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" "This comparison [of division accounts] will show the officers who conduct their business with the greatest economy, and will indicate, in a manner not to be mistaken, the relative ability and fitness of each for the position he occupies. It will be valuable in pointing out the particulars of excess in the cost of management of one division with another, by comparison of details; will direct attention to those matters in which sufficient economy is not practiced; and it is believed, will have the effect of exciting an honorable spirit of emulation to excel.
Daniel Craig McCallum (21 January 1815, 1815 – 27 December, 1878) was an American railroad engineer and manager, credited for creating the first organizational chart for an American business.
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Each officer possesses all the power necessary to render his position efficient, and has the authority with the approval of the President and General Superintendent to appoint all persons for whose acts he is held responsible, and may dismiss any subordinate when, in his judgment, the interest of the company will be promoted thereby.
Collisions between fast and slow trains, moving in the same direction, are prevented by the application of the following rule: The conductor of a slow train will report himself to the Superintendent of Division immediately on arrival at a station where, by the time-table, he should be overtaken by a faster train; and he shall not leave that station until the fast train passes, without special orders from the Superintendent of Division.