Another valuable use to which the Car Accountant's Office may be put is to trace and keep a record of the movement of freight, locating delays, and tracing for freight lost or damaged. By a moderate use of the telegraph wire the Car Accountant can keep track of the movement of special freight-trains concerning which time is important, and so insure regularity and promptness in their despatch and delivery. From the mileage records may be obtained the work of each engine in freight service, the miles run, the number of loaded and empty cars hauled; and by considering two, or perhaps three, empty cars as equivalent to one loaded car, the average number of loaded cars hauled per mile is obtained. The information is often valuable, as on many roads the ability of a Superintendent is measured to a considerable extent by the amount of work performed by the engines at his command. In many other ways the resources of the Car Accountant's office will be found of the greatest value to the Superintendent. When the office is once fully organized and systematized, and all in good working order, the Superintendent will find that his capacity for control of his cars has been more than doubled, while the demands on his time for their care has been really lessened. He has all the information he needs supplied at his desk, far more accurate than any he was ever able to secure before, and in the most condensed form; while, at the same time, he will find his freight improving in time over his line, his agents will have cars more promptly and in greater abundance than ever, and last, and most gratifying of all, his monthly balance-sheets will show a steady decrease in the amount his road pays for foreign-car mileage, until probably the balance will be found in his favor, although his business and consequent tonnage may have increased meanwhile. III. USE AND ABUSE OF CARS. A package of merchandise can be transported from New York to Chicago in two days and three nights. This is repeated day after day with all the regularity of passenger service. So uniform is this movement, that shippers and consignees depend upon it and arrange their sales and stocks of goods in accordance therewith. Any deviation or irregularity brings forth instant complaint and a threatened withdrawal of patronage. This is true of hundreds of other places and lines of freight service. To accomplish it, there is necessary, first, a highly complicated and intricate organization, and, next, incessant watchfulness. [Illustration: Hay Storage Warehouses, New York Central & Hudson River Railroad, West Thirty-third Street, New York.]