OPERATING EXPENSES-Continued.

Maintenance of track, bridges, and buildings:

To include road-masters, foremen, clerks, mechanics, labor-
ers, and watchmen; stationery and printing; cross-ties;
ballast; expenses of road trains (engineers, firemen, fuel,
oil, tallow, waste, &c.); removing snow and ice; fuel and
light; repairs of bridges, road-bed, snow-sheds and gal-
leries, snow-fences, shops, engine-houses, turn-tables, sta-
tion-buildings, section houses, fuel and water stations, cul-
verts, tunnels, road-cars, telegraph, tools; iron and steel
rails; joint-fastenings; spikes; frogs and switches; labor
repairing track; tools; incidental expenses, &c....

Motive power:
To include engineers, firemen, wipers, and shop foremen;
fuel and light for machine shops; stationery and printing;
oil, tallow, waste and packing for engines; rent of engines;
repairs of engines and shop machinery; patterns and tools;
incidental expenses, &c..

Fuel and water for locomotives;

To include coal and wood; laborers and watchmen at fuel and water stations; incidental expenses, &c..

Maintenance of cars:

To include labor and material used in repairs of cars, of car-
shop tools and machinery; fuel and light for car-shops;
foremen of car-shops; incidental expenses of car-shops and
cars, &c.

Administration and general expenses:

To include general officers, division superintendents, clerks
and attendants; stationery and printing; furniture; fuel
and light; rent and office expenses; general advertising;
foreign agencies; legal expenses; incidental, &c.

Taxes:

National, State, county, and city.

Insurance and losses by fire:

On general offices, station buildings, shops, &c.