This series consists of railroad returns and earnings and expense statements filed annually with the State Auditor by railroads operating in Ala. Each return lists the length and value of the line operating in the state and further breaks it down into the length and value of the line located in county domain in addition to city or town domain. The value of the railroad's rolling stock and total value of the company are also included. The statement of earnings and expenses lists income and disbursements by several general categories and also lists the total earnings of the railroad per mile of track. These forms are signed and notarized. From 1868-1875 the office was known as the Auditor.