author
Created as a government publishing body during World War I, this name belongs to the finance division of the United States Railroad Administration rather than to an individual writer. Its books reflect the practical, highly organized world of federally managed railroads, with a focus on accounting, supplies, and standard procedures.

by United States. Railroad administration. Division of finance
The Division of Finance was part of the United States Railroad Administration (USRA), the federal agency that took control of much of the nation's rail system during World War I, from 1917 to 1920. Works credited to this name were produced in an official capacity, so they read less like personal authorship and more like carefully prepared administrative guidance.
Project Gutenberg lists United States. Railroad administration. Division of finance as the credited author for multiple public-domain works, including Material Classification. That fits the division's role: producing manuals and reference material to help railroads under federal control handle purchasing, recordkeeping, and financial organization in a consistent way.
Because this is an institutional author, there is no single personal life story or portrait to attach to the name. What stands out instead is the historical setting: these publications come from a brief but important period when the federal government tried to bring order and efficiency to a vast railroad network during wartime.