Glasgow, with a population of some seven hundred thousand, possesses the most successful and lucrative system of municipal tramways in the world, the working for the year ending May, 1902, on a capital expenditure of nearly two millions, showing a gross revenue of £614,413, with a gross balance of £200,371; and so large was the reserve fund in consequence, that it was applied to the writing off of all expenditure on the old horse-traction plant and equipment, so that the capital account included only the expenditure relating to the new (electrical) system of locomotion. In the language of the bookmakers, the city of Glasgow’s tramways stood, financially, on velvet. In 1894 the Corporation began the service of tramways (heretofore leased by it to a private company) with everything new--buildings, horses, and cars--their policy being a very frequent service at low fares. Not satisfied with horses, they soon began to search about for some better method of traction, and in 1899 resolved to substitute electricity on the overhead trolley system, and accordingly the change was effected; new lines were from time to time constructed, until at the present moment Glasgow possesses, including leased lines, 140 miles of single track and nearly six hundred double and single-deck cars. Unlike the somewhat haphazard fashion of London, the Glasgow tramway lines have been planned in a skilful manner and on a definite system, to give means of transit from the north and south and east and west of the city. It is divided into five separate and independent areas, each supplied with current from its own sub-station, but these areas can be interconnected if necessary. On a convenient side of the Clyde, with ample facilities for obtaining coal and water, is the main generating station, built with a steel framing clothed with Glasgow plastic clay, two great chimney-shafts, 263 feet high, towering above it. In this fine building is contained a mighty specimen of what is called the three-phase distribution of electrical energy, the system being to create the power at one centre and distribute it over a wide area; that is, electricity is produced in the form of three-phase alternating current at a pressure of 6,500 volts, and sent on to five outlying sub-stations, where it is transformed to a potential of 310 volts, and then converted from alternating into continuous current at 500 volts, for working the cars. The total capacity of the main station is:-- Three-phase plant, 10,000 kilowatts. Direct-current plant, 1,200 kilowatts. The engines used to produce this are of 16,000 h.p. capacity, while each of the generators is of the great weight of ninety tons, almost the largest in existence for traction work.