MANILA & SOUTHWESTERN RAILWAY. The Manila & Southwestern Railway Company is apparently owned by four brothers, named Taylor, who bought the property in at a foreclosure sale in 1907 for an amount approximating $28,000. The record indicates that they had previously advanced the money used in its construction. Two of the brothers seem to have acquired at the same time a sawmill at Lunsford, Ark., at the northern end of the tap line, while the other brothers have extensive farms on the line. The track is five miles in length and extends from Lunsford to Herman, where it connects with the Frisco. In addition to the mill at Lunsford, which is of comparatively small capacity and which was closed down from 1907 to 1909, there is a cooperage plant on the tap line about 1,000 feet from its connection with the Frisco; and there is another small sawmill about one-half mile from Herman.

The tap line has one locomotive, a flat car, and a caboose, which make a regular daily round trip. Passengers are carried, but the record gives no indication whether fares are paid or of the revenues from that source.

The tap line does not file annual reports with the Commission and we have little information respecting its traffic. The statement made on the record is that during the year 1909 the Taylor interests sup-plied only 10 per cent of the traffic. During a considerable portion of that year their mill was closed down. During the first six months of the calendar year 1910 a statement filed of record shows the movement of 15,584 tons of logs, 1,927 tons of lumber, about 140 tons of merchandise, and 8 tons of cottonseed. We are not told what pro-portion of this traffic was furnished by those not interested in the tap line, nor does the record indicate whether there are logging spurs or the manner in which the logs reach the mill. It is stated, how-ever, that some logs are moved by the tap line to Herman and thence by the Frisco to Nettleton and other points, where they are manufactured. The tap line receives from the Frisco a division of 2 cents
per 100 pounds out of the rates on lumber and 1 cent per 100 pounds on logs and stave bolts. On merchandise and cottonseed a local charge is made by the tap line for the haul to the junction.

This tap line has not recognized itself as a common carrier under the act to regulate commerce to the extent of filing an annual report with the Commission. Until it has complied with the provisions of the act and we are more fully informed with respect to its operations we shall hold that it has not shown that it may lawfully receive divisions out of the through rate on the traffic of its proprietors and others affiliated in its ownership and operation.