |
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| [4] | Lumber, bridge and building, including piling, bridge timber, bridge ties, fence posts, shingles, and manufactured lumber for bridges and buildings. |
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| [5–A] | Switch ties, treated or untreated. |
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| [5–B] | Crossties, treated or untreated. |
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| [6] | Iron bridges, turntables, and structural steel, all kinds. |
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| [7] | Ballast, all kinds, including riprap. |
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| [8] | Rail, all kinds, except scrap. |
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| [9–A] | Fuel and water station material, and scales, and parts. |
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| [9–B] | Elevators, and coal and ore handling and conveying machinery. |
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| [9–C] | Steam derricks, steam shovels, steam ditchers, pile drivers and other such portable equipment used in roadway work and special material for same. |
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| [10] | Chemicals for timber treatment. |
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| MAINTENANCE OF EQUIPMENT. |
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| [11] | Bolts, nuts, washers, rivets, lag screws, pins and studs. |
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| [12] | Springs, helical and elliptical, all kinds, for locomotives and cars. |
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| [13] | Flues for locomotive and stationary boilers, arch tubes, dry pipes, all kinds. |
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| [14] | Brass, copper, and steel tubing, copper ferrules, and soft metals, such as copper, babbitt, tin, lead, and zinc. |
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| [15] | Bar iron and steel, spring steel, tool steel, shaped steel, sheet steel under No. 13 gauge, sheet copper, tin and brass, chain, all kinds, except light coil, wire netting. |
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| [16] | Boiler, fire-box, tank and sheet steel, No. 13 gauge and heavier, all kinds. |
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| [17] | Heavy forgings for locomotives, such as crank pins, piston rods, quadrants and levers, motion links, valve yokes, etc. |
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| [18] | Car forgings, iron and steel for passenger and freight cars, including metal brake beams and metal bolsters. |
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| [19] | Locomotive castings, including gray iron, malleable, and steel, rough and finished, also cylinders, rough and finished. |
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| [20] | Car castings, including gray iron, malleable, and steel all kinds, also couplers and knuckles, and parts for metal car roofs. |
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| [21] | Rough and finished brass castings and journal bearings. |
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| [22] | Air-brake material, all kinds, for locomotives, passenger and freight cars, except hose, but including air pump and parts. |
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| [23] | Mechanical appliances for locomotives, such as injectors, lubricators, bell ringers, sanders, pop valves, air and steam gauges, whistles, boiler checks and parts, water gauge and lubricator glasses, and speed recorders. |
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| [24] | Passenger-car trimmings, all kinds, including oil and gas lamps and fixtures, steam-heat fixtures and fittings, except steam hose, mail car, coach and chair-car seat fixtures, including upholstering material of all kinds, such as carpet, linoleum, rubber tiling and matting for cars and buildings. |
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| [25] | Electric material for steam and electric locomotives. |
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| [26] | Electric material for steam and traction-line cars. |
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| [27] | Shop fuel, smithing coal, coke, fuel oil for furnaces, gasoline, charcoal, etc. |
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| [28] | Foundry supplies, fire brick, fire clay, etc. |
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| [29] | Wheels, tires, and axles for locomotives and cars, including driving-wheel centers, cast-iron, steel-tired and rolled-steel wheels. |
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| [30] | Lumber, locomotive and car, rough and finished, including manufactured articles. |
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| [31] | Machinery and machine tools, including all power-driven shop machinery. |
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| [32] | Locomotive boilers, fire boxes, locomotive tenders and frames. |
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| [33] | Trucks for equipment, locomotives, and cars. |
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| [34] | Material in process of manufacture. |
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| [35] | Floating-equipment material, all special material peculiar to floating equipment. |
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| CONDUCTING TRANSPORTATION. |
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| [36] | Locomotive, train, and station supplies, including tinware, all kinds; lanterns, train, switch, and other signal lamps and parts; locomotive and caboose tool equipment, such as jacks, shovels, wrecking frogs, train chains, etc.; baggage and warehouse trucks, caboose and station stoves and parts, ticket cases, tool handles, and all kinds of woodenware. |
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| [37] | Oil-house material, all kinds, including lubricating oils and grease, illuminating oils, boiler compound, all kinds, and waste, all kinds. |
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| [38] | Ice, sawdust, hay, and straw for ice houses. |
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| [39] | Fuel, locomotive, including coal and wood and fuel oil for locomotive use only. |
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| [40] | Fuel for stations and cars; includes coal, coke, and wood. |
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| [41] | Commissary supplies for dining cars and restaurants. |
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| GENERAL—COMMON TO ALL DEPARTMENTS. |
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| [42] | Pipe, iron and steel, except boiler flues. |
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| [43] | Pipe fittings, all kinds, for steam, air, and water; valves and cocks for same. |
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| [44] | Electric-lighting material and supplies for buildings and grounds. |
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| [45] | Hardware, all kinds, including nails, jacks, small hand tools, emery wheels, wire, and wire cloth. |
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| [46] | Rubber and leather goods, including air, steam, and water hose, packing, all kinds, including metallic packing, asbestos, rope, belting, pipe covering, and boiler lagging. |
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| [47] | Glass, drugs, chemicals and painter’s supplies, such as brushes, scrapers, sand and emery paper and cloth, also paints, oils, and varnishes; all kinds for equipment and buildings. |
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| [48] | Stationery and printing. |
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| [49] | Power-plant equipment, including steam and electric power plants and generating stations, motors, and other electrical equipment for operating shop machinery. |
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| [50] | Scrap, all kinds, including scrap rail. |