M I UC-NRLF <.. J $C 51 Sbl GIFT fJFP 15 QIC fk LIST OF REFERE.nCES on VALUATION OF RAILWAYS ^r^ Prepared by the Bureau of Railway Economics Washington, D,C, August 1, 1916 * ^ * * /' ' or THE \\ (. U N I V h li S 1 T Y jj 438179 Ril-- ^ :" nation. P H-BI07] The Bureau has attempted to limit this List of References on Valuation of Railways strictly to the economic aspects of the valua- tion of steam railways. While the valuations of street railways, gas, electric and water properties have much in common with the valuation of railways, the Bureau has found it necessary to. exclude all but the more striking literature relating to the valuation of such other public utilities. It was deemed inexpedient to search law cases for literature on the legal principles of valuation?', this being a field rather for the lawyer than the librarian. For similar reasons technical treatises of interest to the valuation engineer will not be found in the list. There are some subjects v/hich do not seem to be separately treated in books or magazines. The few references given do not exhaust the literature on these subjects, but further discussion will be found in the literature on more general subjects. Though the list is not intended to be analytical, notes will be found under certain subjects which do not seem to have been treated at all in separate books or magazines. On account of the importance of the subject of Depreciation, material will be found included v/hich may be questioned as coming within the scope of this list. An Index to Personal Names is appar/ied. A key to the abbreviations used to indicate the libraries where the literature may be consulted has been separately printed and has been distributed to most of those who will receive this list, A cop3S hov/ever, will be gladly sent on request. ****** *** / m SCH^^ME OF CLASSIFICAT ION GENERAL DISCUSSIONS USES AND PURPOSES Rate making Taxation Regulation of capitalization METHODS AND BASES Original cost Cost of reproduction Commsrcial value For sale or purchase Apportionment of system values tc states Minnesota rate cases Missouri rate case Spokane rate case ITEMS. TO BE VALUED Tangible items Physical property Unit prices Overhead expenses Terminals Intangible items • Franchises Good-will Going value and cost of developm.ent Cost of progress LAND VALUATION Appreciated value CONCESSIONS , DONATIONS, GRANTS OF RIGHTS, etc. TREATMENT OF INVESTED SURPLUS EARNINGS TREATMENT OF ADAPTATION & SOLIDIFICATION OF ROADBED DEPRECIATION I ♦C.Caccount ing requirements FEDERAL VALUATION Forms and methods STATE VALUATIONS VALUATIONS OF INDIVIDUAL COMPANIES Pages 1 - 15 15 - 24 16 - 19 20 - 22 23 - 24 25 - 35 27 - 28 29 - 30 31 31 32 33 - 34 35 35 36 - 43 36 - 38 37 37 38 38 39 - 43 40 - 41 41 41 - 43 43 44 - 47 47 48 43 48 49 - 58 54 - 58 59 - 98 96 - 98 99 -114 L15 -127 6 :\) ■t^ f. # # p GENE RAL DISCUSSIONS Acv/orth, V'illiam Wi+chall. Th 3 de+3rminat ion of d r sasonable rate, (Railwdy age gazette , v. 51: 282-93; Aug. 11, 1911) Alvord, John ^\ Principles of valudtion, (Engineering record, v. 70: 677; Deca9,1914) ASCE.B ,LC,NY,PCV, Comment on editorial of November 28th. American electric railsay association. Report of the Committee on valuation. In its Proceedings , 1915:, 66-67, B.PRT. American review of rev iev/s [Editorial] Valuing the railroads, (American rsview of reviews , v. 39 : 379; Mar, 1909) ASCE,B, LC, NY, American society of civil engineers, Lib^^^ry, Bibliography on valuation of public utilities. Prepared, ,, May 15, 1912,.,, and brought up to July 16th, 1913, [New York, 1913] ]?. 2133-93. 8° ASCE,B,LC. 14-8684. Reprinted from Transactions of the Soc ie ty, v,76 ; 1913, American society of civil engineers, Lib^-ary. Bibliography oil valuation of public utilities, to Dec. 23, 1915, New York, American Electric railv/av association, [1916] 51, 72 p. 8 ° ASCE.B. American societAr of civil engineers. Physical valuation of railroads. In its Proceedings . v, 39 : Aug, Sept ,, Oct ,1913 , A5CE,3. Discussion of the paper by V'iHiam J. V'ilgus, in the Proceed- ings for May 1913, Discussion by Faurice G, Parsons, J.Trank Aid rich, J,S^-irley Eaton, Halbe--t P.Gilletifee, and othors. American society of civil engineers. Valuation for the purpose of rate-making, Repo^-t of the special committee to formulate principles an r' nietbods for the valuation of railroad property and other public util it i.es , , , December Is t, 1913, [New York .1913] 86 p, 8° ASCE, B ,DCPU, NYPS , Addition to the progress report,., [New York, 1914] 18 p, 8° ASCE,B,DCPU,NYPS, The above' reports were discussed by the Society and -eports of the discussions are in its Proceedings for February, March, April and May 1914, Other reports of these discussions appeared in Engineering news , v.71 :266-67 ; Jan ,29, 1914, B,LC,NY. •• " " ^3^-37;M^.v.^l9,lQ14, 3, ICC, LC, NY. " " " 810-ll;Apr, 9,1914, B,L'C,NY. " " 841; Apr, 16, 1914, B,LC,NY,?CV. Engineering record, v.69: 407; Apr, 11, 1914, B,LC,NY, American telephone and telegraph company. Bureau of commission research-. Commission leaflets. New York, Jan, 1912- In progress. B,ICC,LC, Contains important orders, rulin-s and decisions of state com- missions, in cases concerning telep'-^one and telegraph companies. Many cases discuss theories and principles of valuation. Index, f^ %) w Valuation, General-2) Atwood, John H, In re the proposed advance in freight rates. No»3500« Brief of shippers' commi ttee, ,, . Kansas City, [ 19 10?] 95, [3] p, B, . "Value" p,7-20. Before Vne Interstate Commerce Commission, Bailly, Edward Cashman. The legal basis of rate regulation^ Fair return on the value employed for- the public service,. (Columbia law review, v,ll: 532-53, 639-60; Jun .-Nov. 1911) B , CU , LC , Reprinted separately, [New York , 1911] 44 p* 4° CU,ICC,LC, 12-14248 Baker, John Earl, Physical valuation of railroads* Washington, 1909 » f® ICC, T^Tpewritten manuscript. Baker, Newton D. Discussion of constitutional protection in valuation, (utilities magazine, v.l: Jan ,1916: 215-16) B , ICC, LC,PCV,UP. Address before Philadelphia conference on valuation. Bates;, Onward, Railway valuation and rate making* (Railway review, v.54: 397-405; Mar, 14, 1914) Edi tori al,p ^20-21* From discussion on report of special committee of the American society of civil engineers, Beale, Joseph Henry^ and Wyman , Bruce* The law of railroad rate regulat ion » . , Boston, 1906. 1285 p. 8° B,ClevePL,CU,HU,IndSL,ICC, JC,LC,MIT,NY,UP^UW4 6-3 6405. Valuations as bases for rates, see index, Bledsoe, S. T, Valuation of railway properties, Chicago, July 19,1915* 99, 70 p, 4° B,PCV, Bortin, H, National valuation convention urged,, Concentrated action should be taken to make appraisal of railways economical, intelligent and j u St . (Railway age gaze t te , v, 54 : 836-38; Apr. 11, 1913) Brinckley, George Sidney?', Why appraisal is not valuation. At least four considerations which cannot in any wise be measured have a vital bearing on the value of a public utility, (Engineering record, v. 72; 515-17; 0ct,23,191S) Edi toridl,p, 498-99 , B,LC,NY. -r; l!-? Bureau of railway econoaics* _ _ , k comparative statement of physical valuation and capitalization* Washington. 1911. 14p. 8°- ASCE ,B,BPL, CU, DCL, K. HU, ICC, JC,LC,NY.. , UCal,UC,UI,UM,UP,UW,Y. 11 1 Aft R Reprinted in Railway ase gazette, ix-xo 3, v,50: 121-24; Jan ,20,1911, under title "Physical valuation an d c ap i t al i z at i on '' . See also, Railway li^^-ary, I-^IO: 396-98, B,1CC,JC,LC. Jou^na]. of conimerce, Jan. 18, 19 11, B,LC,NY. Rail«;^ay world, v, 55. 88; Feb,3,19lU ASCE,B,PCV. Galveston news, Jan. 23, 1911, p. 26, B. Bureau of rail\ftay ne\-'3 and statistics. Physical valuation and capitalization of railways, Dec ,7, 1910. 4 p, 8® Its leaflet no, 16. B. Reprinted in Railway and engineering review, v. 50: 1159-50; Dec,17,1910/ Burns, Clinton S. • . The determination of physical values. (Engineering record, v. 52: 328-29; Sept .13 , 1905) B.LC.NY.. Valuation'of railway property for purposes of rate regulation. Presented to the Western economic society, Nov»13,1914. L5t.Paul» ^^^^'in Rlilwariiorlry.1914. p. 98-109. B , CU, Kh. ICG. JC .LC,PCV, SU, UC.UP,UW,Y, See also Journal of political ec onomy , v.23 : 17-23; Jan, 1915. 3,CU,LC,rIY. Abstract in Railway age gazette , v, 57 : 949; Nov. 20, 1914. Public service regula t ion, v,4 : 82-8 5 ; Feb .1, 1915 . B,ICC,MYPS,UI. Bvllesby, H. M. . Responsibilities of elecirical engineers in making appraisals. (American institute of electrical engineers, Proceedings, Sept, 1911, p. 2013-27; Nov. 1911, p. 2356-2402) ASCE. Reprinted separately, Chi cago, 19 11, 3d, ed. 34 p. 8° B, Commons, John R. Physical valuation of public utilities. (Independent, V. 65: 582-85; Septa0,1908) B,LC NY. Reprinted in Fr-^ight, v,9 : 267-68; Oct, 1908) B , H, ICC, LC.UI , Co tton, Joseph P . An argument against official valuation of railroad properties, (American economic association. Bullet in , v .11: (3d .ser J :253- 58; Apr. 1910) B.BPL.NY, ., n tt Discussion by Edward B.Whitney, Victor Rosewater, Cnarles h. Matthewson, A.C .Playdell, B,H, Meyer, p. 259-89. Crosby, 0. T. Physical valuations. (American electric railway association, P roc eed ings . Am erican ass o- ciation,1911, p. 368-98) ASCE,B,PRT, Abstract in Electric railway 3 ournal,v.38 : 874-75; Oct. 14, 1911. &Qrv p PPT wt 4:. I' aluati'lS- Genera 1-4) '*' ^ Donecker, H, C, The organization and Tunctions of a valuation staff, (American electric rai Iway ass oc iat ion , P roceed ings , 1914 : 99-116) ASCE,B,PP.T.^ Abstracts in Electric railway j ourr al, v .44 : 343-44; Oct, 14, 1914. a;::;e,b„ Jillbctric traction,v.lC: 62 5-26; Oct. 19 14, B, Dunn, Samuel 0, Valuation of railways, with especial reference to the physical valuation in Minnesota, (Journal of political economy ,v, 17 : 189-205; Apr. 1909) ASCE,B,BA,CleveFL,CtaL,CU,ICC, JC,LC,NY,.NYPS, Reprinted in hi3 Current railway prcbxems. New York, 1911* at pages 5-39, ASCE,B ,BA, ClevePL, CtSL, ICC, JC, LC,LU,PrU, PCv','5rtLPL,UCal,UC,UM,UI,UP,UT,UW,WRHS,Y. 11-5975- Dunn, Samuel 0, Valuation of public utilities from the railway point of view, (Western society of engineers, Journal, v,19: 507-15; May 1914) ASCE.B, Abstract in Railmv age gazette, ■/. 56 : 573; Mar, 17, 1914. Dunn, Samuel 0^ TRe Va lu at i on o f ra i Iway s . (Atlantic monthly ,v ,113 : 403-16; Mar. 1914) B,LC,NY,PCV. Edgerton, A. J, Brief and argument as to the valuation of railroads, on behalf of the state railroad and public service commissions of Minnesota Land 15 others].,. A. J, Edgerton [and others] 25 p, 8° B, Before the Interstate Commerce Commission, Western advance rate case, IclS docket no. 555* Edgerton, H. H. . Railroad valuation, (Railway eng in eer ing , v, 2 9: 477-81; Dec. 1914) B, In Railway lib rary , 1914: 83-^7, B , CU, Hh, ICC, JC ,LC,PCV, SU.UC, UP,mfl[,Y. Electric railway journal [Editorial] Teaching public utility valuation. (Electric railvv^ay 3 ournal , v,42 : 365; Sept. 6, 1913) B,PRT, Electric railway journal [Editorial] Valuation by the national and the s ta +e governments. (Electric milway j ourna 1 , v.40 : 1139- ; Dec, 7, 1912) B,PRT, Engineering record [Editorial] Principlss of valuation again. ((Engineering record, v. 70: 577; Nov. 28, 1914) B ,LC ,NY, ASCE. Erickson, Halford. Valuation of public utilities. Address before Indiana sanitary and water supcly as soc iat ion ,Feb . 15 , 1912* [ Indianapolis? 1912] 43 p, S** .B,BCPU,LC. 12-33628 ¥■■ 4>: Valuatictlr-5) Pp ^ General-cont,) Erickson, Halford, Relation between the valuation and the rate of il-eturn thereon. (National association of railway commissioners, Proceed ings ,1913« p. 433-46) ASCE,B,BPL,CU,H,HU,IndSL,ICC,JC,LC,MassPS,NebSL,Ny, ?U,PCV,StLPL,UC,UI,UM,UNeb,UP,UW,WRHS,Y. Erickson, Halford, What should a company earn? Relation between the valuation and rate of return. (Public service, V. 18: Jan. 1915: 17-19) B. Esch, John J, Physical valuation of railroad property, (Brief, V..13 1 42-65; Mar. 1913) NYPS . Evans , J. D, Appraising railroad values. (Moody's magazine, v. 4: 135-39; Jt!£L»1907) B, ICC, LC.UI, Y. Fenwick, Charles G, Judicial test of a reasonable railroad rate and its relation to a federal valuation of railway property. (Michigan law review,v.8: 445-57; Apr. 1910) ASCE,B,UM,NY|>S ,PCV. Fink, Henry, Valuation of railroad property, (Railroad age gazette, v, 45 : 587-88, 627-32; Jul. 24, 31, 1908) Reprinted in his Federal regulation of railroad securities and valuation of railroad properties; letter to the Railroad secu- rities commission in reply to their request for information and opinions. [Roanoke, Va, , 1911] B, ICC, JC,LC,NY,UT. 11-10028 Abstract in Railway world, v. 55: 288-89, 390-92; Apr. 14, May 19,1911* B,NyPS,PCV. Floy, Henry, Valuation of public utility properties. New York , McGraw-Hill, 1912. 390 p. 8° ASCE,B,CalSL,ClevePL,ComU,CtSL,Hh?LC,MIT, PCV,Salem(Ore)PL. 12-10642 For a school of valuations^ (New York times annalist , v. 2 : 511; Oct. 20, 1913) B,PCV. Missouri governor wants state university to train valuation engineers. • Foster, Horatio A, Engineering valuation of public utilities and factories. New York, Van Nostrand, 1912. 345 p. 8° Bibliography: p. 330-32, ASCE,B,FJL,Hh,Coi*nU,PCV,LC. 12-10643 , Reviewed in Railway age gazette, v. 53 : 277; Aug. 16, 1912, Reviewed ^ly John!' Bauer in American economic review,Dec«1913, p. 926-28. Reviewed in Commercial and financial chronicle, v»95 : 266-67; - Aug .3, 1912. #1 . 1 , •';■' , -^ MassPS NY,NebSL,0n.1|^aPL,PF,PrU,^tLPI^ UC,UI,UM/jiifeb,UP, UW,WRHS,Y,PCV, Gray, John J. Expert (or opinion) testimony in rate valuation cases* A study in the administration of justice* (utilities magazine, v .1: Jana916: 192-204) B , ICC,LC,PCV7UP, Address before Philadelphia conference on valuation. Gray, John H, The vagaries of valuation, (American economic review, supplement, v, 4: lS-44; Mar,1914) BjLC^Jl?. Guernsey, Nathaniel T, Valuation, [Paper before] American electric railway association, February 4th, 1916* [Chicago? 1916] 24 p. 8° B, Abstracts and comments in: Aera,v.4: 683-97; Feb. 1916, Discussion p, 698-710. B, Electric railway j ournal , v,47 : 249-52; Feb«5,1916, B, Editorial p, 242-43, Abdtract of discussion by P,J.Kealy, Electric railway journal, v. 47: 267-68; Feb, 5, 1916. B, Abstract of discussion by George Vifeston, Electric railway j ournal, V.47: 265-67; Feb,5,1916. B, Haines, Henry S, Value of railroad property in the United States, as shown by the report of 1896 of the Inter-state commerce commission. In his Rmer ican railway management, New Yorld, 1897. p. 308-18. 12^ B,CU,CornU,HU, ICC,LC,MIT,PrU, StLPL,UCal ,UNeb , UP ,UW, Y. 4-10671, Hansel, Charles, Valuation of railroads. Southern commercial congress. The South's physical recovery... Washington, 1911. p. 707-39. B, Abstract in Railmy and engineering revi ew, v.51:354- 55 , 376-77, 379-80; Apr. 22, 2 9, 1911. B, Traffic world, v. 7: 735-43; Ap'r.^2, 1911. B,ICC, Hanson, Burton, Brief and argument for Chicago, Milwaukee & St, Paul railway company, Chicago, [1910] 60 p. 8° B. Before the Interstate commerce commission in 1910 advanced rate case, doclet no. 3500. Discussion of fair value, p. 1-24. Hayes, Hammond Vinton. Public utilities^ their cost new and depreciation. New York, Van Nostrund, 1913. 262 p. 8° B,LC,PCV. 13-19301. Review by Leonard Metcalf in Engineering news ,v,71 :381 ; Feb .12, 1914. B,LC,NY, f^ ii Valuatio.*f.7) - |^ ^ General- con t,.][ Hayes, Hammond Vinton* Public utilities; their fair present value and return. New York, Van Nostrayid, 1915, 207 p, 8° ASCE.B ,LC,PCV, S tLPL. 15-7487, "Intended to supplement a previous study", i.e. Public utilities; their cost new and deprepiation^ 1913, Heilman, Ralph E. The development by commissions of the principles of public utility valuation, (Quarterly journal of economic 3, v, 28: 269-91; Feb. 1914) ASCE,B, LC.NY, Heiss, A,E, Value, judicial or legislative, (Traffic world, v,10: 1058-59; Dec, 28, 1912) B, ICC,JC. Hines, Edward Warren. Abstracts of cases decided by the federal courts relating to the limitations of the fourteenth amendment upon the power of sta+es to regulate rates of railroads and other public utilities, as reported in volumes 1 to 155 of the Federal reporter and in volumes 1 to 206 of United States Supreme court reports, and also some abstracts of state court decisions upon the same subject, Louisville, J.P, Morton & co., 1908, 248 p, 8° B, CtSL,LC,NebSL. 8-12180, James, Edwin W, The ethical principle in physical valuation for rate making, (Pojpiular science monthly ,v, 86 : 153-63; Feb, 1915) LC,NY, Johnson, Emon'' R. American railway transportation. Mew York, 1903, 434 p, 8® Railway valuation, p,92-96. Various editions, widely distributed, Johnson, John Martin, The magnate or the people. Milwaukee, 1913, 307 p, 8^ B,LC,NY, "Valuation" p, 176-233. 13-14844 Jonah, F, G, ' The vdluation of ra ilroads, (Association of engineering societies. Journal, v, 52 : 121-52; Mar. 1914) ASCE,B,NY,NYPS , Kerr, William D, Constitutional protection in valuation, (utilities magazine, V.1: Jan. 1916: 208-15) B, ICC, LC,P(5V,UP. Discussion by A.L.Valentine, p. 217, Address before Philadelphia conference on valuation, Kiersted, ¥. , and Burns, Clinton S, Fundamental principles of public utility valuation, (American society of civil engineers, Proc e ed i rgs , v.41: 415-24; Feb. 1915) ASCE,B,LC,NY. i, General-cont.) Lardner, Henry A, Valuation of public utilities^. In Hallett, Eugena R. Public utilities act of California, San Francisco, I0:2, p, 27-34, B,LC,UCal. 12-33360', Laughlin, J» Laurence. Valuation o'^f railvaysr> (Scribner's .magazine, v*45: 434-41; A!:r,i:-^09) B,LG,Ny, Reprinted in his Latter day rr.ahaPL,PCV,PF.PrU,StLPL,UC , U I » UM , UN ebmUP , UW , WHBS , Y , Abstract in Electric railway j ournal , v,36 : 1192-93; Dec, 27, 1910. <> General- c on t.) Mayer, Joseph. The valuation of public utility property. (American society of civil engineers, Proceedings ,v, 41: 425-32; Feb*1915) ASCE„B,LC,NY. Meyer, E. H. The valuation of the railways in the United States, (National association of railway commissioners, Proceedings, 1904, p, 46-49) AmhC,B,BPL,SCL,CtSL,H,HU,IndSL,'ICC, JC,LC,LibCo,LU, MassPS,NJSL,NY,NebSL,OmahaPL,PCV,PF,PrU,StLPL,UC,UI, UM,UNeb,UP,UW,WRHS,y, See also Railway age, v, 38: 729-30; No\r.l8, 1904. Miller, Darius, The railroad answer to Mr. Barber. (Pearson's magaz ine,v.28: 74-83; Aug .1912) B,LC,NY. Comment on Mr, Barber's valuation figures, p. 78, Molitor, F. A. The engineer in valuation, (Public service regula ti on, v.2 : 261-62; May 1913) ASCE,B,UI. National civic federation. Department on regulation of interstate and municipal utilities. Commission regulation of public utilities; a compilation and ana-' lysis of laws of forty-three states and of the Federal government.,. New York, 1913. 1284 p. 8° B,LC, 13-21917 "Valuations of property", see index* Laws of the states provirding for valuation of public utilities, p. 190-208. National association of railway commissioners. Select- list of references on the valuation of public service corporations. [n.p,,1912] 25 p, 8° B,LC. 12-33631 New York, Legislature. Joint committee on investigation of public service commissions, Kinal report. Cwiti hearin gs , Jan.3 0-Mar,20, 1915, and exhibits] Apr. 20, 1915. Albany, 1915, 2 v. fSen.doc.69, Legislature 1915] B,LC,NY,NYSL. 15-27478 Tes iimony contains references to theories of valuation, e.g .W.T.Emmet, p. 2176, in vol, 2. Newcomb, Harry Turner. Cost of railway service and reasonable rates. Digest of matter relating to the cost of railway service as affecting the determina- tion of reasonable rates, contained in opinions of the Interstate commerce commission reported in volumes 12 to 25 inclusive, and opinions no, 2134 to no. 2204 of volume 26, [Washington , 1913 j 267 p, 8° B»" : A13-854 Valuation and cost determination, p. 217-30, I Valuatio'^iSlO) General-conb,) f^^ fi Newcomb, Harry Turner. Govemnent ragulat.i. on of railway capitalization^ (Railway world, v*55: 188-89, 208-09; IJar.lO, 17 , 1911) B Statement prorared for the Railvvay securities commission* [rthrop , C laud i an B, Replies of Judge Baxter, Messrs. Stuyvesant Fish, B. P. Ripley, Henry Fink end S. R, Knott to questions involving valuation of Railway property and reasonableness of rates, together with extracts from certain decisions of the courts supporting said replies »., [Washington 1906] 76 p, 8^ B, A13-2123 Oklahoma, Corporation commission. Opinion and findings of facts of the Commission in the Commodity rate orders, No*1350 [etc.] In. its. Fifth annual rep ort. , 1912 , v.l: 314-468, ASCE.B , ICC.LC . Commissioner Henshaw discusses methods of valuation, cost of construction, cost of reproduction, depreciation, etc, Ontario, Commission on railway taxation. Report of Ontario commission,.. 1905, Toronto, 1905, 219 p. 8° B,LC,TPL. 6-31874 Reviews reports of various state valuations* Philadelphia, Conference an valuation. Proceedings of the conference on valuation, ., November 10th to 13th, 1915, under the auspices of the Utilities bureau', (utilities magazine, v,l: Jan. 1916) 227 p. 4® B, ICC, LC,NY,PCV, UP. Contents: Part 1: Reproduction theory, Pa.rt 2:- Original cost. Part 3: Franchise values. Part 4. Land values. Part 5; Dep r ^i;i ation. Pax't 6: Going value,, Part 7: Unit prices. Part 8: Financial aspects of valuation and regulation. Part 9: Mak i rg and maintenance of priced inventories. Part 10: Valuation by approximation. Pare 11: Opinion testimony. Part 12* Constitutional protection in valuation. Part 13: Valuation and the future of public utilities. Comments: Aera,v,,4: 454-55; Dec ^ 1915a B, Electric railway j ournal , v ,46 : 925, 990-95, 1031-34; Oct„30, Nov, 13, 20; 1915, B. Electrical world, v, 66: 1125-30; Nov. 20, 1915, ASCE, Stone & Webster public service j ournal ,v, 17 :423-28 ; Dec. 1915, B, Pomeroy, L. C» The valuation of railroads, (Association of engineering soc iet i es ,i?ournal,v ,52: 337-39; Jun»1914) B. Discussion of paper by F.G, Jonah in the March journal. Principles and methods for the valuation of railroad property and other public utilities, (Engineering-contra|cting, V.41: 452-58; Apr. 15, 1914) B, Valuation- 11) * ^' G eneral-cont.) P>.ankin, George A. Can our railv/ays bo fairly and justly appraised? • ijl hj.-S, -^^merican transportation system; a criticism of the past and ths present, and a pD.an for the future. New York & London, Putnam, 1909. 4-60- p. 8° See pages 316-33. 9-28107. ASCE,B,CU,C'ornU,II^Bl,ICC,JC,LC,Jirj,Nf,NYPS,UI,UM,UP,UW,Y. Raymond, Wi iliarp Gait, The elements of railroad engineering. New York, Wiley, 1908. 405 p. 8° B,Cleveri., :U,LC,5U. 8-7887 The introduction contains material relating to the valuation of ra i 1 ro ad s „ ' Reynolds , Jackson E, Railway valuation - is it a panacea? (Columbia law review,v,8: 265-80; Apr. 1908) B , CU , LC ,NY,NYPS . Richey, A, S, Valuation for rate-making purposes, (Aera,v.l: 686-87; Mar. 1913) B,UI. Riggs, Henry Earle. The valuation of public service corporation property. (American society of civil engineers, Proceed ings , v, 36 : 1369-1538; Nov, 19 10) ASCE,LC,WY,FGV. Reprinted separately, [New York,191l] 300 p. 8° B. With discussion ^y Messrs F.Lavis and others. Abstract in Eng ineering-contrac t ing, v.34: 534; Dec. 14, 1910, Riggs, Royal E, T,. Some legal problems of rai Iroad -aluati on, ' • ■■ ' (Columbia law r evi ew, v.]3 ; 537-94; Nov. 1913) B , CU ,LC,NY,NYPS . Reprinted sepa-atelv, [New York, 1913] 28 p^ 8^ B,NYPS. A13-2158 Rip]^, William Z, Physical valuation of railroads. (Political science quarterly ,v, 29 : 569-99; Dec, 1914) B,LC,NY. Ripley, William Z. Railroad valuation^. (Political science quarterly , v«22 : 588-610; Dec ,1907) LC,NY,NYPS. Reprinted separately, Boston, 1907. 33 p, 8^ ASCE,B, HJ ,NY,PCV, Sakolski, Aaron Morton. Some economic problems of railroad valuation, (American economic re/iew.v, 5^ 12-26; Mar, 1915) B, LC, NY,NYPS . Reprinted separately, [Cambridge? 1915] 15 p. 8^ 15-885 9, B,LC,NYrG, Abstract under title "Depreciation and appreciation in railroad valuation", in Railway world, v, 59: 303-04; Apr, 1915. AS CE , B , H , HU , I C C , LC , NY , U I , UM , UP , Schreiber, Martin, The ac curacy of appraisals, (AQra,v.l: 247-51; Oct. 1912) AGCE.B,. #. Valuation- 12) General- cont ,) Seay , Ge orge J» The railways and the people. Address before the Richmond Chamber of commerce^ Mar. 25, 1909, 31 p, 4° B, "The valuation of railroads", p, 28-29, Sinsheimer, Paul A^ Financial aspects of valuation, (utilities magaz ine , v,l: Jan.l9l6: ir)5-69) B, ICC, LC ,NY,PCVtUP. Address before Philadelphia conference on valuation. Storey, Douglass D. The United States supreme court and rate regulation, (University of Penns^rlvania law review,v,54: 1-41, 151-85, 270-300; Nov., Dec, 1915, Jan,1915) B ,LC,NY,PCV,UP , "The various theories of valuation." Taylor, t\ D, Discussion of "valuation of railroad properties," (American society of civil engineers, Tra^nsact ions ,v, 52 : 353-64; Jun.1904) ASCE,B,LC,NY. Thompson, S las on. Cost, capitalization and estimated value of American railways, Chicago, 1907, 188 p, 8° 9-2054 B,ClevePL,HU,ICC,LC,NY,PCV,UC,UI,UMv,mi[. Third edition, Chicag cr,I908, 177 p. 8° 8-15782 B,BPL,Bo3tU,CU,CornU,DCL,HU,IndSL,ICC, JC.LC, JC card 62575 MdKS,MIT,NKSL,NY,Salem(Ore)PL,SU,TrentPL,UP, Comment, Rai Iway age, v,44 : 710-11; Nov, 22^1907. B. Railway news, v, 89: 15; Jan. 4, 1908, B. . Journal of commerce, Sept, 19, 1913 , p ,4, col, 1-2. B. Tir^gley, Richard Hoadley, Physical valuation of railroad property, (Trend magazine, v, 6: 824-30; Feb, 1913?) Rejirinted separately, [New York, 1913?] p, 824-30, 8° 3, U.S. Bureau of the census. Commercial valuation of railway o^ierating property in the United States: 1904^ V'ashington, Government printing office, 1905* 88 p, 4<^ (its Bulletin 21) ASCE,B , CU,LC, NY.NYPS ,PCV, Y , 9-5920. Comment: Railway age, v. 37: 1103; Jun.17,1904, B,PCV, Railroad gazette, v,39: 194-95; Sept, 1,1905, B,PCV, Abstract: Railroad gazette , v. 39 : 168, 226; Aug, 18 , Sep t, 8, 1905. Freight, v,4r^: 122-23; Sept, 1905. B, See also Browne, E» Frederick: Criticism on Bulletin no, 21 is3i©d by the Census bureau, assuming to give the commercial value of rail- roads, Omaha [l905?] UW, A summary of this report with extracts is in the Annual report of the Interstate commerce ooramission for 1905: 88-92, AiahC,APS,B,Co-'nU,DCL,FJL,JC,JHU,LC,LU,McGU,MIT,NY,NebHS,PF,StLPL, SU , Tren tPL , Tuf ts ,'UC , U I , UNeb ^ «) 4: Valuatioa"13 : Genersi- cont.) MevBr, Balthasar H, Valuation of railways ia forsign countries, - Prussia, Switzerland"; France* In.. U..r« Bureau of the census. Commercial valuation of railway operating -roperty in tb 3 United. States, 1904. po&7-75. ASCli:,B,CU,ICr.,LC,Ni?S,,PCV,Y„ 9-5920. U,S, Inters ta, to commerce c :\a.iii)\ss ior « Florida east c oa^lt railway company et al„ , petitioner, v. United States, respondent, and inters tate ccmirierce cmmission, intervening respondent. Brief fox' Inters -'-ate comnierce commission upon final hearing, Charles W^Needharn, assistant solicitor, Washington, 1912, 56 p, 8° B, Theory of valuation; main line valuation, U^'Sr* Library of congress. Division of bibliography. Select list of references on the valuation and capitalization of railroads ;,,, Washington, Government printing office, 1909. 28 p. 4^ APS,B,BA,CU,JC,LC,NY,UCal,Y, 9-35001. Urban, W, M, Valuation; its nature and laws, being an introduction to the general theory of value. New York, 1909, 433 p, 8° B,LC. 9-18489 .(Library of philcsophy, ©d. by J»H,Muirhead, Vrooman, Carl S, American railway problems in the light of European experience, or governmen t -r egulat ion vs « government operation of railwa3'^s, London, New York, Henry Frowde ; [l910] 376 p, 12° AlO-1620. AmhC,B,BPL,CU,DCL,HU,iCC, ^0, LC , LSE, NHSL,NY,Prus sia ,UCal,UI,UP,UW, Y. "Railway valuation", p,4 8-50, Webb, Walter Loring, The economics of railroad construction. New York, Wiley, 1906, 339 p. 8° 6-35441 AS CE , B , ClevePL , CU , C mU , JC , LC , NY , NYPS , PO.^ , UCal , UP , UW, Y , "The valuation of ra ilv^uy property" , p, 41-65, Whi-tney, Charles A, Railway appraisal, (Brooklyn engineers' club, Proceed ings , 1912: 90-101) B, Whitridge, Frederick Wallingford. Official valuations of pri\''ate property, (American economic association quarterly, 3d ser, , v, 11:239-52; Apr. 1910) 3,LC,NY, Paper before 22nd annual meeting of the ass oc iat ion, Dec ,1909, Reprinted separately, [New York , 1910? J 24 p, 8<^ B,ICC,LC, 10-32454, Abstract in Electric rail^my ] ouma 1, v. 3"5 : 110-12; Feb,15,1910/ ASCE,B. :SL, 1?;-13-;J5B revised Supplement, New YorKyl914* p»799-1443. 8° ASCE,3,LC,DCPU,NYo 12-13958 revised, Y/hitten, Robert Hgrvey. Fair value for rate purposes, (Harvard lav/ rev iew, v ,P,^: 419-36; Mar, 1914) B , JCPU, HU, I.C,NY, Reprinted separately, Cambridge, 1914: po419-36. 8° ASCE,B,HU. Whit ten, Robert Harvey, Certain principles of valuation in rate cases, (American academy of political and social science, Annals, v, 53: 182-97; May 1914) ASCS ,B,LC ,NY. V/ilcox, Delos F, Capitalization, capital value, appraisals and purchase price. In his Municipal franchises, Nev/ Yo rk , 1911, v,g: 780-802, B,LC. 10-6078. Williams, William. Henry, Railway capital and value s;. paper for the Traffic club of New York, Nov, 24, 1908, [New York, 1908] 61 p, 8° B , ICC, JC,LC,UC, Y, 9-18456 Also published under title "Remarks before the Traffic club of New York". [New York , 1908] B^ICC 22 p, 8<^ Abstract in Railway and engineering rev i ev/, v,48 : 1048-50; Ee 0,2 6,1908, Railroad age gazette, v. 46 : 761-62, 805-08, 845-46, 903-05; Apr, 2, 9, 16, 23, 1909. V/illiams, ?/illiam ' Henry <, Valuation of public service corporations, paper for discussion hy joint session of the American economic association and American political sci.^nce association, Cham.ber o^^ commerce, New York, Dec, 30, 1909, [New York, 190-??] 