Q. The engines would average what?

A. I do not think the engines are all re-built yet.

Q. The cars are about how much?

A. About $800 a piece.

By Mr. Dewees:

Q. On the freight cars could any of the iron be re-placed?

A. I might say no. Of course, occasionally, a wheel or two might be an exception, but none could be used again.

By Senator Yutzy:

Q. Who is your controller?

A. R. W. Downing, of Philadelphia.