The figures in Table 4 show that the actual average price paid for new right of way is greater than the average of the 1900 appraisal, after the 125% and fixed charges are added, by from 230 to 726 per cent. The argument that a change of line costs more than a new line is not sustained by Table 4. In Jackson County, the Michigan Central Railroad changed its line at an average cost of $165.67 per acre. The Jackson and Battle Creek, a new line, parallel with and adjoining the Michigan Central, paid $239.53; the Jackson and Suburban, a new electric line, paid $293.34, and the "Ypsi-Ann" Electric paid $393.74. All the new lines in Monroe County are higher than any changes of line in similar country. The Ann Arbor change in Washtenaw County, located by the writer, is at one point 3 miles from the old right of way, and only at the two ends of the 7-mile line does it run on farms owned by parties crossed by the old road; therefore, to all intents and purposes, it is a new line. The naked land values used in 1900, being clearly too low, were of no use and were dropped. The so-called market price of right of way as given in 1900 was misleading. TABLE 4.—COMPARISON OF COUNTRY LAND VALUES. The actual purchases are averaged from recent transfers, and represent consideration paid to land owners, but not the cost of acquiring. The 1900 appraisal averages show all country land after fixed charges and percentages were added, per rule of 1900. ═════════╤═══════════════════╤══════════╤═══════════════════╤═════════ County. │ Railroad. │ 1900 │ Railroad. │ Actual │ │Appraisal,│ │transfer, │ │ average │ │ average │ │per acre. │ │per acre. ─────────┼───────────────────┼──────────┼───────────────────┼───────── Jackson │Michigan Central. │ $71.36│Michigan Central │ $165.67 │Air Line │ │Air Line. New Line │ │Michigan Central. │ 88.47│Jackson and Battle │ 239.53 │ │ │Creek. Average │ │ │ │entire county │ │Michigan Central. │ 5.00│Jackson and Battle │ 65.79 │Waste land │ │Creek. Wasteland │ │Michigan Central. │ 93.30│Jackson and Battle │ 298.51 │First-class farm │ │Creek. First-class │ │ │ │farm │ │Jackson, Lansing │ 75.72│Jackson and │ 293.34 │and Saginaw. │ │Suburban. │ │Average country │ │ │ │values │ │ │ │ │ │Detroit, Ypsilanti │ 393.74 │ │ │and Ann Arbor │