New York, N. Y., to C. F. A. and trunk-line territories. Mangrove bark, myrobalans, and valonia, 175.

Newport News, Va., from Des Moines, Iowa, Walnut lumber, 182.
Norfolk, Va., from Des Moines, Iowa. Walnut lumber, 182.

Norfolk, Va., to points on Rappahannock River. Operation of steamboat lines, 692. North Dakota to Chicago, Ill., and Missouri and Mississippi Rivers. Cattle and sheep, 682.

Oak Hills, Colo., to Kansas, Nebraska, and Missouri.

Coal, 456.

Ogden gateway from and to points east of and including Colorado common-point territory. Joint through passenger fares, 131.

Ohio River crossings from Alabama and Tennessee. Pig iron, 460.

Ohio River crossings to Atlanta and other Georgia points. Rebilling privileges on grain, grain products, and hay, 477.

Oklahoma City, Okla., to Kansas, Missouri, Colorado, Nebraska, and Iowa. Cottonseed cake, meal, and hulls, 94.

Oklahoma to Kansas City, Mo. Cottonseed oil, 94.

Oklahoma to Kansas, Missouri, Colorado, Nebraska, and Iowa. Cottonseed cake, meal, and hulls, 94.

Oklahoma to Mississippi River crossings and Pacific coast terminals. Dairy products, 469.

Cattle and sheep, 682.
Cattle and sheep, 682.

Omaha, Nebr., from Colorado, South Dakota, and other States.
Oregon to Chicago, Ill., and Mississippi and Missouri Rivers.
Pacific coast terminals from Nebraska, Kansas, Oklahoma, Missouri, and Arkansas.
Dairy products, 469.

Pennsylvania to Long Branch and other New Jersey points. Ice, 73.

Pennsylvania anthracite regions to tidewater and interior points. Anthracite coal, 220.

Pennsylvania mines to Chicago, Joliet, Kankakee, Griffith, Peoria, and East St. Louis, Ill., and St. Louis, Mo. Anthracite coal, 702.

Peoria, Ill., from Pennsylvania mines. Anthracite coal, 702.

Philadelphia, Pa., to C. F. A. and trunk-line territories. Mangrove bark, myrobalans, and valonia, 175.

Pittsburgh, Pa., from Morgantown, W. Va. Glass articles, 22.

Port Ewen, N. Y., to Boston, Mass., and other New England points. High explosives,

77.

Portersville, Ala., to Atlanta, Ga. Logs, 90.

Rappahannock River points from Norfolk, Va. Operation of steamboat lines, 692. Rising Fawn, Ga., to Atlanta, Ga. Logs, 90.

St. Anne, Ill., to Wisconsin, Minnesota, and Michigan. Drain tile, 83.

St. Joseph, Mo., from Iowa. Corn and oats, 69.
St. Louis, Mo., from Morgantown, W. Va.
St. Louis, Mo., from Pennsylvania mines.
St. Paul, Minn., from Morgantown, W. Va.
Salt I ake City gateway from and to points

Glass articles, 22.
Anthracite coal, 702.
Glass articles, 22.

east of and including Colorado commonpoint territory. Joint through passenger fares, 131.

Schuylkill region, Pa., to tidewater and interior points. Anthracite coal, 220.

Seabright, N. J., from Tobyhanna, Pa. Ice, 73.

Sibley, Iowa, to I eavenworth and Atchison, Kans., and Kansas City and St. Joseph, Mo. Corn and oats, 69.

South Dakota to Chicago, Ill., and Missouri and Mississippi Rivers. Cattle and sheep, 682.

Southeastern territory, from East St. Louis, Ill., milled in transit at Lawrenceburg, Ind. Grain, 27.

Southeastern territory from and to trunk-line territory. Rules and regulations governing the checking of baggage on combination of tickets, 157.

Southern classification territory. Classification of wooden building material, 150. Southern territory from and to trunk-line territory. Rules and regulations governing the checking of baggage on combination of tickets, 157.

