Accrington on Rails - The Tramways: A Complete History - Robert Kenyon

the actual cost of each year. This interpretation was confirmed in the notes made at the time by several members of the Sub-Committee. MEMORANDUM Remembering the meeting of the two Sub-Committees held in April to discuss the new basis for the service provided by Accrington Corporation to Haslingden Corporation, ‘Up to that time the charge against Haslingden Corporation was fixed at a flat rate of 4⅛ pence per car mile run within the boundaries of Haslingden. For that meeting an analysis of the accounts for the year 1915/16 was prepared, showing in particular the items of cost common to the whole tramway service. This was in order to ascertain the ‘actual’ cost per car mile of the service provided to Haslingden. Three decisions were arrived at as follows - (1) Haslingden Corporation agreed to pay an increased charge of ½ penny per car mile during the year 1917/18 (4⅝d), and the resulting charge was £2,853 – 17s – 11d as shown in the recently published accounts. (2) That for this current year this charge would be based on the ‘actual’ cost to Accrington Corporation under the fourteen headings of expenditure as shown in the schedule attached to these accounts. (3) That there should be subtracted from this expenditure the ‘actual’ cost to Haslingden Corporation under six of the headings of expenditure shown in the schedule. The figures shown are for 1916/17 only and are for the sole purpose of illustration, because as indicated previously, the figures upon which the final charge will be made for 1917/18 in respect of the mileage for that year will be the ‘actual’ cost during the current financial year. The statement showing the figures up to a total of £14,181 – 3s – 3d were sent to Haslingden Corporation, and have been returned with their figures making up to a total of £429 – 5s – 2d added to the above total and not deducted from it! This course has been taken on the grounds that they are ‘common’ charges and are accompanied by a request that from the resulting mileage charge for the year, they should have a refund of £429 – 5s – 2d. Upon this formula, which was discussed at length with the Borough Treasurer of Haslingden at length today, I your Borough Treasurer now requests a decision from you the Committee. The figures necessary for this calculation are as follows - Section Car miles run in 1916/17 Clayton 126,244 Baxenden 133,800 Burnley Road 42,848 Church* 53,778 Oswaldtwistle 163,884 Sub-total 520,554 Mileage run in Haslingden 148,094 TOTAL 668,648 Less Blackburn mileage 53,778 TOTAL 614,870 (*run by Blackburn cars up to January 31 st , 1917) Receipts = £14,349 – 9s – 5d, divided by 614,870 = 5·6d The Haslingden mileage 148,094 x 5·6d per car mile = £3,455 – 10s – 6d, less common charges incurred by Haslingden @ £429 – 5s – 2d = £3,026 – 5s – 4d, which is that net charge against Haslingden Corporation. The above is the formula suggested by Haslingden Corporation and this compares to the alternative method as follows; - Let the common charges of Haslingden be treated by way of a

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