_Special Valuations._—Certain special structures, such as ore docks and ore and coal handling machinery, were of such a character as to require expert appraisal. These were examined in the field, appraised, and valued by G. H. Hutchinson, M. Am. Soc. C. E., whose special training and experience in such work had qualified him perhaps better than any other man. Interlocking and signaling plants were specially appraised by the late Elliot F. Moore, who for 10 years had been Engineer of the Michigan Railroad Commission, and whose intimate personal knowledge of almost every plant in the State specially qualified him for this work. Some of the bridges were of such a character as to require expert knowledge, and this inspection was assigned to William Dunbar Jenkins, M. Am. Soc. C. E., a man of ripe experience and sound judgment. The larger and more elaborate station buildings were examined and appraised, and values finally placed by Mr. F. G. Susemihl, Chief Architect of the Michigan Central System, whose special work in railway buildings made him thoroughly familiar with these values. Work equipment and special equipment were appraised by Mr. G. L. Lewis, who had been connected with the Marion Steam Shovel Company for many years. Except for these special assignments, all the field inspection was handled in accordance with the appraiser's plan. As stated previously, in only two or three cases was it necessary to re-inspect, and, while several sections were intentionally gone over a second time, without letting the field inspector know who had done the work previously, or what his percentages had been, the result of all these checks was to justify the figures in the earlier inspection and to strengthen confidence in the work. The field inspection of the Mechanical Department involved examining and placing a percentage value on each locomotive, passenger car, and piece of special equipment, and on all shop machinery. Inasmuch as several points of special interest are involved in this inspection, it will be discussed at more length in the section of the paper relating to the methods of work of the Mechanical Department. _Computation._—After the completion of the field inspection, all notes were placed in the hands of the computing force. This organization consisted of two classes of men, engineers brought in from field inspection, and younger engineers. All computations were made independently by two men, and all work was checked carefully.