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30.-Characteristics of Road-Continued.

Bridges:

State number stone

Iron

Wooden

Combination

Trestles:

State aggregate length

Tunnels:

State number....

Maximum length

Minumum length...

Aggregate length of all tunnels.

Gauge of track..

Telegraph:

Owned by this company, none; jointly with Western Union Telegraph

Company

Owned by this company

Owned by Western Union Telegraph Company

Operated by this company.

Operated by this company

Operated jointly with Western Union Telegraph Company...

Operated by Western Union Telegraph Company

Operated by Western Union Telegraph Company

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12366 I C C-15

31.-Oath.

STATE OF NEW YORK,

County of New York, 88:

We, the undersigned, Robert Harris, President, and J. A. Barker, General Auditor of the Northern Pacific Railroad Company, on our oath do severally say that the foregoing return has been prepared, under our direction, from the original books, papers, and records of said company; that we have carefully examined the same, and declare the same to be a complete and correct statement of the business and affairs of said company in respect to each and every matter and thing therein set forth, to the best of our knowledge, information, and belief; and we further say that no deductions were made before stating the gross earnings or receipts herein set forth, except those shown in the foregoing accounts; and that the accounts and figures contained in the foregoing return embrace all of the financial operations of said company during the period for which said return is made.

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Subscribed and sworn to before me this 12th day of September, 1888.

[SEAL.]

L. R. KIDDER,

Notary Public (91), New York County.

Instructions for the guidance of carriers in making annual reports to the Interstate Commerce Commission, as required by section 20 of the act to regulate commerce.

TO CARRIERS:

INTERSTATE COMMERCE COMMISSION,

AUDITOR'S OFFICE, Washington, June 15, 1888.

Under the authority conferred by section 20 of the act to regulate commerce, the Commission has decided that the annual report to be made by carriers shall cover the period ending with the 30th day of June in each year.

One report of operations only need be made for each line or system operated as a unit. In such cases the requirements of each page of the blank will be observed. Each leased road which maintains a separate organization for the purpose of distribution of rentals received, will make for itself a financial report as called for by pages Nos. 1, 2, 3, 5, 6, 7, 8, 9, 11, 13, 14, 18, 19, 20, 22, and 31.

All carriers are required to file the report with the Commission on or before September 15 of each year. As the work of the Commission will be greatly facilitated by the prompt reception of these reports it is hoped that the extreme limit of time allowed for filing the same will not be needful to a majority of the carriers, but that every carrier will endeavor to forward its report to the Commission at the earliest possible date after June 30. One original report only is to be sent to the Commission, verified as indicated upon page 31 of the form.

Uniformity in detail is particularly sought for, and to secure this result it is especially urged that the explanations and instructions herein given be closely ob

served.

It will be noticed that the forms to be filled out are in each case given on the right hand pages, and that those to the left hand are blank. These blank pages are provided for explanations, or as additional space if the ruled form is found not to be sufficiently large.

If the entries to be made are not in accordance with the prescribed instructions, or from any cause are peculiar, special or different from what the terms employed would be ordinarily understood to imply, it is requested that a full explanation be given on the blank page opposite such entries. In case accurate figures for any item are not in hand by September 1, the account may be closed and the word "approximate" written against the entry upon the report; when the correct figures are procured this office should be advised of what changes are necessary to be made upon the report filed.

Each question and each table should bear some notation to indicate that it was not overlooked when compiling the report. In all the tables requiring figures, ciphers should be placed opposite each item when there is nothing to report. Opposite the questions complete answers should be given, and for the pages requiring descriptive answers care should be taken to so word the replies that they will not be subject to doubtful interpretation. A careful compliance with this part of the instructions will avoid the necessity of returning the books for correction, and will prevent much correspondence and consequent delays.

The value of the reports to Congress and the public, as well as to the corporations themselves, is dependent upon their accuracy and completeness, and it is urged that every effort be made by the officers in charge of accounts to satisfy themselves that the report has been carefully prepared, and subjected to such checks as seem necessary to assure its correctness.

It is anticipated that many carriers will find it difficult to give all the results desired, owing to their former system of accounts being in many respects at variance with this form. These conditions are appreciated and accepted as existing in connection with the tables calling for data for long periods, and also as to some of the inquiries applying only to the year's business. To the extent that the procurement of such data may work too severe a burden upon the roads, the Commission is disposed to make all reasonable allowances for any difficulties in the preparation of the report for the first year. It is hoped, however, that an earnest effort will be made to fur

nish the data asked for in full, and that for subsequent years the accounting in each of the various departments of the roads will be adjusted to harmonize with the requirements of the report to be made to this Commission. For the Commission.

C. C. MCCAIN,

Auditor.

INSTRUCTIONS.

The following instructions should be observed when compiling the data required under the respective headings of the different pages of the report; such pages of the report as are not referred to are considerered self-explanatory:

HISTORY (PAGE 1).

NAME OF COMMON CARRIER MAKING THIS REPORT.

If the report is made by receivers, trustees, committees of bondholders, or individuals otherwise in possession of the property, state names and facts with precision, first giving the name of the corporation holding the franchise under which the opera

tions are carried on.

DATE OF ORGANIZATION.

If incorporated under a special charter, give date of the passage of the act; if under a general law, give date of filing certificate of organization; if a reorganization has been effected, give date of reorganization. If a receivership or other trust, give date when such receivership or other possession began. If a partnership, give date of formation and give names of present partners in full.

UNDER LAWS OF WHAT GOVERNMENT, STATE, OR TERRITORY ORGANIZED.

Give reference to laws of each State or Territory under which organized. Include any grant of corporate powers by the United States, Canada, or other foreign country; also all amendments to charter.

IF A CONSOLIDATED COMPANY, NAME CONSTITUENT COMPANIES.

Give reference to special or general laws under which each consolidation was effected. Specify Government, State, or Territory under which each company now consolidated with present company was organized; give reference to charters of each and all amendments of same. Cases of practical consolidation or merger, effected by ownership or control of capital stock, or by leases of long duration when the lessor company does not keep up an independent organization for the purpose of distributing income, or otherwise accomplished in such manner that no distinction is made in operating and accounting by reason of the original separate incorporation, may be treated as consolidations in fact, and should be stated and explained in answer to this and the next following inquiry.

In such cases no separate return from the subsidiary road is required.

IF A REORGANIZED COMPANY, GIVE NAME OF ORIGINAL CORPORATION AND REFER TO LAWS UNDER WHICH ORGANIZED.

State the occasion for the reorganization, whether by reason of foreclosure of mortgage, or otherwise, according to the fact. Give date of organization of original corporation and refer to laws under which organized.

WHAT CARRIER OPERATES THE ROAD OF THIS COMPANY?

This inquiry is to be answered only by companies which maintain an organization for the purpose of distribution of rentals received, and which make a financial report alone.

OFFICERS (PAGE 3).

Give the names and post-office address of the various officers called for. If there are receivers, trustees, committees, or other officials not provided for in the list, and

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