Minnesota Railroad Appraisal 
 
 June 30, 1907 
 
 REPORT OF 
 
 DWIGHT C. MORGAN, Engineer 
 
 TO THE 
 
 Railroad and Warehouse 
 Commission 
 
 OF THE 
 
 I 
 
 State of Minnesota 
 
3g^ ,fr 
 
 Minnesota Railroad and Warehouse 
 Commission 
 
 Office of Engineer for Valuation of Railways 
 
 St. Paul, Minn., December i, 1908. 
 
 Hon. Ira B. Mills , Chairman ; Hon. Charles F. Staples, Hon. Wil- 
 liam E. Young, Railroad and Warehouse Commission of the 
 
 State of Minnesota. 
 
 Gentlemen : In presenting my report upon the cost of repro- 
 duction and the present value of the physical properties of the rail- 
 roads of Minnesota, I thank your Commission for its uniform court- 
 esy and support, which has been made manifest to me at all times 
 during the period of its preparation. 
 
 FOREWORD 
 
 The stimulating effect of a conviction, that a valuation of the 
 
 O 0 
 
 * physical properties' of railways is practicable, is on the other hand not 
 without the deterring influences which an opposing belief exerts. The 
 ^work itself must in each case be left to answer that question, not in an 
 
 > academic sense alone, but upon broader ground, that the promotion 
 f of a better understanding and of the equities involved in unsettled 
 0 problems may not be halted under the influences of either aversion 
 H or trepidation. 
 
 Some of the circumstances attaching to this work at the be- 
 ginning and others which have arisen during its progress, are of 
 
 > such a nature as have led me to a more argumentative discussion of 
 v the subject than would perhaps seem justifiable were it possible to 
 
 have proceeded under the guidance of either firmly established pre- 
 , cedents, or under the directing influences of such decisions of the 
 £ courts as would have definitely interpreted the principles upon which 
 ^ such an inquiry shall best be founded and which it may reasonably 
 be assumed are not the same for all purposes in which the valuation 
 of railway property may be found serviceable. 
 
 Since the inauguration of this inquiry, litigation has been com- 
 
 3 
 
menced and is now pending in the Federal Court in respect of the 
 reasonableness of certain rates prescribed by the Legislature and by 
 your Commission, which in the process of adjudication is not unlike- 
 ly to lead to a review of the theories and principles upon which the 
 reproduction cost and present value of the railways of Minnesota is 
 presented. 
 
 Intelligent men differ in their views as to the literal interpreta- 
 tion of “cost of reproduction, ” of the proper treatment to be accord- 
 ed the unearned increment in the value of lands for right of way, 
 yards and terminals and also many other questions of importance 
 arise which for various reasons of a legal character have very prop- 
 erly led to the amplification of the data that the Commission might 
 be in the possession of such facts, as both it and Counsel deem most 
 expedient for the best interests of the State. 
 
 In order that the task undertaken by me might be accomplished 
 at all, it became necessary to adopt a fixed hypothesis upon which to 
 proceed, but in broadening the field for the greatest practical employ- 
 ment of the data now at command, it cannot be asserted that, by 
 considerations of public utility, modifications according to circum- 
 stances which may appear, will not in the final determination enable 
 a more just and equitable application to be made of it than would 
 otherwise be possible. This is most likely to prove true in the event 
 that certain elements, proper to be considered, are either obscure or 
 unavailable ; a condition very probable to be met with from a great 
 variety of causes, some of which have been suggested in this report. 
 Under instructions from your Commission, I have therefore pre- 
 pared two sets of estimates for each of the railway properties, which 
 are designated Estimate “A” and Estimate “B” ; the tables of com- 
 parisons properly belonging to each estimate are correspondingly 
 designated. 
 
 Estimates “A” and “B” are alike in all respects, except that 
 Estimate “A” includes the multiples applied to the lands for right of 
 way, yards and terminals. Estimate “B” excludes the multiples and 
 the figures inserted are those representing the true value of lands, for 
 purposes other than railway uses, as determined from the investiga- 
 tions made and described in full in this report. This difference 
 in respect to the lands also affects all items which are measured in 
 percentages of the total. 
 
 4 
 
REPORT UPON THE COST OF REPRODUCTION AND THE PRES- 
 . ENT VALUE OF THE PHYSICAL PROPERTIES OF 
 THE RAILROADS OF MINNESOTA 
 
 In conformity with our correspondence and the resolution 
 unanimously adopted by your Board, I have the honor to submit 
 herewith my report upon the cost of reproduction and the present 
 value of the physical properties of the railways of the state of Min- 
 nesota. 
 
 The very complete understanding* the Commission already has 
 of the conduct of this inquiry would, under ordinary circumstances, 
 render it sufficient perhaps to transmit to you the results of the inves- 
 tigation without special comment, but in view of the magnitude of 
 the undertaking, the importance of the truth of the considerations 
 upon which it is founded and of the public and corporate interest 
 manifestly present respecting the preparation of data which in 
 divers ways is not unlikely to have a bearing in the determination 
 of important questions, seems to demand such explanation as is nec-. 
 essary to make clear the methods under which the inquiry has been 
 carried to a conclusion, also that reference be made to some of the 
 conditions met with which, from their nature and extent, become 
 potent influences in affecting the value of the physical properties 
 of the railways of the state. 
 
 In the preparation of such a report as you requested me to 
 make, the data are so very numerous and extensive that the system- 
 atic conduct of the work which I adopted with your approval has 
 been of the utmost importance, indeed indispensable, and it is proper 
 for me to state that the estimates as herewith submitted have been 
 prepared with a full impression of the complex character of the sub- 
 ject and of the necessity of reasonably accurate conclusions. Careful 
 consideration of the scope of the inquiry as outlined by your Com- 
 mission led me to the suggestion of a plan, the fulfillment of which 
 would in the most practical way place at the disposal of the State 
 complete engineering data of its railways in such form and in such 
 detail as it is believed will be essentially useful under all circum- 
 stances which may arise hereafter. It therefore became necessary 
 to find : 
 
 First : The cost of acquiring presently the lands and other real 
 estate owned and occupied by the railroad companies for railway 
 purposes, also the cost of reproducing new the physical elements en- 
 tering into the construction of the lines with all appurtenances ; as- 
 suming that the location, environments and conditions affecting each 
 
 5 
 
railway and governing such costs of acquirement and reproduction 
 are as they exist today. 
 
 Second : To establish the depreciation in the value of the phy- 
 sical properties due to the effect of the elements and to the wear and 
 tear by use, to be determined from an actual examination of the rail- 
 ways, thus enabling a personal knowledge of the standards of con- 
 struction and maintenance and of the conditions affecting each prop- 
 erty. 
 
 The results obtained from these methods of procedure will be 
 referred to as : 
 
 First: “Cost of Reproduction.” 
 
 * Second: “Present Value of the Physical Properties.” 
 
 It is unnecessary for me to discuss at length the reasons for the 
 adoption of the general plan by which the work has been carried 
 to a conclusion, other than to state that it has afforded probably the 
 most stable basis that can be reasonably devised for systematic and 
 thorough consideration of the problem of physical values, resembling 
 in some respects the inquiry into the value of Pacific railroads made 
 in 1887 under the direction of the United States Senate Commission, 
 and with which work I was intimately associated, and it also has 
 features of the Michigan and of the Wisconsin Railroad Appraisals 
 made for taxation purposes. 
 
 Acknowledgments are due Mr. Richard Price Morgan, C. E. 
 D. Eng., Chief Engineer of the United States Senate Commission; 
 Mr. Mortimer E. Cooley, Engineer of the Michigan Tax Commis- 
 sion; Mr. William D. Taylor, Engineer of the Wisconsin Tax Com- 
 mission, and his successor, Mr. William D. Pence, for professional 
 courtesies extended which have been helpful in respect to the work 
 in Minnesota. 
 
 Upon the adoption of the plan proposed for collating all of the 
 essential facts concerning the physical elements of the railways, the 
 manner in which the data might be obtained, became a matter of 
 much importance in respect not only as to the time required for the 
 work, but also the cost to the State. 
 
 The acquirement of all of the facts and data independently of 
 co-operation with the railway companies with a degree of accuracy 
 considered necessary to an intelligent determination of values, 
 seemed to be impracticable because of the great expense involved, 
 and furthermore, such a plan would in the end doubtless lead to a 
 duplication. of the work; the railway companies undoubtedly chal- 
 lenging all of the results of such a valuation until its accuracy and 
 reasonableness had been tested by their own investigations. There 
 
 6 
 
are other considerations of primary importance which precluded the 
 adoption of entire origination of data, among which may be men- 
 tioned the fact that, many engineering works have so completely 
 changed the topography of a locality and left so few remaining 
 evidences of the original conditions that without either personal 
 knowledge or reliably acquired data, any estimate which could pos- 
 sibly be made, independently and from observation alone, would be 
 too conjectural to be of value. 
 
 For these reasons it was thought that a better understanding of 
 the purposes of the Commission would result from a conference with 
 the representatives of the several railway companies and that at such 
 conference opportunity would be afforded the Commission to ascer- 
 tain from them to what extent they would be willing to co-operate 
 with the Commission in furnishing data, facts and general informa- 
 tion upon which to estimate the cost of reproducing their respective 
 properties. 
 
 At a meeting held in the offices of the Commission, in the State 
 Capitol, January 26, 1906, more than 95 per cent of the railroad 
 mileage of the state was represented by the general officers of the 
 railroad companies and a plan of co-operation was outlined. 
 
 The conference disclosed a willingness on the part of the rail- 
 road companies to aid the Commission and its engineer in obtaining 
 a valuation of their properties. Question was raised as to using 
 average prices for labor and materials for a five (5) year period; 
 and in deference to the wishes of the representatives of the railways 
 it was agreed that the average prices prevailing for the year 1905 
 should be employed. 
 
 A review of prices for* the five year period ending June 30, 
 1907, enables it to be reasonably assumed that the prices generally 
 prevailing for the year 1905 are in most respects as near the average 
 prices for the five year period as are practicable for the purposes of 
 this inquiry; detailed analysis of which, leads to modifications unim- 
 portant so far as affecting the. final estimates of reproduction cost. 
 
 It must be recognized, however, that the cost of labor and of 
 materials entering into the construction of railways have averaged 
 higher since 1902 than at any previous period and that no marked 
 recession in prices began until the early part of this year, consequent- 
 ly, the effect upon reproduction cost is of such importance that your 
 attention is directed to the conditions referred to, because abstract 
 comparisons of the estimated cost of reproducing the railroads of 
 Minnesota and elsewhere in other States, not unlikely to be attempt- 
 
 7 . 
 
ed, would lead to erroneous conclusions and the analogy cannot be 
 sustained in fact unless brought to a common basis. In this regard 
 an analysis of the units of cost, as well as the dissimilar character- 
 istics of railway construction, will always challenge in a greater or 
 less degree the relevancy of such comparisons as reflecting the true 
 measure of either. 
 
 Further reference to the conference and of the plan proposed 
 and adopted is made in the letter of instructions embodied in this 
 report. 
 
 On March 12, 1906, in pursuance of the understanding, had 
 with the railway companies, blank forms were sent to each company 
 upon which to schedule and appraise the cost of reproduction and the 
 present value of its physical properties. The thirty-one (31) forms 
 prepared for this purpose itemized the usual characteristics of rail- 
 way construction and were in sufficient detail to enable an identifica- 
 tion of the numerous elements essential in any intelligent considera- 
 tion of physical values. 
 
 The following letter of instructions accompanied the forms and 
 was suggestive of methods which would enable a segregation of 
 items and values and produce a uniformity in the returns, susceptible 
 of detail analysis : 
 
 “St. Paul, Minn., March 12, 1906. 
 
 “The official announcement of the Railroad and Warehouse 
 Commission of the state of Minnesota, dated January 22, 1906, and 
 addressed to the managing officers of the respective railway com- 
 panies whose lines are operated in this state, set forth briefly the 
 intent of the commission to appraise the value of railway property 
 in the state of Minnesota and invited a conference with the repre- 
 sentatives of the railway companies to discuss matters pertaining to 
 the work. 
 
 The meeting of January 26, 1906, held in the Capitol Building 
 in pursuance of this announcement and request, enabled the commis- 
 sion to present to the railway companies the general plan upon which 
 it desired to proceed, and to ask the co-operation of the companies 
 in furnishing data, estimates of cost and such other information and 
 assistance, as is deemed essential to the purposes of the commission 
 in carrying to a conclusion the investigation which has been under- 
 taken by it. 
 
 A general discussion of the plan of procedure presented to the 
 railway companies, resulted in modifying the time period proposed 
 
 8 
 
to be used in determining the average prices of labor and material 
 which form the basis upon which to estimate the cost of reproducing 
 the railways complete with all appurtenances. ,, 
 
 GENERAL PLAN FOR ESTIMATING THE VALUE OF THE PHYSI- 
 CAL PROPERTIES OF THE RAILWAYS IN 
 MINNESOTA 
 
 BASIS 
 
 “In estimating the value of the physical, real and personal prop- 
 erties of the railway companies in the state of Minnesota, an esti- 
 mate of the cost of reproducing them new is deemed essential as the 
 prime factor. 
 
 In respect to real estate and construction, this prime estimate 
 is to be made as though the existing railways were not constructed 
 and that the regions through which they now extend were occupied 
 as now, by the settlements, improvements and varied industries. 
 
 The prime estimate of the cost of the construction and of the 
 equipment of the railways new with all appurtenances, will be ob- 
 tained by an average of the prices paid for labor, material, locomo- 
 tives, cars, tools and other essential elements, for the year ending 
 December 31, 1905. 
 
 The present value of the physical properties of the railways 
 will be obtained by deducting from the cost of reproduction all 
 deteriorations by time and use, on the date corresponding to that of 
 the estimated cost of reproduction. 
 
 Forms for the details of the foregoing and any other elements 
 that may arise essential to the purposes of the commission, will be 
 prepared from time to time- and furnished to the railway companies. 
 
 In arranging forms for recording the physical elements of the 
 railways, they have been, so far as practicable, divided substantially 
 to correspond to the usual departments, as follows : 
 
 Land and Right of Way, 
 
 Engineering, 
 
 Maintenance of Way, 
 
 Bridge and Building, 
 
 Motive Power and Machinery, 
 
 Car, 
 
 Signal, 
 
 Telegraph. 
 
 9 
 
“It has been found impracticable to attempt to itemize under 
 specific headings all of the various kinds of physical property be- 
 longing to the railway companies. The detail forms, i to 28, as 
 adopted by the commission, cover the more important items. Such 
 property as is not provided for on the detail sheets may be con- 
 veniently included on the Section Appraisal Sheet, Form 50. 
 
 To facilitate the work of verification, it is desired that the 
 estimation of the various lines of railway be divided generally into 
 sections of about 100 miles each, but for branch lines, these sections 
 may be more or less than 100 miles, according to circumstances 
 which may reasonably govern as to conditions and convenience in 
 the work. 
 
 It is very important that all of the departments mentioned 
 should understand alike the subdivision of the lines into sections, 
 to the end that each set of forms may contain information pertain- 
 ing only to that particular section of the line. This is essential to 
 enable the compilations on forms 50 and 51 for each section, to be 
 uniform and readily made. 
 
 It is very desirable that the lines and properties in the cities 
 of St. Paul, Minneapolis and Duluth be treated as independent sec- 
 tions, and in arranging subdivisions of the lines it may be also found 
 desirable that other cities be shown as independent sections. 
 
 Attention is called to forms 25, 26, 27 and 28, covering motive 
 power and rolling stock. These items will be compiled irrespective 
 of the sectional divisions into which the lines may be divided, and 
 for interstate railways will be apportioned to this state on an engine 
 and car mileage basis, except where some other basis for the division 
 of these items may be found more equitable in arriving at an ac- 
 curate assignment to Minnesota. 
 
 In respect to motive power on interstate railways, it is probable 
 that the regular assignment of power to the respective operating di- 
 visions will enable convenient apportionment to be made to Minne- 
 sota, taking into actount the cost of reproducing all locomotives 
 operated within the state and adding thereto the cost of reproducing 
 all other locomotives that are operated partly within and without 
 the limits of the state, in the proportion that the mileage of such 
 engines in Minnesota bears to their total mileage on the operating- 
 division. 
 
 In determining the present value of the physical properties in 
 Minnesota, no instructions are given as to how the percentages of 
 depreciation shall be arrived at. In making the returns, however, 
 
 10 
 
it is desirable that information in respect to the methods used be 
 given in sufficient detail to enable ready and intelligent verification 
 by the engineer of the commission. 
 
 In conformity with the foregoing, I send to you under separate 
 cover a supply of blank forms for use in recording and appraising 
 the physical elements of your lines in Minnesota. If found to be 
 insufficient for the needs of your company, additional blanks will 
 be furnished on application. 
 
 It is the expressed wish of the commission that your report be 
 received as soon as practicable, and in order to facilitate my work 
 I will be very glad to receive in advance, detail sheets Nos. 16, 18, 19, 
 20 and 21 at any time feasible for you to forward them. 
 
 In your acknowledgment, will you kindly state the time, ap- 
 proximately, when I may expect to receive the report of your com- 
 pany?” 
 
 Subsequently and under date of April 25, 1906, request was 
 made upon each of the railway companies for profiles of its lines in 
 Minnesota, as follows : 
 
 “In pursuance of the method adopted January 26, 1906, at the 
 meeting of the Railroad and Warehouse Commission with the repre- 
 sentatives of the railway companies for estimating the cost of repro- 
 ducing the railways of Minnesota, and which is being carried into 
 effect, I expect soon to enter upon my work of verifying the data 
 and estimates furnished by the railway companies. 
 
 “To make this work as convenient and accurate as feasible, it is 
 essential that profiles of their lines in Minnesota be furnished by 
 each railway company, with the following data corresponding to 
 the subdivision of the lines into 100 mile sections or less,. to which 
 reference was made in my letter of March 12th: 
 
 First: Profiles showing the ground line and the original grade line; 
 the location and kind of bridge, culvert or other openings provided in the 
 roadbed; alignment notes. 
 
 Second: Where changes of grade have been made the revised grade 
 line to be shown on profile. 
 
 Third: Where changes of line have been made which cannot be con- 
 veniently shown on the profile, a separate map and profile of such new work 
 to be attached. 
 
 “It will greatly facilitate my work if this information is fur- 
 nished promptly.” 
 
 With the inauguration of the work as above outlined and pend- 
 ing the receipt of either partial or full data respecting the physical 
 properties of the railway companies, the force which could be utilized 
 to advantage was necessarily small, but was increased from time to 
 
 11 
 
time to meet the requirements of a prompt prosecution of the work. 
 
 Inquiry was immediately undertaken to ascertain prices for 
 labor and materials, and special agents were appointed to gather 
 data in respect to the value of lands adjacent to all lines of railway 
 in the state, from which to determine the cost of reproducing the 
 right of way owned and occupied by the railway companies, for rail- 
 way purposes. This work was carried forward in accordance with 
 the following general instructions : 
 
 LETTER OF INSTRUCTIONS TO SPECIAL AGENTS IN SECUR- 
 ING DATA AS TO LAND VALUES 
 
 “As an aid in determining the cost of reproducing the right 
 of way owned and occupied by the railway companies in the state 
 of Minnesota, it is desirable and becomes your duty as special agent 
 to ascertain the true or normal value of lands and real estate located 
 adjacent to the several railways in each of the counties of the state. 
 
 There are two sources of information which at this time appear 
 practical and so far as possible should be employed in your re- 
 searches. 
 
 First : You are to examine the record of transfers of property 
 subsequent to January i, 1900, in the various county seats, obtain- 
 ing therefrom all transfers within one and one-half miles on each 
 side of center line of the main track of each line of railway, travers- 
 ing the county, and in such instances as the records do not show 
 sufficient activity in the sale of property to enable intelligent and 
 fairly complete data, it is. desirable to extend the limitations of one 
 and one-half miles in order to obtain more complete information. 
 
 Second : It will be necessary to make inquiry among real 
 estate men, bankers and business men, as to the value of the lands, 
 to enable, as far as practical, confirmation of the data obtained from 
 the county records. Each record of transfer must show book and 
 page, town, range and section, acres involved, date of transfer and 
 the consideration. Omit all transfers of property which the records 
 show to have been made for either a nominal consideration or which 
 represent undivided interests, sheriff’s sales or foreclosures. 
 
 Give the names and addresses of parties consulted, together 
 with the expressed views of each as to land values. 
 
 In examining the records you will doubtless find transfers of 
 land to railway companies. These should be carefully noted and 
 indexed separately in your record book, omitting all transfers to rail- 
 way companies which are for nominal consideration or which repre- 
 sent easements. 
 
 12 
 
Careful and complete notes must be kept of all information ob- 
 tained and nothing left undone which is essential and necessary to 
 ascertain the true value of lands adjacent to the respective lines of 
 railway. When the work for a county is completed, forward the 
 record book to this office together with a copy of the latest, county 
 map available. 
 
 Your movements will be directed from this office in such a way 
 as is deemed most expeditious in accomplishing the results sought 
 and you are urged to make progress as rapidly as is consistent with 
 accuracy and thoroughness.” 
 
 The work undertaken by the special agents in this field of the 
 inquiry continued without interruption. Many special investigations 
 and inquiries have been necessary to definitely establish a basis for 
 determining the cost of reproducing the lands owned and used by the 
 railway companies for right of way and terminals. Probably no feat- 
 ure of the valuation required more thorough or painstaking research 
 and care. While there are other items connected with the work 
 upon which there may be room for a conscientious difference of 
 opinion, they are not so important in affecting results as are the 
 values attaching to the lands. 
 
 In reaching a determination of the true value of lands adjacent 
 to the railways from which to consider the cost of reproducing the 
 right of way there has been taken into consideration more than 55,- 
 000 bona fide sales of property, representing more than 1,300,000 
 acres of land and involving considerations approximating $100,000,- 
 000 which, supplemented with the opinions of disinterested parties 
 and with personal observations along each line of railway in the 
 State, formed the basis for establishing the true value of lands abut- 
 ting the right of way of the railway companies. 
 
 RIGHT OF WAY VALUES 
 
 For ordinary purposes, the true value of land can be ascer- 
 tained with a degree of accuracy which in general ought to enable 
 the avoidance of any very wide differences of opinion regarding it, 
 but the acquirement of lands for railway purposes presents condi- 
 tions much more difficult to determine. 
 
 The purchase of lands for a railroad right of way require the 
 consideration of two elements : first, the fair value of the land taken, 
 and second, the damages to the residue in consequence of a part of 
 the tract having been taken for railroad purposes. 
 
 The element of damages is dependent upon a variety of condi- 
 
 13 
 
tions, several of which may be mentioned as : the location and direc- 
 tion of the proposed railroad with respect to the boundaries of the 
 property ; the inconveniences and dangers likely to be suffered and 
 attributable to the construction and operation of the line, such as 
 the separation of the owner’s house from his barn, or of his barn 
 from his well. The conditions arising and connected with the pur- 
 chase of right of way are diversified according to individual circum- 
 stances and in no small degree is the cost of the land to the railway 
 company affected by the manner of its acquirement, i. e. — by agree- 
 ment and purchase or by condemnation proceedings; the latter pro- 
 cess results in awards often equal to and sometimes in excess of the 
 consideration originally demanded. 
 
 The influence of public sentiment for or against the construc- 
 tion of a line of railway is a most potent factor in respect to cost. 
 
 In varying degrees, these and other considerations make the 
 lands purchased for a railroad right of way, usually more costly 
 than the true or normal value of lands for other purposes. 
 
 The variety of conditions and circumstances which attach to 
 each individual purchase of right of way, if considered separately, 
 could but lead to a maze of uncertainty because the actual cost of 
 the individual parcels acquired, ranges between a nominal amount 
 and more than ten times the true value of adjacent lands. 
 
 From the facts which have been gathered in respect to land 
 values and right of way costs, it appeared practicable to establish 
 a general rule applicable to the problem of right of way values as a 
 whole. There are, however, individual examples which owing to 
 eligibility and peculiar adaptation of certain lands to the purposes of 
 transportation, are extremely difficult to determine purely by rule 
 with a degree of accuracy, perhaps entirely convincing. 
 
 It is, therefore, proper to state that in all of the work relating 
 to the value of lands and to the appraisal in its entirety, the applica- 
 tion of rules for the determination of reproduction costs have not 
 been adhered to so rigidly as to preclude the rejection of results 
 which it could be seen were plainly and palpably inconsistent and at 
 variance with either professional intelligence or common sense. 
 Every means which seemed to furnish reliable information have 
 been availed of, and bona fide sales of lands to railway companies 
 covering the more recently constructed lines consisting of more than 
 7,000 acres located in different parts of the state for which more 
 than $4,200,000 was expended in its acquirement, has been employed 
 
 14 
 
\ 
 
 \ 
 
 \ 
 
 it\ determining the relation between the average normal value of 
 lands and their average actual cost to the railway companies. 
 
 Extensive data of experiences in other States were also ob- 
 tained, which are not only corroborative of the results of this in- 
 quiry, but in general sustain the application as related to the rail- 
 ways of the State of Minnesota. 
 
 Careful and full consideration of all information made available 
 for establishing the value of the right of way owned and used by 
 the railway companies for railway purposes, led to the conclusion 
 that in the state at large exclusive of the three terminals of St. Paul, 
 Minneapolis and* Duluth, a multiple of three (3) applied to the true 
 value or normal value of lands, as obtained from the transfers, would 
 in general satisfy the conditions. The details of this investigation 
 are made a part of this report, Appendix “C,” and your attention is 
 especially called to the data in respect to the acquirement of the 
 right of way of the Illinois Central, between Lyle and Glenville, in 
 the counties of Mower and Freeborn, in which the purchases of right 
 of way by agreement- with the owners of the land and that obtained 
 by condemnation proceedings are shown separately. The figures 
 are of interest in connection with this subject, and show that, of 35 
 per cent of the right of way acquired by condemnation proceedings, 
 the company paid about 4^ times the average true value of the 
 lands, and of the 65 per cent purchased by agreement the price paid 
 was but 1.7 times the average true value of the lands. 
 
 These figures cannot be taken abstractly as representing the re- 
 lation existing between the two methods by which right of way is 
 acquired, because, the measure of damages may be large or small 
 according to circumstances not unlikely to very materially alter the 
 ratios ; however, from the facts gathered in this and other instances 
 it may be accepted as a general rule that where right of wav is ob- 
 tained by condemnation, the price paid per acre is usually more than 
 that of lands purchased by agreement. 
 
 TERMINAL VALUES 
 
 The basis for the determination of the value of lands in St. 
 Paul, Minneapolis and Duluth was the “sales method” familiar to 
 all those who have investigated the subject of taxation and real 
 estate values. The process by which the sales method is applied, re- 
 quires no lengthy description. Each sale is accompanied by two 
 values, — the selling prices and the assessed value from which the 
 ratio of true to assessed value is obtained. The problem of the 
 
 15 
 
value of real estate in these cities was worked out on the general 
 formula, that : 
 
 “As the assessed value of lands sold, is to the consideration 
 paid, so is the assessed value of .the real estate for the entire assess- 
 ment district to the full value thereof.” 
 
 For more particular and detailed information as to the “sales 
 method,” reference is made to the addresses of Mr. T. A. Polleys, 
 Tax Commissioner of the Chicago, St. Paul, Minneapolis & Omaha 
 Railway, and Dr. Thos. S. Adams, Professor of Economics, Uni- 
 versity of Wisconsin, in the proceedings of the Minnesota Academy 
 of Social Sciences, Vol. I, 1907. 
 
 During the past six years the general transactions in real estate 
 in St. Paul, Minneapolis and Duluth have been extensive and during 
 the same period the purchase of terminal property by railway com- 
 panies in these cities aggregate more than 320 acres, costing the 
 companies nearly three million dollars. 
 
 How much the railway companies paid for these properties in 
 excess of their normal value, was determined from the relation their 
 assessed value and sale price bore to the assessed value and sale price 
 of all other lands transferred in the respective cities, that were not 
 acquired for railway purposes. Investigations made by a special 
 tax committee of the Council of the city of St. Paul and submitted 
 to that body under date of February 5, 1907, showed that property 
 in the city of St. Paul was on an average assessed at about 60 per 
 cent of its selling price. The subject of the inquiry made by this 
 commits e was subsequently more elaborately investigated by the 
 State Tax Commission, not only with respect to the city of St. Paul 
 but also for the cities of Minneapolis and Duluth, covering in all 
 more than 25,000 sales of property. 
 
 In each city the ratio of assessed value to true value was there- 
 fore made available from reliable sources and was used as one of 
 Ihe bases for establishing the cost of reproducing the terminal prop- 
 erties of the railway companies. 
 
 The following example will illustrate the practical workings 
 of the principle upon which terminal property values were estab- 
 lished : 
 
 An important line owning terminals in the city of St. Paul re- 
 cently purchased 44.67 acres of land within the city for $54,047.75 ; 
 this same tract was at the time of purchase assessed at $18,135.00, 
 which from the records of upwards of 10,000 sales is normally 60 
 per cent of its true value, therefore, its probable sale price, under 
 
 16 
 
normal conditions, and for purposes other than railroad use, would 
 have been approximately $30,225. Its acquirement by the railway 
 company was approximately $23,822.75 in excess of its true value 
 Alien considered in the light of the relation which assessed value 
 bears to sale price for the great bulk of property which is transferred 
 from one individual to another, in which the prices paid may be re- 
 garded as unaffected by -abnormal conditions or by such terms of 
 necessity, as enable a deviation from the ordinary rules governing 
 the buyer and the seller in real estate transactions. That only cer- 
 tain property is available for railway uses is manifest; it is often 
 fixed by topographical environments or by its particular eligibility 
 for present needs or future requirements. Choice is therefore not 
 optional with the railroad company in the same sense that it is 
 optional with the individual. 
 
 The artifices resorted to by railway companies in their efforts 
 to purchase property at normal prices are not enduring, and once 
 it becomes known, the prices advance sometimes with remarkable 
 increases and it was found from more than 200 sales of city property 
 to railway companies, that a wide range existed between the normal 
 value and the sale price of the individual purchases made. As might 
 be anticipated, city property subdivided into small tracts enabled or 
 justified the purchase of entire parcels in place of part thereof, ma- 
 # terially modifying the element of damages, which made itself man- 
 ifest to so marked a degree in the acquirement of right of way in the 
 rural districts of the state, and in the cities as well as the rural dis- 
 tricts, no individual purchase of property could be taken as a criter- 
 ion, but all of the railway purchases made during the past five years 
 were taken into consideration in establishing the average ratio or 
 multiple for each city. 
 
 During the period referred to, the railway companies paid for 
 the property acquired by them, over and above its normal value, an 
 amount sufficient to justify the use of the following multiples: St. 
 Paul, one and three-fourths (ijd); Minneapolis, one and three- 
 fifths (1 3-5), and Duluth, one and one-fourth (ij 4 )> which when 
 applied to the normal value of the lands as established from con- 
 tiguous and surrounding property, formed the basis for measuring 
 the cost of reproducing the existing terminals of the railway com- 
 panies. 
 
 In the development of these factors, it was fortunately true that 
 the data available included the cost of the newly acquired terminals 
 
 17 
 
of three railway companies ; two entering the city of St. Paul and 
 one entering the city of Duluth. 
 
 Having obtained the data in respect to the relation between 
 the assessed value and the true value of property in these cities and 
 having also from the records established the ratio between the true 
 value and what the railway companies actually paid over and above 
 true value for property acquired by them, it became a matter of cal- 
 culation to allot to the existing terminals such values as the applica- 
 tion of the general principle warranted. 
 
 Under the Minnesota gross earnings tax, which exempts an 
 ad valorem tax on property used for railway purposes, it was found 
 from our inquiries that the tax records on that class of property 
 were not made with such care or posted in such a way as to warrant 
 its use as a basis, particularly as much of the terminal property to 
 be valued had long been owned and utilized for transportation pur- 
 poses. For this reason it became necessary to measure the cost of 
 reproduction from the average value of contiguous and surrounding 
 property, not including the improvements thereon but applying the 
 multiples to the true value of the naked lands. 
 
 It cannot be assumed that in a work of such magnitude, it is 
 possible or practical to go into the ultra refinements of the question 
 of land values which it is believed would not materially alter the 
 results. I desire, however, to point out at this time the desirability 
 and importance of selecting a method for estimating right of way 
 values that removes to a large extent the element of personal opin- 
 ion. While the process employed in the determination of right of 
 way values in the Minnesota appraisal may not be regarded as per- 
 fect, yet it possesses the merit of continuity in the relations of value 
 through the successive steps to the final results. 
 
