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conducted, and its individual members be so inspired that the influence and wisdom of the collective body may be infused into the subjects under consideration, so as to redound to the best interest of all concerned. May harmony and good will prevail in our every session, and may we, upon the completion of our duty, return to our respective commonwealths with "consciences void of offense," prepared and worthy to receive from our constituents the welcome plaudit "well done, well done, good and faithful servants, enter into the joys" and sorrows of another term.

[Applause.]

Mr. BROWN, of Pennsylvania. The executive committee had its session in this city some few weeks ago and imposed upon Mr. Ham, a member of this association, the duty of providing a programme of entertainment for the members of the association when not engaged in discharging the duties of these meetings. I will therefore ask him to report on that feature at this time before we take an adjournment.

Mr. HAM, of the District of Columbia. There has been arranged a little folder giving details as to the transportation arrangements while the convention is in session in this city. I might state for the benefit of those who have not seen the folder that each member and guest will be presented with a book of passes, good on each of the two railroad systems—the Capital Traction Company and the Washington Railway and Electric Company. I have given out a number of these and will be glad if each member will get his book or books before going away this noon.

It has been impossible to arrange a trip to Mount Vernon without interfering to some extent with the meetings of the convention, and it has therefore been arranged by the courtesy of the Washington, Alexandria and Mount Vernon Railway Company and the Mount Vernon and Marshall Hall Steamboat Company that the convention badge will be honored on all regular cars or boats either to or from Mount Vernon. The time table of the trains to Mount Vernon is 10, 11, 12, 1, and 2 and for Arlington and Alexandria every twenty minutes. Boats for Mount Vernon leave at 10 and 1.45. The grounds at Mount Vernon close at 4 o'clock, so that anybody going to Mount Vernon should bear that in mind.

This afternoon there will be a special "Seeing Washington'' trip on the "Seeing Washington' car. All points of interest in and around the city will be visited and referred to by guides in attendance. The car will leave Fifteenth and G streets, opposite the Treasury building, at 3 o'clock, and it will take about two hours for the trip.

On Wednesday, April 4, by the courtesy of Charles A. P. Hatfield, of the Thirteenth United States Cavalry, in command at Fort Myer,

Va., there will be given for the guests and members of this association a cavalry and artillery drill at Fort Myer. This is an exceptional courtesy that has been extended to the members of this association, and, from personal experience, I can say that everyone that goes will be amply repaid. It is a little inconvenient to get there. There is no way to get a through car, but inasmuch as you will all have transportation on the Capital Traction Line, if you take a car of the Capital Traction Company to Thirty-sixth street, walk across the Aqueduct Bridge, and then take a car on the Falls Church Railway, it will take you direct to Fort Myer. In order to be at Fort Myer in time for the drill, it is absolutely necessary that you leave a point on Pennsylvania avenue at a time that will bring you to Fifteenth and New York avenue not later than a quarter after 2.

To-day before you go, I wish you would all get your book of passes on the local lines.

Mr. BROWN, of Pennsylvania. Before we adjourn, I beg to say to those who desire to make arrangements for the little trip south after the conclusion of the business of this convention and who have not already made arrangements with the executive committee for space in the cars, that I would be glad if they would advise me of what space is wanted to-day so that I may arrange for the necessary number of cars. Circulars have been sent to all members of the association, giving the details of the trip and its itinerary, and if there are any here who have not received the circular or desire any additional information, I would be glad to give it to them here immediately after the recess is taken or to meet them in the Green Room at the Arlington Hotel any time during the day.

I also suggest that inasmuch as this convention covers the period of four days, that for to-day, at least, we have no afternoon session, and I think we may possibly get through with the business of the association satisfactorily by having one session a day and I move that when we adjourn to-day we adjourn to meet at 9.30 o'clock to-morrow morning.

The motion was carried.

Mr. McMILLIN, of Washington. I wish to make an announcement. I regret very much the necessity of having to report the absence of the chairman of the Washington Commission, who was designated by the president as chairman of the committee on powers, duties, and work of state railroad commissions.

