J. Foster Cromwell, M. Am. Soc. C. E.—It occurs to me that the use of this turn-table being simply to turn the engine during transit, while the train waits, and, moreover, as the service is a special one on a spur line, it would have been better to obtain an engine capable of running in either direction and not requiring to be turned, rather than resort to a turn-table in the main track which contains an element of danger as well as of delay to the traffic. The device, however, is an ingenious one to meet the peculiar conditions of line; and if experience with it proves satisfactory, there are other problems on a larger scale relating to change of direction in mountain location that it may help to solve. C. W. Gibbs, M. Am. Soc. C. E.—If a special engine had been procured, as Mr. Crowell suggests, it would have been at an extra expense, owing to the limited number wanted; and even with a special design, it might have been difficult for any engine to have backed its load over so steep a grade and such sharp curves without more danger than was suggested there might be at the turn-table. The delay to traffic amounts to nothing, for there are no competing lines, nor do I expect there ever will be. The turn-table has now been in actual operation every day since June, 1889, and no accident has ever occurred. [Illustration: PLATE XXII. TRANS. AM. SOC. CIV. ENG’RS. VOL. XXIII. N^o. 450. GIBBS ON SILVERTON RAILROAD. SKETCH SHOWING ALIGNMENT OF SILVERTON RAILROAD, AT CORKSCREW. C.W. GIBBS, Chief Engineer.] AUDITOR’S STATEMENT EARNINGS AND EXPENSES, SILVERTON RAILROAD YEARS 1889, 1890 AND 1891 1889 Gross earnings from Frt. Psngr. Exp. Etc. $ 80,881.66 Operating and all other expenses 34,285.04 46,596.62 Interest on first mortgage bonds 1 year 25,500.00 21,096.62 1890 Gross earnings from Frt. Psngr. Exp. Etc. $105,673.39 Operating and all other expenses 51,127.22 54,546.17 Interest on first mortgage bonds 1 year 25,500.00 29,046.17 1891 Gross earnings from Frt. Psngr. Exp. Etc. $121,611.38 Operating and all other expenses 57,548.37 64,063.01 Interest on first mortgage bonds 1 year 25,500.00 38,563.01