51 p, 8<^ ASCE, B , ICC ,LC,PCV,UP. 10-3027 In Americ!in econom.ic association. Pub licat ions , 3d 3'er,,v.ll: 19 0-23 8: Arr.l910„ B,LC,NY,, Abstract in Bl'.ecti lo railway joumal,v,3 5: 76; Jan, 8, 1910, B,NYr3,rKr. Wisconsin. Railroad ccv.mi<3 5i on , A, E. Buell V3 , Chicago, I'Ulwjjiuk ie & St, Paul railway company, sub- mitted' July 1,1906. Deciddd Feb«16,1907, In its Opinions end dec i s ions ,v,l : 337-507; Madison, 1908. ASGE,B,?CV,UCal»UNeb. Discusses what constitutes a fair valuation of a railroad, see p. 337, 478, V/ood, Robert C, Financial asi^ects of regulation, (utilities magazi ne, v,l: Jan. 1916: 170-71) B, ICC , LC,NY,PCV,UP, Address befo r^ Philadelphia conference on valuation. / i^ v.. J Ct' Xo \ a- <-/ Wymond, Mark .v Railroad valuation and rates, 339p,8° B,LC. Chicago, Wymond & Clark, 1916 16- ''-1^2 • « * « USES AND PURPOSES Clark, E, E„ Coramis 3 i oner Clark on railvyay valuation, (Railway age gazette , v, 48 : 155; Jan. 21, 1910) Extract from an address delivered Dec ♦29, 1909, Lovett, Robert S, Statement of R, S, Lovett before the Texas Welfare commiss ion, . , Dallas, Texas, May 15, 1912. New York,[l912] 100 p. 8^ B, Containing some discussion of valuation as a basis for rates and other pu^'poses. Railway age [Editorial] Taxation and rate regulation, (Railway age, V, 44: 37-38; Jul. 12, 1907) B Valuation for taxation and valuatio-o for rate regulation. Railway world [Editorial] The valuation of American railroads, (Railway world, v, 51: 410-11; May 17,1907) B , H, HU, ICC, LC, NY ,UP. Uses and purposes* Washburn, W. D., jr. Minority report of the Committee on investigation of transportation rates, of the Minnesota House of representatives, [S t.Paul?1905] 28 p, S'> B. Uses and purposes of valuation, ''H-itten, Robert H. Distinction between value for tax and rate purposes, (National tax association, Proceedings, 7th annual convention, 19 13 , p. 342-50) B, Williams; William Henry, Railroad valuation and making of rates, (Railv/ay critic, Jul. 6, 1911) B, For Rate-Making Baker, J, Newton. The limitation of s +ate control over the regulation of rates, (Yale law journal, v,21: 126-40; Dec. 1911) LC,NY,Y, Reprinted separately, New Haven, [1911] 15 p, S^ A12-126 B.ICC. Present value of property should be the basis of reason* ableness, p. 11. Bauer, John, Returns on public service properties, (Political science quarterly ,v, 30 : 106-33; Mar. 1915) B,CU,LC,NY. Valuation as a basis for rate-making. %ilv;ay valuation and pro fit A ■ 'jpf in, hi.s_ Amsrican transportation question, New York , 1912 : 81-123* AmhC , ASCE , B , CalSL , ClevePL , C tSL , DCL , LC , NYPS , PCV , PrU , OmahaPL, ^ TrentPL,UC, 12-4449 Valuation as a basis for rates, Dunn, Samuel 0, Railroad valuations and rates. Chicago view that valuation shows justification for advances in freight charges. (Wall street journal, Apr. 22, 1911) B,LC,NY. Engineering-contracting [Edi tor ial] Developments of the freight rate hea,ring regarding the physical valuation of railways. (Engineering-contracting, V. 34: 263; S ep t. 28, 1910) ASCE,B,PCV, As a basis for rate-making, Finley, William Wilson. The measure of reasonable rates. (Railway world, v.55: 148-50; Feb. 24, 1911) B , H, HU, ICC,LC,NY, UI, UM, UP, From address before Traftic club of Phi ladelphia,Feb .18, 1911. •Also in the Railway library, 1910 : 273-82. Fish, Stuyve^ant. Some phases of the American railroad problem. (Government, v.l: 7-l§; Jul. 1907) B,CtSL. The valuation of railroads as basis for rates ,p ,17-18. * Floy, Henry, Value for rate-making. New York, McGraw. 1916, 322 p, 8° B,LC,NY,NYMR. 16-10512 Hambleton & company. Physical valuation of railroads. [Baltimore, Apr.l,191l] B. Circular letter, Hi.nes , Walkee D. In determining the legality of railroad rates, the standard of a fair return on the value of the property" is not an adequate test either for courts or commissions. T^Q^n^'S n]^^ of Pittsburgh, Proceedings, 8th annual dinner. Mar. 18, Abstract in Railway age gazette , v .48 : 1129-30; May 6.1910 Jackman, William Jp.mes. Legal features of .commerce regulation, Llinneafrolis , [l912] 3 94 p. 8 B,LC,t;tL?L,UMinnc 12-20183 "Establishing rates on valuation basis", p, 189-201, James, Chaies C. Valuation in rate making, (Traffic world, V, 17: 403-05; Feb, 19, 1916) B,ICC. Paper before Railroad men's improvement societv, New York. Feb. 10, 1916. * Valuation as a basis for rate-mal: ing. (.rnco-eocoCiiU'T bi-a^ eosO i -'.C-aoi^- ev ij:i''. 3:1 ' -ji'H-stBT 10 V..C -/rro S! ri ' -Ib 'H -C' "/ Fj'X "i '*. >aluo.tI?h-18i U.es a.rd purposo3-con t!) For rate- making Johnson, Lucius E, Relation of value of railroads to rate -ov^k ins « ad<^ . ^ transportation cluh, I)gc,2,1909, [Rc^ro-oV?' ^a^^n ""'^ ^^^-^^o 15-22109 Journal of commsrce [Editorial] Railroad value and rat 33^ (Journal of commercs, May G,191l) B,LC,MY, As a basis for rates, Jurgensen, Dalbert Frederick, Railroad valuation. Rep reduction coat new as a sole ba^i.s for rates. St. Paul, Septa3,1912. Minneapolis, 1*^12. 13 p. a'^ ASCE,B,NY,NYPS. A12-.1440 Read Oct, 23, 1912, at second meeti.ig of Mississippi Valley states conference on railroad valuation at Oklahoma City* Reprinted in Journal of the engineering soci eties , v,49 : 204-14; Dec^l912» Public service regulati on, v,l: 699-703; Nov. 1912, under title "Wrong basis for rates* An attack on the accuracy and fairness of the reproduc- tion theory!?' B Abstract in Railway and engineering revi ev^r, v.52 : 1101-02* Nov.30,1912« B, Railway engineering ,v^ 28: 254-55 ; May 1913. B. Further 'discussion of this paper by the author, in Journal of the engineering so cieties , v, 51: 95-101; Aug,1913, B has this in 6 typewritten pages, Morawetz, Victor, The power of Congress to regulate railv;ay rates. Nev/ York, [1905] 22 p, 8° B,HU,ICC, JC,LC,NY, 10-27464 Original cost as a basis for rates, p*5» Published in Harvard law review, v*18: 572-87; Jun*1905, CtSL,HU,LC,NY. New Jersey, Board of public utility commissioners. Valuations; The basis for rates* In lis. Fifth annual rep or + ,1914: 19-20. B, CU, HU, ICC , JC,LC,NY, UC,UV/,Y. New York Evening post. Absurd valuation theories. (Railway age gazette ,v ,54: 811; Apr. 4, 1913) Noyes, Walter Chadwick, American railroad ratas , Boston, Little,Brovm & co.,1905, 277 p»8° B,BA,CloverL,CornU,CU,HU,IndSL,ICC, JC,LC,NY,UC,UI,UM,UP,UW,Y. CU & Y have 1906 ed . 5-35605 Valuation for rate making, p^^5-29. Railway age [Editorial] Shall railway profits be reduced? (Railway age, V. 43 : 169; Feb. 8, 1907) A denial that the value of railways is a proper basis for rate regulation.. I luation'-lO; Uses & purposes-cont,) Ha i I'.va y ago i. ?^ ^' ' "' f ■ r.i ■ . . : . j Tho proposGU railway valuation and rat'3S« (Railway age, v. 43: 268-69; Mar,], 1907) An argument against a valuation for use in rate regulation [,ilv/ay age [Editoml] President Roosevelt^ s railway policy. (Railway age, v. 43: 862-63; Jun.9,1907) Contains an argument again:=5t valuation as a basis for rate reg ulati on, ti Iway and engine'ering review/ [Editor ial] The cost theory of rates, (Railway and engineering review, v. 47: 554-55; Jun,22,1907) Proposal for valuation of the railways. Questions submitted by Chicago Record-herald to railroad presidents, with comment on the replies. Comment: Railway age, v, 43: 1189-90; Jun,21,1907, Ripley, William Z, Which line makes the rate? (Railway age gazette , v. 48 : 862-64; Apr. 1,1910) Possibility of using valuation as basis of rate regulation in the case of comipeting lines of unequal value. i Schnacke, F, D. Physical valuation of railways. (Santa Fe employoa magazine, v. 6: Mar. 1912: 49-50)- B,ICC,LC,NY. Reprinted in Train dispatchers bulletin, v. 17 : Jul. 1912: 13-14. B Swayze, Francis J. The regulation of railway rates under the fourteenth amendment. (Quarterly journal of economics ,v .26 : 339-424; May 1912) B,LC,NY. Reprinted in Ripley, William Z, Railway problems, Boston, New York, Ginn & co.,[l913] p. 716-44. 13-23193 B,LC,OmahaPL,UCal. Tremain, Henry Edwin, Physical valuation of railroads not an essential factor in rate- making. (Editorial revi ew, v.3 : 758-63 ; Aug. 1910) B,NYPS. Wall street journal [Editorial] Valuation and rate- making, (Wall street journal, Octe8,1915, p. 1, col. 2), B,LC,NY. See als o Haney, Lewis H. D o p r e" c ko. t i on.. J am es , C . C . i'edaTiJ. val uat ion . Valuation-20 ; Usas & purposes-c ont.) For Taxation Adams, T. S, Valuation of railway property for purposes of taxation. ^ (Journal of political economy, v. 23 : 1-16; Jan. 1915) ASCE,B,LC,NY* Reprinted separately, 16 p^ ^'° B» Paper before V/estern economic society, Nov, 13, 1914. Abstract in Railway age gazette, v«57 ; 949; Nov. 20, 1914. Baldwin, W. W. ' ' Railroad taxation. (Railway wo rid, v. 52: 757-60; Sept. 4, 1908) "The valuation method of taxing railroad capitalization."... Extracts from remarks before Minnesota academy of social science. Breed, G. C. Assessing railroads.' (Railv>/ay review, v. 21 : 475 ;Aug,27 , 1881) "It is so true as to be almost axiomatic, that the more a railroad costs the less it is worth for railroad purposes." Discussion of valiation for taxation purposes. Clodo, Walter Baker. The law relating to the assessment and valuation «f railways and stations for rating purposes. London, Eyre & Spo ttiswo ode, 1899. 144 .p, 8° B,LC,MIT. 10-34781 Hansel, Charles, Railroad appraisal and taxation in New Jersey. (Engineering new3,v.&8: 334-36; Aug. 22, 1912) B, LC,NY^ASCE, NYPS . Repi*inted separately, [New Yo rk?1912] , under title "Valuation of railroads for taxation". 6 p. &^ 14-9592 B,LC. Hansel, Charles, • What is the value of a railroad for the purposes of taxation? (Railroad gazette, v, 33 : 271-72; Apr,19,190l) Review of the report on the Michigan appraisal by M.E.Cooley, and discussion of the basis of apportionment of the values of interstate lines to the states. K etc hum, N. S. Valuation of railway and commercial property for taxation. (Rail my age, v. 44: 393; Sept .20, 1907) Suggesting a method of valuation for taxation. Newcom.b, Harry Turner. Physical valuation. Cost as a basis of taxation. (London Times, American railway number, 1912: 31-35) A13-694. B,FJL, JC,LC. French edition, B,JC. A13-726 Oregon. Board of tax commissioners. [The value of a public service property depaa-ds upon purpose for which valuation is made3 In its Third biennial report, 1915: 10. B, % iluation-21; Uses & purposes- cont.) For taxation. |ehn, Carl C* Taxation of public service corporations, (National fax association, Proceedings, 1st annual conference. 1908; p. 635-48) b/ Principles of valuation. Tarbet, William L. The assessment of railroads, (National tax association, Proceedings 6th annual conference, 1913 ;. p, 499-506) B Taylor, W. D. The appraisement of the physical value of Wisconsin railways for the purpose of taxation, (Engineering record, v.51: 314-18; Mar, 31, 1904) ASCE ,B, PCV, LC ,NY. Valuation of railroad propertyS for locgl taxation, (Railroad gazette ,v, 29: 863; Dec, 10, 1897) Decisions on valuation of railroads, based on opposing principles, cost of reproduction and earning capacity. Valuation of railroads for taxation, (Railroad gazette , v, 20 : 505; Aug. 3, 1888) Valuation of South Carolina roads for taxation, (Railway age, .V, 44: 365; Sept. 13 , 1907) Walters, J, Tudor. Valuation for rating purposes, (Contemporary revi ew, v,106 : 175-83; Aug, 1914) B, Wisconsin, State board of assessment, Argumaits as to the fair taxable value of the railway property in Wisconsin of the Chicago & northwestern railway, the Chica'go, Milwau- kee & St, Paul railway a :-ii the Chicago, Burlington & Quincy railroad companies. Submitted by Frank P,Crandon, , ,and others, [Madison, J 1904, 123 p, 4° JC Wisconsin, State board of assessment. Arguments as to the true value of the general property in Wisconsin, Jan, 1904, By Frank P.Crandon, Thomas H, Brown, Arthur S.Dudley; W.W,Baldwin, Thomas A,Polleys» [Madison, 1904] 148 p. 4° B,3fC Hearing of the representatives of the various railroad companies before the State Board of assessment, in the matter of the true value of the general property of the state. Wisconsin, Tax commission. The taxation of corporations. In Its. Third biennial report, 1907: 82-125. B. Includes the valuation of railroads. ^ *^ m m Valuation-22 ;U303 & x.urpos^s-c "^r.t,) For taxation ♦ V.'isconsin* Tax commission* Valuation <±cx\ aoo^ssinint of thj propdrti-3S of all railroads in 'i"iscon3in for the y -ur, and taxes lovi ;d ther.3on. In its Biennial rocorts. I.'adison, 1907- B. 'nr ; *.'i3consin. Tax coinniiss ion. Value of railroals; How to value railroads. in. Us. First biennial report* 2d.ed, 1900; 91-96, B. "' isco nsi r. . Tax commission. Valuation of railways in I'.'isconsin, In its Second biennial r ..po rt, 19o3 : 183-96, B, T'isconsin railway taxation bill. (Railway age, v. 35: 364; l^ar.l3, 1903) Discussion of the proposal of Wisconsin to base taxation of railroads on their valuation, and of the methods of valuation by stock and bond prices and capitalized net earnings. Se e also Rate-making, Robert H, Vihitten, ^ •TT, , * » l-atinn-25) METHODS AND BASES OF VALUATION Adams, Henry Carter, Testimony [on methods of appraisal] In.U,S, Industrial commission^ Report on transp ortat ion, v.9 «f the commission's reports. Washing ton, 1901, p, 373-87. B,BPL,CU,HU, Uniformity of taxation; Taxation and LC.Y, valuation of railroads in Michigan; 4-18094/6 Valuation of railroad property by national government, Crosby, Oscar T, The Crosby bill on rate regulation. The author suggests a method of valuation of the properties of public service carriers, and out- lines a suggested scale for a rate of return for new and old capital, (Electric railway j ournal, v.40 : 94-96; Jul. 20, 1912) Comment, p ,117 , ASCE,B,NYPS,PRT, Further note. Electric railway j ournal ,v .40: 179; Aug. 3, 1912. Eshleman, Jo|inD. M, What determines the "fair \alue " of a public utility prope:^ty. (Case and comment, v, 21: 865-70; Apr. 1915) B. Gillette, Halbe rt P. Two conflicting theories of valuation. Valuation must be based on market value or on the amount of the investment. It is not based on a combination of the t^vo . (Railway age gazette , v. 54: 55-56; Jan, 10, 1913) Goodrich, E, P. Varied uses of valuation, A survey of the bases; upon which physical appraisal may be employed for rate- irking, taxing, purchase, and the control of security issues, (Annalist, V.7: 428, 459; Apr. 3, 1916) B,Ny, Hadley^, Arthur Twining, The different meanings of "cost". (Quarterly journal of economics;, v. 11: .310-11; Apr. 1897) B,CU,LC,NY. Hadley, Herbert Spencer. Rarlroad rate regulation, Jefferson City, Stephens printing co,, 1907, 19 p. 8° B,LC. 9-16283 Address before meeting of Atto me^/'S-general of United States. St. Louis, Sept ,30,1907. "How to determine the value of railroad property", pl]14-15. Also in National association of Attorneys-general, Proceedings, 1907: 17-42. IndSL. Jackman, William. Jomes . Modern railway and steamship lines. Minneapolis, [1912] 400 p, 8° - B.LC^UI^inn. 12-14449 Fair valuation, p. 6 3- 68. Jackman, William James. Transportation, interstate commerce, foreign trade,., Minneapolis, [1910] 413 p. 8° B,CalSL,LC,UMinn. 10-21138, Fixing value of railroads, p. 195-211, Revised ed.,1911. LC. 11-24731, i HLua 1 1 on- ^5 ; M e t h o d 3 oc DasGs-coiix.; Meyer, Balthasar H, Methods of valuation* ^^ J[n.U,S. Bureau of the census. Commercial valuation of railway ^b o-^e rating property in the United States: 1904, (Bulletin 2l) ■e pa7-21, ASCE,B,CU,ICC,LC,NYPS,PCV,Y. ^-5920 Meyer, Balthasar H, Methods of rai Iroad ' valuation, (Railway otitic, v. 5: 268-69; Jun.1906) LC. Pomeroy, L, R, Locomotive valuation chart, (Railway age gazette ,v, 60: 884; Apr.21,1916) Railway record [Editorial] Railway valuation as rate making basis discussed, (Railway record, v. 4f': 2; Jun,15,1912) B,ICC. Railway world [Editorial] The valuation of American railways, (Railway world, v.51: 410; May 17,1907) ASCE ,B, H, HU, ICC,LC,NY,^.U!RJ, Discusses value regarded as original or reproduction cost and as capitalization on the net earnings of the road, Ripley, William Z, Railroads, finance and organization. New York, Longmans , Green, 1915 , 638 p. 8° ASCE,B,LC,NY,StLPL. 15-4849 "Physical valuation; reasonable rates", p, 331-71, Tassin, J, S, Original cost to date, cost of reproduction new, and cost of repro- duction less depreciation, (Railway age gazette ,v ,59 : 1183; Dec. 24, 1915) Thorne, Clifford. Brief and argument on behalf of Iowa Board of railroad commissioners [and others].,. [l914] 249 p. 8° B, Before the Interstate commerce commission, Docket no, 5860, (Five per cent rate case) Present value the correct basis of rates, p, 135-54, U.S^ Interstate commerce commission. In re investigation of advance in rates by carriers in Official classification territory. Decided Feb. 22, 1911, Report of the commission. No, 3400, '62 p. 8° B, Elements of value, p,13-18. Abstract in Traffic world, v, 7: 309-31; Feb. 25, 1911) . B. Witt, Carl C, Answers to quest ions. , .regarding the methods used in valuing railroad property. Sep 1. 10, 1912, 8 typewritten loaves, B, Questions of National association of raiiiiay commissioners* Committee on valuation and taxation of railroads, Wright, Carl C. Western rate advance case. I&S Docket 555. Carriers* abstract of testimony and general argument aiid brief. Chic ago, [l915] 171 p, 8® Fair v;^ In ft basis of return- ■c_109. B. LC.Mac.«Pfl ■( ^ .» • ^ :y ,|^ ML. a J.uauio.r-2;' ;I;ie thuas & basos'-con'' ^) pr^ j?: inal Qos t Colorado. Railroad commiss io nor,. Cost Lof railways in thu staTe.la, la Mil J^'^irst annual report, 1835» p.l2-14» B , Co rnU, CtSL, H, ICC, JC , LC , F JL., MIT, UC , UP , U¥, "It is impossble to gather, », any correct information of the actual cost of building and equipping the railroads in this statG«" See also Te.bie V: Cost [of road and equipment, by roads], p. 76, Bauer, John r, ■ Valuation of public service properties. Actual cost versus cost of r eprod'uction, (Political science quarte rly , v .30 : 254-76; Jun.1915) B.CU.LC.NY. Bemis , Edward W, The accounting sid e of rate making * (National association of rai Iway commiss ioners , Proceedings , 25th annual convention, OctU913: 309-27) ASCE , B ,BPL, CU, CtSL.DCL, H,HU,ICC,Ind^L,JC,LC,NY,NebSL,PrU,PF,UC,Ul,UM,UP,UW,¥RHS,y. The historical metnod of valuation* Abstract in Public sair/ice regulati on, v .2 : 587; Nov. 1913, B.ICC.UI. Bemis, Edward W. Original cost as the chief basis for fair value, (utilities magazine, v.l: Jan.1916: 36-42;t B, ICC,LC .NY ,PCV,UP. Bettman, Alfred. Constitutionality of historical cost method of public utility valuation, (utilities magazine, va*. Jan.1916: 46-51) B , ICC ,LC, NY,-PCV,UP . Address before Philadelphia conference on valuation. Engineering news [Editorial] Concerning the railways of sixty years ago, (Engineering news, v. 70: 314-15; Aug, 14, 1913) B,ICC,LC,NY, Comment on difficulty of ascertaining costs in connection with the Federal valuation. Engineering news [Editorial] Original cost vs , replacement in railway valuation, (Engineering news, v,72: 990-91; Nov .12, 1914) B, ICC, LC,NY,NYPS,PCV, Engineering news [Editorial] A difficult point in the railway valuation law, (Engineering news, v, 70: 829-30; Oct. 23, 1913) B,LC,Ny,NYPS . Difficulty of ascertaining "original costs." 3» * Ifi Original cost. Kayos, Hammond Vincent. Original cost versus replacement cost as a basis for rata regulation, (Quarterly journal of sc onor ics , v.27 : 616-29; Aug. 1913) B,CU,LC,NY. Reprinted in Railway age gazette ,v, 55 : 450-52; Sep t, 12, 1913 i See also his Public utilities, their cost new and depreciation, New York, 1913. Johnson, Emory R« .Railroad valuation and public policy. Shall pjufelic utilities be ^appraised at present value or at actual cost? B 2 typewritten In Boston post, JunaO,1915. B. leaves. Cantoft [Ohio] repository. May 26,1915* B^ San Francisco chronicle, Jun.14,1915. B, News editorially circulated by National editorial service. Fighting shy of a hard job. (Railway age gazette , v .59 : 725-26: Oct. 22, 1915) Shall valuation be based on original cost to date, or cost of reproduction new? Whittonj Robert Harvey* Actual cost. ^ (Utilities magazine, v.l: Jan, 1916: 51-53) B , ICC , LC,NY,PCV.UP , Address before Philadelphia conference on valuation. Woodlock, Thomas F. Whose railroads? Rights of the public are not those of partnership and the police power does not confer a proprietary interest in earn ings , (New York times annalis t, v .1: 742-43; Jun,30,1913) B,PCV,LC,NY. Argument against original cost as basis of valuation. i? i Valuation-29', Methods S: bases contj Cost of Re i:roduc tion Anderson, George W, How to get rid of the reproduction cost theory, (Utilities magazine, va: Ja.na916: 28-36) B, ICC,LC, NY,PCV,UP. .lard, F. W» Some essentials of appraisal work. ^ .« „„ r.r.^r tttj (Utilities' magazine, va: Jaha916: 179^81) B , ICC, LC,Ny,PCV.UP. Address before Philadelphia conference on valuation^ Cost of reproduction thcor^u *ont, A» B. . Fallacy of the "reproduction" cost theory in determining the value of property of public utilities, (Utilities magazine, v.l: Jana916: 25-27) B , ICC, LC,NY,PCV,UP, Eshleman, John M, A criticism of the reproduction thr^ory of valuation* (Utilities magazine, va. Jan. 1916: 5-12) B , ICC, LC .NY.PCV^UP* Discussion by Halbert P.Gillette, p,22-2 5. Abstract in Engineering record, v. 72t 625-26; Nov. 20, 1915, ASCE,LC,NY, French, H. Findlay, Reproduction value vs. fair value, (Utilities magazine, v.l:rJana916: 12-17) B , ICC, LC.NY.PCV, UP. Jurgensen, Delbert Frederick, Wrong basis for rates: An attack on the accuracy and fairness of the reproduction new theory, ■ (Public service regu lat i o n, v,l?. 699-703; Nov, 1912) B,NYPS,UI. Paper before Mississippi Valley states caaference on railroad valuation, Oklahoma City, Oct. 23, 1912. Reprinted in Railway and engineer rg review, v, 52: 1101'-02; Nov.30,1912, Knc?wles, Morris. Relation of reproduction cost to fair value. (Utilities magazine, v.l: Jan. 1916; 17-2a) B , ICC, LC ,NY,PCV,UP. Nebraska, Board of transportation, Invea/tigation of the local freight rates in Nebraska. [Report of secretaries*] In its Annual report, 1891: 84-109; also Annual report 1892: 94'»121, AmhC;,B,CornU,H,ICC,IndSL,JC,LC,MIT,NY,NebSL,PCV,PF,StLPL,UC,UI,UW, Cost of reproduction new adopted as basis for rates, at p. 97 and 108 (Report for 1891) Railway world [Editorial] Determining a reasonable rate. (Railway world, V. 56: 344-45; Apr.+19 , 1912) ASCE,B , H, HU, KIC,LC,NY, UI^UM.UP. The cost of reproduction of a railroad, the basis for reasonable rates. ^ uation-30 jMathods &■ bases cont*) Cost of rspr oduction Keed, E» W, I The theory of raproduction applied to railway rights of way and sta- tion grounds, (Engineering-contracting, V. 40:, 267-69; Sept,3,1913) ASCE,B,LC»PCV. Letter to the editor ccnccrn ing' this article, by C»P. Howard, Engineering -contracting, V, 40: 532; Nov«.5,1913» ASCE. ^dlock, Thomas F» Testimony. [Reproduction rather than original cost as t[asis for valuation] In U.S. Industrial commission. Report on transportation. Vol.9 of the Commission's reports. Washington, 1901, p. 458 4-18094/6 B,BPL,CU,LC,Y, Sea also : Minnesota rate case, W» P* Clough, Minnesota rate case, Minnesota, Attorney-general* Texas appraisal, E.P.Ripley4 Tal .# aluation-31 ;M3thods & Bases cent*) Commarc ial Value Chamberlain, Lawrence, Railroad bonds- Valuation and the capital account. In his Principles of bond investment, New York, 1911, chap ,22 ,p ,280-91, B,LC. 12-204 In Moody's magaz ine ,va7 : 397-400; Aug. 1914, B, ICC,LC,UI,Y» Eaton,, J, Shirley, Valuation of railv/ay property by railway men. In U,S, Bureau of the census. Commercial valuation of railway opera- fc ting property in the United States, Washington^ 1904: 53-61. i Bulletin 21, ASCE ,B, CtJ, ICC,LC ,NYPS ,PCV,.Y. 9-5920, Morritt, Albert N. Federal regulation of railway rates. (Railway age, v, 39: 561-63; Apr. 7, 1905) Present market value of property standard of rates, p. 562. Mayers, William i ♦ Rate of capitalization. In. U,S, Bureau of the census. Commercial valuation of railway opera- ting property in the United States, 1904, * i22-75. (Bui Istm 21) ASCE,B,CU,ICC,LC,NYPS,PCV,Y, ^- 9-5920, Snyder, Carl, Methods of estimating rail my \alue3. In his American railways as investments. New Y'o rki 1907 : 15^66- ■^B7BPL,ClevePL,CU.CornU,ICC,JC.LC,MIT,NY,NYPS,UC,UM,UP,tJW,PCVi 7'*'25023 Staples, C, F, ' Railroad taxation and valuation, (National association of railway commissioners, Proc eedin gs, 1909 , p, 375-82) ASCE,AmhC,B,BPL,CU,DCL,H,HU,ICC,IndSL,JC,LC,LibCo. MassPS,NY,NebSL,0mahaPL,PF,POV,PrU,StLPL,UC,UI,UM,UNeb,UP,UW,¥/RHS,V4 Discusses gross earnings and stock and bond method of valuation, Wright, Carl C, . . ^ ..v Western passenger fares. I&S docket no»600. Reply brief of thct carriers,,, Chicago , 1915 . 82 p. S'^ B, Before the Interstate commerce commission, "Value of carriers properties"' p, 48-55. In the absence of the federal valuation booK values of companies should be accepted. For Sale or Purchase See Whitten^s Valuation of public service corporations ,p.l. Floy^s Valuation of public utility properties, p. 6. ,luation-32 jLlethods & bases cont,) A-p TD rt i nm 3n t of S ys tern Valu t; to Sta tes > }yor, Balthasar H« Mothods for the distribution of railway values among the states* In U.S. Bureau of the census. Commorcial valuation of railway opera- ting property in the United States, 1904. (Bulletin 21) pages 44-52. ASCE,B , CU, ICC, LC, NYPS ,PCV, Y . 9-5920. iBrien, Thomas D, Apportionment between state and interstate traffic of rai'l^way property devoted to the public service, In_ ^^ational association of railv/ay commissioners, Proceed ings , 1909, p. 2 99-321. AmhC,ASCE,B,BPL,CU,DCL,H,HU,IndSL,ICC,JC,LibCO, MasaPS,NebSL,NY,OmahaPL,PF,PCV,PrU;'»rfcLPL,UC,UI,UM,UNeb,UP,UW, Address with discuussion of valuation, WRHS,y. (iOmpson, A, I^ Assignment of equipment valuation by states^ (Railway age gazette, V. 55: 21-23; Jul. 4, 1913) B has also original mass 8 typewritten leaves, f^ Abstract in Engineering- contract ing , v .39 : 724-26; Jun.25,1913, ASCE,B,LC,NY, Thompson, Slason, Division of property valuation between freight and passenger busi- ness, state and interstate, ln_ the Railway library, 191C. p*63~67, APS , ASCE,B ,Bos tU, CU, ClarkU,CtSL,DCL,FJL,Gros,Hh,ICC, JC,JHU,LC,McGU,NKSL,PCV,Rda', StLPL,SU,UC,UCal,UP,UT,UW,VaSL,WRI!£,Y. S je also : Minnesota rate cases» f t M Ltl21.^Si^.iS. ^Q-'te Cases U, S. Circuit court. District of Minnesota, Third division (in equity) David G ^Sbepard, coniplai riant, vs «NortI--?rn Pacific railway company, G e rg e T . o j .mp s or: , - « .d e f (^ nd ants, PJm nu*. B ,K enn.e a y ^ e t a 1 . , c ornp la i nan ts , vs«Great Ilorthein i'ailv.^ay c ompai-.y ,G serge T »S imps on ,,* .defendants • Hen r y A . J am e 3 , c omp la i na n b , vd , G r a t V< ■; !• the rn r a i Iway c omp any , G e rg e T.Simpson, . ^ .dofendants, (Consoi ida -.ed) ,, William Shillaber, com- plainant , vs ^Minneczpol is S: St., Louis :.'ailroad company , George T, Simpson, ,. .defendants „ n„p,,Ll01C] • !«.6i p. foid«tables, 4° B, Masxer^s r e;p c rt in xhe Minnesota rate cases, Charles E.Otis, sp eci a'l nias tor, ■ Another editi->n, filed by Hale Holden, .Tared How, Pierce Butler, and ¥/illiam D.Mitchell, sclicitivrs for respondents , in the United States supi'erae court, October term, 191,. 233 p* 8 LC Also printed in the Transcript of record: George T, Simpson et al, vs. Emma B.Kennedy,,,. U,S. Supreme court, 1911-, No. 600. Vol.1: p. 139-239. B "Valuations of property devoted to public servi c6* ,p .173-94. "Depreciation", p»194-96* Abstract in Railway lib rary, 1910 : 31-92, APS, ASGE, B, BostU, GU, ClarkU,CtSL,DCL,FJL,Gros,Hh, ICC , J C, JHU, LC,McGU,NHSL,PCV, Rds , S tLPL , SU , UC , UCal , UP , UT, UW, VaSL , WRHS , Y . In U.S. Circuit court. District of Minnesota, Third division. Brief for the railway ccmpanies [in the Minnesota rate case] By Charles W.Bunn, n,p.,n,d, 93 p, map.plates, 8° B, U, S, Circuit court. District of Minnesota, Third division. David C.Shepard vs .Northern Pacific railway company et al,, and three other cases. Opinion by the Hon , Walter H.Sanborn, circuit judge, April 8,1911, St, Paul, [l91l] 51 p. 12«» B. Cited: 184 Fed, 765. Printed in Traffic world, v. 7: 646-68; Apr, 15, 1911. ASCE,B,ICC, Comment in RailMvay age gazette ,v ,50 : 891-92; Apr. 14, 1911, In U.S, Supreme court, October term, 1911, Brief for appellants, George T, Simpson, Minnesota attorney general, n, p. ,[1910?] 480,xxi p. S^ E, Com.ment in St, Paul press, Jan, 18, 1912, B, Appellees' brief. Hale Holden, Pierce Butler, Jared How, William D, . Mitchell, solicitors, n.p,,[l910?] 927 p, fold .tables. 8° B. Brief on behalf of appellees, Charles .W.Bunn, n.p.,[l910?] 143 p, fold,diagr3. 8° B, Brief in behalf of the Northern Pacific railway company and thp Great Northern railway com;pany, defendants in the court below, respondents here, W.P.Clough. [New York, 1912?] 58 p. 8° B, "A short r«rview of the facts and evidence up^'on the subjects of the property rights of the railroads and their impairment by the state's action. Having especial reference to Northern Pacific and Gre at northern railroads." "Cost of reproduction the most correct measure of value", p,8. Brief filed in behalf of the states of South Dakota .Nebraska, Ifewa , Kansas, Alabama and Oklahoma, Amici curiae,,. [By the attorneys general] [l912?] 158 p, 8° LC, #^ 1 I t Valuation-34; Methods & bases-cont.) Minnesota rate case-cont») U. S, Supreme court, Octobeii teim,1911. Brief of Judson Harmon, Herbert S.Hadley, Charles K.Aldrich, amici curiae. Columbus , Ohio, [l912] 31 p. 8° B, Brief amicus curia©:. Edmund S.Durment. [l912?] 36 p. 8® B. Brief and argment on behalf of the Nebraska state railway commission, [and railroad commissions of lo wa, Kansas , South Dakota, North Dakota, Oklahoma, Missouri and Texas] as amici curiae, [By] Clifford Thorne, H.T.Clarke, j r. , Geo.A .Henshaw, John Marshall, Royal C Johnson, F, W.Dougherty, Grant G.Martin, U.G.Powell, J.H.Henderson, Dwight N.Lewis, William D.Williams, W.H.Stutsman, H.R.Oglesby, of counsel. n,p.,[l912] xic,389 p. 8® B. U, S, Supreme court. George T. Simpson, et al.,appellants , vs .David C.Shepard. George T, Simpson et al. ,appelants, vs , Emma B.Kennedy et al . George T.Simpson' et al,,appellan ts, vs , William Shillaber. Appeals from the Circuit court of the United States for the District of Minnesota*. June 9, 1913. [Washington, 1913] 71 p. Q^ B. Decision of Justice Hughes. Printed as Senate doc. 54; 63d Cong. ,1st sess. 56 p. 8° B,LC, PCV.NYPS 13-3 5 500 Printed in Traffic world, v. 11: 1260-86; Jun,14,1913. ASCE,B,ICC. " " Public service reg ulation, v.2 : 282-306; Jun.1913.. B. Abstracts and comments: Electric railway j ournal, v. 41:1049, 1064, 1101 ;Jun. 14, 21, 1913 . B. Railway age gazette, v. 54: 1248,- 1537-41, 1595 ;Jun. 11, 20, 27, 1913 ; v.55:89;Jul-18,1913. Engineering and contracting, v»40:29, 58 ;Jul.9 , 16, 1913. ASCE. v.40tl44^50;Aug. 6^1913^ ASCE,B, lc,nYpS,pcv. Engineering news , v. 69 i 1338-39 ; Jun. 26 , 1913 . B,LC,NY. Journal of .commerce, Jun«13 , 1913 : p*4,col.l« B,LC,NY,PCV, New York times annalis t,v.l: 679; Jun.16,1913, B,LC,NY. Transcripts of records in the U. S. Supreme court. George T.Simpson et al, , appellants, vs • David C.Shepard. Appeal from the Circuit court of the United States for the District of Minnesotct Filed May 15,1911. 10 v. 8° No. 599. B. Documents in lower court reprinted in Ist volume, Master*s report, p. 180, George T.Simpson et al., appellants, vs .Emma B.Kennedy et al. Appeal from the Circuit court of the United States for the District of Minnesota. Filed May 15,1911, No. 600. 