Southwestern Tariff Committee territory.

Rate increases in, 497.

Springfield, Ky., from and to Louisville, Ky. Class rates, 204.

Stevenson, Ala., to Atlanta, Ga. Logs, 86.

Sulphur Springs, Ga., to Atlanta, Ga. Logs, 90.

Superior, Wis., and points west, to and from trunk-line territory. Through routes

and joint rates. 475.

Tacoma, Wash., from Baker, Oreg. Ore and concentrates, 42.

Tennessee to Atlanta, Ga. Logs, 86, 90.

Tennessee from Cape Girardeau, Mo. Cement, 109.

Tennessee to C. F. A., trunk line and New England territories, and Ohio River crossings. Pig iron, 460.

Tennessee to Mississippi Valley. Coke, 187.

Tennessee mines to Mississippi, Louisiana, Tennessee, and Mississippi River crossings. Coal, 187.

Texas to Kansas, Nebraska, Colorado, and Wyoming.

Yellow-pine lumber, 38.

Tidewater points from Pennsylvania anthracite regions. Anthracite coal, 220.
Tobyhanna, Pa., to New Jersey. Ice, 73.

Trans-Missouri territory. Rate increases in, 497.

Trunk line territory from Alabama and Tennessee. Pig iron, 460.

Trunk line territory from Atlantic ports. Mangrove bark, myrabolans, and valonia, 175.

Trunk line territory to and from Duluth, Minn., and Superior, Wis. Through routes and joint rates, 475.

Trunk line territory to and from southern and southeastern territories. Rules and regulations governing the checking of baggage on combination of tickets, 157. Tulsa, Okla., to Kansas, Missouri, Colorado, Nebraska, and Iowa. Cottonseed cake, meal, and hulls, 94.

Utah to Chicago, Ill., and Mississippi and Missouri Rivers. Cattle and sheep, 682. Vicksburg, Miss., from Kentucky and Illinois mines. Coal, 187.

Victoria, Ark., to Cincinnati, Evansville and Louisville. Lumber, 179.

Wauhatchie, Tenn., to Atlanta, Ga. Logs, 90.

Western trunk line territory. Rate increases in, 497.

Wilson, Ark., to Cincinnati, Ohio. Lumber, 179.

Wisconsin from Illinois. Drain tile, 83.

Woodland, Ill., to Wisconsin, Minnesota, and Michigan. Drain tile, 83.

Wyoming to Chicago, Ill., and Missouri and Mississippi Rivers. Cattle and sheep, 682. Wyoming from Louisiana, Texas, Arkansas, and Missouri. Yellow-pine lumber, 38. Wyoming region, Pa., to tidewater and interior points. Anthracite coal, 220.

Yonkers, N. Y., to New Jersey points. Sugar, 488.

Youngstown, Ohio, from Morgantown, W. Va. Glass articles, 22.

35 I. C. C.

INDEX.

[The number in parentheses following citation indicates where paragraph occurs or subject is considered.]
ABSORPTION.

Of inbound switching charges at Louisville or Cincinnati. Rates on Grain
Milled in Transit, 27 (30).

Rule 10 (e) of Tariff Circular 18-A has been followed in publishing tariff under
which switching charges at Tacoma are absorbed by defendant. Columbia
Gold Mining Co. v. O.-W. R. & N. Co., 42 (44).

Of switching charges involved. Drain Tile from Illinois Points, 83 (85).
Certain carriers absorb the bridge arbitrary and switching charge on traffic trans-
ported across either Merchants' or Eads bridge. Cape Girardeau Portland
Cement Co. v. St. L. & S. F. R. R. Co., 109 (120).

Switching charge absorbed by Moffat road in delivering coal to Rock Island road.
Coal Rates from Oak Hills, Colo., 456 (459).

Southern lines required to absorb a bridge charge at Louisville and bear expense
incident to crossing the river at other gateways. Sloss-Sheffield Steel & Iron
Co. v. L. & N. R. R. Co., 460 (466).