 It may be asserted in substance that the “sales method” does not 
 represent real value. I cannot presume to try to settle a question so 
 replete with human mystery ; it is sufficient answer here that if it 
 does not represent real value, then the multiples used for the de- 
 termination of right of way values must be correspondingly modi- 
 fied so that in the end the same result for right of way values, as 
 well as for terminal values, ought to obtain. 
 
 To elaborate somewhat on the estimates of values made by ex- 
 perts and appraisers of lands based purely upon opinion which long 
 residence, intimate knowledge and familiarity with real estate trans- 
 actions claim to enable, I know of no better illustration of the con- 
 fusion which such estimates insure than is set forth in the appraisal 
 
 18 
 
of the terminal properties of the Great Northern Railway in the 
 Steenerson Rate Case, which was carried through the Supreme 
 Court of this State some years ago. 
 
 Two sets of appraisers made estimates of the value of the term- 
 inal lands of the Great Northern Company in St. Paul and Minne- 
 apolis. One of the appraisals was made by experts employed by the 
 railroad company and the other was made by experts employed by 
 the State. The same method, that of opinion, was made use of by 
 each of the appraisers, with the result that in St. Paul the estimates 
 of value were 272 per cent apart and in Minneapolis 182 per cent 
 apart. Considering that the value of the terminal lands ran into mil- 
 lions of dollars, it becomes apparent that with no foundation other 
 than that of individual opinion, so widely at variance one with the 
 other, there must necessarily be more or less embarrassment in 
 reaching a conclusion as to which estimate was reflective of values in 
 the sense of substantial truth. 
 
 The true value and the right of way value of lands returned 
 in the reports of the railroad companies for the present appraisal of 
 their properties is based largely upon opinion. In the cities of St. 
 Paul, Minneapolis and Duluth, commissioners were selected by the 
 railroad companies to return jointly for the several companies their 
 estimates of the value of the terminal lands. In personnel, these 
 commissioners were composed of men of high standing in the real 
 estate business and substantial citizens in their respective communi- 
 ties, therefore, the defense of the results of my own inquiries which 
 vary widely from the estimates of these gentlemen, is upon the 
 methods employed and not the men. 
 
 If the problem in hand contemplated the actual taking over 
 of these properties, there might possibly be no alternative but to 
 adhere to the principle that value depends upon its power to satisfy 
 human want, in which event no economic principle can prevail that 
 is apart from man’s estimate of the want satisfying power. We are 
 not, however, confronted by the conditions which such a procedure 
 would impose, but it is sought to determine what it would cost to 
 reproduce these terminal properties in the possession of its present 
 owners as measured by the value of contiguous and surrounding 
 property, primarily without reference to present use, its indispens- 
 ability for the purposes of transportation, or to strategy of location 
 which, when pre-supposed, must tend to confuse the judgment as be- 
 tween reproduction cost as land and what its value may be regarded 
 because it is utilized for a particular purpose. 
 
 19 
 
Cost of reproduction and value as a utility, have no necessary of 
 iog'ical relation and the fact that the terminal lands or the properties 
 in part or in whole are not actually to be reproduced, or the fact 
 that it might not be possible at all to reproduce them or their equiv- 
 alents, probably renders their present possession invaluable not only 
 to the owners but to the communities dependent upon the facilities 
 afforded for industrial activity and commercial supremacy. It is 
 not clear, however, that these elements, which can very conveniently 
 be made the basis for extremely high figures of value, should either 
 merit support or find justification ill an estimate purporting to rep- 
 resent reproduction cost. 
 
 As a further evidence of the inequalities which spring from in- 
 dividual opinion of the value of lands for railway purposes, com- 
 parisons in the reports of the railroad companies in this appraisal 
 do not antagonize the facts referred to in the Steenerson case. The 
 inconsistencies are not infrequent; sometimes the values are not high 
 enough, more often they are too high. One or two examples here, 
 will be sufficient to indicate clearly the extremes to which differences 
 exist and serve to show the confusion which would result to anyone 
 called upon to analyze these opinions and reach a conclusion satis- 
 fying to the premises upon which it is believed a valuation of rail- 
 ways should be founded. . 
 
 The station of Fridley, in Anoka county, situated on the North- 
 ern Pacific and Great Northern Railroads, about io miles north of 
 Minneapolis, is not incorporated, it has no business houses and is 
 distinctly an agricultural district. The right of way of the Northern 
 Pacific and Great Northern Companies adjoin and are parallel; the 
 main tracks are about 16 feet apart and a small shed used jointly as 
 a depot serves the patrons of the roads. 
 
 In estimating the cost of reproducing its right of way within 
 the station limits, the Northern Pacific Company made no distinc- 
 tion as between the value of its right of way in the immediate vicin- 
 ity of Fridley and that situated within several miles north and south 
 of tlv5 station, because no local conditions prevailed which justified 
 a right of way value higher than that applicable to occupancy 
 through the agricultural region adjoining. • 
 
 The Great Northern Company in the preparation of its esti- 
 mate, entertained a different opinion as to the value attaching to its 
 right of wa) at Fridley, and for a class of property which the North- 
 ern Pacific Company estimated the cost of reproduction at six hun- 
 
 20 , 
 
dred dollars ($600) per acre the Great Northern Company esti- 
 mated at three thousand dollars ($3,000) per acre. 
 
 In the cities where the value of terminal property is the work 
 of the special commission appointed by the railroad companies to 
 which reference has been made, I desire to call your attention to the 
 facts and to the value placed on the terminal property of the Chi- 
 cago-Rock Island & Pacific Railway Company in the city of St. 
 Paul. 
 
 In acquiring the necessary property for its entrance into St. 
 Paul in 1 90 1 -2, the Burlington, Cedar Rapids & Northern Railway 
 Company, now the Chicago, Rock Island & Pacific Railway Com- 
 pany, purchased a total of 45.55 acres for $137,298.55. 
 
 The estimated cost of reproducing this property today as de- 
 termined from the sales method using the established multiple for 
 St. Paul of one and three-fourths (1%) is $255,198.97. The com- 
 missioners appointed by the railway companies placed a value on 
 this same property amounting to $978,262.69. 
 
 It is not deemed necessary or expedient at this time to discuss 
 the testimony of the commissioners who made this valuation which 
 was subsequently given before the Master of the Federal Court in 
 the case of David C. Shepard vs. Northern Pacific Railway Com- 
 pany et al. It is perhaps sufficient to state here that the amount de- 
 termined upon, under my direction, as representing reproduction 
 cost, did not, from the character of the testimony offered, seem to 
 require reconsideration with a view to increasing or in any wise 
 modifying the figures arrived at from our own inquiries. 
 
 Were it not for the fact that the methods employed under my 
 direction and those made use of by the railway companies in the 
 determination of right of way and terminal values are distinctively 
 different and lead to results widely apart, it would not be necessary 
 to enter upon its discussion in such detail, but having given it much 
 consideration I am not disinclined to set forth and support the prin- 
 ciples upon which it is founded, because I believe their application 
 is reflective of truths in a more demonstrable way and with more 
 apparent justification of confidence, than any other which can be 
 devised for the solution of so difficult a problem as that of right of 
 way and terminal values. 
 
 It was not to be expected that the results of the work under- 
 taken under my direction would correspond in all respects with the 
 estimates returned by the railway companies, and it is not within my 
 province at this time to discuss the reasons, impugn the motives, or 
 
 21 
 
question the influences, which in some instances disclose remarkable 
 differences as between the estimates of the railway companies them- 
 selves and which it is difficult to reconcile by comparison, either from 
 research or from a personal knowledge of the conditions affecting 
 each. 
 
 The estimates prepared under my direction and the returns 
 made by the railway companies, in some instances approximate very 
 closely and in other instances disclose very wide variations in the 
 comparative estimates of cost, and by far the largest single factor 
 responsible for this difference relates to the lands for right of way 
 and terminals. 
 
 The detail maps of the cities of St. Paul, Minneapolis and Du- 
 luth showing the railway terminals and the subdivisions of property 
 used in the estimation of terminal values, together with compiled 
 data relating thereto, also the especially prepared maps of the 
 counties of the state showing the transfers of property adjacent to 
 each line of railway, are made a part of this report as appendices 
 “E,” “F,” “G” and “H ” 
 
 EXAMINATION OF PHYSICAL PROPERTIES 
 
 Arrangements having been perfected with the railway com- 
 panies to provide a special train consisting of an engine and business 
 car, for which service the State paid the actual running cost, in 
 wages of employes, fuel and supplies, the detailed inspection of the 
 physical properties was begun in the early part of May, 1907, and 
 continued almost without interruption until the middle of December, 
 enabling the completion of this feature of the work, excepting the 
 range roads which were examined in the early part of 1908. Ac- 
 companied by two assistant engineers, to whom certain details of 
 the work were assigned, and by one or more members of your 
 Commission and also by such general and divisional officers of the 
 companies as would enable the convenient and immediate acquire- 
 ment of data in respect to the many matters which were to be made 
 the subject of inquiry, the examination was, proceeded with in the 
 following manner: 
 
 The detailed reports of the railway companies having been com- 
 piled on the forms prepared for that purpose, were in such system- 
 atic order by subjects as enabled the ready checking of the various 
 items enumerated. The profiles were continually made use of to 
 determine their accuracy as related to the conditions on the ground 
 and notations made thereon, as to any special or unusual character- 
 
 22 
 
istics of construction, also as to whether earth, sand, gravel, loose 
 or solid rock cuttings, which would later serve as a guide in the 
 classification of material in making the computations and estimates 
 of quantities in the office. In addition to this, copious notes were 
 made of all information obtained from the inspection and from the 
 information vouchsafed by the accompanying officers of the railway 
 companies. 
 
 The train was moved at a low rate of speed so that observation 
 could be had of the character and standards of construction and 
 maintenance. Stops were made every mile in places, but usually ev- 
 ery two miles and sometimes every five miles, to enable measure- 
 ments of the roadbed and ballast, to observe the brand, weight and 
 age of the rails and fastenings, to ascertain the average number of 
 ties per mile by test measurements and counts, in fact, to make a 
 complete record of all of the physical elements at these given points. 
 
 Additional stops were frequently made at bridges and culverts 
 for the purpose of measurement and inspection, and at all stations 
 measurements of buildings were made, the inventories checked and 
 notes made of any important changes. 
 
 The equipment reports were checked by the serial numbers of 
 locomotives and cars, so that in the general conduct of the inspec- 
 tion work there was no feature of importance as affecting the esti- 
 mates that did not come under personal observation, and the memo- 
 randa thus obtained was of great importance and assistance in mak- 
 ing up the estimates of reproduction cost. 
 
 A day’s work of io hours enabled on an average the inspection 
 of about ioo miles of line not including the time spent at divisional 
 terminals; which according to their extent required from one to three 
 days’ time to examine, and the terminals at St. Paul, Minneapolis 
 and Duluth were given many days’ consideration at intervals not 
 interfering with the inspection of the lines for which special train 
 service was required. Substantially, all of these large terminals have 
 been gone over on foot and a very thorough and complete knowl- 
 edge gained in respect to them. 
 
 The large maps of St. Paul and Minneapolis, prepared under 
 t u e direction of your Commission on a scale of ioo feet to the inch, 
 showing the terminals of each of the railway companies, have been 
 extremely useful and helpful in studying the conditions which con- 
 stitute such an important part in the estimates of value. 
 
 
 23 
 
OFFICE WORK 
 
 The force employed in the office to compile the various data 
 was under the immediate charge of Mr. D. F. Jurgensen, a civil en- 
 gineer of experience and skill, whose care and thoroughness in the 
 work is commended to you. 
 
 Each subdivision of the work under his charge was placed in 
 the hands of competent engineers, varying in number, according 
 to circumstances and the needs of the work, from eight to twenty- 
 six engineers and assistants. 
 
 In this way consideration was given to several subjects simul- 
 taneously, such as the estimation of right of way and terminal val- 
 ues, the computation of quantities from the profiles and notes, the 
 determination of the amounts of rail of different weights. Each 
 subject was analyzed in detail and the estimates compiled from the 
 established table's of cost data. 
 
 The units of cost, which are vital to the work, are the result 
 of much research. The units of cost used by the railway companies 
 in their reports were compiled in detail and furnished not only very 
 instructive data, but very interesting in the range of prices put upon 
 identical items upon which there should be no very material differ- 
 ences. 
 
 For example : 
 
 The price of steel rails varied from $20 to $31.50 per ton f. o. b. St. Paul 
 or Duluth. 
 
 Bridge steel of the same class ranged from 2 x / 2 c to 4p2C per pound. 
 
 Locomotives of the same type and weight varied from 6>)4 C to 12^4c 
 per pound. 
 
 Engineering, superintendence and legal expenses, between V/ 2 % and 
 15%. 
 
 Contingencies, between 5% and* 50%. 
 
 Interest during construction, between 1% and 12%. 
 
 I’t became a difficult, in fact, an impossible task to attempt to 
 reconcile some of these differences, but from the extensive data 
 made available it was possible to rgach conclusions and establish 
 units of cost that it is believed are fairly representative. Further 
 reference will presently be made to some of these, also the reasons 
 for their adoption. 
 
 Regarding other items entering into the estimates, it was wholly 
 impracticable to use unit constants and in respect to these each prop- 
 erty was considered separately. Several important subjects in this 
 class may be mentioned as, the cost of grading, which varies with 
 the character of the work, ranging on different sections of the same 
 line and for different lines, between 17 cents and 36 cents per cubic 
 
 24 
 
yard for earthwork; solid rock between $1.00 and $1.50 per cubic 
 yard according to its character which in some localities is ordinary 
 lime rock, while in other localities a very hard basaltic rock is en- 
 countered; the cost of clearing and grubbing in heavily timbered 
 regions cannot be made the basis for that class of work in the sparse- 
 ly timbered sections of the state. 
 
 From the fact that the State of Minnesota, with a range of more 
 than 400 miles in latitude and about 350 miles in longitude, presents 
 a variety of climate, soil, topographical conditions and products, 
 it is obvious that some of the items entering into the physical prop- 
 erties of its railways are only susceptible of treatment according to 
 individual conditions, and any attempt to unify them as applicable 
 to all of the lines would in no sense reflect the facts, either separately 
 for each railway or collectively for the railroads as a whole. 
 
 For these reasons, which were made very apparent from the 
 examination of the properties, efforts were primarily directed to 
 give to each railway, and to different sections of the same railway, 
 such individual consideration to the elements of cost, as geographical 
 position, topographical environments and the diverse conditions 
 incident to construction, appeared to justify. 
 
 ADAPTATION AND SOLIDIFICATION OF ROADBED 
 
 Adaptation and solidification of roadbed, was considered sep- 
 arately by but one railway company making an estimate. In most 
 instances, however, the prices employed by the railway companies 
 are regarded as sufficiently high in themselves to give recognition 
 to this element of cost. 
 
 In the preparation of estimates of the cost of constructing rail- 
 roads, engineers may very well differ in the distribution of the ex- 
 penses. This was manifestly true of the estimates of the cost of re- 
 producing the railroads of Minnesota as submitted by the several 
 railway companies. 
 
 It appears to be a well established fact that in constructing a 
 railroad, the engineer is seldom, if ever, permitted to fully complete 
 his work before the actual operation of the line is undertaken. The 
 investment in the project is large and it is important to start an in- 
 come account just as soon as the construction work has advanced 
 sufficiently to permit it; therefore, upon the opening of a new line 
 for the purposes of transportation it cannot be assumed that with the 
 inauguration of service the property represents a finished product. 
 
 25 
 
The newly made excavations wash and slip, the ditches fill from 
 the action of the elements, the embankments . settle and the track 
 superstructure is in almost constant need of attention; resurfacing, 
 lining and dressing of ballasted and unballasted track is necessary, 
 -waterways become clogged up, bridges settle or go out of line, stat- 
 ion grounds are to be improved and finished, scattered and unused 
 material must be picked up and stored, in fact, all the loose ends 
 which are the immediate sequence of construction must be gathered 
 in and the property brought to an orderly condition. 
 
 These items cannot be regarded as contingencies, because they 
 are not unforeseen, but on the contrary they are expected and en- 
 countered in the development of every railway and should, therefore, 
 be recognized as a part of the expense attributable to reproducing 
 the equivalent of an established line, possible of accomplishment 
 only in proper order and due course of time. 
 
 Adaptation in its application to the problem of reproduction 
 cost is the adjustment of the physical line to its environments and 
 purposes. Solidification of roadbed is its settlement to a stable con- 
 dition. The terms are closely related tp each other yet neither in 
 itself gives adequate expression to, or clearly defines the meaning 
 and scope of the application. 
 
 Cost of reproduction, as given interpretation in this appraisal, 
 has been taken to imply that the property to be reproduced must be 
 considered in the light of its perfectness, of its stability and its fitness 
 as a working tool. 
 
 If, in preparing such an estimate, fair units of cost are applied 
 to the elements entering into the construction of the line up to the 
 time it becomes available for use, it is apparent that the already estab- 
 lished line has, in addition thereto, the expenditures of seasoning, 
 which it is impossible to incorporate in the accounts of any newly 
 constructed railroad. Bearing in mind that equivalent conditions 
 are sought, possible only in the progress of time, it seemed desirable 
 to consider this element of cost separately because it avoids disturb- 
 ing normal construction costs and provides for the policing of the 
 line until such time as, it may be reasonably regarded, the property 
 is unaffected by the deficiencies attributable to newness. 
 
 Based upon personal experience and observation in the care of 
 new and of old lines of railway, and from reliably acquired data, 
 the item of adaptation and solidification of roadbed, as made a part 
 of reproduction cost, has been treated as a labor account covering 
 a period of years, the character of the construction, standard of 
 
 26 
 
maintenance and the service conditions determining the distribution 
 of the expense. 
 
 CONTINGENCIES 
 
 In preparing estimates for the construction of a projected line 
 of railway, it is customary for engineers to add a percentage to the 
 estimated cost to cover unforeseen conditions that develop in the ex- 
 ecution of the work. 
 
 The preliminary field work and surveys upon which these 
 estimates are based is usually hurriedly made; very little, if any, 
 time is given to considering the character of the material to be 
 encountered in the grading other than a very rough and necessarily 
 uncertain classification of it, or of the character and extent of the 
 water courses and drainage areas, and except for the very important 
 bridges, little information is at command as to the requirements 
 for foundations, etc., so that with these and other factors repre- 
 senting an indeterminable element of cost, there is every justifica- 
 tion for a contingent item both in theory and in practice. 
 
 Engineers differ as to the percentage to be added to estimates 
 of cost. In many cases they are governed by their own experiences, 
 but the usual amount added for projected lines is ten (io) per cent 
 of the estimated cost. This amount is sometimes ample and in other 
 instances it has proved not nearly sufficient to cover the contingencies 
 met with in the construction of the line. 
 
 The estimates I have prepared of the railroads of Minnesota 
 are not for projected lines of railway, but for the reproduction of 
 existing railways, in which many of the contingencies met with in 
 the original construction and in the development of the properties 
 during the past thirty years, have been made known to me by officers 
 of the respective companies associated with the construction and 
 development of the properties. 
 
 From the careful examination made of the lines and from a 
 study of the original construction profiles, I was enabled to observe 
 the truthfulness of the representations made to me of difficulties en- 
 countered and expenditures made in constructing and perfecting 
 the lines, and it was possible to include under their proper headings 
 many things which otherwise would have been unknown and conse- 
 quently disregarded in the estimate of reproduction cost. 
 
 The character of the material encountered in the grading is ex- 
 posed to inspection on all parts of the lines; the extent and character 
 of the water courses and of the drainage areas are known, the 
 
 27 
 
bridges, trestles and culverts are established to fit these conditions, 
 and the character, quality and quantity of the construction is known 
 from the records of the company and from the examination and 
 computations made of them. 
 
 Considering the detail with which the estimates have been pre- 
 pared and the inclusion in them of many items of a contingent na- 
 ture, it does not appear justifiable to consider an estimate of the cost 
 of reproducing a railway, as synonymous with an estimate for con- 
 structing a projected line. The essential difference rests in the fact 
 that in reproduction cost the estimate is prepared in the light of 
 known conditions, whereas for a projected line the contingencies 
 are wholly unknown. These facts have been instrumental in reach- 
 ing a determination that 5 per cent for contingencies is fair under 
 the circumstances attaching to the work of this appraisal. 
 
 INTEREST DURING CONSTRUCTION 
 
 It is not presumed to discuss the forces and influences, normal 
 or artificial, affecting the financial features of railway construction. 
 Reasonable effort has been put* forth to ascertain such facts in re- 
 spect to interest rates in actual transactions as would enable an ap- 
 plication to the inquiry in hand. 
 
 It is fully recognized in fact that the floating of securities for 
 the building of railroads covers an almost unlimited range of con- 
 ditions and, for an hypothetical problem, there is probably no un- 
 equivocal proof in support of any one given basis of computation, 
 which fundamentally in its practical workings requires those solid 
 evidences of good faith and sincerity as enable agreement in respect 
 to the terms of exchange. 
 
 Such data as appeared to reflect the normal condition of the 
 money market, aided by the consensus of opinion as expressed in 
 the reports of the railway companies, seemed to justify four per 
 cent (4%) per annum as a fair rate of interest to apply to the 
 estimated cost of reproduction. 
 
 If, during the period of prosperity prevailing up to the date of 
 this report, a railway property possessed so little intrinsic merit as 
 to be unable to command normal rates of interest, it may very prop- 
 erly raise the question, for the present at least, of its expediency as 
 a utility; however, it must also be considered that in the history of 
 railway construction, the acknowledged pioneer and forerunner of 
 development, expediency from the standpoint of investment has 
 seldom proved the immediate reciprocal of enterprise. This is amply 
 
 28 
 
attested by the bones of many fortunes underlying railway con- 
 struction, the very foundation upon which the properties have sub- 
 sequently vindicated the wisdom of a foresight and energy so keen 
 and so far in advance of the times that the credit ultimately bestowed 
 or the benefits earned, fell neither to the originators nor to their 
 descendants. 
 
 The rate of interest as established is applied to the total esti- 
 mated cost of reproduction assuming that the necessary funds would 
 be fully employed one-half of the estimated time required to build 
 the respective lines, which, according to their mileage, varied from 
 one to eight years. 
 
 ORIGINAL CONSTRUCTION COST 
 
 The desire of your commission to give consideration to the orig- 
 inal construction cost of the railways of Minnesota and of the amount 
 of money expended in improvements and betterments led to inquiry 
 concerning the extent to which these records are available. 
 
 From the investigations made it was found that the original 
 records of cost pertaining to several of the small and recently con- 
 structed lines are available, also the records are fairly complete in 
 respect to some of the branch lines of the large systems, but, for the 
 older and more important railways, representing the greater part of 
 the mileage of the state, the data for some of them is not available 
 at all and for others it is so incomplete as to render its development 
 for practical use an impossibility. 
 
 Railway construction which began in Minnesota prior to 1862 
 was not differently conducted than railway development elsewhere. 
 The incorporation of railway companies was far in excess of the 
 number of projects undertaken and of the many individual enter- 
 prises actually started none of importance were completed by the 
 original promoters. 
 
 Under the stimulating effect of aid in the form of State bonds 
 and lands, the short, detached and independent lines originally built, 
 many of which were crude in construction and indefinite of purpose, 
 were but the embryos, destined to be assembled into larger and more 
 comprehensive systems of railways. The present systems of roads 
 in Minnesota are but the outcome of a series of constructions, con- 
 solidations, purchases, mergers and unions of railways under various 
 corporate names covering a long series of years. 
 
 By whatever process the identity of one was lost in another, it 
 is reasonably definite that it has almost invariably been accomplished 
 
 29 
 
through the transfer of some part of the securities that bore no fixed 
 relation to the original investment, sometimes more and sometimes 
 less than the money actually expended, depending upon a variety of 
 conditions that cover the whole range of financial transactions, ex- 
 cept that cash considerations have seldom if ever been the terms in- 
 cident to a change in railway ownership. 
 
 While no attempt can be made here to depict the opposition, the 
 conflict for mastery, or the constant onset of aggression which has 
 accompanied the strife for commanding position and which has 
 borne down and uplifted through many regimes of ownership and 
 management the smaller beginnings of the railway industry, the 
 reference made may help to disclose some of the reasons why orig- 
 inal records were lost or destroyed. In some instances they were 
 never in the possession of the companies but were known only to 
 the contractors, because original construction costs were and now 
 are frequently paid for in the securities of the companies. What the 
 face value of the securities represented, might not and more often 
 did not bear any direct relation to the actual cash cost of the work. 
 
 The economic problems destined to seek enlightenment in an 
 analysis of original construction costs, was not a perception contemp- 
 orary with the early development of railways, but if the data could 
 be made available it is not impossible to conceive of the difficult and 
 perplexing questions arising under a great variety of accounting 
 methods, in which the charges to betterments and improvements and 
 to operation and maintenance bear no semblance of uniformity, and 
 during which period of time the vitalizing influences of invention 
 have been so revolutionary, as to render some features of railway 
 management largely an administrative experiment. 
 
 PRESENT VALUE OF PHYSICAL PROPERTIES 
 
 The plan of procedure for this appraisal, as outlined in the let- 
 ter of instruction and embodied in full elsewhere in this report, con - 
 templated that the railway companies would, in addition to the esti- 
 mates of the cost of reproduction, prepare data and estimates of the 
 present value of the physical properties involving such modification 
 of the figures of reproduction costs new, as might reasonably be at- 
 tributed to the action of the elements and to wear and tear by time 
 and use. 
 
 With few exceptions this data was omitted in the reports sub- 
 mitted by the railway companies and while no specific reasons were 
 assigned for the omission of it, sufficient data and information is ar. 
 
 30 
 
hand -to indicate that unanimity among the railway officials, as to 
 the elements proper to be considered in making up an estimate of 
 the present value of physical properties, did not exist. 
 
 It is not unlikely that the divergence of views, which, from the 
 standpoint of the railway companies and as a matter of record, 
 might prove inexpedient in any application ultimately made of the 
 data, was in some instances perhaps more responsible for its lack 
 of inclusion than the alleged impracticability claimed in other in- 
 stances. 
 
 The opinion is entertained by some that there is no depreciation 
 in the physical properties of a railway, but that as a working tool, 
 its efficiency as maintained, is at all times the equivalent of the new 
 and that a specific facility is in some instances worth less than its 
 reproduction cost, only because in the progress of time and develop- 
 ment it has become inadequate for the purposes required of it; and 
 again it is expressed that an old road through thorough maintenance 
 and for other numerous and good reasons, is more serviceable and 
 \aluable than a new road. 
 
 It is entirely tenable that the value of an economically con- 
 structed, judiciously financed and efficiently managed railway prop- 
 erty, or the contra thereof, is not measured by its cost, and, for the 
 instant, it seems necessary to recur to the elementary that cost and 
 value are not synonymous and that the determination of the presen; 
 value of the physical properties, using reproduction cost as a basis, 
 bears no relation to value in the sense of utility, or as an investment. 
 
 In view of the principles laid down in Michigan and Wisconsin 
 in respect to the determination of the present value of the physical 
 properties of railways, some of which were established conjointly 
 by the authorities of those States and the representatives of the rail- 
 ways, leads to the opinion that were the application of “value as a 
 utility,” “value as an investment,” or even “cost of reproduction” to 
 be made the basis for taxing railway property in Minnesota, it is 
 not improbable that further evidence would be at command more 
 nearly in harmony with the theories advanced and the methods em- 
 ployed, in the estimation of the present value of the physical prop- 
 erties as prepared and herewith submitted for your consideration. 
 
 While it would have beeii helpful and useful, had the railway 
 companies incorporated the data in their estimates, its omission has 
 led to no embarrassment in the prosecution of the work, as the very 
 thorough examination made of the physical properties of the rail- 
 
 31 
 
ways of the State assured the data necessary to reach a determina- 
 tion. 
 
 In measuring the present value of the physical properties of 
 railways, it is recognized that in many respects it is difficult to ad- 
 minister by other than arbitrary bases of computation which, in 
 the light of such known facts concerning service conditions, stand- 
 ards of maintenance and the action of the elements, appear to be rea- 
 sonable and fair. 
 
 A brief analysis of the interpretation placed upon present value 
 and the manner in which the work was carried out in this appraisal, 
 would be more useful here than to enter upon a discussion of the 
 details of the computations. 
 
 • It is understood and admitted that lands generally appreciate in 
 value. There are some exceptions to this rule, such as the recession 
 in the value of certain property in growing cities which is sometimes 
 quite marked ; the cutting of timber on lands not susceptible of agri- 
 cultural or other development, or, the working out of an industry 
 which during its period of activity created temporary communities, 
 a condition particularly true of the mining and lumbering industries ; 
 these are local, however, and do not measurably affect the upward 
 trend in the value of property when viewed from a more compre- 
 hensive standpoint, and which a retrospect of the material progress 
 and development of the State discloses. 
 
 Recognition has been given in this appraisal to the fact that 
 an old roadbed is worth more than a new one. Ballast, while it 
 may show superficial loss of volume by settling into the roadbed, 
 nevertheless, performs at all times the indispensable function of 
 supporting the track superstructure to the full measure of its cost. 
 The elements of cost represented in labor and administration are not 
 subject to change such as the expenditure for grading, clearing and 
 grubbing, track laying and surfacing, engineering, superintendence, 
 legal expenses, etc. 
 
 All of the other elements entering into the physical properties de- 
 preciate either by the action of the elements or from wear and tear 
 by use. Ties rot rather than wear out; rails wear rather than rust 
 out, and cars both wear and rot. An analysis of the elements which 
 may be regarded as susceptible of depreciation shows, broadly speak- 
 ing and measured in dollars and cents, about an equal division in 
 the charges attributable to the elements and those due to wear and 
 tear by use. 
 
 By reference to the estimates of the cost of reproduction which 
 
 32 
 
also show the present value of the physical properties, the items 
 against which depreciation has been charged are made apparent from 
 a comparison of the figures. The details and formulae upon which 
 the present value of the physical properties have been marked out, 
 are included in the appendices transmitted with this report. 
 
 CONCLUSION 
 
 The tables accompanying this report, are sufficiently in detail 
 to enable much more elaborate comparisons than have been at- 
 tempted, and which can be worked out according to such needs as 
 may develop. Each operating property has been considered separ- 
 ately and no attempt has been made to show the equities which dif- 
 ferent companies own in switching properties, or of leaseholds and 
 trackage or running rights ; it being desired at this time to simply 
 provide the measure of physical values from which these matters 
 may be determined, according to the proportional ownership among 
 the proprietary companies, and from such terms of leasehold, track- 
 age rights, etc. as the existing contracts may disclose. 
 
 In the future it should not again be necessary to make such an 
 expensive investigation as has been primarily needed to prepare this 
 valuation of the physical properties of the railways of Minnesota. 
 At comparatively small annual expense, it can be kept in harmony 
 with the conditions as affected by changes in the physical character- 
 istics, and the prevailing prices of labor and material entering into 
 their construction. 
 
 Respectfully submitted, 
 
 DWIGHT C. MORGAN, 
 
 Engineer. 
 
 33 
 
MINNESOTA RAILROAD APPRAISAL 
 
 June 30, 1907 
 
 ESTIMATE “A” 
 
ESTIMATE “A”. 
 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 CONTENTS OF STATISTICAL TABLES. 
 
 Including Multiples on Lands For Right Of Way, Yards and Terminals and 
 Adaptation and Solidification of Roadbed. 
 
 I. Mileage statement. 
 
 II. Final summary, all roads taken into account in the Appraisal. 
 
 III. Cost of reproduction of the physical properties of the carrying rail- 
 
 roads. 
 
 IV. Cost of reproduction of the physical properties of the switching rail- 
 
 roads. 
 
 V. Present value of the physical properties of the carrying railroads. 
 
 VI. Present value of the physical properties of the switching railroads. 
 
 VII. Statement of total acreage and total cost of reproduction of lands for 
 right of w r ay, yards and terminals. 
 
 VIII. Statement of acreage and cost of reproduction per mile. 
 
 IX. Reproduction cost of carrying roads, inclusive and exclusive of ter- 
 minal lands in St. Paul, Minneapolis and Duluth. 
 
 X. Reproduction cost of carrying roads owning no terminal lands in St. 
 Paul, Minneapolis or Duluth. 
 
 XI. Cost of reproduction of terminal lands in the cities of St. Paul, Min- 
 neapolis and Duluth. 
 
 . XII. Locomotives for Minnesota. 
 
