On September 1st, 1900, the Board of Tax Commissioners appointed

Professor Mortimer E. Cooley Appraiser of Properties. Immediately

thereafter the general organization was mapped out along the following

lines of division of labor and responsibility:

_1.—Administration._—All matters of general policy in regard to the

conduct of the work, all matters relating to negotiations and

conferences with officials of corporations, all transactions with the

State Tax Commission, the Governor, or the Board of State Auditors, and

the entire direction of all relations with the public through newspapers

and other channels, were retained by the appraiser, who was the final

arbiter on all matters referred to him regarding the details of the

work.

_2.—Civil Engineering._—The appraisal of all property which in the

course of construction would fall under the supervision of the civil

engineering department of a road, including land, roadway, bridges, and

structures, was in charge of the writer.

_3.—Mechanical Engineering._—The appraisal of all motive power, rolling

stock, and property which in the course of construction would fall under

the supervision of the mechanical engineer, including power and electric

plants, shop tools and machinery, water stations, etc., was in charge of

Mr. Theodore H. Hinchman, Jr., of Detroit, Mich.

In the matter of the final assembling of figures, computation of

percentage values, and compilation of final results, Mr. Hinchman and

the writer worked together with joint general supervision.

_4.—Telegraphs._—The inspection and appraisal of all telegraph

properties was under charge of Mr. William S. Conant, of Detroit, Mich.

_5.—Telephones._—The appraisal of all telephone properties was directed

by Mr. William J. Rice, of New York.

_6.—Vessel Properties._—All vessels belonging to companies whose

property was involved by the appraisal were inspected and appraised by

Herbert C. Sadler, Professor of Naval Architecture and Marine

Engineering at the University of Michigan.

In the following narrative, no special mention is made of the work

executed under the direction of Messrs. Conant, Rice, and Sadler,

because they really had charge of independent appraisals which were

conducted on lines similar to those adopted in the railroad appraisal,

and their methods were not different from those of the latter; hence any

description of their work would be in a large measure repetition. This

omission is in no wise to be construed as any reflection on the

importance or high character of their work.

The organization as just outlined, while necessarily touching and

overlapping at points, was generally defined so clearly that there was

no duplication of work. Each head of department was responsible for the

work of his special division, and directed the laying out and execution

of the work done by his men.

The first task, after deciding on the general organization, was to

determine the general methods to be adopted and the manner of getting

the necessary detailed information. The magnitude of the work was

appalling. There were seventy-eight different incorporated companies,

owning some 10,000 miles of railroad, scattered over 54,000 sq. miles of

territory. In addition, there were a number of small unincorporated

railroads, telegraph, telephone, plank road, and other corporations,

many of which had no records, no complete inventory, and no department

organized so that the information could be readily secured. It was

determined:

(1) To make or secure a complete detailed inventory of every

piece or parcel of property belonging to each company;

(2) To examine each separate thing, place on it an estimate of

cost of reproduction and depreciation;

(3) To prepare, as a basis for the final figure of value,

an estimate of the present value, being the cost of

reproduction less the depreciation.

Having determined on a detailed physical inventory and appraisal, the

next step was to outline the work so as to secure absolute uniformity.

The difficulties which confronted the appraiser at this period were

many, chief among which were:

(a) _Lack of Complete Understanding on the Part of the State

Officials._—The Governor and Board of Tax Commissioners rendered every

possible assistance, but the Board of State Auditors was not at first

fully committed to the work, and the uncertainty as to whether or not

bills would be paid, delayed seriously the employment of men and the

full commencement of work for 3 or 4 weeks after the first organization

was made.

(b) _The Attitude of the Railroad Corporation Managers._—While this was

not actively hostile, it was a serious cause of delay, as they could not

foresee what effect the work might have on the interests in their

charge, and, while not refusing access to their records, they delayed

and held back information; in fact, a long time elapsed before all the

companies opened their records to the appraiser and his staff.

(c) _The Confused Condition of the Records._ Many small corporations had

absolutely nothing in the way of records of buildings, bridges, land, or

other properties. Others had very complete records in certain

departments and very imperfect ones in others; still others had records

which had every appearance of being complete, but they were not

up-to-date.

