340
列入並應視其較原値堆高若干祗將增高之 數列入
第三節 (用-4-19-3) 看守費 凡因航渡處事務 所用看守人之工資服裝費均列入此節 第四節(用-4-19-4)雜費 凡航渡處之他種費
用不屬於以上各目者均列入此節
第十九日(用-4-19)其他
第一節(用-4-19-1)材料損失所有關於航渡 處之材料損失與第一項第七目第三節相 同者均列入此節
第二節(用-4-19-2)材料運費 凡因航渡處事 務所用之各項運費水脚歸本路開銷者 易於銷耗物品之運費不在此列)均列入 此節
a distinct enhancement in value is involved, in which
case only the enhanced value over the original cost
should be charged to this head. E-4-19 Miscellaneous
-
E-4-19-1. Loss on Stores-Under this head should be
charged all expenses similar to those under
“E-I-7-3 ”so far as they pertain to the Flotilla
Department.
E-4-19-2. Carriage of Stores–Under this head should
be charged all freight charges incurred on the
home line except freight on consumable stores
for purposes of the Flotilla Department.
[ 96 ]
}
第五項(用-5)工務維持費
第一款養路工程處
第一目(用-5-1)監理 除電費及船塢船港船 埠等費外凡維持工之監理費均列入此目 照下列各節分配之
E-4-19-3. Watchmen–Under this head should be charged all wages and cost of clothing for
watchmen employed for the purposes of the Flotilla Department.
E-4-19-4. Sundries-Under this head should be charg- ed all other expenses of the Flotilla Department which are not provided for in the foregoing heads.
-
E-5. MAINTENANCE OF WAY AND STRUCTURES :-
Part I. ENGINEERING DEPARTMENT.
E-5-1. Superintendence-Under this head should be charged (distributed as provided below) the cost of direct superintendence over all maintenance of way and structure work, except that of “Telegraphs " and " Docks, Harbours and Wharves.”
[ 97 1