 XIII. Passenger train equipment for Minnesota. 
 
 XIV. Freight train equipment for Minnesota. 
 
 XV. Miscellaneous equipment for Minnesota. 
 
 XVI. Cost of reproducing passenger, freight and miscellaneous, equipment 
 as listed by Interstate railroads and applied to Minnesota on the 
 basis of relative car mileage. 
 
 XVII. All equipment for Minnesota, and cost of reproduction per mile. 
 
 XVIII. Grading, Clearing and Grubbing. 
 
 XIX. Statement showing the estimated cost .of reproducing the lands used 
 for Right of Way, Yards and Terminals, separately for each rail- 
 road, and the average ratio to true value. 
 
 36 
 
ESTIMATE “A”— TABLE I. 
 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 STATEMENT OF MILEAGE FOR THE DIFFERENT RAILROADS TAKEN INTO 
 ACCOUNT IN THE APPRAISAL. 
 
 Mileage in Minnesota 
 
 Key Name of Railroad Roadway Main Side All 
 
 No. Tracks Tracks Tracks 
 
 2 Chicago Burlington & Quincy R. R . . . 
 
 3 | Chicago, Great Western Ry 
 
 4 {Chicago, Milwaukee & St. Paul Ry. . . . 
 
 5 Chicago & Northwestern Ry 
 
 6 Chicago, Rock Island & Pacific Ry .... 
 \ 7 [Chicago, St. Paul, Mpls. & Omaha Ry . . 
 
 8 Duluth & Iron Range R. R 
 
 9 Duluth, Mis. & Northern Ry 
 
 10 Duluth & North Eastern R. R 
 
 11 Duluth & Northern Minnesota Ry. . . . 
 
 ' 12 [Duluth Union Depot & Transfer 
 
 13 Great Northern Ry 
 
 14 Mason City & Ft. Dodge R. R 
 
 f 15 Minnesota Transfer 
 
 16 [Minnesota & International Ry 
 
 I 17 Minneapolis Eastern Ry 
 
 20 Mpls., St. Paul & S. Ste. Marie Ry . . . . 
 
 21 [Minneapolis & St. Louis R. R 
 
 [ 22? Minneapolis Union Ry 
 
 F 23 Minneapolis Western Ry 
 
 24 Northern Pacific Ry 
 
 25 I St. Paul Union Depot 
 
 26 | Wisconsin Central Ry 
 
 27 Wisconsin, Minnesota & Pacific Ry. . . 
 ^ 28 Illinois Cantral R. R 
 
 23. 
 
 460 
 
 23. 
 
 620: 
 
 27. 
 
 280 
 
 50. 
 
 900 
 
 117. 
 
 590 
 
 122. 
 
 040 
 
 69. 
 
 . 771 
 
 191. 
 
 ,811 
 
 1,201. 
 
 980 
 
 1,239. 
 
 799 
 
 263. 
 
 ,470 
 
 1,503. 
 
 ,269 
 
 651. 
 
 277 
 
 651. 
 
 .277' 
 
 139, 
 
 .453 
 
 790. 
 
 730 
 
 236. 
 
 ,210 
 
 236. 
 
 ,210 
 
 32, 
 
 .896 
 
 269. 
 
 ,106 
 
 431. 
 
 ,120 
 
 461. 
 
 ,070 
 
 201, 
 
 .554 
 
 662. 
 
 ,624 
 
 240. 
 
 ,831 
 
 314. 
 
 . 567 
 
 95. 
 
 .480! 
 
 410. 
 
 .047 
 
 142. 
 
 ,120 
 
 217, 
 
 .363 
 
 143 
 
 .521 
 
 360. 
 
 .884 
 
 63. 
 
 ,500 
 
 63 
 
 .500 
 
 7. 
 
 .000 
 
 70 
 
 .500 
 
 35 
 
 000 
 
 35 
 
 .000 
 
 26 
 
 .800 
 
 61 
 
 .800 
 
 0 . 
 
 ,398 
 
 0 
 
 .000 
 
 2 
 
 .831 
 
 1 2, 
 
 .831 
 
 2,049. 
 
 ,933 
 
 2,135. 
 
 .653 
 
 560 
 
 ,746| 
 
 2,696 
 
 .399 
 
 27. 
 
 ,300 
 
 27 
 
 .300 
 
 4 
 
 .780 
 
 32 
 
 .080 
 
 12. 
 
 ,500 
 
 12 
 
 .500 
 
 57 
 
 .300 
 
 69 
 
 .800 
 
 174 
 
 .470 
 
 174 
 
 .470 
 
 41 
 
 .020 
 
 215 
 
 .490 
 
 0 
 
 .947 
 
 0 
 
 .000 
 
 h 4, 
 
 .730 
 
 4 
 
 .730 
 
 539 
 
 .573 
 
 539 
 
 .573 
 
 103 
 
 .623 
 
 643 
 
 .196 
 
 378 
 
 .460 
 
 387, 
 
 .490 
 
 104 
 
 .717 
 
 492 
 
 .207 
 
 2 
 
 .630 
 
 5 
 
 .260 
 
 5 
 
 .400 
 
 10 
 
 .660 
 
 1 
 
 .690 
 
 1 
 
 .690 
 
 5 
 
 .200 
 
 6 
 
 .890 
 
 967 
 
 .085 
 
 1,077 
 
 .205 
 
 446 
 
 .151 
 
 1,523 
 
 .356 
 
 0 
 
 .560 
 
 0 
 
 .000 
 
 8 
 
 .760 
 
 8 
 
 .760 
 
 23 
 
 .600 
 
 23 
 
 .600 
 
 17 
 
 .480 
 
 41 
 
 .080 
 
 244 
 
 .030 
 
 244 
 
 .485 
 
 37 
 
 .655 
 
 282 
 
 .140 
 
 30 
 
 .170 
 
 30 
 
 .170 
 
 6 
 
 .340 
 
 36 
 
 .510 
 
 Totals . 
 
 7,596.434 8,023.842 2,413.958! 10,437.800 
 
 37 
 
ESTIMATE “A”— TABLE II. 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 C. B. &' Q. R. R. 
 
 C. G. W. Ry. 
 
 C. M. & St. P. Ry. 
 
 C. & N. W. Ry. 
 
 C. R. I. & P. Ry. 
 
 C. St. P. M. & O. Ry. 
 
 Names of Railroads. 
 
 D. & I. R. R. ^ b M. C. & F. D. R. R. M. U. Ry. 
 
 D. M. & N. Ry. M. Tfr. Ry. M. W. Ry. 
 
 D. & N. E. R. R. - M. & I. Ry. N. P. Ry. 
 
 D. & N. M. Ry. -5 M. E. Ry. St. P. U. D. Ry. 
 
 D. U. D. & Tfr. fc | M. St. P. & S. S. M. Ry. W. C. Ry. 
 
 G. N. Ry. M. & St. L. R. R. W. M. & P. Ry. 
 
 I. C. R. R. 
 
 1st main track 7,596.434 miles 
 
 Other main tracks 427 . 408 'miles 
 
 Sidetracks. 2,413 .958jniles 
 
 • js 1 
 
 All tracks 10,437 . 800 Jmiles 
 
 Cost of Reproduction and Present Value of ^Physical Properties. 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 30 
 
 Subject 
 
 Land for right of way, yards and terminals 
 
 Grading, clearing and grubbing. 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appui’tenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29 inclusive 
 
 Engineering, superintendence, legal expenses, 4J% 
 
 Cost of 
 Reproduction 
 New 
 
 Present 
 
 Value 
 
 $73,201,757 .70 
 56,006,782.11 
 2,419,292.42 
 
 253.250.00 
 17,491,500.06 
 
 9,413,351.34 
 
 33,010,087.72 
 
 5,936,740.60 
 
 1,389,363.52 
 
 5,340,689.05 
 
 19,567,524.80 
 
 201.918.21 
 2,768,394.93 
 
 559.896.21 
 1,606,164.62 
 
 717,519.88 
 5,855,258 . 56 
 4,344,684.37 
 797,484.52 
 4,123,119.91 
 1,831,671.22 
 : 2,837,988 ;«8 
 
 184.130.00 
 6,065,496.69 
 
 - 403,071.57 
 
 ' 155,766.71 
 
 ' 1,316,048.16 
 94,526.17 
 S 11,743,007.15 
 
 $269,636,486.78 
 
 12,133,641.89 
 
 73,201,757.70 
 
 56,006,782.11 
 
 2.419.292.42 
 215,262.50 
 
 9,627,539 . 85' 
 9,413,351.34 
 25,199,668.20 
 4,543,054.70 
 962,741.45 
 5,340,689.05 
 14,518,834.30 
 
 151.438.71 
 1,403,082.54 
 
 349.759.71 
 
 1.144.535.43 
 507,703.49 
 
 4,097,249.08 
 3,403,171.52 
 656,069 . 99 
 2,959,019.07 
 1,484,756.11 
 1,874,436.40 
 129,474 .,45 
 5,392,960.85 
 293,197.56 
 126,217.89 
 994,227.19 
 70,926.17 
 11,743,007.15 
 
 $238,230,206.93 
 
 12,133,641.89 
 
 31 
 
 32 
 
 33 
 
 34 
 
 35 
 
 Total of items 1 to 30 inclusive. 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 36 
 
 Total of items 1 to 35 inclusive 
 ^Freight on construction material. . . . 
 
 Total of items 1 to 36 inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36. 
 
 38 Stores and supplies in Minnesota 
 
 Interest during construction 
 
 Grand totals 
 
 $281,770,128.67 
 
 17,090,953.40 
 
 6,616,170.78 
 
 46,911,106.58 
 
 1,326,666.16 
 
 43,500.00 
 
 ! $250,363,848.82 
 12,608,422.67 
 4,554,442.63 
 34,068,095.26 
 876,057.17 
 32,625.00 
 
 $353,758,525.59 
 
 3,635,535.03 
 
 $302,503,491.55 
 
 3,635,535.03 
 
 $357,394,060.62 
 
 17,869,703.02 
 
 5,210,010.98 
 
 31,261,419.93 
 
 $306,139,026.58 
 
 17,869,703.02 
 
 5,210,010.98 
 
 31,261,419.93 
 
 - 
 
 8411,735,194.55 
 
 $360,480,160 . 51 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30, 1907. 
 
 By DWIGHT C. MORGAN, 
 Engineer Railroad and Warehouse Commission. 
 
 38 
 
ESTIMATE “A” = TABLE III 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Cost of Reproduction of the Physical Properties of the Carrying Railroads. 
 
 £ 
 
 H >.S 0 o 
 
 'tC-O ft roco 
 
 >O 0 i 
 
 o »-» 
 
 ©00 
 
 coo 
 
 ©iq 
 
 coo" 
 
 lOffiONHUJOOONOOOiOOtD^ 
 i-H<M00i-H©t-©C0i-H©O00t-©00©© 
 coooco^i^OrHc^r^OT^rHt>ioo<Noo 
 ©'©M*©©cddTt d^OOTHcOiddcO© 
 CO<MCO’^©©r-H,-HCO<Mi-lCOCO'ct<CO(M<N 
 
 OH 03 O(D'#N^OOOOO®NOOOO 
 OHfflcoOiN'<)l000 003 0003030iOOO^H 
 
 03oq<Ni>r^oooqiqoqcoo^’-j<M > cooi-H‘0 
 O 1-H CO © 03 <M* © O O H CO <M © CO <M CO i-I oi CO 
 lO03O03®C0HC0NC003C0rt^C)O^I}0M 
 
 t-t © t- no^co cq (NO^o <n 
 
 i-T <n r-T 
 
 ©©<M^©©Ht<l>'-iCOCO'-HCO©t-^OCO© 
 
 COCOCOOOI>l>.-H'Ct<Ti<COOOCO©©<Ni-HCO© 
 
 ^OOiOOsOMCliOHHCU'NOO'i'OOOOCI 
 
 OOONOONMOOOOOMOiOOiOO 
 
 (N^OSNHNtDeOOiOONNOSOOWN 
 
 ©oi>qqq©co©qqco'cH©TjHqq'q’-H 
 
 coddi-iddddcodior-ddddcoHji© 
 
 <N <M CO 30 CO O T— ( r— I o CO CO <M t- CO 00 h- <M h* CO 
 1-1 <M O <M TjH CO <M —I HiOCOO (M 
 
 •^(NO0n<00itf©©00©t>''j<t-i-H©cO<Mi-l© 
 
 cocooqqqqqqi-Hqqqqqqqcoqco 
 
 Oc6l>Tlidc003r-irHCO(N--H(;OkOd03do603 
 
 <Mt-r-Ht>OrHGO©Tt<TtCOOOCO©<N©^HGO© 
 
 MOtH ©©i-ncq^q© i-H<M^cqt-q ©qooooq 
 cdcd©<Mcd<N©<Nco©<Nod<Ndcoi-Hd'cdi-H 
 i-H©itfcOCOCOOOCO--H<M©<M<NHtiTtt>i-t<MCO 
 
 OOOt«OOHOOOMOOWOiOOOO 
 
 OC3CONHNCOINOOCOONNOCCOCON 
 
 iijioocjiNHOOHioqoccrfio^qoqH 
 
 co i> rn 1-i cd 1-H o oi co d d i> rji d oo i> d -di o 
 
 0*1— l©lOCOCO^Tt<CDCO^<MI>COt'-CO(MTt<CO 
 tH <M CO <M Tj< (N 1-H o i-H©C0© <M 
 
 ©^HCO 
 CO 1-H© 
 
 qqco 
 
 ©" d i-H 
 <M©© 
 l>t>© 
 
 00 ©© 
 t---H© 
 
 osq© 
 
 d'cdoo" 
 
 i-H i-H t> 
 
 <Mt-i> 
 
 <-h.-h© 00<M 
 ©t-©0© 
 ©qooqi-n 
 dt-'d'o'd 
 ©oo©oot- 
 ©000 00© 
 
 co 
 co© 
 doo 
 i- o 
 ©cq 
 (NCO 
 i - ® 
 t-© 
 
 -i — 
 
 / -r 
 
 cqq 
 
 ooT 
 
 ©<N 
 
 ©© 
 
 r-T©' 
 
 CO 1 
 ©(MI 
 
 ©coc 
 o' o' 
 ©00 
 coo 
 
 i-H Hjl 
 
 ©H }1 
 
 ©© 
 
 isjz; 
 
 ddddddQftflQdSSSSfc^M 
 
 o > 
 
 39 
 
ESTIMATE “A”— TABLE IV. 
 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Cost of Reproduction of the Physical Properties of the Switching Railroads Including Multiples 
 on Lands for Right of Way, Yards & Terminals, Adaptation and Solidification of Roadbed. 
 
 Key 
 
 No. 
 
 Name of Railroad 
 
 Cost of 
 Reproduction 
 of Physical 
 Properties as of 
 June 30, 1907 
 
 Distribution of Cost of 
 
 Main Line Roadway 
 
 Repro. for Mil. in Minn. 
 
 All Tracks 
 
 Mil. in 
 Minn. 
 
 Cost 
 
 Mil. in 
 Minn. 
 
 Cost 
 
 | 
 
 12 
 
 D. U. D. & Tfr. Co. . . . 
 
 $910,697.59 
 
 0.398 
 
 $2,288,184.89 
 
 2.831 
 
 $321,687.60 
 
 15 
 
 M. Tfr. Ry 
 
 2,873,283.42 
 
 12.500 
 
 229,862.67 
 
 69.800 
 
 41,164.52 
 
 17 
 
 M. E. R y : 
 
 897,460.10 
 
 0.947 
 
 947,687 . 54 
 
 4.730 
 
 189,737.86 
 
 22 
 
 M. U. Ry 
 
 4,321,249.64 
 
 2.630 
 
 1,643,060.70 
 
 10.660 
 
 405,370.51 
 
 23 
 
 M. W. Ry 
 
 1,078,831.33 
 
 1.690 
 
 638,361.73 
 
 6.890 
 
 156,579.29 
 
 25 
 
 St. P. U. D. Co 
 
 4,354,201.66 
 
 0.560 
 
 7,775,360.11 
 
 8.760 
 
 497,054.98 
 
 6 
 
 Totals . . . 
 
 14,435,723.74 
 
 18.725 
 
 
 103.671 
 
 
 
 Average cost per 
 
 
 
 
 
 
 mile. 
 
 
 
 $770,933 . 18 
 
 
 139,245.53 
 
 
 
 i 
 
 
 
 
 40 
 
ESTIMATE “A” = TABLE V 
 
 £ > 
 
 c« 
 
 £ ; 
 
 O |> 
 
 2 M 2 
 2 05 
 “3 ot^’l 
 >■ CQ S °o 
 
 g£ 8 g 
 
 ajMHr, d 
 
 00C0rH©c0©O00©t^©00rHThTh00C0OTh 
 dON0000(D^c005C0rHH^f0OO(»HM 
 NO*000)^W050®0'^ 00 Th O rH t- O 05 
 t>©‘‘rH oioOTh M N O 6 lO 05 to O O) O ® O rH 
 ThcocoiN(.NCOTh©.-irHcorHrHcooaTh©(M<N 
 6^ 
 
 OHOOO^^^OOOOOONOOOO 
 
 OrHcoco©<MThcoo©©cc©©©©ooTh--H 
 
 05 oo wt^rHOjooqiooqpoO'^THMecOiHio 
 OrHcdoo5iN©o©rH©<N©cdc<icdrHoicd 
 ©©0©©©rHCOl^©©COrH^05<N"tf<GGCO 
 th © t> <N © Th CO ©_ © © Th © ot 
 
 i-T cT t-T 
 
 <N©©Th©0t©Th00C0©00rHa5OtOc0<NTh 
 (DH00HHC«305 05OHOHr)<NTt<N®05>f 
 00©<N00O©ThrH0lc0<N00©<N00tr.O©© 
 
 OCONOONMOOMOOMOiOOiOO 
 N'Jffit'Ht'OCOO'OONh-OOOMN 
 © O t-. <N (N O © CO © O © CO Th © Th Ol <© Th | i-J 
 cd<N05i-5cd'-?T)5i>cdid‘di>'^’o5i^t>cdrji© 
 <NOtCO©CO©rHrH©cOCOiMl>COOOt^OlThCO 
 rl CM © (N Th CC Ot H HIOCOO <N 
 
 <M 
 
 •ThTjt©eOCO<MOOCOI>OOrH05rH05CO©Th 
 !00HHN05iNOHi0HT}iMM^®e0^ 
 >_ Th O0 © 05 t> rH <N CO © 00 © <N l> rH © rH © 
 
 r©"©"cdwcci>i-H05«d(N05'cd'i>ed-<t coco 
 
 >C0<MCO©t>Thi-H.-HTh<NrHCOCO©©<NO4 
 
 OOONOOHOOOCOOOCCOIOOOO 
 ©©00t^rH04c0©OOC0©t^I'-©00©C0r^ 
 Th©©<N<NrHOOrH©po5COTh©ThpcOOrH 
 cdi> th r-5 co --J o oi cd »d 05 TjH oi oo t>" cd TjH o 
 (M I-H Ch© COCOThTh©COThOtt^COt^©(N|ThcO 
 >H Ol ® IN Th <N i-h 0_ I-HIOCO© <M 
 
 rH (N 
 
 00© 
 
 00 Th 
 
 OJrH 
 © Th 
 OH 
 Tht^ 
 
 I-H CO 
 no CO 
 t>C5 
 o' CO* 
 lO © 
 Th Th 
 
 005C 
 
 ©rHC 
 
 COi-Ht 
 
 05 00- 
 ©cot 
 l>00t 
 
 >©© 
 ) rH CO 
 •HN 
 
 ©<M 
 ©Th 
 © CO 
 © © 
 
 rH o CO 00 CO © oo © 
 Th©©00©OC0Th 
 ©Th <N rH©©©00 
 of 05 © © 05 ©" © © 
 
 (M © t^ t^ © © Th © 
 
 ©Th ©cqoTh ©oo 
 
 CO cT Th rH 0* © 
 
 a; o 
 
 *> 
 
 
 Ph 
 
 
 >> • 
 
 
 
 
 Ph ; 
 
 
 
 pi 
 
 5? ; 
 
 
 
 
 ''■pi 
 
 m . 
 
 
 >. : 
 
 Q 
 
 ajP^ 
 
 
 Ph : 
 
 
 
 
 c^S^^BjSswa is 
 
 (MC0Th©©t^00©O» 
 
 41 
 
ESTIMATE “A” = TABLE VI 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Present Value of the Physical Properties of the Switching Railroads, Including multiples on Lands 
 for Right of Way, Yards and Terminals, and Adaptation and Solidification of Roadbed. 
 
 Key 
 
 No. 
 
 Name of Railroad 
 
 Present Value of 
 Physical 
 £ Properties 
 
 P as of 
 
 June 30, 1907 
 
 Distribution of Present Val. for Mil. in Minn. 
 
 Main Line Roadway 
 
 All Tracks 
 
 Miles in 
 Minn. 
 
 Value 
 per Mile 
 
 Miles in 
 Minn. 
 
 Value 
 per Mile 
 
 t 12 
 
 t 15 
 t 17 
 
 22 
 g 23 
 
 It 25 
 
 D. U. D. & Tfr 
 
 M. T. Ry 
 
 M. E. Ry 
 
 M. U. Ry 
 
 M. W. Ry 
 
 St. P. U. D. Co 
 
 Totals 
 
 Wc $817,540.66 
 I 2,591,545.91 
 St 847,488.06 
 4,021,728.29 
 t 966,209.93 
 F 4,184,311.18 
 
 0.398 
 
 12.500 
 
 0.947 
 
 2.630 
 
 1.690 
 
 0.560 
 
 $2,054,122.26 
 
 207,323.67 
 
 894,918.75 
 
 1.529.174.25 
 571,721.85 
 
 7.471.984.25 
 
 2.831 
 
 69.800 
 
 4.730 
 
 10.660 
 
 6.890 
 
 8.760 
 
 288,781.58 
 
 37,128.16 
 
 179,172.95 
 
 377,272.82 
 
 140,233.66 
 
 477,661.09 
 
 $13,428,824.03 
 
 18.725 
 
 
 103.671 
 
 1 
 
 
 Average value per mile . 
 
 $7i7,160.i6 
 
 $i29, 533.08 
 
ESTIMATE “A”— TABLE VII. 
 Minnesota Railroad Appraisal of June 30, 1907. 
 
 > 
 
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 Ttl rct< 00 03 N O 03 CO 
 
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 CO ^ N CO N CD t- CO ns 03 CO i-H l> NIMH! 
 
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 §St. Paul, Minneapolis and Duluth. 
 
ESTIMATE “A” = TABLE VIII. 
 
ESTIMATE “A”— TABLE IX. 
 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Statement of Reproduction Cost of Carrying Roads, Owning Terminal Lands in St. Paul, Minneapolis or Duluth, Showing Reproduction Cost Inclusive and Exclusive 
 of Terminal Lands in These Cities Including Multiples on Lands for Right of Way, Yards & Terminals and Adaptation and Solidification of Roadbed. 
 
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 £ j 
 
 Col 
 
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 45 
 
 Estimated cost of reproducing terminal lands of above Railroads in St. Paul, Minneapolis and Duluth, is $44,460,840.99, 
 Switching roads owning terminals in these Cities not included. 
 
ESTIMATE “A” =1TABLE_X 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Statement Showing Reproduction Cost of Carrying Roads, Owning no Terminal Lands in 
 St. Paul, Minneapolis or Duluth, including multiples on Lands for Right of Way 
 Yards and Terminals and Adaptation and Solidification of Roadbed. 
 
 Key 
 
 No.. 
 
 Name of Railroad 
 
 Main Line 
 Roadway 
 Miles 
 
 'Total Cost of Reproduction 
 
 Total 
 
 Per Mile of 
 Main Line 
 Roadway 
 
 5 
 
 C. & N. W. Ry 
 
 651.277 
 
 $21,214,978.00 
 
 $32,574.44 
 
 10 
 
 D. & N. E. R. R 
 
 63.500 
 
 859,865.21 
 
 13,541.18 
 
 11 
 
 D. & N. M. Ry 
 
 35.000 
 
 880,008.25 
 
 25,143.09 
 
 14 
 
 M. C. & F. D. R. R 
 
 27.300 
 
 772,072.34 
 
 28,281.04 
 
 16 
 
 M. & I. Ry 
 
 174.470 
 
 3,966,308.93 
 
 22,733.47 
 
 27 
 
 W. M. & P. Ry 
 
 244.030 
 
 6,561,651.88 
 
 26,888.71 
 
 28 
 
 I. C. R. R 
 
 30.170 
 
 944,301.52 
 
 31,299.35 
 
 
 Totals . . . 
 
 1,225.747 
 
 $35,199,186.13 
 
 
 
 Average cost per mile 
 
 
 $28,716.52 
 
 46 
 
ESTIMATE ‘A’ = TABLE XI 
 
 Minnesota Railroad Appraisal of June, 30 1907. 
 
 Statement Showing the Cost of Reproducing Terminal Lands in the Cities of St. Paul, Minneapolis 
 and Duluth, Including multiples on Lands for Right of Way, Yards and Terminals. 
 
 Key 
 
 No. 
 
 Name of Railway 
 
 Acres 
 
 Total Cost of Reproduction 
 
 Total 
 
 Per Acre 
 
 2 
 
 C. B. & Q. R. R 
 
 118.748 
 
 $670,783.03 
 
 $5,648.80 
 
 3 
 
 C. G. W. Ry 
 
 122.600 
 
 1,322,393.44 
 
 10,786.24 
 
 4 
 
 C. M. & St. P. Ry 
 
 462.396 
 
 8,666,316.22 
 
 18,742.20 
 
 6 
 
 C. R. I. & P. Ry 
 
 83.305 
 
 609,943.58 
 
 7,321.81 
 
 7 
 
 C. St. P. M. & 0. Ry 
 
 353.887 
 
 5,529,592.97 
 
 15,625.31 
 
 8 
 
 D. & I. R. R. R 
 
 118.540 
 
 218,968.92 
 
 1,847.22 
 
 9 
 
 D. M. & N. Ry 
 
 304.962 
 
 561,903.92 
 
 1,842.53 
 
 12 
 
 D. U. D. & T 
 
 6.936 
 
 379,422.21 
 
 54,703.32 
 
 13 
 
 G. N. Ry 
 
 734.360 
 
 8,958,650.01 
 
 12,199.26 
 
 15 
 
 M. T. Ry 
 
 201.080 
 
 770,456.12 
 
 3,831.59 
 
 17 
 
 M. E. Ry 
 
 7.200 
 
 593,834.89 
 
 82,477.07 
 
 20 
 
 M. St. P. & S. Ste. M. Ry 
 
 329.689 
 
 2,032.539.25 
 
 6,165.02 
 
 21 
 
 M. & St. L. R. R 
 
 102.532 
 
 2,275,403.77 
 
 22,192.13 
 
 22 
 
 M. U. Ry 
 
 29.190 
 
 2,216,103.02 
 
 75,919.94 
 
 23 
 
 M. W. Ry 
 
 12.220 
 
 521,324.85 
 
 42,661.60 
 
 24 
 
 N. P. Ry 
 
 1,792.553 
 
 12,550,002.23 
 
 7,001.18 
 
 25 
 
 St. P. U. D 
 
 16.790 
 
 3,069,563.95 
 
 182,820.96 
 
 26 
 
 W. C. Ry 
 
 46.140 
 
 1,064,343.65 
 
 23,067.69 
 
 
 Totals . 
 
 4,843.128 
 
 $52,011,546.03 
 
 
 
 | Average per acre 
 
 
 $10,739.24 
 
 
 
 
 
ESTIMATE “A’'— TABLE XII. 
 Minnesota Railroad Appraisal as of June 30, 1907, 
 
 LOCOMOTIVES. 
 
 Q 
 
 m Eo 
 
 C 2 
 
 8 . < 
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 2 P 
 
 ■£ 5/3 
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 £ * 
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Passenger Train Equipment for Minnesota 
 
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 49 
 
Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Freight Train Equipment, Apportioned to Minnesota on a Car Mileage Basis. 
 (Same for Estimate “B”) 
 
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 Totals $46,911,106.58 7,596.434 8,023.842 10,437.800. 
 
 Averages $6,175 41 $5,846 46 $4,494.35 
 
Minnesota Railroad Appraisal as of June 30, 1907. 
 Miscellaneous Equipment Apportioned to Minnesota on Car Mileage Basis. 
 (Same for Estimate “B”) 
 
 
 
 
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 51 
 
ESTIMATE “A”— TABLE XVI. 
 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Statement Showing Cost of Reproducing Passenger Equipment, Freight Equipment, Miscellaneous Equipment, as Listed by Interstate Railroads and Applied 
 
 to Minnesota on the Basis of Relative Car Mileage. 
 
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 52 
 
 * Only for such Companies as give comparative data. 
 
 Note: The equipment above listed, does not include all of the equipment owned by interstate railroads, some of which; by its particular assignment; is not 
 
ESTIMATE “A” =TABLE XVII 
 
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 53 
 
Minnesota Railroad Appraisal of June 30, 1907 
 Grading, Clearing and Grubbing. 
 
 (Same for Estimate “B”) 
 
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 54 
 
 NOTE: Grade revision at Owatonna on C. R. I. & P. Ry., not included in above. This was put in at actual cost of $27,625.00, which added to the total, 
 $55,979,157.11 equals $56,006,782.11, the grand total of (GRADING, CLEANING AND GRUBBING) for all roads valued. 
 
 GRADING measured in excavation only. 
 
ESTIMATE “A” = TABLE XIX 
 Minnesota Railroad Appraisal of June 30, 1907. 
 
 Statement Showing the Estimated Cost of Reproducing the Lands Used for Right of Way, Yards and 
 Terminals, Separately for Each Railroad, and the Average Ratio to True Value. 
 
 Key 
 
 No. 
 
 Name of Railroad 
 
 Lands for Right of Way 
 Yards and Terminals 
 
 Column 3 
 Average Ratio 
 True Value to 
 Value for 
 
 Ry. Purposes 
 
 Column 1 
 Total Value of 
 Lands for 
 
 Ry. Purposes 
 
 Column 2 
 Total True Value 
 of Lands 
 from Transfers 
 
 2 
 
 C. B. & Q. R. R 
 
 770,586.87 
 
 $567,165.17 
 
 1.359 
 
 3 
 
 C. G. W. Ry 
 
 1,841,975.58 
 
 1,006,676.50 
 
 1.829 
 
 4 
 
 C. M. & St. P. Ry 
 
 11,563,590.19 
 
 6,355,933.84 
 
 1.819 
 
 5 
 
 C. & N. W. Ry 
 
 2,470,078.37 
 
 1,053,811.51 
 
 2.343 
 
 6 
 
 C. R. I. & P. Ry 
 
 1,466,031.22 
 
 658,962.88 
 
 2.224 
 
 7 
 
 C. St. P. M. & O. Ry 
 
 7,275,263.37 
 
 4,245,392.75 
 
 1.713 
 
 8 
 
 D. & I. R. R. R 
 
 1,258,388.03 
 
 625,556.25 
 
 2.011 
 
 9 
 
 D. M. & N. Ry 
 
 842,419.93 
 
 547,653.34 
 
 1.538 
 
 10 
 
 D. & N. E. R. R 
 
 18,000.00 
 
 6,000.00 
 
 3.000 
 
 11 
 
 D. & N. M. Ry 
 
 13,094.10 
 
 4,364.70 
 
 3.000 
 
 12 
 
 D. U. D. & Tfr 
 
 379,422.21 
 
 303,537.74 
 
 1.250 
 
 13 
 
 G. N. Ry 
 
 13,918,819.32 
 
 7,479,957.80 
 
 1.861 
 
 14 
 
 M. C. & F. D. R. R 
 
 73,888.26 
 
 25,707.42 
 
 2.874 
 
 15 
 
 M. Trf. Ry 
 
 919,791.06 
 
 494,315.20 
 
 1.860 
 
 16 
 
 M. & I. Ry 
 
 117,960.45 
 
 39,586.15 
 
 2.979 
 
 17 
 
 M. E. Ry 
 
 593,834.89 
 
 371,146.82 
 
 1.599 
 
 20 
 
 M. St. P. & S. Ste. M. Ry. . 
 
 2,974,028.98 
 
 1,589,445.92 
 
 1.871 
 
 21 
 
 M. & St. L. Jt. R 
 
 3,398,754.84 
 
 1,872,522.04 
 
 1.815 
 
 22 
 
 M. U. Ry 
 
 2,216,103.02 
 
 1,385,064.43 
 
 1.599 
 
 23 
 
 M. W. Ry 
 
 521,324.85 
 
 326,130.46 
 
 1.599 
 
 24 
 
 N. P. Ry 
 
 15,385,078.47 
 
 9,498,099.27 
 
 1.619 
 
 25 
 
 St. P. U. D 
 
 3,069,563.95 
 
 1,754,036.57 
 
 1.749 
 
 26 
 
 W. C. Ry 
 
 1,127,785.85 
 
 659,372.31 
 
 1.710 
 
 27 
 
 W. M. & P. Ry 
 
 836,537.23 
 
 342,191.50 
 
 2.444 
 
 28 
 
 I. C. R. R 
 
 149,436.66 
 
 62,628.97 
 
 2.386 
 
 
 Totals 
 
 $73,201,757.70 
 
 $41,275,259.54 
 
 1.7735 
 
 NOTE: Column 1 corresponds to Estimate “A” 
 
 Column 2 corresponds to Estimate “ B ” 
 
 Column 3 variations in average ratios, due to the effect of terminal property. 
 