6 vols. 8<* B. Documents in lower court reprinted in volume 1. Master's report, p .139 « George T.Simpson et al. ,V3 .William Shillaber et al... Appeal from th© Circuit court of the United States for the District of Minnesota,, Filed May 15,1911. No. 601. 6 vols. S^ LC. * i^ j. - r ^ Valuation-35 ; Methods & bases-cont.) Miss ouri Rate Case « Missouri* Attorney general. ...Appeals and cross- appeals from thu United State3 Circuit cour't for the v/estorn district of Missouri, Brief for appellants*,. Wlliott W, 448 p. 8^ E. Major, attorney general,,. Jefferson City,[l913] In U, S, Supreme court, October term,19ir» Contains valuations of the various railroads in Missouri. U. 5. Supreme court. • •.John A. Knott et al.» railroad and warehouse commissioners, at al,, appellants, vs. Chicago, Burlington &. Quincy R.R.co.Cand other cases] Appeals and cross appeals from the Ci'rcuit co.urt of the U.S. for the western district of lUssouri* [l913] 14,3,[l] p. October term, 1912 Opinions of Justice Hughes in Missouri rate cases^ B, U, S, Supreme court, *..John A.Knott, et al .,» .vs , Chicago ,Burli ngton & Quincy railroad com- pany,,. 1909* Appeals from the Circuit court of the United States for the western district of Missouri, [l910] 5 vols, 8° B. Transcript of record, October tenn,1910, Missouri rate cases, nos. 326, 334. Spokane Rate Case Northern Pacific railway company. City of Spokane et al . ,V3 .Northern Pacific railvay company et al,, no*819. Brief for Northern Pacific railway company, Charles W. Bunn, Charles Donnelly, [l9a7?] 75 p. 4^ B. Financial history of No rther n Pac if ic and cost of reproduction, p, 15-23; Valuation, p, 23-29, Spokane. (City) Before the Interstate commerce commission. City of Spo- kane, Spokane Chamber of commerce, Spokane jobbers'' association, and the county of Spokane, petitioners and complainants , vs. Northern Paci- fic railway c orapany, Great Northern railway company [etc *],. .defendants. Reply brief of petitioners- and complainants, H.M,Stephens , attorney, , , Spokane, [l907?] 69 p. 8° B,LC. 8-19434. •Value as a basis of rates, iokane, (City) City of Spokane et al,v, Northern Pacific railway et al. Brief for complainants. Brooks Adams , of counsel,,, Boston, A»C.Get- chell & son, law print ers, 1907. 127 p, ^^ I ,C,C, ,no ,819, B,LC, "Valuat as a basis of rates, p,93. 8-19432. ), Interstate commerce commission. City of Spokane et al. v. Northern Pacific, [Opinion] Decided Feb. 9, 1909 IjQ. Us Rapo rts.v.lS: 376, E,ICC,LC,NY, Methods of land valuation* See also, p,401 & 403, Comment by Brooks Adams ,i_n his Railways as public agents, Boston, 1910: 2,3,48-50. B,BA, CtSL, ICC, JC,LC, StLPL,y. 10-28790, Comment in Engineering con tract ing, v.31 :217 ;Mar,24, 1909. ASCE.PCV, /%-• ^ Valuation-36, # ITEMS TO BE VALUED Adams, Henry Carter, Henry C, Adams on railvi'ay valuation, (Railway world, v. 51: 467; Jun.7,1907) ASCE»B, H, HU, ICC,LC,NY,UP. A brief analysis of the "Clemen 1 3 of valuation. Engineering magazine [Editorial] What makes value? [Factors in physical valuation] (:Engineering magazine , v. 45 i 568*70; Jul. 1913) B,LC,Ny. Holliday, Alex R. Economic phases of valuation engineering, (industrial engineering society, 1915) Tangible and intangible values. James, Charles C. Valuation of public utilities fior rate-making purposes. (Journal of accountancy , v. 20 1 173-85; Sept. 1915) B,LC,NY. Abstract in Railway age gazette, v .60 : 167-68J Jan. 28, 1916. Items to be valued* Jurgensen, Delbert F. Misapplication of interest j contingencies and engineeriing items for valuing railroads by cost of replacement method. (Association of engineering so c iet ies, Journal, v.51: 95-101iAug.l913) ASCE,B,NY,NYPS. Another article in same , v. 51: 237; Oct. 1913. Polakov, Walter N. Correct valuation of operating and ■ managerial methods. (utilities magaz ine, v .1: Jaii. 1916: 190) B, ICC,LC ,NY,PCV,UP. Address before Philadelphia conference on valuation. Powell, E. E. In defensei of the railways. [Valuation] [items to be valued] (Outlook, V. 105: 48-49; Sept. 5, 1913) B,LC,NY. Tangible Items Burch, Edward P. Fair value in practice. (utilities magaz ine, v. 1 : Jan.1916: 54) B, ICC, LC ,NY,PCV,UP, Address before Philadelphia conference on valuation. Cochrane, Charles Henry. Cost of railroad building. (Van Norden's magaz ine, v. 2: 65-70; Aug .1907) B,LC,NY,NYPS . #. Valuation-37 ; Items to be valued-cont.) Tangible. Physical proT:ertv » Brinkley, M, H^ Estimating grading quantities on revaluation. (Engineering, news, V. 71: 191; Jan. 22, 1914) B,LC,NY. In Engineering and contracti ng, v.41: 617-20; May 27,1914. ASCE,LC,NY. Gaines, Merrill W. The value and economic effect of railroad improvements. (Engineering magaz ine , v,33 : 849-58; Sept. 1907) BjLC.NY. Physical items. Railway and engineering revBW [Editorial] Roadbed valuation, (Railway and engineering review, v. 53: 631; Jun,28,1913) Rifenberick, Robert B. Something along the line of physical and intangible valuation as covered by recent legislation. (Electric trac tion, v.9 : 405-09; Jul, 1913) ASCE,B,NY,PRT, Traffic world [Editorial] Valuing a roadbed. (Traffic world, v. 12: 1-2; Jul. 5, 1913) B,ICC,JC. Yates, R. ValuaSon of railway properties, (Railroad age gazette, v, 47 : 974-78; Nov, 19, 1909) A technical consideration of items of physical property, especially with respect to value in depreciated conditions, Unit -prices i^chatz, R, V, The determination of unit prices on material for purposes of valua- tion of plant. (Engineering and contracting , v. 41 : 562-64; May 13,1914) ASCE, •laesar, M, G. The problem of unit prices in valuation, (utilities magazine, v.l: Jan. 1916: 161-65) B , ICC,LC ,NY, PCV, UP. Address before the Philadelphia conference on valuation. Unit costs of railroad building. (Railroad gazette, v. 41: 203-06, 372, 438, 462-67; Sep t. 7, Oct. 26, Nov. 16, 23, 1906) Unit costs of railroad bLjilding. (Railroad age gazette, v. 45: 764-66, 846-47, 991, 1387; Aug. 21, Sept. 4, 25, Nov. 20, 1908) ^ '1-t^» f ^ « • Valuation-38 ; I isms to b3 valu ed-con t.) B: Tangible Overhead Expenses , Abendroth, Harry G. Overhead charges in valuation. An analysis and description of the overhead charges in valuation, based upon the classification of over- head charges of the Accountants' association. (Electric railway j ournal, v.43 : 1434-37; Jun.27,1914) A.SCE,B,PRT. Also in Aera,v.3: 354-64; Nov.x914. B,UI. Abstract of paper read at meeting of American electric company section of Milwaukee electric railv/ay and light company, Milwaukee, Jun.11,1914. Actual railroad contingencies and what they cost. (Engineering record, v. 71: 774; Jun.19,1915) ASCE,LC,NY. Cooley, Mortimer E. Overhead charges, (American electric railway association, Proceedings, Accountanta association, 1911: 169-97) B,PRT, Abstract in Electric railmy j ournal , v.38 : 877-79; Oct. 14, 1911, ASCE,PRT. Elements of value of non-physical nature which are properly included in the appraisal of a public utility property, Hurd, E. C^. Treatment and allocation of the item.f-oi^ general expenditures and contingencies. By Nebraska, Presented at state conference of valuation engineers, Des Moines, Jun,6,1913, 5 typewritten leaves, B, In Public service regulation, v. 2 : 401; Aug. 1913, ASCE,B, LC,NY. Kansas, Overhead charges with particular reference to some recent experience. Presented at state conference of valuation engineers, Des Moines, , Jun,6,1913, 8 typewritten leaves, 2 tables, B, Submitted by Carl C.Witt, Tingley, Richard Hoadley. Overhead charges in valuation. ^m (Railway age gazette, v, 58: 1247-48 ; Jun, 11, 1915) Difficulxies in over what valuing property of railroads. Puzzling questions arising hould be clmrged up, particularly in terminal facilities. (Wall street journal, Nov. 18, 1911) B,LC,NY, Railway age gazette [Editorial] [Difficulties of valuing the South Station, Boston.] (Railway age gazette, v. 48 : 12?43 ; May 20,1910) . . Van Auken, Claude L, Making a physical valuation of large terminals. Important and practical points which facilitate the carrying on of this work in the field and office, (Railway age gazette ,v, 59 : 127-29; Jul. 16, 1915) ^'^ m « . -i-\Ici i, J. Jjil"' t^ Z/ ^ X \, JiiiO va lued- cont ♦) In tan gib le , 1 1 ems Adams, Henry Carter, Tendencies in railway ta.xation, (American economic association, Pub li cat ions ,3d ser , , v.6, no .2 : 51-60; May 1905) B,LC,NY. Paper before IVtp annual meeting of American economic associa- tion December 1904, Discusses the various aspects of intangible vali®3« Also in American political science association. Proceedings, 1904, v.l: 224-49* PrU. Also in Reinsch, Paul S,, ed. Readings on American state government, [Mew Yoric,191l3 p»318-25» Adams, Henry Carter. Valuation of the non-physical element in railways i (Michigan political science association, Publi cat i ons , v,4,no -4: 73*76; Jun.1901) Engineering contracting [Editorial] A method of appraising non-physical ra ilv/ay values, (Engineering contrac t ing , v.34: 517; Dec«14,191G) ASCE, Comments on paper by Henry Earle Riggs on valuation of public utilities and on the method employed by Prof. Henry C, Adams in valuation of railroeds. Railway age [Editorial] Progress of valuation of railways, (Railway age, v. 45: 103-04; Jan. 24, 1908) "Valuation should be based on franchises, good will and earnings as well as physical property" Railway age gazette [Editorial] Some disputed points in railv/ay valuation, 4.- Intangible values. (Railway age gazette, v, 54 : 1208-09; Jun.5,1913) Ra ilv>?ay age gazette [Editorial] An unseen factor in railway valuation. (Railway age gazette , v. SOT: 821-22; Apr.7,191l) A discussion of the shrinkage of value by reorganization fo reel 3 ures , Savaga, Man ford. Is physical plant valuation a fair basis for ra -tes? (Public service, V. 14: 214; Jun.1913) B. ihaad, George C. Intangible \'-alues and their relation to the valuation of public utilities. (Electrical review and western elec trie ian, v,64: 26-27; Jan. 3, 1914) ASCE. w. ji^uation-*40 J Items "to be valu ed-cont.)^ ^ * H|: Intangible. Franc his es . Baldwin, Honry doForrest, Determining franchise values. (Utilities rr]e.gasine,v.l: JanJ.916: 67-71) B , ICC.LC,NY,PCV,UP. Address before P.iila'iv-J.phis conference on valuation, Bettman, Alfred, Theo ry of f ran ch is e va 1>; es ., (utilities raagazine.-.l;. Jan. 1916: 74-76) B , ICC,LC,NY,PCV,UP, Address before Philadelphia conference on valuation. Electrical review and western electrician [SditorialJ Rate regulation and fra^nchise values, (Electrical review and v.'estern elec tri c ian, v.55 : 1162-63; Dec.19,1914} B Value of franchises in rate regulation cases. McLain, Chester A, Some distinctions between the legal and administrative phases of franchise valuation. (utilities magazine, v.l: Jan, 1916: 72-74) B, ICC.LC, NY»PCV,UP, Address before Philadelphia conference on valuation. Floy, Henry. The engineer's activity in public affairs. Public utility commis- sions and franchise valuation, (American institute of electrical engineers, Transactions, V.27: 335-53 5 Apr, 1908) Needham, Charles W, Franchises, (Columbia law review, v. 15: 97-105; Feb, 1915) B,CU,LC,NY. Address before the Union county bar association, Elizabeth, N, J ., Fab, 19, 1915. Norton, William H. Franchise values. ' , (Electrical review and wes tern electrician, v. 65 : 1080-82 ;Dec. 19, 1914) B, Railroad gazette [E,ditorial3 The franchise in capitalization, (Railroad gazette , v, 37 : 269-70; Aug, 26, 1914) Discussion of bill presented to l^assachus etts Legislature allowing a new corporation to capitalize on a basis of market, value of absorbed companies and to capitalize the f ran chis es , Wherry, William M, Franchise values, (American electric railway as so ciat ion, Proceed ings, 1913 : 124-3 5) AS'CE Abstracts in Aera,v.2:464-74;Dec. 1913. B,UI, E Electric railway j ou rnal, v.42 :781-82 ;0ct,15, 1913 , Electric traction, v, 9 :597-98; Oct. 1913» B,PRT. Wilcox, Delow F. ' ■ Principles as to franchise values. (Utilities magazine, v,l:Jan. 1916: 59-67) B , ICC,LC,NY,PCV,UP . Address before Philadelphia conference on valuation. f ?\ 9 i « Valuation-4rl; Items to be valu ed-cont,) Intangible Franchises ( c o nt • ) Wilgus, H. L. ' Valuing property of franchises of public service corporations for fixing rates, (Michigan law review, V47". 412-17; Mar. 1909) LC,UM. See also : General discussion, Douglass D.Storey. G od - v; i 11 For discussions of the element of good will see the following: Whitten's Valuation of public service corpo rat ions ,p .554. H.R.Riggs' Valuation of public service corporati on property, In the Proceedings of the American society of civil engineers , Nov, 1910 : 1359. Consolidated gas co.v^New York, 157 Fed,849 ;Dec .20, 1907 . Judge Hough's opinion, p,872. Shepard v.Northern Pacific [Minnesota rate case] Ma3ter*s report, [Otis], Sept .21, 1910, p. 58. Quotation from Judge Hook. Go ing; value and ^ Cost of development . Alvord, John Watson. Notes on going value and method for its computation. Ln. p., 1909? J p»[l84]-279. diagrs. 8° B. A13-2383. Paper before Milwaukee convention of American waterworks association, Jun,1909. Also discussion by Prof .Mead... Abstract in Engineering contracting , v. 32 : 95-101; Aug. 4, 1909. B. Bauer, John. Going value in connection with a physical appraisal in a rate case. (Political sciencB quarterly, v. 30: 463-75; Sept. 1915) B,LC,NY, Bryan, William H. Going value as an element in the appraisal of public utility proper- ties. (Association of engineering so ci eti es, Journal, v.43 :147-58 ; Oct. 1909) B Read before Engineers' club of S t. Louis , Oc t. 20 , 1909. Ab-stract in Engineering con tra|c ting, v.32 : 549-51; Dec. 22, 1909. Electric railway journal [Editorial] Proper recognition for "going value." (Electric railway j ournal, v. 41: 533; Mar. 22, 1913) B,PRT. Electric railway journal [Editorial] An intangible value. I (Electric railway journal, v.34: 1047; Nov. 20, 1909) B,PRT. I Discusses "going value," Engineering contracting [Editorial] Deficit theory of development expense of public service corporations, and an erroneous application of the theory of t he Wisccns in railroad commission. (Engineering contrac ti ng, v.35 : 671; Jun.14,1911) ASCE. i; li/. ii 'S\ Valuation*42; Items to be valued-cont^ 9 r In tangibl q» Go ir.g val ue (con t») Engineering contracting [,:. itorial] •"Financial costs" that ars frequently undsrei tima ted . (Engineering contract ing , v«37 ^ 255; l^ar.S, 1912) B,PCV, Organization and developnent costs. igineering contracting [Editoriaij] Five important devisions relating to de'/elcpraen t expense or going value based on the deficit theory. (Engineering co ntrac ti ng , V..36 : 369-70; Oct. 11, 1911) LC bngineering record [Editorial] "Going value" in f:3 public eye. (Engineering record, v, 69? 405; Apr. 11, 1914) B,LC,NY. Erickson, Halford. Going value. [Address before Indiana electrical convention, Sept. 23, 1914] Madison, 1914. 36 p. 3° B,UW, F'wle, Frank F. Go ing va lue . (Western society of engineers, Journal, v. 17 : 147-90; Feb. 1912) ASCE, Abstracts: Electric railv/ay 3 ournal, v,38 :1115-17;Nov.25, 1911. B, American institute of electrical engineers ,Proc eedings, Aug. 1912, ASCE. Public service regulation , v. 1: 627-3 6 ;Sep t ,1912. B,PCV,UI. Fox, A, M. Going value in purchase vs. rate cases. (utilities magaz i ne , v.l : Jan. 1916: 153-54) B, ICC ,LC, NY,PCV,UP. Address before Philadelphia conference on valuation. Gillette, Halbert P. Development cost or gding value. 1912, 17 t^rpev/ri tten leaves. B, See Engineering contracting, v. 37 :708 ; Jun .26, 1912 . PCV, Comment "oy E,C,Hurd in Engineering contracting , v. 38 :58; Jul. 7, 1912. PCV. Gillette, Halbert P. Non-physical or goi'g values. (American acaden-y of political and social s ci ence, Annals , v. 53:214-18; May 1914) 3,CU,LC,NY. "Going value" defined. j (Public service r egu lation, v. 3 : 514; Sept. 1914) B,PCV,UI. |d|jH| New York Court of appeals in case of People ex rel. Kings county I^B lighting company, respond ent, a gainst Public service commission, ^H . 2d district. Hagenah, William J, [Going value as a factor in utilities valuation] Discussion. K (utilities magaz ine, v.l: Jan.1916: 155-58) B, ICC ,LC, NY,PCV,UP. ^K Address before Philadelphia conference on valuation. Knowles, Morris. Determination of going value. Methods of fixing value of intangible uti li ty as sets . i^ m n I luatioii-43; Items to te va lied-cont*) Intaiig ible . (y , o ing value^ cont,) Thome, Cliff ord. ffoing value as an element of fair' value, (utilities magazine , v. 1: Jan,1916s 138-52) B, ICC,LC,Ny,PCV,UP. Address before Philadelphia conference on valuation. See also ; General discussion, Douglass D.Stox^y, Cost of -nirogress . Accounting for abandoned property. ' (Electric railway j ournal, v,39: 247^ Feb^lO,1912) Reply of Interstate commerce commission to the suit brought by tfee Kansas City southern railway, in regard to manner of accounting for value of property abandoned in the reconstruction of track* See also: General discussion, Robert H. Whitten. n< V:/ m LAND VALUATION « Baker, John Earl* Valuation of terminal lands » (Journal of accountancy ., v. 8: 237-50; Aug. 1909) B ,LC,NY,NYPS.PCV, Bemis , Edward W. Land values and public utility rates, (Public, Sept, 29, 1911: 995) LC , Testimony in the Des Moines gas case. Brown, N, J. Valuation of railway right of way. (Santa Fe employes' magazine ,v,.5 : Jun.l911: 77-78) B,LC,NY. Brown , N, J . Valuation of railway right of way. (Rock Island employes' magaz ine, v.5 : 50-51; Apr.l91X)^ ^*'^^. Reprinted in Railway and engineeri:Sg revi ew, v.52 :356-57 ; Apr. 20, 1912. City Club of Chicago. The Lake front contract. (City Club bulletin, V, 5: 147-77; MMy 18,1913) B. j , . + Illinois Central railvay company and land values on Lake iront. Cokeley, W, A. Valuation of railway land, (Railway age gazette ,v .59 : 727; Oct. 22,1915) Co-operation in securing valuation data on land, (Railway review, v, 57: 745; Dec, 11, 1915) The Decision of the Supreme court as to railway land valuations. (Railway age gazette , v. 55 : 89-90; Jul*18,1913) Decision in Minnesota rate case. ^ Doty, Edward W. The measurement of land value. ^ r^r. rr mv ppv ttp (Utilities magazine, v.l: Jan,1916: 85-87) B,ICC,LC NY,PCV,UP, Address before Phi3, adelphia conference on valuation. Engineering contracting [Editorial] . . n j. • ^ The decision of the Supreme court as to railway land valuation, (Engineering contracting , v, July 9,1913) NYPS.^ Jshleman, JohnM,- «x-t-4.- 1 [Discussion of land values in valuation of utilities.J (Utilities magazine, v.l: Jana916: 91-92) B, ICQ LC,NY,PCV,UP, federal valuation of railroads in the United States. V-Land. (Railway review, v. 57: 485-89; Oct. 16, 1915) letcher. Banister. +Pvt-book on the practice of valuing Valuatior^ and compensations, a ^®^^-/°°^ /''. ^'^^ ^ "^ ^ C 3-21336 r.rnr.ertv... 2d ed..rev... London, Batsford, 1901. LC 3-21336 •» «, 1 Valuatior-45 ; Lcind Vc.luation-cont,) Gallatin, Albert R» Railway real estate valuations, (New York evening post, Jun.14,1913, p. 8, col. 6) LC,NY,PCV. Gillette, Halbert P, Some important considerations in right of way valuation, A discus- sion of the principles of valuation that should govern in the s«-lec- tion of right of way multiples, (Railway age gazette, v. 58 : 1483-84; Jun.25,1915) See also Engineering contracting , v. 43 : 572; Jun,30,1915. ASCE^ Hayes, Hammond Vincent, Land reproduction cost figured by a definite method, (Engineering record, v, 72: 626; Nov.20,1915j ASCE,LG,NY, Hayes, Hammond Vincent, Principles to be applied in valuing land, (utilities magaz ine , v,l: Jan, 1916: 77-84) B , ICC,LC,NY,PCV,UP. Address before Philadelphia conference on valuation. Helm, A." E, Principles to be applied in valuation of lands used for the purpose of a common carrier* • (U.tilities magaz ine, v. 1: Jan, 1916: 88-91) B, ICC,LC,NY,PCV,UP. Addr©33 before Philadelphia conference on valuation. Hurd, Richard M, Distribution of urban land values. - (Yale . review, v^l: 124-45; Aug, 1902) B,LC,NY,Y, Iferrard, L. P. Land valuation methods in ?/isconsin, [Paper for discussion by conference of engineers in Oklahoma City, 1912] 22 typewritten leaves, B, O'Brien, Thomas D. Land values under the Minnesota rate case, (utilities magaz ine, v. 1: Jan.1916: 84-85) B. ICC,LC,NY,PCV,UP. Address before Philadelphia conference on valuation. Pollock, Walter W, Appraisal of railroad land by the Somers unit system of realty valua- tion. Study of land values of the Broad Street passenger terminal of the Pennsylvania railroad company, Cleveland, Manufacturers appraisal co., n.d. 23 p. 8° DCPU. Presidents' conference committee* Circulars on land valuation and abandoned property, (Railway age gazette, v. 57 : 868; Nov. 6, 1914) Presidents' conference committee. Report of right of way acquired for the Knife River branch of the Northern -Pacif ic railway company. Typewritten, i° B, Va]aa tion-46 ; Land valua t ion-cont*) Presidents' conference committee. Three illustrations of right of nay valuations. In. the. Railv/ay library ,1914: 110-17. B , CU, Hh, ICC, JC, LC, SU,PCV,UC, UP,UW,Y. Right of way for Knife Riher branch. Valuation within oity limits of St, Paul, Valuation in a rich irrigated vall93'-. Railway age gazette [Editorial] Some disputed points in railway valuation. 1, -Right of way, (Railway age gazette, v, 54: 1056-57; May 16,1913) Railway review [Editorial] Item of land in federal valuation, (Railway review,v,55: 597-99; Nov, 14, 1914) Railv;ay review [Editorial] Right of way valuation. (Railway review, v.56t 253-54; Feb. 20, 1915) Reed, E. W. The valuation of railroad right of way. The relation of reproduc- tion value to the ordirary market value of contiguous lands as ap- plied to the valuation of railroad property under the Hebraska physical valuation laws. [l912] 20 ty^f-ewri t ten leaveB, B. o Sdkolski, Aaron Morton. Valuation of- railroad right-of-way. (American economic review, v, 6: 288-308; Jun.1916) B,CU,LC,NY. Reprinted separately, p. 288-308, B , ICC, JC,LC,MY,UC , UI ,UM, Y, Somers, W, A,„ The Somers unit syston of realty valuation^ Nev/ York, n.d. 15 p. nar.8° B. See Quarterly journal of wconomics , v .25 : 172 -81 ;Nov.l910. E,CU,LC,NY. Staples, C, F. The unreliability of unsupported opinion evidence in determining land values in railroad appraisals. [Si. Paul, 1913] 11 p. 8° B,NYPS, A13-2042 Stevens, F. W. Discussion of principles to be applied in valuing land, (utilities magajzine.v.l: Jan, 1916: 92-96) B, ICC,LC,NY,PCV,UP. Address before Philadelphia conference on valuation, Stevens, Frank W. The valuation of railroad right of wa^;', [New York, 1914] three pamphlets. 8° B,NYPS, Suprerre court's attitude onvalue of railroad real (state. (Wall street journal, Jun.19,1913, p. 6, col. 3) B,LC,NY, Decision in the Minnesota rate case.. ?-S? .^•^^r^- r> 'Jtiiiiil;' ..<. .: ■85- .;«^Hr.l -'*.. ..«ii'-:rr'-.^ A- ''>So v;-*:^) "■ -Vifvrv ■-"- ---»f •irf;'><; oSi^VjA'tt-i^' ^j.-j^'feL^^:^: * # Valuation-'l? : Lard v^i;£.ti,- A ju3t and scientific basis for the establishrnent of public utility rg te 3 , wi th p arti cu 1 or at ten ti o n to :? and valu es . (National association oi railway com.::i 3 sioners ,r roc . ,1913 :2f^5-80) Aostracts: PmI" ±ig ssrvice r3gul.a- ion , v,2 ?535-85 jl^ov. 1913 , ^ Journal of slsctric ityj-povrer (?: gas , v.31 :461 ; N-^' 22, :.913 , Editorial, p. 470, U. S. i-ntarstato con..::c.-cu wur.:rib£>^„ City of Spokane, et al,,vSo Northern Pacific railroad company et al. In U^S.Inters tate commerce carmifsion reiD orts , v» 15 :376-4:26; No.879, Opinion of the Commission, Discusses reproduction cost of Northern Pacific i-ailway and Great Northern railway. Consi- ders increa-3G in land values and surplus as affecting fair value for rate purposes. Wells, Walter Melvin, Right of way multiplies in California, (Engineering c ontrac t i ng ,v .40: 189-92, 212-17, 233-36; Aug, 13 , 20 , 27, 1913) Editorial com.ment, p. 169. ASCE,B,LC, When is land used for common carrier purposes? (Engineering record, v*71: 424; Apr,3,1915) LC,NY. Ap prec i 3.ted v alue . Anderson, B,, M.^,]!-^ "Unearned increments", land taxes, and the building trade. (Quarterly journal of economic 3,v ^27: 811-14; Aug. 1914) B,CU,LC,Ny, Engineering news [Editorial] A *'fair rate of return" for public utilities as affected by "unearned increment„" ' (Engineering news, v, 69: 858-60; Apr, 24, 1913) B,LC,NY. Maltbie, Mile R, The proper treatment of appreciation of land. (Uti Ities magazine, v.l: Jan, 1916: 96-97) B, ICC ,LC, NY,PCV,UP. Address before Philadelphia conference on valuation, Prouty, Ward. Increment versus rates,, Shall railroads be paid for something to which they in nowise contributed? (Public service regulation, v.l: 150; Mar, 1912) B,NYPS,UI. U, S, Interstate commerce commission, «,,In re investigation of advances in rates by carriers in western trunk line, trans-Missouri, and Illinois freight committee territories* Decided Feb, 22, 1911. Report of the Commission. [l91l] 90 p. 8** No. 35 00. B. Appreciated value as a basis for rates, p. 29-43, 337, w w I » Yalur.ti-n-43) CON CESSIONS, PONATIONS. GHAllTS OF RIGHTS , etc. Include land grantc in roads' valuation. Full riport requested by I Interstate commission. TREA T^'ffSNT C^ Z^Q?I;"^!II HQI^SJ'Jl^T.-^l^. BY INVESTING •ker» F, E. The rjlation of surplus to rate m'ik.:.ng„ (National association of rai Iway com iDiss i oner s, Proceedi ngs , 1913 , p*369-75) Found in most libraries* Bullard, Albert W. Shall improvements made from earnings be capitalized or included in valuati on? (Railway age gazette, v, 57 : 949; Nov, 20, 1914) Abstract of paper before V/estem economic society, Nov. 14, 1914, Railway age gazette [Editorial] Some disputed points in railv/ay valuation, 2 .- Inves traent from earnings, ft (Railway age gazette , v^54 : 1118-19; May 23,1913) Thorne, Clifford, Brief and argumenjfe" on behalf of Iowa Board of railroad commissioners I [and others] [l914] Before the Interstate commerce commission, Docket nOo5860, (Five per Cent Rate Case) B, ■ Surplus as an element of value for rate making, p,179-91, Stee also : Western advance rate case, 20 I,C»C» 341, ff, Sp-okane vs • Northern Pacific railway co«, 15 I .C .C.411,f f , TREATtilENT OF ADAPTATION AND SOLIDIFICATION OF ROADBED See the following: ^ Yifhitten"'s Valuation of public service corporations, p«3147 327, D.C,Morgan*s report upon the cost of reproduction of the railroads of Minnesota. Supplement of the Minnesota railroad and warehouse com- mission report for 1908, p. 25, 26, George F.Swain's Report on the Validation of the New York, New Haven and Hartford railroad, p,51. ' x t +v H.R.RiggsB* Valuation of public service corporation property. ^'}J'^^ Proceedings of the American society of civil engineers; Nov. 1910, Carl C. Witt's Report of the South Dakota railroad appraisal, 1910, p. 10. I Luati on- 4-^ ■0:e;?Rii:(*TA'uON # four'i/j.ng d'^^pr'DC iat ion ^ (Railroad age gazette , v ^45 : 415; Jul. 3, 1908) ,ison, Jamos E. A criticism of thaoratical daprac iation . (Utilitias maga?. ine , v .1 ' JanaClS'. 124-26) B, ICC, LC,NY,PCV,UP, Address before Philadelphia conference on valuation, ,.i s n , J am e 3 E , Depreciation, vAmerican academy of political a.nd social sc ience , Annals ,v, 53 : 198-213; May 1914) ASCE ^B , LC. NY., Discussion of i:roblem3 of dep lec iat ion and its application, |i3on, James E, Should public service properties be depreciated to obtain fair value in rate or regulation cases? Report to St^Louis Public service com- mission, September 11,1912^ [St, Louis] , 1912. 50 p . 8^ 12-25637 Reprinted in Public service regulation, v,l: 716-20; Nov«19l2o E,[JI,PCV, Alvord, John W, The depreciation of public utility properties as affecting their valuation and fair return, (American society of civil engineers, Proceed ing s , v. 39 : 2045-60; NovaOlS) ASCE»LC,KY, Dk^cussion of this paper in the Proceedings for Jan, 5: Feb, 1914, American electric railway association. Accountants' asoociation. Report of committee on life of railway physical property, (in its Proceedings, 1912:: - 89-242) B.PRT.. Discussion, p. 243-50, Appendix A: Bibliography, p* 194- 22 6, [Compil3d by Scone a rd lebijter management association, Auditing department,] Appendix. B: Statistical brief; tabulating rates and life con- sidered 03'- various authorities, containing a "List of references," Abstracts: Ele.^tric railvay j ourn al, v.42 : 870-71; Oc t.,17, 1913 , Engineering news,v, 70: 972-73; Nov„i3,1913. B,TlCC,LC,NY,PCV„ Stone and V.'ebsuer Public service j ournal, v,13 :439-45 ; Dec. ,19 13^. B. Report of the same committee in the associatiorls proceedings for 1914: 141-42, B,PRT, American society cf civil engineers. Valuation committee. The* depreci at ior. plan of the valuation committee,,. (Engineeiing nev/r. ,Y.71: 350-52; Feb ,12, 1914) B,LC,NY,PCV, Arbitrary depreciation requirem^ent , (Railway world, Vo56: 141; Feb, 16, 1912) B, H, HU, ICC.LC, NY,UI,UM,UP, r m m aluation-50 ; Dap rec iation-cont.) Average cost of repairing locomotivjs in Amarica, compared with thj cost ^^ on the Northern Pacific, tog-jthar with comments on plant d^precia- ^B tion and repairs. B (Engineering contract ing, v. 30 : 150; Sjpt.2,1908) ASCE.PCV. Discusses djpreciation of loc omo tivea. Barker, Harry. Making depreciation discussion understood. (utilities magaz ine, v.l: Jan .1916: 131) B , ICC,LC;NY, PCV, UP. Address before Philadelphia valuation conference. Bauer, Xohn, Discussion [of depreciation] (Utilities magazine, v.l: Jan. 1916: 127-30) B , ICC,LC,NY,PCV,UP. ocLuer, John. Depreciation and rate control a question of justice. (Quarterly journal of ec onomics, v,29 : 651-59; May 1915) B,CU,LC,NY. Bosley, William B» and C. E, Grunsky. Depreciation as an alement for consider ation in the appraisal of public service utilities, (American society of civil engineers, Proceedings, v, 41: 1487-1501; Aug. 1915) ASCE,B. Burns, Clinton S. Determination of ishysica.l value. (Engineering record, v. 52: 328-29; Sept. 16, 1905) B,LC,NY,PCV, Mathematical formula for depreciation. Curtiss, W, B. Depreciation of property. (General electric revi w,v.l8: 1099-1105; Dec. 1915) B. Darbishire, James Edward. Repairs, renewals, deterioration and depreciation of workshop plant and machinery. (institution of mechanical engineers, Proceed i ngs , 1908 , pts.3-4, p. 812, 879) ASCE,PCV. Discussion includes remarks upon depreciation of railv/ay work^* shops and rolling stocks:. Davis, Joseph S, Depreciation and rate control, A criticism. (Quarterly journal of economics , v .29 : 362-78; Feb. 1915) B,GU,LC,NY. Davis, Joseph S. Depreciation and rate control. A rejoinder. (Quarterly journal of ec cnouii cs, v.29 : 3 88-95; Feb. 1915) E,CU,LC,NY. Electric traction weekly [Editorial] May reserve fund to renew absolute equipment. (Electric traction weekly, v. 6: 1473; Dec .3, 1910) ASCE ,ClevePL,PRT. Decision by Supr-^me court. Mew principle on valuation of special franchises. IF ,uation-51j Depraciation-corJ. ' ICrickson, Halford<. tDopraciation and its rolation to the fair value, (utilities magazine, va: Jan. 1916: 112-24) B, ICC,LC,NY,PCV, UP, AddrrD33 before Philadelphia oonference on valuation. Separately printed, [Madison? 