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Eighteenth.

PROPOSED REVIEW OF THE RECOMMENDATIONS AND DECI-
SIONS OF THE ASSOCIATION PERTAINING TO FREIGHT

ACCOUNTS.

Submitted to the Association by Mr. R. E. Kimbell, Assistant General Auditor, St. Louis Southwestern Railway Company, and referred to the Standing Committee on Freight Accounts by Mr. Frank Nay, President.

Mr. Kimbell's letter is as follows:

"ST. LOUIS, Mo., May 3rd, 1907.

"MR. FRANK NAY,
"President, Ass'n of American Ry. Accounting Officers,
"Chicago, Ill.

"Dear Sir:-It is quite generally recognized that many
of the recommendations and decisions of the Association,
although reached after careful consideration, are honored
more in the breach than in the observance. Inasmuch as
there is nothing in the Constitution of the Association
which obligates its members to adopt its recommendations
and decisions, it would appear that the latter should be
amended and revised from time to time to meet the best
current ideas and thereby insure, as far as possible, more
general adoption.

"With the object of bringing the recommendations and decisions of the Association pertaining to freight accounts up to date, I want to suggest that this question be referred to the Standing Committee on Freight Accounts with request that the committee review, in a general way, all freight matters of record at this time and report to the next annual meeting any recommendations in connection therewith which in its judgment are appropriate. This would seem to be an opportune time for action of this kind in view of the likelihood of a new Synopsis being issued in 1908.

"I would therefore ask, if you think it well to do so, that the matter be referred to the Standing Committee on Freight Accounts for consideration.

"Yours very truly,

"(Signed) R. E. KIMBELL,
"Assistant General Auditor.''

The following is respectfully submitted:

Your Committee has reviewed the recommendations and decisions of the Association relating to freight accounts, as contained in the Synopsis of 1903 and subsequent annual reports.

Adopted.

In preparing a new synopsis, your Committee has materially changed many of the former recommendations of the Association, eliminating such as seemed to be obsolete.

The recommendations have been arranged by numbered subjects and paragraphs, indexed to facilitate ready reference, and the language harmonized throughout as far as it could be consistently done; for instance, the word "carrier'' is used in lieu of "road," "line," "railroad,” "system," etc.

(1) Resolved, That the following arrangement of the recommendations and decisions of the Association relating to Freight Accounts be observed in the preparation of future issues of the Synopsis, and further, be it

(2) Resolved, That future resolutions relating to Freight Accounts, which affect existing recommendations of the Association, shall give reference to such subject and paragraph numbers as may be amended or cancelled and that appropriate subject and paragraph numbers be assigned to any new matter, and further, be it

(3) Resolved, That when the Secretary of the Association compiles future issues of the Synopsis, the Standing Committee on Freight Accounts be requested to co-operate with and assist him in arranging and indexing all matter relating to Freight Accounts.

ASSOCIATION

-OF

AMERICAN RAILWAY ACCOUNTING OFFICERS.

SYNOPSIS

-OF

DECISIONS AND RECOMMENDATIONS RELATING TO

FREIGHT ACCOUNTS.

July, 1888, to April, 1908, Inclusive.

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1. Association Standard Freight Forms.

2. Definition of Terms.

3. Association Plan of Audit Office Interline Freight Settle-

ments.

4. Association Plan of Junction Freight Settlements.

5. Association Plan of Station Freight Accounts.

6. Association Plan of Switching Settlements.

7. Association Plan of Interline Card Way-billing.

8. Astray Freight.

9. Bill-of-lading.

10. Freight Bill and Receipt for Freight Delivered.
11. Government Freight.

12. Light Weighing and Stenciling Freight Cars.

13. Overcharges and Undercharges.

14. Responsibility for Through Rates and Correctness of Charges.
15. "Shipper's Order" Consignments.

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Synopsis 1903, p. 158

Synopsis 1903, p. 159
Synopsis 1903, p. 161

104. Interline Freight Abstract. 105. Interline Freight Division Statement. Synopsis 1903, p. 162 106. Interline Freight Account Current... Synopsis 1903, p. 163 107. Interline Freight Correction Account. Synopsis 1903, p. 164 108. Interline Freight Statement of Dif

ferences

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111. Interline Card Way-bill.. 123. Freight Bill

124.

Synopsis 1903, p. 165

Synopsis 1903, p. 167 (Corrected in 19th Report, p. 123). 22nd Report, p. 86 Synopsis 1903, p. 180

20th

Interline Way-bill (typewriter form for audit office settlement)..... 20th 126. Junction Settlement Sheet.... 127. Summary Junction Settlement Sheets. 20th 128. Inspector's Report of Freight Cars to be Light Weighed and Stenciled. 21st Master Mechanic's Daily Report of Cars Light Weighed and Stenciled

129.

130.

131.

Record of Light Weight of Freight

Car

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Report, p. 165
Report, p. 158
Report, p. 158

Report, p. 94

21st Report, p. 94

21st Report, p. 94

Station Register of Way-bills Re

21st Report, p. 96

132.

21st Report, p. 96

133.

Station Cash Book...

21st Report, p. 96

134.

Way

21st Report, p. 96

Way.

Agent's Monthly Abstract of

bills Received

135. Agent's Monthly Abstract of

bills Forwarded

136. Agent's Proof Sheet.

137. Interline Switch Ticket.

138. Interline Switching Way-bill.

139.

140.

Abstract of Interline Switching Way

bills Forwarded

Abstract of Interline Switching Way

bills Received

21st Report, p. 96 21st Report, p. 96 21st Report, p. 106 21st Report, p. 106

21st Report, p. 106

21st Report, p. 106

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