Some information as to details of costs may not be out of place. All employees were paid a salary and required to provide their own subsistence. Salaries ranged from $250 to $500 per month for experienced men, from $125 to $250 for men with only a few years of experience, and from $75 to $125 for assistants and clerks. All traveling expenses (except hotel and subsistence) were paid, the State issuing mileage books to all employees, and receiving a complete check on the movements of every man through the mileage bureau. The telegraph and long-distance telephone were used almost exclusively in communication between the office and the men in the field, all bills being paid by the State. All expenses of inspection by hand-car, velocipede-car, etc., were paid by the State, except as the roadmasters made trips with the inspectors. The unvarying policy of the appraiser was to reimburse the companies for all extra expenses incurred on account of the work, and to accept no transportation or favors from any company. TABLE 7.—GRAND SUMMARY OF RAILROAD APPRAISAL OF 1900 AS TO SEVENTY-EIGHT INCORPORATED RAILROADS. PHYSICAL APPRAISAL. ════╤══════════════════════════════════════╤═════════════╤═════════════ Item│ Subject. │ Cost of │ Present No. │ │reproduction.│ value. ────┼──────────────────────────────────────┼─────────────┼───────────── 1│Engineering, 4% on items 2 to 25, │ $5,386,772│ $5,386,772 │ inclusive, and on item 33 │ │ 2│Right of way and station grounds │ 27,745,313│ 27,745,313 3│Real estate │ 863,337│ 863,337 4│Grading │ 21,699,995│ 21,693,024 5│Tunnels │ 1,148,070│ 1,093,445 6│Bridges, trestles, and culverts │ 8,027,119│ 6,337,819 7│Ties (cross- and switch-ties) │ 11,139,924│ 6,148,748 8│Rails │ 28,703,012│ 21,865,994 9│Track fastenings │ 3,845,030│ 2,987,982 10│Frogs, switches, and crossings │ 1,469,781│ 1,040,120 11│Ballast │ 3,723,558│ 3,723,558 12│Track laying and surfacing │ 6,555,638│ 6,400,972 13│Fencing │ 2,763,595│ 1,627,790 14│Crossings, cattle guards, and signs │ 607,542│ 428,474 15│Interlocking and signal apparatus │ 501,883│ 448,686 16│Telegraph (30) telephones │ 258,985│ 134,797 17│Station buildings and fixtures │ 4,108,736│ 3,111,103 18│Shops, round-houses, and turn-tables │ 2,157,228│ 1,467,569 19│Shop machinery and tools │ 1,107,910│ 882,634