KIRKMAN, Marshall Monroe, author, born in Illinois, 10 July, 1842. Since 1856 he has been connected with the Chicago and Northwestern railroad, as accounting officer, local treasurer, and comptroller. He has published "Railway Expenditures" (2 vols., Chicago, 1877); "Railway Revenue, Accounts and Forms" (New York, 1877); " Hand-Book of Railway Expenditures" (1877); "Train and Station Service" (Chicago, 1879); "The Baggage, Parcel, and Mail Traffic" (1879); "The Track Accounts of Railroads" (1882); "Relation of Railroads to the People" (1885); " Railway Legislation" (1886): "The Freight Traffic Way-Bill" (1886); "Division of Railway Expenses and Earnings" (1886); "How to Collect Railway Revenue Without Loss" (1886); "Maintenance of Railways" (1886); " Paymaster's Manual" (1886); and "The Handling of Railway Supplies" (1887).