ACCOUNTING. 71 



month, giving car numbers, dates between which used, pur- 

 pose for which used, and whether used by company or con- 

 tractors. 



From this report and the statement mentioned in paragraph 

 83, the bills of rental against construction department and con- 

 tractors will be made up, in the division engineer's office. 



Construction material must be promptly unloaded and cars 

 returned at once to operating department. 



Under no circumstances can foreign cars be used in work- 

 train service, nor can any cars be used as cabooses or boarding 

 cars, except those furnished for that purpose. 



COMMERCIAL TRAFFIC DURING CONSTRUCTION. 



The province of this department is to construct new roads, 

 not to operate them, and they are to be turned over to the 

 operating department as soon as practicable. 



The object of these instructions is to relieve this depart- 

 ment from handling money, and place the responsibility of 

 properly collecting and accounting for revenue arising from 

 transactions of commercial business in the hands of the offi- 

 cials of the railway company to whom such work belongs. 



The accounting department will see that such earnings are 

 duly credited to construction account. 



Time cards will be arranged by assistant engineer with as 

 much reference to convenient transaction of commercial busi- 

 ness as is consistent with the economical handling of construc- 

 tion work. 



Officers and employees are to handle no money collected for 

 transportation of freight and passengers except as herein pro- 

 vided. 



As soon as commercial business is likely to be offered, the 

 assistant engineer shall notify the division engineer, who shall 

 request the division superintendent under whose jurisdiction 

 the branch will pass when completed to nominate agents ana 

 operators, subject to approval by the chief engineer and the 

 proper officials. 



The chief engineer will request the general traffic manager 

 to publish freight and passenger rates. 



