War as emphasizing inadequacy of transportation facilities, 129. — Extra burdens upon transportation due to the war, 130. — History, extent and consequences of insufficient transportation facilities in the United States, 133. — Statistics of car shortage since 1907, 135. — Reasons for inadequate transportation facilities, 143. — Traffic conditions compared with expansion of railway plant, 143. — Duty of railroads to furnish adequate equipment, 145. — Popular misconception of car shortage, 146. — Aggregate supply of railroad equipment sufficient in most years, 149. — Relation of railroads to each other in exchange and interchange of cars; recent disregard of car service rules; unfortunate results of the historical relations of shipper and railroad, 150. — Early facilities in excess of needs, 153. — Significance of increase in number of commission and middle men, 157. — Position of Interstate Commerce Commission on reconsignment, 159. — Responsibility of government regulation, 161. — Importance of adequate return upon investment and transportation facilities, 161. — Necessity for extension of federal authority over railway service, 166. — Esch-Pomerene law only a beginning, 167. — Comprehensive control of railway service necessary even with continuation of government operation or adoption of government ownership, 170.

I. General considerations, 487. — Taxation conditions in Europe and the United States, 489. — II. Analysis of the effects of an increment tax of the British type, 490. — III. Numerical illustrations of the results of this type of increment tax, 497. — IV. Comparison with the results of the general property tax in the United States, 504.

I. Purpose: bearing on other investigations and an example of real economic pressure, 107. — II. Source of data: investigations made at Tsing Hua College, Peking, China, 108. — III. Limitations: an intensive survey of one district and not necessarily typical of the whole country, 110. — IV. Classes represented: Chinese and Manchu villagers, 112. — V. Tables: five tables classifying incomes, average amount expended for various purposes, per cent expended for various purposes, and sundry other items by expenditure groups, 113. — VI. Analysis of tables, 119. — VII. General conclusions, 122. — VIII. Comparison with other investigations: Engel, Mrs. More, Chapin, and the United States Bureau of Labor, 123. — IX. How it is done: the maintenance of a starvation standard, 124. — X. The cost, 127. — Figure I: a comparison of the extremes of variation in the percentage of expenditure for various purposes between the highest and the lowest income groups in five well known investigations, 123. — Figure II: a comparison of the percentage and average expenditures of 195 Chinese and Manchu families, 126.

Journal Article Adams' American Railway Accounting Get access W. J. Cunningham W. J. Cunningham Harvard University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 33, Issue 1, November 1918, Pages 183–187, https://doi.org/10.2307/1885014 Published: 01 November 1918