 55 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
MINNESOTA RAILROAD APPRAISAL 
 
 June 30, 1907 
 
 ESTIMATE “B” 
 
ESTIMATE “B”. 
 
 Minnesota Railroad Appraisal as of June 30, 1 907. 
 
 CONTENTS OF STATISTICAL TABLES. 
 
 Omitting Multiples on Lands For Right Of Way, Yards and Terminals and 
 Adaptation and Solidification of Roadbed. 
 
 I. Mileage statement, (see Estimate “A” Table I). 
 
 II. Final summary, all roads taken into account in the Appraisal. 
 
 III. Cost of reproduction of the physical properties of the carrying railroads. 
 
 IV. Cost of reproduction of the physical properties of the switching rail- 
 
 roads. 
 
 V. Present value of the physical properties of the carrying railroads. 
 
 VI. Present value of the physical properties of the switching railroads. 
 
 VII. Statement of total acreage and total cost of reproduction of lands for 
 right of way, yards and terminals. 
 
 VIII. Statement of acreage and cost of reproduction per mile. 
 
 IX. Reproduction cost of carrying roads, inclusive and exclusive of ter- 
 minal lands in St. Paul, Minneapolis and Duluth. 
 
 X. Reproduction cost of carrying roads owjiing no terminal lands in St- 
 Paul, Minneapolis or Duluth. 
 
 XI. Cost of reproduction of terminal lands in the cities of St. Paul, Min- 
 neapolis and Duluth. 
 
 XII. Locomotives for Minnesota, (see Estimate “A” Table XII). 
 
 XIII. Passenger train equipment for Minnesota, (see Estimate “A” Table 
 
 XIII) . 
 
 XIV. Freight train equipment for Minnesota, (see Estimate “ A ” Table 
 
 XIV) . 
 
 XV. Miscellaneous equipment for Minnesota, (see Estimate “A” Table 
 
 XV) . 
 
 XVI. Cost of reproducing passenger, freight and miscellaneous, equipment 
 as listed by Interstate railroads and applied to Minnesota on the 
 basis of relative car mileage, (see Estimate “A” Table XVI). 
 
 XVII. All equipment for Minnesota and cost of reproduction per mile, (see 
 Estimate “A” Table XVII). 
 
 XVIII. Grading, Clearing and Grubbing, (see Estimate “A” Table XVIII). 
 
 XIX. Statement showing the estimated cost of reproducing the lands used 
 for Right of Way, Yards and Terminals, separately for each rail- 
 road, and the average ratio to true value. (See Estimate “A” 
 Table XIX Column 2). 
 
 58 
 
ESTIMATE “B”— TABLE II. 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right Of Way, Yards and Terminals. 
 
 Names of Railroads. 
 
 C. B. & Q. R. R. 
 
 C. G. W. Ry. 
 
 C. M. & St. P. Ry. 
 
 C. & N. W. Ry. 
 
 C. R. I. & P. Ry. 
 
 C. St. P. M. & O. Ry. 
 
 D. & I. R. R. 
 
 D. M. & N. Ry. 
 D. & N. E. R. R. 
 D. & N. M. Ry. 
 D. U. D. & Tfr. 
 G. N. Ry. 
 
 M. C. & F. D. R. R. M. U. Ry. 
 
 M. Tfr. Ry. M. W. Ry. 
 
 M. & I. Ry. N P. Ry 
 
 M. E. Ry. St. P. U. D. 
 
 M. St. P. & S. S. M. Ry.W. C. Ry. 
 
 M. & St. L. R. R. W. M. & P. Rv 
 I. C. R. R. 
 
 1st main track 7,596.434 Miles 
 
 Other main tracks 427.408 Miles 
 
 Side tracks 2,413.958 Miles 
 
 All tracks 10,437.800 miles 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. 
 
 Subject 
 
 Cost of 
 
 Reproduction, 
 
 New 
 
 Present 
 
 Value 
 
 1 
 
 Land for right of way, yards and terminals 
 
 $41,275,259.54 
 
 $41,275,259.54 
 
 2 
 
 Grading, clearing and grubbing 
 
 56,006,782. 11 
 
 56,006,782.11 
 
 3 
 
 Protection work, rip rap, retaining walls 
 
 2,419,292.42 
 
 2,419,292.42 
 
 4 
 
 Tunnels 
 
 253,250.00 
 
 215,262.50 
 
 5 
 
 Cross ties and switch ties 
 
 17,491,500.06 
 
 9,627,539.85 
 
 6 
 
 Ballast 
 
 9,413,351.34 
 
 9,413,351.34 
 
 7 
 
 Rails 
 
 33,010,087.72 
 
 25,199,668 20 
 
 8 
 
 Track fastenings 
 
 5,936,740.60 
 
 4,543,054.70 
 
 9 
 
 Switches, frogs and railroad crossings 
 
 1,389,363.52 
 
 962,741.45 
 
 10 
 
 Track laying and surfacing 
 
 ] 5,340,689.05 
 
 5,340,689.05 
 
 11 
 
 Bridges, trestles and culverts 
 
 19,567,524.80 
 
 14,518,834.30 
 
 12 
 
 Track and bridge tools 
 
 201,918.21 
 
 151,438.71 
 
 13 
 
 Fences, cattle guards and signs 
 
 2,768,394.93 
 
 1,403,082.54 
 
 14 
 
 Stock yards and appurtenances 
 
 n 559,896.21 
 
 349,759.71 
 
 15 
 
 Water stations 
 
 T 1,606,164.62 
 
 1,144,535.43 
 
 16 
 
 Coal stations i 
 
 3 717,519.88 
 
 507,703.49 
 
 17 
 
 Stations, buildings and fixtures 
 
 5,855,258 . 56 
 
 4,097,249.08 
 
 18 
 
 Miscellaneous buildings 
 
 |{ 4,344,684.37 
 
 3,403,171.52 
 
 19 
 
 Steam and electric power plants, gas plants 
 
 g 797,484.52i 
 
 656,069.99 
 
 20 
 
 General repair shops 
 
 . 4,123,119.91 
 
 2,959,019.07 
 
 21 
 
 Shop machinery and tools 
 
 1 1,831,671.22, 
 
 1,484,756.11 
 
 22 
 
 Engine houses, turntables and cinder pits 
 
 V 2,837,988 . 58 
 
 1,874,436.40 
 
 23 
 
 Track scales 
 
 g 184,130.00 
 
 129,474.45 
 
 24 
 
 Docks and wharves (inch coal and ore docks) 
 
 f 6,065,496.69 
 
 5,392,960.85 
 
 25 . 
 
 Interlocking plants 
 
 \ttti 403,071 .57 
 
 293,197.56 
 
 26 
 
 Signal apparatus 
 
 I 1 :-' 155,766 71 
 
 126,217 89 
 
 27 
 
 Telegraph lines and appurtenances 
 
 ' K ": 1,316,048.16 
 
 994,227.19 
 
 28 
 
 Telephone lines and appurtenances 
 
 3 1 94,526.17 
 
 70,926.17 
 
 29 
 
 Adaptation and solidification of roadbed 
 
 j 1 11,743,007.15 
 
 11,743,007.15 
 
 
 Total of items 1 to 29 inclusive 
 
 $237,709,988.62 
 
 $206,303,708.77 
 
 30 
 
 Engineering, superintendence, legal expenses, 4J% 
 
 10,696,949.49 
 
 10,696,949.49 
 
 
 Total of items 1 to 30 inclusive 
 
 $248,406,938.11 
 
 $217,000,658.26 
 
 31 
 
 Locomotives 
 
 17,090,953.40 
 
 12,608,422.67 
 
 32 
 
 Passenger equipment 
 
 6,616,170.78 
 
 4,554,442.63 
 
 33 
 
 Freight car equipment 
 
 46,911,106.58 
 
 34,068,095.26 
 
 34 
 
 Miscellaneous equipment 
 
 1,326,666.16 
 
 876,057.17 
 
 35 
 
 Marine equipment 
 
 43,500.00 
 
 32,625.00 
 
 
 Total of item 1 to 35 inclusive 
 
 $320,395,335.03 
 
 $269,140,300.99 
 
 36 
 
 *Freight on construction material 
 
 3,635,535.03 
 
 3,635,535.03 
 
 
 Total of items 1 to 36 inclusive 
 
 $324,030,870.06 
 
 $272,775,836.02 
 
 37 
 
 Contingencies, 5% on total of item 1 to 36 
 
 16,201,543.50 
 
 16,201,543.50 
 
 38 
 
 Stores and supplies in Minnesota 
 
 5,210,010.98 
 
 5,210,010.98 
 
 
 Interest during construction 
 
 28,377,716.16 
 
 28,377,716.16 
 
 
 Grand totals 
 
 
 $322,565,106.66 
 
 Omitting adap. and solid’n. of roadbed .. $12,858,592 .83 $360,961,547.87 $309,706,513.83 
 
 *For cross ties, rails track fastenings, switches and frogs. 
 
 59 
 
Minnesota Railroad Appraisal as of June 30, 1907. 
 
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ESTIMATE “B” — TABLE IV. 
 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Cost of Reproduction of the Physical Properties of the Switching Railroads' Omitting Multiples on 
 Lands for Right of Way, Yards and Terminals and Adaptation and Solidification of Roadbed. 
 
 Key 
 
 No. 
 
 Name of Railroad 
 
 Cost of 
 Reproduction 
 ofiPhysical 
 Properties as of 
 ! June 30, 1907 
 
 Distribution of Cost of 
 
 Main Line Roadway 
 
 Repro. for Mil. in Minn. 
 
 All Tracks 
 
 Mil. in 
 Minn. 
 
 Cost 
 
 Mil. in 
 Minn. 
 
 Cost 
 
 12 
 
 D. U. D. & T 
 
 $821,544.60 
 
 0.398 
 
 $2,064,182.41 
 
 2.831 
 
 $290,195.9 0 
 
 15 
 
 M. T. Ry 
 
 2,332,762.49 
 
 12.500 
 
 186,621.00 
 
 69.800 
 
 33,420.66 
 
 17 
 
 M. E. Ry 
 
 639,268.08 
 
 0.947 
 
 675,045.50 
 
 4.730 
 
 135,151.82 
 
 22 
 
 M. U. Ry 
 
 3,364,425.19 
 
 2.630 
 
 1,279,249.12 
 
 10.660 
 
 315,612.12 
 
 23 
 
 M. W. Ry 
 
 849,883 . 10 
 
 1.690 
 
 502,889.41 
 
 6.890 
 
 123,350.23 
 
 25 
 
 St. P. U. D 
 
 2,847,343.59 
 
 0 . 560 
 
 5,084,542.13 
 
 8.760 
 
 325,039 22 
 
 
 Totals 
 
 10,855,227.05 
 
 18.725 
 
 
 103.671 
 
 
 6 
 
 Average 
 
 
 $579,718.40 
 
 
 $104,708.42 
 
 
 
 
 
 
Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Present Value of the Physical Properties of the Carrying Railroads. 
 
 Omitting multiples on Lands for Right of Way, Yards and Terminals and Adaptation and Solidification of Roadbed. 
 
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 62 
 
ESTIMATE “B” = TABLE VI 
 Minnesota Railroad Appraisal as of June' 30, 1907. 
 
 Present Value of the Physical Properties of the Switching Railroads omitting multiples on Lands for 
 Right of Way, Yards and Terminals and Adaptation and Solidification of Roadbed. 
 
 Key 
 
 No. 
 
 Name of Railroad 
 
 Present Value of 
 Physical 
 Properties 
 as of 
 
 June 30, 1907 
 
 Distribution of Present Val. for Mil. in Minn. 
 
 Main Line Roadway 
 
 All Tracks 
 
 Mil. in 
 Minn. 
 
 Value 
 per Mile 
 
 Mil. in 
 Minn. 
 
 Value 
 per Mile 
 
 12 
 
 D. U. D. & Tfr 
 
 $728,387.67 
 
 0.398 
 
 $1,830,119.77 
 
 2.831 
 
 $257,289.89 
 
 15 
 
 M. T. Ry 
 
 2,051,024.98 
 
 12 . 500 
 
 164,082.00 
 
 69 . 800 
 
 29,384.31 
 
 17 
 
 M. E. Ry 
 
 589,296.04 
 
 . 0.947 
 
 622,276.70 
 
 4.730 
 
 124,586.90 
 
 22 
 
 M. U. Ry 
 
 3,064,903.84 
 
 2.630 
 
 1,165,362.68 
 
 10 . 660 
 
 287,514.43 
 
 23 
 
 M. W. Ry 
 
 737,261.70 
 
 1.690 
 
 436,249.53 
 
 6.890 
 
 107,004.60 
 
 25 
 
 St. P. U. D 
 
 2,67.7,453.11 
 
 0.560 
 
 4,781,166.27 
 
 8.760 
 
 305,645.33 
 
 
 Totals 
 
 $9,848,327.34 
 
 18.725 
 
 
 103.671 
 
 
 
 ^Average value per mile 
 
 
 $525,945.38 
 
 
 $94,995.97 
 
 63 
 
Minnesota Railroad Appraisal of June 30 , 1907 . 
 
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 Estimated cost of reproducing terminal lands of above Railroads in St. Paul, Minneapolis and Duluth is $28,308,859.56. 
 Switching roads owning terminals in these Cities not included 
 
ESTIMATE “B” = TABLE X 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Statement Showing Reproduction Cost of Carrying Roads Owning No Terminal Lands in St. Paul, 
 Minneapolis or Duluth; Omitting multiples on Lands for Right of Way, Yards and Terminals 
 and Adaptation and Solidification of Roadbed. 
 
 Key 
 
 No. 
 
 Name of Railroad 
 
 Main Line 
 Roadway 
 Miles 
 
 Total Cost of Reproduction 
 
 Total 
 
 Main Line 
 Roadway 
 
 5 
 
 C. & N. W. Ry 
 
 651.277 
 
 $18,541,143.82 
 
 28,468.91 
 
 10 
 
 D. & N. E. R. R 
 
 63.500 
 
 791,496.10 
 
 12,464.51 
 
 11 
 
 D. & N M. Ry 
 
 35.000 
 
 836,477.00 
 
 23,899.34 
 
 14 
 
 M. C. & F. D. R. R 
 
 * 27.300 
 
 690,926.13 
 
 25,308.65 
 
 16 
 
 M. & I. Ry 
 
 174.470 
 
 3,709,605.15 
 
 21,262.14 
 
 27 
 
 W. M. & P. Ry 
 
 244.030 
 
 5,763,945.39 
 
 23,619.82 
 
 28 
 
 I. C. R. R 
 
 30.170 
 
 798,457.56 
 
 26,465.28 
 
 
 Totals . 
 
 1,225.747 
 
 $31,132,051.15 
 
 
 
 Average cost per mile 
 
 25,398.43 
 
 67 
 
ESTIMATE “B” = TABLE XI 
 
 Minnesota Railroad Appraisal as of June 30, 1907. 
 
 Statement Showing the Cost of Reproducing Terminal Lands in the Cities of St. Paul, Minneapolis 
 and Duluth, Omitting multiples on Lands for Right of Way, Yards and Terminals. , 
 
 Key 
 
 No. 
 
 Name of Railway 
 
 Acres 
 
 Total Cost of Reproduction 
 
 Total 
 
 PerTAcre 
 
 2 
 
 C. B. & Q. R. R 
 
 118.748 
 
 $517,312.56 
 
 $4,356.39 
 
 3 
 
 C. G. W. Ry 
 
 122.600 
 
 796,154.48 
 
 6,493.91 
 
 4 
 
 C. M. & St. P. Ry 
 
 462.396 
 
 5,102,925.14 
 
 11,035.84 
 
 6 
 
 C. R. I. & P. Ry 
 
 83.305 
 
 367,919>99 
 
 4,416.54 
 
 7 
 
 C. St. P. M. & 0. Ry 
 
 353.887 
 
 3,562,497.21 
 
 10,066.76 
 
 8 
 
 D. & I. R. R. R 
 
 118.540 
 
 162,802.48 
 
 1,373.40 
 
 9 
 
 D. M. & N. Ry 
 
 304.962 
 
 449,523.15 
 
 1,474.03 
 
 12 
 
 D. U. D. & T 
 
 6.936 
 
 303,537.74 
 
 43,762.65 
 
 13 . 
 
 G. N. Ry 
 
 734.560 
 
 5,561,913.56 
 
 7,573.82 
 
 15 
 
 M. T. Ry 
 
 201.080 
 
 452,359.20 
 
 2,249.64 
 
 17 
 
 M. E. Ry 
 
 7.200 
 
 371,146.82 
 
 51,548.17 
 
 20 
 
 M. St. P. & S. Ste. M. Ry 
 
 329.689 
 
 1,263,130.07 
 
 3,831.28 
 
 21 
 
 M. & St. L. R. R 
 
 102.532 
 
 1,425,644.04 
 
 13,904.39 
 
 22 
 
 M. U. Ry 
 
 29.190 
 
 1,385,064.43 
 
 47,449.97 
 
 23 
 
 M. W. Ry 
 
 12.220 
 
 326,130.46 
 
 26,688.25 
 
 24 
 
 N. P. Ry 
 
 1,792.553 
 
 8,463,975.14 
 
 4,721.74 
 
 25 
 
 St. P. U. D 
 
 16.790 
 
 1,754,036.57 
 
 104,469.12 
 
 26 
 
 W. C. Ry 
 
 46.140 
 
 635,061.74 
 
 13,763.80 
 
 
 Total 
 
 4,843.128 
 
 $32,901,134.78 
 
 
 
 Average per acre 
 
 ■ 
 
 $6,793.37 
 
 68 
 
MINNESOTA RAILROAD APPRAISAL 
 
 June 30, 1907 
 
 APPENDICES 
 
APPENDIX “A” 
 
 ESTIMATE “A” DETAILS FOR EACH 
 RAILROAD APPRAISED. 
 
 70 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company— CH I CAGO, BURLINGTON & QUINCY R. R. 
 
 MAIN LINES.* 
 
 Miles. 
 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track 
 
 ... 22.26 
 
 Single main 
 
 track 
 
 1.20 
 
 Second main track 
 
 ... 0.16 
 
 Second main 
 
 track 
 
 
 Third main track 
 
 
 Sidings 
 
 
 1.76 
 
 Fourth main track 
 
 
 
 
 
 Fifth main track 
 
 
 
 
 
 Sixth Main track 
 
 
 
 
 
 Sidings 
 
 
 
 
 
 Chicago, 
 
 Ry.) 
 
 JOINT OWNERSHIP TRACKS. 
 Burlington & Quincy Railway’s proportion 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 Subject. 
 
 Land for right of way, yards and terminals... 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants... 
 
 General repair shops 
 
 Shop machinery* and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 30 Engineering, superintendence, legal expenses, 4 x /z% 
 
 36 
 
 Locomotives 
 
 Passenger equipment . . . 
 Freight car equipment . . 
 Miscellaneous equipment 
 Marine equipment 
 
 Total of items 1 to 35, inclus,i\ 
 " Freight on construction material. 
 
 Contingencies, 5% on total of items 1 to 36 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 vith C., Mil. & 
 
 Miles. 
 St. P. 
 
 0.88 
 
 hysical Properties. 
 
 Cost of 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $770,586.87 
 
 $770,586.87 
 
 432,821.75 
 
 432,821.75 
 
 42,928.75 
 
 42,928.75 
 
 None 
 
 None 
 
 101,740.62 
 
 54,736.46 
 
 50,683.68 
 
 50,683.68 
 
 175,305.64 
 
 127,185.41 
 
 34,811.52 
 
 25,274.96 
 
 12,245.20 
 
 8,446.30 
 
 31.508.00 
 
 31,508.00 
 
 115,038.95 
 
 92,996.05 
 
 950.00 
 
 712.50 
 
 3,304.21 
 
 1,652.11 
 
 377.64 
 
 245.47 
 
 3,200.95 
 
 2,304.68 
 
 8,500.00 
 
 3,400.00 
 
 35,683.00 
 
 25,396.00 
 
 47,489.00 
 
 32,407.53 
 
 2,982.00 
 
 2,385.60 
 
 None 
 
 None 
 
 661.00 
 
 528.80 
 
 33,880.00 
 
 28,334.22 
 
 2,867.00 
 
 2,100.20 
 
 None 
 
 None 
 
 12,845.62 
 
 10,790.32 
 
 565.00 
 
 395.50 
 
 4,884.00 
 
 3,663.00 
 
 135.00 
 
 101.25 
 
 39,297.78 
 
 39,297.78 
 
 $1,965,293.18 
 
 $1,790,883.19 
 
 88,438.19 
 
 88,438.19 
 
 $2,053,731.37 
 
 $1,879,321.38 
 
 146,112.48 
 
 128,321.48 
 
 35,237.78 
 
 21,654.09 
 
 250,525.23 
 
 139,746.16 
 
 6,586.00 
 
 2,467.98 
 
 None 
 
 None 
 
 $2,492,192.86 
 
 $2,171,511.09 
 
 5,735.38 
 
 5,735.38 
 
 $2,497,928.24 
 
 $2,177,246.47 
 
 124,896.41 
 
 124,896.41 
 
 5,500.00 
 
 5,500.00 
 
 98,345.22 
 
 98,345.22 
 
 $2,726,669.87 
 
 $2,405,988.10 
 
 *For cross ties, rails, 
 June 30th, 1907. 
 
 KEY NO. 2. 
 
 track fastenings, switches and frogs. 
 
 By DWIGHT C. MORGAN, 
 Engineer Railroad & Warehouse Commission. 
 
 71 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company — CHICAGO GREAT WESTERN RY. 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track Noire 
 
 Second main track None 
 
 Sidings None 
 
 MAIN LINES. 
 
 Miles. 
 
 Single main track...,. 117.59 
 
 Second main track : 4.45 
 
 Third main track None 
 
 Fourth main track None 
 
 Fifth main track None 
 
 Sixth main track None 
 
 Sidings 69.212 ' 
 
 JOINT OWNERSHIP TRACKS. 
 
 Miles. 
 
 Chicago Great Western’s proportion with (Northern Pacific Ry. and Great 
 
 Northern Ry.) sidings 0.559 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals $1,841,975.58 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs..... 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks)...,. 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 y 2 ’/r 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals .... 
 
 *For cross ties, rails, 
 June 30th, 1907. 
 
 KEY NO. 3. 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $1,841,975.58 
 
 $1,841,975.58 
 
 1,082,817.12 
 
 1,082,817.12 
 
 5,099.25 
 
 5,099.25 
 
 None 
 
 None 
 
 397,384.69 
 
 216,606.61 
 
 185,546.11 
 
 185,546.11 
 
 614,279.85 
 
 471,159.23 
 
 84,801.35 
 
 64,837.93 
 
 36,236.23 
 
 25,268.56 
 
 99,220.60 
 
 99,220.60 
 
 487.059.72 
 
 378,295.38 
 
 4,240.00 
 
 3,180.00 
 
 69,247.99 
 
 34,624.00 
 
 16,272.34 
 
 9,819.10 
 
 55,800.53 
 
 43,314.69 
 
 24,800.00 
 
 17,612.00 
 
 121,467.35 
 
 77,003.16 
 
 36,764.40 
 
 25,202.11 
 
 None 
 
 None 
 
 14,000.00 
 
 8,120.00 
 
 9,907.05 
 
 7,925.64 
 
 71,304.00 
 
 49,652.70 
 
 3,829.00 
 
 2,297.40 
 
 None 
 
 None 
 
 18,291.57 
 
 12,544.17 
 
 9,811.00 
 
 6,867.70 
 
 None 
 
 None 
 
 73.00 
 
 54.75 
 
 203,973.34 
 
 203,973.34 
 
 5,494,202.07 
 
 4,873,017.13 
 
 247,239.09 
 
 247,239.09 
 
 $5,741,441.16 
 
 $5,120,256.22 
 
 545,597.16 
 
 430,491.94 
 
 195,636.49 
 
 134,441.39 
 
 597,189.48 
 
 .343,981.14 
 
 18,173.00 
 
 13,099.10 
 
 None 
 
 None 
 
 $7,098,037.29 
 
 $6,042,269.79 
 
 37,809.67 
 
 37,809.67 
 
 $7,135,846.96 
 
 $6,080,079.46 
 
 356,792.35 
 
 356,792.35 
 
 None 
 
 None 
 
 277,274.94 
 
 277.274.94 
 
 $7,769,914.25 
 
 $6,714,146.75 
 
 track fastenings, switches and frogs. 
 
 By DWIGHT C. MORGAN. 
 Engineer Railroad & Warehouse Commission. 
 
 72 
 
ESTIMATE “A.’ 
 
 Minnesota Railroad 
 
 Warehouse Commission Railroad Appraisal of 1907. 
 FINAXi SUMMARY SHEET. 
 
 Name of Operating Company — CHICAGO, MILWAUKEE & ST. PAUL RY. 
 
 MAIN LINES. 
 
 Miles. 
 
 Single main track 1,199.330 
 
 Second main track. 
 Third main track.. 
 Fourth main track. 
 Fifth main track.. 
 Sixth main track.. 
 
 35,094 
 
 1.630 
 
 None 
 
 None 
 
 None 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track None 
 
 Second main track None 
 
 Sidings None 
 
 Sidings 258.960 
 
 JOINT OWNERSHIP TRACKS. 
 
 Chi., Mil. & St. P. Ry’s. proportion (joint with W. M. & Pac. & C., St. P., 
 
 M. & O.) single main track 
 
 Chi., Mil. & St. P. Ry’s. proportion (joint with W. M. & Pac. & C., St. P., 
 
 M. & O.) second main track 
 
 Chi., Mil. & St. P. Ry’s. proportion (St. L., Omaha, Ft. D., N. W., C., B. & Q. 
 
 and W., M. & P.) sidings 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 No. Subject. Reproduction, 
 
 New. 
 
 1 Land for right of way, yards and terminals $11,563,590.19 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 X Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants.. 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 y 2 % 
 
 Miles. 
 
 2.650 
 
 1.005 
 
 4.510 
 
 Present 
 
 Value. 
 
 $11,563,590.19 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive. 
 
 36 *Freight on construction material.... 
 
 Total of items 1 to 36, inclusive 
 
 Contingencies, 5% on total of items 1 to 36 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 
 production, items 
 29 (2 y 2 years) 
 
 June 30th, 1907. 
 
 KEY NO. 4. 
 
 1 to 36. inclusive, except item 
 
 By DWIGHT C. MORGAN. 
 Engineer Railroad & Warehouse Commission. 
 
 552,602.00 
 
 552,602.00 
 
 None 
 
 None 
 
 2,674,347.07 
 
 1,459,473.35 
 
 875.209.69 
 
 875,209.69 
 
 4,668,940.12 
 
 3,591,427.75 
 
 954,663.32 
 
 735,749.81 
 
 157,585.75 
 
 111.050.30 
 
 763,232.50 
 
 763,232.50 
 
 3,206,558.29 
 
 2,461,858.55 
 
 19,331.00 
 
 14,498.25 
 
 608.748.99 
 
 308,681.00 
 
 92,113.57 
 
 60.969.56 
 
 214,920.68 
 
 156,921.46 
 
 65,166.00 
 
 32,909.08 
 
 861,268.20 
 
 552,551.64 
 
 510,852.32 
 
 378,015.57 
 
 46,652.70 
 
 37,322.1.6 
 
 313,379.00 
 
 148,836.18 
 
 120,535.48 
 
 96,428.39 
 
 265,3'04.40 
 
 133,035.08 
 
 20,133.00 
 
 14,606.55 
 
 None 
 
 None 
 
 34.797.79 
 
 24,629.92 
 
 16,741.00 
 
 11,718.70 
 
 144,738.50 
 
 108,553.90 
 
 None 
 
 None 
 
 1,711,070.20 
 
 1,711,070.20 
 
 . $38,479,914.22 
 
 $33,922,374.24 
 
 1,731,596.14 
 
 1,731,596.14 
 
 . $40 211.510.36 
 
 $35,653 970.38 
 
 1,497,935.35 
 
 769,075.59 
 
 927.500.29 
 
 602,596.94 
 
 4,264,228.56 
 
 2,763,646.53 
 
 72.420.89 
 
 52,664.47 
 
 None 
 
 None 
 
 . $46,973', 595. 45 
 
 $39,841,953.91 
 
 500,259.49 
 
 500.259.49 
 
 . $47,473,854.94 
 
 $40 342,213.40 
 
 2,373.692.75 
 
 2.373.692.75 
 
 167,567.11 
 
 167,567.11 
 
 L 
 
 4,576,278.47 
 
 4,576,278.47 
 
 . $54,591,393.27 
 
 $47,459,751.73 
 
 nd frogs. 
 
 
 73 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company — CHICAGO & NORTHWESTERN RY. 
 
 MAIN LINES. BRANCHES. 
 
 
 Miles. 
 
 
 Miles. 
 
 Single main track 
 
 651.277 
 
 Single main track 
 
 
 Second main track 
 
 
 Second main track.... 
 
 
 Third main track 
 
 
 Sidings 
 
 
 Fourth main track 
 
 
 
 
 Fifth main track 
 
 
 
 
 Sixth main track 
 
 
 
 
 Sidings 
 
 
 
 
 JOINT OWNERSHIP TRACKS. 
 
 Miles. 
 
 Chicago & Northwestern Ry’s. proportion (with Chi., Mil., St. P. & Omaha 
 
 Ry.) sidings 1.605 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 30 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 Subject. Reproduction, 
 
 New. ■ 
 
 Present 
 
 Value. 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings. 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations * 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants.., 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 Engineering, superintendence, legal expenses, 4%% 
 
 Total of items 1 to 30, inclusive 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 Total of items 1 to 35 inclusi 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 y 2 years) 
 
 $2,470,078.37 
 
 $2,470,078.37 
 
 2,959,533.50 
 
 2,959,533.50 
 
 62,093.13 
 
 62,093.13 
 
 None 
 
 None 
 
 1,331,067.59 
 
 725,861.40 
 
 475,787.84 
 
 475,787.84 
 
 2,418.232.74 
 
 1,745,532.95 
 
 422.956,64 
 
 306,311.03 
 
 76,246.68 
 
 52,088.70 
 
 395,145.00 
 
 395,145.00 
 
 1,701,522.22 
 
 1,146,551.71 
 
 15,623.05 
 
 11,717.28 
 
 301,275.54 
 
 150.637.S2 
 
 83,877.43 
 
 48,027.80 
 
 145.654.27 
 
 95,456.71 
 
 55.908.00 
 
 37.091.52 
 
 358,360.24 
 
 218,883.18 
 
 89,473.73 
 
 59,625.27 
 
 26,220.20 
 
 20,9(6.16 
 
 133,823.33 
 
 92,046.57 
 
 96,570.00 
 
 77,256.00 
 
 252,920.00 
 
 130,097.81 
 
 11.263.50 
 
 7,118.10 
 
 None 
 
 None 
 
 18,512.51 
 
 12,435.98 
 
 8,800.00 
 
 6,160.00 
 
 None 
 
 None 
 
 216.00 
 
 162.00 
 
 941,584.88 
 
 941,584.88 
 
 $14,852,746.39 
 
 $12,248,260.71 
 
 668,373.59 
 
 668,373.59 
 
 $15,521,119.98 
 
 $12,916,634.30 
 
 566,113.53 
 
 305,937.48 
 
 381,986.11 
 
 218. 648. 35 
 
 2,120.245.49 
 
 1,419,716.33 
 
 36,202.50 
 
 13,686.50 
 
 None 
 
 None 
 
 $18,625,667.61 
 
 $14,874,623.51 
 
 537,821.67 
 
 537,821.67 
 
 $19,163,489.28 
 
 $15,412,445.18 
 
 958,174.46 
 
 958,174.46 
 
 None 
 
 None 
 
 i 
 
 1.093,314.26 
 
 1,093,314.26 
 
 Grand totals $21,214,978.00 $17,463,933.90 
 
 *For cross ties, rails, track fastenings, switches and frogs 
 
 June 30th, 1907. By DWIGHT C. MORGAN. 
 