Facing an appraisal of this magnitude, with a time limit of only 4

months for the entire work, with delays at the outset which seriously

hampered the organization for 2 or 3 weeks, the appraiser was compelled

to occupy this time in preparing the blank forms to be used on the work,

and in conducting correspondence with the men who were to make up the

working force, investigating their references, etc.

The blank forms, Figs. 1 to 10, were the result of a series of

conferences between the members of the staff. By this time it was quite

evident that no great amount of help could be hoped for from the

corporations. Had it been possible to secure access to the records of

such railroad companies as the Michigan Central or the Lake Shore and

Michigan Southern before the final drafts of the forms were prepared,

the writer believes that several might have been simplified and many

improvements could have been made. However, this was not possible, and

the forms were prepared and printed before access to any railroad office

had been granted.

[Illustration: FIG. 1.]

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T. C. Form R.R.9 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad ALIGNMENT AND PROFILE IN _________________│

│Date ______ MICHIGAN _Field Inspector_│

╒══════════╤═════════════════════════════════════════════════

│DIVISIONS │ ALIGNMENT

│ OF ROAD │

├─────┬────┼──────┬──────┬─────────┬───────┬─────────┬───────

│FROM │ TO │Length│Number│Aggregate│Number │ Total │What is

│ │ │Miles │ of │Length of│ of │Curvature│Degree

│ │ │ │Curves│ Curved │Curves │ over 3 │ of

│ │ │ │ │ Line │over 3 │ Degrees │Maximum

│ │ │ │ │ Miles │Degrees│ │Curves

│ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │

├─────┼────┼──────┼──────┼─────────┼───────┼─────────┼───────

│ │ │ │ │ │ │ │

├─────┼────┼──────┼──────┼─────────┼───────┼─────────┼───────

│ │ │ │ │ │ │ │

╤════════════════════════════════════════════════╕

│ PROFILE │

│ │

┼─────────┬───────┬────────┬──────┬──────┬───────┤

│Aggregate│Sum of │ Sum of │Number│Number│What is│

│Length of│Ascents│Descents│ of │ of │ rate │

│ Level │ Feet │ Feet │Miles │Miles │ Your │

│ Grades │ │ │Grade │Grade │Maximum│

│ │ │ │ 0.4% │ Over │Grades │

│ │ │ │to 1% │ 1% │ and │

│ │ │ │ │ │ what │

│ │ │ │ │ │ their │

│ │ │ │ │ │length │

│ │ │ │ │ │ Miles │

┼─────────┼───────┼────────┼──────┼──────┼───────┤

│ │ │ │ │ │ │

┼─────────┼───────┼────────┼──────┼──────┼───────┤

│ │ │ │ │ │ │

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T. C. Form R.R.4 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad RIGHT OF WAY AND REAL ESTATE _________________│

│Date ______ _Field Inspector_│

│IN FILLING OUT STATEMENT KINDLY SEPARATE LANDS AND RIGHT OF WAY BY │

│COUNTIES AS FAR AS POSSIBLE │

╒══════╤════════╤═══════════════════════════════════╤═══════╤═══════

│COUNTY│Trackage│ WIDTH OF RIGHT OF WAY IN FEET │ Total │ Total

│ │ Right │ │Acreage│Acreage

│ │ only │ │ of │ Lands

│ │ Miles │ │ Right │ own'd

│ │ │ │of Way │ by

│ │ │ │ │Company

│ │ │ │ │ other

│ │ │ │ │ than

│ │ │ │ │ Right

│ │ │ │ │of Way

├──────┼────────┼─────┬─────┬─────┬─────┬─────┬─────┼───────┼───────

│ │ │Less │40 to│60 to│70 to│ 100 │Over │ │

│ │ │than │ 60 │ 70 │ 99 │Miles│ 100 │ │

│ │ │ 40 │Miles│Miles│Miles│ │Miles│ │

│ │ │Miles│ │ │ │ │ │ │

├──────┼────────┼─────┼─────┼─────┼─────┼─────┼─────┼───────┼───────

│ │ │ │ │ │ │ │ │ │

├──────┼────────┼─────┼─────┼─────┼─────┼─────┼─────┼───────┼───────

│ │ │ │ │ │ │ │ │ │

╤══════╤═╕

│TOTAL │ │

│ REAL │ │

│ESTATE│ │

│ │ │

│ │ │

│ │ │

│ │ │

│ │ │

│ │ │

│ │ │

┼──────┼─┤

│ │ │

│ │ │

│ │ │

│ │ │

┼──────┼─┤

│ │ │

┼──────┼─┤

│ │ │

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T. C. Form R.R.8 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad MILEAGE, RAIL AND TIES _________________│

