The Railway System To-day 379 



committees, whose members are thus kept thoroughly in 

 touch with everything going on in regard to matters under 

 their special cognisance. 



On the subject of finance, Sir George Findlay says (and the 

 position is still as here stated, except that certain members of 

 the Finance Committee now meet weekly to pass current 

 accounts for payment) : 



" The system of control over the expenditure of the Com- 

 pany's money is a very complete one. The general theory is 

 that no expenditure is incurred without the direct sanction of 

 the directors, expressed by a minute of some committee 

 approved by the board. The district officers are, indeed, 

 allowed to make small necessary payments, but for these 

 vouchers are submitted monthly and, after being carefully 

 examined, are passed by the Finance Committee. No work 

 is done by any of the engineering departments, except ordinary 

 maintenance and repairs, without a minute of the directors 

 to sanction it, and, in like manner, no claim is paid, except 

 those of trifling amount, without the authority of the ' Goods 

 Claims Committee.' ' 



The executive management is carried out by the general 

 manager, the chief goods manager, and the superintendent 

 of the line, the heads of the various other departments and, 

 also, the district officers reporting to, and being under the 

 direction of, one or other of these three officers, or, in the case 

 of the chief goods manager and the superintendent of the line, 

 of their assistants. 



The general manager naturally exercises general control. 

 He is accountable to the chairman and directors for the good 

 working of all departments, and when one takes into account 

 the magnitude of the financial interests at stake ; the extreme 

 complexity of the movements and details involved in the 

 operation of so many miles of railway transporting so huge a 

 volume of traffic ; the responsibilities of the company towards 

 the multitudes of travellers who depend for life or limb on the 

 perfection of the arrangements made for their safety ; the 

 enormous value of the goods of which temporary charge is 

 undertaken ; the questions of principle or precedent that arise 

 in connection with a whole army of workers, no less than the 

 matters of policy as regards development of the line or the 

 relations with other companies, involving, it may be, intro- 



