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Remittances should be received with promptness and regularity from agents, conductors and others. It is the duty of the treasurer to watch this chain of remittances with unceasing vigilance and careful scrutiny. In the event of a break (for which there is no explanation forthcoming), notice of the fact should be sent forthwith to the officer designated to look after such matters. Serious mishaps may thus oftentimes be averted.

Matters relating to cash must not only be right, but must seem to be right. The trail must be broad and clear. Thus, in bookkeeping no erasure may be made on a cash book. If an entry is wrong it should be ruled out, without being wholly obliterated. The entry as corrected should be interlined above, or a new entry made. Every entry on a cash book should fully and clearly explain itself.

In regard to routine matters, the same rules apply to the treasurer's office that operate in the case of other offices, only they must be more carefully and technically observed. Safety and confidence will be enhanced by such a course.

Those connected with the office must not only transact affairs in due form, but must seem to do so.

Papers, letters and documents needing the signature or action of the treasurer should be attended to daily as they arise. Procrastination is little less than criminal in this office, as it indicates lack of orderly arrangement.

19 Vol. 10

The principle of business so generally followed, and so highly necessary to railroads, that each day's work shall be complete in itself, and that nothing shall be put off until to-morrow that can be done to-day, cannot be disregarded by the treasurer or his assistants.

The treasurer's name should be formally used only by those authorized by him and in such manner as he may direct.

In reference to the records of the office, care should be taken to preserve copies or transcripts of everything done. In no other way can the office substantiate its acts, and this it should be able to do in the most trifling matters.

The intimate relation that the treasurer's force sustains to a company, and to those who have transactions with it, requires that all its affairs should be treated by its attachés as confidential.

In conclusion, it may be said that the affairs of the treasurer's office may be especially facilitated by treating everyone with tact and courtesy.

BOOK IV.

AMELIORATION OF THE CONDITION

OF RAILWAY MEN AND THEIR FAMILIES

IN CASES OF ACCIDENT,

SICKNESS, DISABILITY AND DEATH.

CHAPTER I.

PROVISION IN THE UNITED STATES.

The efficient and profitable working of railways is dependent upon the loyalty and cooperative effort of the vast and growing army of employes who operate these properties. The relations that exist between the two are of vital importance. They require to be fostered as they are by kindly interest on the part of the owner and faithful service on the part of the employe.

Owing to the independent, self-reliant character of our citizens, co-operation as between employer and employe to provide for the latter in case of sickness or disability, has not received the careful consideration generally that it has in Europe, or that it should receive.*

*Five great railroads, the Grand Trunk, Pennsylvania, Baltimore & Ohio, Reading and Burlington are to be singled out as marked exceptions to what I say. These companies have for many years given the subject most earnest and intelligent attention, and have, moreover, contributed liberally and continuously in furtherance of the project. In fact, no companies have done more than they to build up an interest in the subject. Their methods and the results that have accrued therefrom, I refer to with more or less particularity further on. The system in force on the Baltimore & Ohio was obtained originally, I understand, from the Grand Trunk. Continuous and systematic effort, however, has been made from the start to perfect it, so that to-day, there are many interesting features in connection with it not presented in so striking a manner in the organization

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