│Date ______ _Field Inspector_│

╒════════╤══════╤══════╤══════╤══════╤═════╤═════╤═════╤═════╤═════

│ │Total │Total │ Yard │Double│Rail │Rail │Rail │Rail │Rail

│ │Length│Number│Tracks│Track │ 40 │40 to│40 to│60 to│70 to

│ │Miles │ of │Miles │Miles │lbs. │ 49 │ 49 │ 69 │ 79

│ │ │ Side │ │ │ per │lbs. │lbs. │lbs. │lbs.

│ │ │Tracks│ │ │yard │ per │ per │ per │ per

│ │ │ or │ │ │Miles│yard │yard │yard │yard

│ │ │Spurs │ │ │ │Miles│Miles│Miles│Miles

├─────┬──┼──────┼──────┼──────┼──────┼─────┼─────┼─────┼─────┼─────

│Main │to│ │ │ │ │ │ │ │ │

│Track│ │ │ │ │ │ │ │ │ │

│from │ │ │ │ │ │ │ │ │ │

├─────┼──┼──────┼──────┼──────┼──────┼─────┼─────┼─────┼─────┼─────

│ " │" │ │ │ │ │ │ │ │ │

│ " │ │ │ │ │ │ │ │ │ │

│ " │ │ │ │ │ │ │ │ │ │

├─────┼──┼──────┼──────┼──────┼──────┼─────┼─────┼─────┼─────┼─────

│ │ │ │ │ │ │ │ │ │ │

├─────┼──┼──────┼──────┼──────┼──────┼─────┼─────┼─────┼─────┼─────

│ │ │ │ │ │ │ │ │ │ │

╤═════╤═════╤═════╤══════╤══════════╤══════════╤══════════╕

│Rail │Rail │Rail │Number│Percentage│Percentage│Percentage│

│80 to│90 to│over │ of │ of Oak │of Hemlock│ of other │

│ 89 │ 100 │ 100 │ Ties │ Ties │ Ties │ Ties │

│lbs. │lbs. │lbs. │ per │ │ │ │

│ per │ per │ per │ mile │ │ │ │

│yard │yard │yard │ │ │ │ │

│Miles│Miles│Miles│ │ │ │ │

┼─────┼─────┼─────┼──────┼──────────┼──────────┼──────────┤

│ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │

┼─────┼─────┼─────┼──────┼──────────┼──────────┼──────────┤

│ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │

┼─────┼─────┼─────┼──────┼──────────┼──────────┼──────────┤

│ │ │ │ │ │ │ │

┼─────┼─────┼─────┼──────┼──────────┼──────────┼──────────┤

│ │ │ │ │ │ │ │

[Illustration: FIG. 2.]

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T.C. Form R.R.18 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad INTERLOCKING PLANTS IN MICHIGAN _________________│

│Date ______ _Field Inspector_│

│Include all Electric Crossings having full Interlockers. │

╒═╤════════╤════════╤═══════╤═════╤════════════╤═══════════════════

│ │LOCATION│Crossing│ Style │Wheel│Connections,│Number of Levers or

│ │ │ with │ of │ or │ Pipe or │ Wheels

│ │ │ │Machine│Lever│ Cable │

│ │ │ │ │ │ │

│ │ │ │ │ │ │

├─┼────────┼────────┼───────┼─────┼────────────┼───────┬─────┬─────

│ │ │ │ │ │ │Working│Space│Total

├─┼────────┼────────┼───────┼─────┼────────────┼───────┼─────┼─────

│ │ │ │ │ │ │ │ │

├─┼────────┼────────┼───────┼─────┼────────────┼───────┼─────┼─────

│ │ │ │ │ │ │ │ │

╤═══════╤═══════╤══════════╤═══════════╤═╕

│By Whom│ Date │Proportion│Proportion │ │

│Erected│Put in │ of Cost │ of │ │

│ │Service│ Paid by │Maintenance│ │

│ │ │ this Co. │ Paid by │ │

│ │ │ │ this Co. │ │

┼───────┼───────┼──────────┼───────────┼─┤

│ │ │ │ │ │

┼───────┼───────┼──────────┼───────────┼─┤

│ │ │ │ │ │

┼───────┼───────┼──────────┼───────────┼─┤

│ │ │ │ │ │

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T. C. Form R.R.8 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad STATEMENT OF CROSSING _________________│

