The first step toward accomplishing this result is to organize and fully equip the Car Accountant's Department. The importance of this office has been recognized only of late years. Formerly, and on many lines even now, the Car Accountant was merely a subordinate in the Auditing Department of the company. His duties were confined strictly to computing the mileage due to other roads. This he did from the reports of the freight-train conductors, often in a cumbrous and mechanical manner, making no allowance for possible errors. At the same time, he received reports of foreign roads without question and without check. He was not interested in any way in the operations of the Transportation Department; and, as a consequence, it never occurred to him to make inquiries as to the proper use of the cars belonging to his own company. That he left entirely to the Superintendent. The latter, on the other hand, his time incessantly filled with many duties, could give but scant attention to his cars. The Superintendent of a railway in this country who has, let us say, three hundred miles of road in his charge, has perhaps as great a variety of occupation, and as many different questions of importance depending upon his decision, as any other business or professional man in the community. Fully one-half of his time will be spent out-of-doors looking after the physical condition of his track, masonry, bridges, stations, buildings of all kinds. Concerning the repair or renewal of each he will have to pass judgment. He must know intimately every foot of his track and, in cases of emergency or accident, know just what resources he can depend upon, and how to make them most immediately useful. He will visit the shops and round houses frequently, and will know the construction and daily condition of every locomotive, every passenger and baggage car. He will consult with his Master Mechanic, and often will decide which car or engine shall and which shall not be taken in for repair, etc. He has to plan and organize the work of every yard, every station. He must know the duties of each employee on his pay-rolls, and instruct all new men, or see that they are properly instructed. He must keep incessant and vigilant watch on the movement of all trains, noting the slightest variation from the schedules which he has prepared, and looking carefully into the causes therefor, so as to avoid its recurrence. The first thing in the morning he is greeted with a report giving the situation of business on the road, the events of the night, movement of trains, and location and volume of freight to be handled. The last thing at night he gets a final report of the location and movement of important trains; and he never closes his eyes without thinking that perhaps the telephone will ring and call him before dawn. During the day in his office he has reports to make out, requisitions to approve, a varied correspondence, not always agreeable, to answer.