W. J. Ladd was comptroller of the CB&Q. His letters pertain to the actions of the Board of Directors in Boston on matters presented by C. E. Perkins, including salaries, contracts with other roads, and stock dividends. J. L. Lathrop was general auditor, and his letters are primarily handwritten financial statements of earnings and expenses.

W. J. Ladd was comptroller of the CB&Q. His letters pertain to the actions of the Board of Directors in Boston on matters presented by C. E. Perkins, including salaries, contracts with other roads, and stock dividends. J. L. Lathrop was general auditor, and his letters are primarily handwritten financial statements of earnings and expenses.

At this time, Merrill was general manager of the CB&Q. Letters concern management, operations, personnel issues, equipment, relations with other roads, contracts with vendors, rates, pooling, and passes.