street, which we have occupied during the present year. The whole of the appropriation mentioned has been drawn from the Treasury and applied to the uses directed by law. There is still a small balance on account of expenses incurred, amounting to ($39.13) thirty-nine dollars and thirteen cents, remaining unpaid.

Below we give a statement showing the disposition made of the appropriations paid on the following accounts:

In the spring of the present year, Morris K. Jesup, trustee, &c., filed his bill in chancery in the Circuit Court of the United States for the Northern District of Georgia, praying that the Commissioners be restrained from enforcing their rates and regulations on the Savannah, Florida & Western Railroad. Upon the hearing of the application for injunction, the bill was dismissed. Immediately thereafter another bill was filed, however, by George H. Tilley, in the same court, ask. ing for a similar remedy. A restraining order was granted in this case by the court, enjoining the Commissioners from enforcing their established rates on

said railroads until the further order of the court. The application for injunction in the case of Tilley has been continued from time to time, at the instance of the complainant, and is still pending.

In consequence of this action by the court, the Commissioners' rates have not yet gone into operation on the Savannah, Florida & Western Railroad. No other litigation, that we have been advised of, involving the action of the Commissioners, has been instituted. We transmit herewith a copy of the affidavit filed by the Commissioners in response to the application for injunction in said case, which will furnish your Excel lency with a clear statement of the reasons which controlled us in establishing our standard rates and regulations. The railroad companies, with the exception mentioned, have complied in the main with the rates, rules and regulations of the Commissioners, although the law gives us no power to summarily enforce our action. In view of the great interest effected by our action, this may justly be considered a most gratifying result.

BOOK-KEEPING AND OPERATION OF RAILROADS.

Our report upon the condition and operation of the railroads of the State cannot be as full and satisfactory, as it would be, with a good and uniform system of book-keeping on the part of the several roads. Some have very good systems, but they are diverse, and for some purposes connected with a report intelligible to the public, are not the very best. Few persons appreciate the difficulty of getting at any facts from such reports, not intended specially to be presented, and of tabulating such facts in any satisfactory form.

We are preparing forms for a more complete system, embracing all the needful particulars to record the business of the roads and make it intelligible to all. To achieve these desirable objects, not only bookkeeping, but the principles of tabulation need to be studied and thoroughly mastered.

The system we are preparing will comprise full information of the capital invested in each road, the annual earnings of each road, the rates and tonnage of each, the annual expenses, the profits made and the use made of the same, the effect of the action of the Commission on each road, the actual savings to the public due to the action of the Commission, the light of comparison furnished to the railroads, the need of economy on the part of the roads, and the inward and outward tonnage and business of each station, &c.

A general as well as a detailed view, necessary to render reference back and forth easy, thereby reducing the area of conjecture and enlarging that of calculation, will be supplied. The comparative method-the great means of improvement which gives a sense of security and mastery, will be provided for. This system will enable every one to obtain a better general idea of the extent and importance of the railroad property of the State, and of the great interest of the public therein.

In addition to the value to the public and to the railroads, of such a system of reports, one of the chief advantages resulting therefrom will be the establishing of proper bases for taxation of railroads and railroad property in the State, which information the operations of the Commission under this system would always exhibit.

SECRETARY, ETC.

The Commissioners believing it best to secure the services of a Secretary thoroughly versed in railroad busines, elected Mr. R. A. Bacon to that position. The salary now allowed him by law, does not compensate him adequately, for the labor and peculiar skill and knowledge required in performing the duties of his place. We respectfully suggest, that your Excellency recommend to the General Assembly, the propriety of authorizing such an increase of the salary of the Sec

retary as will justly compensate him for his services. In submitting this imperfect report to your Excellency, we desire to state that it will be our pleasure, as it is our duty, to furnish to your Excellency and to the General Assembly, all the information in our power with reference to the important interests which have engaged our attention during the past year.

Respectfully submitted.

JAMES M. SMITH,
CAMPBELL WALLACE.
SAMUEL BARNETT.

Railroad Commissioners.

CIRCULAR TO NEWSPAPERS.

OFFICE OF THE RAILROAD COMMISSION.
ATLANTA, GA., March 5th, 1880.

SIR-The Railroad Commissioners have selected the

-as the paper at

-, Georgia, in which the required publication of the rates established by them for the railroads of the State, will be made. In our letter of 23d ult., we suggested that on account of the failure of the Legislature to provide the means of paying for the work, the papers publishing the rates, &c., would be expected to await the action of the next General Assembly, before receiving their compensation therefor. The Governor has furnished from his "Contingent Fund," however, a sum which enables us to make a partial payment for the service.

Upon consideration, we have concluded not to make contracts with the papers, fixing their charges for doing the work. We think it would be fairer to both them and to the public, that this question should be left open, to be ascertained and settled upon a "quantum meruit.”

In view of this conclusion upon our part, we beg to say that former correspondence on this subject is considered as withdrawn. The corrected printed copy will go to you in a few days.

JAMES M. SMITH, Chairman.

Balances due the following Newspapers for Printing the "Schedule of Just and Reasonable Rates," and the revisions thereon, to and including Circular No. 10., as per their bills.

Account of Disbursement of Twelve Hundred Dollars ($1,200 00) furnished by Governor Colquitt from "Contingent Fund," to pay ON ACCOUNT to Newspapers for publishing "Schedule of Just and Reasonable Rates,"

The Atlanta Constitution set up from manuscript, made all the changes required, and kept the type in form for some months, while other papers set up from printed copy.

CIRCULAR NO. 7.

OFFICE OF THE RAILROAD COMMISSION OF GEORGIA.
ATLANTA, May 7, 1880.

1st-" Ice," "Fresh Fish," and "Meats on Ice" or otherwise, when heretofore transported on passenger trains, was permitted to be charged double first-class rates. This permission is hereby revoked, and the maximum freight rates on these articles will be on "less than car loads," 6th class, "on car loads;" class L on any kind of train.

2d-Railroad companies will observe rule 11 strictly. 3d-Bran and Millstuffs in car loads will be class P.

By order of the Board of Commissioners

R. A. BACON, Secretary.

JAMES M. SMITH, Chairman.