Revised And Enlarged Ed of the Science of Railways volume 9

Cover Revised And Enlarged Ed of the Science of Railways volume 9
Revised And Enlarged Ed of the Science of Railways volume 9
Marshall Monroe Kirkman
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It is proper, therefore, to espe- cially emphasize the importance of examiners making careful investigations to ascertain if way bills have been suppressed, in cases where an agent is known to be delinquent.
The impossibility of devising a system of ac- counts that will prevent the suppression of way bills, renders it of the utmost importance that this particular phase of accounting should re- ceive the thoughtful attention of examiners. It is especially necessary in doubtful cases. Every means
... of detecting the practice is important. One of the most effective, as already intimated, is the receipts in the hands of shippers for charges paid by them ; a comparison of the station records with these receipts will not only serve to expose the suppression of way bills, but the mere possession of these documents in the hands of the public is a menace to wrong doers. Their great value to a company as an independ- ent source of information, therefore, emphasizes the importance of requiring agents at all times to give receipts for charges collected and at the time of the transaction.

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