1916] 13 p , f ° B. Erickson, Halford, How to finance depreciation, (New York times annalis r, v.l: SQ? ; Jfay 5,1913) B,LC,NY. Erickson, Kalford, Methods of determining lif6 of public utilities. (Engineering contrj^c ting , v.38 : 448-50; Oct, 23, 1912) B. From a discussion of depreciation before Central water works association, Gillette, Halbert Po A rational method of calculating deprjciated value, (Engineering and co ntrac ting, v.44 : 24; Jul. 14, 1915) ASCE. Goetz , Jacob H, Court decisions on depreciation, t (utilities magaz ine, Vol: Jan.1916: 102-12) B , ICC ,LC,NY,PCV,UP. Address before Philadelphia conference on valuation, Grunsky, C, E, The appraisal of public service properties as a basis for the regulation of rates, (American society of civil engineers, Proceeding 3, v, 38 : 395-467; Apr, 1912) ASCE,B,LC,NY, Discussion of depreciation, Grunsky, C, E, Depreciation as an element for consideration in the appraisal of public service properties, (American society of civil engineers, Transacti ons , v,79 : 727-842; 1915) ASCE, LC, NY, Grunsky, C. E, See also his paper with ?/, 3, Bosley, noted above. Haney, Lewis H, Depreciation and valuation for rate making, (Journal of accoun xancy ,v.l9 : 344-51; May 1915) ASCE, B,LC,NY, Hoxie, George L« Custody of depreciation funds* (Electrical world, v, 59: 367-68; Feb, 17, 1912) • B. Humphreys, Alexander C, K Depreciation: estimated and actual,., n,p.,1913, 27 p, 8° B, B' Reprinted from. Transactions, Institution of gas engineers, W [of Great Britain], 1913: 348-72, ASCE has original article. Abstracts: Public service regu lati on , v,2 :430-36 ; Aug,1913 , B, Engineering contracting, v, 40 : 394 ;0ct,8, 1913, Stevens institute i ndi cator , v,30 : 311; Oct, 1913, /" m L .. luation'^2 ; Depr eoiat ion-a or.. t<,; m ikins , Jenks B. Sotr\e of tha absurditios of tha straight line method of determining d op roc i at ion, ^Railway age gazette, v. 60: 357-58; Feb.25,1915) cCarty, Richard' J» ^_^ Depreciation of railroad property, Kansas City, 1914. 47 p. 8° H| 7iSCE,6, ^H Abstract in Public service regulation, v, 3 : 66; Feb.1914, ^P ASCE,B,LC,KY, Nash, L, R, Depreciation reserves as affected by property growth. (American economic review, v*6: 69-87; Mar,1916) * B,LC,NY. Player , George P« Depreciation, (Public ser'vice regulati on,Vj.2 : 463-64; Sept, 1913) ASCE,B,UI, Also in Telephone eng ineer, v,10 : 253; Nov, 1913, Pomeroy, L, R, Depreciation of locomotives and shop equipment. Comparison of the different methods which have been used with suggestions as to their improvement, (Railway age gazette , v, 56 : 943-46; Apr. 24, 1914) Pom. eroy, L, R,. Depreciation or valuation of properties. (Railvay age gazette, v,55: 274-75; Aug. 15, 1913) Railway age gazette [Editorial] Depreciation in railv/c^y valuation, (Railway age gazette, Vv54: 1535; Jun.20,1913) Railvray age gazette [Editorial] 1"he rate of depreciation, (Railway age gazette , v. 56 : 72'^; Mar, 27, 1914) Railway age gazette [Editorial] Some disputed points in railway valuation. 3 .-Depreciation , (Railway age gazette, Vo54 : 1164; May 30,1913) Letter from C^F.Loweth on this editorial, printed in the issue of the Railway age gazette for Jun,20, 1913, p:, 1536, Railway evaluation and depreciation. (Engineering record, v, 67: 687-88; Jun.21,1913) B,LC,Ny, Raymond, William Gait. Rate making for public utilities. Lecture, Iowa City, Feb ,4, 1914. Iowa City, [l914] 14 p . 8° B. A16-284 "Depreciation", pwll. Iowa University extension bulletin no. 2, May 2,1914, Rifenberick, R, B. Some illogical theories discussed. The wrong use of tHB element of depreciation in valuations to control rates, (Aera,v.l: 1038-45; Jul. 1913) A3CE,B,UI. m i Kf ;ion-53; Dep reo iation-corf t'.;v.6;V.l: J9.na916: lOC-Ol) B, ICC ,LG, NY,PCV,UP. Address b efo re ' Philadelphia conference on valuation. 'ostimony on depreciation before Nebraska commission, (Electric railway j ournal, v.35 : 441; Liar, 12,1910) B.PRT, I. S, Interstate commerce commission. Five per cent ca.ie. Evidence and exhibits. l^^ash ing ton, 1915 , 8 vols. 8° 6].3t Cong., 3d sess . ^ Ben.doc^725 . See Index winder "Depreciation'' B ' JCC , HLT, LC , Valuation of steam railroads., Discussion of the basic principles,' and of the proper treatment, of the different items to be taken into accouht, (Engineering record, v. 67i 654-55; 692-93; Jun^l4, 21, 1913) B,LC,NY, The Vital distinction between "Functional depreciation" and "Natural depreciation". (Engineering contracting , ^-,40 : 14>42; Aug. 6, 1913) B,LC,PCV. f'eber, A. F, Depreciation and its relation to fair value. (National association of rsil.iajr commi ss 1 oners , Proceeding , 1913 ;342-59) Found in most libraries. Abstracts- Public service regu lat ion, v.2 : 588 ;Nov,1913 „ B,UI. Electric railway j o urnal, v. 42 : 979-80 ;Nov,l, 1913* B,PRT. Young , Allyn A. Depreciation and Yf+'e con-'rol. A reply^ Concluding comments^ (Quarterly jou-naiof ec on ami c s, v.28 : 630- 62 ;Aug .1914 ; v,29: 395-400; Feb. 19 Id) ASCx^,B , jJUPU,LC ^NY, -5i. §J:.? 0,* G-anera.l discuss ion, Douglass D, Storey, and others. Cost, of reproduction, Henry Earle Riggs, and others. * » iluation~54 ; Depreciati on-cont.y Inters tate Commerce Commission Accounting Roquirements » The following articles are concerned with the Interstate Commero e Jomraission accounting requirements for annually charging off depre- ciation to operating expenses, 'ican railway association. Objections to the depreciation charge, (Railroad age gazette, v. 45 : 1050-51; Oct. 2, 1908) Report of the committee on rslations with the I, C. C, ;s, Lem S. ILMaintenance and depreciation]' (Electric railway journal, v.43: 828; Apr.11,1914) B,PRT, ureau of railway economics. Bases of the depreciation charges of 165 roads having annual opera*- ting revenues above |l, 000, 000, fiscal year 1915. Condensed transcript from page 23 8 of their annual reports to the Interstate Commerce Commission, Washington, December 1915* 35 p*4® B. Typewritten, ialvert, J, F, Depreciation in railway accounting. (Journal of accoun tancy , v,6: 229-33; Aug. 1908)' B,LC,NY, )5lano, Frederic A. Notes on depreciation on railways.' (Journal of political economy, v. 16 : 585; Nov. 1908) ASCE?,B, CU,LC,NY, )epreciation and permanent renewal fund. (street railway bul let in,v^6 : 298; May 1907) ASCE. depreciation and publicity'- in Iowa» • (Elsctric railway review, v. 19: 523; May 2,1908) ASCE. Resolution recommending provision of an annual appropriation for a deprec iation r^erve, separate from the maintenance account. Depr^ap iation charges on road, and structures. Norfolk R western the only important carrier v/hich has so far set up such accounts. (Wall street journal, Apr-.6,1916, p.6.col,3) B,LC,NY, I^sprec iat ion in railway accounting. (Railway age,v^43: 728; May 10,1907j . ASCE,B,PCV. Recommendations of In -ferstate Commerce Commission, depreciation in railway accounting, (Railway*agQ,v,45: 623-24; lAay 1,1908) ASCE,B,PCV. On equipment depreciation accounts, '?9p-reciation in steam railway accounting, (Electric railway journal, v. 32; 748; Oct. 3, 1908) ASCE,B ,PCV,PRT, Memorandum compiled by Special committee on relations with Interstate commerce commission of the American railway association. '■'} \ . . ] Valuaticn-5D ; Deprac iati on-con tr-j ICC accounting I'equirener: ta) Depreciation reserv^;Sc [Lo'-.ors to the editor] (Railway age gaze tte , v^.49 : 63; Ju'i), 8, 1910) Dodd, Arthur F. Necessity for depreciation charges on railv;ays, (Encyclopedia of a.ccoun tancy, Vo5 : ^-23) AbCE. Dunn, H. A, Depreciation in railvray accounting. [Letter to the editorj (Railway *ge,v.45: 756; May 29,1903) Eaton, J. Shirley, Handhook of railroad expenses. New York, London, McGraw-Hill, 1913. 3,IndSL,ICC,LC,MassPS,UCal, 13-4131. Depreciation, see Index, Electric railway journal [Editorial] Basing depreciation on no par value, (Electric railv.ay j ournal, v.45 : 1143; Jun.19,1915) B,PRT. Practice of the Nebraska state railv/ay comrnissbn. Electric railway journal [Editorial] Obsoleseence and depreciation for locomotives, (Electric railway j ournal, v,41: 997; Jun,7,1913) ASCE,B,PRT, Electrical review [Editorial] Depreciation, (Electrical review [London], V, 61; 2; Jul, 5, 1907) ASCE. Engineering [Editorial] The doubtful factor in depreciation rates, (Engineering, V. 91: 87-83]j Jan. 20, 1911) B,LC,NY, Gaines, Morrill Walker. A billion dollar confiscation, (Railway age gazette, v. 58 : 1150-52; Jun,4,1915) Editorial, "Depreciation and railroad credit", p,1142. Gray, Henry L, ' The necessity of depreciation reserves, (Railway age gazette, v, 46: 1297; May 27,1910) Editorial, p,1290, Gruhl, Edwin, Depreciation estimatds, (Aera,v,l: 644-53; Mar, 1913) B,ICC,UI, Hale, Robert S, Depreciation andrcserve. (Rollins magazine, v. 2: Apr, 1912: 21-25) B. 1^; r 7 r 1 'a}.uation- fjBT Dspr oc :■.•.•■. i on- co v. ^If t ICC accounting reqair amen-wS , hreys, Alexander C, Depreciation, In his Lecture notes on some of the business features of engineering practice, 2nd ed, Hoboken, 1912. B,LC. 13-4393 "Theoretical or estimated accruing deprec iati on" ,p ,258-302 , "Actual deprec iation'' ,p *303-17* "The accountancy of depreciation", p, 318-48, ^.pplementary note on depreciation, Apr>,15 , 1905 , n ]iis_ Supplement no„l, to Lecture notes, Hobok en, 1905 , p. 41-49, B« hreys, Alexander C, Depreciation and confiscation, (Railv/ay age gazette , V;>59 : 311-12; Aug,20,1915) Initial cost, cost of maintenance and depreciation of wooden passenger cars, (Engineering con tract ing, Vo34 i 215; Sep t*?, 1910) ASCE.B. Leake, P, D, Depreciation and wasting assets and their treatme nt in assessing annual profit and loss,,, London, Good & son, 1912* xi,195 p. 8*^ ASCE,B,PCV,.LC. 12-12960, fehl, William, Equipment depreciat ion' and renewal, (Railroad gazette, V, 43 : 415; Oct, 1, 1907) Editor ial,p .406, Reprinted in Railway age gazette, v. 48 : 440; Mar, 4, 1910, Compiled from data published in Annual report of the Southern Pacific Company, ilahl, William, Equipmait depreciation and replacement, (Railway age gazette , v, 48 : 1249; May 20,1910) Statement of the per cent, of cost of equipment vacated to total original cost on the Southern Pacific Companys, Abstract in Engineering contracting ,v .34: 193; Aug, 31, 1910, Beyers, W. J. . Railway dep reciat.ion accounts. (National association of rail'^my comm.i ss ioners, Proceedings , 1909, p, 403-14) Found in m^ost libraries. Abstract in Electric railway j ou rnal, v .34 : 1146-48; Dec. 4, 1909. ASCE,PCV,PRT. rice, Waterhouse and company. Treatment of maintenance and depreciation accounts in the new classi- fication of accounts prescribed by the Interstate commerce commission, [New York, May 5,1908] 27 p, S° B,ICC, ^ilroads report their depreciation theories. Principles on v/hich car- .riers seek to spread loss of equipment over the useful life thereof. (Wall street journal, Mar. 30, 1916, p. 2, col. 4) B,LC,NY. ^ilway age gazette [Editorial] Depreciation and railroad credit. (Railway age gazette .v. 58: 1142: Jun. 4.1915) ft ^ Valuati on-bV ; Dopr ec .- ^tion- '. . .») ICC accounting r 30/ ^i r omenta « Railway age gazette [Editorial] Equipment account for aach car and locomotive, (Railway age gaz ette , v^.43 ; 640-41; Nov. 29, 1907) Method of keeping a depreciation account, Saliers, Earl A, Caring for depreciation, (Journal of accountancy, Apra912*. 241) B,LC»NY. Salie rs, Earl A, Depreciation in theory and praictice, Chicago , [l915] 27 p, 8° B,LC. 16-6670. Stockwell, Herbert G, Depreciation, re rewal and replacement accounts^ (Journal of a ccoun tancy , v. 9: 89-103; Decal909) B,LC,MY. S tu rg i s , C , L » Railway depreciation accounts, (National association of railway commi ss liners , Proceed ings , 1909 , p, 3 92-402) Found in most lil-raries» Reprinted in Railway age gazette , v. 48 : 944; Apr, 8, 1910, Abstract in Electric railway journal, v. 34: 1224-25; Dec, 18, 1909, ASCS,B,PCV,FRT, U. S. Interstate commerce coLimission, Accounting series c ircular ,no ) '^ Elliott, Howard, Address to the members of the Eastern Connecticut dev.elopment commit- tee, and of the civic associations of Norwich, New London, Willimantic Putnam and Danielson, New England and ten years of the New Haven .railroad,-. Norwich, Conn. , Apr,8,1915, [Bos ton?]l915, 39 p, 8° Valuation, p^20-22. Found in most libraries. A15-791 Elliott, Howard, Address: Federal valuation of the railways, to the Trust company section, the American bankers association... New York, February 25, 1916. [New York? 1916] 2C p, 23° A16-589 Jlngineering news [Editorial] Can engineers be trusted to arbitrate fairly and intelligently between the public interests and the property interests? (Engineering news, v, 69: 1187-89; Jun.5,1913) B,LC,NY. Engineering and contracting [Editorial] The plank, in the democratic platform plsdging the appraisal of all rai Iways . (Engineering and contracti ng,v .38: 562; iSov.20 , 1912) ASCE,NYP5. Estimates cost to range from ^2.50 to |25,00 per mile. Engineering contracting [Editorial] Some reasons v;hy the appraisal of railways is imperative if there is to be government regulation, (Engineering contracting, v,31: 158; Mar.3,1909) LC.NY. Engineering news [Editorial] Engineers wanted for the work of railway valuation. (Engineering news,v,69: 1289-90; Jun.19,1913) B,Lg NY, HYPS, Engineering news [Editorial] A hugb piece of engineering work, [Federal railway valuation] (Engineering news, v. 69: 476-78; Mar, 6, 1913) ASCE,NYPS. Contains text of Valuation Act, Engineering news [Editorial] Prcgress of federal railway valuation v/ork , (Engineering news, v. 74: 1241; Dec. 23, 1915) B,LC,NY. Engineering news [Editori--ifl Seeking buried information in railway valuation, (Engineering new3,v,73: 1041-42; May 27,1915) ASCE,B , ICC,LC,NY,PCV, Engineering news [Editorial] Valuation of railroads. (Engineering news, V.69: 283; Mar. 8, 1913) B,LC,NY, Engineering record [Editorial] Principles of valuation again, (Engineering record, v.TO: 577; Nov. 28, 1914) LC,PCV, Engineering record [Editorial] Steam railroad evaluation, (Engineering record, v. 67: 678; Jun.21,1913) B,LC,NY. m 9 N # i Valuation- 54 ; Federal rai Iro ads-cciit.; '•^ ■ " - Engineering record [Editorial] Valuation of the railroads. (Engineering record, v.67: 283} Mar, 15, 1913) S§CE,LC,NY. Engineering record [Editorial] Why the railroad evaluation? (Engineering record, v. 69: 433-34; Apr. 18, 1914) B,LC,NY,PCV, Engineers wanted for valuation work. (Railway age gazette , v. 54: 1579; Jun.20,1913) Enormous task to get data. Government may have to spend millions to learn physical valuation of railroads. (New York Call, Aug. 25, 1914) B. Esch, John J, Physical valuation of ra il ro ad property. Speech... in the House of representatives, Tuesday, Decembe r 3 , 1912. [Washington, 1912] 20 p. 8° B. Eshleman , John M. The meaning of the railroads' valuation theories, (utilities magaz in e, v. 1: Mar. 1916: 2-3) B, ICC , LC ,NY,PCV, UP. Expect to regulate railway securities. Railroads argue physical valuation principles, (mi street journal, Oct. 4, 1915, p. 11, col. 3) B,LC,NY» Expert railway valuation. (Trade and transportation, v. 14 : 12; Aug, 1913) B ,H, ICC , LC ,UI , Fairchild, H. A, [Valuation of railways] (National association of railway commissioners, Proc eedings ,1909 , p. 313-21) Found in most libraries. The Federal valuation board. (Railway age gazette , v. 55 : 715- 16 ; K)ct.l7, 1913) Federal railroad evaluation. (Engineering record, v. 70: 87-91; Jul. 11, 1914) LC,NY,NYPS. Federal valuation of railroads estimated to cost |l5,000, 000. Half for the government, half for the companies, the time required running five to ten years, (Wall street journal, Apr. 29, 1913, p, 2, col. 4) B,LC,NY, Federal valuation program. (Railway age gazette , v. 58 : 1014; May 14,1915) ^ink, Henry. Henry Fink on danger of railway valuation. I (Railway age, v. 43: 680; Apr. 25, 1907) ASCE,B,PCV. Nev/spaper interview. Also in Railway and engineering revi ev;, v .47 : 35 9; Ap r. 27, 19012. m Vaiuation-65 j Federal valuat ion- cCifPt.; ^ '^ First valuation regulations. (Electric railway journal, v. 44 : 3 47; Aug .22, 1914) B,PRT. Fisher, Franklin. Will spend ^15,000,000 valuing our railroads. (Railroad and current mechanic s^ v. 21: 385-90; Aug.1913) B» Reprinted in Advance advoca te , v.23 : 121-24; Feb. 1914. B. Foster, George W, " Appraising the railroads. Government and interstate lines to spend 153,000,000 to find exe^ct construction figures. Will then fix rates, (Railroad man's magaz ine,v.29 : 223-27; Feb. 1916) B,LG,NY. Fritch, L. C, Proposed national valuation convention. (Railway age gazette, v. 54: 1536; Jun,20,1913) Fuller, Hubert Bruce. The act to regulate comimerce, construed by the Supreme court. Washington, Byrne & co., 1915. 585 p. 8° B,ICC,LC. 15-10301, Opinions of the Court' as to bases of value, p. 42-43, Fundamental problems involved in railway valuation. A report of the con- ference held last week to discuss the important questions proposed by Director Prouty* (Railway age gaz ette , v.58 : 1146^-50; Jun.4,1915) Further hardships for the railroads. (Commercial and financial chronicle , v. 94 : 1537; Jun.8,1912) B,ClevePL,CU,CornU,H,ICC,LC,NYPS,UI,UP,Y. Gaines, Morrell W, The federal valuation of railroads, (Yale review, V. 5: 557-67; Apr.1916) B,LC,NY,Y. Garrett, Robert k sons. A few short talks with investors, Ba Itimo re, [l915] 16 p. 8° On the physical valuation off railroads. B,PCV, f antic task of valuation of physical p rope '-ties of the railroads has been inaugurated by the Interstate commerce commissiori, (iron trade review, v. 55: 135-36; Jul. 16, 1914) B,ICC,LC,NY. Gillett, Frederick H., and others. LDiscussion in the House of representatives on the railroads ■ valuation] (Congressional record, v, 52: 3807-24; Feb. 10, 1915. 63d Cong., 3d sess ., daily edition) B. Government geppraisal engineers. I (Railway age gazette, v. 54: 1054-65; May 16,1913) Personnel of the Valuation board. m- Valuation-66 ; Federal valuat i on-cofePL*7 ^ "^ Graves, A.rthur C, Statement concerning bill for the regulation of railroad securities* {H.Ra7536) In_ U.S^C cngresSoHouseoCommittee on interstate and foreign commerce.- Hearings on bills affecting interstate commerce, 61st Congo^lst ze: vol, 2: 1142-53 » B. Includes remarks on the use and appropriaiteness of physical valuation . Gray, E» Concerning railway valuation. (Railviay and engineering review, v, 53; 105-06; Feb. 1,1913) Harper*s weekly [Editorial] The valuation of railroads. (Harper's weekly, v, 58: Nov.1,19 13: 4-5) B,LC,NY, Harriman, George W. R, . Railroad valuations; a treatise on methods for the valuation of property of common carriers, based on the specifications of the Valuation act and the, decision of the United States Supreme court* Boston, Wright & Potter, 1915, B has Part I, 74 p. 8° 15-9439 Hearing on proposed federal railroad appraisal. (Rail'jvay and engineering review, v. 53: 140-41; Feb.15,1913) On the LaFollette-Adamson bill. Heiss , A. E. The lion and the lambs. (Traffic world,v.ll: 1157; May 31,1913) B,ICC,JC. Heiss, A, E. Speculation in valuation. (Traffic world, v^42: 191; Jul. 26, 1913) B,ICC,JC. Hens haw, George H, [Valuation of railways ,»] (Nati oal association of railway commi ssions rs , Proceeding s, 1912, p. 230-33) Found in most libraries. Hitch in railroad valuation plans. Impossible to learn "cost to date", it is said. (Journal of commerce, Dec.4,1914, p.8,col.3) B,LC,NY,PCV, Holland (pseud) Perfectly fair physical valuation of railroads prlobably would be of great benefit to the people. (tall street journal, Mar. 18, 1913, p.l,col.4) B,LC,NY. HoviT much are the railroads worth? (Leslie's weekly, v. 117 : 58; Jul. 17, 1913) B,LC,NY. Hoxie , George L.. The railroad Valuation. (Moody's magazine, V. 18: 27-30, 48; Jan. 1915) B, ICC,,LC,UI , NY, Y. « m I Ms ation-67j Federal valuation-oon t«) Eason, C» W. ^_^ Valuation of railviay property* ^^B ■ ^schnic engir^ar.v. : 87-91; 1914) NYPS, ■ ■■-■■■■. Hulme, Thomas W, I Federal railroad evaluation. Four months* developments as set forth by General secretary Thomas W» Hulme of the Presidents* conference committee* (Engineering record, v, 69: 630; May 30,1914) LC.NY^PCV, Hulme, Thomas V/, § Federal valuation of the railroads in the United Stat^, (American academy of politiaal and social science. Annals, v, 43: 182-90; Jan,1916) B,LC,NY. Reprinted in Pennsylvania railroad company, Information for einployes and the public, series IV: 3; Jan.14,1916, B, Abstract in Railway reviev/, v»58: 215-17; Feb,5,1916, Hulme, Thomas W» Some facts for the man in the street about federal valuation of railroads, (Pilot, va7: 53-58; Mar, 1916) B,ICC,LC, Hulme, Thomas W, The status o f railway valuation. (Railway review,v.54: 797-98; May 30,1914) Hulme, Thomas W, Developments in railway valuation* (Railway review, v, 55: 13 5-38; Aug .1,1914) Hui?^i^'rey 3, Alexander C, The railway valuation act. (Engineering news, v, 69: 688-89; Apr,3,1913) ASCE, B,LC^NY,NyPS. Independent [Editorial] Valuation of railway property. (independent, V.77: 257-58; Feb. 2.3, 1914) B,LC,NY. Information desired for federal valuation. Abstract of official railroad bulletin [of the Central railroad company of New Jersey] especially pointing out various elemesats of value not readily discernible, (Engineering record, v. 70: 387-88; ' Oct. 3, 1914) B ,ASCE,LC,NY, Institute of consulting engineers considers valuation. (Railway age gazette, v. 54: 1172; May 30,1913) Interstate commerce commission hearing on railway valuatiop. (Railway and engineering review, v. 47: 234; Mar,23,19o') W' ^ri erstate commerce commission holds valuation hearing. Steam railroads set forth their views of fundamental principles in two-day conference at Washington . (Electric railway j ournal, v„^*o : 823; Oct. 16, 1915) B,PRT, , * * * aluation-68; Federal va luati on~contc) Interstate commerce commission hearing on valuation. Railroads urge on IComiQis si on to cct-operate with them in establishing fundamental prin- ciples to be used, Ireton, Robert E, Railroad valuation. (Magazine of Wall street, v. 12: 349-50;, Sept. 1913) B.LC.NY. Abstract in Railway world, v. 57: 734; Sept.l913» ASCE,B,LC, NY* Jackson, Carl D, I [Remarks m the Federal valuation] (National association of railway commissioners, Proceed ings , 1915 , p»414-15) Found in most libraries » es , C , C i The function of federal valuation in rate making. (Railway review, v. 58: 671-72; May 13,1916) Paper before Railroad men*s improvement association of New York. Journal of commerce [Editorial] A costly and useless piece of work* (Journal of commerce, Apr. 20, 1914, p.4,col,2-3) B,LC,NY,PGV, Journal of commerce [Editorial] Passing of the "overcapitalization" issue. (Jouma 1 of comrrerce, Apr.10,1915, p. 4, col. 2-3) B,LC,NY, "The railroad valuation scheme has been weighed in the balance and found wanting," Journa 1 of commerce [Editorial] Physical valuation of railroads, (Journal of comnBrce, Feb. 26, 1913, p. 8, col. l) B,LC,NY, Journal of commerce [Editorial] Physical valuation of railroad properties. I (Journal of commerce. May 3,1913, p. 4, col. 2) B,LC,NY« rnal of commerce [Editorial] Physical valuation of railroads, ((Journal of commerce, Apr, 1,1912, p. 6, col. 2) B,LC,NY, - „rna 1 of commerce [Editorial] The railroad valuation. (Journal of commerce. May 28,1913, p. 8, col, 3) B,LC,NY, I rnal of commerce [Editorial] \ Railroad valuation and rates, (Journal of commerce, Mar.14,1913, p. 6, col. 3) B,LC,NY. I Reprinted in Ra ilwdy ag e gazette, v. 54 :' 683-84| Mar,21,1913, w? Valuation-69 ; Federal valuaticn-ccnt,) [urnal of comma re e L.E-i tc ..^ial] Railroad valuation and ra.t'BS, (Journal of commerce, Dec «3, 1914, p. 4, col. 3) urnal of commerce [Editorial] Railroad valuation costc * Journal. of commerce, Apr»25,1914, p,4,col*2-3) imal of commerce [Editorial] The railroad valuation humbug, (Journal of commerce, May 29,1915, p. 4, col. 2-3) larnal of commerce [EditorialJ The railroad vabation job, (Journal of commerce, lee ,23 , 1915 , p, 4, col. 3) Journal of commerce [Editorial] Railroad valuation cost, (Journal of comm.ere, Apr*25,1914, p»4,col.2-3) Journal of commerce [Editorial] • The useless railroad valuation, (Journal of commerce, Apr, 26, 1913, p,4,col,l) # B,LC.I^Y, B,LC,NY, B,LC,NY,PCV. B,LC,NY.PCV, B,LC,NY. B,LC,NY, Reprinted in Railroad gazette , v, 54 : 1040-41; May 9,1913. Journal of commerce [Editorial] The useless railroad valuation. (Journal of commerce, Feb. 13, 1914, p. 6, col, l) B,LC,NY,PCV, Journal of commerce [Editorial] What makes the value of a railroadt (Journal of commerce, Jul, 29, 1913, p,4,col,2) B,LC,NY,PCV. Jurgensen, Delbert F, The part v/hich may be taken by state officers in seacuring a proper valuation under the act of Congress of March 1st, 1913, 3 typewritten leaves, f '^ B, •gensen, Delbert F, State official co-operation to secure prope r valuation under act of Congress, March 1.1913, (Association of engineering socities, Uoumal,v,51: 55; Jul,1913) ASCE, •gensen, Delbert F, State railv.ay commissioners and federal valuation, (Railway dnd engineering review, v. 53: 529; Jun,7,1913) States that the Federal valuation is a contest between carriers and the public, with the Interstate commerce commission as umpire, J^ W. B, ^B Valuation, ^K (Railway review, v. 56: 356-57; Mar,13,1915) I m) 9 « Valuation-70; Federal va luat i on-cont.) # Kansas. Public utilities commission, ,..In re fundamental principles involved in the work of rnak ing valuation of the property of common carriers. Brief on behalf ox the Public utilities commission of the state of Kansas..,. JosvSph L» Bristow, chairmano,. A. E. Helm, commerce counsel... December 10, 1915, [Topeka, 1915J 63 p. 8° B,ICC,PCV. Before the Interstate commierce commission. A Summary of this b-ief is in Utilities magaz ine, v. 1: Mar. 1916, p. 22-25. B,ICC,LC,NY,PCVjUP. iaFollette, Robert M. Centralization and community of control in industry, franchise, trans- portation, and finance - the panic of Oc tob er, 1907 , and its lesson. Speech in the Senate of the United States, Mar. 17, 19 and 24, and final vote of Mar. 27, 1908. Was hington* 1908 . 56 p. 8^ 13-3622. B,LC. "The need for railroad valuation,", p. 34-36. LaFollette, Robert M. Regulation of railway rates and services. Relation of government to commerce and transportation. Speech in the Senate of the United States, April 19,20, and 21, 1906, and amendments to strengthen the rate bill offered by Mr. LaFollette ; the arguments and votes upon the same..,,May 9-12, 14 and 18, 1906. Was hington, 1906. 148 p. 8° B,LC,NebHS, Valuation of railroad r. roperty,p , 69-79 . 7-20664 LaFollette, Robert M. Valuation of rail\say property necessary to fix reasonable rates. Speech in the Senate, May 31,1910, (Congreosional record, v. 45: 7139-44; May 31,1910) B,LC. LaFollette, Robert M. S,7400, A bill to amend the act to regulate commerce and all acts amendatorA'- therieof, and to increase the powers of the Inte -state com- merce commission, Dec. 20, 1906. (Congressional reco]d,v.41: 567; 1906) B , LC . LaFollette, Robert M. IS. 501. A bill to amend an act entitled ^'An act to regulate commerce", ...and to enlarge the powers of the Interstate commerce commission. Dec. 4, 1907. B,LC. Authorizes Commission to ascertain the valuation of railway property and extensions and improvements thereto, and to make report to Congress. Referred to Committee on Interstate commerce. LaFollette, Robert M. ■ LS. 596. A bill to amend an act entitled "An act to regulate commerce", ... Mar, 25, 1909. B,LC, Providing for the valuation of railv.ay property. 4> «• Va iuat ion-71 ; Federal valua.t i L'::-c onto) r LaFoilette, Robert M« Valuation of the several classes of the property of coTR;:.on carrieiu.. Speech in the Senate of the Unibed Stat eg Feb » 24, 1913^ (Congressional : jc ord , v v'i^ - 5126-32; Mar* 15 ,; 1913) r .. ""^O ,. LaFoilette, Robert M. Valuation of railv;ay property necessary as a ba^j is for reasonable krate amendments to the Interstate cornnei-cs act» Speech in the oenat<-i , May 25 and 26, 1910» (Congressional record, v, 45: 6882-6913; May 26,1910) B,LC. Land appraisers wantsd in railway valuation, (Railway and engineering review, v. 53: 1085; Erov,22, 1913) Lavis F. Modify the valuation la^v. ' (Railway age gazette, v. 58 : 434; Mar. 12, 1915) Leach, A» B, Annual address of the president* (investment bankers association of America, Proc eed in gs , 4th annual convention, 1915, p«14-23) B. Abstract under title, "Physical valuation of railroads of li tt.le value", in Wall street journal, Sept .21, 1915 , p.7,col»4, B,LC,NY,PCV. McCarty, Richard J, The federal valuation of joint facilities. (Railway age gazette, v. 58: 699; Mar. 26, 1915) IkCarty, Richard J. Federal valuation of railroad property. Kansas City, 1915* 103 p, 8° ASCE.B. MacDonald, J, Cost of valuation, (Electrical world, v, 65: 589; Mar, 6, 1915) ASCE,LC,NY. McKenzie, J, N. Railroad taxes and plans for ascertaining fair valuation of railroad property. ^.National association of railway commissioners, Proceed in gs, 1904, Pu50-55) Found in most libraries, McLaurin, A, J, S^ 6561» A bill to require interstate railroad corporations to make certain statements to the Inte -state commerce commission. April 9, 1908, B,LC. Requiring railroads to file statements of railxmy mileage and value, and of the value of all land grants or other valuations mad 3 either by the general government, state, county, or municipal donations. R?^f erred to Committee on interstate commerce. Madden, Martin B. H.R, 27069, A bill to amend the interstate commerce law, Dec. 11, 1912. B,LC. [Providing for valuation of railways]] w i i,lu&.t ion"7*i i Federal valuati on-cont,; 'iadderi: Martin B. tH,R„l?.6986, A bill providing for the physical valuation of i^e properties of railroad companies engaged in interstate commence „ JunVl8,1910. B,LC, tT'f^king a ph37-sical valuation of railroads. (Commercial and financial chron icle , v ..96 : 450-51; Feb, 15,191.3) B,Cleve?L,CU,CornU,H,ICC,LC,NY?S,UI,UP,Y. Maltbie, Milo R, PL On the valuation of railways] (National association of railway commissioners, Proceed in gs , 1910, p,200-04) Found in most libraries, ther, Robert. Railway regulation, A 3^:;eech before the Traffic club of Pittsburgh, Apr. 3,1908. 