Thus, wheat is brought from the Northwest to the seaboard, corn from the Southwest, cotton from the South, fruit comes from California, black walnut from Indiana, and pine from Michigan. In the opposite direction, merchandise and manufactured articles are sent from the East to all points in the West, the North, and Southwest. The interchange is constant and steadily increasing in all directions.
In the early period of railways in this country, when they were built chiefly to promote local interests, and the movement of either freight or passengers over long distances was a comparatively small portion of the traffic, it was customary for all roads to do their business in their own cars, transferring any freight destined to a station on a connecting road at the junction or point of interchange of the two roads. While this system had the advantage of keeping at home the equipment of each road, it resulted in a very slow movement of the freight. As the volume of traffic grew, and the interchange of commodities between distant points increased, this slow movement became more and more vexatious. Soon the railway companies found it necessary to allow their cars to run through to the destination of the freight without transfer, or they would be deprived of the business by more enterprising rivals. So that to-day a very large proportion of the freight business of the country is done without transfer; the same car taking the load from the initial point direct to destination. The result of this is, however, that a considerable share of all the business of any railway is done in cars belonging to other companies, for which mileage has to be paid; while, in turn, the cars of any one company may be scattered all over the country from Maine to California, Winnipeg to Mexico.
The problem that constantly confronts the general superintendent of a railway is, how to improve the time of through freight, thereby improving the service and increasing the earnings of the company; and, at the same time, how to secure the prompt movement of cars belonging to the company, getting them home from other roads, and reducing as far as possible upon his own line the use of foreign cars, and the consequent payment of mileage therefor.
By common consent the mileage for the use of all eight-wheel freight cars has been fixed at three-quarters of a cent per mile run; four-wheel cars being rated at one-half this amount, or three-eighths of a cent. This amount would at first sight appear to be insignificant, yet in the aggregate it comes to a very considerable sum. In the case of some of the more important roads in the country, even those possessing a large equipment, the balance against them for mileage alone often amounts to nearly half a million annually.
It becomes therefore of the first importance to reduce to a minimum the use of foreign cars, thereby reducing the mileage balance; at the same time avoiding any action that will interfere with or impede in any way the prompt movement of traffic.
The first step toward accomplishing this result is to organize and fully equip the Car Accountant's Department. The importance of this office has been recognized only of late years. Formerly, and on many lines even now, the Car Accountant was merely a subordinate in the Auditing Department of the company. His duties were confined strictly to computing the mileage due to other roads. This he did from the reports of the freight-train conductors, often in a cumbrous and mechanical manner, making no allowance for possible errors. At the same time, he received reports of foreign roads without question and without check. He was not interested in any way in the operations of the Transportation Department; and, as a consequence, it never occurred to him to make inquiries as to the proper use of the cars belonging to his own company. That he left entirely to the Superintendent. The latter, on the other hand, his time incessantly filled with many duties, could give but scant attention to his cars.
The Superintendent of a railway in this country who has, let us say, three hundred miles of road in his charge, has perhaps as great a variety of occupation, and as many different questions of importance depending upon his decision, as any other business or professional man in the community. Fully one-half of his time will be spent out-of-doors looking after the physical condition of his track, masonry, bridges, stations, buildings of all kinds. Concerning the repair or renewal of each he will have to pass judgment. He must know intimately every foot of his track and, in cases of emergency or accident, know just what resources he can depend upon, and how to make them most immediately useful. He will visit the shops and round houses frequently, and will know the construction and daily condition of every locomotive, every passenger and baggage car. He will consult with his Master Mechanic, and often will decide which car or engine shall and which shall not be taken in for repair, etc. He has to plan and organize the work of every yard, every station. He must know the duties of each employee on his pay-rolls, and instruct all new men, or see that they are properly instructed. He must keep incessant and vigilant watch on the movement of all trains, noting the slightest variation from the schedules which he has prepared, and looking carefully into the causes therefor, so as to avoid its recurrence. The first thing in the morning he is greeted with a report giving the situation of business on the road, the events of the night, movement of trains, and location and volume of freight to be handled. The last thing at night he gets a final report of the location and movement of important trains; and he never closes his eyes without thinking that perhaps the telephone will ring and call him before dawn. During the day in his office he has reports to make out, requisitions to approve, a varied correspondence, not always agreeable, to answer. Added to this, frequent consultations with the officers of the Traffic Department, or with those of connecting lines, in reference to the movement of through or local business, completely fill his time.
It is not to be wondered at that such a man gives but slight attention in many cases to the matter of car mileage. He frequently satisfies himself by arranging a system of reports from his agents to his office that give a summary each twenty-four hours of the cars of every kind on hand at each station; and leaves the distribution and movement of the cars in the hands of his agents. He will give some attention to the matter whenever he goes over his road on other and more pressing duties. Occasionally he will even take a day or two and visit every station, inquiring carefully as to each car he finds; why it is being held, for what purpose, and how long it has stood. Then, satisfied with having, as he says, "shaken up the boys," he will turn his attention to other matters, and let the cars take care of themselves. When the monthly or quarterly statements are made up, and he sees the amount of balance against his road for car mileage, he gives it but little thought, regarding it as one of the items like taxes, important, of course, but hardly one for which he is responsible.
His General Manager, however, will note the car-mileage balance with more concern; and, looking into the matter carefully, he will discover that the remedy is to put the Car Accountant into the Transportation Department; thus at once interesting him in the economical use of the equipment, and also placing in the hands of the Superintendent the machinery he needs to enable him to promptly control and direct the use of all cars.
The Car Accountant's Office may properly be divided into two main branches—mileage and record. The computation of mileage is made in most cases directly from the reports of each train. These reports are made by the train conductors, and give the initials and number of each car in their train, whether loaded or empty, and the station whence taken and where left. To facilitate the computation of mileage of each car, the stations on the road are consecutively numbered, beginning at nought—each succeeding station being represented by a number equivalent to the number of miles it is distant from the initial station; excepting divisional and terminal stations, where letters are used, to reduce the work in recording. The conductors report the stations between which each car moves by their numbers or letters. So that all that is necessary for the mileage clerk to do is to take the difference between the station numbers in each case, and he has the miles travelled by that car. The mileage of each car having been so noted on the conductor's report, it is then condensed, the mileage of all cars of any given road or line being added together, and the results entered into the ledgers. At the close of the month these books are footed, and a report is rendered to each road in the country of the mileage and amount in money due therefor, in each case; and settlements are made accordingly, either in full or by balance. This is purely the accounting side of the Car Accountant's Office.