CONTENTS

• Introduction
• Organization Structure (RB, Zonal, Division, Stores)
• Functions and Objectives of Stores department
• Purchasing Agencies
• Inspection Agencies of Materials
• Classification of Stores
• Inventory control
• Proper custody and maintenance of stores
• Purchasing procedure
• Indents, pl no, P.O
• Duties of store custodian
• Scrap disposal
• Store inspections
• Chalans, Adjustmemo, gate pass
 Stores
• A quantity or supply of something(material)
kept for use as needed( in future).
• Stores Department are also called as Material
Management Deparment.
ORGANISATION STRUCTURE at RB
Organisation Structure at Zonal
Organisation Structure at Division
Organisation Structure at Stores Depot
 Functions of Store department
• Planning for materials : for assessing the quantity
of the material required for day to day activities of
various departments and funds availability for
purchase/procurement and selecting the right
source for supply.
• Procurement/purchasing : This includes
purchase/procuring of materials of required quality
and quantity at reasonable prices,for manufacturing
process or consumption for maintenance and repair
work.
 Functions of Store department
(contd)
• Warehousing (Store-keeping):This includes
stocking of adequate raw materials in the
wards at proper places, their handling, issuing
on demand by indenters and maintaining
proper records. warehousing are to be made
not only for raw materials, spares and
consumables but for finished products and
partly processed materials as well.
 Functions of Store department
(contd)
• Inventory control : Involves designing and
following policies, which will minimize sum
total of various costs (the inventory carrying
cost and ordering costs) related to materials in
an organisation. Inventory control calls for
right quantity, right quality, at right price from
right source, at right place, at right time.
 Functions of Store department
(contd)
• Surplus / Obsolete / Scrap Disposal: During the
process of manufacturing, production, track
renewals and gauge conversion etc. large quantities
of scrap, collection and disposal of materials
takes place ,hence the scarped materials the should
be properly realized to revenue
• Distribution of stores:- This includes timely dispatch
and distribution of materials to various users by
adopting quick and right mode of transportation.
 Functions of Store department
(contd)
Cost Reduction :- As already explained,
Materials Management Department can
contribute a lot on cost reduction. Some of
the techniques used for this purpose are ;
1) Variety Reduction
2) Standardization
3) Value Analysis
4) Forecasting.
Objectives of Materials Management Department
(i) Ascertaining the needs of various departments in the matter of Stores and
materials.
(ii) Preparing a correct estimate of the quantities of stores to be purchased or
manufactured in Railway workshops each year.
(iii) Obtaining stores of the desired quality at competitive prices.
(iv) Ensuring supply of stores in the required quantity in the most efficient,
economical and expeditious manner.
(v) Maintaining an economic level of investment in inventories.
(vi) Receipt, inspection, stocking and distribution of stores to the various
consuming points as and when required.
(vii) Identifying and arranging disposal of scrap and other obsolete material
within the shortest possible time to the best advantage of the Railway.
(viii) Developing ancillary industries and indigenous sources of supply to
replace imports and
(ix) Maintaining a constant touch with the market to ensure steady flow of
material.
 Works of Store department
The work in a Stores depot consists of –
1. Receipt and inspection of stores
2. Storage and issue of materials
3. Dispatch of materials
4. Disposal of surplus stores and scrap materials.
 PURCHASE AGENCIES OF STORES
Railway Board : Approximately 47% of all stores will purchase by Railway
Board only.
And usually those are :
a)Complete rolling stock (Locomotives, carriages, wheels , Tyres & Axles etc)
b)Coal , petroleum products including oils and Lubricants
c)Rails, Fish plates, Points and crossings.
d)All kinds of sleepers.
e)Track Machines (Track laying, renewal machines, Track maintenance
machines)
f)Certain signaling systems.
g)Certain Rly Electrification items. Etc.
h) items costing more than 50 crores per item (where the purchase is
beyond the competence of GM)
 PURCHASE AGENCIES OF STORES
• DGS&D (The Directorate General of supplies and disposals):
It is a central purchase organization of Government of India .For
many general items DG S&D is in a position to fulfill the
requirements of all Government Departments and purchase the
items at much economical prices.
Approximately 9% to 10% of total purchase will be done through
DGS&D. Eg.Tyres,Tubes, Cells etc. know the name changed as
GEM( Government e-marketplace )

• Rly. Administration: PCOS is authorized to make purchases of all

materials except those which are procured by the Rly. Board or
DGS&D. All types of cables
 INSPECTING AGENCIES
The following are the agencies for inspecting the materials obtained through Rly.
Board, DG S&D, Rly. Administration etc.
 1. Inspection by RITES (Rail India technical and economical services)
 2. Inspection wings of DGS&D i.e.Director of inspection(DIO)or
Director of metallurgical inspection (D.I.Met).