│Date ______ PROTECTION IN MICHIGAN _Field Inspector_│

╒═╤═════════╤═══════════╤═════════╤═════════╤═════════╤═════════

│ │DIVISIONS│ Total │ Number │ Number │ Total │ Total

│ │ OF ROAD │ Number │ Grade │ Grade │Number of│Number of

│ │ │Unprotected│Crossings│Crossings│ Highway │ Highway

│ │ │ Grade │Protected│Protected│ Under │ Over

│ │ │ Crossings │by Alarm │by Gates │Crossings│Crossings

│ │ │ │ Bells │ What │ │

│ │ │ │ What │Device is│ │

│ │ │ │Device is│ Used │ │

│ │ │ │ Used │ │ │

│ │ │ │ │ │ │

│ │ │ │ │ │ │

├─┼─────────┼───────────┼─────────┼─────────┼─────────┼─────────

│ │ From │ To │ │ │ │

├─┼─────────┼───────────┼─────────┼─────────┼─────────┼─────────

│ │ │ │ │ │ │

├─┼─────────┼───────────┼─────────┼─────────┼─────────┼─────────

│ │ │ │ │ │ │

╤═══════════╤═════════╤═════════╤════════════╕

│ Total │Number of│Number of│ What │

│ Number of │Electric │Electric │ Proportion │

│Unprotected│ Railway │ Railway │ do You Pay │

│ Electric │Crossings│Crossings│ of │

│ Railway │Protected│Protected│Installation│

│ Crossings │ by │ by │ or │

│ │Derailer │Derailer │Maintenance │

│ │ without │ with │of Electric │

│ │ Signals │ Signals │ Railway │

│ │on Steam │on Steam │ Crossings │

│ │ R.R. │ R.R. │ │

┼───────────┼─────────┼─────────┼────────────┤

│ │ │ │ │

┼───────────┼─────────┼─────────┼────────────┤

│ │ │ │ │

┼───────────┼─────────┼─────────┼────────────┤

│ │ │ │ │

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T.C. Form R.R.1 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad ENGINE HOUSES AND TURN TABLES _________________│

│Date ______ _Field Inspector_│

╒═╤═════════╤════════════════════════════════════════

│ │LOCATION │ ENGINE HOUSES

├─┼─────────┼─────────┬──────┬────┬──────────┬─────┬─

│ │ │ Kind of │ No. │No. │ Pit │When │

│ │ │Structure│Stalls│Pits│Dimensions│Built│

│ │ │ │ │ │ Feet │ │

├─┼─────────┼─────────┼──────┼────┼──────────┼─────┼─

│ │ │ │ │ │ │ │

├─┼─────────┼─────────┼──────┼────┼──────────┼─────┼─

│ │ │ │ │ │ │ │

╤═══════════════════════════════════════╕

│ TURN TABLES │

┼──────┬─────┬──────────┬───────┬─────┬─┤

│Length│KIND │Foundation│CURBING│When │ │

│ Feet │ OF │ │ │Built│ │

│ │TABLE│ │ │ │ │

┼──────┼─────┼──────────┼───────┼─────┼─┤

│ │ │ │ │ │ │

┼──────┼─────┼──────────┼───────┼─────┼─┤

│ │ │ │ │ │ │

[Illustration: FIG. 3.]

