Page:Hine (1904) Letters from an old railway official.djvu/33

 section. You can never get beyond watching the company’s dollars and cents any more than a successful musician can omit practice. Some officials think that the way to examine a payroll or a voucher is to see that all the extensions are accurately made, that the columns are correctly added. This mechanical clerical work is about the last thing an official should have to do. He should know how, but his examination should be from a different viewpoint. Primarily he must look to see if the company is getting value received for money expended. He must know that the rolls and vouchers are honestly made up, that agreements involved, if any, are carried out to the letter. The agreements may not be to his personal liking, may not accord with his ideas of justice, but the responsibility for that part is his superior’s, not his own. There is a proper channel for him to follow in attempting to protect the company’s interests, but that channel is not the one of a petty ruling on a minor question involved in a voucher or a payroll. Overtime, for example, is not a spook but a business proposition. If earned according to the schedule it should be allowed unhesitatingly. Before you jack up a