All that is required to render tho efforts of railroad companies in every respect equal to that of individuals, is a rigid system of personal account… - Daniel McCallum

1. The several divisions and branches are in charge of superintendents, who are held responsible for the successful working of their respective divisions, and for the maintenance of proper discipline and conduct of all persons employed thereon, except such as are in the employment of other offices "acting under directions from the general superintendent's office, as herein after stated. They possess all the powers delegated by the organization to the general superintendent, except in matters pertaining to the duties of general ticket agent, general freight agent, general wood agent, telegraph "management, and engine and car repairs.

Some differences of opinion exist in the Board of Directors, in regard to the discipline that has been pursued in the superintendence of the operations of the road. [It was his understanding that] a respectable number of them entertain views... somewhat at variance with my own.

# The means of knowing whether such responsibilities are faithfully executed.