68 ACCOUNTING. 



FREIGHT AND EXPRESS. 



Freight and express agents, at stations where material is be- 

 ing received, will be instructed to deliver it upon expense bills, 

 being certified to in following manner: 



Received 1 



Signed 



Assistant Engineer (or Material Clerk 

 or other official). 



Here insert division or branch. 



Care should be taken to note, on face of expense bills, any 

 shortage or damage, and the agent should be immediately noti- 

 fied in writing. 



Freight or express charges should not be paid in cash; if 

 agent refuses to accept certified expense bill telegraph the 

 facts to division engineer. 



Rates will be checked in accounting department 



INVENTORIES. (FORM 7.) 



At the end of each year, on Dec. 31, each assistant engineer, 

 resident engineer, or other official having property of the rail- 

 way company in his charge, will make out a full inventory of 

 it, and forward same to the chief engineer through the division 

 engineer. 



The value of this inventory depends upon its being made 

 promptly, and showing, in detail, what property the railway 

 company owns, where it is located, and what it is worth. 

 Division engineers will see that the above instructions are 

 followed, and that the inventories are complete in every par- 

 ticular. 



INSURANCE. 



All buildings, important bridges, trestles and other struc- 

 tures liable to damage from fire will be reported to the chief 

 engineer for insurance immediately on completion. Make 

 these reports in tabulated form, as follows: 