 KEY NO 5 Engineer Railroad & Warehouse Commission. 
 
 74 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company— CH ICAGO, ROCK ISLAND & PACIFIC RY. 
 
 MAIN LINES. 
 
 Miles. 
 
 Single main track 236.21 
 
 Second main track. 
 Third main track.. 
 Fourth mai ntrack. 
 Fifth main track.. 
 Sixth main track.. 
 
 Second 
 
 Sidings 
 
 None 
 None 
 None 
 None 
 None 
 
 Sidings 32.896 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals.. 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9' Switches, frogs and railroad crossings, 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track, and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 ■t Stock yarns and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants.. 
 
 20 General repair shops 
 
 21 Shop machinery and tools. 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, iy 2 % 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 * Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re 
 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Grand totals $8,716,215.62 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN. 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 6. 
 
 BRANCHES. 
 
 in track 
 
 iin track 
 
 Miles. 
 
 Physical Properties. 
 
 Cost of 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $1,466,031.22 
 
 $1,466,031.22 
 
 1,693,033.40 
 
 1,693,033.40 
 
 36,389.75 
 
 36,389.75 
 
 None 
 
 None 
 
 517,339.09 
 
 311,428.45 
 
 133,062.45 
 
 133,062.45 
 
 825,687.95 
 
 673.256.13 
 
 126,980.15 
 
 103,907.42 
 
 22,195.11 
 
 16,292.03 
 
 136,620.00 
 
 136,620.00 
 
 644,482.59 
 
 520,982.78 
 
 7,809.15 
 
 5.856.S6 
 
 100,723.59 
 
 50,361.83 
 
 23,884.03 
 
 16,012.93 
 
 34,394.31 
 
 28,702.46 
 
 25,198.00 
 
 20,796.36 
 
 344.005.19 
 
 304,099.03 
 
 5,688.40 
 
 4,117.54 
 
 None 
 
 None 
 
 None 
 
 None 
 
 225.00 
 
 180.00 
 
 51,365.00 
 
 38,306.83 
 
 1,400.00 
 
 1,120.00 
 
 None 
 
 None 
 
 26,023.00 
 
 20.677.4S 
 
 650.00 
 
 455 00 
 
 None 
 
 None 
 
 296.00 
 
 222.00 
 
 276,907.34 
 
 276,907.34 
 
 . $6,500,390.72 
 
 $5,858,819.29 
 
 j 292,517.58 
 
 292,517.58 
 
 . $6,792,908.30 
 
 $6,151,336.87 
 
 334,119.05 
 
 235,611.09 
 
 96,968.21 
 
 65.812.32 
 
 591,191.53 
 
 449,306.00 
 
 6,458.71 
 
 2,964.38 
 
 None 
 
 None 
 
 . $7,821,645.80 
 
 $6,905,030.66 
 
 171,282.56 
 
 171,282.56 
 
 . $7,992,928.36 
 
 $7,076,313.22 
 
 399.646.42 
 
 399.646.42 
 
 15,000.00 
 
 15,000.00 
 
 i 
 
 308.640.84 
 
 308,640.84 
 
 $7,799,600.43 
 
 75 
 
ESTIMATE “A." 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL. SUMMARY SHEET. 
 
 Name of Operating Company— CH ICAGO, ST. P., MINNEAPOLIS & OMAHA RY. 
 
 MAIN LINES. . BRANCHES. 
 
 Miles. Miles. 
 
 Single main track 429.02 Single main track None 
 
 Second main track .- 22.95 Second main track None 
 
 Third main track 3.18 Sidings None 
 
 Fourth main track 3.18 
 
 Fifth main track None 
 
 Sixth main track None 
 
 Sidings 198.73 
 
 JOINT OWNERSHIP TRACKS. Miles. 
 
 Chi., St. P., Mpls. & Omaha Ry’s. proportion (with Nor. Pac., G. N., C., M. & 
 
 St. P. and C. N. W. Rys.) single main track 2.100 
 
 Chi., St. P., Mpls. & Omaha Ry’s. proportion (with Nor. Pac., G. N., C., M. & 
 
 St. P. and C. N. W. Rys.) second main track 0.640 
 
 Chi., St. P., Mpls. & Omaha Ry’s. proportion (with Nor. Pac., G. N., C., M. & 
 
 Sr. P. and C. & N. W. Rys.) sidings 2.824 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 No. Subject. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants... 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Bocks and wharves (inch coal and ore docks) . 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4^% 
 
 Total of items 1 to 30, inclusive 
 
 31 fLocomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 3'4 Miscellaneous equipment 
 
 35 Marine equipment 
 
 36 * Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 V 2 years) 
 
 Grand totals $26,778,560.07 $22,838,119.85 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN, 
 
 fAs of Sept. 4th, 1907. 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 7. 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $7,275,263.37 
 
 $7,275,263.37 
 
 2,758,845.10 
 
 2,758 845.10 
 
 288,963.60 
 
 288,963.60 
 
 None 
 
 None 
 
 1,211,389.89 
 
 657,860.59 
 
 640,250.40 
 
 640,250.49 
 
 2,100,875.53 
 
 1,515,247.60 
 
 355,725.83 
 
 256,080.18 
 
 124,701.40 
 
 83,568.83 
 
 344,847.00 
 
 344 847.00 
 
 1,507,801.01 
 
 1,103,996.61 
 
 10,144.84 
 
 . 7.608.63 
 
 208,759.77 
 
 103,879.93 
 
 44,064.82 
 
 24,772.05 
 
 140,755.43 
 
 108,289.81 
 
 45,210.80 
 
 28 823.66 
 
 528,215.55 
 
 390.254.51 
 
 189,828.91 
 
 120,971.05 
 
 66.015.50 
 
 53.259.49 
 
 244,411.07 
 
 166.684.18 
 
 188,195.51 
 
 150,556.42 
 
 304,783.00 
 
 195.434.64 
 
 16,794.50 
 
 11,155.10 
 
 104,497.98 
 
 95,589.18 
 
 15.832.25 
 
 11,225.27 
 
 7,341.65 
 
 5,139.15 
 
 111.85 
 
 83.89 
 
 622.00 
 
 466.50 
 
 649,000.48 
 
 649 000.4S 
 
 $19,373,249.04 
 
 $17,048,117. 9 2 
 
 871,796.21 
 
 871,796.21 
 
 $20,245,045.25 
 
 $17,919,913.43 
 
 1,049,557.94 
 
 679,292.76 
 
 516 052.27 
 
 300.858.47 
 
 1,936.612.21- 
 
 932,202.37 
 
 49.628.51 
 
 24,188.93 
 
 None 
 
 None 
 
 $23,796,896.18 
 
 $19,856,455.^6 
 
 195.254.24 
 
 195,254.24 
 
 $23,992,150.42 
 
 $20, 051, 710. 9 0 
 
 1.199.607.52 
 
 1.199.607.52 
 
 186 213.13 
 
 186,213.13 
 
 i 
 
 1,400,589.00 
 
 1,400 589.00 
 
 76 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company — DULUTH & IRON RANGE R. R. 
 
 MAIN LINES. 
 
 Miles. 
 
 Single main track 155.577 
 
 Second main track 73.736 
 
 Third main track None 
 
 Fourth mai ntrack None 
 
 Fifth mai ntrack None 
 
 Sixth main track None 
 
 Sidings 80.346 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track 85.254 
 
 Second main track None 
 
 Sidings 15.134 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 ' 
 29 
 
 Subject. 
 
 30 
 
 Cost of 
 Reproduction, 
 New. 
 
 Land for right of way, yards and terminals $1,2; 
 
 Grading, clearing and gruooing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross 1 ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants.. 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) , 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 to 
 
 Present 
 
 Value. 
 
 Total of items 1 
 
 Locomotives 
 
 Passenger equipment . . . 
 Freight car equipment. . . 
 Miscellaneous equipment 
 Marine equipment 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (iy 2 years) 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN, 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 8. 
 
 
 $1,258,388.03 
 
 $1,258,388.03 
 
 
 4,105,471.30 
 
 4,105,471.30 
 
 
 189,981.50 
 
 189,981.50 
 
 
 None 
 
 None 
 
 
 510,249.63 
 
 279,618.80 
 
 
 646,129.49 
 
 646,129.49 
 
 
 1,445,470.53 
 
 1,057,927.65 
 
 
 237,439.23 
 
 173,805.52 
 
 
 82,582.15 
 
 57,316.67 
 
 
 205,023.50 
 
 205,023.50 
 
 
 447,831.11 
 
 320,312.12 
 
 
 5,497.76 
 
 4,123.32 
 
 
 44,775.05 
 
 22,387.53 
 
 
 889.10 
 
 755.74 
 
 
 66,427.91 
 
 37,260.52 
 
 
 30,665.00 
 
 23,079.00 
 
 
 118,437.10 
 
 86,460.49 
 
 
 104,203.00 
 
 7 0 ; 8 7 0 . 1 0 
 
 
 24,176.19 
 
 19,340.95 
 
 
 190,252.00 
 
 134.847.36 
 
 
 53,128.73 
 
 42,502.98 
 
 
 133,156.00 
 
 87,729.47 
 
 
 24,294.00 
 
 19,435.20 
 
 
 1.779,570.00 
 
 1,601,613.00 
 
 
 None 
 
 None 
 
 
 1,546.06 
 
 1,082.24 
 
 
 38,113.00 
 
 28,584.75 
 
 
 76,880.00 
 
 57,660.00 
 
 
 551,373.04 
 
 551.373.04 
 
 
 $12,371,950.41 
 
 $11,083,080.27 
 
 y 2 % 
 
 556,737.77 
 
 556,737.77 
 
 
 $12,928,688.18 
 
 $11,639,818.04 
 
 
 1,083,586.87 
 
 793,416.36 
 
 
 111,600.00 
 
 62,458.50 
 
 
 3,947,008.22 
 
 2.819,592,55 
 
 
 55,857.98 
 
 29,575.35 
 
 
 43,500.00 
 
 32,625.00 
 
 
 $18,170,241.25 
 
 $15,377,485.80 
 
 
 151,278.78 
 
 151,278.78 
 
 
 $18,321,520.03 
 
 $15 528,764.58 
 
 
 916,076.00 
 
 916 076.00 
 
 
 260,746.96 
 
 260,746.96 
 
 re- 
 
 
 
 tem 
 
 
 
 
 1,066,208.82 
 
 1,066,208.82 
 
 
 $20,564,551.81 
 
 $17,771,796.36 
 
 77 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company— DU LUTH MISSABE & NORTHERN RY. 
 
 MAIN LINES. 
 
 
 
 BRANCHES. 
 
 
 Single main track 
 
 Second main track 
 
 Third main track 
 
 Fourth main track 
 
 Fifth main track 
 
 Sixth main track 
 
 Sidings 
 
 Miles. 
 
 . . 126.570 
 
 75.243 
 
 . . 125.586 
 
 Single main 
 Second main 
 Sidings 
 
 track 
 
 track 
 
 Miles. 
 
 17.935 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross' ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 y 2 % 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 ^Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 ( iy 2 years) 
 
 Cost of 
 
 Reproduction, Present 
 
 New. 
 
 $842,419.93 
 
 2,271,726.60 
 
 2,160.00 
 
 None 
 
 430,351.31 
 
 544,961.63 
 
 1,210,289.38 
 
 302,822.19 
 
 76,872.55 
 
 180.442.00 
 897,771.84 
 
 7,260.83 
 
 22,263.97 
 
 568.00 
 46,154.08 
 
 43.908.00 
 
 86.146.35 
 
 104.471.00 
 26,519.69 
 
 180.718.00 
 
 44.668.35 
 
 70.485.00 
 
 7.100.00 
 3,361,518.48 
 
 7.540.00 
 588.50 
 
 19,348.24 
 
 177.00 
 380,993.87 
 
 $11,170,246.79 
 
 502,661.10 
 
 $11,672,907.89 
 
 1,302,592.36 
 
 169.872.00 
 7,164,687.00 
 
 180.801.00 
 None 
 
 $20,490,860.25 
 
 123.789.53 
 
 $20,614,649.78 
 
 1,030,732.49 
 
 228,270.22 
 
 1,214,019.35 
 
 Value. 
 $842,419.93' 
 2,271,726.60 
 2,160.00 
 None 
 234,971.82 
 544,961.63 
 846,129.67 
 211,672.71 
 51,264.00 
 180,442.00 
 749,391.73 
 5,445.62 
 11 131.98 
 482.80 
 25,892.44 
 37,779.84 
 58,784.52 
 71,040.28 
 21,215.75 
 164,784.45 
 35,734.68 
 55,095.90 
 5 430.00 
 3,025,366.63 
 7,238.40 
 411.95 
 14,511.18 
 132.75 
 380,993.87 
 
 $9,856,613.13 
 
 502,661.10 
 
 $10 359.274.23 
 1,169.286.75 
 136,711.75 
 6,477.722.92 
 169,308.28 
 None 
 
 $18,312,303.93 
 
 123.7S9.53 
 
 $18,436,093.46 
 
 1,030,732.49 
 
 228,270.22 
 
 1,214,019.35 
 
 Grand totals 
 
 $23,087,671.84 $20,909,115.52 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN 
 
 Engineer Railroad & Warehouse Commission 
 
 KEY NO. 9. 
 
 78 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company — DULUTH & NORTHEASTERN R. R. 
 
 MAIN LINES. 
 
 Miles. 
 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track 
 
 57.00 
 
 Single main 
 
 track 
 
 6.50 
 
 Second main track 
 
 
 Second main 
 
 track 
 
 None 
 
 Third main track'. 
 
 None 
 
 Sidings 
 
 
 
 Fourth main track , 
 
 
 
 
 Fifth main track 
 
 None 
 
 
 
 
 Sixth main track 
 
 None 
 
 
 
 
 Sidings . . .• 
 
 7.00 
 
 
 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross' ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 v Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives, 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $18,000.00 
 
 $18,000.00 
 
 145,131.00 
 
 145,131.00 
 
 225.00 
 
 225.00 
 
 None 
 
 None 
 
 66,157.90 
 
 35,678.96 
 
 14,688.00 
 
 14,688.00 
 
 177,039.19 
 
 116,478.10 
 
 24,738.89 
 
 16,278.19 
 
 5,254.45 
 
 3,376.63 
 
 35.250.00 
 
 35.250.00 
 
 84,836.38 
 
 72,-201.63 
 
 848.00 
 
 636.00 
 
 83.78 
 
 41.89 
 
 None 
 
 None 
 
 2,391.15 
 
 2,199.86 
 
 None 
 
 None 
 
 2,297.00 
 
 2,176.80 
 
 481.89 
 
 433.70 
 
 150.00 
 
 97.50 
 
 250.00 
 
 237.50 
 
 555.25 
 
 444.20 
 
 350.00 
 
 315.00 
 
 None 
 
 None 
 
 None 
 
 None 
 
 5,094.58 
 
 4,687.01 
 
 None 
 
 None 
 
 None 
 
 None 
 
 4,075.12 
 
 3,056.34 
 
 49,954.80 
 
 49,954.80 
 
 $637,852.38 
 
 $521, 588.il 
 
 28,703.36 
 
 28,703.36 
 
 $666,555.74 
 
 $550 291.47 
 
 27,164.40 
 
 14.097.63 
 
 1,457.00 
 
 1,369.58 
 
 79.751.76 
 
 64.010.20 
 
 7,772.98 
 
 4,804.55 
 
 None 
 
 None 
 
 $782,701.88 
 
 $634,573.43 
 
 7,998.49 
 
 7,998.49 
 
 $790,700.37. 
 
 $642,571.92 
 
 39,535.02 
 
 39,535.02 
 
 None 
 
 None 
 
 29.629.82 
 
 29,629.82 
 
 Grand totals 
 
 $859,865.21 $711,736.76 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN, 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 10. 
 
 79 
 
ESTIMATE “A. 1 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 \ 
 
 Name of Operating Company— DU LUTH & NORTHERN MINNESOTA RY. 
 
 MAIN LINES. BRANCHES. 
 
 
 Miles. 
 
 
 
 Miles. 
 
 Single main track 
 
 Second main track 
 
 35.00 
 
 Single main 
 
 track 
 
 None 
 
 None 
 
 Second main 
 
 track 
 
 
 r l hird main track 
 
 None 
 
 Sidings 
 
 
 
 Fourth main track 
 
 
 
 
 
 Fifth main track 
 
 
 
 
 
 Sixth main track 
 
 None 
 
 
 
 
 Sidings 
 
 26.80 
 
 
 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops. . 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances.. 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4*4% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives” 
 
 32 Passenger equipment . . ' 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production. items 1 to 36. inclusive, except item 
 29 (1 year) *. 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $13,094.10 
 
 $13,094.10 
 
 118,034.40 
 
 118,034.40 
 
 3,208.50 
 
 3,208.50 
 
 None 
 
 None 
 
 72,866.60 
 
 39,231.38 
 
 22,040.00 
 
 22,040.00 
 
 147,034.92 
 
 100,956,61 
 
 21,326.60 
 
 14,630.05 
 
 4,317.25 
 
 2,849.92 
 
 30,900.00 
 
 30,900.00 
 
 65,981.48 
 
 39,588.89 
 
 1,484.00 
 
 1,113.00 
 
 280.65 
 
 140.33 
 
 None 
 
 None 
 
 4,866.56 
 
 4,282.57 
 
 None 
 
 None 
 
 825.00 
 
 680.00 
 
 2,920.00 
 
 2,336.00 
 
 4,800.00 
 
 4,090.00 
 
 3,200.00 
 
 2,624.00 
 
 1,882.00 
 
 1,505.60 
 
 1,750.00 
 
 1,380.00 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 4,598.00 
 
 3,448.50 
 
 30,674.00 
 
 30,674.00 
 
 $556,084.06 
 
 $436,806.85 
 
 25,023.78 
 
 25,023.78 
 
 581,107.84 
 
 $461.83.0.63 
 
 67.683.00 
 
 18,224.76 
 
 1,900.00 
 
 1,786.00 
 
 117,325.00 
 
 86,232.50 
 
 9,600.00 
 
 5.490.00 
 
 None 
 
 None 
 
 $777,615.84 
 
 $573,563 89 
 
 7,921.05 
 
 7,921.05 
 
 $785,536.89 
 
 $581,484.94 
 
 39,276.84 
 
 39.276.84 
 
 25,000.00 
 
 25,000.00 
 
 30,194.52 
 
 30.194.52 
 
 Grand totals 
 
 $880,008.25 $675,956.30 
 
 *For cross ties, rails, track fastenings, switches and frogs 
 
 June 30th, 1907. ” By DWIGHT C. MORGAN, 
 
 „ Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 11. 
 
 80 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company— DU LUTH, UNION DEPOT & TRANSFER. 
 
 MAIN LINES. 
 
 
 
 
 BRANCHES. 
 
 
 
 Miles. 
 
 
 
 
 Miles. 
 
 Single main track 
 
 
 Single 
 
 main 
 
 track 
 
 
 Second . main track 
 
 
 Second 
 
 main 
 
 track 
 
 
 Third main trae.k 
 
 None 
 
 Sidings 
 
 
 
 None 
 
 Fourth main track 
 
 None 
 
 
 
 
 Fifth main track 
 
 None 
 
 
 
 
 
 Sixth main track 
 
 None 
 
 
 
 
 
 Sidings 
 
 2.831 
 
 
 
 
 
 No. 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 30 
 
 36 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Subject. 
 
 Land for right of way, yards and terminals 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross' ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs... 
 
 Stock yards' and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 Engineering,' superintendence, legal expenses, 4%% 
 
 Total of items 1 to 30, inclusive 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 Contingencies, 5% on total of items 1 to 36 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 
 nroduction, 
 29 (1 year) . 
 
 items 1 to 36, inclusive, except item 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $379,422.21 
 
 $379,422.21 
 
 11.712.75 
 
 11,712.75 
 
 None 
 
 None 
 
 None 
 
 None 
 
 5,363.86 
 
 2,875.03 
 
 2,944.24 
 
 2,944.24 
 
 8,742.13 
 
 5,229.54 
 
 1,034.57 
 
 618.88 
 
 4,985.41 
 
 2,982.77 
 
 1,698.60 
 
 1,698.60 
 
 29,610.58 
 
 20,814.64 
 
 . None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 336,097.55 
 
 266,823.16 
 
 7,220 00 
 
 5,611.13 
 
 1,300.00 
 
 1,040.00 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 2,481.09 
 
 2,481.09 
 
 $792,612.99 
 
 $704,254.04 
 
 > 35,667.58 
 
 35,667.58 
 
 $828,280.57 
 
 $739,921.62 
 
 5,483.40 
 
 685.42 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None' 
 
 None 
 
 None 
 
 $833,763.97 
 
 $740,607.04 
 
 49.64 
 
 49.54 
 
 $833,813.61 
 
 $740,656.68 
 
 41,690.68 
 
 41,690.68 
 
 1,940.00 
 
 1,940.00 
 
 33.253.30 
 
 33,253.30 
 
 Grand totals 
 
 *For cross ties, rails, 
 June 30th, 1907. 
 
 KEY NO. 12. 
 
 $910,697.59 
 
 $817,540.66 
 
 track fastenings, switches and frogs. 
 
 By DWIGHT C. MORGAN, 
 Engineer Railroad & Warehouse Commission. 
 
 81 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907- 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating 
 
 Company- 
 
 —GREAT NORTHERN RY. 
 
 
 MAIN LINES. 
 
 Miles. 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track 2 
 
 Second main track 
 
 ,006.92 
 
 Single main track 
 
 43.013 
 
 63.39 
 
 Second main track 
 
 None 
 
 Third main track 
 
 9.33 
 
 Sidings 
 
 25.506 
 
 Fourth main track 
 
 2.29 
 
 
 
 Fifth main track 
 
 2.27 
 
 
 
 Sixth main track 
 
 1.44 
 
 
 
 Sidings 
 
 534.362 
 
 
 
 JOINT OWNERSHIP TRACKS. 
 
 Great Northern Ry’s. proportion (with N. P. Ry., C. G. W. Ry. and C., St. P., 
 M. & O. Ry.) sidings . . . : 
 
 Miles. 
 
 0.878 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 No. Subject. Reproduction, Present 
 
 New. Value. 
 
 1 Land for right of way, yards and terminals....... 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts.. \ 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (inch coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4V 2 f / 2 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 3'4 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive .- 
 
 36 ^Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (4 years) 
 
 Grand totals 
 
 $13,918,819.32 
 
 16,531,191.24 
 
 522.498.25 
 None 
 
 4.404,850.80 
 
 2,870,472.43 
 
 8.644.268.49 
 
 1.903.030.49 
 284,364.57 
 
 1,366,615.25 
 
 3,908,810.42 
 
 47,786.90 
 
 443,473.20 
 
 61,542.52 
 
 393.794.26 
 
 203.300.00 
 1,140,050.16 
 1,311,074.20 
 
 270,420.55 
 
 1,174.436.60 
 
 528,934.89 
 
 634.695.00 
 
 27.829.00 
 
 38.392.00 
 
 122.192.00 
 63,092.50 
 
 641.306.00 
 3,491.00 
 
 3,219,642.09 
 
 $64,680,374.13 
 
 2,910,616.84 
 
 $67,590,990.97 
 
 4,127.544.12 
 
 1,835,089.38 
 
 12,949,934.80 
 
 333,805.88 
 
 None 
 
 $86,837,365.15 
 
 730,138.91 
 
 $87,567,504.06 
 
 4,378,375.20 
 
 1,632,565.00 
 
 13,495,657.92 
 
 $107,074,102.18 
 
 $13,918,819.32 
 16 531,191.24 
 522,498.25 
 None 
 2,401,956.77 
 2,870.472.43 
 6,693,565.02 
 1,493 344.07 
 199,146.11 
 1,366,615.25 
 2.836,828.63 
 35,840.22 
 221,736.69 
 41,045.04 
 
 291.284.90 
 151,918.00 
 819,220.04 
 
 1,103,392.93 
 
 216,336.44 
 
 938,128.21 
 
 423.147.91 
 446,432.59 
 
 17 077.40 
 34,552.80 
 91,295.28 
 61,334.35 
 480,979.50 
 2.618.25 
 3,219,642:09 
 
 $57,430 419.73 
 2,910,616.84 
 
 $60.341. 036.57 
 3, 145, 881. SO 
 1.326 953.13 
 9,149,128.94 
 215,605 22 
 None 
 
 $74,178,605.66 
 
 730,138.91 
 
 $74,908 744.57 
 4,378,375.20 
 1,632,565.00 
 
 13,495,657.92 
 
 $94,415,342.69 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN. 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 13. 
 
 82 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company — MASON CITY & FORT DODGE R. R. 
 
 MAIN LINES. 
 
 Miles. 
 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track 
 
 27.30 
 
 Single 
 
 main track 
 
 
 Second main track 
 
 None 
 
 Second 
 
 main track 
 
 
 Third rfiain track 
 
 
 Sidings 
 
 
 
 Fourth main track 
 
 None 
 
 
 
 
 Fifth main track 
 
 None 
 
 
 
 
 Sixth main track 
 
 None 
 
 
 
 
 Sidings 
 
 4.51 
 
 
 
 
 JOINT OWNERSHIP TRACKS. 
 
 Mason City & Ft. Dodge R. R.’s proportion (with C., Mil. & St. 
 sidings 
 
 Miles. 
 
 P. Ry.) 
 0.270 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Subject. 
 
 Land for right of way, yards and terminals.. 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Gross ties and switch ties 
 
 Ballast 
 
 Rails 
 
 1 rack fas tenings 
 
 Switches, frogs and railroad crossingsi 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants', gas plants.. 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $73,888.26 
 
 $73,888.26 
 
 78,889.97 
 
 78,889.97 
 
 None 
 
 None 
 
 None 
 
 None 
 
 62,371.97 
 
 33,648.35 
 
 32,105.51 
 
 32,105.51 
 
 89,620.03 
 
 62,501.27 
 
 13,241.28 
 
 9,2-27.66 
 
 3,086.85 
 
 2,061.02 
 
 16,040.00 
 
 16.040.00 
 
 54,946.90 
 
 36,438.70 
 
 488.00 
 
 366.00 
 
 11,926.40 
 
 5.963.20 
 
 2,867.33 
 
 1,698.53 
 
 2,119.60 
 
 1,658.90 
 
 None 
 
 None 
 
 11,578.36 
 
 5,957.30 
 
 713.00 
 
 403.35 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 9,000.00 
 
 4,050.00 
 
 None 
 
 None 
 
 None 
 
 None 
 
 2,226.00 
 
 1,691.76 
 
 100.00 
 
 70.00 
 
 None 
 
 None 
 
 None 
 
 None 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 1 / £G 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 3'4 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive.... 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 $489,196.53 
 
 $390 646.83 
 
 22,013.84 
 
 22,013.84 
 
 $511,210.37 
 
 $412,660.69 
 
 18,577.29 
 
 7,883.00 
 
 12,745.44 
 
 10,934.31 
 
 149,610.89 
 
 111,534.92 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $692,143.99 
 
 $543,012.92 
 
 17,059.52 
 
 t 17,059.52 
 
 $709,203.51 
 
 $560,072.44 
 
 35,460.17 
 
 35.460.17 
 
 None 
 
 • None 
 
 27,408.66 
 
 27,408.66 
 
 $622,941.27 
 
 Grand totals $772,072.34 
 
 *For cross ties, rails, track fastenings, switches and frogs 
 June 30th, 1907. By DWIGHT C. MORGAN, 
 
 ____ .. Engineer Railroad & Warehouse Commission 
 
 KEY NO. 14. 
 
 83 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company — MINNESOTA TRANSFER RY. 
 
 MAIN LINES. BRANCHES. 
 
 
 Miles. 
 
 
 
 Miles. 
 
 Single main track 
 
 11.50 
 
 Single main 
 
 track 
 
 None 
 
 Second, main track 
 
 
 Second main 
 
 track 
 
 
 Third main track 
 
 None 
 
 Sidings 
 
 
 
 Fourth main track 
 
 
 
 
 
 Fifth main track 
 
 None 
 
 
 
 
 Sixth main track 
 
 None 
 
 
 
 
 Sidings 
 
 58.30 
 
 
 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track x fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (inch coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegranh lines and annurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 %% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 3'4 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36. inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 Reproduction, 
 New. 
 
 $919,791.06 
 
 438,349.75 
 
 None 
 
 None 
 
 120,276.94 
 
 21,764.50 
 
 195,990.91 
 
 33,861.15 
 
 31,598.34 
 
 52,060.00 
 
 139,873.51 
 
 1,514.75 
 
 4,429.20 
 
 113,812.41 
 
 13,598.94 
 
 4,229.98 
 
 943.80 
 
 137,810.77 
 
 None 
 
 10,938.03 
 
 10,156.25 
 
 34,195.96 
 
 9.629.00 
 None 
 
 9.752.00 
 25.00 
 
 None 
 
 None 
 
 54,687.36 
 
 $2,359,289.61 
 
 106,168.03 
 
 $2,465 457.64 
 156,786.00 
 None 
 600.00 
 1,500.00 
 None 
 
 $2,624,343.64 
 
 13,703.07 
 
 $2,638,046.71 
 
 131.902.34 
 
 None 
 
 Present 
 
 yalue. 
 
 $919,791.06 
 438,349.75 
 None 
 None 
 64,920.37 
 21,764.50 
 147,439.77 
 25,497.44 
 22,276.03 
 52,060.00 
 99,414.68 
 1,136.06 
 2,214.60 
 75, 273. IS 
 10,138.55 
 3,346.78 
 674.66 
 119,731.58 
 None 
 10.548.23 
 8,125.00 
 26.455.89 
 6,648.80 
 None 
 4,680.96 
 17.50 
 None 
 None 
 54,687.36 
 
 $2,115,192.75 
 
 106,168.03 
 
 $2,221,3'60.7S 
 
 120.177.35 
 
 None 
 
 168.00 
 
 900.00 
 
 None 
 
 $2,342,606.13 
 
 13,703.07 
 
 $2,356,309.20 
 
 131,902.34 
 
 None 
 
 103,334.37 103,334.37 
 
 $2,873,283.42 $2,591,545.91 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN. 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 15. 
 
 84 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company— M I N N ESOTA & INTERNATIONAL R. R. 
 
 MAIN LINES. 
 
 Miles. 
 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track 
 
 161.83 
 
 Single main 
 
 track 
 
 12.64 
 
 Second main track 
 
 None 
 
 Second main 
 
 track 
 
 
 Third main track 
 
 Fourth main track 
 
 Fifth main track 
 
 Sixth main track 
 
 Sidings 
 
 None 
 
 None 
 
 None 
 
 None 
 
 41.02 
 
 Sidings 
 
 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross’ ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards' and appurtenances 
 
 15 Water stations* 1 . 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tcols 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 1 / 2 r /'< 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusite 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4 % on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 Reproduction 
 New. 
 
 $117,960.45 
 
 983,255.67 
 
 2.825.00 
 None 
 
 353,287.25 
 224,551.05 
 ■ 577,120.00 
 • 82,615.91 
 17,614.82 
 107,745.00 
 118,477.28 
 
 4.091.50 
 
 11,677.47 
 
 864.38 
 
 26,510.81 
 
 10.294.00 
 35,124.30 
 
 20.825.00 
 None 
 None 
 None 
 
 7.150.00 
 
 1.600.00 
 None 
 
 5,700.00 
 
 None 
 
 21,163,60 
 
 None 
 
 152,905.51 
 
 $2,883,359.00 
 
 129,751.15 
 
 $3,013,110.15 
 
 163.091.12 
 
 34.700.00 
 
 272,250.00 
 
 14,024.75 
 
 None 
 
 $3,497,176.02 
 
 132,686.41 
 
 $3 629,862.43 
 181, 493’.12 
 15,875.10 
 
 139,078.28 
 
 $3,966,308.93 
 
 Present 
 
 Value. 
 
