'Glasgow Corporation Tramways', James Dalrymple, The Accountant, 4 March, 1905, 255-67
I presume that you wish me to look at this subject to-night purely from an accountant's point of view' I shall, conse,]uently, tmde:wour to ~ive you as clear an impression as possible of the history of the Corporation Tramways, and of its present Jinancial po,ition . It is "ell that you should ha,·e some J.~nowlcdgc of the tinancial ohli~ationc; oi the \'arious departments of the Corporation, a,; thc,;e at·e, year hy year, becoming more onerous. The business of the city is becom-
in~ so extensive that it is now almost impossible e,·cn for a member of the Co:r·•ration, who mav be de,·oting a ~;reat part of his time and thoul(ht tu the work, to ha\'e a thorough grasp of the business in all its dcparlJ:lCnts.