Tickets sold on-the-train where branch line booking offices had shut, were attributed to the station where the conductor handed in the takings, not to the branch line that the train had run over. A gigantic fiddle.
I don't think that is strictly correct.
A system of revenue apportionment was used to "establish" the revenue from the branch. To take as an an example the Calne branch, it was naively thought that passengers would meekly make their way to the nearest still-open station (in that case Chippenham) and take the train from there. So the only income that was taken into account was for the element of any journeys puely within the Calne to Chippenham section, and all revenue for onward destinations (eg Bath Bristol London wherever) ws counted as main line income that would still be received. Daft in the extreme with the benefit of hindsight, and indeed daft in the extreme back then, but that was what was done.
I would imagine that a similar situation existed Ilfracombe to Barnstaple, with fares for the portions of journeys beyond Barnstaple being counted as retained income.
When closures were proposed, resultant Public Enquiries would fail to take into account costs such as the increased traffic congestion on the roads, or indeed the unsuitability of the roads to take extra traffic.
This was not within the terms of reference for the hearings, which were only allowed to examine cases of hardship, a term that was never really satisfactorily defined at the time. It is actually not the case that the suitability of roads was not taken into account - the unsuitability of roads in the areas to take additional traffic saved the rump IOW line Ryde to Shanklin, St Erth to St Ives and Maiden Newton to Bridport (although that one did succumb some 12 years later). And these are just the ones I know about - there will be others in other parts of the
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