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T.C. Form R.R.2 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad FIELD INSPECTION REPORT │

│Date ______ │

│_Between ______ and ______ Miles ______ Number of Tracks ______ Ties,│

│C. to C. _______ │

│_Highest schedule passenger train ______ miles per hour, │

│Freight ______ miles per hour, ______ Inspector_ │

╒═╤════╤══════════════════════╤══════════════╤════════════════

│ │MILE│ GRADE │ TIES │ RAIL

├─┼────┼───────┬──────────────┼────┬─────────┼──────┬─────────

│ │ │Yardage│Classification│Kind│Condition│Weight│Condition

├─┼────┼───────┼──────────────┼────┼─────────┼──────┼─────────

│ │ │ │ │ │ │ │

├─┼────┼───────┼──────────────┼────┼─────────┼──────┼─────────

│ │ │ │ │ │ │ │

╤══════════════╤══════════════╤═════════════════════╤════════════════

│ BALLAST │ FENCE │ FROGS AND SWITCHES │ CROSSINGS

┼────┬─────────┼────┬─────────┼──────┬────┬─────────┼──────┬─────────

│Kind│Condition│Kind│Condition│Number│Kind│Condition│Number│Condition

┼────┼─────────┼────┼─────────┼──────┼────┼─────────┼──────┼─────────

│ │ │ │ │ │ │ │ │

┼────┼─────────┼────┼─────────┼──────┼────┼─────────┼──────┼─────────

│ │ │ │ │ │ │ │ │

╤════════╤═════════╤═══════╕

│DRAINAGE│ALIGNMENT│REMARKS│

┼────────┼─────────┼───────┤

│ │ │ │

┼────────┼─────────┼───────┤

│ │ │ │

┼────────┼─────────┼───────┤

│ │ │ │

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T. C. Form R.R.7 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad BRIDGES _________________│

│Date ______ _Field Inspector_│

│Include all wooden, steel or combination trusses, all girders and I │

│beams spans - if solid floor and ballast please so state. │

╒═╤══════╤════════╤══════╤══════════════════════════════════════════

│ │ │ │ │ FOUNDATION

├─┼──────┼────────┼──────┼─────────┬─────────┬─────┬─────────┬──────

│ │Bridge│LOCATION│ NAME │Frame or │Stone or │PIERS│ Approx. │Number

│ │Number│ │ OF │ Pile │Concrete │ │ Cu. Ft. │of Ft.

│ │ │ │STREAM│Abutments│Abutments│ │ Masonry │Bridge

│ │ │ │ │ │ │ │Piers and│ Seat

│ │ │ │ │ │ │ │Abutments│ to

│ │ │ │ │ │ │ │ │Water

├─┼──────┼────────┼──────┼─────────┼─────────┼─────┼─────────┼──────

│ │ │ │ │ │ │ │ │

├─┼──────┼────────┼──────┼─────────┼─────────┼─────┼─────────┼──────

│ │ │ │ │ │ │ │ │

╤═════════════════════════════════════════════════════════════════

│ SUPERSTRUCTURE

┼──────┬────┬──────┬─────────────┬──────┬─────────┬─────┬─────────

│Number│KIND│Length│Specification│ No. │No., Size│Size │ How

│ of │ │out to│ for Loading │Panels│and Kind │ and │Supported

│Spans │ │ out │ Required │ │Stringers│Kind │

│ │ │ │ │ │ │ of │

│ │ │ │ │ │ │Beams│

│ │ │ │ │ │ │ │

┼──────┼────┼──────┼─────────────┼──────┼─────────┼─────┼─────────

│ │ │ │ │ │ │ │

┼──────┼────┼──────┼─────────────┼──────┼─────────┼─────┼─────────

│ │ │ │ │ │ │ │

═════╤═════╕

│ │

┬────┼─────┤

│Size│Date │

│ of │Built│

│Ties│ │

│ │ │

│ │ │

│ │ │

┼────┼─────┤

│ │ │

┼────┼─────┤

│ │ │

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T.C. Form R.R.17 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad DRAW BRIDGES _________________│