 3. RDSO (Research, Design and standards organization).

 4. Forest office in the case of timber.
 5. Foreign stores – stores adviser/ London/ and Japan.
6.Consignee inspection is preferred:
1. Materials costing less than RS.20.000/-
2. Supplies are very close to consignee
3. Where experts are not required
 The following critical items will be inspected
by RDSO
• All types of signaling relays.
• Block instruments.
• Axle counter equipment.
• Signal machines.
• Point machines.
• Voltage stabilizers and other power supply equipment's.
• Inverters.
• Integrated power supply system for signaling installations (IPS).
• Ferro –resonant type regulators.
• Electrical point contactor units. etc.
 Classification stores
Stores in Indian railways are broadly classified as
two types.
STOCK ITEMS:The stock items are those items
for which there is a regular demand, regular drawl
or consumption and there is a regular recoupment.
NON STOCK ITEMS :These items are required
occasionally and not on regular basis.
These items are purchased as and when required
to meet specific demands and are called “Non-
stock items”.
 Classification of STOCK Items
• Ordinary Stores:    These are items of stores for which there is a regular
turnover caused by a constant demand and which are stocked by the
Stores department in its depots.
• Emergency Stores:    These are items of stores which ordinarily do not
wear out or require renewal but are not readily obtainable are kept in
stock to meet any emergency due to breakage or unanticipated
deterioration of such items. These are generally components of imported
machines and rolling stock.
• Special Stores: The items of stores required for works and other special
purposes i.e. other than for ‘operation’ or ‘ordinary maintenance and
repairs’ are called "Special Stores”. Generally such items are dispatched
directly to the users without being stocked in a stores depot.
 Classification of STOCK Items
– custody stores: purchased for special works & charged to
the works, left in the custody of stores depot, numerical
records important. items for construction of rolling Stock
– inactive stores: items which have no issues for last 12
months, and stocks exists are called inactive or non-
moving items.
– imprest stores: maintenance units like running sheds, c&w
sheds needs a number of items, including consumables
like oils/greases, for repeated use. items are normally
charged off to final head of account. sanction of imprest
normally 2/3 months’ requirement. recoup every month,
s-1830.
 Classification of STOCK Items
Surplus Stores: These are of two kinds-
Moveable surplus: Stores, which have not been issued
to any user for past 24 months or more, but it may
anticipated by user near feature are Movable surplus.
Dead surplus:- Stores, which have not been issued to
any user for past 24 months or more and no use is
anticipated on any railway in coming 24 months the
items are classified as Dead Surplus which are to be
disposed off.
 Inventory Control
• Inventory :
In management parlance, it is defined as an idle
resource having economic value.
    In Railways, it is all materials which are kept in
stock to meet the day to day needs of train
operations, workshops, machinery  and plant .
    The term Inventory includes raw material
stores, spare parts and the value of unfinished jobs
(termed as work in progress) in Railway Workshops
 Necessity of Inventory Control
        In Inventory Management, two costs are involved
        (i) Ordering Cost which is the cost incurred in placing an order which
includes all overheads including infrastructure, salary, stationary,
advertising, receipt and inspection costs.   
            (ii) Inventory Carrying Cost which incurred cost of storage,
preservation, obsolescence, losses,---- and stock verification.
•     Effective Inventory Management is where the ordering cost and
inventory carrying cost are minimal.
•         Railways have to pay a dividend to General Revenue (Govt. of India)
on the inventory held by Railways, Hence Inventory control is necessary.
•         Efficient Inventory Management requires lowest stock level with
highest service level.
 Methods of Inventory Control.
• ABC analysis
• In Railways, all high consumption value items which represent
70% of total annual usage value, will be classified as "A"
category
• items which represent further 20% of total usage value will be
classified as "B" category and
• all remaining items representing 10% of consumable value as
'C' category
• A-B-C Classification is on the basis of consumption value of an
item and does not give any importance to the criticality of the
item and therefore, only A-B-C Classification is not adequate
 Methods of Inventory Control
• VED Analysis: Classification done on the basis of
criticality of the item is known as V-E-D, where the
items are classified as Vital, Essential and Desirable.
• Vital items are those items, which are very critical for
the operations and do not permit any corrective time.
• Essential items are comparatively less critical and work
without them can be managed for a few days.
• All remaining items are known as Desirable items.
 Other methods
Standard Tools for Inventory control:
• By selective management (ABC/VED/XYZ /SOS/FSN etc),
• Management by exceptions (out of stock, inactive, surplus
etc.),
• Designing appropriate recoupment policies,
• Rationalisation /Standardisation,
• Value analysis,
• Codification and computerization,
• Concept of classifying materials on market availability
(R,N, D) for buffer stocks.
 PROPER CUSTODY AND MAINTAINCE OF STORES
1. All materials shall be kept clean and free from dust.
2. Stores enclosures shall be provided with whether proof protection where
necessary.
3. Materials shall be kept properly stored and neatly stacked
4. Parts and small items of materials shall be kept in properly labeled bins or on
shelves.
5. Bags of cement shall not be stored in too large quantity for more periods.
Bags shall be rotated first come first issue basis.
6. Inflammable materials such as oils, spirits, petrol etc., shall be stored
separately away from cotton waste, stationary and furniture.
7. Cables should be stored properly without damage to the cable drum as for as
practicable. When a length of cable is cut off, the exposed end shall be
effectively sealed.
8. Paints shall be stored in a cool dry place away from flame or naked light. All
containers shall be kept tightly closed.
9. Signaling relays shall be kept at proper place. While transporting keep in
thermo Cole boxes to avoid damage.
 PURCHASING PROCEDURE
1. Section In-charge submits proposals with budgetary quotation.
2. Head of the department approves the proposals.
3. Approved proposals are sent to accounts for finance
concurrence.
4. Financial concurrence is obtained.
5. Detailed estimate is prepared for the materials.
6. Indent is sent with detailed estimate to CoS and accounts.
7. Accounts will vet the estimate.
8. After vetting CoS floats tenders.
 PURCHASING PROCEDURE

