and authority has laid down are thoroughly and effectually observed.
Every servant of the Company, on his appointment, is presented with a copy of the "Rules and Regulations," and is expected to make himself master of its contents, but more especially of the section relating to the branch of the service to which he belongs. This book contains a complete résumé of the rules laid down for signalling, for the use of the block telegraph, and for the working of the line generally, and an intimate acquaintance with its contents is indispensable to any man who desires to make himself proficient in his duties. The book also contains the disciplinary rules of the service, and every employé, when on duty, is required to have his copy about his person so that he cannot plead ignorance of his instructions as an excuse for neglect of duty.
The system of control over the expenditure of the Company's money is a very complete one. The general theory is that no expenditure whatever is incurred without the direct sanction of the Directors, expressed by a minute of some committee approved by the Board. The district officers are, indeed, allowed to make some small necessary payments, but even for these the vouchers are submitted monthly, and, after being carefully examined, are passed by the Finance Committee. No work is done by any of the engineering departments, except ordinary maintenance and repairs, without a minute of the Directors to sanction it, and, in like manner, no claim is paid, except those of very trifling amount, without the authority of the "Goods Claims Committee."
As might be expected, in an undertaking of such
