20│Water stations │ 725,670│ 522,135 21│Fuel stations │ 303,289│ 201,461 22│Grain elevators │ 1,336,794│ 1,609,043 23│Warehouses │ 258,646│ 183,910 24│Docks and wharfs │ 5,531,919│ 3,831,934 25│Miscellaneous structures │ 1,234,345│ 856,253 26│Locomotives │ 9,021,517│ 5,092,053 27│Passenger equipment │ 3,197,473│ 2,277,271 28│Freight equipment │ 19,734,240│ 13,690,587 29│Miscellaneous equipment │ 702,940│ 423,689 31│Ferries and steamships │ 1,725,000│ 1,095,500 32│Electric plants │ 93,061│ 89,898 33│Terminals. Included in Items 1 to 32 │ │ 34│Legal expenses, 0.5% on items 2 to 25,│ 673,349│ 673,349 │ inclusive, and on item 33 │ │ 35│Interest, 3% on items 1 to 34, │ 5,290,549│ 5,290,549 │ inclusive │ │ 36│Miscellaneous│Organization, 1.5% on │ 2,645,277│ 2,645,277 │ expenses │ items 1 to 34, │ │ │ │ inclusive │ │ │ │Contingencies, 10% on │ 18,428,759│ 15,127,110 │ │ items 1 to 34, │ │ │ │ inclusive │ │ ────┼─────────────┴────────────────────────┼─────────────┼───────────── │TOTAL COST OF CONSTRUCTION AND │ $202,716,262│ $166,398,156 │ EQUIPMENT. │ │ │ │ │ 37│Stores and supplies │ 1,474,829│ 1,474,829 │Average per main-line mile │ 28,263│ 23,495 │ " " total-track mile │ 18,627│ 15,290 │ │ │ │TOTAL VALUE OF NON-PHYSICAL ELEMENT │ │ 35,814,043 │ (H. C. ADAMS) │ │ ════╧══════════════════════════════════════╧═════════════╧═════════════ _The Result of the Michigan Work._—Any undertaking must be judged by its results. The Attorney-General's report for 1906, on pages 21 and 23, states: "These cases are among the most important in the history of the State. They constitute the last step in subjecting railroad property in Michigan to taxation on the same basis and at the same rate as other property is taxed, and secure practical uniformity and equality of taxation between railroad and other property.