Milwaukee Road Finance and Accounting Department Records, 1870-1985


Summary Information
Title: Milwaukee Road Finance and Accounting Department Records
Inclusive Dates: 1870-1985

Creator:
  • Chicago, Milwaukee, St. Paul, and Pacific Railroad Company.
Call Number: Milwaukee Road Archival Collection 4

Quantity: 19.8 cubic ft. (50 boxes)

Repository:
Archival Location:
Milwaukee Public Library (Map)

Abstract:
This collection consists of records from the Milwaukee Road’s Finance and Accounting Department. These records include documents from all areas relating to financial and accounting matters such as statistical reports, station numbers, the Milwaukee Road Credit Union, equipment information, annual reports filed to the ICC, and more.

Note:

To request materials from this collection, create/login to your Special Collections Account.



Language: English

URL to cite for this finding aid: http://digital.library.wisc.edu/1711.dl/wiarchives.mwpl-mrac0004
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Biography/History

Commonly referred to as the "Milwaukee Road" (or simply "The Road"), the origins of this railroad began in 1847, when the Milwaukee and Waukesha Railroad was incorporated. Three years later its first train operated between Milwaukee and Wauwatosa, Wisconsin, and by 1857, its track reached Prairie du Chien, Wisconsin. In February 1874, the name changed to the Chicago, Milwaukee & St. Paul Railway as it continued to expand throughout the Midwest. By 1887, it reached into Iowa and South Dakota, as far west as Kansas City, Missouri, and north into the Upper Peninsula of Michigan.

In 1905, the Milwaukee Road decided to expand west again, this time to Puget Sound in Washington. The "Lines West" were built between 1906-1909, from the middle of South Dakota to Seattle and Tacoma in Washington. Even though the lines were technological marvels, they were never successful, and were a major contributor to the bankruptcy in 1925. In 1928 the Road reorganized as the Chicago, Milwaukee, St. Paul & Pacific Railroad, but went bankrupt again in 1935 and 1945. In 1977, in financial trouble once more, it reorganized and sold off two-thirds of its trackage. It was acquired by the Soo Line Corp. on February 21, 1985, which operated it as the Milwaukee Road, Inc. until merging it with their own lines on January 1, 1986.

The Finance and Accounting Department originally was called the Treasury and Accounting Department until 1893 when the two groups formed separate departments. All of the accounting operations were centralized in Chicago, where W.N.D. Winne was an early leader. Winne served the Department for over fifty years, with many of those years spent as General Auditor. After his death in 1913, the Department underwent a reorganization in which Benjamin Dousman became General Auditor of the Milwaukee Road. Dousman had begun his career in 1879 as a junior clerk in the Car Accountant’s offices in Milwaukee.

Scope and Content Note

This collection contains the records from the Finance and Accounting Department of the Milwaukee Road, and includes materials such as accounting circulars, reports, statistics, freight charges, revenues, statements, payroll totals, and classification of accounts. Other records include the Construction of All Lines East of Mobridge, South Dakota, an 8 volume set consisting of correspondence, blueprints and signed contracts regarding mortgages that were introduced at a 1935 reorganization hearing; Credit Union files, which includes annual meeting reports, cash disbursements, cash receipts, invoices, monthly statements and mortgages related to the Milwaukee Road Credit Union; Equipment Information, providing statistical data for locomotives, cars and passenger equipment operated by the Milwaukee Road; Freight Rate Course, a volume containing materials from a freight rate correspondence study course offered to Milwaukee Road employees; and Improvement Budget, containing yearly summaries of road improvements and new equipment purchases.

The collection also contains Instructions to Camp Clerks, which provides instructions for handling camp accounts in Spokane, Washington during railroad construction; and Interstate Commerce Commission, which contains annual reports filed to the ICC by the Finance and Accounting Department; the Jacobson Report, providing an in-depth written analysis of the Finance and Accounting Department; Kent, Charles, consisting of correspondence files from a Milwaukee Road accountant; List of Station Numbers, comprised of station numbers on the main and branch lines; Reorganization, which consists of financial data of the immediate years after the Milwaukee Road no longer operated under a trusteeship; Report on Study of Feasibility of Electronic Data Processing, a written report about the benefits of using electronic computers; Republic Coal Company, which contains information on property investments, balance sheets and blueprints; Salary Administration Program, a pamphlet discussing a job evaluation program for all administrative employees; Savings and Loan Association By-Laws, including reasons for why an employee would benefit from creating a savings account; and Taft Story Inventory, which contains prices of all supplies and tools at the Taft Store.

