Report to the Common Council on Railroad Valuation. B. J. Arnold, M. Am. Soc. C. E., M. E. Cooley, and A. B. Du Pont. _The Michigan Appraisal._— "Expert Valuation of Railway and Other Corporate Property in Michigan." E. E. R. Tratman, Assoc. M. Am. Soc. C. E. _Engineering News_, December 20th, 1900. A descriptive paper. "What is the Value of a Railroad for the Purpose of Taxation?" Charles Hansel, M. Am. Soc. C. E. _Railroad Gazette_, April 19th, 1901. Discussion of the work done by Professor M. E. Cooley, and on valuation in general. "Michigan Railroad Appraisal—Valuation of Physical Properties." Professor Mortimer E. Cooley. Bulletin 21, U. S. Bureau of the Census, p. 76. "Michigan Railroad Appraisal—Valuation of Non-Physical Elements of Railway Property." Professor Henry C. Adams. Bulletin 21, U. S. Bureau of the Census, p. 78. _The Minnesota Appraisal._— "Valuation of Railway Property." A. S. Cutler. _Year Book_, University of Minnesota, 1908. An account of the methods used for obtaining and checking the information. Report on the Valuation of Railways in Minnesota, January, 1909. Minnesota State Railroad Commission. "Valuation of Railways in Minnesota." _Railway Age Gazette_, February 5th, 1909. A descriptive article. _The Texas Appraisal._— "Railroad Franchise Values in Texas." W. H. Coverdale, Assoc. M. Am. Soc. C. E. _Railroad Gazette_, February 12th, 1904. Discussion of methods used in Texas.