MISSOURI & LOUISIANA RAILROAD. The entire capital stock of the Missouri & Louisiana Railroad Company, amounting to $150,000, is held by trustees for the Central Coal & Coke Company; and the two companies have the same officers. The tap line is composed of four separate properties, one in the state of Missouri and one in Arkansas, are operated as facilities of the coal mines of the proprietary company. Inasmuch as the record relates only to lumbering conditions, we shall confine our discussion of this tap line to the other two so-called divisions, which are situated in the state of Louisiana and are used as facilities in the lumbering operations of the proprietary company.

The track known as the Carson division connects with the Kansas City Southern at Carson, where the Central Coal & Coke Company, which we shall hereinafter refer to as the lumber company, has a mill. From that point it extends westward and northward for about 7 miles to a connection with the Santa Fe at Pujo. The line also extends eastward from Carson for about 3 miles to a connection with the Lake Charles & Northern. There is also a 4-mile branch extending from the main track to a connection with the Santa Fe at Hall City. The aggregate length of the tracks composing what is known as the Carson division is about 14 miles. They are not owned by the tap line, but are operated by it under a verbal arrangement with the Central Coal & Coke Company, which constructed the tracks and has retained title to the right of way. The tap line owns two locomotives, but no other equipment. The logging cars belong to the lumber company, which also owns one locomotive and uses one of the locomotives that is owned by the tap line. The switching of the logging cars in the woods is done by the lumber company, using the two locomotives already referred to, but the logs are hauled from the assembling track to the mill by the tap line, which enters up a charge for that service of $3 per car against the lumber company. The tap line switches the carloads of lumber from the mill for a. distance of less than 2,000 feet to the Kansas City Southern, or moves them nearly 4 miles to the Lake Charles & Northern, or 7 miles to the Santa Fe. The bulk of the traffic actually moves out over the Kansas City Southern, which makes an allowance out of the published rates of from a fraction of a cent to 3 cents per 100 pounds. Practically the same divisions are paid by the Lake Charles & Northern, but no allowances are accorded by the Santa Fe. The traffic on the Carson division for the year 1910 aggregated 269,991 tons, on which the allowances received from the trunk lines aggregated $14,390.10, while the charge entered up against the lumber company for the log haul amounted to $29,319. Apparently the logging trains are run on an irregular schedule. If there is any outside traffic it is insignificant, and the record does not indicate that any fares are collected from such passengers as may be carried on the engine.

The tap line in its relation to the proprietary lumber company and the traffic of this mill is purely a plant facility. For the movement of the lumber from the mill to the Kansas City Southern, if per-formed under the conditions referred to in our original report, the lumber company may receive nothing beyond a reasonable allowance under section 15.

The so-called Neame division connects with the Kansas City Southern at Neame, La., and runs westward for a distance of 5 miles to Rand. It is owned by the Central Coal & Coke Company, but is operated by the Missouri & Louisiana Railroad under a verbal arrangement. The lumber company itself operates several miles of logging spurs, moving the logs to the connection with the main stem from which they are taken to the mill at Neame by the tap line. Here again a charge of $3 per car is made against the lumber company for the log movement. The mill, however, is on the tracks of the Kansas City Southern, which spots the empty cars and removes them when loaded. An allowance of from a fraction of a cent to 3 cents per 100 pounds is made out of the published rates. The tap line owns two locomotives, one of which is used by the lumber company on the spurs, in addition to a locomotive which the lumber company itself owns. The only cars in service are logging cars, which are owned by the lumber company. The traffic on this section for the year 1910 aggregated 185,142 tons, on which the Kansas City Southern paid allowances amounting to $16,174.82, while the lumber company, for the hauling of the logs to the mill, was charged $17,148. There is no other mill or industry served by this track, and the record does not indicate the movement of any freight in which the proprietary company was not directly interested.

It is clear that this part of the tap line is purely a plant facility, and the allowances heretofore made by the Kansas City Southern have operated as a fraud upon the law. No allowances may be made in the future either to the lumber company or the tap line.