The Toledo Urban and Interurban right of way, in Lucas County, Ohio, was bought by the writer in 1901 at an average net price of $329.21 per acre. The average assessed valuation is $55 per acre. The going value of farm lands will range from $100 to $225; probably a fair average is $135 per acre. The prices paid by Michigan railroads are fully sustained by these personal experiences.

The figures in Table 4 show that the actual average price paid for new right of way is greater than the average of the 1900 appraisal, after the 125% and fixed charges are added, by from 230 to 726 per cent.

The argument that a change of line costs more than a new line is not sustained by Table 4. In Jackson County, the Michigan Central Railroad changed its line at an average cost of $165.67 per acre. The Jackson and Battle Creek, a new line, parallel with and adjoining the Michigan Central, paid $239.53; the Jackson and Suburban, a new electric line, paid $293.34, and the "Ypsi-Ann" Electric paid $393.74. All the new lines in Monroe County are higher than any changes of line in similar country. The Ann Arbor change in Washtenaw County, located by the writer, is at one point 3 miles from the old right of way, and only at the two ends of the 7-mile line does it run on farms owned by parties crossed by the old road; therefore, to all intents and purposes, it is a new line.

The naked land values used in 1900, being clearly too low, were of no use and were dropped. The so-called market price of right of way as given in 1900 was misleading.

TABLE 4.—Comparison of Country Land Values.

The actual purchases are averaged from recent transfers, and represent consideration paid to land owners, but not the cost of acquiring.

The 1900 appraisal averages show all country land after fixed charges and percentages were added, per rule of 1900.

County.Railroad.1900 Appraisal, average per acre.Railroad.Actual transfer, average per acre.
JacksonMichigan Central. Air Line$71.36Michigan Central Air Line. New Line$165.67
Michigan Central.88.47Jackson and Battle Creek. Average entire county239.53
Michigan Central. Waste land5.00Jackson and Battle Creek. Wasteland65.79
Michigan Central. First-class farm93.30Jackson and Battle Creek. First-class farm298.51
Jackson, Lansing and Saginaw. Average country values75.72Jackson and Suburban.293.34
Detroit, Ypsilanti and Ann Arbor393.74
MonroeFlint and Pere Marquette.93.30Flint and Pere Marquette. Monroe to Toledo215.21
Michigan Central.93.30Toledo and Monroe. Electric461.13
Lake Shore and Michigan Southern.93.30Detroit and Toledo Shore Line. (Duffy)214.38
Detroit and Toledo Shore Line. (Burt)262.49
KalamazooMichigan Central.89.41Michigan Central. Kalamazoo to Mattawan236.22
Van BurenMichigan Central.66.54Michigan Central. Kalamazoo to Mattawan196.00
CassMichigan Central.84.97Michigan Central. Cut-off near Pokagon260.61
Michigan Central. Wasteland10.00Michigan Central. Waste on cut-off60.00
GeneseeGrand Trunk Western.98.10Grand Trunk Western. Improved line337.56
GeneseePere Marquette.80.81Flint and Pere Marquette. Change of line234.00
MontcalmPere Marquette.29.00Pere Marquette-Greenville-Stanton.135.81
CalhounGrand Trunk Western.61.44Grand Trunk Western. Change of line west of Battle Creek491.13
CalhounMichigan Central.74.38Jackson and Battle Creek. Electric218.74
TuscoiaMichigan Central.60.75Michigan Central. Caro-Owendale73.04
St. ClairPere Marquette.43.18Rapid. Anchorville-Marine City287.05
WashtenawAnn Arbor.38.60Ann Arbor. Change of line near Ann Arbor285.50
IoniaPere Marquette.77.50Pere Marquette. Lowell-Belding112.30
ManisteeAnn Arbor.25.40Ann Arbor. Change line near Harlan47.33
OsceolaPere Marquette.40.03Pere Marquette. Change line near Evart57.93

Having shown that there is an increase in cost of railroad over farm land, the question arises: Is it legitimate? If it is a proper item of cost, has it a place in the present value column?

In building a new railroad, engineers prepare their estimates of cost, including grading, rail and fastenings, ties, bridges, and, among other items, right of way. Their clients provide funds to build the line, and furnish, among other items, cash for the right of way. The right-of-way account in no wise differs from that of any other item of physical cost. The right of way, with all its hold-ups, items for damages, court costs, legal expenses, bills for personal services and expenses in securing it, abstracts and recording of deeds, is just as much an element of physical cost as the rails. The cost of acquiring the right of way is as proper an element as charges for inspecting the rails, freight charges on them, the loading and unloading, or any other charges that enter into the cost of rails delivered to the track-laying contractor.