_Method of Physical Appraisal._—The Commission duly appointed engineers to make these valuations. The railroads of the State were unfavorably disposed toward the work, and were inclined to withhold information. The Texas staff encountered the difficulty due to destruction or loss of construction records, maps, and profiles. They had for their guidance only the profiles, filed under a prior law, and were thus compelled to depend wholly on original field work to secure their data. From a paper by R. A. Thompson, M. Am. Soc. C. E.,[7] the following description is taken: "They [the engineers] with the profiles ... in hand, made a detailed inspection of the railroads on the ground. The quantities of excavation and embankment, where the actual quantities could not be obtained, were estimated approximately from the profiles, using the center heights of the cross-sections. The classification of the materials in excavation was determined by inspection. Where original plans and estimates of cost of the bridges, buildings and structures of all kinds could not be obtained from the records of the railroads, their value was estimated from measurements taken on the ground. The extent and acreage of the right of way, the depot and terminal grounds, were determined by actual measurement, or from maps furnished by railroads, or from city and county tax records. "After an examination of a railroad had been made by the engineers of the Commission, its valuation was prepared on estimate sheets. Upon sheets marked Estimate Sheet A ... were recorded the values of the right of way and depot grounds, roadbed, track, bridges, structures and way building for each mile, the value of ten miles being recorded on each sheet.... On these sheets space was provided for the units and prices, and columns for carrying out the values for each mile and the totals. "The value of all rolling stock and equipment, and the value of such properties as were properly applicable and chargeable to the entire railroad, were recorded on a separate estimate sheet, only one sheet being used for a railroad." It thus appears that the general methods of securing the data and making the field examination were quite similar to those adopted on the Michigan work. The classification of items on the sheets is rather more full than on the Michigan summary sheets, but apparently not so completely in detail as the final compilation of work. In general, however, the physical items included are complete in both cases. The form in which the results are finally put up is radically different. The following points of variations from the practices of the Michigan appraisal are noted: (_a_) The unit prices were current market prices. (_b_) The value applied to right of way and real estate used for railway purposes was in accordance with the current market value of other property immediately adjoining, disregarding donations or property acquired at less than value.