Whenever possible, the distribution of empty cars upon the line should be under the direct supervision of the Car Accountant. Where this matter is left to a clerk in the Superintendent's office, or, as has often been the case, is left to the discretion of yardmasters and agents, the utmost waste in the use of cars is inevitable. An agent at a local station will want a car for a particular shipment. If he has none at his station suitable he will ask some neighboring agent; failing there, he will ask the Superintendent's office, and frequently also the nearest yardmaster. Some other agent at a distant station may want the same kind of car; orders in this way become duplicated, and the road will not only have to haul twice the number of cars needed, but very often haul the same kind of cars empty in opposite directions at the same time. This is no uncommon occurrence even on well-managed roads, and, it is needless to say, is most expensive. Where the cars are distributed under the direct supervision of the Car Accountant, he has the record at hand constantly, and knows exactly where all cars are, and the sources of supply to meet every demand. Not only that, but every improper use of cars is at once brought to light and corrected. The _theory_ of the use of foreign cars is that they are permitted to run through to destination with through freight, on condition that they shall be promptly unloaded on arrival at destination; that they shall be returned at once to the home road, being loaded on the return trip if suitable loading is available; but by no means allowed to be used in local service, or loaded in any other direction than homeward. The _practice_ of many agents, and many roads, too, unfortunately, is hardly in keeping with this theory. Agents, especially if not closely watched, are prone to put freight into any car that is at hand, regardless of ownership, being urged to such course by the importunities of shippers and, at times, by the scarcity of cars. Frequently such irregularities are the result of pure carelessness, agents using foreign cars for local shipments, simply because they are on hand, rather than call for home cars which it may take some trouble and delay to procure. In this way at times a large amount of local business may be going on on one part of the road in foreign cars, while but a few miles distant the company's cars may be standing idle. The Car Accountant from his record can at once put a stop to this, and prevent its recurrence. [Illustration: Freight Pier, North River, New York.]