Cents. For oil, tallow, and waste 0.32 For fuel 7.42 For engineers 3.60 For firemen 1.79 For wipers and watchmen 1.25 For water supply 0.49 For supplies (miscellaneous) 0.10 For repairs 2.40 ----- Total 17.37 He will find that some engineers and firemen are more extravagant than others, and that some station agents and flagmen do not perform their respective duties with near so much regard for economy as others do under exactly similar circumstances. In such cases a report is made and a reminder from the Superintendent follows, calling attention to such carelessness. The result is apparent at the next monthly comparison. Prompt payment of all supply bills helps to insure economy, and any company unable to make its payments promptly and regularly, suffers to a greater or less extent always; for a firm not able to know whether its accounts are to be settled in thirty or ninety days cannot afford to allow all the discounts which it otherwise might, and this may mean an extra expense every year of many thousands of dollars. * * * * * So far as the employees are concerned, it is for the best interests of the company to have a fixed time for the pay-day. They need their money and should get it regularly. Any road on which the men are paid at uncertain times may be subject to incalculable losses. It is apt to provoke dishonesty and carelessness. The road which is bankrupt and forced to pass its pay-day to some indefinite time is always hampered by some of the most inferior class of servants in the market. Except in some instances where special laws have been passed requiring railroad companies to meet their pay-rolls oftener, once each month is generally recognized as pay-time, and on large roads it would be simply out of the question for the pay-rolls to be made up correctly and the men paid off sooner. The paymaster is the wage-distributing medium, and by virtue of his generosity will command as much respect as the President of the road. No officer's face is more familiar than his, and surely no one connected with the institution is looked for with more eagerness by the hard-working employees. It is no easy task he has to perform, and the responsibility for the millions of dollars paid out in this way annually is very great. This responsibility, however, has been very much reduced on some roads, where wages are paid by checks entirely. Under some circumstances this system will not work satisfactorily, especially on a road running through a sparsely settled country. The employees may have to stand a good round discount to some store-keeper or tradesman in order