This series consists of bound and unbound payroll accounts for employees on the line of the W&A. These accounts initially began as a payroll record of "Repairs of Road", evolved into a "Wood, Water and Timber Payroll" and eventually became a "Line of Road Payroll" or a general payroll for the employees on the line. The volumes are divided into two sections: individual claims on the left and allocation of expenses to the railroad's accounts on the right. Through the years the volumes changed in content but still retained the same general information. The earliest volume listed the: name of employee, specific number of days worked per month, overtime, regular time, rate of pay, amount due, date of payment, and signature of recipient. This volume also has a section titled "Negroes" which includes the time records of slaves who were rented to the railroad. Indicated is the number of days worked, days sick and days lost to runaways. Volume 2 did away with the specific days worked and instead substituted columns showing the amount of work the men did in cutting stringers, cross ties and wood, where it was delivered (mile post) and where inspected. Volume 3, and subsequent volumes, simply indicated: what work the men did, where they worked, amount of time worked, rate of pay, amount due, and signature. In these later volumes the accounting division was listed on the opposite page and divided into three major categories: Transportation, Motive Power and Maintenance of Way. The Transportation category listed amounts for: agents, clerks, conductors, laborers, watchmen, train hands, and stock killed. Motive Power listed amounts for: water, stations, wood purchased, wood cut, engineers, and firemen. Maintenance of Way listed supervisors, track raisers, laborers and cross ties. Minor columns to the left of this listed amounts for culverts, bridges, construction and prior accounts. One folder exists which contains an unbound listing "Line of Payroll" for October, November and December, 1870.