When the movement of Canadian National officials to Montreal began, early in 1923, there were about twenty-five hundred employees of the system in Toronto. At say, an average of two dependents, that means a population of seven thousand five hundred; and with their support of butchers, and bakers, grocers and tailors, candlestick makers, and show-ticket takers, say fifteen hundred more. Half of Toronto’s manufacturing output goes to the West. In the prairie country, at least, it can fairly be said that one-fourth of the development of this century has been directly due to the building of the Canadian Northern. There was no particular reason why a series of railways west of Port Arthur should have their head office in Toronto--I mean from the point of view of efficient administration--except that Mr. Mackenzie lived here, and, as President of the Toronto Railway Company, had spent much of his business activity with the city as his personal headquarters. Mr. Mann lived in Montreal. His partnership, with the late James Ross, the present Sir Herbert Holt, and Mr. Mackenzie, entailed the carrying of an office in Montreal. The head office of Mackenzie and Mann was opened in Toronto in 1899--three years after the railway to Dauphin, (and to two oceans) was begun. When the Mackenzie-Mann partnership was incorporated, later, it became possible for the two principals to become officers of the railway companies, because they were no longer construction contractors personally--one of those legal situations upon which, according to temperament, it may be declared that the law is an ass, or a Solomon. At that time the Toronto Railway Company’s building at the corner of King and Church streets was not all required for street railway purposes; and the railway contractors rented three back rooms on the top floor, the architectural firm of Pearson and Darling having the front offices. Construction was going on in the West, where the accountant, P. C. Andrews, was on the ground all summer. His winter quarters were in Toronto, where he produced his balance sheets from the field records. In 1899, with the move to Toronto, and with work proceeding rapidly east and west of Winnipeg, a young fellow was brought in to take charge of the Mackenzie and Mann accounts. He so continued, with increasing responsibilities during all the strenuous period of Canadian Northern expansion. For a combination of natural capacity in accounting, and experience in the finance of modern Canadian railway construction, I do not think his equal exists. When the Canadian National name superseded the Canadian Northern, A. J. Mitchell was appointed vice-president in charge of finance and accounts, and remained as such until he retired with the president.