Some information as to details of costs may not be out of place. All employees were paid a salary and required to provide their own subsistence. Salaries ranged from $250 to $500 per month for experienced men, from $125 to $250 for men with only a few years of experience, and from $75 to $125 for assistants and clerks.
All traveling expenses (except hotel and subsistence) were paid, the State issuing mileage books to all employees, and receiving a complete check on the movements of every man through the mileage bureau. The telegraph and long-distance telephone were used almost exclusively in communication between the office and the men in the field, all bills being paid by the State. All expenses of inspection by hand-car, velocipede-car, etc., were paid by the State, except as the roadmasters made trips with the inspectors.
The unvarying policy of the appraiser was to reimburse the companies for all extra expenses incurred on account of the work, and to accept no transportation or favors from any company.
TABLE 7.—Grand Summary of Railroad Appraisal of 1900 as to Seventy-eight Incorporated Railroads.
Physical Appraisal.
| Item No. | Subject. | Cost of reproduction. | Present value. | |
|---|---|---|---|---|
| 1 | Engineering, 4% on items 2 to 25, inclusive, and on item 33 | $5,386,772 | $5,386,772 | |
| 2 | Right of way and station grounds | 27,745,313 | 27,745,313 | |
| 3 | Real estate | 863,337 | 863,337 | |
| 4 | Grading | 21,699,995 | 21,693,024 | |
| 5 | Tunnels | 1,148,070 | 1,093,445 | |
| 6 | Bridges, trestles, and culverts | 8,027,119 | 6,337,819 | |
| 7 | Ties (cross- and switch-ties) | 11,139,924 | 6,148,748 | |
| 8 | Rails | 28,703,012 | 21,865,994 | |
| 9 | Track fastenings | 3,845,030 | 2,987,982 | |
| 10 | Frogs, switches, and crossings | 1,469,781 | 1,040,120 | |
| 11 | Ballast | 3,723,558 | 3,723,558 | |
| 12 | Track laying and surfacing | 6,555,638 | 6,400,972 | |
| 13 | Fencing | 2,763,595 | 1,627,790 | |
| 14 | Crossings, cattle guards, and signs | 607,542 | 428,474 | |
| 15 | Interlocking and signal apparatus | 501,883 | 448,686 | |
| 16 | Telegraph (30) telephones | 258,985 | 134,797 | |
| 17 | Station buildings and fixtures | 4,108,736 | 3,111,103 | |
| 18 | Shops, round-houses, and turn-tables | 2,157,228 | 1,467,569 | |
| 19 | Shop machinery and tools | 1,107,910 | 882,634 | |
| 20 | Water stations | 725,670 | 522,135 | |
| 21 | Fuel stations | 303,289 | 201,461 | |
| 22 | Grain elevators | 1,336,794 | 1,609,043 | |
| 23 | Warehouses | 258,646 | 183,910 | |
| 24 | Docks and wharfs | 5,531,919 | 3,831,934 | |
| 25 | Miscellaneous structures | 1,234,345 | 856,253 | |
| 26 | Locomotives | 9,021,517 | 5,092,053 | |
| 27 | Passenger equipment | 3,197,473 | 2,277,271 | |
| 28 | Freight equipment | 19,734,240 | 13,690,587 | |
| 29 | Miscellaneous equipment | 702,940 | 423,689 | |
| 31 | Ferries and steamships | 1,725,000 | 1,095,500 | |
| 32 | Electric plants | 93,061 | 89,898 | |
| 33 | Terminals. Included in Items 1 to 32 | |||
| 34 | Legal expenses, 0.5% on items 2 to 25, inclusive, and on item 33 | 673,349 | 673,349 | |
| 35 | Interest, 3% on items 1 to 34, inclusive | 5,290,549 | 5,290,549 | |
| 36 | Miscellaneous expenses | Organization, 1.5% on items 1 to 34, inclusive | 2,645,277 | 2,645,277 |
| Contingencies, 10% on items 1 to 34, inclusive | 18,428,759 | 15,127,110 | ||
| Total Cost of Construction and Equipment. | $202,716,262 | $166,398,156 | ||
| 37 | Stores and supplies | 1,474,829 | 1,474,829 | |
| Average per main-line mile | 28,263 | 23,495 | ||
| " " total-track mile | 18,627 | 15,290 | ||
| Total Value of Non-Physical Element (H. C. Adams) | 35,814,043 | |||
The Result of the Michigan Work.—Any undertaking must be judged by its results. The Attorney-General's report for 1906, on pages [21] and [23], states:
"These cases are among the most important in the history of the State. They constitute the last step in subjecting railroad property in Michigan to taxation on the same basis and at the same rate as other property is taxed, and secure practical uniformity and equality of taxation between railroad and other property.
"As a result of these cases the various railroad corporations paid in taxes $4,787,478.15, and as penalty thereon $1,158,321.18, a total amount of $5,945,799.43 for the years 1902, 1903 and 1904. The 1905 tax being paid soon after the decision of the Supreme Court, nothing was paid under the former law (specific tax on earnings) and, of course, there was no penalty on the 1905 taxes as they were paid before May 1, 1906."
In short, the roads are paying to the State of Michigan an average of $1,595,826.05 more per year than they paid under the old law, and to date the State has received about $10,750,000 more from taxes than it would have received under the old specific tax law.