29 p. 8<^ "b,HU,ICC,Y, Movement for physical valuation, p,19, leeting of valuation engineers. (Railway age gaze tte , v, 54: 1616; Jun.27,1913) Meeting on valuation, (Railway review,v,56: 457-58; Apr, 3, 1915) Mileage of governisent valuation inventory tabulated, (Engineering record, v. 72: 601; No v,. 13 , 1915) LC,NY, Minnesota, -Railroad and vi^arehouse commission, , ,.In re federal valuation act of March 1,1913^ Brief in reply to brief of September Ist, 1915^ of counsel of Presidents' conference com.mittee* St. Paul, Dec .6, 1915, 65 p. tables, 8° B,ICC,PCV, Before the Interstate commerce commission* Digest by Commissioner Elmquist in Utilities magazin e, v,l: Mar. 1916, p. 12-17, B , ICC , LC, NY.PCV, UP* Moore, De Witt V, The smaller carriers and the federal valuation, (Railway age gaze tte ,v .60: 759-60; Mar. 31, 1916) Morrow, James B. Valuation of railroads mammoth labor for 2,500. Charles A.Prouty, at head of government's investigation, explains plans for tremendous taski upon which future of transportation largely depends, (V.^ashington herald, Mar, 15,1914) B, Muller, Jean Pau 1, The necessity of expert service in connection with the valuation of property of carriers by the Interstate commerce commission,,, [Washington, 1914] 11 p . 8° B,PCV, A14-1484 Muller, Jean Paul, Selec tedextrac ts from decisions, opinions, reports, and speeches published during the calendar year 1913 on cost of service and value of railway property in their application to rate adjustments* [Washington, 1914] 95 p. 8° B ,DCPU,NYPS ,P' (V, A14-^86 , € ,Yaluation~73 ; Federal valuation-c ont^; » I ition [Editorial] Pnysical valuatio.- of railways, iNation,v,86: 209-10; Mar. 5, 1908) B,LC,NY. of National association of railwa^r commissioners, I,,. In re certain questions arising under the Act of Congress of March 1st, 1913, providing for a valuation of the several classes property of carriers •„. Brief.,, Charles E.Elmquist [and others] Dec»l,1915« Oklahoma City, 1915* 168 p. 8° B,ICC,PCV, Before the In te rs tate comnerce commi ss ion, Abstra.Jby George A.Kenshav; in Utilities magajz ine, v»l :Mar.l916, p,4-12. B^ICC,LC,NY,PCV,UP. National association of railway commissioners. Report of Committee on plans for ascertaining the fair valuation of railroad properties. In i ts P roceeding 3^ 1900-date, Found in most libraries. Abstract of 1905 report in Railway age, v«40:289-91iSept.8,1905. Report for 1909 separately printed, 13 p. 8° B,LC, 9-35868 Abstract of 1910 report in Electric railway j ournal, v, 36 : 1062,1192 ; Nov.26,Dec,17, 1910, Also in Railway and engineering review, v,50: 1130; Dec. 10, 1910. Abstract of 1911 report in Electric rai Iv/ay j ournal, v. 38 : 1026 ; Nov, 11, 1911, Abstract of 1912 report in Electric railway j ournal, v. 40 : 1065 ; Nov, 23, 1912, Editorial, p. 1051, Edi torial, v, 40:1139 ;Dec .7, 1912 Abstract of report for 1913 in Electric railway j ournal, v, 42 : 978-79 ;Nov,l, 1913. Reprinted in Public service regulation, v,2:586-87;Nov,1913, See also Wall street j ournal ^ Oc t. 31, 1913 , p. 7, col. 2. National association of railway c cmmissi one rs , Report of Committee on valuation bureau. In its^ Proceedings, 1915, p, 382-86, Found in most libraries. National convention of railroad commissioners. Resolution presented by A^K.Teisberg asking for valuation of railways •of t^e United States with a viev; to ultimate ownership by the govern- ment. In its Proceed ings , 1895, p. 34-35, Found in most libraries. Nelson, Jam.es Poyntz, Federal valuation. (Chesapeake & Ohio employes' magaz ine , v,2 :0g t .1915 :5-6 ;Nov, 19 15 :7-9 ; Dec, 1915:5-8; v. 3 :Apr ,1916:7-11; Jun,1916 :5-9) .B, New York sun [Editorial] Mr. Frout3/- and the Greek Kalends, (New York sun, Nov. 20, 1914, p,8,col.2) B,LC,NY, Comment on the federal valuation of railroads. New York sun [fditorial] Railvi'ay valuation again, (New York sun, Dec,3,I91g) ASCE ,B , LC,NY, Reprinted in Railway and engineering revi evir, v,50 : 1172; Dec,24,1910. « c * f # Valuati on-74 ; Federal va luation-conto} New York times annalist [SditorialJ Physical valuation of railroads. (Nev/ York times y.nnal is t, v.l : 451; Apr. 28, 1913) 3,LC,NY. New York times annalist [Editorial] Valuation of railv/ayi-; ,. (New York times annali s t, v.l : 227; Mar, 10, 1913) B.LC.NY. Newc anb, Harry Turner, Railway valuation as proposed in the Adamson bill* (Railway wo rid, v. 57: 23-24; Jan, 1913) ASCE,B,NYPS. Newlands, Francis G, [Speech in the Senate of the United States on regulation of inter- state commerce, val ijation, etc. 3 (Congressional record, Vo48: 650-57; Jan. 6, 1912) B,LC, Daily edition, p, 687- 94, Newlands, Francis G, Valuation of railroads, [Remaiics in the Senate ,Apr,4, 1910] In his Remarks ir the Senate, Washington, 1911, p. 28-29. B, No attempt yet to fix prices in Federal valuation. Division of valuation is collecting data as to market prices, and studying experiences of carriers as to actual costs, (Engineering record ,v ,73 : .42 ; Jan. 8, 1916) B,LC,NY. Olmstead, Marlin E. Physical valuation of property of common carriers. Speech,,, in the House of representatives, Dec. 3, 1912, Was hing ton, 1912, 7 p, 8® B, Oregon, Public service commission. In re certain of the fundamental principles involved in the valuation of the property of common carriers subject to the Act to regulate commerce. Brief,,, Clyde B.Aitchison, counsel,,, [Sa lem. Ore, ,1915] 14 p, 8® B,IiDC,LC,PCV, Before the Interstate commerce commission. Summary in Utilities magaz ine,v, l:Mar, 19 16:25-26, II B,ICC,LC,NY,PCV,UP, Iffer, W, A, I Senate resolution requesting information from Committee on interstate I commerce regarding financial status of interstate railroads, their I value, earnings, cost of transportation, effect of interstate commerce I law, etc, Dec, 6, 1892. B. l Ordered to lie on the table, eoples national bank of Pittsburgh. I Work before the Interstate commerce commission in rate case. State- ment prepared by an expert .,, Magnitude of the task of carrying out the provisions of the Federal valuation law, (Journal of commerce, Jul, 1,1914, p.3,coll2-6) B,LC,NY, * # ^ I luation-75; Federal valuati on-ccnt o) Philliper, M. G. La baisse des valeurs de c heroins de far, (Industrie des tramways et chemins de fer, v,J:2 :759-6ii Jul,1912) NYP3 ^ psical valuation. (Traffic worldVv.9: 683.>845 Apr, 6, 1912) B,ICC,JC. isical valuation. How the cataloguing of railroad property in the United States, considered useless by many railroad men, is regarded by tiro se who have the work in hand* (Annalist, V. 4: 442-43; Dec. 7, 1914) B,LC,NY,PCV, rsical valuation. I*C.C.to commence May 4 to ascertain cost present and reproduction values of railways. (Railway record, v. 5:: Mar. 22, 1913: l) B,ICC, flysical valuation data called for from the railroads. (Commercial and fi nan cia 1 chron icle * v^lOO : 872; Mar. 13, 1915) B,ClevePL,CU,CornU,H,ICC,LC,UI,UP,Y,' Physical valuation districts. (Traffic world, V. 12: 710; Oct.18,1913) B,ICC,JC, Physical valuation of railroads. (Literary digest, V. 46: 502; Mar8,1913) B,LC,NY. Physical valuation of railroads, (Literary digest, v. 44: 797-98; Apr, 20, 1912) B,LC,NY. Physical valuation of railroads, (Public, v, 16: 892; S ep t,19, 1913) B,LC. Physical valuation of rail roads .• (Wall street jci;nrnal, Feb. 11, 1915, p. 5, col. 3) B,LC,NY,PCV. House of representatives votes down Gillette resolution to discontinue federal valuation. Physical valuation of the railroads. Outline of plans of Interstate com- merce commission in undertaking work. Expected to cost between ^^^ $15,000,000 and $20,000,000. Commission will have difficulty in ^^K securing men for minor positions. How work will be divided* ^^m (Southern lumb erman, v,71 : Sep t.3 , 1913 : 31) B, Physical valuation to cost ten millions, (Southern lumb erman , v.70 : 25; Aug. 2, 1913) B. Plan for physical valuation of railways. (Railway age, v, 43: 28 6-87; Mar. 1, 1907) Recommendations of Chairman Knapp' to Senator Elk ins, Chairman of the Senate Interstate commerce committee, relative to a plan for physical valuation of railroads. ■ Plans of Interstate commerce commission for ra ilv/ay valuation, (Electric railway journal, v, 42: 1137; Nov, 29, 1913) B,NYPS,PRT. m> V d. Jia U i U ,^ < U , r ^-.ji^ I rj. vet J.U<-t I' .'. Iv •# P'-^p-.- ' ■-r- fo/ the ■■ " ral - ': ition of th^ railways. Measures adopted hy the different- r. ads :o & jeing or soon to be inventoried by the government forces, (Railway age gazette , v, 58: 1107-09; May 28,1915) Preparing for railroad appraisal* [Advisory board of engineers] (Railway and engineering^ review,Vc53: 416-17; May 3,1913) Presidents* conference committee. Before the Interstate commerce com^mii 3S i on. In the matter of valua- tion of the property of common carriers subject to the provisions of the Act to reg ulate ■ c anmerce. Carriers' objections and sugges- tions with respect to tentative draft of sp ecif iciations for maps and profiles. Dated August 1,1913. 19 p . 8® ASCE,B,PCV, Reprinted in pm-rt in Railvay and engineering review, v. 53: Sgi-gE; Gept .20 , 1913 . Presidents^ conference comm.ittee* Circular communication to chairmen of valuation comm.ittees. Philadelphia, Dec.15,1915. 3 p. 4^^ B,PCV. Relative to "instructions to pilots in the matter of determinigg condition per cent, of propertjr," Reprinted in Railway revi ew, v ,57 : 815- 17 ;Dec - 25 , 1915. Presidents* conference committee. Circular communication to chairmen of valuation committees with reference to valuation order no. 16 pertaining to aids, gifts, grants and donations. Philadelphia, Feb. 14, 1916, 4 p. 4° B,PCV. Abstract in Ra ilway , eng ineer ing and maintenance of way, V.30: 112; Apr. 19 15, B. Pres idents"" conf e rence committee. Circular communication to executives and chairmen of valuation com- mittees of railroads supporting the Presidents' conference committee. The inclusion in the inventory of each carrier of all property ovmed or used by such carrier. Ph ila del]^hia , Dec. 14, 1915, 6 p. 4° B,PCV. Presidents' conference committee. Circular communication to the carriers with reference to I.C.C. valuation order no. 2, - Abandoned property, Philadelphia, Oc t. 28, 1914 , 4 p. 8° B,PCV. Presidents' conference committee. Circular in connection v/ith Interstate commerce commission division valuation ordQT number 11. Philadelphia, Mar. 22, 1915, B,PCV, Relative to accounts and account books. Presidents' conference committee. * . ,Conf erence between Division of valuation, members of state commis- sions, and representatives of the Presidents' conference committee of the railroads. Washington, D.C. , May 27,28 and 29,1915. 172 p, 4° ASCE,E,.DC?U,NYMR.PCV. Abstracts: Engineering rec ord , v.71:728; Jun .5 , 1915, ASCE,LC,NY. Railv/ay age gazette ,v, 58:1146; Jun. 4, 1915, ssidents* conference committee. Conference communication to carriers with reference to I.C .C. valuat ion order no, 7, requiring the scheduling of the carriers' lands. Phila- i- W) Valuation-77 ; Federal valuat ioii-c ont .) m Presidents' conference committee. Developments in federal valuation of railroads, (Railway revi ew, v .58 : 822-23; Jun,10,1915) From a statement giving developments to Jun, 1,1916. Presidents' conference commit iee^ Developments in railway v'alu§tion. (Railway review, v. 55: 299-300; Sept. 5, 1914) Also in Railway age gazette, v. 57 : 481-82; Sep t. 11, 1914, Pros i dents ' o.onf erence committee. Developments in federal valuation of railroads. (Railway review, v. 58: 3 91-93; Mar. 18, 1915) Presidents' conference committee. Discussion of some of the fundamental principles involved in the valuation of the property of common carriers. Oral arguments pre- sented by representatives of the National association of railway commissioners and the state railway commissions and of the Presidents^ conference commi ttee, ,. Washington, Jan ,26-28; 1916, Philadelphia, [1916] 151 p. 4° B.PCV, Before the Interstate commerce commission. Residents' conference committee. ,. .Discussion of some of the fundamental principles involved in the valuation of the property of common carriers,. Oral arguments pre- sented by counsel,, . Washington, D.C. , Sept, 30th and Oct l3t,1915»,. Philadelphia [l915] 111 p. ^° ASCE,b',PCV. Before the Interstate commerce commission. Abstract in Railway age gazett e, v,59 : 651 ; Oct ,8, 1915 , Editorial,p.635, Presidents' conference committee. Federal valuation of the railroads in the United States. (Railway and engineering review,v.53: 990; Oct. 25, 1913) Comment on Commission's tentative draft of specifications for maps and profiles. Presidents' conference committee. Federal valuation of the mil roads of the United States, Oct, 28, 1914- date, B,PCV, [Circulars] jsidents* conference committee. Federal valuation of the railroads i valuation committees of the railroa^^ [Philadelphia, 1914] 21 p, nar,8° • 2d issue, Jun, 1915, 22 p, nar.8 1 the United States, List companies, January 1914, B,PCV. » B,PCV, of Presidents' conference committee. Federal valuation of railroads in the United States, 1914-date, B,PCV, S ta tements , Presidents* conference committee. Federal valuation of the railroads in the United States, Synopsis of statement filed with the I.C,C,,, preparatory to oral argument before the Commission on September 30 and October 1 and 2,19 15. [Philadel- phia, 1915] 41 p, 8° B,PCV, i W) .uation-78; Federal valuat lon-c on t»; « jsidents' conference committee. Federal valuation of the railroads in the United States, [Synopsis of the reply-brief of the carriers by Pierce Butler, Philadelphia? 1916] 8 p, 8° B.PCV. isidents^ conference commitbae. Important norice [relative to conference with Commission Mar.22, 1915.J Philadelphia, Mar. 17, 1915. 1 sheet, 4° B,PCV, isidents' conference committee. In re certain questions arising under the Act of Congress of March 1, 1913, providing for the federal valuation of all the property ovmed by or used by common carriers subject to the Act to regulate commerce Brief.., Pierce Butler [and other-S] of counsel. Sept, 1,1915, [Philadelphia, 1915] 544p, 8<^ ASCE,B , ICC ,PCV, Abst'-act in Railway review^V.SG: 461; Oct, 9, 1915. Presidents' conference committee, ...In re certain questions arising under the Act of Congress of March 1,1913, providing for the federal valuation of all the property owned or used by common carrier^,. Brief in reply, •, Pierce Butler, [and others] of counsel, January 15,1916, Chicago ,[ 1915] 206 p»8° B,PCV, Synopsis in Railv/ay reviaw,v.58: 167-69; Jan, 29, 1916, Presidents' conference committee. Progress on valuation work, (Railway ag e gazette, v. 57 : 481-82; Sept .11, 1914) Presidents* conference committee. Statement prepared by Thomas W. Kulme, general secretary, ^of the developments in connection with Federal valuation in the year 1913, Philadelphia, Jan, 29, 19 14, 4 p, 4° B,PCV, Pres Pre: I idents' conference committee. Statement prepared by Thomas W. Hulme, general secretary, of the developments in connection v;ith Federal valuation during the four months ending April 30,1914, Philadelphia, May 15,19M. 4 p, 4° B,PCV, idents' conference committee. Statement prepared by Thomas W. Hulme, general secretary, of the developments in connection with Federal valuation during Usiy and June 1914, Philadelphia, June 27,1914, 8 p. 4° B,PCV, Relative to conference of valuation men, preparatory'' to conference vd th Interstate commerce commission. Presidents* conference committee. Statement prepared by Thomas W, Hulme, general secretary, of the developments in connection with Federal valuation during November and December and a review of the developments to December 31,1914, Philadelphia, Dec. 31, 1914, 4 p, 4° B,PCV. Presidents* conference committee. Statement prepared by Thomas W. Hulme, general secretar3'', of the developments in connection with Federal valuation during January and February 1915. Philadelphia, Mar. 1,1915, 4 p, 4° B,PCV, # c (>^ 1 Valuation-79 ; Federal valuation-,-.c ont,) Pr-^s ^ ^ 9nt3 ^ c onf ^ r-? roe commi t''".ee,i Statement prepared by Thomas W. Hulme , general secretary, of the » develcpments vn connection wi th Federal valuation during March, 193.5^ K Philadelphia, Apr.l,1915„ 2 p. 4° B.PCV. ^Tresidents' conference committee* Statement prepared by jjhomas W. Hulme, general secretary, of the developments in connecbion with federal valuation during April 1915., Philadelphia, May 1,19 1.5. 3 p. 4° B,PCV. Presidents' conference committee. Statement prepared by Thomas W. Hulme, general secretary, of the developments in connection with Federal valuation as of June 15,1915« Philadelpliia, June 15,1915. 1 sheet » 4° B,PCV. Presidents' conference committee. Statement prepared by Thomas W. Hulme, general secretary, of the developments in connection with Federal valuation as of September |., 1915, Philadelphia, Sept. 1,1915. 1 sheet. 4° B,PCV, Presidents* conference committ^s. Statement prepared by Thomas W. Hulme, general secretary, of the developments in connection with Federal valuation as of November 1, 1915. Philadelphia, Nov. 1,1915.. 3 p. 4° B,PCV. Presidents' conference committee. Statement prepared by Thomas W. Hulme, general secretary, of the developments in connection with Federal valuation during November and December and a review of the developments to December 31,1915, Philadelphia, Dec. 31, 1915. 13 p. 4<' B.PCV. Presidents' conference committee. Statement prepared by Thomas W, Hulme, general secretary, of the developments in connection with the Federal valuation as of March 1, 1916. Philadelphia, Mar, 1,1915. 21 p. 4° B,PCV. Abstract in Railway age gazette , v. 60: 763; Mar, 31, 1916, _Pre3ident3* conference committee. Summary of information received in response to the circular inquiry of August 31,1914, as to progress, Philadelphia, Nov, 2, 1914. 4° B,PCV. Pre3idents' conference committe*e3. To executives and chairmen of valuation committees of railroads sup- porting the Presidents' conference committee, Philadelphia, Oct-. 30, 1914. 6 p, 4° B.PCV. "Prepared by the Railroad land committee in regard to the land features of the Federal valuation work," Presidents* conference committee. To executiv 3 and charinnen of valuation committees of railroad sup- porting the Presidents' conference committee, Philadelphia, Nov, 30 1915. B,PCV, Relative to co-operation between carriers in securing land data. * Valuation-80 ; Federal valuatioii-c on t,) '■ ' Presidents* conference committee. To the exeGutiv.33 af railroads supportin g the Presidents* conference committee. Philadelphia, Jun.12,1914. 4 p. 4° B,PCV. Inviting suggestions in connection with "Suggested instructions to field engineers relative to study of quantities and spdcial features of con?:^ hr-.-.ct ion not visible on a field inspection," Presidents' conference comni t. v-ee. Valuation circulars* (Rail\my age gazette, v. 58 : 443-44; Mar,12,1915) Presidents' conference committee^ Valuation of aids, gifbsi, grants and donations, (Railway review, v»58: <;97"99; Feb .2 6, 1916) Probe of physical val ias of Arrierican rai Iways * , . probable effect on existing rates. (American shippers' gazette, v.l: Mar.31,1913: 1-3) B, Progress in the federal valuation of railways. (Railway age gazette, v. 55 : 608; Oct. 3, 19 13) Progress of federal railroad evaluation. Five new orders issued by Interstate commerce commission since Nov. 1,1914. Inventory of four roads practically done. (Engineering record, v.71: 40; Jan. 9, 1915) B,LC,NY, Progress of federal railway valuation work. (Engineering news, v. 74: 1241; Dec .23, 1915) ICC.PCV. progress of Federal valuation. (Engineering record, v. 70: 564; Nov. 21, 1914) LC,NY,PCV. Progress of federal valuation. (Railway review,v.56: 518-19; Apr. 17, 1915) Progress of valuation, (Ra away review,v.56: 45; Jan. 9, 1915) Progress of valuation of railv/ays. (Railway' age, V. 45 : 103; Jan, 24,1908) Considers progress in methods. Progress on the federal valuation of railways, A review of the work done to d:^te with a resume of the methods as far as they have been determined, (Rajilway age gazette, v. 56: 1530-32; Jun.19,1914) Prouty, Charles Azro. lAbs tract of address before the 15th annual dinner of the American railway engineerin-jg; as so cia t i on, Chicag o, 1914] (Railway age gazette, v. 56 : 655; Mar..l9, 1914) The railway valuation and the men engaged in the wrk. m ,-s^ Proi^^ty,' Charles Azro^ /dJi-ess by Dircjc-'Cr Prouty, (Traffic world, v. 16: 13:!': ; Dec. 25, 1915) B,ICC. Discussion of valuation before employees of the Commission, Prouty, Charles Azro, Federal evaluation o "^ rr.il roads. (Engineering record, Feb<,21,19l4 LC,NY. Discusses methods of prcosdure , the time and expense involved and s iT.e of the benefits to be derived, Prouty, Charles Azro-. The federal valuation of utilities, (American academy of political and social science, Annals, v»43: 173-81; Jan. 19 16) B,LC,NY. Prouty, Charles Azro, Charles A, Prouty on functions of public utility- valuations, (Commercial and financial chron icle , v,101 : 1676; Nov, 20, 1915) B,ClevePL,CU,CornU,H,ICC,LC,UI,UP,Y, Frorr r^irra^ks beiora the PMJ.adelph ia conference. Prouty, Charles Azro, The Honorable Mr, Prouty's prospectus. (New York times annalist ,v, 3 : 196-97; Feb. 16, 1914) B,LC,NY,PCV. The benefits of a physical valuation. Prouty, Charles Azro. The meaning of the constitutional protection in valuation, (utilities magazine ,v ,1 : Jan. 1916: 204-08) B, ICC ,LC ,NY,PCV, U^. Before the Philadelphia conference on valuation. Discussion by A, L, Valentine, p,217, Prouty, Charles Azro, Questions involved in railway vaD.uation. (Railway age gazette . v. 56 : 201-02; Jan .23, 1914) From addi-ess before Dartmouth alumni ass oci at I on of Cnicago, Jan. 17. 1914, ty, Charles Aiiro, Railroad valuation. (National association of railway commissioners. Pro ceedi ngs , 1914, p. 128-41) Found in most libraries. Abstract in Traffic world,v.l4i 967-68; Nov, 21, 1914. B,ICC, See also Journal of commerce, Nov, 20, 1914, p, 4, col. 2-3, B,LC,NY, Prouty, Charles Azro. The railway situation from different viewpoints, Why the valuation » should not be discontinued. (Railway age gazet te, v .58: 7-8; Jan, 1,1915)1 Edi torial, v. 58:174 ; Jan. 29, 1915. Prouty, Charles Azro. Some diffitulties of valuation, I^K (Railway revi e\v, v,58 : 28; Jan. 1,1916) ^^Hk. From a talk before the employees of the Commission. ^ liion-e^ Federal va luati on- cont.) '"' ity, Charles Azro . A twelve million dollar job. The physical valuation of the railroads of the United States ^c^ (World^s work, V. 27^ 708-12; Apr. 1914) B,LC,NY,PCV, tty, Charles Azro* The valuation of railroads, speech "before the second" annual meeting of the Chamber of comn-erce of the United States, Washington, February, 1914, [WashingtGn;:L914j 15 p. 8° ASGE,B,LC» 14-8914. Printed in Nation's busi ness , v,2 : Feb dS, 1914: 38-40. B. Public service regulat i on, v»3 i 61-65 ;Feb, 1914. Electric railway j ournal , v,43 :365-66 ;F eb.l4, 1914, Railway review, v. 54: 259-63 ; Feb .14, 1914, Railway age gazette, v. 55 :320-23 ;Feb .13, 1914, Moody's magazine, v»17:153 }Mar*1914, Engineering record, v.69 : 228-29 ;Feb .21, 1914, Railway library, 1913 , p. 2 15. Railway wo rid, V458:190;Mar.l914. Chicago legal news , v.46 :262-63 , routy, Charles Azro, Valuation of railways, Charles A. Prouty talks of the v/ork of which he is at the head. Says end of task is in sight in less than five years. How the work is done. (Public service regulat ion, v,3 : 549-50; Oct, 1914) B,PCV,UI, .ailroad age gazette [Editorial] Physical valuation of railroads. (Railroad age gazette, v, 45 : 1029-30; Oct. 2, 1908) ailroad and public officials discuss federal valuation in three- day con- ference. (Engineering record, v, 71: 728; Jun,15,1915) LC,NY, ailroad gazette [Editorial] Estimating the value of railroad property. (Railroad gazette , v, 37 : 289; Sept. 2, 1904) ailroad gazette [Editorial] Proposed valuation of railroad propert^r, (Railroad gazette, v. 42: 293-94; Mar,8,1907) iilroad gazette [Editorial] Valuation of railroads, (Railroad gazette, v. 42 : 730-31; May 31,1907) iilroad valuation. (Railway news, V, 99: 1320; Jun.28,1913) ASCE,B, H, JC, LCjNY, iilroad valuation bill, (Wall street journal, Apr. 12, 1912, p,l,col.2) B,LC,NY, iilroad valuation folly. (Railway world, v. 58: 353; May 1914) Reprinted from the Boston transcript. K^ Valuation- 83 ; Federal valuat ion-c ont,) Pailroad valuation plan is long and costly, (Journal of comnierce, Jan,5,1916, p,12,col,l) B,LC,Ny,PCV, Railroad valuation to include more than physical property. Act of Congress directs Commerce commission to get wide variety of daia, (Wall street journal; i^p r. 22, 1913 , p»l,col.4) B,LC,NY. Railroad valuation. Commerce board promulgates a sweeping order to common carriers. Asks yearly inventory, Deiuands maps and plans of exten- sions and improvements v/ith data to show actual cost, (Trade and transportation, v. 15: Jul*1914: 3-4) B, H, ICC,LC,UI, le Railroad valuation committee, (Railway age gaze 'te, v^^: c ' 18; Jul-4,1913) ilroad valuation plan. Senate progressives to bring question up at extra session, (Journal of commerce, Mar, 11, 1911) B,LC,NY. Railroad valuation rouses critics. Discuss work of Interstate commerce commission, (Journal of commerce, Dec. 2, 1914, p. 8, col, 3) B,LC,MY,PCV, Railroad valuation work costing large sums. Experience shows outlay to be increas ing , ((Journal of commerce, Feb, 15, 1915, p. 4, col, 1-2) B,LC,NY,PCV. Railroads are beginning to inventory their property. Prospect for passage of Adamson valuation bill and political agitation of the subject the reason. (Wall street journal,, Jul. 9, 1912, p, 2, col, 2) B,LC,NY, Railway age [Editorial] Valuation of railwa3'- properties, (Railway age,v,29: 578-79; Jun,29,1900) Railway age gazette [Editorial] The conference on valuation, (Railway age gazette, v, 58 : 1141; Jun,4, 1915) Railway age gazette [Editorial] [Congress will pass a bi],! for valuation of railways.] (Railway age gazet t e, v.54 : 376; Feb, 28, 1913) Railway age gazette [Editorial] The Engineering association in valuation work, (Rai Iway age gazette, V. 56: 590;' Mar.18, 1914) American railway engineering association. Railway age gazette [Editorial] The federal valuation law^ (Railway age gazette, v, 54 : 421-22; Mar. 7, 1913) '€ '7^1 ' w ation-84; Federal val uat i on- co nt .) an.way age gazette [Editorial] Fundamentals of valuation of public utilities. (Railmy age gaze t-.e , v.55 : 444-46; S ept . 12 , 1913) Railway age gazette [Editorial] Let the go-v^ernment go ahec.d and prosecute and appraise the railways, I (Railway age gaze- te, v, 49 , 56; Sept .3 0, 1910) Comment on the demand of the Topeka shippers* organization, Sept, 22, 1910, for the "Mos t searchii:g investigation into the actual physical value of all railway lines in the United States," .my age gazette [Editorial] [Many pcrints are suggest'^a by passage of a valuation bill,] (Railway age gazett e, v . 54 ■; 419-20; Mar, 7, 1913) Railway age gazette [Editorial] The need for concerted action regarding valuation, (Railway age gazet te , v, 54 : 97 8; May 2,1913) Uilway age gazette [Editorial] The practical limit of detail in the federal valuation, (Railway age gazette, v, 58 : 44; Jan. 8, 191$ Railway age gazette [Editorial] [Prppa rat ions of the Commission for the valuation of railroads.] (Railway age gazette, v, 54 : 1015; May 9,1913) lailway age gazette [Editorial] Progress in the national valuation, (Railway age gazette, v, 56 : 111; Jan.16,1914) .ailway age gazette [Editorial] Railway attitude tov^ard valuation of railways, (Railway age gazet +e , v. 49 :: 1137-38 ; Bee. 16, 1910) ailway age gaz:0tte [Editorial] Seeking a basis for rate regulation, (Railway age gazette, v, 50 : 1024-25; May 5,1911) ailway age gazette [Editorial] Some neglected factors of fair valuation, (Railway age gazet te, v.46 t 441-42; Mar, 5, 1909) ailway age gazette [Editorial] Some reflections on the federal valuation of railways, (Railway age gazet te, v,56 : 1506-07; Jun,19,1914) ailway age gazette [Editorial] The usefulness off physical valuation. (Railway age gazette, v.5 1: 1203-04; Dec. 15, 1911) Discussion of recommendations of Federal securities commission that Interstate commerce commission be given power and funds to make a physical valuation of any road whenever in its judgment it would be serviceable. '% n Va lua ti on-85 ; Fedei-ai va luation-cont,T (^ ^ Railway age gazet-^e f^d i torial] Valuation and ra +e regulation. (T^ailmy age gazette , Vc4-8: 437-39; Mar. 4, 1910) Railviay age gazette LEditorial] The valuation h^aririg at Washington. (Railmy age gazstte , Vo59 : 635; Oct.8,1915) ilway age gazette [Editorial] The valuation of railwayir, (Railway age gazette jVo57 : 1110; Dec. 13, 1914) ilway age gazette [Editorial] What s l'B,ll be done regarding the val^jiation? (Railway age gazette , v .58: 174*75; Jan. 29, 19 15) Bilwa3r and engineering review [Editorial] Demand for physical valuation of railroads. (Railway and engineering review, v. 50: 81S; Aug. 20, 1910) Railway and engineering review [Editorial] Meetings of railroad engineering committees on valuation. (Railway and engineering review, v, 53: 803; Aug.23,1913) • Railway and engineering review [Editorial] Physical valuation of railways. (Railway and engineering review, v. 52: 658-59; Jul. 13, 1912) • Railway and engineering review [Editorial] Prof. Adams on valuation of railways. (Railway and engineering review, v. 48: 737; Sep t, 12 , 1908) Railway and locomotive engineering [Editorial] Ra i Iway va lu at i on , (Railway and locomotive engineering, v , 27: 255-56; Jul. 1914) ASCE,B,CalSL,ICC,LC,UI. Railway gazette [Editorial] The valuation of railways, (Railway gazette ,v, 18: 416; Apr. 4, 1913) ti Iway inventories becoming general. Spurred by Adarason valuation bill* (Railway record, v. 4: 5; Jul. 13, 1912) ilway master mechanic [Editorial] Valuation of the railroads. (Railway master mechan ic,v. 40: 33; Feb. 1916) ASCE, B , Clb/ePL, CalSL.UP. Railway officer (pseud) A "reasonable" valuation. (Railway age gazette, v. 58 : 122; Jan. 22, 1915) ilway officers on the 1911 outlook. President Taft in his recent message recommended legislation to authorize and provide funds for the Inter- state commerce commission to make a valuation of railwa^^^s. What is your objection to such legislation? [Sjrmposium of replies] (Railway age gazette, v. 49 : 1232-34; Dec. 30, 1910) m V^^luation-86 ; Federal valuat ion-cont,; Pailway presidents' valuation committee • (Railway age gazette, Vc56 i 332; Feb. 13 ,1914]) Railway record [Editorial] _ The physical valuation of railway property. P (Railway record»-v4: Aprc6,1912: l) 3, ICC, Railway regulat ion' and physical valuation, (Nation, .V, 99: 640-41; Nov ,26, 1914) 3,LC,NY. I ilway review [Editorial] Progress of valuation, (Railway review, v^55: 56'r-S8; Nov. 7, 191+) Railway valuaticn, (Boston financial news, Apr.6,1914, p,l,col,4) LC,PCV, The Railway valuation board of the Interstate commerce commission, (Engineeri rg news, v, 69: 1019-20; May 15,1913) B, LC ,NY,NYPS, The Railway valuation law, (Railway agie gazette, v, 54: 397-98; Feb, 28, 1913) Tbe Railway valuation law, (Railway age gazette ,v ,54:434; Mar,7,1913) Railway valuation law proposed, [Adamson bill] (Railway record, v.4: Dec, 7, 1912, p,4) B,ICC. Railway valuation may cost ^25,000,000. (Trade and transportati c^ v,16: Dec.1915: 8) B, H, ICC ,LC,UI , Railway valuation plans, (Railway and engineering review, v, 53: 727; Aug,2,1913) B, Railway world [Editorial] Estimated cos-t of railway valuation, (Railway world, V. 58: 347; May 1914) B , H, HU, ICC,LC ,NY,UI ,UM,UP. Railway world [Editorial] The value of a physical valuation, (Railway world, v, 57: 263-65; Apr. 1913) B, H, HU, ICC, LC.NY.UI ,UM,UP, Randall, J, B, A complete camp train f o r a valuation party. Description of the manner in which four cars were equipped for use of engineers in the field. (Railway age gazette, v, 56 : 1091-92; May 15,1914) Also in Railway gazette [London] ,v, 21 :447-48;0ct, 23 , 1914, Rapid rechaining for railroad appraisal. (Engineering news, v, 72: 304; Aug.6,1914) B,LC,NY, Recent progress in the federal valuation work. The methods are being revised and standardized and increased results secured in all departments. (Railway age gazette, v, 59 : 569-71; Sept ,24, 1915) c Valuati on-87', Federal valuat icn-con tj Rice» George. [On the valuation of railways] (National association of railway commissioners, Proc eed ings ,1910, p*2o4-07) Found in most libraries. Richardson, William* H.R.21770, A bill to aii ...nd an act entitled "An act to regulate com- merce",... Feb. 24, 1910. B,LC. Authorizes Commission on its own motion to investigate and fix rates and classifications,,. Also directs Commission to investigate and fix value of railroad property. Ripley, William Z, Physical valuation of railways, (Nation, v.86: 209; Mar,5,1908) LC,NY. Road valuation rouses critics. Discuss work of Interstate commerce commis- sion. Commission expected to ask Congress for $3,000,000 appropriation for physical valuation work. Impracticability of work being proven. (Journal of commerce, Dec.2,1914, p. 8, col. 3) B,LC,NY. Roads protest the costs of valuation. Say it would cost $5,000,000 to supply way maps. (Journal of commerce, Sep t.l5, 1913 , p.4,col.5) B,LC,NY,PCV. Robinson, J. T. H,R,155, A bill autlisrizing and directing the Interstate commerce commission to ascertain the present true value of every railroad and of all rai Iroa'd property engaged in interstate doramerce, Dec, 2, 1907, Saturdajr evening post [Editorial] Fifteen millions for what. (Saturday evening post, v, 186: Aug.30,1913: 20> B,LC,NY- Comment on the federal valuation, the cost and possible results. Say railroad value exceed capital, ^v-aluation bill expected to exonerate carriers. (Journal of commerce, Feb. 27, 19 13, p.l,colil) B,LC,NY. Says valuation of roads is useless. (Journal of commerce, Dec. 29, 1913, p. 9, col. 7); B,LC,NY,PCV. I entific American [Editorial] Government valuation of railroads, (Scientific Ameri can, v.l09 : Jul. 19, 1913: 46) ASCE ,B, LC, NY, Shepherd, Frank C. Federal valuation of railroads, Wk (New England railroad club, Proceedings, Jan, 11, 1916, p. 270-88) B. ^^B ' Discussion, p. 289-303. Shotwell, Thomas C, t Railroad plan to sell out to United States. Agitation for physical valuation being fostered by the companies themselves, (New York American, Apr. 10, 1911) B,NY. m m xation-88; Federal valuation- cont.) le phases of the American rai'l.