Arrangement of the Materials

The collection is in alphabetical order by subject or personal name, then chronologically within each folder.

Preferred Citation

Milwaukee Road Finance and Accounting Department Records, 1870-1985, Collection 4. Milwaukee Road Archives, Milwaukee Public Library, Milwaukee, Wisconsin.

Alternate Format

Select materials from the Milwaukee Road have been digitized and are available in this digital collection: Milwaukee Road Archives.

Related Material in the Milwaukee Public Library
Archival Collections

Publications and Other Items

Annual Report of the Chicago, Milwaukee & St. Paul Railway Company

Before the Interstate Commerce Commission : Statement of Chicago, Milwaukee, St. Paul and Pacific Railroad Company Relating to Proposed Discontinuance of Passenger Trains Numbers 55 and 58 Operating Between Chicago, Illinois, and Minneapolis, Minnesota

Other Repositories

Additional Milwaukee Road materials are also available at the Milwaukee Road Archives in the St. Louis Mercantile Library located at the University of St. Louis.

Administrative/Restriction Information
Access Restrictions

Some of the employee records are restricted; please consult a staff member for more details. There are no access restrictions on the rest of the materials. The collection is open to all in accordance with state law. The public may view the Milwaukee Road Archives by appointment at the Central Library. To request an in-person appointment, create/login to your Special Collections Account. If you have any questions, please contact the Archives and Special Collections Department at mplarchives@milwaukee.gov.


Use Restrictions

The researcher assumes full responsibility for conforming with the laws of libel, privacy, and copyright which may be involved in the use of this collection (Wisconsin Statutes 19.21-19.39).


Acquisition Information

The Milwaukee Road Archives was received by MPL from the Chicago, Milwaukee, St. Paul & Pacific Railroad (Milwaukee Road) formally on January 13, 1981 as stated in the donor’s agreement signed by acting City Librarian, Henry E. Bates, Jr. and President of the Milwaukee Road, W.L. Smith.


Processing Information

Processed by Jay Hyland, Milwaukee Road Archivist, 2006. Additional processing by Jody Hoks, Contract Archivist, 2011. Additional processing by Jay Hyland, Contract Archivist, 2015.


