The chief item of expense in the working of railways, and that which is of the greatest importance in making any comparisons intending to show that railway rates in this country should be reduced, is that of wages; an item of expenditure ignored in the above statement. Here they are generally higher, and the hours of labour are fewer, than in any of the other countries referred to. It is difficult to make an absolutely trustworthy comparison of the actual sums paid in salaries and wages. Different systems of payment exist; the allowances made to the staff on the Continental lines in the way of house rent, &c., and the amounts contributed by the companies to the superannuation and other benevolent funds ought not to be forgotten; such contributions, especially in France, amount in a year to a considerable sum. On the whole, however, we may arrive at an approximately correct estimate by taking the total amounts paid in salaries and wages and the average amount paid per man per year. The following is the percentage of wages as compared with the total working expenses.[68] [69] England 60·33 per cent. [70] France 46·75 ” [71] Belgium 57·92 ” [72] Holland 48·57 ” [68] GERMANY.--The “Statistische Nachrichten Von den Eisenbahnen” shows the expenses for salaries and wages paid by the German railways (exclusive of 38,166,114 marks under the heading of shunting expenses, as it is not known whether this item includes anything for wages) to be 48·46 per cent. of the gross working expenses, but as this information differs from that otherwise obtained, and it is not known whether the latter includes any staff expenses in respect of new works, it is not considered desirable to base any conclusions on either set of figures until they are verified. [69] These figures may not be absolutely accurate, but every effort has been made to make a fair comparison. To obtain them, each of the twelve largest companies, owning in the aggregate 11,538 miles, have supplied the information. [70] The six great companies. [71] The State railways, from the published report. [72] The State, Holland and Dutch Rhenish railways, from information kindly supplied by them. The hours of labour are an element in the matter. We do not go into detail, or endeavour to make a precise comparison. But it will not be disputed that, as a rule, they are fewer here than on the Continental lines. Here, too, there is, comparatively speaking, very little Sunday duty, which is far from being the case abroad. On most of the railways in this country it is the practice to provide at the company’s own cost clothing for such of their staff as wear uniform. The Dutch companies also supply some members of their staff with clothing. But in France, Belgium, and, generally, in Germany, the cost of clothing supplied to the uniform staff, which has been omitted in the comparisons, is deducted from their wages by instalments.