483
ROLLINGSTOCK: The first estimate of $480,000 was made on prices sent by the Consulting Engineers based on the prices paid for Rolling Stock on the Shanghai Nanking Railway. Since that Estimate was put forward it was generally agreed that the types were too costly which accounts for a great deal of the reduction.
As the line will not be open to Canton for twelve months after it will be open to Lofu I do not see that it would be economical to get out a lot of goods wagons sufficient for a line through to Canton. There will be very little goods traffic to Lofu. When traffic shows sign of developing the General Manager will be able to decide what types of wagons are most in demand and indents can be made accordingly, whether the cost of this stock be put down to capital or revenue can be decided then.
SALARIES AND ACCOUNTS: The saving shown in my Report of February 1908 was too sanguine and I have found that it could not be worked to. On no Railway on which I have worked has the accounting been done by the Engineering staff. In India the Accounts branch is entirely separate from the Engineering branch. The accountants working in the District Offices are entirely under the control and management of the Chief Accountant.
Previous to this Railway I have had no experience in the system adopted by the Colonial Office. If I had known that I would have been subject to such minute criticism in accounts and estimates I would not have started the work at all without a fully qualified accountant, who could keep the accounts.