Contents List
Box   1
Folder   1
Accounting Circulars, 1914-1923
Box   50
Analysis: Chicago, Milwaukee, St. Paul & Pacific Railroad by John Leeds Kerr, 1932
Annual Reports
Box   16
Folder   1
All States, 1980
Box   16
Folder   2
State of Idaho, 1980
Box   16
Folder   3
State of Illinois, 1980
Box   16
Folder   4
State of Indiana, 1980
Box   16
Folder   5
State of Iowa, 1980
Box   16
Folder   6
State of Kentucky, 1980
Box   16
Folder   7
State of Michigan, 1980
Box   16
Folder   8
State of Minnesota, 1980
Box   16
Folder   9
State of Missouri, 1980
Box   16
Folder   10
State of Montana, 1980
Box   16
Folder   11
State of Nebraska, 1980
Box   16
Folder   12
State of Oregon, 1980
Box   16
Folder   13
State of North Dakota, 1980
Box   16
Folder   14
State of South Dakota, 1980
Box   16
Folder   15
State of Washington, 1980
Box   16
Folder   16
State of Wisconsin, 1980
Box   16
Folder   17
All States, 1981
Box   16
Folder   18
State of Idaho, 1981
Box   16
Folder   19
State of Illinois, 1981
Box   16
Folder   20
State of Indiana, 1981
Box   16
Folder   21
State of Iowa, 1981
Box   16
Folder   22
State of Kentucky, 1981
Box   16
Folder   23
State of Michigan, 1981
Box   16
Folder   24
State of Minnesota, 1981
Box   16
Folder   25
State of Missouri, 1981
Box   16
Folder   26
State of Montana, 1981
Box   16
Folder   27
State of Nebraska, 1981
Box   16
Folder   28
State of North Dakota, 1981
Box   16
Folder   29
State of Nebraska, 1981
Box   16
Folder   30
State of South Dakota, 1981
Box   16
Folder   31
State of Washington, 1981
Box   16
Folder   32
State of Wisconsin, 1981
Box   16
Folder   33
Bank Holders of the Chicago, Terre Haute & Southeastern and Chicago, Milwaukee, St. Paul & Pacific Railroads, 1979
Box   16
Folder   34-37
Bankruptcy – Invoices sent to Chicago, Milwaukee, St. Paul & Pacific Railroad for services rendered by the Milwaukee Road, 1985
Box   17
Folder   1
Cars, Tons, Ton Miles, and Commercial Freight Revenue by Commodities, with Tons per Car, Average Distance Hauled and Revenue per Car, Car Mile and Net Ton Mile, 1977
Box   17
Folder   2-4
Certificates to Trustee of General and Refunding Mortgage, Volume 3, 1913-1919
Box   17
Folder   5
Chicago, Bellevue, Cascade & Western Railway Company – Record book, 1877
Box   17
Folder   6
Computation of Statutory Adjustments and Reduction in Reserve, 1956
Construction of All Lines East of Mobridge, South Dakota
Box   1
Folder   2-3
Volumes 1-2, 1939
Box   2
Folder   1-2
Volumes 3-4, 1939
Box   3
Folder   1-2
Volumes 5-6, 1939
Box   4
Folder   1-2
Volumes 7-8, 1939
Box   17
Folder   7-8
Corporate Plan, 1983
Box   18
Folder   1-2
Cost and Growth Forecasts, including AAR Railroad Cost Recovery Index, 1980-1985
Credit Union
Box   4
Folder   3-5
Annual Meetings, 1955-1969
Box   5
Folder   1-18
Cash Disbursements, 1933-1964
Box   5
Folder   19
Cash Receipts, 1933-1961
Box   6
Folder   1-7
Invoices, 1949-1959
Box   7
Folder   1-8
Invoices, 1960-1967
Box   8
Folder   1
Ledger, 1933-1949
Box   45
Folder   15
Ledger, 1950-1966
Box   8
Folder   2-10
Monthly Statements, 1933-1964
Mortgages
Box   9
Folder   1
Burdick, Bernard, 1961-1967
Box   9
Folder   2
Hudy, Jerome, 1950-1956
Box   9
Folder   3
Kitzman, Henry, 1955-1965
Box   9
Folder   4
Letteer, Leonard, 1963-1965
Box   9
Folder   5
Neumann, Harold, 1954-1958
Box   9
Folder   6
Steuer, Joseph, 1962
Box   9
Folder   7
Pass Books Record, 1954-1957
Box   46
Cremation Certificates of Various Bonds and Coupons (#350 – #410), circa 1900-1925
Box   47
Cremation Certificates of Various Bonds and Coupons (#412 – #455), circa 1900-1925
Box   48
Cremation Certificates of Various Bonds and Coupons (#456 – #480), circa 1900-1925
Box   18
Folder   3-4
Depreciation Accounting – Working Papers for Analysis Statement, 1942-1947
Box   18
Folder   5-6
