"Speaking for myself, I found the precedents established by Texas, Michigan, and Wisconsin of little value either in deciding the methods to be pursued in making the appraisals or in estimating the probable cost of appraisal.... "In estimating present or depreciated values of structures, rolling stock, etc., both Michigan and Wisconsin had sent experts into the field to estimate the percentage of present value to each unit. In this manner 40,000 freight cars were inspected in Michigan and their 'present value' estimated. To me this seemed to be not only a useless procedure but very erroneous.... "The appraisals heretofore made in other states have been based almost entirely upon field surveys and inspection, no attempt having been made to secure the necessary data from the engineering and accounting records of the railways. Why? The answer is found in the purpose of the appraisal." Such sentences, and others which, by inference if not by name, reflect on work executed by men of high professional standing, are hardly in good taste, even if true, in a report to a railroad commission of another State. Whether or not he found little of value, the appraiser's general line of procedure was not radically different from that followed in Michigan and Wisconsin in getting all available data first from the companies, then in making a field inspection before fixing values. If misled by erroneous profiles, he went into an error needlessly, as it was fully known in Michigan that records were in the condition described before any field work was begun. The inspection of freight cars in Michigan was not to "estimate present value" but to determine at first hand whether the Master Car Builders rules for valuation were safe to use, and to back up their use in Court. The third paragraph quoted is a misstatement, due clearly to a misapprehension of what really was done. _3._—The spirit of suspicion of railroad men's motives is an unfortunate one to carry into a railroad appraisal, much less into a report. _4._—The writer fully realizes the magnitude of the task before the appraiser who is asked to determine first cost plus improvements or betterments. Hardly a trunk line road exists to-day that has not grown up from a small beginning, changed its line, reduced its grades, added safety devices, changed the type of its bridges and buildings, increased the weight of its rails, put in service much heavier equipment, in fact, completely changed everything, except, perhaps, the original right of way.