A.—4,

98

The accounts for coaching and goods traffic are kept separate. An account current for each is furnished separately to the Audit; a summary of which, indorsed on the form, shows the debits and credits of the station, including overand under-charges and errors corrected by the Audit. A general account-current is kept on the station showing, under all heads, the financial position of the station, but no copy is furnished to the head office or Audit. As a general rule way-bills are sent concurrently with the goods, but occasionally, where a way-bill is not received, the goods are entered in the warehouse-book from inspection, after inquiry from the sending station by telegraph, and the freight is sometimes paid, and the goods taken away, before the way-bill is received. In making up the general summary of outwards and inwards traffic, the first step is to correct errors in the way-bills, and next to correct discrepancies in the abstracts, by comparing them, where necessary, with the way-bills. The balanced summary is then made out from the abstracts so corrected. The accounts on the stations are subsequently corrected by advice from the Audit. The warehouse-book being entered from the way-bills with full particulars, an advice-note, in the form of a bill for freight due, is immediately sent to every consignee, stating that the goods are lying at his risk, and are subject to storage charges. On presenting this note to the warehouse clerk, and paying the charges, the consignee inspects the goods and signs the warehouse-book, the clerk then gives the order for delivery, and signs the bills as a receipt for the freight paid. The railway does not undertake to deliver goods, but goods are both received and delivered at the Brisbane Station by an arrangement with the Brisbane Carrying Company A rough cash-book is kept by the clerk in the warehouse, which is daily discharged by the cash paid to the Stationmaster, who signs the book as a receipt for the money The warehouse-book is marked off as each account is paid or ledgered. An outstandings book of all goods not taken away is entered up weekly, showing the outstandings for the week apart from those of previous periods. There are no wharfages, and shipping way-bills are not used.

In South Australia the railways are constructed and managed under the administration of the Commissioner of Railways, who is a Minister holding at the same time the office of Minister for Public Works. The construction is entirely under the Engineer-in-Chief, acting under the Commissioner, but independent of the management of the lines open for traffic. At the same time the maintenance of the railways is under the direction of an Engineer who is subject to the control of the Engineer-in-Chief. The lines are worked under the management of a General Traffic Manager, subordinate to whom are an Accountant, who is also Controller, a Receiver of Revenue, a Paymaster, and Traffic Auditor. Of the eight lines, six are not in connection with Adelaide. Some are still worked by horse-power, and two gauges are in use, even in the system which is in connection with Adelaide; the 3-feet 6-inch and the 5-feet 3-inch gauge. There is no uniform system for the transmission of the receipts on the stations to the head office ■ they are partly sent up in cash, but not in locked bags. The plans tried of boxes in the guard's van, accessible only to the Receiver at Adelaide, is represented as not having been successful. In some cases the money is paid into the country Banks three times a week to the credit of the Accountant, who, on receiving advice of the lodgment, draws a cheque for it, which is cashed at the Adelaide Bank in favour of the Commissioner's account.

SOTJTH Australia.