 $117,960.45 
 
 983,255.67 
 
 2.825.00 
 None 
 
 190, 421. S3 
 224,551.05 
 420.045.77 
 60.144.38 
 12,205.33 
 107.745.00 
 74 586.65 
 3,068.62 
 5,838.73 
 624.95 
 17,921.31 
 7,215.44 
 29,248.64 
 17,356.35 
 None 
 None 
 None 
 5,900.50 
 
 1.280.00 
 None 
 
 4 560.00 
 None 
 15,872.70 
 None 
 152,903.51 
 
 $2,455,533.90 
 
 129,751.15 
 
 $2,585,285 05 
 124.729.19 
 25,760.00 
 190,790.00 
 13,763.76 
 None 
 
 $2,940,328.00 
 
 132,686.41 
 
 $3 073,014.41 
 181,493.12 
 15,875.10 
 
 139,078.28 
 
 $3,409,460.91 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN. 
 
 Engineer Railroad & Warehouse Commission 
 
 KEY NO. 16. 
 
 85 
 
ESTI MATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 FINAL SUMMARY SHEET. 
 
 Name of Operating 
 
 Company — M 
 
 1 N N EAPOLIS 
 
 EASTERN RY. 
 
 
 MAIN LINES. 
 
 Miles. 
 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track 
 
 
 Single main 
 
 track 
 
 None 
 
 Second main track 
 
 
 Second main 
 
 track 
 
 None 
 
 Third main track 
 
 None 
 
 Sidings 
 
 
 None 
 
 Fourth main track 
 
 
 
 
 
 Fifth main track 
 
 
 
 
 
 Sixth main track 
 
 None 
 
 
 
 
 Sidings 
 
 4.73 
 
 
 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 30 
 
 31 
 
 32 
 
 33 
 
 34 
 
 35 
 
 36 
 
 37 
 
 38 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 • Subject. 
 
 Land for right of way, yards and terminals 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels : 
 
 Cross' ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing... 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools .• 
 
 Fences, cattle guards and signs 
 
 Stock yards' and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 Engineering, superintendence, legal expenses, 4 %% 
 
 Total of items 1 to 30, inclusive 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment • 
 
 Total of items 1 to 35 inclusive 
 
 •'Freight on construction material 
 
 Total of items 1 to 36,, inclusive 
 
 Contingencies, 5 % on total of items 1 to 36 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $593,834.89 
 
 $593, 834. S9 
 
 13,500.00 
 
 13,500.00 
 
 6,390.00 
 
 6,390.00 
 
 None 
 
 None 
 
 8,627.80 
 
 4,624.50 
 
 1,198.38 
 
 1,198.36 
 
 12,452.16 
 
 7,448.88 
 
 2,280.23 
 
 1,364.03 
 
 2,443.35 
 
 1,462.84 
 
 3,784.00 
 
 3,784.00 
 
 115,377.14 
 
 82,626.22 
 
 150.00 
 
 112.50 
 
 148.75 . 
 
 74.38 
 
 None 
 
 None 
 
 500.00 
 
 400.00 
 
 660.00 
 
 646.80 
 
 None 
 
 None 
 
 1,305.00 
 
 1,190.34 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 2,917.00 
 
 1,700.60 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 4,145.37 
 
 4,145.37 
 
 $769,714.05 
 
 $724,503.71 
 
 34,637.13 
 
 34,637.13 
 
 $804,351.18 
 
 $759,140.84 
 
 17,697.00 
 
 12.935.30 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $822,048.18 
 
 $772,076.14 
 
 300.24 
 
 300.24 
 
 $822,348.42 
 
 $772,376.38 
 
 41,117.42 
 
 41.117.42 
 
 1,266.14 
 
 1,266.14 
 
 32,728.12 
 
 12,728.12 
 
 $897,460.10 $847,488.06 
 
 ♦For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN, 
 
 Engineer Railroad & Warehouse Commission 
 
 KEY NO. 17. 
 
 86 
 
ESTIMATE “A. 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company— M I N N EAPOLIS, ST. P. & SAULT STE. MARIE RY. 
 
 MAIN LINES. BRANCHES. 
 
 
 Miles. 
 
 - 
 
 
 Miles. 
 
 Single main track 
 
 539.573 
 
 Single main 
 
 track 
 
 None 
 
 Second main track 
 
 
 Second main 
 
 track 
 
 
 Third main track 
 
 None 
 
 Sidings 
 
 
 
 Fourth main track 
 
 
 
 
 
 Fifth main track 
 
 
 
 
 
 Sixth main track 
 
 
 
 
 
 Sidings' 
 
 103.623 
 
 
 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 19 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 30 
 
 31 
 
 32 
 
 33 
 
 34 
 
 36 
 
 37 
 
 38 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Subject. 
 
 Land for right of way, yards and terminals 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross’ ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric rower plants, gas plants 
 
 General repair shops 
 
 Shop macninery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track- scales. . . .* 
 
 Docks and wharves (incl. coal and ore docks)... . 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 Engineering, superintendence, legal expenses, 4 y 2 r /c 
 
 Total of items 1 to 30, inclusive 
 
 Locomotives. 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 ♦Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 Contingencies, 5% on total of items 1 to 36 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (iy 2 years) 
 
 Grand totals 
 
 Cost of 
 Reproduction 
 New. 
 
 $2,974,028.98 
 
 $2,744,797.98 
 
 2,067.50 
 
 None 
 
 941,263.16 
 
 702,427.73 
 
 2,300,828.05 
 
 286,500.60 
 
 57,279.58 
 
 325,044:80 
 
 634,936.25 
 
 11.212.68 
 
 241,356.20 
 
 16,503.16 
 
 111,936.96 
 
 42,389.10 
 
 201,161.62 
 
 318,724.10 
 
 92.379.00 
 477,057. 4S 
 213,923.32 
 151.460.50 
 
 7.772.00 
 None 
 
 23.978.00 
 
 1.400.00 
 135,254.13 
 
 775.85 
 
 906,237.91 
 
 $13,922,696.64 
 
 626,521.35 
 
 $14,549,217.99 
 
 1,753,657.19 
 
 598,360.26 
 
 2,369,158.72 
 
 71,517.07 
 
 None 
 
 $19,-341,911.23 
 
 374,129.60 
 
 $19,716,040.83 
 
 985,802.04 
 
 160,251.44 
 
 1,128,588.17 
 
 $21,990,682.48 
 
 Present 
 
 Value. 
 
 $2,974,028.98 
 
 2,744.797.98 
 
 2.067.50 
 None 
 
 583,109.14 
 
 702,427.73 
 
 2,020,627.77 
 
 251,180.08 
 
 42,605.68 
 
 325,044.80 
 
 500,700.50 
 
 8.409.51 
 
 135.756.38 
 10,218.41 
 86.136.59 1 
 35,770.33 
 
 154,395 63 
 294,213.56 
 85,377.30 
 
 369.557.39 
 186,837.86 
 125,434.48 
 
 6,115.70 
 None 
 19,403.52 
 991.60 
 108,631 60 
 613.39 
 906,237.91 
 
 $12,680,691.32 
 
 626,521.35 
 
 $13,307,212.67 
 1,560,561.14 
 500,468 52 
 1,511 997.09 
 46,242.94 
 None 
 
 $16,926 482.36 
 374,129.60 
 
 $17,300,611.96 
 
 985,802.04 
 
 160,251.44 
 
 1,128,588.17 
 
 $19,575,253.61 
 
 *For cross ties, rails, 
 June 30th, 1907, 
 
 KEY NP. 20. 
 
 track fastenings, switches and frogs. 
 
 By DWIGHT C. MORGAN, 
 Engineer Railroad & Warehouse Commission. 
 
 87 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company — MINNEAPOLIS & ST. LOUIS R. R. 
 
 MAIN LINES. 
 
 Miles. 
 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track 
 
 377.01 
 
 Single 
 
 main track 
 
 1.45 
 
 Second main track 
 
 9.03 
 
 Second 
 
 main track 
 
 None 
 
 Third main track 
 
 
 Sidings 
 
 
 0.224 
 
 Fourth main track 
 
 
 
 
 
 Fifth main track 
 
 
 
 
 
 Sixth main track 
 
 None 
 
 
 
 
 Sidings 
 
 . . 102.372 
 
 
 
 
 JOINT OWNERSHIP TRACKS. 
 
 M. & St. L.’s proportion (with C., Mil. & St. P. Ry.) sidings 
 
 Miles. 
 
 2.345 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 No. Subject. Reproduction, Present 
 
 New. Value. 
 
 1 Land for right of way, yards and terminals.’ 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls .... 
 
 4 Tunnels 
 
 5 Cross ties and switch ties .... 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools , 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations.. 
 
 16 Coal stations.... : 
 
 1 i Station buildings and fixtures 
 
 IS Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pifs 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 2S Telephone lines and appurtenances 
 
 29 Adaptation and s'olidification of roadbed 
 
 Total of items 1 to 29, inclusive .' 
 
 30 Engineering, superintendence, legal expenses, 4 %% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36. inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production. items 1 to 36. inclusive, except item 
 29 (1V 2 years) 
 
 $3,398,754.84 
 
 $3,398,754.84 
 
 1,867,784.66 
 
 1,867,784.66 
 
 40,370.00 
 
 40.370.00 
 
 None 
 
 None 
 
 971,640.27 
 
 530,726.56 
 
 379,715.97 
 
 379,715.97 
 
 1,554,760.17 
 
 1,226.638.94 
 
 250,640.18 
 
 198,337.55 
 
 61,240.25 
 
 42,073.48 
 
 251,917.80 
 
 251,917.80 
 
 799,106.63 
 
 620,465.26 
 
 27,791.00 
 
 20.843.25 
 
 141,038.05 
 
 70,519.03 
 
 45,582.49 
 
 24.158.63 
 
 69,322.46’ 
 
 49,880.11 
 
 25,682.00 
 
 17.815.40 
 
 23'0,031.07 
 
 137.041.53 
 
 30,958.15 
 
 16,332.92 
 
 62,528.00 
 
 50,989.50 
 
 180,338.00 
 
 123,622.66 
 
 10,0,074.70 
 
 80,059.76 
 
 144,427.00 
 
 106,097.53 
 
 6,342.00 
 
 4,165.20 
 
 None 
 
 None 
 
 12,800.00 
 
 9.216 00 
 
 2,594.00 
 
 1,815.80 
 
 27,109.00 
 
 20,331.75 
 
 None 
 
 None 
 
 608,896.43 
 
 608,896.43 
 
 $11,291,445.12 
 
 $9,898,570.56 
 
 508,115.03 
 
 508 115.03 
 
 $11,799,560.15 
 
 $10,406,685.59 
 
 573 216.62 
 
 357,859.13 
 
 340,3'42.98 
 
 216,832.51 
 
 1,847.949.06 
 
 1,276,193 62 
 
 93,906.21 
 
 51,347.91 
 
 None 
 
 None 
 
 $14,654,975.02 
 
 $12 308.918.76 
 
 137,988.71 
 
 137,988.71 
 
 $14,792,963.73. 
 
 $12,446 907.47 
 
 739,648.18 
 
 739,648.18 
 
 238,589.00 
 
 238,589.00 
 
 851,044.04 
 
 851,044 04 
 
 Grand totals 
 
 $16,622,244.95 $14,276,188 69 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. ' By DWTGHT C. MORGAN, 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 21. 
 
 88 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company- 
 MAIN LINES. 
 
 Miles. 
 
 Single main track 2.63 
 
 Second main track 2.63 
 
 Third main track None 
 
 Fourth main track None 
 
 Fifth main track None 
 
 Sixth main track None 
 
 Sidings 5.40 
 
 MINNEAPOLIS UNION RY. 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track None 
 
 Second main track None 
 
 Sidings None 
 
 
 No. 
 
 
 
 30 
 
 
 31 
 
 32 
 
 33 
 
 34 
 
 35 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Subject. 
 
 Land for right of way, yards and terminals... 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings , 
 
 Steam and electric power plants, gas plants... 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) . 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Cost of 
 Reproduction, 
 New. 
 
 $2,216,103.02 
 
 122.719.00 
 
 88.801.50 
 None 
 
 21.600.50 
 12,926.92 
 33,672.13 
 
 8,984.04 
 
 8,143.55 
 
 6,396.00 
 
 920,042.96 
 
 135.00 
 51. ,65 
 
 None 
 
 None 
 
 None 
 
 342.500.00 
 
 760.00 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 
 9,342.42 
 
 Present 
 
 Value. 
 
 $2,216,103.02 
 
 122,719.00 
 
 88,801.^0 
 
 None 
 
 11,750.67 
 
 12,926.92 
 
 22,324.62 
 
 5.956.42 
 5,334.85 
 6,396.00 
 
 761,016.26 
 
 101.25 
 
 25.83 
 
 None 
 
 None 
 
 None 
 
 229,358.50 
 
 500.08 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 9.342.42 
 
 Total of items 1 to 29, inclusive $3,792,178.69 $3,492,657.34 
 
 Engineering, superintendence, legal expenses, 4 1 / £% 170,648.04 170,648.04 
 
 Total of items 1 to 30, inclusive 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 $3,962,826.73 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $3,663,305.38 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 Total of items 1 to 35 inclusive 
 36 * Freight on construction material... 
 
 $3,962,826.73 $3, 663, 305. 3S 
 
 1,965.33 1,965.33 
 
 Total of items 1 to 36, inclusive $3,964,792.06 $3,665,270.71 
 
 37 Contingencies, 5% on total of items 1 to 36 198,239.60 198,239.60 
 
 38 Stores, and supplies, in Minnesota None None 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 
 29 (1 year) 158,217.98 158,217.98 
 
 Grand totals $4,321,249.64 $4,021,728.29 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN, 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 22. 
 
 
 89 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 . FINAL SUMMARY SHEET. 
 
 Name of Operating Company — MINNEAPOLIS WESTERN RY. 
 
 MAIN LINES. 
 
 Miles. 
 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track 
 
 1.69 
 
 Single main 
 
 track 
 
 None 
 
 Second main track 
 
 None. 
 
 Second main 
 
 track 
 
 None 
 
 Third main track 
 
 Fourth main track 
 
 Fifth main track 
 
 Sixth main track 
 
 Sidings 
 
 None 
 
 None 
 
 None 
 
 None 
 
 5.20 
 
 Sidings 
 
 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 - Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross' ties and ‘switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches', frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards' and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking' plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and aopurtenances 
 
 29 Adaptation and solidification of rQadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 y 2 % 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 
 nroduction, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $521,324.85 
 
 $521,324.85 
 
 19,500.00' 
 
 19,500.00 
 
 13,494.00 
 
 13,494.00 
 
 None 
 
 None 
 
 12,255.20 
 
 6,617.81 
 
 4,866.70 
 
 4,866.70 
 
 20.790.58 
 
 13,060.67 
 
 4,454.19 
 
 2,797.23 
 
 2,962.75 
 
 1 835.07 
 
 5,512.00 
 
 5,512.00 
 
 312,928.58 
 
 226,557.34 
 
 135.00 
 
 101.25 
 
 97.95 
 
 48.98 
 
 None 
 
 None 
 
 1,687.60 
 
 843.80 
 
 None 
 
 None 
 
 None 
 
 None 
 
 1,665.00 
 
 1,171.04 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 3,500.00 
 
 2,012.50 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 6,038.40 
 
 6,038.40 
 
 $931,212.80 
 
 $825,781.64 
 
 41,904.58 
 
 41,904.58 
 
 $973,117.38 
 
 $867,686 22 
 
 15,480.00 
 
 8 289.76 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $988,597.38 
 
 $875,975.98 
 
 1,377.72 
 
 1,377.72 
 
 $989,975.10 
 
 $877,353 70 
 
 49,498.76 
 
 49,498.76 
 
 None 
 
 None 
 
 39,357.47 
 
 39,357. d 7 
 
 Grand totals 
 
 $1,078,831.33 $966,209.93 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN. 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 23. 
 
 90 
 
ESTIMATE “A.” 
 
 Minnesota Railroad' & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company — NORTHERN PACIFIC RY. 
 
 MAIN LINES. 
 
 Single main track. 
 Second main track 
 Third main track.. 
 Sidings 
 
 Miles. 
 
 967.085 
 
 108.720 
 
 1.400 
 
 442.349 
 
 JOINT OWNERSHIP TRACKS. 
 
 Nor. Pac. Ry.’s proportion (with Gt. Nor., C., St. P., M. & O., M. & N. Wis., 
 and C. G. W. Rys.) sidings 
 
 Miles. 
 
 3.802 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 No. - Subject. Reproduction, Present 
 
 New. Value. 
 
 1 Land for right of way, yards and terminals....... 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast j 
 
 7 Ravjs 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances...”!! 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification oi roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4%% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (2 years) 
 
 Grand totals 
 
 $15,3'85,078.47 
 
 7,695,858.70 
 
 486,530.25 
 
 253.250.00 
 2,617,227.48 
 
 1.266.932.79 
 4,728,531.72 
 
 631.213.36 
 
 259.590.36 
 
 792.636.00 
 
 2.578.014.79 
 27,796.49 
 
 422.104.71 
 19,711.63 
 
 218,861.17 
 
 110.749.00 
 493,578.39 
 
 1.234.433.54 
 
 168,562.69 
 
 1,183,201.00 
 
 450,185.94 
 
 591.692.72 
 
 33.889.00 
 781.518.23 
 
 60.348.00 
 
 41.650.00 
 '261,004.82 
 
 3,044.20 
 
 1,613,612.76 
 
 $44,410,808.21 
 
 1,998,486.37 
 
 $46,409,294.58 
 
 3.230,790.51 
 
 1.288,293.18 
 
 7,911,927.92 
 
 339.709.40 
 
 None 
 
 $59,180,015.59 
 
 348,915.57 
 
 $59,528,931.16 
 
 2.976,446.56 
 
 2,259,351.68 
 
 4,633,225.47 
 
 $69,397,954.87 
 
 $15,385,078.47 
 7,695,858.70 
 486,530.25 
 215,262.50 
 1,424,725.95 
 1.266,932.79 
 3,552,777.93 
 473,183.14 
 176 889.59 
 792,636.00 
 1,811,169.31 
 20,847.39 
 211,052.36 
 12,762.24 
 144.283.35 
 72,287.28 
 301, 595. S5 
 
 920.265.73 
 
 139.816.74 
 783,419.05 
 363,868 67 
 376,62,3.61 
 
 24.732.00 
 635,839.24 
 
 37,658 52 
 
 29.155.00 
 195 753.65 
 
 2,283.19 
 
 1,613,612.76 
 
 $39,166,906.06 
 
 1,998,486.37 
 
 $41,165,392 43 
 2,498 580.52 
 883.769.12 
 6,123,832.21 
 210,049.84 
 None 
 
 $50,881,624 12 
 348,915.57 
 
 $51,230,539.69 
 
 2,976.446.56 
 
 2,259,351.68 
 
 4,633,225.47 
 
 $61,099,563. J 0 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN. 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 24. 
 
 91 
 
ESTIMATE “A. : 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company — ST. PAUL UNION DEPOT. 
 
 MAIN LINES. 
 
 Miles. 
 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track 
 
 . . None 
 
 Single main 
 
 track 
 
 
 Second main track 
 
 
 Second main 
 
 track. 
 
 
 Third main track 
 
 Fourth main track 
 
 Fifth main track 
 
 Sixth main track 
 
 Sidings 
 
 8.76 
 
 Sidings 
 
 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast ............. 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards' and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures. : 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (inch coal and ore docks)... . 
 
 25 Interlocking plants 
 
 26 Signal apparatus .* 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4y 2 % 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except it?m 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 Reproduction, 
 New. 
 
 $3,069,563.95 
 
 124,038.00 
 
 22,237.69 
 
 None 
 
 21,244.04 
 
 9,504.60 
 
 30,019.50 
 
 6,174.09 
 
 18,039.09 
 
 7.008.00 
 11,075.01 
 
 180.16 
 
 132.79 
 
 None 
 
 3,596.80 
 
 300.00 
 463,000.00 
 
 955.00 
 None 
 
 1.500.00 
 547.75 
 
 8,000.00 
 
 None 
 
 None 
 
 None 
 
 100.00 
 None 
 143.00 
 
 7,677.26 
 
 • $3,805,036.73 
 171,226.65 
 
 $3,976,263.38 
 
 12,196.80 
 
 None 
 
 None 
 
 2,137.00 
 
 None 
 
 $3,990,597.18 
 
 55.80 
 
 $3,990,652.98 
 
 199,532.65 
 
 4,697.00 
 
 159,319.03 
 
 $4,354,201.66 
 
 Present 
 
 Value. 
 
 $3,069,563.95 
 
 124.038.00 
 22.237.69 
 
 None 
 IT, 471. 78 
 9,504.60 
 25,636.65 
 5,272.07 
 14,811.85 
 
 7.008.00 
 10.155.11 
 
 135.12 
 
 66.40 
 
 None 
 
 2,119.72 
 
 228.00 
 
 324.100.00 
 742.99 
 None 
 
 1,350. CO 
 438.20 
 
 6.800.00 
 None 
 None 
 None 
 
 70.00 
 
 None 
 
 107.25 
 
 7,677.26 
 
 $3,643,535.24 
 
 171,226.65 
 
 $3,814,761.89 
 
 4.342.06 
 
 None 
 
 None 
 
 1,602.75 
 
 None 
 
 $3,820,706.70 
 
 55.80 
 
 $3,820,762.50 
 
 199,532.65 
 
 4,697.00 
 
 159 319. 03 
 
 $4,184,311.18 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN. 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 25. 
 
 92 
 
ESTIMATE “A.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company— WISCONSI N CENTRAL RY. 
 
 MAIN LINES. 
 
 Miles. 
 
 Single main track 23.600 
 
 Second main track None 
 
 Third main track None 
 
 Fourth main track None 
 
 Fifth main track None 
 
 Sixth main track None 
 
 Sidings 17.480 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track None 
 
 Second main track None 
 
 Sidings None 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties..., 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 IB Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (inch coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4^% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 3'4 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of ve- 
 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Cost of 
 Reproduction, 
 New. 
 
 $1,127,785.85 
 
 185,267.00 
 
 1,338.75 
 
 None 
 
 57,290.77 
 
 44,467.40 
 
 128,018.45 
 
 18,247.85 
 
 10.871.00 
 
 22.594.00 
 134,229.35 
 
 482.43 
 
 10.613.01 
 None 
 
 12,833.48 
 
 9.560.00 
 6,478.60 
 
 154,296.26 
 
 2.878.00 
 9,615.40 
 
 6.812.00 
 35,918.00 
 
 6.030.00 
 None 
 
 5.210.00 
 None 
 
 5.340.00 
 None 
 
 41,366.08 
 
 $2,037,543.68 
 
 ' 91,689.47 
 
 $2,129,233.15 
 
 185,313.84 
 
 24,256.26 
 
 189,900.52 
 
 8,539.28 
 
 None 
 
 Present 
 Value. 
 $1,127,785.85 
 185,267.00 
 1,338.75 
 None 
 31,z23.47 
 44,467.40 
 90,780.63 
 12,937.73 
 7.393.65 
 22,594.00 
 
 95.895.29 
 361.82 
 
 5,306.51 
 
 None 
 
 9,588.94 
 
 8.504.00 
 4,609.37 
 
 134.693.34 
 
 2.302.40 
 8.453.29 
 5,449.60 
 
 30.182.30 
 
 3.998.00 
 None 
 
 4.376.40 
 None 
 
 4.005.00 
 None 
 
 41,366.08 
 
 $1,882,880.82 
 
 91,689.47 
 
 $1,974,570.29 
 
 123,681.57 
 
 13,816.36 
 
 96,374.51 
 
 4,3'83.21 
 
 None 
 
 $2,537,243.05 $2,212,825.94 
 
 8,444.94 8.444.94 
 
 $2,545,687.99 $2,221,270.88 
 
 127,284.40 127,284.40 
 
 7,178.20 7,178.20 
 
 100,172.88 100,172.88 
 
 Grand totals 
 
 $2,780,323.47 $2,455,906.36 
 
 ♦For cross ties, rails, track fastenings, switches and frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN, 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 26. 
 
 93 
 
ESTIMATE “A.’' 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company— WISCONSIN, MINNESOTA & PACIFIC RY. 
 
 MAIN LINES. BRANCHES. 
 
 
 Miles. 
 
 
 
 
 Miles. 
 
 Single main track 
 
 243.48 
 
 Single 
 
 main 
 
 track 
 
 None 
 
 Second main track 
 
 
 Second 
 
 main 
 
 track 
 
 None 
 
 Third main track 
 
 None 
 
 Sidings 
 
 
 
 
 Fourth main track 
 
 None 
 
 
 
 
 
 Fifth main track 
 
 
 
 
 
 
 Sixth main track 
 
 None 
 
 
 
 
 
 Sidings 
 
 37.42 
 
 
 
 
 
 Miles. 
 
 JOINT OWNERSHIP TRACKS. 
 
 Wis., Minn. & Pac. Ry.’s proportion (with C., Mil. & St. P. Ry.) single main 
 
 track 0.550 
 
 Wis., Minn. & Pac. Ry.’s proportion (with C., Mil. & St. P. Ry.) second main 
 
 track 0.455 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 2 3 
 24 
 2 " 
 
 26 
 
 97 
 
 28 
 
 29 
 
 Subject. 
 
 Land for right of way, yards and terminals.. 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants.. 
 
 General repair shops 
 
 Shon machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Locks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 30 
 
 Total of items 1 to 29, inclusive. 
 
 Total of items 1 to 30, inclusive. 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 Total of items 1 to 35 inclusive. 
 36 *Freight on 'construction material.... 
 
 Total of items 1 to 36. inclusive 
 
 Contingencies, 5% on total of items 1 to 36.... 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction. 4% on the cost of ~e- 
 nroduction, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 3t. P. Ry.) sidings 
 
 0.235 
 
 Physical Properties. 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $836,537.23 
 
 $836,537.23 
 
 1,468.127.76 
 
 1,468,127.76 
 
 49,088.00 
 
 49,088.00 
 
 None 
 
 None 
 
 502,013.07 
 
 270,762.03 
 
 225,562.26 
 
 225,562.26 
 
 794,209.13 
 
 593,570.81 
 
 114,668.87 
 
 85 524.74 
 
 25,471.34 
 
 17,909.56 
 
 141,194.00 
 
 141.194.00 
 
 583,481.60 
 
 404,184.45 
 
 5,465.67 
 
 4,099.26 
 
 108,693.36 
 
 54.346.70 
 
 30,004.30 
 
 18.539.00 
 
 35,100.67 
 
 24,786.0b 
 
 11,000.00 
 
 8,480.00 
 
 125.825.63 
 
 98,726.33 
 
 25,721.70 
 
 18,852.03 
 
 1,900.00 
 
 1,520.00 
 
 6,000.00 
 
 5,760.00 
 
 4,708.00 
 
 3.766.40 
 
 29,735.00 
 
 23.359.75 
 
 3,358.00 
 
 2,194 ™ 
 
 None 
 
 None 
 
 21,928.25 
 
 16,086.77 
 
 630.00 
 
 441.00 
 
 17,675.02 
 
 13,256.27 
 
 None 
 
 None 
 
 214,266.65 
 
 214,266.65 
 
 $5,382,365.51 
 
 $4, 600,941. S6 
 
 242,206.45 
 
 242,206.45 
 
 $5,624,571.96 
 
 $4,843,148.31 
 
 181,285.64 
 
 81.090.37 
 
 20,536.99 
 
 13,143.67 
 
 73,247.43 
 
 50.408.88 
 
 18,025.00 
 
 13,912.00 
 
 None 
 
 None 
 
 $5,917,667.02 
 
 $5,001,703.73 
 
 110.060.08 
 
 110,060.08 
 
 $6,027,727.10 
 
 $5,111 763.31 
 
 301,386.36 
 
 301, 386.36 
 
 None 
 
 None 
 
 i 
 
 232,538.42 
 
 232,538.42 
 
 $5,645,688.59 
 
 Grand totals $6,561,651.88 
 
 *For cross ties, rails, track fastenings, switches and frogs 
 June 30th, 1907. By DWTGHT C. MORGAN. 
 
 Engineer Railroad & Warehouse Commission 
 
 KEY NO. 27. 
 
 94 
 
ESTIMATE “A.” 
 
 Minnesota Railroad <£. Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Name of Operating Company — ILLINOIS CENTRAL R. R. 
 
 MAIN LINES. 
 
 Miles. 
 
 Single main track 30.17 
 
 Second main track None 
 
 Third main track None 
 
 Fourth main track None 
 
 Fifth main track None 
 
 Sixth main track None 
 
 Sidings 6.34 
 
 BRANCHES. 
 
 Miles. 
 
 Single main track None 
 
 Second main track None 
 
 Sidings None 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross' ties and switch ties. 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards' and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, ^y 2 c /o 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Cost of 
 
 Reproduction, Present 
 
 New. 
 
 $149,436.66 
 
 136,943.00 
 
 None 
 
 None 
 
 79,292.56 
 
 25,551.59 
 
 107,908.42 
 
 13,528.07 
 
 3,435.49 
 
 18,255.00 
 
 67,730.21 
 
 1.500.00 
 13,188.65 
 
 6,961.06 
 
 1.736.00 
 None 
 
 12,184.10 
 
 6.050.00 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 132.00 
 None 
 None 
 
 42,891.02 
 
 $686,723. S3 
 30,902.57 
 
 $717,626.40 
 
 29,371.73 
 
 23,636.14 
 
 77,762.76 
 
 None 
 
 None 
 
 $848,397.03 
 
 19,508.63 
 
 $867,905.66 
 
 43,395.28 
 
 None 
 
 33,000.58 
 
 Yalue. 
 
 $149,436.66 
 136,943 U 
 None 
 None 
 43,237.77 
 25.551.59 
 72,719. S3 
 9,120.88 
 2,231.66 
 18,255.00 
 51,805 81 
 
 1.125.00 
 6,594.33 
 4,354.28 
 
 868.00 
 
 None 
 
 9.208.74 
 
 3.695.00 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 
 02.40 
 
 None 
 
 None 
 
 42,891.02 
 
 $578,130.97 
 
 30,902.57 
 
 $609,033.54 
 
 17,969.72 
 
 16.427.12 
 
 61,510.34 
 
 None 
 
 None 
 
 $704,940.72 
 
 19,508.63 
 
 $724,449.35 
 
 43,395.28 
 
 None 
 
 33,000.58 
 
 Grand totals 
 
 $944,301.52 $800,845.21 
 
 *For cross ties, rails, track fastenings, switches and ‘frogs. 
 
 June 30th, 1907. By DWIGHT C. MORGAN, 
 
 Engineer Railroad & Warehouse Commission. 
 
 KEY NO. 28. 
 
 95 
 
APPENDIX “B” 
 
 ESTIMATE “B” DETAILS EOR EACH 
 
 RAILROAD A P PR A IS ED. 
 
ESTIMATE “B.’ 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 CHICAGO, BURLINGTON & QUINCY RAILROAD. 
 
 Miles. 
 
 Main Line, single main track 22.26 
 
 Main Line, second main track 0.16 
 
 Sidings 26.40 
 
 Branches, single main track -. 1.20 
 
 Sidings 
 
 JOINT OWNERSHIP TRACKS. 
 
 Chicago, Burlington & Quincy R. R. Co.’s proportion with (C., M. & St. P. 
 Ry.) sidings 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 Subject. 
 
 1.76 
 
 Miles. 
 
 0.88 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 30 
 
 31 
 
 32 
 
 33 
 
 34 
 
 35 
 
 Land for right of way, yards and terminals 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 Engineering, superintendence, legal expenses, 4 y 2 % 
 
 Total of items 1 to 30, inclusive 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 Reproduction, 
 
 New. 
 
 Present 
 
 Value. 
 
 36 
 
 Total of items 1 to 35 inclusive 
 
 “Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals $2,494,962.39 
 
 Omitting adap. and solid’n of roadbed, $43,031.07.. $2,451,931.32 $2,131,249.55 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 2. 
 