8. Quotations are received with EMD.

9. Least quoted tender is accepted.
10.Sent to the consignee for suitability certification.
11.P.O, LoA is issued to the accepted agency.
12.SD & Bank guarantee is done by the agency.
13.Agreement is executed.
 PURCHASING PROCEDURE
15.Agency supplies the materials as per P.O.
16.RDSO certification if any is to be drawn by the agency.
17.Completion certificate is drawn from the consignee.
18.Agency claims the bill for payment with NEFT details.
19.Bill is sent to CoS for clearance.

20.CoS approves for the payment.

21.Accounts department clears the payment through NEFT.
Requisitioning and Distribution of Stores
• All issues from a Stores depot are made on written
requisitions on the prescribed form by the indenter. These
should be signed by a gazetted officer except imprest
schedules. There are following types of forms in use:-
• (1) Recoupment schedule for imprest stores (Form No. S
-1830)
• (2) Combined requisition and issue note (Form No. S-
1313)-Stock items
• (3) Separate requisition form (Form No. S - 1302)-Non
stock items
 Stock item
• The following instructions shall be observed while
preparing requisitions :-
1. Separate requisition shall be prepared for each item of
material. Stocked item- Form No: S1313- 6 Copies to be
prepared.
• Distribution is as follows:-
1 st copy – Accounts (EDP)
2nd copy – Depot
3rd copy – Indenter
4th copy – Receipt
5th copy – Bill/ stores office
6th copy – Block/ Office copy
 NON STOCK ITEMS
• Non stock item- Form No: S1302- 2 copies if value is below
Rs.50,000/-
3 copies if value is above Rs.50.000/- finance Vetting is
required.
• Both the copies are to send to Accounts. After vetting,
Accounts will keep one copy and send one back to indenter.
• Signing Authority
• JS- upto 25000, SS- above 25000 and upto 2 lakhs
• JAG/SG- above 2 Lakhs upto 15 lakhs, SAG- above 15 and
upto 45 lakhs, HAG –above 45 lakhs.
 Points to be observed while placing
requisition:
• (a)It is very necessary that an indenter when he wants to indent materials
refers to the standard nomenclature list and or list of Stock items to
ascertain if any of the stock items can possibly be used to serve his
purpose.
• (b) Give correct code no.
• (c) Give correct description
• (d) Give correct specification /drg. with latest amendments, if any
• (e) Give correct quantity in unit of accountal as shown in nomenclature list.
• (f) Give correct Head of Account chargeable
• (g) Confirm availability of funds (Duly noting the same in Liability register)
and finance vetting wherever necessary.
• (h) Give correct details of the consignee (who is to physically receive the
material) and consignee code number.
 DESCRIPTION OF ITEM
• END USE OF ITEM:-Purpose for which the item is used.
• MENTION MAKERS NAME:- If available give the makers
name.
• SPECIFICATION FOR DRAWING:- Reference, Standard
specification, and drawing if any may be mentioned against
each description.
• THE UNIT:-
• 01= Numbers.
• 02 = Pair.,
• 03 = Set, 13 = Kgs, 14 = Quintal,15 = Metric tonne, 22 =
Litres, etc.