Equipment – 1976-1977 Capital Investment Program, revenue equipment and fixed property, 1975-1976
Box   10
Folder   1-11
Equipment Information, 1949-1979
Expenditures Under Authority
Cumulative Sheets
Box   18
Folder   7-8
1977-1978
Box   19
Folder   1-6
1982-1983
Box   20
Folder   1-6
February-March 1983
Box   21
Folder   1-6
April-May 1983
Box   22
Folder   1-6
June-July 1983
Box   23
Folder   1-7
August-October 1983
Box   24
Folder   1-8
October-December 1983
Register
Box   25
Folder   1-3
for states of Washington, Illinois, Indiana, March 1983
Box   25
Folder   4-6
for states of Minnesota, Missouri, March 1983
Box   26
Folder   1-3
for states of Washington, Illinois, Indiana, April 1983
Box   26
Folder   4-6
for states of Iowa, Michigan, April 1983
Box   27
Folder   1-4
for states of Minnesota, Missouri, Montana, Nebraska, April 1983
Box   27
Folder   5-6
for state of Wisconsin, April 1983
Box   28
Folder   1-2
for state of Wisconsin, April 1983
Box   28
Folder   3-5
for equipment at various locations, April 1983
Box   29
Folder   1-3
for state of Illinois, May 1983
Box   29
Folder   4-6
for states of Minnesota, Missouri, May 1983
Box   30
Folder   1-3
for state of Wisconsin, May 1983
Box   30
Folder   4-6
for equipment at various locations, May 1983
Federal Income Tax Information
Box   31
Folder   1-6
Tax Return, 1963-1979
Box   32
Folder   1-3
General, 1981
Box   32
Folder   4-5
Bar 839A Consolidated, Income Tax File Coding, 1981
Box   32
Folder   6-7
Casualty Program, 1981
Box   33
Folder   1
General, 1982
Box   33
Folder   2-4
Bar 893A Depreciation Generator, 1982
Box   34
Folder   1-3
Extraordinary Retirements of Rolling Stock, 1982
Box   34
Folder   4
General, 1983
Box   34
Folder   5-7
Bar 893A Depreciation Generator, 1983
Box   35
Folder   1-4
Extraordinary Retirements of Rolling Stock, 1983
Box   35
Folder   5-6
State and AFEs summary (equipment only) and Rolling Stock Retirements (ETSS files only), 1983
Box   36
Folder   1-2
General, 1984
Box   36
Folder   3-4
Return, 1984
Box   36
Folder   5
Road and Equipment, 1984
Box   11
Folder   1-3
Financial and Statistical Reports, 1950-1952
Box   36
Folder   6
Financial and Statistical Reports, 1984-1985
Box   11
Folder   4
Financial Operations Statistics and ICC Valuation Compilation, 1921-1950
Box   11
Folder   5
Freight Charges by Stations, 1965-1973
Box   11
Folder   6
Freight Rate Course, 1953
Box   11
Folder   7-10
Gross Revenues by Stations, 1943-1961
Box   12
Folder   1
Gross Revenues by Stations, 1962-1966
Improvement Budget
Box   12
Folder   2-6
1960-1964
Box   36
Folder   7-10
1963-1965
Box   37
Folder   1-8
1966-1975
Box   12
Folder   7
Instructions to Camp Clerks, 1907
Box   38
Folder   1-3
Insurance Lists – Value of Buildings and Contents by Location and Structure, 1944, undated
Box   38
Folder   4-7
Insurance Schedule – Estimated Reproduction Costs New – Less Depreciation of Major Buildings, Fixtures and Machinery at Treating Plants, 1966-1974
Interstate Commerce Commission
Box   12
Folder   8
Annual Reports, 1951
Box   39
Folder   1-5
Annual Reports, 1957-1961
Box   13
Folder   1-6
Annual Reports, 1962-1970
Box   39
Folder   6-8
Annual Reports, 1971-1975
Box   40
Folder   1-9
Annual Reports, 1976-1984
Box   41
Folder   1
Valuation Docket No. 1072, 1933
Box   41
Folder   2
Index of Joint Facility Arrangements with other Railroads, 1960
Box   13
Folder   7
Jacobson Report, 1973
Box   13
Folder   8
Kent, Charles, correspondence, 1906- March 1908
Box   14
Folder   1-2
Kent, Charles, correspondence, April 1908-1911
Box   41
Folder   3
Liquidation Value of the Chicago, Milwaukee, St. Paul & Pacific Railroad, 1978
Box   14
Folder   3
List of Station Numbers, 1905, 1927, 1953, 1978
Box   41
Folder   4
Manual of Identification Codes for Disbursement Accounting, 1958
Box   49
