1863, he entered the service of the Company as a clerk in the Military Transportation Office at Altoona, Pa., under the late Henry W. Gwinner. In 1864 the office was moved to Philadelphia. After the war was closed and accounts settled he was Corresponding Clerk and Cashier to the General Passenger Agent. In 1869 he was made Chief Clerk, Foreign Tickets, and in April, 1872, was appointed Assistant Auditor of Passenger Receipts, and on the retirement of Mr. Gwinner was promoted to the position of Auditor of Passenger Receipts. On October 12, 1881, he was appointed Assistant Comptroller, also retaining his former position. The Relief and Saving Fund Departments owe their success very largely to the instrumentality of Mr. Riebenack, as, in addition to his varied and perplexing duties as an accounting officer, he developed and brought into full execution the plans whereby both these departments have been of so much practical aid to the employees of the Pennsylvania Railroad Company and its allied lines. He is a member of the Advisory Committee of the Relief Department, by appointment of the Board of Directors; Chairman of Supervisory Committee, and also Chairman of Committee on Superannuation and Pension. The duties in connection with this latter committee are such as to have caused him to look into most of the railroad and other pension schemes in operation in all parts of the world. The Association of American Railway Accounting Officers, of which he was the honored President during the years 1889-90 and 1890-91, is indebted to him for its present standing, as in the formation of this Association he gave much time and attention to the development of the same, and bringing together the accounting officers of the various railroads of the country. One of the objects of the Association is to secure uniformity in railroad accounts, and Mr. Riebenack has been appointed chairman of a committee of three to confer with the statistician of the Interstate Commerce Commission with a view to placing all detailed accounts of railroad companies on the same basis. He was appointed by the President of the Pennsylvania Railroad Company, Mr. Roberts, as a member of the Building Committee in connection with the General Office at Broad Street Station, the duties of this committee being to locate and furnish the rooms in that magnificent building to accommodate the general

officers and their clerks. How well this has been carried out only requires a visit through that building. He is courteous in his manner and cool and deliberate in his undertakings, a practical accountant and respected by all who come in contact with him. He finds time from the busy cares of life to delve into literature, and is well versed on current events of the day, besides being the author of several pamphlets on practical railroad subjects.

The Auditor of Freight Receipts, Jefferson Justice, is in charge of all accounts relating to earnings from merchandise traffic, and was born in Newcastle, Pa., on February 14, 1840. He entered the service of the company as a clerk April 1, 1870; was appointed Special Agent of the Accounting Department February 1, 1872, and Assistant Auditor of Freight Receipts June 1, 1874. On May 1, 1890, he was appointed Auditor of Coal Freight Receipts, when the freight accounts were divided into merchandise and coal and coke, and on September 1, 1893, he was made Auditor of Freight Receipts, succeeding George M. Taylor, deceased. Mr. Justice's long service in the audit of freight accounts has made him thoroughly familiar with that branch of the business and he conducts the department in his charge with the greatest efficiency.

The Assistant Auditor of Passenger Receipts, Albert Jenks Gillingham, was born in Philadelphia August 23, 1847. He entered business life with Messrs. Peter Wright & Sons in June, 1865, where he remained until January 4, 1869, when he left to accept service with the Pennsylvania Railroad Company under Henry W. Gwinner, then General Passenger and Ticket Agent, and served in a subordinate capacity until the organization of the Auditor of Passenger Receipts office in April, 1872, when he was transferred to the traveling position of Special Agent, which gave him another phase of duties of a more varied character. After three years spent in this position he was made Chief Clerk of the office, from which position he was promoted on April 1, 1880, to the duties of Assistant Auditor of Passenger Receipts, which field of duty and responsibility he has filled with satisfaction.

The Auditor of Disbursements, Joseph D. Greene, is in charge of all disbursements of the Company except for interest on bonded obligations and other fixed charges and dividends, and was born at