 $567,165.17 
 
 $567,165.17 
 
 432,821.75 
 
 432,821.75 
 
 42,928.75 
 
 42,928.75 
 
 None 
 
 None 
 
 101,740.62 
 
 54,736.46 
 
 50,683.68 
 
 50,683.68 
 
 175,305.64 
 
 127.185.41 
 
 34,811.52 
 
 25.274.96 
 
 12,245.20 
 
 8,446.30 
 
 31,508.00 
 
 31,508.00 
 
 115,038.95 
 
 92,996.05 
 
 950.00 
 
 712.50 
 
 3,304.21 
 
 1,652.11 
 
 377.64 
 
 245.47 
 
 3,200.95 
 
 2.304.GS 
 
 8,500.00 
 
 3,400.00 
 
 35,683.00 
 
 25,396.00 
 
 47,489.00 
 
 32,407.53 
 
 2,982.00 
 
 2,385.60 
 
 None 
 
 None 
 
 661.00 
 
 528.80 
 
 33.880.00 
 
 28 33'4.22 
 
 2,867.00 
 
 2,100.20 
 
 None 
 
 None 
 
 12,845.62 
 
 10,790.32 
 
 565.00 
 
 395.50 
 
 4,884.00 
 
 3,663.00 
 
 135.00 
 
 101.25 
 
 39,297.78 
 
 39.297.7S 
 
 $1,761,871.48 
 
 $1,587,461.49 
 
 79,284.22 
 
 79,284 22 
 
 $1,841,155.70 
 
 $1,666,745 71 
 
 146.112.48 
 
 128,321. “8 
 
 35,237.78 
 
 21,654.09 
 
 250,525.23 
 
 139,746.16 
 
 6,586.00 
 
 2,467.98 
 
 None 
 
 None 
 
 $2,279,617.19 
 
 $1,958,935.42 
 
 5,735.38 
 
 5,735.38 
 
 $2,285,352.57 
 
 $1,964,670.80 
 
 114,267.63 
 
 114,267.63 
 
 5,500.00 
 
 5,500.00 
 
 1 
 
 89,842.19 
 
 89,842.19 
 
 $2,494,962.39 
 
 $2,174,280.62 
 
 98 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 CHICAGO, GREAT WESTERN RAILWAY. 
 
 Miles. . 
 
 Main Line, single main track 117.59 
 
 Main Line, second main track 14.45 
 
 Sidings 69.212 
 
 JOINT OWNERSHIP TRACKS. 
 
 Chicago Great Western Ry. Co.’s proportion with (Nor. Pac. and Gt. Nor. 
 Rys.) sidings 
 
 Miles. 
 
 0.559 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 30 
 
 31 
 
 32 
 
 34 
 
 35 
 
 36 * 
 
 37 
 
 38 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Subject. 
 
 Land for right of way, yards and terminals.. 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants.. 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Cost of 
 Reproduction, 
 New. 
 
 $1,006,676.50 
 
 1,082,817.12 
 
 5,099.25 
 
 None 
 
 397,384.69 
 
 185,546.11 
 
 614,279.85 
 
 84,801.35 
 
 36,236.23 
 
 99,220.60 
 
 487,059.72 
 
 4.240.00 
 69,247.99 
 16,272.34 
 55,800.53 
 
 24.800.00 
 121,467.35 
 
 36,764.40 
 
 None 
 
 14,000.00 
 
 9.907.05 
 
 71.304.00 
 
 3.829.00 
 None 
 
 18,291.57 
 
 9.811.00 
 None 
 
 73.00 
 
 203,973.34 
 
 Preserit 
 
 Value. 
 
 $1,006,676.50 
 
 1,082,817.12 
 
 5,099.25 
 
 None 
 
 216,606.61 
 
 185,546.11 
 
 471.159.23 
 64,837.93 
 25,268 56 
 99, 220. CO 
 
 378.295.58 
 
 3.180.00 
 34.0.24.00 
 
 9,819.10 
 
 43.314.69 
 17,612.00 
 
 77.003.16 
 25,202.11 
 
 None 
 
 8 . 120.00 
 7.925.64 
 
 49.652.70 
 2,297.40 
 
 None 
 
 12.544.17 
 6,867 70 
 
 None 
 
 54.75 
 
 203.973.24 
 
 Total of items 1 to 29, inclusive...." $4,658,902.99 $4,037,718.05 
 
 Engineering, superintendence, legal expenses, 414% 209,650.63 209,650.63 
 
 Total of items 1 to 30, inclusive... 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 
 $4,858,553.62 
 
 545,597.16 
 
 195,636.49 
 
 597,189.48 
 
 18,173.00 
 
 None 
 
 $4,247,368.68 
 
 430,491.94 
 
 134,441.39 
 
 343,981.14 
 
 13,099.10 
 
 None 
 
 Total of items 1 to 35' inclusive. . . 
 ‘Freight on construction material , 
 
 
 $6,225,149.75 
 
 37,809.67 
 
 $5,169,382.25 
 
 37,809.07 
 
 Total of items 1 to 36, inclusive 
 
 Contingencies, 5% on total of items 1 to 36 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 
 29 (1 year) 
 
 $6,262,959.42 
 
 313,147.97 
 
 None 
 
 242,359.44 
 
 $5,207,191.92 
 
 313,147.97 
 
 None 
 
 242,359.44 
 
 Grand totals 
 
 
 $6,818,466.83 
 
 $5,762,699.33 
 
 
 
 Omitting adap. and solid’n of roadbed, 
 
 $223,350.81. . 
 
 $6,595,116.02 
 
 $5,539,348.52 
 
 ♦For cross ties, rails, track fastenings, 
 
 switches and 
 
 frogs. 
 
 
 KEY NO. 3. 
 
 99 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 
 CHICAGO, MILWAUKEE & ST. PAUL RAILWAY. Miles. 
 
 Main Line, single main track 1,199.330 
 
 Main Line, second main track 35.094 
 
 Main Line, third main track 1.630 
 
 Sidings 258.960 
 
 JOINT OWNERSHIP TRACKS. Miles. 
 
 C., M. & St. P. Ry. Co.’s proportion with (W., M. & P. and C., St. P., M. & 
 
 O. Rys.) single main track 2.650 
 
 C., M. & St. P. Ry. Co.’s proportion with (W., M. & P. and C., St. P., M. & 
 
 O. Rys.) second main track 1.095 
 
 C., M. & St. P. Ry. Co.’s proportion with (M. & St. L., C., St. P., M. & O., 
 
 M. C. & F. D„ N. W., C. R. & Q. and W. M'. & O. Rys.) sidings 4.510 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 No. Subject. Reproduction, Present 
 
 New. Value. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts.... 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations .* 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 y 2 % 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 “"Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (2i/ 2 years) 
 
 Grand totals 
 
 $6,355,933.84 
 
 $6,355,933.84 
 
 8,017,432.46 
 
 8,017,432.46 
 
 552,602.00 
 
 552,602.00 
 
 None 
 
 None 
 
 2,674,347.07 
 
 1,459,473.35 
 
 875,209.69 
 
 875,209.69 
 
 4,668,940.12 
 
 3,591,427.75 
 
 954,663.32 
 
 735,749.81 
 
 157,585.75 
 
 111,050.30 
 
 763, 232.50 
 
 763,232 50 
 
 3,206,558.29 
 
 2,461,858.55 
 
 19,331.00 
 
 14,498.25 
 
 608,748.99 
 
 308,681.00 
 
 92,113.57 
 
 60,969.56 
 
 214,920.68 
 
 156,921.46 
 
 65,166.07* 
 
 * 32,909.08 
 
 861,268.20 
 
 552,551.64 
 
 510,852.32 
 
 378,015.57 
 
 46 652.70 
 
 37,322.16 
 
 313,379.00 
 
 148,836.18 
 
 120,535.48 
 
 96.428.39 
 
 265,304.40 
 
 133,035.08 
 
 20,133.00 
 
 14,606.55 
 
 None 
 
 None 
 
 34,797.79 
 
 24,629.92 
 
 16,741.00 
 
 11,718.70 
 
 144,738.50 
 
 108,553.90 
 
 None 
 
 None 
 
 1,711,070.20 
 
 1,711,070.20 
 
 $33,272,257.87 
 
 $28, 714, 717. S9 
 
 1.497,251.60 
 
 1,497,251.60 
 
 $34,769,509.47 
 
 $30,211,969.49 
 
 1,497,935.35 
 
 769,075.59 
 
 927,500.29 
 
 602,596.94 
 
 4,264,228.56 
 
 2,763,646 53 
 
 72,420.89 
 
 52.664.47 
 
 None 
 
 None 
 
 $41,531,594.56 
 
 $34,39>9,953 02 
 
 500,259.49 
 
 500,259.49 
 
 $42,031,854.05 
 
 $34,900,212.51 
 
 2,101,592.70 
 
 2,101,592.70 
 
 167,567.11 
 
 167,567.1 1 
 
 4,032,078.39 
 
 4.032,078.39 
 
 $48,333,092.25 
 
 $41,201,450.71 
 
 Omitting adap. and solid’n of roadbed, $1,873,621.87 $46,459,470.38 $39,327,828.84 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 4. 
 
 100 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 CHICAGO & NORTHWESTERN RAILWAY. 
 
 Miles. 
 
 Main Line, single main track 651.277 
 
 Sidings 137.848 
 
 JOINT OWNERSHIP TRACKS. 
 
 Miles. 
 
 Chicago & Northwestern Ry. Co.’s proportion with (C. M. & St. P. and C. St. 
 
 P. M. & O. Rys.) sidings 1.605 
 
 Cost of Reproduction and Present Value of Physica 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals . . 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross' ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants.. 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks). 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances.. 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 1 / £%« 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 3'4 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive $17,145,668.74 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive $17,683,490.41 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re 
 
 production, items 1 to 36. inclusive, except item 
 29 (1 V 2 years) 
 
 Grand totals $19,572,179.26 
 
 Omitting adap. and solid’n of roadbed, $1,031,035.44 $18,541,143.82 
 
 Physical Properties. 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 . $1,053,811.51 
 
 $1,053,811.51 
 
 2,959,533.50 
 
 2,959,533.50 
 
 62,093.13 
 
 62,093.13 
 
 None 
 
 None 
 
 1,331,067.59 
 
 725,861.40 
 
 475,787.84 
 
 475,787.84 
 
 2,418,232.74 
 
 1,745,532.95 
 
 422,956.64 
 
 306,311.03 
 
 76,246.68 
 
 52,088.70 
 
 395,145.00 
 
 395,145X0 
 
 1,701,522.22 
 
 1,146.551.71 
 
 15.623.05 
 
 11,717.28 
 
 301,275.54 
 
 150,637.82 
 
 83,877.43 
 
 48,027.80 
 
 145,654.27 
 
 95,456.71 
 
 55,908.00 
 
 37,091X2 
 
 358,360.24 
 
 218,883 IS 
 
 89,473.73 
 
 59,625.27 
 
 26,220.20 
 
 20,976.16 
 
 133.823'.33 
 
 92,046.57 
 
 96,570.00 
 
 77,256.00 
 
 252,920.00 
 
 130, 097. SI 
 
 11,263.50 
 
 7,118.10 
 
 None 
 
 None 
 
 18,512.51 
 
 12,435.98 
 
 8,800.00 
 
 6.160.00 
 
 None 
 
 None 
 
 216.00 
 
 162.00 
 
 941,584.88 
 
 941,584.88 
 
 . $13,436,479.53 
 
 $10,831,993.85 
 
 >• 604,641.58 
 
 604,641.58 
 
 . $14,041,121.11 
 
 $11,436,635.43 
 
 566,113.53 
 
 305.937.4S 
 
 381,986.11 
 
 218,648.85 
 
 2,120,245.49 
 
 1,419, 716. 8'8 
 
 36,202.50 
 
 13,686.50 
 
 None 
 
 None 
 
 . $17,145,668.74 
 
 $13,394,624.64 
 
 537,821.67 
 
 537,821.67 
 
 . $17,683,490.41 
 
 $13,932,446.31 
 
 884,174.52 
 
 884,174.52 
 
 None 
 
 None 
 
 i 
 
 1,004,514.33 
 
 1,004,514.33 
 
 . $19,572,179.26 
 
 $15,821,135.16 
 
 1 $18,541,143.82 
 
 $14,790,099.72 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 5. 
 
 101 
 
ESTIMATE “ B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 CHICAGO, ROCK ISLAND & PACIFIC RAILWAY. 
 
 Miles. 
 
 Main Line, single main track 236.21 
 
 Sidings 32.806 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts , 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations • 
 
 16 Coal stations.... .... 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 ?1 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4^% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives. 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 
 nroduction, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 Reproduction 
 New. 
 
 $658,962.88 
 
 1,693,033.40 
 
 36,389.75 
 
 None 
 
 517,339.09 
 
 133,062.45 
 
 825,687.95 
 
 126,980.15 
 
 22,195.11 
 
 136,620.00 
 
 644.482.59 
 * 7,809.15 
 
 100.723.59 
 23,884,03 
 34,394.31 
 
 25.198.00 
 344,005.19 
 
 5,688.40 
 
 None 
 
 None 
 
 225.00 
 
 51.365.00 
 1,400.00 
 
 None 
 
 26.023.00 
 
 650.00 
 None 
 
 296.00 
 276,907.34 
 
 $5,693,322.38 
 
 256,199.51 
 
 $5,949,521.89 
 
 334.119.05 
 
 96,968.21 
 
 591,191.53 
 
 6,458.71 
 
 None 
 
 $6,978,259.39 
 
 171,282.56 
 
 $7,149,341.95 
 
 357,477.10 
 
 15,000.00 
 
 274,905.38 
 
 $7,796,924.43 
 
 Present 
 
 Value. 
 
 $658,962.88 
 
 1,693,033.40 
 
 36,389.75 
 
 None 
 
 311.428.45 
 
 133.062.45 
 673,256.13 
 103,907. (2 
 
 16.292.03 
 136,620.00 
 520,982.78 
 
 5,856 86 
 50,361.83 
 
 16.012.03 
 28,702.45 
 20,796.36 
 
 304,099.03 
 4,117.54 
 None 
 None 
 180.00 
 38,306.88 
 1,120.00 
 None 
 20,677.48 
 455. CO 
 None 
 222.00 
 276,907.84 
 
 $5,051,750.95 
 
 256.199.51 
 
 $5,307,950.46 
 
 235,611.09 
 
 65.812.32 
 
 449,306.00 
 
 2,964.38 
 
 None 
 
 $6,061,644.35 
 
 171.282.56 
 
 $6,232,926.81 
 
 357,477.10 
 
 15,000.00 
 
 274,905.38 
 
 $6,880,309.29 
 
 Omitting adap. and solid’n of roadbed, $303,213.54. $7,493,710.89 $6,577,095.75 
 
 ♦For cross ties, rails, track fastenings, switches and frogs. 
 KEY NO. 6. 
 
 102 
 
ESTIMATE ’“B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL. SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 
 CHICAGO, ST. PAUL, MINNEAPOLIS & OMAHA RAILWAY. Miles. 
 
 Main Line, single main track 429.02 
 
 Main Line, second main track 22.95 
 
 Main Line, third main track 3.18 
 
 Main Line, fourth main track 3.18 
 
 Sidings 198.73 
 
 JOINT OWNERSHIP TRACKS. Miles. 
 
 C. St. P. M. & O. Ry. Co.’s proportion with (N. P., G. N., C. M'. & St. P. and 
 
 C. & N. W. Rys.) single main track 2.100 
 
 C. St. P. M. & O. Ry. Co.’s proportion with (N. P., G. N., C. M. & St. P. and 
 
 C. & N. W. Rys.) second main track 0.640 
 
 C. St. P. M. & O. Ry. Co.’s proportion with (N. P., G. N., C. M. & St. P. and 
 
 C. & N. W. Rys.) sidings 2.824 
 
 Cost of Reproduction and Present Value of Ph/sical Properties. 
 
 Cost of 
 
 No. Subject. Reproduction, Present 
 
 New. Value. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances. 
 
 L5 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl, coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4^% 
 
 Total of items 1 to 30, inclusive 
 
 31 f Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment .* 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost ef re- 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 $4,245,392.75 
 
 $4,245,392.75 
 
 2,758,845.10 
 
 2,758,845.10 
 
 288,963.60 
 
 288,963.60 
 
 None 
 
 None 
 
 1,211,389.89 
 
 657,860.59 
 
 640,250.40 
 
 540,250.40 
 
 2,100,875.53 
 
 1,515,247.60 
 
 355,725.83 
 
 256,080.18 
 
 124,701.40 
 
 83,568.83 
 
 344,847.00 
 
 344,847.00 
 
 1,507,801.01 
 
 1,103,996.61 
 
 10,144.84 
 
 7,608.63 
 
 208,759.77 
 
 103,879.93 
 
 44,064.82 
 
 24,772.05 
 
 140,755.43 
 
 108,2.39.81 
 
 45,210.80 
 
 28,823.66 
 
 528,215.55 
 
 390,254.51 
 
 189,828.91 
 
 120,971.05 
 
 66,015.50 
 
 53,259.49 
 
 244,411.07 
 
 166, 684. IS 
 
 188,195.51 
 
 150,556.42 
 
 304,783.00 
 
 195,434.64 
 
 16,794.50 
 
 11,155.10 
 
 104,497.98 
 
 95,589 18 
 
 15,832.25 
 
 11,225.27 
 
 7,341.65 
 
 5,139.15 
 
 111.85 ' 
 
 83.89 
 
 622.00 
 
 466.50 
 
 649,000.48 
 
 649,000.48 
 
 $16,343,378.42 
 
 $14,018,246.60 
 
 735,452.03 
 
 735,452.03 
 
 $17,078,830.45 
 
 $14,753,698.63 
 
 1,049,557.94 
 
 679,292.76 
 
 516,052.27 
 
 300,858.47 
 
 1,936,612.21 
 
 932,202.37 
 
 49,628.51 
 
 24,188.93 
 
 None 
 
 None 
 
 $20,630,681.38 
 
 $16,690,241.16 
 
 195,254.24 
 
 195,254.24 
 
 $20,825,935.62 
 
 $16,885,495.40 
 
 1,041,296.78 
 
 1,041,296.78 
 
 186', 213.13 
 
 186,213.13 
 
 1,210,616.11 
 
 1,210,616.11 
 
 $23,264,061.64 
 
 $19,323,621.42 
 
 Omitting adap. and solid’n of roadbed, $710,655.53. $22,553,406.11 $18,612,965.89 
 
 tAs of Sept. 4, 1907. 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 7. 
 
 103 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 DULUTH & IRON RANGE RAILROAD. 
 
 Miles. 
 
 Main Line, single main track 155.577 
 
 Main Line, second main track 73.736 
 
 Sidings 80.346 
 
 Branches, single main track 85.254 
 
 Sidings 15.134 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals. . 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations ' 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants.. 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, iy 2 % 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive. 
 
 36 * Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 .Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (iy 2 years) 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $625,556.25 
 
 $625,556.25 
 
 4,105,471.30 
 
 4,105,471.30 
 
 189,981,50 
 
 189,981.50 
 
 ... None 
 
 None 
 
 510,249.63 
 
 279,618.80 
 
 646,129.49 
 
 646,129.49 
 
 1,445.470.53 
 
 1,057.927.65 
 
 237,439.23 
 
 173,805.52 
 
 82,582.15 
 
 57,316.67 
 
 205,023.50 
 
 205,023.50 
 
 447,831.11 
 
 320,312.12 
 
 5,497.76 
 
 4,123.32 
 
 44,775.05 
 
 22,387.53 
 
 889.10 
 
 755.74 
 
 66,427.91 
 
 37,260.52 
 
 30,665.00 
 
 23,079.00 
 
 118,437.10 
 
 86.460.49 
 
 104,203.00 
 
 70,870.10 
 
 24,176.19 
 
 19,340.95 
 
 190,252.00 
 
 134 847.36 
 
 53,128.73 
 
 42.502.98 
 
 133,156.00 
 
 87,729.47 
 
 24,294.00 
 
 19,435.20 
 
 1,779,570.00 
 
 1,001^613.00 
 
 None 
 
 None 
 
 1,546.06 
 
 1,082.24 
 
 38.113.00 
 
 '28.584.75 
 
 76,880.00 
 
 57.660.00 
 
 551,373.04 
 
 551,373.04 
 
 .... $11,739,118.63 
 
 $10,450,248.49 
 
 / 2 % 528,260.34 
 
 528,260.34 
 
 .... $12,267,378.97 
 
 $10,978,508.83 
 
 1,083,586.87 
 
 793.416.36 
 
 111.600.00 
 
 62,458.50 
 
 3.947.008.22 
 
 2,819,592.55 
 
 55.857.98 
 
 29.575.35 
 
 43,500.00 
 
 32,625.00 
 
 . . . $17,508,932.04 
 
 $14,716,176.59 
 
 151,278.78 
 
 151,278.78 
 
 . . . $17,660,210.82 
 
 $14,867,455.37 
 
 883,010.54 
 
 883,010.54 
 
 
 260,746.96 
 
 1,026,530.27 
 
 1.026,530.27 
 
 Grand totals $19,830,498.59 $17,037,743.14 
 
 Omitting adap. and solid’n of roadbed, $603,753.48. $19,226,745.11 $16,433,989.66 
 
 ♦For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 8. 
 
 104 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 DULUTH, MISSABE & NORTHERN RAILWAY. 
 
 Miles. 
 
 Main Line, single main track 126.570 
 
 Main Line, second main track 75.243 
 
 Sidings 125.586 
 
 Branches, single main track 15.550 
 
 Sidings 17.935 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 30 
 
 31 
 
 32 ' 
 
 33 
 
 34 
 
 35 
 
 36 * 
 
 37 
 
 38 
 
 Subject. 
 
 Land for right of way, yards and terminals 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (inel. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 Engineering, superintendence, legal expenses, 4%% 
 
 Total of items 1 to 30, inclusive 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 Contingencies, 5 °/r on total of items 1 to 36 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 nroduction, items 1 to 36. inclusive, except item 
 29 (iy 2 years).. 
 
 Grand totals 
 
 Cost of 
 
 Reproduction, Present 
 
 New. Value. 
 
 $547,653.34 
 
 2,271,726.60 
 
 2,160.00 
 
 None 
 
 430,351.31 
 
 544.961.63 
 
 1,210,289.38 
 
 302,822.19 
 
 70,872.55 
 
 180.442.00 
 897,771.84 
 
 7,260.83 
 
 22,263.97 
 
 568.00 
 46,154.08 
 
 43.908.00 
 
 86.146.35 
 
 104.471.00 
 26,519.69 
 
 180.718.00 
 
 44.668.35 
 
 70.485.00 
 
 7.100.00 
 3,361,518.48 
 
 7.540.00 
 588.50 
 
 19,348.24 
 
 177.00 
 380,993.87 
 
 $10,875,480.20 
 
 489,396.61 
 
 $11,364,876.81 
 
 1,302,592.36 
 
 169.872.00 
 7.164,687.00 
 
 180.801.00 
 None 
 
 $20,182,829.17 
 
 123,789.53 
 
 $20,306,618.70 
 
 1.015,330.94 
 
 228,270.22 
 
 1,195 537.49 
 
 $22,745,757.35 
 
 $547,653.34 
 
 2,271,726.60 
 
 2,160.00 
 
 None 
 
 234,971.82 
 
 544,961.63 
 
 846,129.67 
 
 211,672.71 
 
 51,264.00 
 
 180,442.00 
 
 749,391.73 
 
 5,445.62 
 
 11,131.98 
 
 482.80 
 
 25,892.44 
 
 37,779.84 
 
 58,784.52 
 
 71,040.28 
 
 21,215.75 
 
 164,784.45 
 
 35,734.68 
 
 55,095.90 
 
 5,430.00 
 
 3,025,366.63 
 
 7,238.40 
 
 411.95 
 
 14.511.18 
 
 132.75 
 
 380,993.87 
 
 $9,561,846.54 
 
 489,396.61 
 
 $10,051,243.15 
 
 1,169,286.75 
 
 136,711.75 
 
 6,477,722.92 
 
 169,308.28 
 
 None 
 
 $18,004,272.85 
 
 123,789.53 
 
 $18,128,062.38 
 
 1.015,330.94 
 
 228,270.22 
 
 1,195.537.49 
 
 $20,567,201.03 
 
 Omitting adap. and solid’n of roadbed, $417,188.29. $22,328,569.06 $20,150,012.74 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 9. 
 
 105 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 
 DULUTH & NORTHEASTERN RAILROAD. 
 
 Miles. 
 
 Main Lines, single main track 57.00 
 
 Branches, single main track 6.50 
 
 Sidings 7.00 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails .. 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures.... 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 '29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 y z c /o 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 3'4 Miscellaneous equipment 
 
 35 Marine equipment / 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 Reproduction 
 New. 
 $6,000.00 
 145il31.00 
 
 225.00 
 None 
 
 66,157.90 
 
 14.688.00 
 177,039.19 
 
 24,738.89 
 
 5,254.45 
 
 35.250.00 
 84,836.38 
 
 848.00 
 83.78 
 
 None 
 
 2,391.15 
 
 None 
 
 2,297.00 
 
 481.89 
 
 150.00 
 
 250.00 
 555.25 
 
 350.00 
 None 
 None 
 
 5,094.58 
 
 None 
 
 None 
 
 4,075,12 
 
 49,954.80 
 
 $625 852.38 
 28,163.36 
 
 $654,015.74 
 
 27,164.40 
 
 1.457.00 
 
 79,751.76 
 
 7,772.98 
 
 None 
 
 $770,161.88 
 
 7,998.49 
 
 $778,160.37 
 
 38,908.02 
 
 None 
 
 29,128.22 
 
 $846,196.61 
 
 Present 
 
 Value. 
 
 $6,000.00 
 
 145,131.00 
 
 225.00 
 None 
 
 35.678.9ti 
 
 14.688.00 
 116,478.10 
 
 16,278.19 
 
 3,376.63 
 
 35.250.00 
 72,201.63 
 
 636.00 
 41.89 
 None 
 
 2,199.86 
 
 None 
 
 2,176.80 
 
 433.70 
 
 97.50 
 
 237.50 
 
 444.20 
 
 315.00 
 None 
 None 
 
 4,687.01 
 None 
 None 
 3,056.34 - 
 49,954.80 
 
 $509,588.11 
 
 28,163.35 
 
 $537,751.47 
 
 14,097.63 
 
 1,369.58 
 
 64.010.20 
 
 4,804.55 
 
 None 
 
 $622,033.43 
 
 7,998.49 
 
 $630,031.92 
 38 908.02 
 None 
 
 29.128.22 
 
 $698,068.16 
 
 Omitting adap. and solid’n of roadbed, $54,700.51.. $791,496.10 $643,367.65 
 
 ♦For cross ties, rails, track fastenings, switches and frogs. 
 KEY NO. 10. 
 
 106 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 DULUTH & NORTHERN MINNESOTA RAILWAY. 
 
 Miles. 
 
 Main Lines,, single main track 35.00 
 
 Sidings 26.80 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 No. Subject. Reproduction, Present 
 
 New. Value. 
 
 1 Land for right of way, yards and terminals $4,364.70 
 
 2 Grading, clearing and grubbing 118,034.40 
 
 3 Protection work, rip rap, retaining walls 3,208.50 
 
 4 Tunnels ; None 
 
 5 Cross ties and switch ties 72,866.60 
 
 6 Ballast 22,040.00 
 
 I Rails 147,034.92 
 
 8 Track fastenings 21.326.60 
 
 9 Switches, frogs and railroad crossings.... 4.317.25 
 
 10 Track laying and surfacing 30,900.00 
 
 11 Bridges, trestles and culverts 65,981.48 
 
 12 Track and bridge tools 1,484.00 
 
 13 Fences, cattle guards and signs 280.65 
 
 14 Stock yards and appurtenances None 
 
 15 Water stations 4,866.56 
 
 16 Coal stations None 
 
 17 Station buildings and fixtures... 825.00 
 
 18 Miscellaneous buildings 2,920.00 
 
 19 Steam and electric power plants, gas plants 4,800.00 
 
 20 General repair shops 3,200.00 
 
 21 Shop machinery and tools 1,882,00 
 
 22 Engine houses, turntables and cinder pits. 1,750.00 
 
 23 Track scales None 
 
 24 Docks and wharves (incl. coal and ore docks) None 
 
 25 Interlocking plants None 
 
 26 Signal apparatus None 
 
 27 Telegraph lines and appurtenances None 
 
 28 Telephone lines and appurtenances 4,598.00 
 
 29 Adaptation and solidification of roadbed 30,674.00 
 
 $4,364.70 
 
 118,034.40 
 
 3.208.50 
 None 
 
 39,231.38 
 
 22.040.00 
 100,955.61 
 
 14,630.05 
 
 2,849.92 
 
 30.900.00 
 
 39,588.89 
 
 1.113.00 
 140.33 
 None 
 
 4,282.57 
 
 None 
 
 680.00 
 
 2.336.00 
 
 4.090.00 
 
 2.624.00 
 
 1,505.60 
 
 1.380.00 
 None 
 None 
 None 
 None 
 None 
 
 3.448.50 
 
 30.674.00 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4^% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Omitting adap. and solid’n of roadbed, $33,588.03.. 
 
 $547,354.66 
 
 24,630.96 
 
 $428,077.45 
 
 24,630.96 
 
 $571,985.62 
 
 67,683.00 
 
 1.900.00 
 117,325.00 
 
 9.600.00 
 None 
 
 $452,708.41 
 
 18.224.76 
 
 1.786.00 
 86,232.50 
 
 5.490.00 
 None 
 
 $768,493.62 
 
 7,921.05 
 
 $564,441.67 
 
 7,921.05 
 
 $776,414.67 
 
 38,820.73 
 
 25.000.00 
 
 $572,362.72 
 
 38,820.73 
 
 25,000.00 
 
 29,829.63 
 
 29,829.63 
 
 $870,065.03 
 
 $666,013.08 
 
 $836,477.00 
 
 $632,425.05 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 11. 
 
 iJ 
 
 107 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 
 DULUTH UNION DEPOT & TRANSFER COMPANY. 
 
 Miles. 
 
 Main Lines, single main track None 
 
 Sidings 2.831 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining wall^ 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings. ....... i, ... . 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts :. 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures ; 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines aad appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4V 2 % 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 * Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 
 Reproduction, Present 
 
 New. 
 
 $303,537.74 
 
 11,712.75 
 
 None 
 
 None 
 
 5,363.86 
 
 2,944.24 
 
 8,742.13 
 
 1,034.57 
 
 4,985.41 
 
 1,698.60 
 
 29,610.58 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 336,097.55 
 
 7.220.00 
 
 1.300.00 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 
 2,481.09 
 
 $716,728.52 
 
 32,252.78 
 
 $748,981.30 
 
 5,483.40 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $754,464.70 
 
 49.64 
 
 $754,514.34 
 
 37.725.72 
 
 1,940.00 
 
 30,081.33 
 
 $824,261.39 
 
 Value. 
 
 $303,537,74 
 11,712.75 
 None 
 None 
 2 875.03 
 2.944.24 
 5,229.54 
 618.88 
 2,982.77 
 1,698.60 
 20,814.64 
 None 
 None 
 None 
 None 
 None 
 266,823.16 
 5,611.13 
 1,040.00 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 2,481.09 
 
 $628 369.57 
 32,252.78 
 
 $660,622.35 
 
 685.42 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $661,307.77 
 
 49.64 
 
 $661,357.41 
 
 37.725.72 
 
 1,940.00 
 
 30,081.33 
 
 $731,104.46 
 
 Omitting adap. and solid’n of roadbed, $2,716.79... $821,544.60 $728,387.67 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 12. 
 
 108 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 
 GREAT NORTHERN RAILWAY. Miles, 
 
 single main track. 
 
 Main Line 
 Main Line, second main track 
 Main Line, third main track. . 
 Main Line, fourth main track. 
 Main Line, fifth main track... 
 Main Line, sixth main track.. 
 
 Sidings 
 
 Branches, single main track.. 
 Sidings 
 
 ,006.92 
 
 63.39 
 
 9.33' 
 
 9.29 
 
 2.27 
 
 1.44 
 
 534.362 
 
 43.013 
 
 25.506 
 
 Miles. 
 
 JOINT OWNERSHIP TRACKS. 
 
 Great Northern Ry. Co.’s proportion with (N. P., C. G. W. and C. St. P. M. 
 
 & O. Rys.) sidings 0.878 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cos 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross' ties and switch ties... 
 
 6 Ballast 
 
 7 Rails v 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools • 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants.. 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 1 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4 % on the cost of re- 
 
 nroduction, items 1 to 36. inclusive, except item 
 
 Omitting adap. and solid’n of roadbed, $3,525,508.09 
 *For cross ties, rails, track fastenings, switches and frogs. 
 KEY NO. 13. 
 
 
 Cost of 
 
 
 
 Reproduction, 
 
 Present 
 
 
 New. 
 
 Value. 
 