ACCIDENTS. See INTERSTATE COMMERCE.
ACCOUNTING.

Property investment accounts as now standing on books of carriers can not be
accepted as reliable. Rates for Transportation of Anthracite Coal, 220 (269).
Commission's accounting rules have been in force since 1907. 1915 Western Rate
Advance Case, 497 (505).

Change in accounting may alter the operating ratio. Id. (506).

Table 10 showing effect of accounting for depreciation on operating ratio, 23
representative roads: 1908-1914. Id. (519).

A study of book values per mile for roads involved show that rapid upward trend
in investment is not coincident with changes in accounting rules. Id. (537).
Income and Profit and Loss accounts considered. Id. (542).

ACT TO REGULATE COMMERCE. See also ELKINS ACT; HEPBURN ACT.

It is the object of the Interstate Commerce Act and Elkins Act to prevent favorit-
ism by any means or device whatsoever and to place all shippers upon equal
terms. Rates for Transportation of Anthracite Coal, 220 (289).
ADDITIONAL SERVICE.

Carload shipments from concentration points are given, in addition to services
incident to usual carload shipments, refrigeration and an expedited service.
Regulations as to Storage of Dairy Products, 469 (473).

ADMINISTRATIVE RULING.

Rule 10 (e) of Tariff Circular 18-A, cited. Columbia Gold Mining Co. v. O.-W. R.
& N. Co. 42 (44).

ADVANCE IN RATES.

Proposed increased rates, though small shipments will bear the greater share
thereof, will not result in unjust discrimination, and are allowed to be made
effective. Express Rates, 3 (10-13).

ADVANCE IN RATES-Continued.

Proposed establishment of a proportional rate between East St. Louis and Louis-
ville or Cincinnati which will result in higher aggregate rates to southeastern
and Carolina territories, not justified. Rates on Grain Milled in Transit, 27.
Cancellation of a joint rate on ore and concentrates from Baker, Oreg., through
Portland to Tacoma, leaving applicable a combination rate, justified. Columbia
Gold Mining Co. v. O.-W. R. & N. Co., 42.

Increase in rates or reduction in service under present rates justified only in a few
instances. Lighterage and Storage Regulations at New York, 47.
Increased rates in support of which no testimony was offered are not justified.
Id. (66-67).

Proposed increases in carload rates on ice from points in New Jersey and eastern
Pennsylvania found not justified; and that their object was to eliminate fourth
section departures does not establish the reasonableness thereof. Ice Rates to
Long Branch, 73 (75).

Cancellation of commodity rates on drain tile to Wisconsin and Minnesota points
leaving in effect class E, not justified. Drain Tile from Illinois Points, 83.
Change from sixth-class to fifth-class rates on mangrove bark and myrobalans not
warranted. National Asso. of Tanners v. L. V. R. R. Co., 175 (178).
Withdrawal of joint through rates on lumber from Arkansas points to Louisville,
Cincinnati, and Evansville, leaving in effect higher combinations, justified;
the present rates being abnormally low. Lumber Rates from Wilson, Ark., to
Cincinnati, Ohio, 179.
Increased rates on coal to New Orleans, Memphis, Greenville, Natchez, Gulfport,
Baton Rouge, and certain other points in Mississippi and Louisiana, to Vicks-
burg from Illinois and Kentucky, to Meridian and other Mississippi points, and
to Jackson, Milan, and other points in Tennessee, and on coke to Mississippi
Valley points, justified. Coal and Coke Rates in the Southeast, 187.
Increased rates on coal to Jackson, Vicksburg, Newton, and certain other points
in Mississippi and Tennessee, not justified. Id. 187.

That an increase will result in less coal being hauled by them is no basis for
restraining carriers from increasing the rate if the increased rate is reasonable.
Id. (190).

Burden of justifying increased charges is as much upon carriers as though it were
proposed to advance a particular rate; but may be sustained by showing that
proposed charges are proper for service performed. Regulations as to Storage
of Dairy Products, 469 (471).

