POPLAR BLUFF & DAN RIVER RAILWAY. The Poplar Bluff & Dan River Railway Company was organized in February, 1906, with a capital stock of $50,000, practically all of which is owned by Mr. H. I. Ruth, its president, who is also president and treasurer of the Hargrove-Ruth Lumber Company. The two companies are identical in interest; and the mill, timber, and railroad were acquired by the present owners at a receiver's sale. Moreover, the tap line previous to its incorporation was privately operated by the lumber company as a facility of the mill.

The track connects with the Iron Mountain at Poplar Bluff, Mo., and extends for a distance of 22 miles southward to Ruthville. The tap line has 2 locomotives, and 6 cars, not equipped with safety appliances. Practically the entire tonnage is supplied by the proprietary company, the only exception being a few stave bolts and ties shipped by small producers. The tap line owns the logging spurs and per-forms all service necessary in delivering the logs to the mill, setting up a charge of $1 per 1,000 feet against the lumber company. The lumber is loaded at the mill into cars standing on the tracks of the Iron Mountain. The tap line receives, however, a division of 4 cents per 100 pounds out of the joint rates, which includes an arbitrary of 2 cents per 100 pounds added to the rates in effect from. the junction point.

On June 30, 1910, the tap line had a surplus of $19,000, the revenues for the year ending on that date having exceeded the expenses by nearly $10,000. It does not file annual reports with the Commission.

It is frankly stated by counsel on the record that the methods and practices of the Poplar Bluff' & Dan River have been irregular; and his client voluntarily announced a willingness to relinquish all claim to receiving divisions as a common carrier. In fact, the witness, until required by the Commission to do so, refused to testify on the ground of self-incrimination. We hold that no allowance out of the rate may lawfully be made in this case.