Milwaukee and St. Paul Railway – Account Distributions, 1870-1872, undated
Box   41
Folder   5-6
Milwaukee-Kansas City Joint Agency – Data and Information obtained on Operation, Car Movements and Methods, during a Field Observation of the Line, 1947
Box   41
Folder   7
The Milwaukee Motor Transportation Company and Subsidiary Company Financial Statements, 1980
Box   42
Folder   1-2
Operation Costs Model (OCM) Program BAR Income Statement, 1983-1984
Box   14
Folder   4
Passenger Revenue Statements for Trains 23 and 12, 1957-1960
Box   14
Folder   5
Payroll Totals, 1908, 1932
Box   42
Folder   3
Personnel Budget and Area Responsibility Master, 1985
Box   42
Folder   4-9
Position Rate of Pay Listing, 1979-1984
Box   42
Folder   10
Railway Accounting Rules, 1985
Reorganization
Box   14
Folder   6
Apportionment of Expenses, undated
Box   14
Folder   7
Expense Incurred in Consummating the Plan of Reorganization as Redistributed to Account 702.5A, 1945-1947
Box   14
Folder   8
Expense Incurred in Consummating the Plan of Reorganization as Redistributed to Account 725, 1945-1947
Box   14
Folder   9
Expense Incurred in Consummating the Plan of Reorganization as Redistributed to Account 727, 1945-1947
Box   14
Folder   10
Expense Incurred in Consummating the Plan of Reorganization as Redistributed to Accounts 460, 532, 542, and 551, 1945-1947
Box   15
Folder   1
Journal Entry, 1945-1947
Box   15
Folder   2
Statement of Assets and Liabilities, 1945
Box   42
Folder   11
Report on Construction by the Milwaukee with the Rock Island of New Double Track Line, 1947
Box   42
Folder   12
Report on Coordination of Terminal Facilities with the Kansas City Southern at East Kansas City, 1938
Box   43
Folder   1
Report of Revenue and Cost Equations, System Employee Counts, Cost Program Transactions, 1985
Box   15
Folder   3
Report on Study of Feasibility of Electronic Data Processing, 1958
Box   43
Folder   2
Responsibility Reports, 1982
Box   15
Folder   4
Republic Coal Company, 1951-1954
Box   15
Folder   5
Salary Administration Program, undated
Box   15
Folder   6
Savings and Loan Association By-Laws, circa 1912
Box   43
Folder   3-5
Station Earnings and Expenses (Tolls, Electric, Telephone), 1959-1970
Box   44
Folder   1-2
Station Earnings and Expenses (Tolls, Electric, Telephone), 1959-1970
Box   44
Folder   3
Station Data (unaudited) Section 1 and Section 2, 1974-1976
Box   44
Folder   4
Summary of Charges, 1974-1979
Box   44
Folder   5
Summary of Charges, Amtrak Project Hoffman, St. Paul, MN, 1974-1979
Box   44
Folder   6
System Wide Market Value and Liquidation Values, 1982
Box   15
Folder   7
Taft Store Inventory, 1908
Taxes and Assessments
Box   44
Folder   7
Breitung Township, Michigan, 1911-1915
Box   44
Folder   8
Channing Hotel and Eating House, Michigan, 1910-1915
Box   44
Folder   9
Crystal Falls, Michigan, 1910-1915
Box   45
Folder   1
Dickinson County, Michigan, 1910
Box   45
Folder   2
Escanaba Ore Dock, Michigan, 1910-1915
Box   45
Folder   3
Idaho, 1911
Box   45
Folder   4
Iron Mountain Township, Michigan, 1910-1915
Box   45
Folder   5
Menominee, Michigan, 1910-1915
Box   45
Folder   6
Ontonagon Township, Michigan, 1910-1915
Box   45
Folder   7
Stambaugh Township, Michigan, 1912-1915
Box   45
Folder   8
Village of Iron Mountain, Michigan, 1910-1915
Box   45
Folder   9
Village of Ontonagon, Michigan, 1910-1915
Box   45
Folder   10-11
Washington, 1911-1912
Box   15
Folder   8
Uniform System of Accounts for Steam Railroads, accounting classifications, 1953
Box   45
Folder   12
Weights of Construction Materials used in Addition and Betterment and Maintenance Work, 1958
Box   45
Folder   13-14
Weights of Construction Materials to be used for Computing Transportation Charges over Company Lines, on Railway Company Material used in addition and Betterment Work, 1941, undated