IRREGULAR PRACTICES OF TAP LINES. It appears from the foregoing statements respecting the several tap lines described in this supplemental report, as well as from the statement of those described in the original report, that there are many respects in which the law and the rules and regulations of the Commission are not. observed by them. Although claiming to be common carriers, some of them did not file annual reports with the Commission until recently. The reports of others are so far from being complete that they can not be said to comply with the requirements of the act. Many of them also do not publish any local rates to apply on traffic received from or delivered to their trunk-line connections. Many of them carry passengers and less-than-carload shipments without charge at all;  others make a charge without the authority of published tariffs. We have already referred to the use made by controlling lumber companies of their tap lines under formal and informal agreements for trackage rights with and without charge, and all without any tariff authority. The Hours of Service law, the Safety Appliance act, and other acts imposing certain requirements on common carriers engaged in interstate commerce are not fully complied with in many cases and in others are wholly disregarded. There is a lack of attention also to our rules and regulations respecting the filing of tariffs and the keeping of accounts. In some cases our examiners have been refused full access to the books of tap lines. With respect to all these matters the law makes no exception in favor of any railroads that purport to be common carriers. While our conclusions in no instance have been based on the failure of a tap line to comply with our rules and regulations, we must give warning to all such companies that, purport to hold themselves out as common carriers that such irregularities must promptly be corrected.