To account carefully for all this requires necessarily a large army of clerks and other assistants, though, with the fundamental principles correct, it is no more difficult to account for large quantities than for small. The supplies are purchased in the first instance, delivered at the General Storehouse, are there weighed or measured and receipted for, are then distributed on requisition, and finally delivered to the several departments when needed; are charged out to the various accounts, after consumption, and all returns and records are finally kept on the books of the General Store-keeper. It would be a large army indeed which would require so much for its maintenance; and, remembering the hundreds of roads, small and large, throughout the country, the measure of one's comprehension is nearly reached in estimating the amount of money and the thousands of tons of material represented. If the buyer of railroad stocks for investment, besides looking into the returns of freight and passenger business for his decision, would investigate carefully the method adopted for the purchase and distribution of supplies on any road in which he may be interested, he might get information enough to satisfy himself that a large portion of the earnings were dribbling out through this department, and that, as a result, his stock might eventually cease to be a dividend payer. In the matter of buying, the result depends entirely upon the purchasing agent, and this position must necessarily be occupied by a man of honor and integrity, coupled with a reasonable amount of shrewdness and aptitude for such business. As this department covers to a greater or less degree pretty much all the known branches of trade, the buyer cannot, under ordinary circumstances, thoroughly master the whole field as an expert; but he can nevertheless inform himself in the most important articles of manufacture to the extent of preventing deception or fraud. The field is extensive, and the sooner railroad companies realize that the purchasing agent is not a mere order clerk, the sooner they will discover that their disbursements for supplies are very much less, and that the chief part of the leakage has found its source in this very department.