^-r"ay problem* (Go vernment , V ,1; vulol^C^i. '7rl8) ASCE. Valuation of railroads discussed, iding of engineering candidates [for positions with valuation commission] (Railway age gazette, v .53^s " 991 ; Sept ,21, 1913) ke commissions want to be heard in valuation, (Railway and engineering leview, v,53 * 613} Jun.28,1913) .Iwell, Arthur E, Mr, Stillwell on the expediency of valuation. (Railway and engineering rev iev*r, v ,5 : 1045; Nov. 12, 1910) Extracts from remarks before Interstate commerce commission, rone and Webster public service journal [Editorial] [Uselessness of railway valuaticn] (stone and Webster public service j o urnal, v.l5 : 405-06; Dec, 1914) B, Suggestions as to inventory and information on railroad valuation. (Railway and engineering review, v. 53: 822; Aug .30,1913) Taft, William Howard, Speech of acceptance [of his nomination], delivered at Cincinnati, July 28,1908, In his Presidential addresses and state papers. New York, 1910, B^LC, Physical valuation of railways, p,8-10. Tangled theories of railway valuation. (Engineering co ntracting , v .43 : 567; Jun,30,1915) LC . Task of valuing railroads of the United States will take from five to seven years , (American shippers gazette, v,l: Aug. 15, 1913: 9) B, 'horn, Alfred Pembroke , Federal valuation of railroads; advantage of location an important and controlling element of value. Letter to W, W. Finley,,, Washington, July 22nd, 1913, [Washing ton, 1913] 72 p, 8<> B,LC. A14-1317. home, Elif f ord , The national appraisal. Paper read at the Mississippi Valley states* conference, Jun.7,l913, [Des Moine3?1913] 13 p. 8° ASCE.B. Reprinted in Public service regulation, v,'^:273-75 ; Jun.8,1913). home, Clifford, [Remarks on federal valuation] (National association of railway commissioners, Proceedings, 1915 , p. 412-14) Found in most libraries, 'home, Clifford. .., Western advance rate case. In re advanse in rates in Western classi- fication territory. Brief and argument as to financial condition of railroads on behalf of the state and public service commissions of Minnesota [and other states] Chica go , 19 15. 289 p, 8° B , ICC,Ma3sPS . Discussion of valuation, p,262-78. Before the Interstate commerce commission. m m uf «- Valuation-89 ; Federal valuation-- con Trade and transportation [Editorial] Railway valuation, (Trade and transp ortat i on , v^l4: 65-66; Apr. 1913) B, H, ICC,LC,UI « Traffic world [Editorial] Task of valmti on, (Traffic world, v. 14-; 45; Jul. 11, 1914) B,ICC,JC. Traffic world [Editorial] The valuation engineers. [Biographical sketches of the rmoi retained b3'- the Commission] (Traffic world, v. 11: 958-60; Ma}^ 3,1913) B,ICC,JC. U, S. Congress. Houie. [Discussion of amendment to Sundr3^ civil appropriations bill provi- ding for free transportation of persons and freight engag-ed in the federal valuation of railways.] (Congressional record, v. 51: 10273-75; Jun.11,1914) B,LC, U. S, Congress. House. [Discussion of E. C. M, Rand's offer to make physical valuation of U.S, railways in 4 years for arum of $5,197,000] (Congressional record, v. 51: 10799-8D0; Jun.20,1914) B,LC,PCV. U, S, Congress, House. Physical valuation of railroads. [Discussion in the Hose.] (Congressional record, v. 49: 46-76; Dec. 3, 1912) B,LC. Daily edition, p. 48-62. U. S, Congress. Committee on appropriations. Interstate commerce commSssicn, Statements of Mr. James S.Harlan, Mr. George B.McGinty, secretary^,- Mr .CA.Prouty , director of valuation, and Mr. George P.Graham, disbursing clerk. [M on da^?-, Jan ,4, 1915] p. 304-37. 8^0 [On the 1916 appropriation bill] B, Appropriations necessar}'- to complete the valuation work, U. S, Congress. House. Committee on appropriations. Sundry civi I bill,1915. Hearings... Washington, 1914. 1796 p. 8° B,PC\ "Physical valuation of railroad properties", statement of ■ Director Prouty, r.. 479-89, 1733-35. , Congress. House, Committee on interstate and foreign commerce. Hearings ., -on K.R, 26986, physical valuation of railroad properties. Wash iigton, 1911. 38 p. 8° B,LC,NY. 11-21242. Stateruents of Hon.Martin B, Madden , Hon. Irvine L.Lenroot and Hon.W.D, Jamieso n. U. S, Congress, House, Committee on interstate and foreign commerce^ Investigation and report of property values, together with the status and control of stocks and bonds of carriers subject to the act to regulate commerce. Hearings. , .on H.R, 12811, as to the details, methods, practicab ili ty, , and costs of the investigation proposed. Feb .15 and 16, 1912. Washington, 1912, 46 p. 8° B,LC,NY. 12-35512 Physical valuation of r ai Iway p rop erty , ^ # m «i S, Congress, S-snate,. [Discussion of ar.eni;.'en t to Sundry civil appropriations bill proviifi}^ for free transportation of persons -and ireig;ht 5ngai^;ed in the Federa-j, valuation of railways^] (Con gressionax r -o.-. .-.vtI v,sv; I 11801; Jul. 8, 1914) B,LC. S, Congress a Senate. Physical valuation of ra:.: roads, [Discission on H.P.,22593J (Congressional record, v. 49: 3794-3805; FeT: .24, 1913) B,LC. Daily ed„» p. 3907-13, S, Congress. Senate, Comrr.iT.tee on interstate commerce. Physical valuation of property of common carriers. Hear ings . . .on H,R. 22593, a bill. . .p roviding for physical valuation of the property . of carr ie rs. , .and securing information concerning their stocks and bonds and boards of directors. Feb ,11, 1913-Feb .17 , 1913 . Washington, 1913. 139 p, 8° B,LC, S. Congress, House. Committee on interstate and foreign commerce. Physical valuation of the property of carriers Report [to accompany H.R. 22593] Report no, 477, 2 p. 8° B,LC, 62nd Cong., 2d sess. Ts, Congress. Senate. Committee on interstate commerce. Physical valuation of property of common carriers. Hearings. . .on H.R. 22593, Feb, 11, 1913, Washingto n, 19 13* 4 vols. 8° B,LC« U. S. Congress. Senate, Com.mittee on interstate commerce. Valuation of the several classes of property of" common carriers Report , . .on H,R.22593,., With hearings and index,., tVashington, 1913, 246 p, 8° Senate report 1290, 62nd Cong., 3d sess. ASCE, B, LC, NYPS , 13-35118 U, S, Interstate commerce commission. Conference between Board of engineers representing the Interstate com- merce commission and committee of engineers^ representing the railroads in the United States. Washington, Oct, 14 & 15,1913, 45 p. 4° B, I . Interstate commerce commission. Division of valuation. In. Its. Annual reports, 1914: pt,l: 61-64 Found in m.ost libraries. 1915 : pt,l: 60-66. . Interstate commerce commission. Western rate advance case, I & S docket no, 555, Decided Jul. 30, 1915 [Washington, 1915] 35 I .C.C,49 7-681, B,ICC,LC,NY, "Testimony upon the value of the carriers^ property", p, 527-30. U, S , Interstate commerce commission. Physical valuation of railways. In its Annual report, 1909, p. 6, Found in most libraries. Comment in Railv/ay age gazette, v, 48 : 77; Jan. 14, 1910. See also its annual report, 1913, pi75-79. '^ ^'ftt,? -^P' S. Interstate Qommeroe commission. Valuation circul?r no. I.. Pre lirainar)'' work by carriers, 3 p, 8° B. lay 1,1914, , Interstate commerce commission. Valuation of railroad p rot. ^rties. Report on S.501. Mar. 25, 1908. Series no,6. Washing ton, 1908 . 10 p . 8° B , JC , LC ,NY,PCV, 8-35298 Contains letter of Henry C. Adams, May 24,1906, on cost and necessity for federal valuation. A reply to letter of President Roosevelt of May l't/>,1906, to the Interstate commerce commission, . Interstate comm.erc e commission. Valuation of railroad property. In its Annual) report, 1903, p. 26-32; 1907, p. 149-50; 1908, p, 83-85; 1910, p. 37, Found in most libraries. , Interstate commerce commission. Valuation orders, ASCE,B,LC, 15-26215* Ko,l. Specifications for maps and profiles,,, 1st issue, Feb, 1,1914, Comment in Engineering rec ord , v. 68 : 282 ;Sep twl3 , 1913 ; v. 69:234; Feb. 21, 1914. Also Traffic world , v. 14: 23 ; Jul. 4 , 1913 , No, 2, Abandoned property, 1 p. 8*^ No, 3, Regulations to govern the recording and reporting of all ex- tensions and improvements, 1st issue. Effective Jul. 1,1914, 8 p, 8° No, 4, Inventory of materials and supplies, Jun,25,19 14, 1 p , 8° No. 5, Modifying and supplemental order [re Mac Order of Jan. 12, 1914] Nov, 21, 1914, 1 ., . 8° No, 6, Regulations modifying and supplementing no.l. Effective Nov, 21, 1914, 5 p* 8° No,7fc Order, instructions, and forms pertaining to schedules of land, Nov, 21, 1914. 8 p, forms, 8° 15-26068, No. 8, Regulations and sample forms to govern the recording and re- porting of register of equipment and original cost to date by com.mon carriers, 1st issue. Effective Nov, 21, 1914, Forms, No, 9, Transportation of employees, supplies and cars of the Valua- tion Division, Dec ,14,1914, 1 p, 4° --Supplement no,l. Fixing charges for cars. 1 p, 4° Jun,2,1915,. No. 10, Modifying and supplemental, order , Abandoned property, Dec, 23, 1914. 1 p, 8° No, 11, Order, instructions, and form pertaining to an inventory of rdcords,,. Jan, 21, 1915, 8 p, fonn, 8*^ No. 12. Indu3+rial tracks, Jan,21,1915, Ip, form, 8^^ No. 13. Schedules made by carriers. Feb. 9, 1915. 1 p. 8° No. 14. Order, instructions and forms pertaining to purchases of materials, prices paid, and rates of compensation paid for labor,,. Effective Feb. 9, 1915. Forms, 4° No, 15. Order, instructions and form pertaining to privileges given and leases made by steam railroads,,, Mar,8,1915, 5 p. form, • No. 16. Order and instructions pertaining to aids, gifts, grants and donations, ., Mar, 30, 1915, 2 p. 8° No, 17, Order, instructions and forms pertaining to purchases of materials, prices paid, and rates of compensation paid for labor,,, telegraph companies. Effective May 5,1915, Forms, No. 18, Order, instructions and forms pertaining to purchases of materials, prices paid, and rates of compensation paid for [See next page] 9 no . vrluatio:i-c0?Pt,) , Interstate comiVi-j /ce cominis?i on ♦ Valuation orders vcont.) No. 18 cont, labor. *, telephone companie's. Effective ?.'a / 5,1915, Forms, No,19. Order, instructions, and forms relating +o purchases of materials, prices paid, and rates of compensation paid for labor, pertainnig to telegraph and telephone property, to be filed,, .by steam railway common carriers. Effective May 5, 1915, Forms. 4° No. 20. Corporate history. May 13,1915, 2 p. 8® .Laws, statutes, etc*, Act to regulate comrerce^ Approved Feb. 4, 1887, In U.S. Interstate commerce commission. 2d annual repo rt, Dec .1, 1888, p. 73-79, Found in miost libraries. . Section 20 reads in part that "'The Commission is hereby authorized to require reports from all common carriers subject to the provi-. sions of this ac t. . .reports of. ..the cost and value of the car- riers^ property, franchises and equipment," I. Laws, statute, etc, ,, An act to amend an act entitled "An act to regulate commerce , ap- proved February 4,1887, and all acts amendatory thereof by providing for a valuation of the several classes of property of carriers subject thereto and securing information concerning their stocks, bonds and other securities, [Washington, 19 13] 4 p. S^' B , LC, NY.NYPS . Text and comment in: Commercial and financial chronicle , v, 9 6: 598;Mar.l, 1913 ; -v.9 6:833-3 4;Mar,22,1913. Editsrial, p. 820-21, Engineering news , v. 69 :482;Mar .6 , 19 13 , ASCE,LC,NY, In Hiram Glass: State and national statutes affecting Texas railroads. Aus t in, [l914] p. 213-16, B, The Valuation bug, (Railway review, v. 58: 534-35; Apr,15,1916) Valuation conference. [May 27,1915] (Traffic world, v, 15: 1248-49; Jun.5,1915) B,ICC, Valuation conference in Washington, March 22. (Engineering record, v.71: 324-25; Mar, 13, 1915) LC,NY. Valuation in serious doubt. Curious political situation arrests plan's progress, (Journal of commerce, Mar, 30, 1912, p^9,col,5) B,LC,NY. Valuation may -cost ove r t>70 , 000, 000, Expense of making estimates rapidly increasing. Railway men severe in criticism. (Journal of commerce, Apr. 18, 1914, p,9;col,2) B,LC,NY,PCV. •f Wv i^ Valuat ion-S5 ; Federal valua tion-cont.) « t i n f ra i 1 r oa d s u onthly transpcr-ivtion ror i s ter jV*!: Jan .-Feb. 1916 , p. 8) B. Account of , 'Ogress " ased rOrP Interstate commerce commission report. Valuation of railroads, ' (Ohio law reviev/, V.12: Apr. 6, 1914: 1-2) LC. ;ie "Valuation" of railroads, (state topics, V. 4: 12-13; Jun.2i,1913) B,LC. Valuation of railroads^ ' (Traffic world, v. 16: 726-27; Oct. 2, 1915) B.ICC. Conference on valiuation Sept. 30th* Valuation of railroads. (Traffic world, V. 16: 756-58; Oct, 9, 1915) B,ICC. Valuation of railroads as a basis for reasonable rates, Vi^ork of finding out railroad costs difficult, but the Interstate comniesrce commission is not dazed by its duties. (Wall street journal, Mar. 19, 1913, p.2,col.5) Valuation of railroads soon to begin* (Southern lumberman , v. 70 t Aug*23,1913, p,26) B» Valuation of railroads to cost U. S . $11,000,000 Tremendous task of the Interstate commerce commission will be commenced on May 4... (Washington post, Mar. 16, 1913) B. Valuation of railway properti 33. (Railroad herald, v. 18: 87; May 1913) B.ICC. The Valuation of railways. (Railroad age gazette, v, 46 : 173-76, 219-22, 261-62, 312-14; Jan. 22, 29, Feb, 5, 12, 1909) The Valuation of railways. (Youth's companion, v. 88: 258; May 14,1914) LC,PCV, Valuation of railways by the government. (Railway age gazette, v, 54: 9 86; May 2,1913) Valuation proceeding, (Railway and engineering review, v, 53: 1073; Nov. 22, 1913) Valuation to cost millions, but no one knows how many. Estimates run from $3,000,000 to 120,000,000, of which roads must pay more than half, (Wall street journal, Feb. 12, 1914, p, 7, col. 5) B,LC,NY, Valuing the railroads, (Bridgeport [Conn-.] Standard, May 22,1913) B. Wall street journal [Editorial LaFollette*s valuation bill. (Wall street journal, Feb. 26, 1913, p. 1, col, 2) B,LC,NY, # Wall street journal C|id i tor i a IJ " 'W Fair play for the railroads. (Wall street journal, Ngv„25,1914, p.i.col.^) B,LC,NY. V/all 3 treot J ourna 1 [-^d i -' o r? e?,"] 1^ Our swelling valuation b^.dget» H (W^ll street journal, Jul.- 24, 19 15, p. 1, col. 2) B,LC,NY,PCV. ^ 1 street journal [Editorial] Physical valuation* (Wall street journal, Mar. 1,1913) B,LC,NY. ill street journal [Editorial] Railroad valuation^ (Wall street journal, May 12,1914, p,l,col,2) B,LC,Ny,PCV. *all street journal [Editorial] Railroad valuation. (Wall street journal, Apr, 29, 1913, p. 1, col. 2) B,LC,Hy, Wall street journal [Editorial] Railroad valuation. (Wall Street journal, Dec, 12, 1912, p,l,col.2) B,LG,NY, Wall street journal [Editorial] Railroad valuation, (Wall street journal, Oct. 2, 1915, p. 1, col. 2) B,LC,NY,PCV, Wall street journal [Editorial] A sidelight on railroad valuation. (Wall street journal, Jun,25,1913, p,l,col.2) B,LC,NY, %1]1 street journal [Editorial] Valuation and business prudence. (Wall street journal, Nov.3 0,1914, p. 1, col, 2) B,LC,NY,PCV. Wall street journal [Editorial] What is railroad valuation worth? (Wall street journal, Feb. 26, 1914, p',l,col,2) B,LC,NY,PCV, Washington post [Editorial] Railroad history, [Comment on valuation law,] (Washington post. Mar, 14, 1913) B, Welliver, Judson C, Making a valuation of our railways. (American review of revi ews, v,48: 208-13; Aug. 1913) B,LC,NY. Welliver, Judson C, Many lines now favor valuation of railv/ays. Determined fight to be made against continuance and completion of big task, but it is be- lieved most roads want it, (Washington times, Jun, 1,1915, p,10, col,2-3) B. • "« |iUat.iopr95 I fed©r*al valua^t ion-cont,) .iver, Judson C» _ Uncle Sara out on big railroad hunt* Prouty directs array of 1,200 an search for actual property. (American shippers' gazette, v. 2: Nov. 15, 1913: 13-14) B. Lt, Edwin F^ Address ,.. at the 15th annual convention [of the American railway engineering ass cc ia t ion] „ Mar, 17, 1914, Chicago, 22 p, 8<^ B,PCV. "Valuation of commcn carriers", p*13. Abstract in .Engineering news, v, 71: 501-02} Mar. 26, 1914. B,LC,Ny. ■^hat it costs to value rail-'"oad3, (Literary digest, v, 50: 450; Feb. 27, 1915) B,LC,NY. ''ill endeavor to ascertain the physical valuation of railroads, (Santa Fe magaz ine, v,7 : Apr. 1913: 72-74) B,LC,NY, nil undertake physical valuation of railroads. LaFollette-Adamson bill. (Southern lumberman, v» 69 : Mar, 29, 1913: 25) B. H^ilgus, V/illiam John. Physical valuation of milroads, [New York , 1914] p, 203-345. B;NY,Gros, A14-1039. Paper before American society of civil engineers, 0ct.l,1913fc See Transactions of the Soci ety , v.39 :1109-29 ;May 1913. I^illiams, William Henry. Physical valuatio:: subject to criticism, (Journal of commerce, May 5, 1911) B,LC,NY, ?/oodlock, Thomas F. The choice. Shall the private owne4ship of railroads under government supervision be continued? (New York times annalis t, v ,1 : 712; Jun,23,1913) B,LC,NY. If/orlk of valuing the country's railroads. Interstate commerce commission reports on progress.,. (Journal of commerce, Dec, 22, 1915, p, 4, col. 1-2) B,LC,NY, World's work [Editorial] The physical valuation of railroads. (Worlc!s work, V, 26: 255-66; Jul. 1913) B,LC,NY» Wright, J. Bodine, Ratings for valuation engineers. (Engineering record; Dec. 20, 1913) LC,NY,NYPS, Wyman, Bruce, The task of valuing the railways. Vaguely blazed wilderness into which Congress sends surveyors at $15,000,000 cost. (Boston evening transcript, Aug*9,1913) B. m ^^ /aluation-96 ; Federal vaiuat i on-co nt,) Fq rr rig^, and_ inej,^-^bo>^^s.<. raising aoandoned raili'oad property: Suggestions from Presidents' con- ference committee as t© proper way to schedule it for federal valua- tion. (Engineering record, v. 70: 502; Nov»7,1914) ASCE , LC,NY,NYPS . iutation for cross section areas. (Railway age gazette , v, 57 : 1141; Dec. 18, 1914) irton, H» H» Railroad valuation - Valuation forms. Second paper. (Railway eng ineer ing, v.30 : 5-12; Jan, 1915) . B,PCV. :illette, Halbert P. Handbook of cost data for contractors and engineers; a reference book giving methods of construction and actual costs of materials and labor on numerous engineering works. 2d ed. Chicago & New York, Myron C^Clark pub .co », 19^10 , xxiv,1854 p. 8° LC.PCV, 10-12436 ^ulrae,- Thomas W, Suggestions as to inventory and information to be obtained under the federajl valuation act... May 1913. 1 sheet, B.PCV. nstructions to field parties on federal valuation, (Railway age gaz ette, v,56 : 329 ; Feb. 13, 1914) 'urgensen, Delbert'F, Form proposed for federal valuation report, (Engineering record, v. 72: 484-85; Oct, 16, 1915) ASCE,LC,NY, urgensen, Delbert F. Suggested f o nn of inventory for valuation of common carrier puoperty. (Association of engineering societies, Journal, v, 55 : 129-38 ; Oct, 1915) i^SCE. lotz, Robert E. Handy book- form data sheet for valuation work, (Engineering new3,v,74: 794; Oct. 21, 1915) ASCE ,B, ICC,LC ,NY,PCV. orse, F. T, Calculating cross section areas on railroad valuation work. (Railv^ay age gazette, v .59 : 29; Jul.2,1915) id construction data. (Railway age gazette, v, 57; 580; Sept. 25 , 1914) residents conference committee. Federal valuation of the railroads in the United Sta-fes, General in- structions for the compilation of cost data in connection with engineer- ing, [etc.] Mar. 1914, 15 leaves, B»PCV'. residents' conference committee. General suggestions for railroad valuation, (Electric railway journal, v. 45: 658; Oct. 4, 1913) B,PRT, 1^ ■^11 [uation-97; Federal valuat ion-cont») Forms and methods . ^sidents' conference committee. Instructions to office and field engineers and all other interested parties relative to study of hidden and extraordinary quantities and special features of construction not visible on a field inspecti on •♦ •_ Jun.18,1914* 23 p. 4° ASCE,B,PCV, [sidents' conference committee. Tentative draft of instructions to field parties as submitted to the engineering board of the Interstate commerce commission, December 17, 1913,. by the committee of engineers representing the Presidents* con- ference committee*., Philadelphia, January 1914, 20 p, 4® B.PCV, !^way and engineering review [Editorial] Maps" for railroad valuation, (Railm:y and engineering review, v. 53: 1021-22; Nov. 1,1913) levised specifications for valuat ion map s, (Railway age gazette , v. 55 : 716; Oct, 17, 1913) aunders, H. L, Railway valuation office index and file system, (Engineering news, V, 74: 894-96; Nov, 4, 1915) ASCE,LC,NY, cheduling land for federal valuation. Railroad committee presents analysis of problem, offering general suggestions together with three- schedule f rms . (Engineering record, v, 70: 531-32; Nov. 14, 1915) B,LC,NY,PCV. r^^^^SiflJiiS^g^^^ "^aps and profiles for federal valuation of railroads, Dy carriers to tentative stipulations by Interstate comm commission, with propos jd amendments and general suggestions, (Engineering record, v, 68: 292; Sept, 13 , 1914) B,LC,NY. » S« Interstate commerce commission, *.. Instructions for bridge field parties.,. Division of valuation, Washington, 1914, 16 p, 8*^ ASCE. B, ICC,PCV, 1st tentative draft, . S, Interstate commerce commission. ».. Instructions for building field parties ofthe Interstate commerce commission. Division of valuation. Was hington, 1914, 12 p. 8° ASCE, B, ICC, LC, 1st tentative draft. 14-21485 S, Interstate commerce commission, ,.,Instuctions for field work of the mechani cal department, . , Washington. 1914, 17 p. 8° ASCE, B, ICC, 1st tentative draft, ^\ Interstate commerce commission. Instructions for field work of the mechanical and electrical sections of the Division of valuation,., Washington, 1915, 22 p. 8° B,LC, 15-22927 ^. Interstate commerce commission. ..instructions for field work of the signal branch of the engineering s.^ction of the Interstate commerce commission, Division of valuation. Was hington, 1916, 10 p, 8° B,ICC, A16-200, erce wf %) 1»A Valuation-98 ; Federal valuati on-c ont.) Forms and methods. U, S. Interstaffee commerce commission, • ..Instructions for roadway and track field parties of the Interstate commerce commission. Division of valuation* Washington, 1914. 13 p, 8° 1st tentative draft, ASCE,B,LC, 14-30412 U ♦ S, Interstate commerce commission. Instructions for field work of the roadway and track department, ♦• Was hington, 1914. 18 p, 8® 2nd tentative draft. ASCE,B^. Abstract, Railway age gazeSte , v. 58: 62-64; Jan .8, 1915, Editorial, p. 44, Engineering reco rd , v ,70 J 638-40 ;Dec . 12 , 1914. ASCE,LC,NY. U, S, Interstate commerce commission, ,. .Order, instructions and forms pertaining to schedules of land to be filed with the Interstate commerce commission .by common carriers November 21,1914. Washington, 1914. 8 p, fold. forms. a° B,ICC,LC, Valuation order no, 7. 15-26068, U. S. Interstate commerce commission. Maps and profiles for railroad valuation, (Railway and engineei'ing review, v. 53: 774-76; Aug. 16, 1913) /.S Tentative drafti See also Engineering record, v. 68 :292 ; Sept. 13 , 1913 , LC,NY. U. S. Interstate commerce commission. Specifications for maps and profiles,.. First issue. Effective on February 1,1914. Washington, 19 14. 23 p, foldmaps. 8'=> 14-30180, ASCE,B,LC. Abstract in Engineering record ,v, 69 :234;Feb .21, 1914, LC,NY, Valuation inventories called for»-i» (Railway age gazette, v. 58: 482; Mar. 12, 1915) Wash borings aid in railroad valuation work. (Engineering record, v, 71: 776; Jun.19,1915) LC,NY. I .# m '«rT „ o o ^• m STATE VaLUAIICNS [lities publication coi..nji ttes« "Railroads" and "Valuation"'^ Reprint from 1915 Annual digest of Public utilities rspor+s annotated... LHochester? N,Y., Lawyers co-operative pub. co», 1916] p.30C-05, 555-602, 8° B. Full reports of state valuation cases are to be found in the Public utilities reports annotated, and in the Official public serv- ice reports, which we,re merged under the name of the fon'ner in June 1916, The Public utilities reports anno-hated are published by the Lav/yers co-operative publishing corrpan3'-, Inf o .i-ma t ion concerning them is supplied by the Utilities publication committee, Hew York City, State commission decisions in public utility rate cases are digested in Rate Research, the vv'sekly publication of the Rate Research Committee of the National Electric Light Association, Chicago, This periodical aD.so notes cu'^rent publ ic a+ions and magazine articles relating to public utilities and rates. Appraised value of the railways in five states and the probable cost of reproducing all railways in America, (Engineering contracti ng , v, 34:89 ; Aug. 3, 1910) ASCE,PCV. The Assignment of valuation of facilities to more than, one state. (Engineering and con tract i ng , v, 39 : 7^6; Jun.2 5,1913) ASCE,B,NYPS. Hasis of valuation as between intras ^te and irf^terstate business, (Railway age gazette, v. 45: 319; Feb. 12,1909) BoTOian, Harold M. State reports relative to railv/ay valuations. In U.S.Bureau of the census, Commerc ia]. valuation of railway operating 'property in the United States, ^Vashing to n, 1905 . Bulletin 21, :■ p. 6 2- 66. ASCE,3,CU,ICC,LC,NYPS,PCV,Y. 9-5920- Abstract in Railroad gazette , v ,39 :22o-23 ;Sep t. 8 , 1905 . ^--an+,' H, H. Division on use basis. Assignment of valuation of railroad facilities to more than oiie state* Abstract of papor at Des Moines conference on valuation, June 1913, (Public service regulati on, v ,2 : 406-07',v Aug .1913) • L,UI. tneering nevis [EditorialJ Valuation and inspection of public se '■^'•i ce c orp oj^aT ion pr'operties by engineers, (Engineering new3,'-»61: 244; l'Iar.4, 1909) B,LC,:'Y, 0:,T.ir.3nt on s-'. xts railway and utilit-^ valuations. SeljChdrles, Sta+e valuation of railroads. Some of the problems, I (North An-erican rev iew, v,185 : 485-94; Jul. 5, 1907) B,LC,NY,NYPS, Comment in Railway age, v.44 :71- 72 ;. Jul.l9 , 1907 ; Reply by LIr, Hansel Railway age , v ,44 : 281-82 ; Aug ,3 , 1907 ; editorial comiiB nt,p ,276-77 C omme n t by Carl Tomb o , Ra .■ Iway a g e , v ,44 : 3 4 8 ; S ep t , 1 3 , 1 9 07 . #? w ' fdluation-lQO) State valuat ions-c ont ,) (iller, Darius* B State valuation of railways. I (Railway and engineering revi eiv, v.50: 1027-285 Nov, 5, 1910) K Statements before Interstate commerce conin.iss ion during H rate hearings, ' Pomeroy, L, S, The state railmay commissions and va]-ua tio:.'