I ask the other members of the committee, on behalf of Mr. Fairchild, to take up the work and prosecute it as they may think best. Mr. MCADAMS, of Indiana. I move that the executive committee be directed to report a programme to-morrow morning to indicate at what time the different subjects will be taken up.

Mr. HILL, of Georgia. I think the suggestion of the gentleman is covered entirely in the programme which he will find in this circular. The committees are arranged in regular order and I presume under the ordinary rules the committees will be called in their order, or nearly so, but, as we all know, in conventions of this character it is frequently the case that some member may not be ready when called upon while another may, and I think the work of the convention will be very much hindered if we were to attempt to confine ourselves to an exact line, and therefore, if we were to fix a particular hour for the consideration of a particular subject, I think that we will find ourselves hampered.

Mr. STAPLES, of Minnesota. I think that motion was made with a very good purpose in mind, but the practice certainly has shown that we frequently call upon a committee and find that the committee, as has been stated, is not prepared, that there are certain members of the committee who wish to be present when the report is considered and can not be present at that session. If this motion prevails, any member has a perfect right to request the chairman not to have this report or that report presented until he is present. We also know that there are reports which may be considered simply in the reading of the reports. That is the disposition of it. Another report may take a half day or longer and it does not seem to me that it will be at all possible to follow such a programme. It will very materially interfere with the success of the convention.

The motion was not carried.

Mr. LAWRENCE, of Washington. I move that the chairman or the first one on the list present. of the different committees be asked to announce before 9.30 o'clock to-morrow morning the time and place of the meetings of the committees.

The motion was carried.

Mr. RICE, of Missouri. I move that we adjourn until 9.30 o'clock to-morrow morning.

The motion was carried, and at 12.50 o'clock p. m. the convention adjourned until 9.30 a. m., April 3, 1906.

SECOND DAY'S PROCEEDINGS.

WASHINGTON, D. C., April 3, 1906-9.40 a. m. The PRESIDENT. The first order of business this morning will be the report of the committees.

Mr. MORGARIDGE, of Pennsylvania. As chairman of the committee on classification of construction and operating expenses of electric railways, I have the following report to make.

I will say that we are working to-day on a plan to get a uniform system of classification, as far as practicable, that will apply to both steam and street railways. It is a matter we are giving considerable

thought to, and while there is considerable difficulty in the matter, we think it is going to work out satisfactorily.

I want to read an extract from a letter which I received last week from Mr. C. Loomis Allen, general manager of the Utica and Mohawk Valley Railway Company, and an ex-president of the New York State Railway Association. The extract reads as follows:

The work we are now doing will result in the first operation of mixed service; that is, the operation of electric cars and steam trains over the same tracks. We have been working under these conditions since December 15, 1905, and during 1906, some time, we shall be operating this class of service between Syracuse and Utica. Steam and electric railroads to-day account along widely different lines, and there must be a movement to standardize both systems of accounting, so as to be applicable to both or either of these lines of work, and this would be extremely interesting to me.

I simply read this letter to show you that the railway people themselves are interested in this subject.

The report is as follows:

REPORT OF COMMITTEE ON CLASSIFICATION OF CONSTRUCTION AND OPERATING EXPENSES OF ELECTRIC RAILWAYS.

At the last meeting of the National Association of Railway Commissioners, held at Deadwood, S. Dak., on August 16, 1905, your committee on the classification of construction and operating expenses of electric railways was given authority to meet with the committee on railway statistics and to invite to attend the committee representing the American Street and Interurban Railway Accountants' Association, and a similar committee representing the Association of American Railway Accounting Officers, with a view of arriving at uniformity in the classification of operating and construction expenses of both steam and street railway companies to such extent as may be deemed feasible and practicable under all circumstances, to the end that comparison between the statistics of steam and street transportation systems may be of more value to those interested.

