the Vice-Regal Commission on Irish Railways, appointed in 1906.

The average number of miles _operated_ per working railway company in
Scotland compared with England and Wales and Ireland, are:--

Scotland 477
England and Wales 156
Ireland 121

and the mileage, capital, revenue, expenditure, interest and dividends
for 1912, the latest year of which the figures, owing to the war, are
published by the Board of Trade, are as follows:--

Average rate
of interest
and dividend.
Per cent.
Miles. Capital. Revenue. Expenditure.
Pounds Pounds Pounds
England
and Wales 16,223 1,103,310,000 110,499,000 70,499,000 3-58
Scotland 3,815 186,304,000 13,508,000 7,882,000 3-07
Ireland 3,403 45,349,000 4,545,000 2,842,000 3-83

The General Manager of the Glasgow and South-Western Railway and his
office I have described, but I have not spoken, except in a general way,
of the other principal officers, with whom, as Mr. Wainwright's
assistant, I came into close and intimate relationship. They, alas! are
no more. I have outlived them all. Each has played his part, and made,
as we all must do, his exit from the stage of life.