Besides their receipts from freight and passenger traffic, railroads derive revenue also from the transportation of mails and express freight on passenger trains, from the sleeping-car companies, and from news companies for the privilege of selling upon trains. Of the total revenue about 70 per cent. is usually derived from freight, 25 per cent. from passengers, and 5 per cent. from mail, express, sleeping-cars, and privileges. When it is considered that high speed involves great risks and necessitates a far more perfect roadway, more costly machinery and appliances, and a higher grade and a greater number of employees, the fast passenger, mail, and express traffic hardly seems at present to yield its due proportion of income. * * * * * We have now followed the line of organization and management through the physical maintenance of the road and rolling stock, the safe handling of the trains, the establishment of rates, and solicitation of business. It only remains to show how the revenue is collected, how the expenses of operation are paid, and all statistics of the business prepared. These duties are usually united under charge of an officer called the comptroller, general auditor, or some equivalent title. His principal subordinates, whose duties are indicated by their titles, are the auditor of receipts, auditor of disbursements, local treasurer, paymaster, and clerk of statistics. The record of a single shipment of freight will illustrate methods, so far as limits will permit. A shipper sending freight for shipment sends with each dray-load a "dray ticket" in duplicate, showing the articles, weight, marks, and destination. If he has prepaid the freight, or advanced any charges which are to be paid at destination, it is also noted on the dray ticket. When the drayman reaches the outbound freight depot with his load, he is directed to a certain spot where all freight for the same destination is being collected for loading. A receiving clerk checks off his load against the duplicate dray tickets, keeps one and files it, and gives the drayman the other, receipted. In case of any loss arising afterward, the original dray ticket, made by the shipper himself, with his marks and instructions, becomes a valuable record. When the entire shipment has been delivered at the loading point, the shipper takes the dray tickets representing it to the proper desk, and receives "a bill of lading." This bill of lading is made in triplicate. The original and a duplicate are given to the shipper. He keeps the last and sends the former to the consignee. It represents the obligation of the railroad to transport and deliver the articles named on it to the person named, or his assignee. It is negotiable, and banks advance money upon it. But the shipper may still, by a legal process, have the goods stopped _en route_ should occasion arise, as, for instance, by the bankruptcy of the consignee. The goods are also liable for