(_4_) Villages from 500 to 3,000, (_5_) Cities having less than 10,000, (_6_) Cities having more than 10,000. The percentage of waste land was fixed as a result of interviews with roadmasters, superintendents, and other officials and employees of the roads, by reports from field inspectors and others. Letters of inquiry were sent to real estate men and bankers in every county in the State (some 500 being communicated with), as to land values in the town or county of each. The responses, which were numerous and indicated considerable care in preparation, were classified, and on these data, supplemented by as much personal inspection as it was possible for a few men to give in a limited time, the values of the various classes of land were determined by a system of averages. The naked land values were then taken, and to them were added, as follows: South of a line east and west through Saginaw, 125% plus a fixed charge varying from $8.50 per acre downward was added to the so-called naked land values for farm land. No waste land values were considered in this district. North of this east and west line: Farm land, 100% and a fixed charge of $3 per acre and upward; waste land, 200% plus a fixed charge of $3 per acre; for all village lands, 125% plus $8.50, fixed charge; for all city lands, 100% plus $8.50, fixed charge. The fixed charges were intended to cover the expense of acquiring abstracts, recording deeds, etc. Slightly different figures were made for the Upper Peninsula. The result of this work was a set of very low figures in many counties, the average price per acre hardly reaching the going price of improved farm lands. There was so little time to review these figures after they were in shape that they were used in 1900, although the appraiser was convinced that they were generally too low. In the appraisal of 1902 a very careful study of real estate values was made. The offices of Registers of Deeds in ten or twelve counties were visited, a careful abstract of all railway transfers for a period of 10 years was taken off, the acreage determined, the average price per acre for different classes of land computed, and then a very careful study of transfers of adjacent improved and unimproved lands was made. As a result, material increases were made in the farm land values, waste land values were eliminated, the 1900 valuation, made by special appraisers in large cities, was practically unchanged, while very radical changes in the way of equalization of values of lands in villages and small cities were made. Inasmuch as the 1902 valuation was at issue in the Courts, the writer believes he is justified in discussing at some length the deduction of the staff on the conclusion of the 1902 preliminary studies, which led to the final adoption of the new figures.