4th. The commercial department, which finds business for the operated road to do, and regulates the rates which are to be charged for doing it. 5th. The legal department, which attends to all the numerous questions which arise in the practical working of everyone of the other departments. These five divisions of necessary work exist in the organization of every company, no matter how small it may be, or how few officers it may employ. In the larger companies the need is found for yet other special departments. In the case of the Union Pacific, for instance, there are two such: First, the comptroller's department, which establishes and is responsible for the whole method of accounting; second, a department which is responsible for all the numerous interests which a large railroad company almost of necessity develops outside of its strict, legitimate work as a common carrier. When it comes to dealing with the employees of the company, it will be found that the vast majority of those whose names are on the pay-rolls belong to the operating department. This department is responsible not only for the running of trains and, usually, for the maintenance of the permanent way, but also for the repairs of rolling stock. All the train-hands, all the section-men and bridge-gangs, and all the mechanics in the repair shops thus belong to the operating department. The accounting department employs only clerks. The same is true of the commercial department, though the commercial department has also agents at different business centres who look after the company's interests and secure traffic for it. The construction department is in the hands of civil engineers, and the force employed by it depends entirely upon the amount of building which may at any time be going on. As a rule, the bulk of the employees in the construction department are paid by contractors, and not directly by the railroad company. The legal department consists only of lawyers and the few clerks necessary to aid them in transacting their business. In the operating department of the Union Pacific at the present time (1886) about 14,000 names are carried upon the pay-roll. The number varies according to the season of the year and the pressure of traffic. In January, and during the winter months, the average will fall to 12,000, while in June and during the summer it rises to 14,000. Of these, 2,800, or 20 per cent., are engaged in train movement; 4,200, or 30 per cent, are in the machine-shops and in charge of motive power and rolling-stock; 7,000, or 50 per cent., are employed in various miscellaneous ways, as flag-men, section-hands, station agents, switch-men, etc., etc.