• Eight digit PL number:- Consisting of Main Group, Sub
Group, Serial number and Check list.
 Material Code (P.L. No.)
• In order to recognise every item distinctly,
each item appearing in the nomenclature
book has been allotted a code number, which
is also known as Price List number. These
numbers enable unique identification of stock
items and as a result of extensive
standardisation all over the Railways
• Each stock item will have a unique PL number.
 PL. NO
• Eight digit coding of PL numbers (Semi
Significant System):
** ** *** *
A B C D
MAIN GROUP SUB GROUP SERIAL No. CHECK-DIGIT
 PL.NO
A-Main Group : Type of Equipment: 00-09 Steam
Locos, 10-19 Diesel Locos, 20-29 Electric Locos, 30-
39 C&W items. (Total 76 Groups)
B-Sub Group: Basically major assemblies, form sub
groups. Brake fittings, Power Pack, Bogie items etc.
C-Serial number: Serial of item in the assembly. This
number by itself does not give clear idea of the
item.
D-Check Digit: Important to check the correctness of
the PL No./ (Modulus 11, Ex: 38 981580, TRB; 30851116).
 PURCHASE ORDER
• Purchase order is a order in paper given to the
contractor by Railway Administration to supply
the material in a given time .
• Purchase orders valuing more than Rs. 4.0
lakhs are pre-checked by finance to avoid any
mistakes. After numbering, the purchase order
is dispatched to suppliers by registered post
A.D.
PROPRIETARY ARTICLE CERTIFICATE (PAC)

 In some cases if, there is only one supplier for the

said materials.
 Open tender is not possible or not feasible.
 Single tender system is followed.
 In this case HoD will issue the PAC
 Then COS will place single tender, to the said agency.
 PAC
• While procuring any item under PAC, full details of the item
along with suppliers address to be given. Material can be
procured under PAC if,
i) No other make / brand is suitable.
ii) There is only one firm, which is manufacturing or stocking
the item.
iii) A similar item is not manufacturing/ sold by other firm.
• Junior Scale- up to Rs. 75,000/-
• Senior Scale - up to Rs. 2 Lakhs/-
• JA.grade Officer- up to Rs. 15 lakhs/-
• SAG.grade Officer- up to Rs.25 lakhs/-
• Principle HOD – above 25 lakhs/-
Model SOP 2018
 DUTIES OF STORE CUSTODIAN
1. Indenting the required materials in advance
2. Receipt and inspection of stores
3. Storage and issue of materials
4. Keeping materials aside for emergency use
5. Disposal of scrap materials
6. Maintaining DMTR (daily maintenance transaction
register)
 SCRAP
• Scrap can be defined as the material, which
is no longer useful to the railways.

• Scrap also consists of arising of waste

materials from manufacturing, track renewals
and gauge conversion and repairing
processes such as turnings and borings,
sweepings , foundry dross, off cuts of
materials, waste papers, weeded out records,
used tickets, wooden pieces and saw dust
etc.
 SCRAP
• Ordinary scrap :
These are the items, which have regular demand as
raw material in the railway workshops such as cast
iron, non-ferrous materials which are used for
manufacturing various components of rolling stock.