│Date ______ _Field Inspector_│

│In this table furnish data as to draw span and pivot piers only - │

│other spans in other bridge record. │

╒═╤══════╤════════╤══════╤════════╤════════════════════════════

│ │Bridge│LOCATION│ Name │Date of │ FOUNDATION

│ │ No. │ │ of │Erection│

│ │ │ │Stream│ │

├─┼──────┼────────┼──────┼────────┼────────┬────┬───────┬──────

│ │ │ │ │ │Material│Size│Approx.│Height

│ │ │ │ │ │ │ │ Cubic │Above

│ │ │ │ │ │ │ │ Feet │Water

│ │ │ │ │ │ │ │Masonry│

│ │ │ │ │ │ │ │ │

├─┼──────┼────────┼──────┼────────┼────────┼────┼───────┼──────

│ │ │ │ │ │ │ │ │

├─┼──────┼────────┼──────┼────────┼────────┼────┼───────┼──────

│ │ │ │ │ │ │ │ │

═════════╤══════════════════════════════════════════════════╤═╕

│ SUPERSTRUCTURE │ │

│ │ │

│ │ │

┬────────┼──────┬────┬────────┬─────────────┬────────┬──────┼─┤

│Approx. │Length│Kind│Material│SPECIFICATION│ What │ Kind │ │

│ Depth │ Draw │ of │ │ FOR LOADING │kind of │ of │ │

│Footings│ │Span│ │ │ Power │ Turn │ │

│ Below │ │ │ │ │used for│Tables│ │

│ Water │ │ │ │ │swinging│ │ │

┼────────┼──────┼────┼────────┼─────────────┼────────┼──────┼─┤

│ │ │ │ │ │ │ │ │

┼────────┼──────┼────┼────────┼─────────────┼────────┼──────┼─┤

│ │ │ │ │ │ │ │ │

[Illustration: FIG. 4.]

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T. C. Form R.R.10 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad CULVERTS _________________│

│Date ______ _Field Inspector_│

╒═╤════════╤════════╤════════╤════════╤═════════════╤═════════════

│ │DIVISION│ Total │ Total │ Total │ 18 in. or │24 inch Iron

│ │ │ Number │ Number │ Number │smaller Iron │ Pipe

│ │ │ Stone │ Wooden │ Wooden │ Pipe │

│ │ │ Box │ Box │ Open │ │

│ │ │Culverts│Culverts│Culverts│ │

│ │ │ │ │ │ │

│ │ │ │ │ │ │

├─┼────┬───┼────────┼────────┼────────┼─────┬───────┼─────┬───────

│ │From│To │ │ │ │ No. │Approx.│ No. │Approx.

│ │ │ │ │ │ │ of │ No. │ of │ No.

│ │ │ │ │ │ │Lines│Feet of│Lines│Feet of

│ │ │ │ │ │ │ │ Pipe │ │ Pipe

├─┼────┼───┼────────┼────────┼────────┼─────┼───────┼─────┼───────

│ │ │ │ │ │ │ │ │ │

├─┼────┼───┼────────┼────────┼────────┼─────┼───────┼─────┼───────

│ │ │ │ │ │ │ │ │ │

╤═════════════╤═════════════╤═════════════╤═════════════

│30 inch Iron │36 inch Iron │48 inch Iron │60 inch Iron

│ Pipe │ Pipe │ Pipe │ Pipe

│ │ │ │

│ │ │ │

│ │ │ │

│ │ │ │

│ │ │ │

┼─────┬───────┼─────┬───────┼─────┬───────┼─────┬───────

│ No. │Approx.│ No. │Approx.│ No. │Approx.│ No. │Approx.

│ of │ No. │ of │ No. │ of │ No. │ of │ No.

│Lines│Feet of│Lines│Feet of│Lines│Feet of│Lines│Feet of

│ │ Pipe │ │ Pipe │ │ Pipe │ │ Pipe

┼─────┼───────┼─────┼───────┼─────┼───────┼─────┼───────

│ │ │ │ │ │ │ │

┼─────┼───────┼─────┼───────┼─────┼───────┼─────┼───────

│ │ │ │ │ │ │ │

╤══════════════════╤════════╤════════╤══════╤═══════╤═╕

│Iron Pipe Over 60 │ Total │ Total │Total │ Total │ │

│ inch │ No. │ No. │ No. │ No. │ │

│ │ Sewer │ Sewer │ Pit │Surface│ │

│ │ Pipe │ Pipe │Cattle│Cattle │ │

│ │Culverts│Culverts│Guards│Guards │ │

│ │under 24│24 inch │ │ │ │

│ │ inch │and over│ │ │ │

┼─────┬────┬───────┼────────┼────────┼──────┼───────┼─┤

│ No. │Size│Approx.│ │ │ │ │ │

│ of │ │ No. │ │ │ │ │ │

│Lines│ │Feet of│ │ │ │ │ │

│ │ │ Pipe │ │ │ │ │ │

┼─────┼────┼───────┼────────┼────────┼──────┼───────┼─┤

│ │ │ │ │ │ │ │ │

┼─────┼────┼───────┼────────┼────────┼──────┼───────┼─┤

│ │ │ │ │ │ │ │ │

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T. C. Form R.R.11 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad ARCHES _________________│