., [Letter to editorj (Railway age gazette , v, 60 ; 1319; Jun*16,1916) State railroad valuations, (Wall street journal, Aug .4, 1910) B,LC,IIY, Thelen, Max. Report on leading railroad and publi3 service commissions,,. Sacra- mento, 1911. vi, 98 p. 8° ASCS,B,LC,PCV. 11-33166 Valuation of railroads: In Oregon, p. 3-4; In Washingt on,p ,10 — 11; In Nebraska, p. 20-2 2; In Minneso ta,p .23--29 ; In Wi sc ons in,p .3 6-37 ; In New York, p. 50; In Texas, p, 84-85, This report is reprinted in California, Laws, statutes, etc. Public utilities act of California,,, Compiled by Eugene R. Hallett,,.. [San Franc is CO, 1912] p. 35-154. " 12-33360 B,LC,PCV. Thompson, Slas on. Rail)Afa3r physical valuation. Five states show excess over capitaliza- tion of 1142,000,000. (Journal of commerce, Dec, 10, 1911) B,LC,NY. See also : Individual companies* m w> Ruation-' ".0" ; State valuat ions~co nt c) CALIFOpNIA_ ifornia, ^^oard of railroad commissioners. Annual report^ :.911-1914, B , CU, FJL, H, ICC , JG ,LC , LAPL,I;:IT,NY,PF, StLPL,UC,UI,UW, 9-14670 Each of the annual reports published since the enactment of the Public utilities act of 1912 gives in its chapter on "Engineering" the methods and results of the work of its Engineering department in the valuation of railroads and other utilities. In the report for the year ended June 30,1914 are tables, p, 92-97, showing railroad valuations begun and completed by the Commission up to June 30,1914* Lists of companies valued are in the Indices, lifornia, Lavv's , statutes, etc. Public utilities act (amended April 24,1915) (Sffec+ive Aug. 7, 1915) . « .and acts of legislation of 1915 affecting public utilities, [Sacramento], 1915, 64 p, 8° B,LC, 15-27349 Power to ascertain value of utilities, p,27, California, Laws , s ta tut es , etc , Public utilities act of California, Compiled by Eugene R.Hallett, , , , [San Francisco, 1912] "299?, 8° B,LC,?CV. 12-33360. Physirral valuation, procedure ,p ,233 , California, Railroad *" oramis s io r. I Instructions to assistant engineers for inspecting railway property for inventory and app raisalJ- (Engineering and c ontrac t ing , v.37 : 619; May 29,1912) ASCE,NYPS ,PCV, California, Railroad commission. Rules of practice and procedure of •♦■he Railroad comm.i ss ion. . , Sacramento, 1912, 25 p, 8° 3,LC,PCV» 12-33284 Rule VIII: Value of property of public utilities, p,ll, California, State board of equalization. Special report,, .on the relative burc'en of state and local taxes in 1912, Sacramento, 1913, 55 p. 8° 3,LC. 13-33042, "General discussion of methods of valuation for public service corporations", p,22-33. Electric railway journal [Editorial] Railv.a^'' valuation in California, (Electric railway journal, v. 40: 1015; Nov, 16, 1912) B,PRT, Railway valuation in California, (Railway and engineering review, v, 53: 148; Feb, 15, 1913) ^ells, Walter Melvin. ' • Right of way multiples in California, ^Engineering co ntrac ting , v,40 : 189-93, 212-17, 233-36; Aug. 13 ,20 ,27, 1913) LC,PCV,NYPS, Editorial comment ,p .169 , m »',' ,luation-102 ; State valuations-cont •^ > IDAHO • fho. Laws, statutes, etc. Public utilities act, 1913* In Idaho, Public utilities cominiss ion , Ist report, 1914, p .210-38, B. Pov/er of commission to make valuations of prcpert.y, sees. 45 & 66. ILLINOIS lino is* Public utilities commission. Annual report, 1915. [1st annual reportj Found in most libraries, "Valuation vrork", p. 3 0, 15-27449 KAFSAS Isa3» Board of railroad assessors. Physical valuation of railroads for ra+e-making purposes. Topeka, 1908. 29 p. 8^ UI, Kansas. Public utilities commission, Kansas railroad and public utilities law as it concerns the Public •utilities commission. Compiled by John Uarshall, attorney. . , July 1, 1911, Topeka, 1911. 183 p, 8° B,LC, "Ascertaining cost of construction", sec .251, 1913 edition, 187 p. 8^ B,LC. See page 106, 11-23859 13-33280 14-31059 Kansds. Public utilities commission. Report. 191l/l2-1912/l3. [ist a 2nd] Found in most libraries. In first report: Physical appraisal undertaken, p,9. In second report: Report on appraisal by T. J, Strickler, engineer, p,15-16. Railroad age gazet.t.e [Edi+orial] Some neglected fi.ctor3 of fair valuation, (Railroad age gazette ,v, 46 : 441-42; Mar. 5, 1909) Discussion of the "fair valuation" v/ith express reference to differences of opinion between the Governor of Kansas and the Kansas Commission. Valuation of Kansas railways. (Railway age gazette, v. 55 : 424; Sept. 5, 1913) (Valuation of railwavs in Kansas, m (Railway age,v',45: 777; May 29,1908) ^itt, Carl C. Kansas Railway valuation- Report, of the work of the engineering depar' ment, Public utilities commiss ior\~. To Nov, 1,1912,' (Public service regula ti on , v ,2 : 217-20;May 1913) 3,UI, Partly reprinted in Railv/ay lib rary, 1912: 147-50. ASCE,B,CU,FJL,Hh,ICC, JC,LC,McCrj,NYPS,SU,UC,T.TP,U%Y, " MAINE ine. Public utilities commission. Physical valuation. In its First annual report, 1915, vol, 1, p. 39. ^■s »'' Ml-Valuation~103} State valuatio na-c ont.) MASSACHUSETTS ipson, S las on. Physical valuation of railv/ays. The appraisal in Massachusetts. Valuation of Canadian railvays. In The Railway lib rary, 1910, p, 395-99. Found in most libraries. MICHIGAN [ams , Henry Carter, ^ ^ • f Michigan railroad appraisal. Vali;ation of ncn-phy3ica± elements oi railway property. +• o- In U.S.Bureau of the census. Commercial valuation of -railway operaxmg property in the United States, 1904. Bulletin 21, p.7S-82. 9-5920 ASCE,B,CU,ICC,LC,NYPS,PCV,Y. tarns, Henry Carter. ^ Testimony [on methods of appraisalj tr i ty 4^ In U.S. Industrial commission. Report on transporta tioi. ^^l-^^ °\^ ~th3 Commission's reports. Washingto n, 1901 , p. 373-87. 4-18094/6 B,BPL,CU,HU,LC,Y. Abstract, p .CLXXXIX ■ Uniformitv of taxation; Taxation and valuation of railroads m Michigan'; Valuation of railroad property by national government. Cooley, Mortimer E. [Michigan appraisalj (Engineering ne"«'s , Dec .20, 1900; LC,I4Y. Cooley, Mortimer E. Valuation of physical properties, (Michigan political science association, Publications , v. 4, no .^, p. 55-725 Jun.1901) ASCE ,3 ,rIYPS ,PCV. _ Also in Bulletin 21 of the U.S.Bureau of the Census ,p • ^ o- ^e . Expert valuation of railway and other corporate property ^'^^^^f^^ (Engineering news,v,44: 430-35; Dec.2G,1900) ASC., B, LC.ilY.il.PS ,PC\ Kedrick, Wilbur 01 in. The history of railroad te^xation in Tichigan. 69 p. 8^^ AnhC,B,JC,LC,StLPL,UGal,Kan3SL H . Valuation of railroads in Tichi gan ,p .44- 49. ^B: Bibliography, p. 69. be Michigan plan of determining the value of railways. (Railway age, v. 31: 159; Mar.1,1901) Lans ing ,1912. 12-33167 §■ m VJ l-Valuat<¥on-104; State valuations-coi.'J.) MINNESOTA itler, A. S, Valuation of railroad property in Minnesota, (University of Minnesota, Engineers' society, Year book, April 1908, p. 69-77) ASCE,B,NYPS,PCV, irms used in compiling information in the 1906 appraisal of the railv/ays of Minnesota, (Engineering and contrac t i ri^> v,37 : 52-56; Jan. 10, 1912) ASCE,B,NYPS, jrgensen, Delbert Frederick, The Minnesota commission's valuation forms, (Public service reg ula ti on, v, 1: 301-02 ; May 1912) ASCE,B» ^nnesota. Railroad and warehouse commission. Valuation of railroads in Minnesota, In its 22nd annual repo rt. , 1906, p,16-17. Found in most libraries. Iri. Its. 23rd annual report, 190^, p, 14-20. " " " '' " In its 24th annual rep or t, 1908, . p .12-16, *'■ " " " Abstract in Railv;ay age gazette ,v, 46 :225 ; Jan .29, 1909, Engineering -contracting ,v ,31 :172 ;Mdr.3 , 1909 . Railwd)'- and engineering revi ew, v,49: 227 ;Mar,13,'^ 1909, A suppl orient to this report consists of Report of Dwight C.Morgan,' engineer. ., on Minnesota railroad app raisal, Jun ,30 , 1907<, [St, Paul, 1908] 15 8 p, 8° B , JC ,LC, NYPS ,PGV. Comment in Railroad age gazette, v, 46 :269-72 ;Feb ,5 , 1909 . See also report of the commission for 1910, containing findings and report on r-ate cases by Charles E. Otis, including valuations of property devoted to public service, p,94. Found in most libraries. See also report of the commission Nov, 30, 1915, p, 30-31, Minnesota, Legislature, Senate, Committee appointed to investigate the value and cost of operation of railroads in Minnesota, Reports, , [St, Paul, 1907] 17 p, 8° A16-633 Found in most libraries. Railroad age gazette [Editorial] Minnesota valuation of ra ilwa3^s , (Railroad age gazette ,v, 46 : 245-47; Feb, 5, 1909) Robinson, Harry Perry, Our railroads ; being a statement of the value and earnings of the railroads of the western states,,. S t,Pa ul, 1891, 45 p, 8° B,JC, JC card 77734 Y has edition S t.Pau 1, 189(0-, 41 p, 8^ Valuation and earnings of the railv^^'s in Minnesota, (Railway age, v, 43: 67?-73 ; Apr. 2 6, 19 07) Valuation of Minnesota railways, (Railway age, v, 44: 510; Oct,ll,1907) Valuation of railv/ays in Minnesota, (Railway age, v, 44: 877-80; Dec, 20, 1907) "x rt ue , G , , The Minnesota railway valuation, (Quarterly 3ournal of economics , v, 23 : 242-47; May 1909) ASCE, B, LC, NY,PCV ^ ©? w RR"-Valuation'-105 ; Stata valuation3-cont.) MISSOURI issouri. Public service commission. Annual reports, lst,1913« Found in most libraries* 14-31189 The v/ork of the engineering department in appraising public utilities: 1913 report, p,32; 1914 report, p. 30. LUssouri* Public service commission, 5 i^. Report of miscellaneous orders, autho r'i ti es, accidents, inspec- tions, and conference rulings*,, Jefferson City^ClGlS?] B,LC, Part IX: In the matter of the valuation of 15-274 62 1, Common carriers, railroads, street railroads, 2, Gas corporations, electrical corporations LetcJ 3 , Te 1 ep ho n e c o rp o ra t i on s , t a 1 eg r ap h c o rp o r a t i on s . Ilissouri,. Public service commission. Reports. 1915- B,LC~ 15-27463 [Reports of valuation cases, see index,] Missouri, Public serv-i-ce commission. Rules of practice and procedure and forms governing matters befor 5 the Commission, Effective Kay 1,1913, Jeffers/cn City, [1913] 35 p, 8° B, Rule XI: Value of property of public utilities. Valuation of public utilities in Missouri, (Railroad age gazette, v ,45 : 725; Aug, 14, 1908) NEBRASKA Gerber, C, H, The physical valuation department of the Nej^raska s+ate railway com- mission, (Engineering news, v, 68: SOO-Olj Aug, 15, 1912) B,LC,NY. Kurd, E, C, _ , Organization for and methods and results of physical valuation in Nebraska* (Engineering - contrac t ing , v,36 : 594-96 ; Dec, 27,1911) B,PCV, Another article with same title in Eng ineer ing- contract i ng,v, 38 : 136-40; Jul. 31, 1912) ASCB,E,NYPS„ See also the issue of this periodical for Aug, 21, 1912 ,p .221 , Furd, E. C, Re-appraisal of railway property in Nebraska, A brief review of the physical valuation cf s +eam railways made by the State railway com- mission, (Railway age gazette , v. 56 : 275-79; Feb, 6, 1914) ' Kurd, E, C, . [Re-,-:ort to Nebraska state railway commission on physical valuation of railways in Nebraska^j In Nebraska, State railway com:;, is s ion . 4th annual report, 1911, p, 446-99 B,FJL, H,ICC, JC,LC,NY,OmahaPL,UC,UI,UNeb, L Nebraska, Ra ilv/ay commission! Sta+e railwav valuation. Nebraska commission reports progress on 117 RR-Valuation»105 ; State valuations-cont,) Nebraska-cont* ^'.b:aska, Stato railway commission, Fnys ical valuation. In, Its. 2nd annual report, 1909, p, 28-31. B ,F JL, H, ICC, IndSL.LC.NY, ■ OmahaPL,StLPL,UC,UI,UNeb Comment in Railroad age gazette, v ,47 : 12)6 ; Dec. 17, 1909, by E.C.Hurd. En Us, 3rd annual report,1910: 22-25. B,FJL, H, ICC ,LC,NY, IMYPS, Oma haPL , S tLPL , UC , UI , UNeb . In its Annual report, 1911, p. 446-99, B , F JL, H, ICC, JC , LC,NY, Or::ahaPL,UC,UI,UNeb. Abstract in Public service regula + icn, v,l :444- 45 ; Jul ,1912. UI, In its Annual report, 1912, p. 355-76. (also p. 12-13) B , F JL , H, I CC , LC , NY, OmahdPL , UC , UI , UNeb . Abstract in Pubj.ic service regula ti on , v.2 :341-42 ; Jul.l9 13 . B,UI. lil lis. Annual report, 1914, p..629-54. B ,FJL, K, ICC, LC,NY, OmahaPL, UC,UI,UNeb. Physical valuation work in Nebiiaska , Watihsd closely in other states. Statement covering the various phases of the uork issued* Points covered by v a lu-i v i o n ., • (Railway record, v. 4: Sep t«14 , 1912 " Is) B,ICC,PCV, Railway age [Fdi '.-.or i al] Valuation o :u" ra i ] \v -re p ro p b r t y • • the N e b ra s ka m e t ho d , (Railway agu,v,37: 1219 ; , Jun,2 4, 1904) Valuation in Nebr&iVKa* (Traffic world, v, 13: 627; Mar, 28, 1914) B,ICC,JC. NEW HAMPSHIRE :-w Hampshire* Public service commission. Report,., on an investigation of railroad rates. Conducted under the provisions of chapter 196 of the laws of 1911* [Con co rd , 1912j vi, 377 p, 8° ASCE,B,IowaU,UMinn, A12-1710, (^ ^- Valuation- 107 ; State valuati ons-c ont.) NEW JTTRSEY [Hansel, Charles. Report on revaluation of railroads and canals, Nev/ Jersey, 1911. Trenton, 1912. 465 p. 8° 12-33373 ASCE,B,ClevePL,JC,LC,lJewarkPL,NYPS,PCV,PF . [Hansel, Charles, Valuation of railroads in Nev; Jersey. (Engineering record, v. 63: 592; May 27,1911) ASCE,NYP5 ,PCV,LC,NY, Extract and comment, Eng ineeri r.g-c cntract ing, v,35 :701 ; Jun,21, 1911, B,NYPS',PCV, lew Jersey. Board to re-appraise railroads and canals. .Message of the governor transmitting to the Legislature a "progress repor t", , . ,Mar,9 , 19 10. Trenton ,1910. 42 p. 8^ ASCE,B,LC,PCV. 10-33226 lev/ Jersey, Governor fFort) Message, Jan ,6, 1911, on the revaluation of railroads. In. New Jersey. Legislature. Senate., Journal, 1911, p. 48-51. B^NJSL lailway and engineering review [Editorial] Valuation of railroad property in Mev; Jersey, (Railway and engineering review, v. 50: 391-92; Apr, 16, 1910) ilway appraisal in New Jersey. (Railway and engineering review, v. 50: 1125; Dec. 10, 1910) Valuation of railroads in Nev/ Jersey/-, Methods adopted by Charles Hansel to ascertain value in accordance with the s+atute; results obtained by the work . (Railway age gazette, v, 53 ; 2^43-46; Aug. 9, 1912) NEW YORK itten, Robert. Karvey. Valuation decisions of the New York public service cor'""'i3 3 ion, first d i 3 tr i c t , In, National association of -railway commissioner^ Proceedi ng s, 1913 ^ p. 393-433. Found in most libraries, OHIO Appraisals of Ohio piiblic utilities. The Joint committee on valuation for Ohio public utilities formulates general principles for guidance of companies in making inventories and appraisals as required by commis- sion regulation in that state. (Electric railway j ou mal , v.44: 962-64 ; Oct. 24, 1914) B.PRT, Bemis, Edward Websfer, and Carl H, Nau„ Report on the true value of Ohio railroads for the purpose of taxation. Prepared at the request of Hon, Tom. L» Johnson, maj'^or of Cleveland, and with his approval as to results. [^Tloveland?] 1903, 20 p. 8** AS-CE,3PL,ClevePL,CU, ICC,JHU,LC,NYFS,UI,Y. f? «^. TJ <0 Qi' "H- Vr<.lua t. icn- 108 ; Sta+e valua t ions-cont.) Ohic-cont» Bemis, Edward Webster, Report on the true v-due of Ohio railroads for the purpose of taxation, [Cleveland? 190-] 32 p» 8^ B ,BPL , CU, ICC, JC,MIT, NY.UM.UMinn, UP. Joint committee on valuation of Ohio public utilities* Report*., under order no, 176 of the Public utilities commission of Ohio, 1914, [Cleveland, 1914] 42 p. 8° ASCE,B, LC,PCV, 14-19235 Abstracts: Electric railvay ] ou mal , v,44 :952 ;0c t ,24, 1914. Electrical world , v. 64 : 811 j Oct, 24, 1914, Engineering rec or(i ,v. 70 :433 ;0c t.l7 , 1914, Right of Ohio commission to order valuation questioned, (Electric railway ] ournal, v,44 : 141; Jul, 18, 1914) B,PRT. 0iaAH0!fA Oklahoma, Corporation commission. Value of railroad property'" in Oklahoma. In its 2nd and 3rd annual reports, 1909-10, p. 5-64 B,FJL,ICC,LC,PF, Oklahoma, Corporation comrn 33 ion. Valuation of railroads and public utilities. In its. Annual repo rt, 19 12, v,l,p,£, B ,F JL, ICC, LC,PF, la ilway and engineering review [EditorialJ Valuation of railroads in Oklahoma, (Railway and engineering review,v,49: 5 59-70; Jun,19,1909) OREGON 'regon. Railroad commission. Annual reports, 1st, 1907. ASCE, B , H, ICC, IndSL, LC, :. :,UC,UI,UF, Progress of valuation i:.' each report, 10-1146 <« ' ■ c- #; RR-Valuation-lOg-, Stats valua tions-cont.) SOUTH DAKOTA The Physical valuation of the' rai 1 ro ads in South Dakota, (Engineering record, V, 63: 174-75; Feb, 11, 1911) ASCE,LC,Ny ,PCV. South Dakota* Board of railroad commissioners;. [On the method of making valuation of railroadsj In its Annual report, 1908, p*24-2S. ASCE ,B, CU,FJL, ICC, JC, LC,NYPS , PCV,StLPL,UC,U¥/. outh Dakota, Board of railroad commissioners. Physical valuation of the railroads of South Dakota as of June 30th, 1909, Report. [of Carl CWitt] In its 21st annual report, 1910, p. 29-33, B,CU,FJL,H,HU,ICC, JC,LC,NY,Mas3SL,PCV,PF,StLPL,UC,UI,UW. Reprinted separately, 12 p. 8° B,ICC,LC. 11-33023, Report of appraisal of railroad properties in South Dakota, by Carl C.Witt, In 23 rd annual report of the commi ss ion ,1912, p,2 5-34:« ASCE,B,CU,FJL,H,HU,ICC, J(3f,LC,Ny,PCV,PF,StLPL,UC,UI,ini/, • Physical valuation of railroads, [Cost of the work completed] In the 23rd annual report of the commis sion, 1912 ,p ,470-75 . ASCE,B,CU,FJL,H,HU,ICC, JC,LC,NY,PCV,PF,StLPL,UC,UI,U¥. , South Dakota railroad appraisal, (Engineering contracting, Feb, 1,1911) NYPS,PCV. TEXAS American society of civil engineers. Methods used by the Railroad commission rrf Texas, under the stock and bond law, in valuing railroad properties, by R, A, Thompson. ,, with discussion by Messrs, E, L, Corthell, F,Lavis, W,H,Coverdale , W.D, Taylor, and R.A.Thompson. [Ne'Jv York, 1904] In i±3 Trans act ions, V, 52: 328-64', 1904. ASCE, LC, NY. Reprinted separately, p, 3 2 8-64, 8^ B^PCV, Also in Us. Proceedings, V. 30:2-19; Jan. 1904. AmhC , ASCE,E ,LC ,NY, E.L,Corthell'3 paper reprinted in NYPS, Railway and engineering review, v, 44ii 271; Apr, 9, 1904, ?.:.H,Coverdale' 3 paper reprinted in Railroad gazette, v. 35 :115; Feb, 12, 1904. Duff, R, C, • The attitude of the Tex xs banker to Texas railroads. Hous t on, [ 1911J 18 p. 8° B, ICC,Y, Methods of valuation by the Railroad com lis si on, p. 11. Duff, R, C, Railroads and railroad securities, [l912] p. 81- 102. 12*=' B, Valuation by the Texas railroad commission, p. 86, From reports of- Texas welfare commission. Duff, ?., C. Tre Texas railroad stock and bond law. An address ., .Feb. 10, 1911. 29 p, S^ B,ICC,Y. ^ ■ Table of v-alues fixed by Rail-^oad commission compared with t:-03e fixed by Tax commission, p. 22, RR-Valuat ion-110.; State valuat ions -con t.) Texas-c ont , Estimating the value of a railway, (Engineering news, v. 31: 308; Apr. 12, 1894) ASCE, LC, NY ,PCV. On the work of the Texas railroad commission. Editorial comment, p. 302, Haney, Lewis , H, Railway regulation in Texas, (Journal of political economy, v. 19: 437-55-, Jun.l91l) B,LC,NY. Reprinted separately, p, 437-55, B. Valuation of Texas railways, p,4 51, Pott.3, Charles Shirley. Railroad transportation in Texas* [Aus ti n, 1909] 214 p. 8° Bulletin of the Uni ve rs i:^ of Texas , no .119 . 10-3026, B,ICC, JC,LC,MIT,UC,UM,UP. "Valuation of railwa^^s", p. 148- 53, p,192, p. 193-96. Railviray record [Editorial] Valuation of railway property in Texas, (Railway record, v. 4,: May 25,1912: 2-3) B.ICC. State regulation and valuation of railways in Texas, (Engineering news, v. 33: 15 2; Mar,?, 1895) ASCE,LC ,NY,PCV. "ipley, Edward Pays on, ' Address to the Texas welf-tre commission, [May 21,1912] 43 p. 8° B Reproduction theory of the Texas railroad commission^ p. 5, Texa.s • Lav/s ,• s ta tut es , e tc * Railroads - issuance of stocks and bonds regulated [ 189 31 4 p, B B, Provides for valuation of railroad property by the commission- Quoted with comment in 3d annual report of the Railroad commis- sion, 1694, p.vii. B,CornU,CU,FJL,K,ICC, JC,LC,NebHS,NY,PF, UC,UI,UW,Y. Texas, Railroad commission. Annual reports, Ist 1892. Found in most libraries. Contain summaries of work accomplished with tables of values of i'ailrcads as ascertained, Thompson, R, A. Regulation of the issuance of Texas railroad securities by the state govsmment, [Aus tin , 1902] 17 p. 8° (Texas --icader:r/ of science) B Valuation in Texas, (Railwav age gazett e , v ,58 : 1271; May 20,1913) 1 1 1 i aras , W , D . Railway cap x taizati on and the valuations of the Texas commission. In Hanej'', Lewis Kenr^'": Some corporation and tax proble.ns cf the state. Austin, 1912, p, 111-20. B , LC,NY, OmahaPL. 12-33524 ork of the .Texas state railvra.i'' commission, [Valuation work] (Engineering news ,v. 35: 273; Apr. 23, 1896) ASCE,PCV, $ u RH- Valuation-Ill; State valuati en s-cont.) WASH ilia 10 II Berglund, Abraham. Valuation of railroads in the state of Washington, (Journal of political eco nomy , v,21: 332-44; Apr. 1913) B.LC.NY. G illette, Kalbert P. Report to the Washington railroad commission on the valuation of railroads in Washington, In 2nd and 3rd annual reports of the commission, 1907 &. 1908, B,FJL,H,HU,IndSL,ICC, JC,LC,NY,PCV,UC,UI,UP,UW. Reprinted in part in Engineering- con tract ing , Apr, V, 1909* Gillebte , Halbert P. [ Va lu 'at ion of ra ilwa^?- s] In. National association of railway commissioners, Proc aedings, 1907 , p. 42-60) Found in most libraries. Methods of valu'-ition in Washington state. Lawrence, John C. Discussion on ra +e s and rate making. (National association of railway commissioners, Proceedings , 1910 , p,164) Found in most libraries* Method of the Washington commission in determining reasonableness of rates. Lawrence, John C, Valuation of railways in Washington. (Railway age gazette, v .48: 359-54; Feb .18, 1910) Reprinted separately, 15 p. 8° B,ICC,I,C, 10-33335 Editorial comment in Raifl-way age gazette, v.48 :437-39 ;Mar. 4, 1910. "A Correction", Railway age gazette, v. 48 : 859; Apr. 1,1910. Railway age [Editorial] [Comment on the valuation work in Washington^. (Railv/ay age, v, 45: 13 5; Jan ,3 1,1908) Valuation of railways in "^"^ash ingt on, (Railway age, v. 44: 732; Nov. 22, 1907) Valuation of Washington railways, (Railway age, v. 45: 113; Jar ;4, 1908) Valuation of railroads in Washington.' (Railroad age gazette, v. 45 : 492; Jul. 10, 1908) '"'as hington, La\izs, statutes, etc. Act creating the Public service commission... OlATupi a, 1912-. 87 p, 8 B Chap. 117, laws 1911. Valuation of rail^/ays , sec .92 , "'± 3 h in g to n , Ra i 1 ro a d c omm i s s i on^ Annual reports. Is t, 1905. Found in most libraries. Contain statistics of mileage and valua +ion of }'a il roads by counties. Recomm.eniation- that lav; be amended to authorize more complete valuation work. In Ist repor+,1905, p. 9-12, 28, o i f RR-Valuaiion-112 ; State valua tio TjS- con t.; -^ Washington-c ont . V.'ashingto n. Public service commission. Taxation and valuation. .« , « .T,r rm ttt tto In Its. Annual report. 1912, p. 29. B ,H, HU , ICC, IndSL, JC.I>C,NY,UC, UI,UP, ishington. Railroad commission. Classification of units involved in construction, and .additions and betterments, i.„ 1909. .Forms "A" and "B". Olympia, 1910, . 31 P . 8° ASCE,LC,PCV. 10-33334 ashington. Railroad commission. Findings of facts by the Railroad commis sion. ..relative to the valua- ^ tion of railroads in the state of Washington. Olymp ia , 1909 , 354 p. 3 B,HU,ICC,JC,LC, 9-141970, '"ashington. Railroad commission. Findings as to value of railroads, and other facts. In i ts Annual report , 1907-08 , p. 41-51, 124-449. B,FJIi.,H,HU,IndSL,ICC,JC,LC,NY,PCV,UC,UI,UP,U¥. WISCONSIN Appraised value of the steam railways of Wisconsin. (Engineering-contracting, V. 33: 52-53; Jan. 19, 1910) B^PCV. Average cost per mile of railways in Wisconsin and Michigan as determined bv state commissions. (Engineering-contracting, V. 27: 285; Jun.26»1907) ASCE,PCV. "he Decisiions of the Wisconsin c ommi ssi en con tai n some very valuable dis- cussions of the principles inrolved in valuations. Allowances for interest, engineering and contingencies. (Engineering rec ord, Jun.25 , 1910] LC,NY, Electrical world [Editorial] •!•+• Methods of Wisconsin commission for the valuation of public utilities. (Electrical world, v. 54: 600-02; Sept. 9, 1909) ASCE,B. ^rickson, Halftrrd. tot:?! The regulation of public utilities in Wisconsin. LCh icago, 1->13 J 24 p. 8° B. ^ Paper before Western society of engineers, Mar.24,191o. In the Jo-ornal of the Western society of engineers , v. 18:398-415 ; May 1913. ASCE,B. Abstract: Railway asid engineering review, v.53 :300-03 ; J5ar.29, 1913 . Railway age gaze tte ,v .54:755-59 ; Far. 28, 1913 . Holmes, Frederick Lionel, m v v Regulation of railroads and public utilities in Wisconsin. New \ork & London, 1915, 375 p. 8° ASCE,B, LC, GtLPL. , ^^ 15-20573 "Physical valuation of railroads and utilities", p. 21-42, "Depreciation":^':79-95, Lewis, Howard T, . Interest and profits in rate regulation. Practice of the ^' is consm railroad commission/ -r t r' m-<' (Poli+ical science quarte-ly , v. 27 : 239-59j_Jun,lril2) .,LC,r,i, ». Tv, ^ .-. +r-.-, ^x^ + ^ -p -i-i-irs -/»^ 1 V.1 1 u^ ti on in "'isco ns J. n. w^ RR-Valuation-liai State valua t ions-con t,) Wise onsin-con t, ^ "'"''sfmrp/i^ciples established by the Wisconsin com. .salon: Hate making, valuation and some other important pointsi (Electric m il«ay journal, v.37: 164-56; Jan.28.191l) ASC^.B. Meyer, Balthasar H, The Wisconsin public utilities law . ASCS,B,PRT. (Electric railway 3 ourna 1, v.33 : lOd-04, Jan.lb,i':^u:^; • Abstract of address before National ii;iunicipal league. Pittsburgh, Nov. 19, 1908. organ, Dwight C. Scientific valuation in Wisconsin, ,^^o> (Railroad age gazette, v, 45 : 1242; Oct. 30, 1908) Pence, William D, , . ' .v^^.. nf Wisconsin railroads for the Appraisal of the physical propert.ies of Wisconsin ending Jun.30,1908. . . ^ + lonQ r 123-31* In Wisconsin. Tax commission, 4th biennial report, 1909, p-12^ B,PCV. \ ' See also 6th biennial report of the Tax commis si on, 1912, 5.143-57, , I Pence, William D. _ .^r^ ,f +ho Wisconsin tax and : The work of the joint engineering staif of the Wisconoin railroad commissioners, ^ ^a n-x inn-Tr<:.-h iqOQ") B. (Western society of eng ineers , J ou rna 1, v,14 :73. 100 ,Feo .190.; Discuss ion , p. 100-11, 7-3_7c:- See also Engineering - "^^ •- t!;:9:X6: toW "JoInY. Abstract in Electric railway journal ,f .33 -.22-26; Jan.2,1909.. Comment, p.l. B.fKi. Abstract in Kail^y^age ^^l^^^^^^^-^S ^^^ "^^^Siml^featres of state regulation orpublU before the Wisconsin state oar aooocia.ion a^ x i X, A loOQ ?S -c 8<^ B.ICC. Valuation Y/ork,p.lb. Madison, 19uy , ^d p« o u^j.^ • Skinner, Ernest Brov/n . ,^„v+. of ^vav of the Wisconsin The determination of the value of th^ rignt. of my cl railroads as made in the appraisal of ^-^^^ Tra-^sac t ions, ^::i^r?^6-i22n^o?( -^^Nvr" ^"Z""'^" - -- --« '^^'''°Ejnee": report [on the physical ^^ ^^^^ ^:^ 'i^I^,, ,,^. .S . In Wisconsin. Railroad commission. Biennial report. 19Ui ,u*.F . Found in most libraries, '^^'"IppTaisiro^the physical properties of .Wisconsin railways, for the ir;i:con"s?n!i:x'c;m!p;ion.3rd V.ennial report.p .267-93 ; 1907. B. See also, p. 92-96. ^ „.-,„..+^nv. of railways,..,. ¥ « « KR-Valuation^ll*; Stat 5 v-ulyatio •TS-ccnt,) ^igconsin-co;! t. Valuation of public utilitieg by ths Railroad commission of Wisiconsin, (Electric railvay j ournal, v,34: 393-96; Sept .11, 1909) ASCE.B,PRT. See also Electrical world ,v, 54 : 60 0-02; Sept ,9,1*^09, B. Wisconsin* Laws, statutes, etc* Compilation of laws affecting the regulation of public utilities.,. 1907-1911* August 1911^ Madison^ 1911. 110 p. 8° 12-33188. B,LC, Duty of valuing public utiliti es ,p .58- 59 [ Wisconsin. Railroad commission. Valuation of public utilities properties. In its- First annual report, 1907, p. 23- 25* B,CD,CornU,FJL,HU,ICC.IndSL,JC,LC,Ny,SU,UC,UI,UNeb,UW,Y. 'Wisconsin. Railroad commission* Joint service of the eng ineering staff for the Tax and Railroad commis si ons.. In its ' Second annual r3port,190£, p. 28-8-0. B,CU,CornU,FJL,HU,ICC,IndSL, JC.LC^MIT.NY.PF.UC.UIjUNeb^UP.mir.Y. Also in Engineering record,v,59: 1, 10-12, 49-52, 73-75; Jan. 2, 9, 16, 19C9i B,LC,My,PCV. isconsin. Railroad commission. Valuation work. In i±s Annual reports: 1909, p. 12-15, 112-16; 1910, p*96-99. Found in r.ost libraries ' Lee dj^so: Taxat ion, T/.D. Taylor. i CANADA ^ Alberta. Laws, statutes, etc. i An act respecting jiblic utilities, to create a public utility com- i mission , and to prescribe its powers ai-^d duties,.. Apr.17,1915. i [Edmonton, 1915] 29 p. 8° B, ^ Chap. 6. Empowered to appraise and value the property of ' u till ti 33, sec. 23, Canada. Department of the secretary of state. Company capitalisation control. Report upon existing legislation in Canada and elsewhere. Ottawa, 1913. 5ie p. 8^ B. §.,,-^Q. 2JLso_: Massachusetts appraisal, Thompson, Slason. .- Va 1 uat i or - 1 Ic , r.::. aviDUAL colfanies Amador Cen tral Railroad Compan v > C'alifornia. Ilailrraad corainiso ion. ... Value of the property of Amador central railroad company. Case no. 150. May 7,1913. Decision no. 647. 4 p. ASCE,B^PCV. Ann Arbor Ra ilroad Company . i. Muller, Jean Paul, ...The Ann Arbor railroad company vs. Cassius L, Glasgow, et al... Exhibits prepared by J. P. Muller, accountant. [Was hing ton, 1915] 4 vols. 4° 3,PCV, 1. Valuation of the Ann Arbor railroad company's operating property in the State of Michigan as of June 3 0,1914. And estimate of annual depreciation by Lewis J. Allen« 2, Data showing depreciation application of railroads in the United States during years ended Jun.w0,1914 & 1915. Sept. 7, 1915. 