• Surplus scrap :
These are items which are not required by the
railways for their own use and are invariably disposed
off by auction sale or other means. Even new or
second hand material that is usable, may come in this
category of scrap, if it is useless for the railways. All
surplus scrap is almost always ‘dead surplus’
 Disposal of SCRAP

•The scrap accumulated in scrap depots

are disposed off periodically by the
Stores department, by adopting any
one off the following methods:
(a) Public auction
(b) Tender Sales
(c) Direct Sales
(d) Sales to Employees
 Sources of scrap
•Railway Workshops
•Condemned Rolling stock such as
wagons, coaches, locomotives, boilers, etc.
•Scrap permanent way materials such as
released condemned rails and other P way.
•Inactive/surplus items being declared as
scrap.
 RETURNED STORES
a) All materials spare, secondhand, used
unserviceable, materials should be returned to
the stores depots (scrap depots).
b) The engineer returning stores to the scrap depot,
a form called as “Advice note" is to be prepared
separately for each class. Form No. is S 1539.
c) All ferrous and non-ferrous scrap collected from
the field should be sent to scrap depots
concerned.
d) Separate advice note should be prepared for
each class, second hand and scrap.
 DS-8
e) Advice note should be prepared in
6 copies, and disposed off as following:-
i) 1 st copy- Office copy for the SE\ SSE.
ii) 2 nd , 3 rd, 4 th copies – To be sent
to depots.
iii) 5 th copy – Accounts officer\ stores.
iv) 6 th copy – Sr DSTE\ DSTE.
 STORES INSPECTIONS

1. JE incharge monthly once

2. Incharge officer inspection - half yearly

3. Sr. DSTE inspection - once a year main stores only

4. Stock verifier - once in two years
5. Accounts department - once in three years

6. Vigilance department - random check

 STOCK VERIFICATION
• Stock verification is of two types :–
1.Departmental stock verification,
2.Accounts Department Stock Verification.
1.Departmental Stock Verification:- It is to be done by
the Depot Officer or the Departmental Officer to see
whether the up to date balance of an item in the ledgers
tallies with the actual physical stock a balance.
Departmental verification need only cover selected
items such as items of large annual consumption having
regular and frequent issues.
• If there be an excess of stock or deficiency in stock, the
official should prepare a Departmental Stock Verification
Sheet in Form S.1260.
 STOCK VERIFICATION
2. Accounts Department Stock Verification:-
• Accounts department has to verify stores in
the custody of the Depot and departmental
officer and subordinates to ensure that the
materials in numerical ledger tallies with
actual ground balance.
 STOCK VERIFICATION
• The stock Verifier should prepare in triplicate (by carbon
process) Stock sheets in Form (S. 1260) for all items of
stores, the verification of which has been completed
that day. The stock sheets should be prepared from the
date in the field book.
• The stock sheet so prepared will contain only the ground
balance. A Stock Verification Report has to be prepared
at the time of posting the priced ledger, in form S. 1260,
showing the book balance, the ground balance as per
the stock sheet and the excess shortage, if any.
 FREQUENCY OF STOCK VERIFICATION
Type of stores Frequency
1. Material at site works Ordinarily once in a Year
2. Stores with Imprest holder Once in 2 Years
3. All Tools and Plants Once in 3 Years
4. All materials in the Depot as under,
i) A item – All items having annual usage value
1.35 Lakhs or more Once in 6 Months
ii) B item – Annual usage value Rs. 20,000 – 1.25 Lakhs Once in a Year
iii) C item < Rs.20,000 Once in 2 Years
iv) D item –No issue in 12 Months and above Once in a Year
v) Misc items, stores in the custody of Inspector
entrusted with T& P etc Once in 3 Years
vi) Verification in- process inventory in all workshops and
productive units “
vii) Machinery and Plant “
 DAILY MATERIAL TRANSACTION REGISTER
(DMTR)
1. A daily material transaction register should be
maintained by each SSE maintaining stores on form
No. S&T/Dt.
2. It includes two major columns Receipts & Issues.
Under each column again sub columns such as
Date, description of material, Quantity, Ledger
reference and page Challan No\ Receipt note No
and Date, from whom received\ to whom issued,
for what work.
3. All receipts and issues of stores pending their
transfer to their appropriate ledgers shall be
entered in this register
 DMTR
4. Entries should be made daily and a line shall
be drawn across both pages under the last
entry of each date to prevent subsequent
entries to be made.
5. All transactions first shown in the DMTR.
6. The dates shall be same in both ledger and
DMTR.
7. The DMTR should be verified and signed by
the concerned SE\ SSE once in a week.
 STORES Maintenance
1. DMTR (Daily Material Transaction Register).
2. Receipt of materials should be checked with the actual materials.
3. The quality of materials should be checked as per the schedule.
4. No material should be issued without a challan.
5. Stores should not be opened after office hours. If it has to be
opened prior intimation to be given to controlling officer.
6. Records should be well maintained with up to date entries.
7. Any discrepancy, results in DAR action against the stores custodian.
 Do’s and Dont’s of stores
1. Don't issue materials without challan.
2. Don't open stores in after hours.
3. Don't keep private materials in the stores.
4. Don't use railway materials for personal use.
5. Don't hand over store room keys to unknown persons.
6. Do indent materials in advance.
7. Do maintain materials register with up to date entries.
8. Do enter the receipts/issues of materials regularly.
 LEDGERS AND REGISTERS
• DEAD STOCK REGISTER (TOOLS & PLANTS)
• REVENUE/STORE REGISTER
• RELEASED REGISTER
• STORES OBTAINED FOR SPECIAL WORKS
• CONSUMABLE STORES REGISTER (protective clothing)
• IMPREST STORES REGISTER.
• Books for reference
• Stationary & Forms
• DMTR (DBR & DBI)
 TYPES OF STORE CONTRACTS