│Date ______ _Field Inspector_│

╒═══════╤═════════╤═════════╤═════════╤═════════╤═════════╤═════════

│ │ Bridge │LOCATION │ STREAM │ Date │Length of│Length of

│ │ No. │ │ │ Built │ Span │ Arch in

│ │ │ │ │ │ │Feet Face

│ │ │ │ │ │ │ to Face

├───────┼─────────┼─────────┼─────────┼─────────┼─────────┼─────────

│ THIS │ │ │ │ │ │

│ SPACE │ │ │ │ │ │

│ FOR │ │ │ │ │ │

│BINDING│ │ │ │ │ │

├───────┼─────────┼─────────┼─────────┼─────────┼─────────┼─────────

│ │ │ │ │ │ │

╤═════════╤═════════╤═════════╤═════════╤═╕

│ Height │ Approx. │ KIND OF │ KIND OF │ │

│ Feet │No. Cubic│ ARCH │MATERIAL │ │

│ │ Feet │ │ │ │

│ │ Masonry │ │ │ │

┼─────────┼─────────┼─────────┼─────────┼─┤

│ │ │ │ │ │

│ │ │ │ │ │

│ │ │ │ │ │

│ │ │ │ │ │

┼─────────┼─────────┼─────────┼─────────┼─┤

│ │ │ │ │ │

┌─────────────────────────────────────────────────────────────────────┐

│MICHIGAN RAILROAD T.C. Form R.R.29 __________________│

│APPRAISAL _Office Inspector_│

│______ Railroad CAR FERRY TERMINALS _________________│

│Date ______ _Field Inspector_│

╒═╤════════════════════════════════════════════════════════════════

│ │ GENERAL DESCRIPTION

├─┼─────┬─────┬────┬────────┬─────┬────┬──────┬──────────┬─────────

│ │Items│Owner│Used│Location│Date │Type│ No. │Dimensions│ Struc.

│ │ │ │ by │ │Built│ │Tracks│ │ Steel

│ │ │ │ │ │ │ │ │ │Iron and

│ │ │ │ │ │ │ │ │ │ Mech.

│ │ │ │ │ │ │ │ │ │furnished

│ │ │ │ │ │ │ │ │ │ by

├─┼─────┼─────┼────┼────────┼─────┼────┼──────┼──────────┼─────────

│ │ │ │ │ │ │ │ │ │

├─┼─────┼─────┼────┼────────┼─────┼────┼──────┼──────────┼─────────

│ │ │ │ │ │ │ │ │ │

├─┼─────┼─────┼────┼────────┼─────┼────┼──────┼──────────┼─────────

│ │ │ │ │ │ │ │ │ │

╤═════════════════════════════════════╤═════════════╤═══════╕

│ QUANTITIES │ VALUES │REMARKS│

┼──────┬──────┬─────┬──────┬──────────┼─────────┬───┼───────┤

│ Iron │Bolts │Piles│Lumber│Excavation│Estimated│ │ │

│ and │ and │lin. │ feet │ Fill, │ Cost │ │ │

│Steel │Nails │feet │ b.m. │ Dredging │ │ │ │

│Pounds│Pounds│Kind │ Kind │ Cu. Yds. │ │ │ │

│ │ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │ │

┼──────┼──────┼─────┼──────┼──────────┼─────────┼─┬─┼───────┤

│ │ │ │ │ │ │ │ │ │

┼──────┼──────┼─────┼──────┼──────────┼─────────┼─┼─┼───────┤

│ │ │ │ │ │ │ │ │ │

┼──────┼──────┼─────┼──────┼──────────┼─────────┼─┼─┼───────┤

│ │ │ │ │ │ │ │ │ │

[Illustration: FIG. 5.]

The Valuation of Public Service Corporation Property Transactions of the American Society of Civil Engineers, vol. LXXII, June, 1911, ASCE 1190 · 第 2 / 35 段