══════════════════════════════════════════════════════════════╤═╕ SUPERSTRUCTURE │ │ │ │ ┬─────┬──────────────────────┬────────────────────────┬───────┼─┤ │Cond.│ BRIDGE TIES │ GUARD RAILS │Average│ │ │ Per │ │ │ Cond. │ │ │Cent │ │ │ Per │ │ │ │ │ │ Cent │ │ │ │ │ │ │ │ │ │ │ │ │ │ ┼─────┼──────┬────┬──────────┼──────┬──────────┬──────┼───────┼─┤ │ │ Kind │No. │Dimensions│ Kind │Dimensions│Lineal│ │ │ │ │ of │ of │ │ of │ │ Feet │ │ │ │ │Timber│Ties│ │Timber│ │ │ │ │ ┼─────┼──────┼────┼──────────┼──────┼──────────┼──────┼───────┼─┤ │ │ │ │ │ │ │ │ │ │ ┼─────┼──────┼────┼──────────┼──────┼──────────┼──────┼───────┼─┤ │ │ │ │ │ │ │ │ │ │ From Mr. Gillette's report,[11] supplemented by information furnished by Henry L. Gray, Assoc. M. Am. Soc. C. E., Engineer of the Railroad Commission of Washington, the following general statement as to methods is gleaned: The plan involved, not only a determination of cost of reproduction and present value, but also original cost. The appraiser was unable to adopt the methods followed in Wisconsin and Minnesota, in so far as they accepted the inventory of the railroads, but made his own examinations of records. The railroads of the State denied that they had any information whatever that would be of value to the Commission. The records of the Engineering Department were examined. The records of the Accounting Department were analyzed, various annual reports were examined and a corporate history of the road prepared. Special forms for securing information were not prepared, and no rules, or definite order of procedure to be used for all roads alike, were adopted. It is somewhat difficult to determine from the appraiser's report just what part of it covers actual work done, and what part is theory developed from the work, but presumably maps were prepared and profiles secured which represented the original conditions of construction. The field inspection was made on hand-cars or on foot, each field inspector being furnished with the plans, profiles, etc. The same conditions existed in Washington as elsewhere, that is, certain records were not kept up, and were found to be inaccurate and unreliable, and, as a result, the appraiser reported the condition to be such as "to cause much unnecessary work subsequently in checking."