On the outbreak of war in 1914, a ‘Railway Executive Committee’, consisting of the General Managers of the principal railway companies, was set up by the Government to take over control of the railways. In this way the railways were mobilized for war purposes; troops, munitions, and other war materials were carried free of cost to the Government; railway repairs and maintenance were cut down to the minimum; and a great deal of railway material was sent overseas to the war areas. A certain amount of reorganization was also effected, such as the introduction of common user of rolling stock or interavailability of tickets between certain common points. In return for the services rendered by the railway companies, the Government agreed to compensate them after the war for loss of revenue and for repairs and renewals postponed during the period of control. Thus to the credit of the railways, it can be said that they made no excess profits out of their country’s need.