466 SIXTY-SIXTH CONGRESS. Sess. II. C11. 91. 1920. ¤****“’°"*¤°¤ *"'· wzayhs commonly called interilirbaqs, nin args not Federal control a e uneo terminationtereo,s excu ; m1A;1in::;$¤mé0& (2) Proper adjustments shall be made (a) in case any lines which ssms¤s·sys:gm. were, any portion of the period of Federal control, a art of the railroa or system of transporgasion of Ithe carrier; andp whose railway operating income was inclu e in suc income 0 the carrier for the test period, do not continue to be a part of such railroad or system of transportation during the entire guaranty eriod, and (b) d§‘&°“g§°‘,,g,;,,°;$; m_case of any lmes acquired by, leased to, or consolidated with, the rw- Erlroag qrtiysttgrir of trnlnspnlrtation of tithe carrietri at time since e_en o e perro an prior to e expira on o e guaranty period, for which separate operating returns to the Commission are not mutcmms 6 inhrespgplt liio toielontuo pcnrgion of the guaranty perind; P_m,_ " ere a no inc u e in operating e nses or maintedA1l·>v¤;•{_¤r, gz: nance of way and structures, or for maintenancexdicequipment, more mission. ’ than an amount fixed by the Commission. In fixing such amount the Commission shall so far as practicable apply the rule set forth in the pgoviso m paragraph (a) of section 5 of the "standard contract" tween the United States and_ the carriers (whether or not ·such contract has beon entered mg? with the carrier whose railway operating income is being compute ; ‘ $,§{°',0f‘,$*,}}‘§,§}g,;308, (4) There shall not be included any taxes paid under 'l‘itle I or II 1058-10% of the Revenue Act of 1917, or such portion of the taxes paid under 'iitile ]1tor the Iieveginn) Act if 1918 as biynthe tprms of such c are te as evi yan ctinamen ento Tit1eI0rII of the Revenue Act of 1917; and p,,°@§°,§} (5) The Commission shall require the elimination and restatement ¤1>10¤¤¤rs¢=- of the operating expenses and revenues (other than for maintenance of wag afn)d3t.ructuwr§, or maintenance of equ1pr(nent) hg the guaranty peno e ex necessary to correct an exclu e any disproportionate or unreasonable charge to such expenses or revenues for such period, or any charge to such expenses or revenues for such peripil which (nnder a proper system of accounting is attributable to 8110 er perio . Amonmt use as- _ (g) The Commission shall as soon as practicable after the expira- §‘g'§,§€,§’;°$°§,}g”{<,d,Q,€ tion of the guaranty period, ,ascertain and certify to the Secretary of um the Treasury tthemsevernll amounts llnlncegpry to magroh good the fore- Payment mam. in guaran y eac carr1er. e cretary o e su is hte:-ogy] authorized and directed thereupon to draw warrants in flier of eac sgnlnh carrier ugon the Treasury of the United States, for the A ,,sm, §?.‘L‘}§§2, °X§ L”m?}§$.t °%i°"? E? “°°°““§t' “’ “”°"£’;. g°°S S"? ppro . . S C10!} p8.y Su WD.IT$·I1 IS OPO y gplyhgrénawd out of any money in the Treasury not otherwise approgu·;<};;{;·=pjg;é§g (h) Upon application of any carrier to the Commission, asking msstamsasrgss. gg; thelgularanty period therefrtnlny bto advonced to it from e s c s ms no inexcesso ees imate amount necessary to make good the guaranty, as are necessanhy to enable it to meet its fixed charges and otperatrng expenses, e Commission may C t t I to the Siecretary of the Trgegsilnyi) the axtnount of, and times at ¤¤¤;¤ orrapsyrw c,suc avances an, a emae. Th Sec t f '°°°°°f ‘°°°“’"°°y the Treasury, on receipit of such certificate, is authorizgd andlgdiiieliztgd to make the advances in theamounts and at the times specified in the pertrficate, upon the execution by the carrier of a contract, secured hntsucli nninnerf ai the Secretorythmay determine, that upon final e ermma ion 0 _· e amount 0 e guara t `d d f ` section such carrier will repay to the Unxeii ggizlescan Or by thm hl h t h f _ y amounts w_ c _ 1 as received rom such advances in excess of the guaranty, with interest at the rate of ti per centum per annum from the time Apvrupriaexan. such excess was paid. There is ereby appropriated, out of any money in the Treasury not otherwise appropriated, a sum sufhcient tb enable
