narrowed 180
Average cost of new centers and crank pins, etc $264.46
Average cost of cutting off hub and pressing wheels and new pins 130.67
Average cost of pressing old tires on old centers 29.08
Average cost of pressing old tires on broad centers 31.83
Average cost of labor putting on new tires 22.94

COMPARATIVE STATEMENT OF AVERAGE COST OF VARIOUS ITEMS OF WORK.

__________________________________________________________________________
| | | | |
| M. & | L. & | E.T., V.|Average. |
| O. R.R. | N. R.R. |& G. R.R.| |
|_________|_________|_________|_________|
| | | | |
Engines and tenders--per engine | $325.70 | $202.58 | $61.82 | $196.70 |
Pass., bag., and ex. cars--per car| 9.87 |[2] 5.81 | 4.73 | 6.80 |
Freight cars, per car | 4.40 |[3] 5.81 | 3.60 | 4.60 |
M. of W. cars, per car | 13.32 | 2.72 | 5.89 | 7.31 |
Track (inc. sidings bridges, | | | | |
etc.), per mile | 45.37 | 47.83 | 46.09 | 46.26 |
Track tools, per mile | 2.70 | 1.31 | 1.80 | 1.94 |
Temporary side tracks, per mile | 192.83 | | 305.44 | 249.13 |
|_________|_________|_________|_________|
Total per mile of track, inc. | | | | |
sidings | $113.68 | $100.67 | $ 79.06 | $ 97.80 |
__________________________________|_________|_________|_________|_________|

[Footnote 2: Expense not divided as between passenger and freight
cars.]

[Footnote 3: 3.5 per cent. passenger, baggage, and express cars,
96.5 per cent. freight cars.]

NOTE--Since the preparation of this paper the general manager of the
Norfolk & Western Railroad has kindly furnished the following items of
expense for that line:

___________________________________________________________________
| | | |
| No. | Cost. | Average |