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Administrative Supervision of Railways under the Twentieth Section of the Act to Regulate Commerce

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  • Henry C. Adams

Abstract

The twentieth section in the Act of 1887 was ineffective, 364–365.—Three provisions in the amended section: monthly reports, uniform accounts, special examiners, 365–367.—Operating and capital accounts, and their new supervision, 368.—The four principles underlying the Commission's accounting scheme, 370.—Discount on securities not to be carried as an asset, 370.—Depreciation and betterments accounts regulated, 371.—Surplus to be accurately stated, 372.—Industrial importance of the scheme: greater stability in railway securities, 372–376.—Clarifies relation of rates to cost, 376–377.—Wider influence of confidence in railway accounts, 377–379.—Conclusion; administrative supervision, rather than procedure in the courts, initiated by this regulation of accounts, 379–383.

Suggested Citation

  • Henry C. Adams, 1908. "Administrative Supervision of Railways under the Twentieth Section of the Act to Regulate Commerce," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 22(3), pages 364-383.
    • Handle: RePEc:oup:qjecon:v:22:y:1908:i:3:p:364-383.
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    File URL: http://hdl.handle.net/10.2307/1883738
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    Cited by:

    1. Kracman, Kimberly, 2022. "Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    2. Kumar Sivakumar & Gregory Waymire, 2003. "Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 397-432, May.

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