And while the original way-bill fulfils its important function of conducting the freight to destination and delivery, the duplicate which was forwarded directly to the auditor of freight receipts has no less important purposes. It is the initial record that freight has been earned, and it shows which agent of the company has been charged with its collection. Before making any entries from it its absolute correctness must be assured. For this purpose all its figures are first checked by a rate-clerk, who is kept constantly supplied by the traffic department with all current rates, classifications, and percentage tables by which through freights are divided. These way-bills, coming in daily by hundreds and thousands, are then the grist upon which the office of the auditor of receipts grinds, and from which come forth the accounts with every agent, showing his debits for freight received, and the consolidations showing the freight earnings of the road. Agents remit the moneys they collect direct to the treasurer, who makes daily reports of the credits due to each one. A travelling auditor visits every station at irregular intervals and checks the agent's accounts, requiring him to justify any difference between his debits and credits by an exhibit of undelivered freight. The passenger earnings are obtained from daily reports by all conductors of their collections, and by all ticket-sellers of tickets sold. These reports are also checked by a passenger rate-clerk, and the travelling auditor frequently examines and verifies the tickets reported by agents as on hand unsold. After the auditor of receipts has finished with the way-bills and ticket reports, they go to the statistical department, where are prepared the great mass and variety of statistics required by different officers to keep themselves thoroughly posted on the growth or decrease of business of every variety, and from and to every market reached by the road. Finally, the way-bills are filed away for reference in case of claims for overcharges, or lost or damaged goods. The auditor of disbursements has supervision of all expenditures of money, which is only paid out by the paymaster or treasurer upon vouchers and pay-rolls approved by proper authority. The vouchers and pay-rolls then form the grist upon which his office works, and from which are produced the credits to be given all officers and agents who disburse money, and the classified records of expenses, and comparison of the same with previous months and years, and between different divisions. * * * * *