author
This government publishing credit points to a federal office rather than a single writer, reflecting the financial and administrative work of the United States Railroad Administration during the World War I era.

by United States. Railroad administration. Division of finance
The United States Railroad Administration, Division of Finance was an office within the federal agency that operated the nation’s railroads during World War I. Publications issued under this name were typically official reports, financial statements, or administrative documents prepared as part of the government’s management of the rail system, rather than works by an individual author.
Because this is a corporate government author, biographical details are limited in the usual personal sense. For a library listing, it is best understood as an institutional author tied to the temporary federal control of U.S. railroads from 1917 to 1920, when the government centralized railroad operations to support the war effort and oversee finance, accounting, and related policy work.