_Computation_ 42 _Filing in Office_ 42 _Computation Tables_ 43 _Unit Prices_ 43 _Classification_ 45 _Compilation_ 46 Special Problems of the Mechanical Department 46 _Assignment of Value to States_ 46 _Freight Car Inspection_ 47 _Locomotives_ 48 _Vessels_ 48 Overhead Charges 49 _Engineering_ 49 _Legal Expense_ 49 _Organization Expense_ 49 _Interest_ 49 _Discount on Bonds_ 49 _The Charge of Ten Per Cent. for Contingencies_ 50 Right-of-Way Values 52 _Comparison of Country Land Values_ 59 _Average Price per Acre for Village Land_ 63 _Comparison of Valuation Figures with Actual Considerations_ 64 Non-Physical Values 64 History and Results of the Michigan Appraisal 67 _Market Value of Stocks and Bonds_ 67 _Error in Published Reports as to Michigan Work_ 67 _The Cost of the Work_ 69 _Grand Summary of Railroad Appraisal of 1900 as to 70 Seventy-eight Incorporated Railroads_ _The Result of the Michigan Appraisal_ 70 RAILROAD APPRAISAL OF THE STATE OF TEXAS 71 _Authority for the Work_ 71 _Method of Physical Appraisal_ 72 _The Result of the Texas Work_ 73 RAILROAD APPRAISAL OF THE STATE OF WISCONSIN 75 THE MINNESOTA STATE RAILWAY APPRAISAL 77 _Land Valuation_ 78 _Forms Used in the Compilation of Information_ 79 THE WASHINGTON STATE APPRAISAL 79 THE VALUATION OF TRACTION PROPERTIES IN CHICAGO 94