A single attorney or real estate man who has had experience in abstracting and conveyancing, and who has bought some right of way, can examine the records of an average county the largest city in which has a population of 20,000 or less, abstract all railway transfers for 5 years, locate them on the maps, secure data as to actual selling prices of near-by lands, and, in a comparatively short time, be in position to furnish figures which will establish the relation between sales for railway and other purposes in that county. The work that half a dozen such men could do in 90 days would go very far toward establishing with a fair degree of definiteness the value of the railway purpose increment for the majority of counties in any average State. Of course, such an investigation in the large cities is a matter of much greater labor, and would require sufficient time to make complete examinations, probably necessitating a special force for such city work. On every appraisal, the question has been asked, should this railway purpose increment be added to the value of the property? Clearly, yes. The Supreme Court quotes approvingly from the Tennessee Court, as follows (151 U. S., 479): "The value of the land depends largely upon the use to which it is put and the character of the improvements upon it." This is stated again and again. It must be remembered that, for railroad uses, the strip must be continuous; that it must be located so as to permit curves and grades which conform to the requirements of the road; that, no matter what damages may accrue to adjacent property, the road must take its strip; that its use is entirely changed and is a structure placed on it which is capable of vastly greater earnings than the property produced before—all these elements add to the cost of the property when it is acquired for railway purposes, and in the same measure to its value under its new use. In a new country, where transportation facilities are limited and land cheap, this added increment may be little or nothing, but in a thickly settled State, with many railroads, this element will increase with a good degree of uniformity; while, in terminals, the price rises to almost inconceivable figures. It is capable of being determined, and is clearly an element in the cost of reproduction. The writer holds to the view that it is properly to be placed with the physical values, and that it should not be considered as an intangible element of value.