Pullman cars had been introduced on the Midland and were run on the through trains between Saint Pancras and Saint Enoch. The cars were the property of Mr. Pullman, but the Midland kept them in repair, the Glasgow and South-Western relieving them of a proportion of the cost corresponding to the mileage run over their line. Mr. Pullman received as his remuneration the extra fare paid by the passengers--three shillings each for drawing-room cars and five shillings each for sleeping cars. Other through carriages on these trains were jointly owned by the two companies. The interesting accounts connected with these arrangements were supervised by me. I commenced work with Mr. Wainwright on a Monday. The following Saturday afternoon, before leaving the office, to my great surprise and delight, he presented me with a first- class station to station pass over the railway. With what pride I showed it to Tom that evening! Six months later my salary was increased, and the pleasant fact was announced to me by my kindly chief, coupled with the expression of a wish that he and I might long work together. On the Scottish railways the financial half-years ended, not in June and December, as in other parts of the United Kingdom, but at the end of July and January. This was for the better equalisation of receipts, taking a month from the fat half-year to the lean, and giving, in exchange, a month from the lean to the fat. Soon after the first-half-year was concluded and the accounts published, which was in the month of September (my first September with the Glasgow and South-Western), Mr. Wainwright handed to me a large sheet of closely printed figures, giving a detailed analysis and comparison of the accounts of five of the principal English and the three principal Scottish railways in columnar form, with a request that I should take out the figures and compile for printing a similar statement for the past half-year, from the accounts of the eight companies. I trembled inwardly for I had never yet looked at a railway account, but I took them home, and, as in the case of the Acts of Parliament, found them simpler than I thought; and, with less trouble than I expected, succeeded in accomplishing the task.