Upon consideration of operating results and financial conditions, etc., of west-
ern carriers, proposed increased rates and minima justified only in part. 1915
Western Rate Advance Case, 497.

Commission stands as a tribunal to judge in the light of all the circumstances
of the reasonableness, propriety, and nondiscriminatory character of increased
rates. Id. (562).

Carriers' reasonable latitude of selecting schedules for increases is not to be nar-
rowly confined by a rigorous demand for credentials that specific profits on
traffic chosen must be at the very minimum end of earning scale. Id. (562).
Facts showing a justification of increases in lump coal rates equally justify a
corresponding increase in rates on slack. Id. (610).

Increased rates on cattle and sheep from points in Colorado, South Dakɔta, and
other states to points on the Missouri and Mississippi rivers and to Chicago,
Ill., not justified. Live-Stock Rates from Colorado Points to Omaha, 682.
Necessity of providing stock pens at loading stations and fact that cattle are
transported in cars of peculiar construction do not of themselves justify increased

ADVANCE IN RATES-Continued.

Proposed increase of 25 cents per gross ton, "prepared sizes," from Pennsylvania
mines, justified. Anthracite Coal Rates to Chicago, Ill., and Other Points, 702.
ADVANTAGES AND DISADVANTAGES.

To destroy the parity in rates on grain and grain products would decrease the
advantages of mills located near producing points. 1915 Western Rate Advance
Case, 497 (577).

ALLOCATED AND UNALLOCATED COSTS. See COST Of Service.

ALLOWANCES.

Proposed increase in rates resulting from transposition of collection and delivery
service allowance and rail terminal allowance permitted. Express Rates, 3
(4, 10).

Payment of allowances, termed "lateral allowances," is an unlawful discrimina-
tion against competing shippers who are charged full tariff rates. Rates for
Transportation of Anthracite Coal, 220 (241, 243).

AMBIGUOUS TARIFF.

ANALOGOUS ARTICLES.
ANTHRACITE COAL.

See TARIFF.

See COMPARATIVE RATES.

Method of reducing the masses of coal from mines into the various sizes used for
domestic and commercial purposes. Rates for Transportation of Anthracite
Coal, 220 (223).

Situation of deposits, distance to market, method of loading, assembling or con-
centration, discussed. Appendix. Id. (297).

ANTHRACITE COAL CARRIERS.

Advantages granted to allied coal companies by: Rates for Transportation of An-
thracite Coal, 220 (241).

Central R. R. Co. of New Jersey. Id. (241).

Delaware & Hudson Co. Id. (246, 252).

Delaware, Lackawanna & Western R. R. Co. Id. (250).

Lehigh Valley R. R. Co. Id. (245).

New York, Ontario & Western Ry. Co. Id. (248).

Northern Central R. R. Co. Id. (244).

Pennsylvania R. R. Co.-Northern Central R. R. Co. Id. (244).

Philadelphia & Reading Ry. Co. Id. (239).

Reading Companies. Id. (239).

ANTHRACITE COAL RATES.

Rates from mines via the D., L. & W. R. R., the D. & H. Co., the P. R. R. Co.,
and the N. C. Ry. shown. Rates for Transportation of Anthracite Coal, 220
(255-256).

The power of carriers to fix rates on anthracite was the opportunity to confiscate
property if carrier so willed. Id. (282).

Long-continued granting to allied coal companies concessions from and offsets
against established tariff rates, presents strong evidence that rates are excessive.
Id. (284-285).

ANTHRACITE PRODUCING REGION.

Described. The anthracite coal-producing fields are divided into three trade
regions. Appendix. Rates for Transportation of Anthracite Ccal, 220 (292, 293).
ANY-QUANTITY RATES.

Rates on cotton piece goods in western trunk line territory are any-quantity rates
and can not be considered less-than-carload rates. 1915 Western Rate Advance

Case, 497 (634).

No changes proposed in, from Memphis and New Orleans to southeastern terri-