3. [Same as no.l, as of June 30,1915. Dated Nov. 29, 1915] 4. [Same as no. 2, year ended Jun.30,1915. Dated Nov. 29, 1915] In U ,S .Di st.C ourt, East.dist.of Mich, , so uthern div. Atch ison . Topeka &_ S an ta Fe Ra ilway Company. Atchison, Topeka & Santa Fe railway company [and others] » ..S tatement , brief and argument for the applicants. St.Lauis [1915] 2 86 p. fold. tables, 8° B. Before the Public service comm^ission of Missouri. Application for increases in passenger, baggage and freight rates. Contains results of valuations of folio vdng railroads in Missouri: Missouri, Kansas & Texas', Kansas City Southerly; St.Louis & San Francisco; Chicago, Rock Island & Pacific; Missouri Pacific; St.Louis, Iron Mountain & Southern; Chic ago .Milwaukee & St. Paul; St.Louis Southwestern. I'issouri. Public service commission. ...In the matter of the application of the Atchison, Topeka 8: Santa Fe railway company [and others] .. .f or increases in passenger, baggage and freight rates... Opinion and order [1915] 19 7 p. 8® B, Cases Nos. 492 to 505, Valuation of the carriers, p,33, Bledsoe, S . T. ■ Brief before the Ra il road commis s ion of California on behalf of the Atchison, Topeka & Santa Fe railway.. .in the matter of the valuations of the property of the Central Pacific railway company, Mojave to Ov/enyo, California, 142,68 miles. Ripley, Edward Pay son. Why railroads need higher rates.,. Verbatim testimony given to Inter- state commerce commission, Chicago, Aug ,29 & 30,1910, in support of proposed advance in rates between Chicag8 and Rocky Mountains,, . n.p», [1910] 144 p. 4° ASCE,B,CornU,KansHS,UGal. Value of the Atchison, Topeka & Santa Fe R3'',, p, 88-90, m RR-Valuat ion-116 ", C ompan ies-c on t.) A tlanta . B i rminp; ham &. Atlantic Railway C oTi.pany . U. S , Interstate commerce commission. Report on the reproduction cost new and reproduction less depreciation of the Atlanta, Birmingham S: Atlantic railroad company and lessee corporations, viz., Georgia terminal company, Alabama terminal rail- road company. Engineering. Philadelphia, Presidents' conference com- mittee [1916] 45 p. 8° B,LC,PCV. Durham, E. M., jr. Comments on the general features embodied in the report of the repro- duction cost new of the Atlanta, Birmingham & Atlantic railroad company ... Philadelp lia, Presidents' conference committee [l916]' 45 p. 8** 3,LC,PCV, U. S, Interstate commerce commission. Explanatory text and summary statement of the land report of the Atlan- ta, Birmingham & Atlantic railroad company, Georgia termanal company and the Alabama terminal railroad com.pany. Land. Philadelphia, Presi- dents' conference committee [l916j 11 p. 8® B,LC,PCV. U. S, Interstate c-trmmerce coram^ission. Atlanta, Birmingham & Atlantic rai Iroad company and its related com- panies. Accounting. Philadelphia, Presidents' coioference committee [1916] 68 p. incl. tables. S^ B,LC,PGV. Presidents* conference comm.ittee. Southern group. Engineering comm.ittee. Atlanta, Birmingham & Atlantic railroad com.pany. Federal inventory and cost of reproduction; also additional notes on the federal inven- tory .and cost of reproduction, Norfolk southern railroad. Philadel- phia, Presidents' conference com.mittee [l916] 31 p. maps. 8° B,LC,PCV, Brantley, William Gordon. Condition per cent. Criticism of Engineering board's circular no. 226 with respect to depreciation and depreciation on the A tlanta ,Birmingham i & Atlantic railroad. Philadelphia, Presidents' conference committee [1916] 46 p. 8° B,LC,PCV. Beaumont and Great Northern Ra ilroad . Valuation of the railways of Texas c, Tab Is- valuation of the Beaumont & great northern railroad. (Engineering-contracting,v.33 : 370; Apr, 20, 1910; ASGE. Bellingham Bay _& British Co lumb ia Rai Iroad Comi-pany . Washington. Railroad com.missiono Findings of fact applicable to the Bellingham Bay &. British Colum.bi a railroad company. In its Second and Third annual reports, 19r"' & 1908. B ,FJL, H, HU, I CC, UP,UW,IndSL, JC,LC,NY,PCV,UC,UI. Bo ston _& Ma ine Ra ilroad Company , ihepherd, Frank C, Federal valuation of the Boston & Maine railroad. (Boston society of civil engineers' j oumal, v, 2 : 291-326 ; Oct. 1915) ASCE, Abstracts: Engineering rec ord , v.72 : 538-41 ;0ct,30 , 1915. ASCE, LC, NY, Railway revi ev/, v.57 :665-67 ;Nov.20, 1915 • c Cal ifom ia Western. Railr o ad and Navieation Company, California. Railro ad conimis si on. r.T;f^r...i« In the matter ^ ascertaining the vpJue of the property of California western railroad and navigation company; case no. 167, decided Uec.cii, 1913* Decision no, 1185. In its. Decisions, V. 3: 1127-40; 1913. ASCE. Central of Georgia Ka i Iwa y Compan y.. Weakley, Samuel D, -,-•«•? .,. Central of Georgia railway company vs. Railroad commission ot Alabama, et aK, before the Hon , William S . Thorington, ^P^^^^^i?! master. Argumen t. . ,of counsel fo r defendants, rilontgomery Ll^l^J 291 p. 8<^ B. In U.S. Circuit court, Mid ile dist.of Ala., in equity. Original cost of construction of im^pr ovemen ts • Cost of reproduction of the road. Report of the sp ec ial mas te r. [L'.on tgomery 1912J 6^b p. Valuation of the company's property. Central Pacifi c Railway Company . How, Jared, , -, j. • ^^ r>f -rr^nr- An argument on certain principles involved in tne valuation ^^ P^op erties of railuay companies. In the maj^ter of the valuation of the property of the Central Paci fi c ry .co . .Mojave to Owenyo,bal. Gee also '. Atchison, Topeka & Santa Fe Ry«Co. S.T.Bledsoe. California. Railroad commission. „ « ^ n Po^^fi.- r-Piil' In the matter of the valuation cf the property of ^®^^^f V 'da ^nd way company, between Mo j ave , . ,,ard Owenyo.., ^!,°"^®^7'^t^^!^c tois California railway company) Decision no. 2961. Deciaed Dec, 8, 1915. '41 p, B. Chicago & No rthweste rn R ailwa y. Ccmpanx, > Chicago, Bur'lin g::con & Quincy Ra Jlr. P i^^- LopP^^V* U. S. Interstate ccmmerce commission. o r^ • o,r -r^^il. Sheridan chamber of commerce vs. Chicago, Burlington & Qumcy raiA.r road co.et al. Decided Oct. 6, 1913. 28 I. C.C. 250-54 . Valuation made in 1912 of the Chicago & Northwestern west of the Missouri River, p. 25 6. Chicago, Burlington & Quincy railroad to \^lue its P^^^®!"'^'^* ox (Railway and engineering review, v. 53: 601-02; Jun.29,iyi ; Chicago , Milwaukee & St. Paul Railwa^L £oMi^^nv-- See: Ate hison ,~T^i^krT Santa Fe. Statement, brief & argument, 191b. Chicago . Rock Island and Pacific Rai2-:I'„ax Cmn^anv- The Case of the Chicago, Rock Island and Pacific railway ^^^f^* ,^^^^^ in Atchison, Topeka & Santa Fe ry.co. Statement, brief & argument, [1915] p. 216-23. 'B. (see above) Melcher, Frank C. Rock Island road worth |404, 000, 000. (New York Evening globe, Sept. 1,1910) B, Railroad gazette [Editorial] ,,^ [state of Iowa versus Rock Island re Value J •T vr;n % w -t PT}„VqT ua+ir-^-nP: C omr anies-cont.) Chi c ago , S t « Paul , lUnneapnlis &_ Omaha Ra i 1 ^^ay Corapany^ Commercial value of railroad operating property per mile operated, by systems, and also within the various states, 1912. Chart of the Chicago, St.Paul, Minneapolis 6z Omaha ry.co, Dec. 10, 1912, B. See also : Bases of valuation. Taxation, T.A.Pollsys. Cine innati . Ham i 1 to n ^ Dayton Railway Comio any . Iiar...tmation desired fir federal valuation. Apr. 1,1915. B. Broadside. Cleveland , Cincinnati.Chicago ^ St . Louis Rai Iway Comioany . Valuation methods on the Big: Four (Railway age gazeSte, v.59 : 701-02j Oct.15,1915) Cornvallis &. Eastern Rai Iroad Company . Oregon, Railroad Commission, ,,.In the matter of the Cornvallis & eastern railroad company... Report on Original cos t of construction, additions and betterments, estimated cost of reproduction, new and less depreciation, as of June 30,1912. [SaloTi, 1912] 8 p. 8° B. Duluth &_ Iron Range Rai Iroad Company , See : Great Northern Railway Company. U.S.I.C.C, In the matter of rates, practices ., e tc, , g ov erning transportation of iron ore, 33 I.C.C,541. Duluthf Missabe ^ Northern Ra i Iway Company , See :Great Northeni Railway Company, U.S.I.C.C. In the matter of rates, practices, etc., governing transportation of iron ore. 33 I.C.C.541, Erie Railroad Company . Balch, George. Thacher. A general classification of railway realties, rights and plant, de- signed to facilitate the work of taking an accurate inventory of such property. Applied to the property of the Erie railroad company. New York, Lange, Little "ilgus, William J* Appraisal of Lohigh Valley railroad. Abstract of comprehensive report (Engineering record, v. 69: 552-56; May 16,1914) Editorial, p. 577. ASCE,B,LC,NY,NYPS,PCV, Reprinted separately, 22 p. 8° ASCE,B,LC. 15-342 Rules for evaluating a railroad property. Compiled from directions issued by William J.Wilgus for the guida.nce of his staff in the appraisal of the Lehigh Valley* (Engineering record, v. 69: 613-17; May 30,1914) LC,Ny,NYPS. Included in the above separate reprint. ■Lehigh Valley is appraised at v^300, 000, 000 by outside experts. (Wall street journal, Dec .12, 1912, p. 1, col. 2) B,LC,NY. Lehigh Valley railroad. [Valuation just completed] (Annalist, V.4: 190; Aug. 17, 1914) B,LC,NY,PCV. Lehigh Valley's valuation and how it worked in court. (Wall street journal, May 2,19 13, p. 2, col. 4) 3,LC,NY. [Result of the Physical valuation of the Lehigh Valley] (Railway age gazet te, v .53 : 1151; Dec. 13, 1912) Valuation to cost roads $12 5,000,000. Cost Lehigh ValOley §126, 000 to obtain estimate... (Journal of commerce, Apr. 24, 1914, p. 9, col. 7) B, LC,NY,PCy. Value Lehigh Valley railroad at $324, 473 , 300. Road's engineers complete first test of physical worth. (Journal of commerce, Aug. 17, 1914, p. 3, col, 2) B,LC,NY. Louisville &_ Nashvi lie Ra ilroad ComT-any . Louisville and Nashville railroad company vs. Railroad commission of Alabama, Supplemental bill. "Values", p. 51-55. B. 1913 Supplemental bill in equity. B. 1913 "Value of property", "Reproduction value", "Depreciation", p. 7-23. Michigan Central Rail road Comipany « Adams, Henry Carter. [Testimony on methods of valuation and valuation of Michigan central] In. U.S .Supreme court. Transcript of record. . .Oct .term , 1905 , no. 397. The .Michigan central railroad c cmpany, appellant , vs. Perry F, Powers, auditor general of the state of Michigan. Appeal from the circuit court for the western district of Michigan. Filed Sept, 6, 1905* [862] p. 8° See pages 494-551. B. Mill Valley & Mt . Tamalpa is Scenic Ra i Iwa y . California. Railroad commission. In re the Mill Valley & Mt, Tamalpais scenic railway. Decision no. 2180, case no, 176, Feb. 27, 1915. (Publi c utilities reports, annotated, 1915B: 43-55) ASCE,B ,DCPU,LC,NY. Valuation of the company's property. I V 'Wr w m RR-Valua tlomlSl; Company 93- cont,) Minneapolis . St . Paul ^ Sault Ste > Marie Rai Iway Company . Vi4 scons in. Railroad commission. In re investigation on motion of the commission of passenger rates charged by the Minneapolis, St. Paul & Sault S te . Marie railway com- pany; submitted Apr. 9, 1907, decided Jun. 1,1907. iil its. Opinions and decis ions , v.l: 543, 581; 1908. ASCE,B,PCV,UCal, Contains brief reference to valuation of this road. UNeb. M i 3 s ur i . Kansas ^ Texas Railway Company . Missouri, Kansas and Texas railway company. Evidence as to the character, location and values of the properties,., within and assigned to the state of Missouri, offered in support of its application for an increase in rates... In. Atchison, Topeka & Santa Fe ry.co. Statement, brief & argument, ,. 1915, p. 178-203. B (see above) Missouri Pac if ic Ra i 1 way Company . Missouri Pacific railway company. Abstract of testimorry with respect to valuation of property of the Missouri Pacific and St, Louis, Iron Mountain & southern railway com- panies in Missouri. Iri^ Atchison, Topeka & Santa Fe ry.co. Statement, brief & argument... 1915. p. 224-29. B (see above) Valuation committees for Missouri Pacific system. (Railway age gazette , v .55 : 879; Nov,7,1913) Mississippi River &. Bonne Terre Railv/ay Company . Missouri. Public service commission. Appraisal of Mississippi River & Bonne Terre railway. [l916] 2 vols, f° MoPSComm. typewritten. vol.1: Main line; vol.2: Branch line. Missouri Southern Railroad Company . Missouri. Public service commission. ...In the matter of the application of the Missouri southern railroad company for the establishment of just and reasonable freight and passenger rates.,. And in the matter of the valuation of the Missouri southern railroad company. Decided Nov.10,1915, 75 p. Q° B. Reprinted in Public utilities reports, annotated, 1916C: 607-88, b,dcpu,icc,lc,"ny. Nevada County Narrow Gauge Rai Iroad Company . [California, Railroad commission. • ..Value of the property of the Nevada county narrov/ gauge railroad company. Case no. 178, Decided Mar. 30, 1914. Decision no. 1384, In its Decisions ,v.4: 551-64, ASCE,B,LC, New Yo rk Central Rai Iroad C om pa ny . C-ittredge, George W. Information desired for federal valuation. New York central lines, n«p.,[l914] broadside, (Railway engin eering , v.29 : 481-82; Dec. 1914) ASCE,B. B has separate als 0. « "W 9 ^fr RP-Valu«iii6ri*l^^ i Cnr+iioav^ias-'contp) •"•■Cl V Jl. r'arxx ord x^>a 11 road Corripany , j Massachusetts^ Commission on assets and liab ilities* o f New York, JJev^ Haven and Hartford railroad company. Report, Feb, 15 , 1911, Boston, ''^" Wright & Potter, 1911, 581 p. 8° 12-33447 ASCE,B,FJL, JC,LC,NYPS,PCV,Y. Reports of George F.Swain, Stone & Webster, and Arthur H.Weed. George F, Swain's report abstracted in Engineering record, v,65i 174-78; Feb. 17, 1912, under title "Principles goveming a railroad appraisal of an unusual nature." Comments: Wall street journal, Feb. 17, 1911^ B,LC,NY. Engineering and contract ing,v .37:220 ;Feb ,21, 1912. ASCE,PCV. Railwa37 age gazette, v. 50 :461- 62 jMar*!©, 1911* U. S. Congress. House, House resolution 753, Dec, 16, 1912. Resolution directing the Secretary of commerce and labor to furnish the House an estimate of the actual value of the New York, New Haven d: Hartford railroad and its connections and property, to furnish basis for the acquirement of said railroad. Introduced by Hon. Victor L, Berger, B,LC, I Cost of valuation to the NewYoric, New Haven & Hartford railroad, (Railway review, v, 57: 90; Jul, 17, 1915) New Haven valuation as found in Massachusetts, (Wall street journal, Nov. 18, 1914, p. 5, col. l) B,LC,NY,PCV. I Placing a value on New Haven system... Cost v/ill be grdat. In Naw York, Nev/ Haven & Hartford railroad. Information for the press, Jul. 7, 1915. B. Abstract in Railway revi ew, v. 57 :90-91 ; Jul, 17, 1915, Physical valuation of the New Haven to cost $500,000, (Wall street journal, Jul. 12, 1915, p.8,col.5) B,LC,NY Railroad age gaze'tte [Editorial] Railroad revaluation - with 'an example, (Railroad age ga^zette , v,45: 1081-82; Oct, 9, 1906) Revaluation of the New York, New Haven & Hartford railroad. Railway age [Editorial] Depreciation funds of the New York, New Haven & Hartford railroad, (Rai Iway age,v.43 : 133; Feb. 1,1907) tussell, A. F, ■ [Address before the New Haven railroad club, on valuation of the New Hdven road, Apr, 20, 1915] 33 leaves, typewritten, B, Taluing the New Haven as reported in Massachusetts. Lively discussions at hearings over concisions of the experts -and engineers, (Wall street journal, Jan, 20, 1914, p. 7, col. 3) B,LC,NY,PCV, «= ^ RR-Valuatxo n-12 3 J Companies-con t,) N rf Ik Southern Ra ilroad Company . U» S. Interstate commerce commission. Report on Norfolk southern railroad and leased lines: Atlantic & North Carolina railroad, Carthage & Pinehurst railroad, as of June 30,1914. Engineering. Philadelph ia< Presidents^ conference committee [l916] 38 p^ fold.map. 8« B,PCV,LC. U, S, Interstate commerce commission. Explanatory text and summary statement of the land report for the Norfolk southern, Atlantic & Carolina and Carthage &- Pinehurst rail- road companies. Land* Philadelphia^ Presidents' conference committee, [1916] 10 p. 8° B,LC,PCV. I^'icholson, F. L. Norfolk southern railroad, Atlantic & North Carolina railroad, Carthage & Pinehurst railroad. Comments on the federal valuation reports* Engineering and land divisions. Philadelphia, Presidents' conference committee [1916] 33 p. 8^ B,LC,PdV^ Presidents' conference committee. Southern group. Engineering committee, Atlanta, Birmingham & Atlantic railroad company* Also additional notes on the federal inventorj^ and cost of reproduction, Norfolk southern railroad, ?■ Philadelphia, Presidents' conference committee, [1916] 31 p.- incl.maps. 8° B,LC,PCV, N r t he rn Pacif ic Ra ilwav Company. Itemized cost of the Northern Pacific railway system as estimated by its Chief engineer. (Engineering-contracting, v. 29: 226; Apr. 15, 1908) ASCE,PCV. Estimates given in the Spokane rate case. Original cost and cost of reproduction of the Northern Pacific railway (l645 miles) in the state of Washington. (Engineeri ng-contracting,v .33: 44; Jan .12, 1910) ASCE,PCV. Data as to the cost given by Halbert P.Gillette, before the Railroad commission. Reprinted in Gillette: Handbook of cost data, 1910,. p. 1319 See also : Spokane rate case. Oregon Railroad and Navigati on Company . Oregon-Wash ington Ra ilroad and Navig ation Company . U. S, Interstate commerce comimission. Portland chamber of commerce v, Oregon railroad and navigation company et al. No. 2537. Decided Jun.7,1910. 19 I.C.C. 265-84, Valuation of the com.pany's property, p. 280, See also : Railway age gazette, v. 45 : 1357; Nov. 13, 1908. 'regon. Railroad commission In the matter of Oregon- Was hington railroad & navigation company. ,, Report on original cost of construction additions and betterments, estimated cost of reproduction, new and less depreciation, rail lines in Oregon, as of Jun.30,1912. [Salem, 1913] 31 p. 8'^ B. m ;■,; Pennsylvan ia Rail road Company . Fixes va.luation of Pennsy in Ohio at ^206 , 815 , 'BIO » (Cleveland plain dealer, Jul»8,1915, p. 13, col. l) LC,PCV, Government values the Pennsy holdings, (Wilmington [Del.] evening journal, Dec. 3, 1914, p. 5, col. l) LC,PCV. Preston, C. A» FedJeral valuation on the Pennsylvania railroad lines east. (Mutual magaz ine, V.2: Jul. 19 16: 5-10) B, Valuation committees for the Pennsylvania, (Railway age gazette, v. 55 : 27; Jul. 4, 1913) Pere Marquette Rai Iroad Company > Cooley) Mortimer E. Appraisal of the Pere Marquette lines in Michigan, Abstract of a report to the Railroad commiss ion ,,, .based on a careful field inventory, (Railway age gazette, v. 58 : 376-77; Feb, 26, 1915) Abstract in Engineering record, v .71 :200-O2 ;Feb ,13 , 1915 , ASCE,B,LC,PCV, Editorial, p, 190, See also : Railway review, v,56: 68-69; Jan.2,1915, Engineering recor Pere Marquette servi ce , Ja n,1916: 2, B, Cramton, Louis C, Appraisal and investigation of the Pere Ma^rquette by the Interstate commerce commission. Remarks,, •in the House, ,. .Ap r. 27, 1914, [Wash- ington, 1914] 8 p. S° B, A15-1721 Investigation to include a physical valuation. Phi ladelphia &_ Reading Rai Iw^av Company , Hansel, Charles, Philadelphia & Reading railway company, t^formation desired for the federal valuation.., [Philadelphia, Nov. 1914] broadside. B<. Printed in Pilot, v, 15: 332-33; Nov. 1914, B.PCV, Sacramento Valley & Eastern Railway Co rap any , California. Railroad commission. In the matter of ascertaining the value of the p roperty, , .of the Sacr3Tiento Valley and eastern railway company. Case no, 187, decision mo. 978, decided Se ,:t ,30 , 1913 . In its Dec i si ons . v,3: 644-57; 1913. ASCE. S_t, Louis &_ San Francisco Ra 11 ro ad Company , Abstract of evidence as to value [of St, Louis & San Francisco] In, Atchison, Topeka & Santa Fe ry.co. Statement, brief & argument.., 1915, p, 230-33, B (see above) St , Louis , Iro n Mountain &_ S o ut. he m Ra i Iroad Company , See : Atchison, Topeka & Santa Fe ry,co. Statement, brief & argument, , ,1915, S t . Louis S ou thwes tern Rai Iv/ay Company , See.:Atchi3 on, Topeka t Santa Fe ry.co. S ta tement, , . ,1915. p, 213- 15, m w a lu at i on- 12 ; C oinpar i es- c o nt , , San Diego &, Ar i zona Railway Company ^ California* Railroad comraiss ion* • ••Value of the San Diego and Arizo la railv/ay company* Case no,188» Decided Apr»4,1914, Decision no,1406. In its Decisions . v,4: 661-85. ASCE,B* San Franc is co~ Oak land Tenn inal Railv.-avs • California, Railroad commission. In re San Francisco-Oakland terminal railways* Decision no,2412; case no,321* May 24,1915, (Public utilities reports, annotated, 1915D: 4-99) ASCE,DCPU,LC . Valuation of the company's property, San Pedro . Los Angeles &. Salt Lake Rai Ir oad Company ,. U« S « Interstate commerce commission. Division of valuation. San Pedro, Los Angeles & Salt Lake rail read. Explanatory text accom- panying the engineering report, giving the cost of reproduction new and cost of r^ reduction less depreciation as of Jun.30,1914. Engi- neering, Philadelphia, Presidents* conference committee [l916] 30 p,. 8° B,LC,PCV, Tilton, E. G, The federal valuation of the S, P,, L, A, & T . L, A description of the organization employed and the methods follonved in collecting the required data, (Railway age gazette, v, 57: 195- 97 j Jul,31,1914) Santa Mari a Valley Rail road Company .. California. Railroad commission. ♦ ..Value of the Santa Maria Valley railroad, Dase no. 327, Decided Jun.29,1914, Decision no, 1619, In its Decis ions .V.4: 13:20-27, ASCE,B. S ie^g^ra Ra ilwav Company . California, Railroad commission. In the matter of ascertaining ihe value of the property of Sierra railv/ay company of California within the State of California, Case no, 193, Decision no. 1170, decided Dec. 27, 1913. In its Decisions .v. 3 : 1187-98; 1913. ASCE, South &_ North Alabama Ra i 1 ro ad Company , South and North Alabama railroad company vs. Railroad commission of Alabama, Brief of counsel for complainant on application for temporary in3unc- tion [for maintenance of existing passenger rates during trial] Henry L. Stone [and others] 1913. 197 p. 4° B, Value of the property, p,8-13, Sup pi em en tall- bill of complaint. [l913] 431 p. 4° B,. Assessed values of rai Iroa d property, p. 153-59. Sou th San Franc is co Bel t Ra i 1 way . California, Railroad commission. Value of South San Francisco Belt railway. C-ase no, 194, Decided June 22,1914, Decision 1603, In its Decisions .v.4: 1281-89. B. n w KR-Val-aatlon-126; Compan ie s-cont,) Southern Pacif ic Company ^ Holbrjsok, E, Explanation of methods used in arriving at the invested cost and cost ■ to reproduce the physical property of the Union Pacific system and Southern Pacific company in the United States as of June 30, 1910, •» Also valuation as a going concern, May 15,1913. 97 p. 8** PCV. Southern Pacific bases high rates on high valuation. Railroad's engineer values San Pedro right of way 1^21,000 an acre. (Los Angeles Examiner, Jul,21,191l) B, Stockton Teiminal 16^ Eastern Railroad C.omr.anv ,- California^ Railroad commission. • ••Value of Stockton terminal and eastern railroad company. Case no. 206. Decision no. 618. Apr.30,1913. 18 p.- 8® ASCE,3. Abstract in Public service regulati on , v.2 :359 ; Jul»1913 , ASCE,B,LC,NY. Sugar Pine Ra ilwa v Com-panv . California. Railroad com^mission. In re Sugar Pine railway company. Case no. 207, decision 2047, •Jan. 2, 1915. (Public utilities reports, annotated, 1915A: 728-40) ASCE,B,DCPU,LC. Valuation proceedings, Texas M i d la nd Ra ilroad Company . U. S. Interstate commerce commission. Division of valuation, ...Report of the cost of rep rodxiction neiv and cost of reproduction less depreciation of the Texas Midland railroad. Engineering^ Philadelphia, Presidents* conference committee [1916] 24 p. Q° B,LC,PCV. Presidents* Conference commiittee. Memorandum for conference with the Division of valuation on reparrt of cost of reproduction new and cost of reproduction less depreciation of the Texas Midland railroad. Land. Philadelphia, Presidents* conference committee [l916] 17 p. 4° E,LC,PCV. Presidents* conference committee. Western group engineering committee. A memorandum of the consideration of the engineer's report, Texas Midland railroad... May 26,1916. Philadelphia, Presidents* conference committee [l916] ^ 34 p. incl.map^ 8° B,LC,PCV. U. S. Interstate commerce commission Division of valuation. Statement compiled from report of 1 rTid section upon the laiids of the Texas Midland railroad. Land. Philadelphia, Presidents* conference committee [l916] 3 p. 8° B,LC,PCV. U, S, Interstate commerce commission. Texas Midland railroad* Accounting. Philadelphia, Presidents* con- ference committee [l915] 12 p. fold. tab. 4° B,LC,PCV. r* m RR." Valuation- 127 ; Compan ies-co nt,) Tidewater Southern Ra ilway ConiT^anv . California, Railroad commission, ..»In the matter of saceriain ing the value of the property of the Tidewater southern railv>^ay company in the state of California* Case no. 584, Decided Mar.3,19]6. Decision no, 3138., 13 p, 8*^ B. Also in Official public service reports , v. 13:748-63 'jApr.lS, 1916. B,DCPU,ICC,.LC,Ny. Tonoipah & Tidewater Rai Ir oad Co mpany , California. Railroad conimissiona In the matter of ascertaining the valu3 of the property of the Tonopah and Tidewater railroad company within the state of California, Case no, 210, decision no, 836, decided Jul, 29, 1913, ■ in its Dec is ions, V. 3 : 205-31; 1913, ASCE. Uyiion Pac if ic Ra ilroad Com.-pany , B./Iorgan, Richard Price, jr. Report on the Union Pacific railway and its branches; the Central branch of the Union Pacific railroad; the Sioux City and Pacific railroad; also on auxiliary and leased lines,,,. Oct, 15, 1887, In U.S.Paci fi c railway commission^, Testimony, Wash ington, 1887 , vol.8: 4435-4507, B,LC. 6-45508- ? Gives a valuation of the physical property, Holbrook, E, Explanation of methods used in arriving at the invested cost and cost to reproduce the physical property of the Union Pacific system and Southern Pacific company in the United States, as of June 30,1910,,. Also valuation as a going concern. May 15,1913, 97 p , 8° PCV. Lovett, Robert S, ' Harriman lines valuation, and Lovett's comment. Both Union and Southern Pacific have maintained valuation departments for several years. Reconstruction valuation not warranted, (Wall street journal, May 30,1911) B ,LC,NY. Valuation work on the Karriman lines. First exhaustive attempt of kind, (Railway record, v,4: Aug. 17, 1912: l) 3,I3C. Centura County Railway C omp any . California, Railroad commission. Value of Ventura county railway company. Case no,148. Decided Apr, 4, 1914, Decision no, 1400. iil lis. Dec is ions ,v, 4: 635-45, ASCE, B, PCV, Abstract in Public service regulation , v. 3 : 317; Jun,1914, B,LC, White Pass &, Yukon Ra i Iwa y Company . Canada, Board of railroad cojumiis s ioners* Dawson board of trade vs. White Pass and Yukon railway company, (l3 Canadian railwa^r cases, 527-57) ICC. Also in Western law reporter, v. 21:7-18 ;May 15,1912, B, [Report of George Alphonzo Mountain on physical valuation of the road, in connection with +hi3 casej 4 typewritten leaves, B, > m m 1 INDEX TO PjiRStyAL NAMES -n Ab3ndroth,H,G, 38 Achatz.R.V. 37 Acworth,W:M, 1 Adams ,B, 35 Adams, H:C. 25,36,39,59, 91,103,120 Adams, T»S, ; 20 Adamson,W:C, 59 Aitchi3on,C,B. 74 Aldrich,C:H. 34 Allen, L.J. 115 Allison, J. E. 49 Alvord,J,W. 1,41,49 Ander3on,B.M, 47 Anderson, G:W. 29 A two od, J ,H, 2 Bailly,E.C. 2 Baker, J:E. 2,44 Baker, J.N. 16 Baker, N.D, 2 Balch,G:T. 118 Baldwin, H.d'F. 40 Baldwin, W,W. 20,21 Ballard, F.W. 29 Barker, F.E, 48 Barker, H, 50 Bat.es,0, 2 Bauer, J: 16,27,41,50 Baxter [Judge] 10 Beale.J.H. 2 Bede.G. 60 Berais,E:W. 27,44,107,108 Berger,V.L. 122 Berglund,A« 111 Eett.raan,A. 27,40 Bledsoe, S.T, 2,115 Boggs,L.S, 54 Bortin,H, 2 Eo3ley,W;B. 50 Bowers ,E, J » 60 Bowman, H,L, 99 Erantley.W.G. 116 Breed, G.C, 20 E rinckley ,G .S. 2 Brinkley,M.H. 37 Eri3tow,J*L, 70 Brown, N.J, 44 Lrown,T:H, 21 Browne, E.F, 12 Bryan, W:H, 41 Bryant, H.H, 99 Bui lard, F.W. 48 Buel,A,W. 60 Bunn,G:W. 33 Eurch,E:P. 36 Burgess, G:H. 60 Burns, C.S. 3,7,50 Butler,?, 3,33,60,78 Byllesby.K.M. 3 Call,W. 61 Calvert, J. F« 54 Chamberlain, L. 31 Clark, E.E. 16,61 Clarke, H.T. 34 Clemens , J .C, 61 Clode.W.B. 20 dough, W.P. 33 Cochrane ,C :H: 36 Cokeley,W.A. 44 Cole, A.M. 6i Commons, J:R. 3 Conant,C:A. 61 Cooley.M.E. 38,103,124 Corthell,E.L. 109 Cotton, J. P. 3 Coverdale,W.H. 109 Cramton,L.C. 124 Crandon,F.P. 21 Crosby, O.T. 3,25 Cullop,W:A, 62 Curti33,W,B, 50 Cutler, A. S. 104 Darbishire, J.E: 50 Davis, J. S. 50 Delano, F. A, 54,62 Dodd,A,F. 55 Donecker ,H.C. 4 Doty,E:W. 44 Dougherty, F.W. 34 Dudley, A. S» 21 Duff,R.C. 109 Dunn, H. A, 55 Dunn,S.O. 4,17 DuPont,A.B. 29 Durham, E.M. 116 Eaton, J. S. 31,55,62 Edgerton, A.J. 4 Edgerton,H,H.4,62,96 Elliott, H. 63 Elmquist,C:E. 72,73 Erickson,H, 4,5,42,51, 112 Esch,J:J* 5,64 Eshleman, J;tU 25,28, 44,64 Evans, J«D. 5 Fairchild,H.A. 64 Fenwick,C:G. 5 Fink,H: 5,10,64 Finley,W:W. 17 Fish,S. 10,17 Fisher, F. 65 Fletcher,B, 44 Floy,H: 5,17,40 Fort,J:F. 107 Foster, G:W. 65 Foster, H^A. 5 Fowle,F.F. 42 Fox, A.M. 42 French, H.F. 29 Fritch,L.C. 65 Fuller, H.B. 65 Gaines, M.W. 37,55,65 Gallatin, A. R, 45 Gerber,C,H. 105 Gillett,F,H. 65 Gillette, H. P. 6,25,42, 45,51,96,111,119,123 Glaesar,M.G. 37 G e tz , J ,H4 51 Goodrich, E. P. 25 Graves, A. C. 66 Gray,E, 66 Gray,H:L. 55 Gray,J:H. 6,23 Gray, J.J, 6 Grover,M.D. 119 Gruhl,E, 55 Grun3ky,C.E. 50,51 Guernsey, N.T. 6 Hadley,A.T, 25 Hadley/H.S. 25,34 Hagenah,W:J. 42 Haines, H:S. 6 Hale,R.S. 55 Haney,L.H: 51,110 Hansel, Cr 6,20,99,107, 124 Hanson ,B. 6 Harlan, J •S. 89 Harmon, J. 34 Harriman,G:W.R. 66 Hayes, H.V. 6,7,28,45 Hedrick,W.O, 103 Heilraan,R.E. 7 Hei33,A.E, 7,66 Helm,A,E. 45,70 Henders on, J»H, 34 Hen3haw,G:A. 34,66,73 Hine3,E:W. 7 Hine3,W.D, 17,23 Holbrook,E. 127 Holden,H. 33 Holliday,A.R. 36 r'y V). 11 Horton,W.S, 119 How, J. 33,117 Hoxie ,G :L» 51,66 Hudson,C.W, 67 Hughes, C:E, 34,35 Huime,T:W, 67,78,79,96 Humphreys , A .C . 51,56,67 Hurd,E.C. 38,105 Hurd.R.M. 45 Ireton,R.E. 68 Jackman.W: J. 17,25 Jackson, C«D, 68 James C:C. 17,36,68 James, E.W. 7 Jamieson, W.D, 89 Jenkin3,J,B» 52 : Jerrard,L,P, 45 Johnson, E,R. 7,28 John3on,J:M* 7 \ Johnson, L.E, 18 I Johnson, R.C, 34 i Jonah, F.G. 7,10 \ Jurgensen ,D,F, 18,29,36, I 69,96,104 [ Kerr,W:D. 7 [: Ketchum,N.S, 20 \ Kier3ted,W, 7 ! Kit+redge,G:W. 121 Klotz,R,E, 96 KnoT+,S.R. 10 KnowleSjM, 29,42 LaFollette ,R.W. 70,71 Lardner,H:A. 8 Laughlin, J»L» 8 Lavi3,F. 71,109 ''Lawrence, J :C« 111 Leach, A. B, 71 Leake, P. D. 56 Lee^I.L, 8 Lenroot, I ,L, 89 Lev/is ,D.N, 34 Lewis, H.T. 112 Lovett.R.S, 16,23,127 McCarty,R.J. 52,71 McCornack,W.E» 8 MacDonald,J. 71 McFall,R.J. 8 McGinty,G:B» 89 Mack,E.S. 113 McKenzie.J.N. 71 Mr.T.ain.C.A. 40 ,iv';ci'uer3 on, L.G, 8 Madden, M.B. 71,89 Mahl,W: 56 Maltbie,M.R. 8,47,72 Marshall, J: 34 Martin, G.G. 34 Mather, R. 72 Mayer, J. 9 Melcher,F.C. 117 Merritt.A.M, 3 Meyer, B.H. 9,13,26, 32,113 Meyers, W.J. 31,56 Miller, D, 9,100 Mitchell, W;D. 33 Molitor,F.A. 9 Moore',DeW.V, 72 Morawetz,V. 18 Morgan, D.C. 104,113 Morgan, R. P. 127 Morrow, J .B, 72 Morse, F.T. 96 Mountain, G:A. 127 Muller, J.P, 72,115 Nash,L.R. 52 Nau,C:H, 107 Needham,C:W. 13,40 Nelson, J.P. 73 Nev;comb,H.T* 9,10,20, 23,74 Newlands,F.G, 74 Nicholson, F.L. 123 Northrop ,C,B. 10 Norton,W:H. 40 Noye3,W.C.. 18 0*3rien,T:D, Oglesby ,H .R» 01mst3ad,M,E« 32,45 34 74 Otis,C:E. 33,104 Peffer,W.A. 74 Pence, W:D, 113 Phillip er,M,G. 75 Player, G:P. 52 Plehn,C.C. 21 Polakov,WJ.U 36 Polleys,T:A. 21 Polio ck,W.W, 45 Pomeroy,L,C, 10 Poraeroy,L.R, 26,52 Pomeroy,L,S. 100 Potts, C:S, 110 Powell, E.E, 36 ^} Prouty,G:A. 73.80,81, 82,89 Prouty,W, 47 Rand,E,C.M. 89 Randall, J. B, 86 Rankin,G:A, 11 Raymond, W:G. 11,52 Reed,E,W, 30,46 Reynolds, J. E. 11 Rice,G, 87 Richardson, W: 87 Richey.A.S. 11 Rif enberick,R-B. 37,52 Rigg3,H:E. 11,39 Riggs,R.E,T. 11 Ripley, E;P, 10,110,115 Ripley, W:Z. 11,19,23, 26,87 Robinson, H.P. 104 Robinson, J. T. 87 Roemer,J'H, 113 Russell, A.F. 122 Sakolski ,A.M. 11,46 Salier3,E.A, 53,57 Sanborn, F.H. 33 Saunders ,H.L. 97 Savaga,M, 39 Schnacke,F.D. 19 Schreiber,M. 11 Seay,G:J» 12 Shaad,G:S, 39 Shepherd, F,C. 87,116 Shotwell.TtC. 87 Sinsheimer,P.A. 12 Skinner, E,B, 113 Snyder, C. 31 Somer3,W.A» 46 Staples, C.F. 31,46 S teams, F.P. 53 Stephens, H.M. 35 Stevens, F,IV. 46 Stillwell.A.E. 88 Stockwell,H.G. 57 Storey, D.D, 12 Strickler.T.J. 102 Sturgis,C,L. 57 S wa i n , G : F , 122 Swayze ,r. .J. 19 Taft,W :H, 88 Ta rb e t ,W 'l. 21 Tassin ,J. .s. 26 Taylor ,w. .D, 12,21, 113 109, Tq T £5 "h O r".r A- K- 73 1 RP-rft''lJn•^^^■^tIrc^PX-S;' ^V Tjioin.A.P, 88 Thompson, A, I, 32 Thompson, R, A, 109,110 Thompson, S. 12,23,32, 100,103 Thorington,W:S. 117 Thorne.C. 26,34,43,48, 88 Tilton.E.G. 126 Tingley.R.H, 12,38 Tremain,H:E. 19 Trumbull, F, 23 Urban, W,M, 13 Valentine, At^L. 81 Van Auken,C,L,. 38 Vir+ue,G,0, 104 Vrooman,C:S. 13 Walters, J, T, 21 Warren.B, 24 Washburn,W.D^ 16 Weakley, S^D. 117 Webb,W..L. 13 Weber, A»F. 53 Weeks, K.E. 58 Welliver.J^C, 94,95 Wells,W.M, 47,101 Wendt.E.F,. 95 Wherry,W:M, 40 Whitney, C:A» 13 Whitrid3e,F.W, 13 Whitten,R»H, 14,16,28, Wilcox, D.F, Wilgu3,H.L. Wilgus,W:J: Williams, W:D. 107 14,40 41 95,120 34,110 Williams, W:H: 14,16,24, 95 Wilmot.H.W^ 58 Witt,C,C, 26,38,102, 109 Wood,R.C. 14 Woodlock,T:F» 28,30,95 Worthington,W.A. 58 Wright, C,C, 25,31 Wright, J.B. 95 Wyman,B, 2,95 Wymond,M, 15 Yates, R. 37 Young, A, A* 53 '/■fe-*-^ V YE 14522