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APR 1 6 1917

RAILROAD COMMISSIONERS' REPORT.

STATE OF IOWA,
BOARD OF RAILROAD COMMISSIONERS,

DES MOINES, December 5, 1898.
To Hon. L. M. Shaw, Governor of Iowa:

Pursuant to the provisions of the statute the board of railroad commissioners of the state of Iowa submit the following as the twenty-first annual report of its proceedings for the fiscal year last past. The law requires the board to report the amount of capital stock of the various railroad companies doing business in the state, the amount of preferred stock, if any, and the condition of its preferment; the amount of its funded debt, the amount of its floating debt, the cost and actual present cash value of its road and equipment, including permanent way, buildings and rolling stock, all real estate used exclusively in operating the road, and all fixtures and conveniences for transacting its business, together with schedule of the same, not including lands granted in aid of its construction.

The law further requires the board to report concerning the number of locomotive engines and cars used in the state, and the number supplied with automatic safety couplers; the kind and number of brakes used, and the number of each; the number of employes, and salaries paid each class; the amounts expended for improvements each year, how and where expended, and the character of such improvements; the earnings and receipts from each branch of business, and from all sources; the operating and other expenses, balance of profit and loss, etc.

In its endeavor to comply with these requirements there have been prepared tables of statistics upon the subjects set out below, as well as on many others not here enumerated, which are, to the many who seek information on any particular line, of interest and value, and amply repay the most careful research and investigation, showing as they do as fully as the nature of the returns secured from common carriers will afford the data, the condition and workings of the various railways of the state, so far as their duties as common carriers may relate to or interest the general public. These tables, among many other things, contain information concerning dividends, amount of capital stock representing the roads in Iowa, interest accrued and paid during the year, equipment and obligations concerning the same, amount of debt and debt per mile of road, rentals received and paid, total cost of road and equipment to the end of the fiscal year, the income from operaticn and from other sources, deductions from income, net income, surplus or deficit, taxes, permanent improvements, earnings from entire lines and from lines in Iowa, from passengers, express, mail, excess baggage, storage, freight, switching, telegraph, miscellaneous and other sources; operating expenses, including maintenance of way and structures, maintenance of equipment, conducting transportation, general expenses, including salaries, insurance, legal expenses, taxes in Iowa, and in other states, cash and current assets, current liabilities, mileage, description and character of road bed, ballast, rails, rolling stock, different classes of employes and salaries paid each class, including

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