 Rate Contracts - Pre approved rates and items

with the agency.
 Running Contracts - Pre agreed upon to supply
the said min. and max. quantity at specified rates.
 Fixed Quantity Contracts - rate and quantity is
declared at the time of tender itself.
 MATERIALS AT SITE
• Materials obtained for specific works should be kept
outside the accounts of any other category of stores. Such
stores should be separately requisitioned for by the
Executive Officers and arranged to be dispatched to the
sites of works.
• Materials other than petty consumable stores issued to a
work, the account of which is kept by sub-heads in the
Register of Works, if not consumed on, the work
immediately on receipt at the site work of should be
temporarily held at charge of a sub-head of work known
as the "Materials-at-site Account". 
 CHALLANS
• When material to be transfer from consignee depot to another
consignee depot that material along with a paper correspondence
takes place between this two parties these paper correspondence
known has challan
• Challan is machine number consisting 5 set of copies for one
transaction.
• After preparing the challan, the material sending depot in charge
sends the material and 4 set of challan copies to the consignee to
whom the material required with his staff.
• The receiving party should certify the 4 set challan and 2 set should
be return back sending party,1 copy is to sent to the office for
correspondence and the remaining one should kept for his
correspondence .
• Similarly y the sending party after receiving the certified copy , 1 copy
has to send to the office and the remaining one copy has to be attach
with the copy already he have.
 ADJUSTMENT MEMO(AM)
• All transactions concerning the issue of stores from stock, the
transfer of materials from one work to another and the
clearance of items of debits and credits placed under the
suspense heads come under AM.
• In carrying out adjustments the officer or
subordinate initiating an adjustment should fill an Adjustment
Memo ( from E-1461) as far as he is able to do so and forward
it to the Divisional Office for completion and further action.
• Reasons for the adjustment should invariably be recorded in
such sufficient detail as to establish clearly the correctness of
the necessity for adjustment.
 ANTICIPATED ANNUAL CONSUMPTION
(AAC)
• Material in Depots shall be based
on Anticipated Annual Consumption (AAC).
• AAC will guide for actual procurement of
material may be through a Central Agency
(DGS&D, Railway Board, Zonal level etc.)
• The forecast of Anticipated Annual
Consumption is best made by extracting
the average annual consumption for the last
three years.
 GATE PASS
• No material may be allowed to go outside the
gates unless specified on a Gate Pass or
Authority for Removal of Wagons. Gate
passes should be prepared in duplicate by the
depot staff for the material leaving Stores
premises.
 GATE PASS
Each Gate Pass (S. 1350) should show the
following particulars-
(1) The number of men, with their ticket numbers.
(2) The number of packages.
(3) The number and date of voucher on which
the material is sent.
(4) To whom sent and purpose for which sent.
(5) Whether Railway or Private Property.