There have been many appraisals of property besides those reviewed in the foregoing pages. Several excellent contributions to valuation literature, as a result of the numerous water-works appraisals, are mentioned in the Appendix. New Jersey and Nebraska have had railway appraisals in progress during 1909-10. At the time of writing, neither appraisal has gone far enough to add any points of interest to the subject, except as the appraisers in these two States discuss the subject and bring out new points. Valuations of street railway property have been made in several cities, Cleveland, Ohio, Detroit, and Milwaukee being the most recent. The Cleveland and Milwaukee hearings have produced large records, and have tended to determine finally certain principles of valuation. Several valuations have also been made for corporations, among which may be mentioned that of The Toledo Railways and Light Company, by Messrs. Ford, Bacon, and Davis, and that for the New York, New Haven, and Hartford Railway, under the direction of John F. Stevens, M. Am. Soc. C. E. This latter valuation offers some very interesting points, and, in view of Mr. Stevens' standing as a railroad engineer, the adoption by him of methods of inventory and field inspection would go far toward fixing a precedent which would be acceptable to the railroads. It is to be regretted that the interests of the road are such that it is not deemed wise by its President to discuss even the principles of this work at present. In connection with the recent appraisal made by the City of Detroit, The Detroit United Railway made an independent examination and appraisal of its own property, with the double purpose of furnishing an inventory to the city and of checking the work of the staff employed by the city. This work for the railroad was done by officials and employees of the company, under the personal direction of Mr. R. B. Rifenberick. It is noteworthy for the completeness of its inventory, which goes into the most minute detail, and for the excellence of the maps and drawings which accompany it and show, not only every standard type of track, rail, and all buildings and machinery, but every piece of track and overhead special work on the entire system. This appraisal includes a most complete and exhaustive study of average unit costs. Inasmuch as this work is likely to be fully reviewed in the Courts in the near future, any further description would hardly be proper. It is not too much to say, however, that it probably stands as the most complete in every detail, as to inventory and records, of all American appraisals up to this date.