the various roads, and manilla board of lighter weight separates the various numerical subdivisions of each line. Some of the leading concerns of the country use this plan of filing tariffs.

It requires but little more time to locate a tariff under this plan, but more effort is required in manipulating the heavy drawers. The wear and tear on publications is also considerable.

SPECIAL TARIFF DEVICES

The Cook Tariff File

Of the many special devices for the accommodation of tariffs, the one known as the "Cook Tariff File" has been especially designed for the accommodation of schedules of this kind. As indicated in Fig. 15, all tariffs are in plain view, filed alphabetically in folders of proper size. This keeps the issues clean, compact, and convenient for ready reference. The plan has quite a following among railroads and industrial organizations.

The system has two difficulties: (1) The wires holding the folders sometimes spring, or (2) they are pulled out and wear thru the holder and eventually mutilate the publication.

An Economical File

Expense must be considered, especially by small organizations. It is wiser for them to forego the luxuries of elaborate and expensive equipment. Perhaps the most economical files are those of cheap wood construction, such as illustrated in Fig. 16. Pasteboard letter boxes could be used if economy demanded it.

THE TARIFF INDEX

After securing the nucleus of a tariff file, arranging the issues in the necessary classification, and filing them according to one of the plans suggested, it is still necessary to make an index so that a desired publication may be readily located.

The Interstate Commerce Commission, after an exhaustive consideration of many plans that were submitted for the indexing of tariffs required of common carriers, formulated the following arrange

ment.

The tariffs of an individual road or of an association are to be segregated and classified according to their application as follows:

1. Class-rate tariffs. Those tariffs which name only class rates and are so indicated on their title-page.

2. Class and commodity tariffs. Those tariffs which, in addition to class rates, contain rates on specific or general commodities.

3. General commodity tariffs. Those tariffs which contain rates on commodities which are too numerous to mention or indicate on the title-page of the publication.

4. Specific commodity tariffs. Those tariffs which apply on one commodity or on a group of commodities that may be readily designated in a brief description, such as brick and brick products, iron and steel, iron and steel articles, and coal and coke.

5. Miscellaneous schedules. Those governing special serv ices, such as refrigeration, milling in transit, switching, and demurrage, general rules governing the handling of traffic of various kinds, classifications, and exception sheets.

The carriers of necessity, and most of the large

industries for convenience, have followed out this plan in the general indexing of their tariff files.

This plan has the advantage of locating a given class of publication absolutely, that is to say, if a class-rate schedule is wanted, it will be in the block of class-rate tariffs and not in the miscellaneous schedules or in any other divisions of the classification.

The index is then arranged alphabetically, by road and by association, and an appropriate column is set aside for the purpose of indicating the binder number, drawer number, or drawer compartment or holder in which the tariff is to be found; the I. C. C. number and, if desired, the railroad number of publication; and the general territory from which and to which it applies.

A sample arrangement of this kind is indicated in Fig. 17.

This diagram, altho from a railroad tariff index, indicates the plan and practice in the arrangement of an index, and an additional column is all that is necessary to adapt this form to industrial requirements. The additional columns should indicate the particular binder, compartment, drawer, or other unit in which the tariff designated will be found.

A great many concerns have not adopted the looseleaf book plan for tariff indexes, but use a card index instead. Under this plan a card is designed which will show the essential information desired, such as the character of the tariff, the general territory from and to which it applies, the I.C.C. number and various commission numbers, the railroad numbers, and the filing reference.

The advocates of the book plan claim superiority of their medium over the cards by reason of the fact that it is possible under the book plan to index twenty-five,

FROM

то

AKRON, CANTON & YOUNGSTOWN RY.

Akron, Brittain, Colona and | Ill., Ind., Ohio, Etc.

ANN ARBOR R. R. AND STEAMSHIP LINES.

119-D Acetone, Acid (Acetio), Wood Al- Manistique, Mich.

(8)—Ladicates the L. E. & W. R. R., F. W. C. & L. R. R. and Nor. Ohio Ry. are delivering as well no intermediate carrierà. FIG. 17.-Extract for Section 2 of an Index of Freight Tariffs