Finance: Improving Business

That general business conditions throughout the country have experienced marked improvement in recent months is attested by the compilation of gross and net earnings of Class I roads for January last, published this week. The net operating revenue, amounting to 5.54 per cent of property valuation, is not sensational—last March the percentage touched 5.83. But the earnings of this January resulted from much larger gross receipts, although operating expenses had exceeded those of January, 1922, by more than 20 per cent. This increased expense has, of course, largely been occasioned by much needed...

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