It increased the jurisdiction of the Commission by placing under the act express companies, sleeping-car companies and pipe lines for the transportation of oil.
Similarly in Europe they are often the property of the International Sleeping Car Company (Compagnie Internationale des Wagons-Lits), and the supplementary fares required from those who travel in them add materially to the cost of a journey.
In the United States the standard sleeping car has a central alley, and along the sides are two tiers of berths, arranged lengthwise with the car and screened off from the alley by curtains.
On the continent of Europe the typical sleeping car has transverse compartments with two berths, one placed above the other.
There are no special corporation taxes, but licence-charges are levied upon express and sleeping-car companies, and a tax is laid on the premiums of insurance companies.