Your committee begs leave to report that acting in accordance with this authority it held a joint meeting with the above-named committees on March 2, 1906, at the Hotel Manhattan, New York City, and the following are the minutes of that meeting:

Meeting of committee of the National Association of Railway Commissioners on classification of operating and construction expenses of electric railways, held at the Manhattan Hotel, New York City, Friday, March 2, 1906, in conference with the committee of said association on railway statistics and committees representing the American Street and Interurban Railway Accountants' Association, and Association of American Railway Accounting Officers.

Representing the National Association of Railway Commissioners.

W. W. Morgaridge, assistant superintendent bureau of railways, Harrisburg, Pa.
A. L. Judson, accountant, New York State Board of Railroad Commissioners.
Martin S. Decker, assistant secretary, Interstate Commerce Commission.
W. F. Ham, Washington Railway and Electric Company, Washington, D. C.

H. C. Adams, statistician, Interstate Commerce Commission.

Representing the American Street and Interurban Railway Accountants' Association.

C. N. Duffy, Chicago City Railway Company, Chicago, Ill.

F. R. Henry, United Railways of St. Louis, St. Louis, Mo.

H. L. Wilson, Boston Elevated Railway Company, Boston, Mass.

W. G. McDole, Cleveland Electric Railway Company, Cleveland, Ohio.

Representing the Association of American Railway Accounting Officers.

H. M. Kochersperger, New York, New Haven and Hartford Railway Company.

M. Riebenack, Pennsylvania Railroad Company.

J. D. Greene, Pennsylvania Railroad Company.

R. A. White, New York Central and Hudson River Railroad Company.

A. B. Bierck, Long Island Railroad Company.

The following resolutions were adopted:

1. Resolved, That this subject be taken up for disposition by this committee and the committee on railway statistics, so far as they can act, at a meeting to be held at the Manhattan Hotel, New York City, at a date prior to June 15, 1906, said date to be fixed by the chairmen of the two committees, and that at such meeting representatives of the two accounting associations be invited to confer with these committees in respect to proposed changes.

2. Resolved, That a subcommittee of three, consisting of the chairman of this committee, the chairman of the committee on statistics, and Professor Adams, of the Interstate Commerce Commission, be instructed to prepare a report and submit same at the proposed meeting in June, showing the differences between the classification now adopted by the electric railways and that in use by the Interstate Commerce Commission for steam railways.

W. W. MORGARIDGE, Chairman.
W. F. HAM, Secretary of Meeting.

Your committee respectfully recommends that the committee on classification of operating and construction expenses of electric railways, to be appointed for next year, be authorized to meet with the committee on statistics; that the meeting be held at the Manhattan Hotel, New York City, at a date prior to June 15, 1906, to be fixed by the chairmen of the two committees, with the idea of so arranging the classification of operating expenses of both steam and street railway companies that all practicable uniformity may be reached; that at such meeting representatives of the American Street and Interurban Railway Accountants' Association and the Association of American Railway Accounting Officers be invited to attend and confer with the committees, and that the two committees make a joint report thereon to the convention to be held in 1907.

Mr. MORGARIDGE, of Pennsylvania. This report has been submitted and approved by Mr. Judson, Mr. Decker, and Mr. Adams, of our association, and it is now submitted to you for your approval.

Mr. DECKER, of the Interstate Commerce Commission. I move the adoption of the report.

The motion was carried.

The PRESIDENT. The next report is from the committee on Railroad Taxes and Plans for Ascertaining Fair Valuation of Railroad Property.

REPORT OF THE COMMITTEE ON RAILROAD TAXES AND PLANS FOR ASCERTAINING FAIR VALUATION OF RAILROAD PROPERTY.

Mr. GATES, of Connecticut. A meeting of this committee was called yesterday afternoon at half past 5. There were present Colonel Wharton (of South Carolina) and myself. We had a discussion as to the order as to the precedent. His military record beats mine, but alphabetically I was ahead of him. So it was left that I should make some remarks to this convention on the subject of railroad taxation and valuation.

It is a matter which it is very difficult for the railroad commissioners of the United States to take up and give intelligent consideration. In the first place, there are so many states of our Union that have

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