 
 $7,479,957.80 
 
 $7,479,957.80 
 
 
 16,531,191.24 
 
 16,531,191.24 
 
 
 522,498.25 
 
 522,498.25 
 
 
 None 
 
 None 
 
 
 4,404,850.80 
 
 2,401,956.77 
 
 
 2,870,472.43 
 
 2.870,472.43 
 
 
 8.644,268.49 
 
 6,693,565.02 
 
 
 1,903,030.49 
 
 1,493,344.07 
 
 
 284,364.57 
 
 199,146.11 
 
 
 1,366,615.25 
 
 1,366,615.25 
 
 
 3,908,810.42 
 
 2,836 828.63 
 
 
 47,786.90 
 
 35,840.22 
 
 
 443,473.20 
 
 221 736.69 
 
 
 61,542.52 
 
 41.045.04 
 
 
 393,794.26 
 
 291,284.90 
 
 
 203,3011.00 
 
 151,918.00 
 
 
 1,140,050.16 
 
 819,220.04 
 
 
 1,311,074.20 
 
 1,103 392.93 
 
 
 270,420.55 
 
 216,336.44 
 
 
 1,174,436.60 
 
 938,128.21 
 
 
 528,934.89 
 
 423,147.91 
 
 
 634.695.00 
 
 446,432.59 
 
 
 27,829.00 
 
 17,077.40 
 
 
 38,392.00 
 
 34,552.80 
 
 
 122,192.00 
 
 91,295.28 
 
 
 63,092.50 
 
 61 334.35 
 
 
 641,306.00 
 
 480,979.50 
 
 
 3,491.00 
 
 2,618.25 
 
 
 3,219,642.09 
 
 3,219,642.09 
 
 
 $58,241,512.61 
 
 $50,991,558.21 
 
 4 % 
 
 2,620,868.07 
 
 2,620,868.07 
 
 
 $60,862,380.68 
 
 $53 612,426.28 
 
 
 4,127,544.12 
 
 3,145,881.80 
 
 
 1,835,089.38 
 
 1 3^6,953.13 
 
 
 12.949,934.80 
 
 9,149,128.94 
 
 
 333,805.88 
 
 215,605.22 
 
 
 None 
 
 None 
 
 
 $80,108,754.86 
 
 $67,449 995.37 
 
 
 730,138.91 
 
 730,138.91 
 
 
 $80,838,893.77 
 
 $68, ISO, 134. 28 
 
 
 4,041,944.69 
 
 4,041,944.69 
 
 
 1,632,565.00 
 
 1,632,565.00 
 
 re- 
 
 
 
 :em 
 
 
 
 
 12,419,080.27 
 
 12.419,080.27 
 
 
 
 $86,2/3,724.24 
 
 3.09 
 
 $95,406,975.64 
 
 $82,748,216.15 
 
 109 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 MASON CITY & FORT DODGE RAILROAD. 
 
 Miles. 
 
 Main Line, single main track 27.30 
 
 Sidings 4.51 
 
 JOINT OWNERSHIP TRACKS. 
 
 Mason City & Fort Dodge R. R. Co.’s proportion with (C. M. & St. P. Ry.) 
 sidings 
 
 Miles. 
 
 0.270 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants _. 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and OTe docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegrapn lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 y 2 % 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $25,707.42 
 
 $25,707.42 
 
 78,889.97 
 
 78,889.97 
 
 None 
 
 None 
 
 None 
 
 None 
 
 62,371.97 
 
 33,64g.3!i 
 
 32,105.51 
 
 32,105.51 
 
 89,620.03 
 
 62.501.27 
 
 13,241,28 
 
 9,227.66 
 
 3,086 85 
 
 2,061.02 
 
 16,040.00 
 
 16,040.00 
 
 54,946.90 
 
 36,438.70 
 
 488.00 
 
 366.00 
 
 11,926.40 
 
 5,963.20 
 
 2,867.33 
 
 1,698.53 
 
 2,119.60 
 
 1,658.90 
 
 None 
 
 None 
 
 11.578.36 
 
 5,957.30 
 
 713.0# 
 
 403.35 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 9,000.00 
 
 4.050.00 
 
 None 
 
 None 
 
 None 
 
 None 
 
 2,226.00 
 
 1,691.76 
 
 100.00 
 
 70.00 
 
 None 
 
 None 
 
 None 
 
 None 
 
 23,987.07 
 
 23,987.07 
 
 $441,015.69 
 
 $342,466.01 
 
 19,845.71 
 
 19,845.71 
 
 $460,861.40 
 
 $362,311.72 
 
 18,577.29 
 
 7.883.00 
 
 12,745.44 
 
 10,934.31 
 
 149,610.89 
 
 111,534.92 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $641,795.02 
 
 $492,663.95 
 
 17,059.52 
 
 17,059.52 
 
 $658,854.54 
 
 $509,723.47 
 
 32,942.73 
 
 32.94_i.73 
 
 None 
 
 None 
 
 25,394.70 
 
 25,394.70 
 
 $717,191.97 
 
 $568,060.90 
 
 Omitting adap. and solid’n of roadbed, $26,265.84.. $690,926.13 $541,795.06 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 14. 
 
 110 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 
 MINNESOTA TRANSFER RAILWAY. 
 
 Miles. 
 
 Main Lines, single main track 11.50 
 
 Sidings 58.30 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings -. 
 
 9 Switches, frogs and railroad crossings, 
 
 10 Track laying and surfacing 
 
 11 Bridges trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4^% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 Reproduction, 
 New. 
 
 $494,315.20 
 
 438,349.75 
 
 None 
 
 None 
 
 120.276.94 
 
 21,764.50 
 
 195,990.91 
 
 33,861.15 
 
 31,598.34 
 
 52,050.00 
 
 139,873.51 
 
 1,514.75 
 
 4,429.20 
 
 113,812.41 
 
 13,598.94 
 
 4,229.98 
 
 943.80 
 
 137,810.77 
 
 None 
 
 10,938.03 
 
 10,156.25 
 
 34,195.96 
 
 9.629.00 
 None 
 
 9.752.00 
 25.00 
 
 None 
 
 None 
 
 54,687.36 
 
 $1,933,813.75 
 
 87.021.62 
 
 $2,020,835.37 
 
 156,786.00 
 
 None 
 
 600.00 
 
 1,500.00 
 
 None 
 
 Present 
 
 Value. 
 
 $494,315.20 
 438,349.75 
 None 
 None 
 64,920.37 
 21,7*4.50 
 147.439.77 
 25,497.44 
 22,276.03 
 52,060.00 
 99,414.68 
 1,136.06 
 2,214.60 
 75,273.18 
 10.138.55 
 3' 346.78 
 674.66 
 119,731.58 
 None. 
 10.548.23 
 8 125.00 
 26, 455.1-9 
 6,648.80 
 None 
 4,680 96 
 17.50 
 None 
 None 
 54,687.36 
 
 $1,689,716.89 
 
 87,021.62 
 
 $1,776,738 f»l 
 120,177 35 
 None 
 168.00 
 900.00 
 None 
 
 $2,179,721.37 
 
 13,703.u7 
 
 $1,897,983 81 
 13,703.07 
 
 $2,193,424.44 
 
 $1,911,686.93 
 
 109,671.22 
 
 109,671.22 
 
 None 
 
 None 
 
 89.549.48 
 
 89,549.48 
 
 $2,332,762.49 
 
 $2,051,024.98 
 
 Omitting adap. and solid’n of roadbed, $59,882.65.. $2,392,645.14 $2,110,907.63 
 
 / 
 
 ♦For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 15. 
 
 Ill 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 MINNESOTA & INTERNATIONAL RAILWAY. 
 
 Miles. 
 
 Main Lines', single main track 161. <S3 
 
 Branches, single main track. ^ . . . 12.64 
 
 Sidings 41.02 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4“ Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telenhone lines and appurtenances 
 
 29 Adaptation and solidification or roadbed 
 
 Total of items 1 to 29, inclusive 
 
 39 Engineering, superintendence, legal expenses, 4*4% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger eqihpment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5%. on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except iten 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 Reproduction 
 New. 
 $39,586.15 
 983,255.67 
 
 2.825.00 
 None 
 
 353,287.25 
 
 224,551.05 
 
 577.120.00 
 82,615.91 
 17.614.82 
 
 107. 745. 00 
 118,477.28 
 
 4,091.50 
 
 11,677.47 
 
 864.38 
 
 26,510.81 
 
 10.294.00 
 35,124.30 
 
 20.825.00 
 None 
 None 
 None 
 
 7.150.00 
 
 1.600.00 
 None 
 
 5,700.00 
 
 None 
 
 21,163.60 
 
 None 
 
 152,905.51 
 
 $2,804,984.70 
 
 126,224.31 
 
 $2,931,209.01 
 
 163,091.12 
 
 34.700.00 
 
 272,250.00 
 
 14,024.75 
 
 None 
 
 $3,415,274.88 
 
 13'2,6ao.41 
 
 $3,547,961.29 
 177,398 96 
 15,875.10 
 
 135,802.23 
 
 $3,877,036.68 
 
 Present 
 
 Value. 
 
 $39,586.15 
 
 983,255.67 
 
 2.825.00 
 None 
 
 190,421.83 
 224,551.05 
 420 045.77 
 60,144.38 
 
 12.205.35 
 107,745.00 
 
 74,586.65 
 
 3,068.62 
 
 5,838.73 
 
 624.95 
 
 17,921.31 
 
 7,215.44 
 
 29,248.64 
 
 17.356.35 
 None 
 None 
 None 
 
 5,900.50 
 
 1.280.00 
 None 
 
 4,560.00 
 
 None 
 
 15,872.70 
 
 None 
 
 152,905.51 
 
 $2,377,159.60 
 
 126,224.31 
 
 $2,503,383.91 
 124,729.10 
 25 760.00 
 190,790.00 
 
 13 763.76 
 None 
 
 $2,858,426 8 > 
 132,686.41 
 
 $2,991,113.27 
 177,398 06 
 15,875.10 
 
 135.802.23 
 
 $3,320,188.6 5 
 
 Omitting adap. and s.olid’n of roadbed, $167,431.53. $3,709,605.15 
 
 $3,152,757.13 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 KEY NO. 16. 
 
 112 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 MINNEAPOLIS EASTERN RAILWAY. 
 
 Miles. 
 
 Main Lines .' None 
 
 Sidings 4.73 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross' ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards' and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus v 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 1 / &% 
 
 Total of items 1 to 30, inclusive...,. 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5 % on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Omitting- adap. and solid’n of roadbed, $4,539.18... 
 
 Cost of 
 Reproduction 
 New. 
 
 $371,146.82 
 
 13,500.00 
 
 6.390.00 
 None 
 
 8,627.80 
 
 1.198.36 
 12,452.16 
 
 2,280.23 
 
 2,443.35 
 
 3.784.00 
 115,377.14 
 
 150.00 
 148.75 
 None 
 
 500.00 
 
 660.00 
 None 
 
 1.305.00 
 None 
 None 
 None 
 
 2.917.00 
 None 
 None 
 None 
 None 
 None 
 None 
 
 4.145.37 
 
 $547,025.98 
 
 24,616.17 
 
 $571,642.15 
 
 17,697.00 
 
 None 
 
 None- 
 
 None 
 
 None 
 
 $589,339.15 
 
 300.24 
 
 $589,639.39 
 
 29,481.97 
 
 1,266.14 
 
 23,419.76 
 
 $643,807.26 
 
 $639,268.08 
 
 Present 
 
 Value. 
 
 $371,146.82 
 
 13,500.00 
 
 6.390.00 
 None 
 
 4,624.50 
 1,198 36 
 7,448.88 
 1,364.03 
 1,462.84 
 
 3.784.00 
 82,626.22 
 
 112.50 
 
 74.38 
 
 None 
 
 400.00 
 
 646.80 
 
 None 
 
 1,190.34 
 
 None 
 
 None 
 
 None 
 
 1,700.60 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 4 . 145.37 
 
 $501,815.64 
 
 24,616.17 
 
 $526,431.81 
 
 12,935.30 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $539,367.11 
 
 300.24 
 
 $539,667.35 
 
 29,481.97 
 
 1,266.14 
 
 23,419.76 
 
 $593,835.22 
 
 $589,296.04 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 17. 
 
 113 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 
 MINNEAPOLIS, ST. PAUL & SAULT STE MARIE RAILWAY. 
 
 Miles. 
 
 Main Line, single main track ' 539.573 
 
 Sidings 103.623 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining wafls... 
 
 4 Tunnels 
 
 5 Cross' ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 °1 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4%% 
 
 Total of items 1 to 30, inclusive: 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 
 nroduction, items 1 to 36. inclusive, except item 
 29 (1 y 2 years) 
 
 Grand totals 
 
 Omitting adap. and solid’n of roadbed, $992 330.51. 
 
 Cost of 
 Reproduction, 
 New. 
 
 $1,589,445.92 
 
 2,744.797.98 
 
 2,067.50 
 
 None 
 
 941,263.16 
 
 702,427.73 
 
 2,300,828.05 
 
 286,500.60 
 
 57,279.58 
 
 325,044.80 
 
 634,936.25 
 
 11 , 212.68 
 
 241,356.20 
 
 16,503.16 
 
 111,936.96 
 
 42,389.10 
 
 201,161.62 
 
 318,724.10 
 
 92.379.00 
 477,057.48 
 213,923.32 
 151.460.50 
 
 7.772.00 
 None 
 
 23.978.00 
 
 1.400.00 
 135,254.13 
 
 775.85 
 
 906,237.91 
 
 $12,538,113.58 
 
 564,215.11 
 
 $13,102,328.69 
 
 1.753,657.19 
 
 598,360.26 
 
 2,369,158.72 
 
 71,517.07 
 
 None 
 
 $17,895,021.93 
 
 374,129.60 
 
 $18,269,151.53 
 
 913,457.58 
 
 160,251.44 
 
 1,041,774.82 
 
 $20,384,635.37 
 
 $19,392,304.86 
 
 Present 
 
 Value. 
 
 $1,589,445.92 
 
 2,744,797.98 
 
 2.067.50 
 None 
 
 583,109.14 
 
 702,427.73 
 
 2,020,627.77 
 
 251,180.08 
 
 42,605.68 
 
 325,4)44.80 
 
 500,700.50 
 
 8.409.51 
 135 756.38 
 
 10,218.41 
 
 86,136.59 
 
 35,770.33 
 
 154,395.63 
 
 294,213.56 
 
 85,377.30 
 
 £69,557.39 
 
 186,837.86 
 
 125,434.48 
 
 6,115.70 
 
 None 
 
 19,403.52 
 
 991.60 
 
 108,631.60 
 
 613.39 
 
 906,237.91 
 
 $11,296,108.26 
 
 564,215.11 
 
 $11,860,323 37 
 1.560,561.14 
 500,468.52 
 1,511,997.09 
 46,242.94 
 None 
 
 $15,479,593.06 
 
 374,129.60 
 
 $15,853,722.66 
 913 457.58 
 160,251.44 
 
 1,041,774.82 
 
 $17,969,206.50 
 
 $16,976,875.99 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 KEY NO. 20. 
 
 114 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 MINNEAPOLIS & ST. LOUIS RAILROAD. 
 
 Miles. 
 
 Main Line, single main track 377.01 
 
 Main Line, second main track 9.03 
 
 Sidings 102.372 
 
 Branches, single main track 1.45 
 
 Sidings ..; 0.224 
 
 JOINT OWNERSHIP TRACKS. 
 
 Minneapolis & St. Louis R. R. Co.’s proportion with (C. M. & St. P. Ry.) sid- 
 ings 
 
 Miles. 
 
 2.345 
 
 No. 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 Subject. Reproduction, 
 
 Present 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels ...,. 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and^signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 ?1 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, lega.l expenses, 4%% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 3'4 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 ^Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (IV 2 years) 
 
 Grand totals 
 
 New. 
 
 Value. 
 
 $1,872,522.04 
 
 $1,872,522.04 
 
 1,867,784.66 
 
 1,867,784.66 
 
 40,370.00 
 
 40,370.00 
 
 None 
 
 None 
 
 971,640.27 
 
 530,726.56 
 
 379,715.97 
 
 379,715.97 
 
 1,554,760.17 
 
 1,226,638.94 
 
 250,640.18 
 
 198,337.55 
 
 61,240.25 
 
 42,073.48 
 
 251,917.80 
 
 251.917.80 
 
 799,106.63 
 
 620,465.26 
 
 27,791.00 
 
 20.843.25 
 
 141,038.05 
 
 70,519.03 
 
 45,582.49 
 
 24,158.63 
 
 69,322.46 
 
 49,880.11 
 
 25,682.00 
 
 17,815.40 
 
 230,031.07 
 
 137,041.53 
 
 30,958.15 
 
 16,332.92 
 
 62,528.00 
 
 50,989.50 
 
 180.338.00 
 
 123,622.66 
 
 100,074.70 
 
 80,059.76 
 
 144.427.00 
 
 106,097.53 
 
 6,342.00 
 
 4,165.20 
 
 None 
 
 None 
 
 12,800.00 
 
 9,216.00 
 
 2,594.00 
 
 1,815.80 
 
 27,109.00 
 
 20,331.75 
 
 None 
 
 None 
 
 608,896.43 
 
 608,896.43 
 
 $9,765,212.32 
 
 $8,372,337.76 
 
 439,434.55 
 
 439,434.55 
 
 $10,204,646.87 
 
 $8,811,772.31 
 
 573,216.62 
 
 357,859.13 
 
 340,342.98 
 
 216,832.51 
 
 1,847,949.06 
 
 1,276,193 62 
 
 93,906.21 
 
 51,347.91 
 
 None 
 
 None 
 
 $13,060,061.74 
 
 $10,714,005.48 
 
 137,988.71 
 
 137,988.71 
 
 $13,198,050.45 
 
 $10,851,994.19 
 
 659,902.52 
 
 659,902.52 
 
 238,589.00 
 
 238,589.00 
 
 755,349.24 
 
 755,349.24 
 
 $14,851,891.21 
 
 $12,505,834.95 
 
 Omitting adap. and solid’n of roadbed,' $666,741.59 . $14,185,149.62 $11,839,093.36 
 
 ♦For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 21. 
 
 115 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 MINNEAPOLIS UNION RAILWAY. 
 
 Miles.- 
 
 Main Lines, single main track 2.63 
 
 Main Lines, second main track 2.63 
 
 Sidings : 5.40 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 2d 
 26 
 
 27 
 
 28 
 29 
 
 30 
 
 31 
 
 32 
 
 33 
 3'4 
 35 
 
 36 * 
 
 37 
 
 38 
 
 Subject. 
 
 Land for -right of way, yards and terminals 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross' ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 Engineering, superintendence, legal expenses, 4 %% 
 
 Total of items 1 to 30, inclusive 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 ^Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 Contingencies, 5% on total of. items 1 to 36 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Cost of 
 Reproduction, 
 New. 
 
 $1,385,064.43 
 
 122.719.00 
 
 88.801.50 
 None 
 
 21.600.50 
 12,926.92 
 33,672.13 
 
 8,984.04 
 
 8,143.55 
 
 6,396.00 
 
 920,042.96 
 
 135.00 
 51.65 
 None 
 None 
 None 
 
 342.500.00 
 
 760.00 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 
 9,342.42 
 
 $2,961,140.10 
 
 133,251.30 
 
 $3,094,391.40 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 Present 
 
 Value. 
 
 $1,385,064.43 
 
 122,719.00 
 
 88,801.50 
 
 None 
 
 11,750.67 
 
 12,926.92 
 
 22,324.62 
 
 5.956.42 
 5,334.85 
 6,396.00 
 
 761 016.26 
 101.25 
 25.83 
 None 
 None 
 None 
 229.358.50 
 500.08 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 None 
 
 9.342.42 
 
 $2,661,618.75 
 
 133,251.30 
 
 $2,794,870.05 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $3,094,3'91.40 
 
 1,965.33 
 
 $2,794 870.05 
 1,965.33 
 
 $3,096,356.73 
 
 $2,796,835.38 
 
 154,817.84 
 
 154,817.84 
 
 None 
 
 None 
 
 123,480.57 
 
 123,480.57 
 
 $3,374,655.14 
 
 $3,075,133.79 
 
 Omitting adap. and solid’n of roadbed, $10,229.95.. $3,364,425.19 $3,064,903.S4 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 22. 
 
 116 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 MINNEAPOLIS WESTERN RAILWAY. 
 
 Miles. 
 
 Main Lines, single main track . 1.69 
 
 Sidings 5.20 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross’ ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings * 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 1 / £% 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 3'4 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 ^Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5 % on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Omitting adap. and solid’n of roadbed, $6,612.05... 
 
 Cost of 
 Reproduction 
 
 New. 
 
 $326,130.46 
 
 19.500.00 
 
 13.494.00 
 None 
 
 12,255.20 
 
 4,866.70 
 
 20,790.58 
 
 4,454.19 
 
 2,962.76 
 
 5.512.00 
 312,928.58 
 
 , 135.00 
 
 97.95 
 None 
 1,687.60 
 None 
 None 
 
 1.665.00 
 None 
 None 
 None 
 
 3.500.00 
 None 
 None 
 None 
 None 
 None 
 None 
 
 6,038.40 
 
 $736,018.41 
 
 33,120.83 
 
 $769,139.24 
 
 15,480.00 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $784,619.24 
 
 1,377.72 
 
 $785,996.96 
 
 39,299.85 
 
 None 
 
 31,198.34 
 
 $856,495.15 
 
 $849,883.10 
 
 Present 
 
 Value. 
 
 $326,130.46 
 
 19.500.00 
 
 13.494.00 
 None 
 
 6,617.81 
 
 4,866.70 
 
 13,060.67 
 
 2,797.23 
 
 1,835.07 
 
 5,512.00 
 
 226,557.34 
 
 101.25 
 
 48.98 
 
 None 
 
 843.80 
 
 None* 
 
 None 
 
 1,171.04 
 
 None 
 
 None 
 
 None 
 
 2,012.50 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 6,038.40 
 
 $63'0, 587.25 
 33,120.83 
 
 $663,708.08 
 
 8,289.76 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $671,997.84 
 1 377.72 
 
 $673,375.56 
 
 39,299.85 
 
 None 
 
 31,198.34 
 
 $743, 873'. 75 
 
 $737,261.70 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 KEY NO. 23. 
 
 117 
 
ESTIMATE “ B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 NORTHERN PACIFIC RAILWAY. 
 
 Main Lines, Single main track 967.085 
 
 Main Lines, second main track 108.720 
 
 Main Lines, third main track 1.400 
 
 Sidings 442.349 
 
 JOINT OWNERSHIP TRACKS. 
 
 N. P. Ry.’s proportion with (G. N., C. St. P. M. & O., M. & N. W. and C. G'. 
 ‘ W. Rys.) sidings... 
 
 Miles. 
 
 3.802 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 30 
 
 31 
 
 32 
 
 33 
 
 34 
 
 35 
 
 36 * 
 
 37 
 
 38 
 
 Cost of 
 
 Subject. 
 
 Land for right of way, yards and terminals. 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross’ ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings 
 
 Track laying and surfacing «. 
 
 Bridges, trestles and culverts *. 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards and appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (incl. coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 Engineering, superintendence, legal expenses, 4 y 2 % 
 
 Total of items 1 to 30, inclusive 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 ’Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 Contingencies, 5% on total of items 1 to 36 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (2 years) 
 
 Grand totals 
 
 Reproduction 
 
 New. 
 
 $9,498,099.27 
 
 7,695,858.70 
 
 486,530.25 
 
 253.250.00 
 2,617,227.48 
 
 1.266.932.79 
 4,728,531.72 
 
 631.213.36 
 
 259.590.36 
 
 792.636.00 
 
 2.578.014.79 
 27,796.49 
 
 422.104.71 
 19,711.63 
 
 218,861.17 
 
 110.749.00 
 493,578.39 
 
 1,234,433.54 
 
 168,562.69 
 
 1,183,201.00 
 
 450,185.94 
 
 591.692.72 
 
 33.889.00 
 781,518.23 
 
 60.348.00 
 
 41.650.00 
 261,004.82 
 
 3,044.20 
 
 1,613,612.76 
 
 $38 523,829.01 
 1,733,572.30 
 
 $40,257,401.31 
 
 3,230,790.51 
 
 1,288,293.18 
 
 7,911,927.92 
 
 339,709.40 
 
 None 
 
 $53,028,122.32 
 
 348,915.57 
 
 $53,377,037.89 
 
 2,668,851.89 
 
 2,259,351.68 
 
 4,141,074.01 
 
 $62,446,315.47 
 
 Present 
 
 Value. 
 
 $9,498,099.27 
 
 7,695,858.70 
 
 486,530.25 
 
 215,262.50 
 
 1,424,725.95 
 
 1,266,932.79 
 
 3,552,777.93 
 
 473,183.14 
 
 176,889.59 
 
 792,636.00 
 
 1,811,169.31 
 
 20,847.39 
 
 211,052.36 
 
 12,762.24 
 
 144,283.35 
 
 72,287.28 
 
 301,595.85 
 
 920.265.73 
 
 139.816.74 
 783,419.05 
 363,868.67 
 376,628.61 
 
 24.732.00 
 635,839.24 
 
 37,658.32 
 
 29.155.00 
 195,753 65 
 
 2,283.19 
 
 1,613,612.76 
 
 $33,279,926.86 
 
 1,733,572.30 
 
 $35,013,499.16 
 
 2,498,580.52 
 
 883,769.12 
 
 6,123,832.21 
 
 210,049.84 
 
 None 
 
 $44,729,730.85 
 
 348,915.57 
 
 $45,078,646.42 
 2.668 851.89 
 2,259,351.68 
 
 4,141,074.01 
 
 $54,147,924.00 
 
 Omitting adap. and solid’n of roadbed, $1,766,905.97 $60,679,409.50 $52,381,018.03 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 24. 
 
 118 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 
 ST. PAUL UNION DEPOT COMPANY. 
 
 Miles. 
 
 Main Lines, single main track None 
 
 Sidings 8.76 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 • Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures.. 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants 
 
 20 General repair shops. . . . 
 
 ?l Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 28 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, -legal expenses, 4 y 2 % 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in. Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36, inclusive, except item 
 29 (1 year) 
 
 Grand' totals 
 
 Cost of 
 Reproduction, 
 New. 
 
 $1,754,036.57 
 
 124,^8.00 
 
 22,237.69 
 
 None 
 
 21,244.04 
 
 ,-9,504.60 
 
 30,019.50 
 
 6,174,09 
 
 18,039.09 
 
 7.008.00 
 11,075.01 
 
 180.16 
 
 132.79 
 
 None 
 
 3,596.80 
 
 300.00 
 463,000.00 
 
 955.00 
 None 
 
 1.500.00 
 547.75 
 
 8,000.00 
 
 None 
 
 None 
 
 None 
 
 100.00 
 None 
 143.00 
 
 7,677.26 
 
 $2,489,509.35 
 
 112,027.92 
 
 $2,601,537.27 
 
 12,196.80 
 
 None 
 
 None 
 
 2,137.00 
 
 None 
 
 $2,615,871.07 
 
 55.80 
 
 $2,615,926.87 
 
 130,796.34 
 
 4,697.00 
 
 1*04,329.98 
 
 $2,855,750.19 
 
 Present 
 
 Value. 
 
 $1,754,036.57 
 
 124.038.00 
 22,237.69 
 
 None 
 
 11,471.78 
 
 9,504.60 
 
 25,636.65 
 
 5,272.67 
 
 14,811.85 
 
 7.008.00 
 10,155.11 
 
 135.12 
 
 66.40 
 
 None 
 
 2,119.72 
 
 228.00 
 
 324.100.00 
 742.99 
 None 
 
 1.350.00 
 438.20 
 
 6.800.00 
 None 
 None 
 None 
 70.00 
 None 
 107.25 
 
 7,677.25 
 
 $2,328,007.86 
 
 112,027.92 
 
 $2,440,035.78 
 
 4,342.06 
 
 None 
 
 None 
 
 1,602.75 
 
 None 
 
 $2,445,980.59 
 
 55.80 
 
 $2,446,036.39 
 
 130,796.34 
 
 4,697.00 
 
 104,329.98 
 
 $2,685,859.71 
 
 Omitting adap. and solid’n of roadbed, $8,406.60... $2,847 343.59 $2,677,453.11 
 
 ♦For cross ties, rails, track fastenings, switches and frogs. 
 KEY NO. 25. 
 
 119 
 
ESTIMATE “ B. 1 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 WISCONSIN CENTRAL RAILWAY. 
 
 Miles. 
 
 Main Line, single main track 23.600 
 
 Sidings 17.480 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 Cost of 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals . . 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards and appurtenances 
 
 15 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants, gas plants. . 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine hous.es, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks), 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification or roadbed 
 
 Total of items 1 to 29, inclusive $1,569,130.14 
 
 30 Engineering, superintendence, legal expenses, 4%% 
 
 Total of items 1 to 30, inclusive $1,639,741.00 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36, inclusive 
 
 37 Contingencies, 5% on total of items 1 to 36 
 
 38 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals $2,246,777.02 
 
 Omitting adap. and solid’n of roadbed, $45,295.86.. $2,201,481.16 $1,877,064.05 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 26. 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $659,372.31 
 
 $659,372.31 
 
 185,267.00 
 
 185,267.00 
 
 1,338.75 
 
 1 338.75 
 
 None 
 
 None 
 
 57,290.77 
 
 31,223.47 
 
 44,467.40 
 
 44,467.40 
 
 128,018.45 
 
 90,780.63 
 
 18,247.85 
 
 12,937.73 
 
 10,871.00 
 
 7,393.65 
 
 22,594.00 
 
 22,594.00 
 
 134,229.35 
 
 95,895.29 
 
 482.43 
 
 361.82 
 
 10,613.01 
 
 5,306.51 
 
 None 
 
 None 
 
 12,833.48 
 
 9,588.94 
 
 9,560.00 
 
 8,504 00 
 
 6,478.60 
 
 4,609.37 
 
 154,296.26 
 
 134,693.34 
 
 2,878.00 
 
 2,302.40 
 
 9,615.40 
 
 8,453.29 
 
 6,812.00 
 
 5,449.60 
 
 35,918.00 
 
 30,182.30 
 
 6,030.00 
 
 3,998.00 
 
 None 
 
 hjone 
 
 5,210.00 
 
 4,376.40 
 
 None 
 
 None 
 
 5,340.00 
 
 4,005.00 
 
 None 
 
 None 
 
 41,366.08 
 
 41.366.08 
 
 $1,569,130.14 
 
 $1,414,467.28 
 
 70,610.86 
 
 70,610.86 
 
 $1,639,741.00 
 
 $1,485,078.14 
 
 185,313.84 
 
 123,681.57 
 
 24,256.26 
 
 13,816.36 
 
 189.900.52 
 
 96,374.51 
 
 8,539.28 
 
 4,383.21 
 
 None 
 
 None 
 
 $2,047,750.90 
 
 $1,723,333.79 
 
 8,444.94 
 
 8,444.94 
 
 $2,056,195.84 
 
 $1 731,778.73 
 
 102,809.79 
 
 102.809.79 
 
 7,178.20 
 
 7,178.20 
 
 i 
 
 80,593.19 
 
 80,593.19 
 
 $2,246,777.02 
 
 $1,922,359.91 
 
 120 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 WISCONSIN, MINNESOTA & PACIFIC RAILWAY. 
 
 Miles. 
 
 Main Line, single main track 243.48 
 
 Sidings 
 
 JOINT OWNERSHIP TRACKS 
 
 Ry.) single main track, 
 yconsin, Minnesota & P< 
 Ry.) second main track. 
 
 Ry.) sidings 
 
 No. 
 
 1 
 
 •2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 8 
 
 9 
 
 lv 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 21 
 22 
 
 23 
 
 24 
 
 26 
 
 27 
 
 28 
 29 
 
 Subject. 
 
 Land for right of way, yards and terminals.. 
 
 Grading, clearing and grubbing 
 
 Protection work, rip rap, retaining walls 
 
 Tunnels 
 
 Cross' ties and switch ties 
 
 Ballast 
 
 Rails 
 
 Track fastenings 
 
 Switches, frogs and railroad crossings. 
 
 Track laying and surfacing 
 
 Bridges, trestles and culverts 
 
 Track and bridge tools 
 
 Fences, cattle guards and signs 
 
 Stock yards ana appurtenances 
 
 Water stations 
 
 Coal stations 
 
 Station buildings and fixtures 
 
 Miscellaneous buildings 
 
 Steam and electric power plants, gas plants.. 
 
 General repair shops 
 
 Shop machinery and tools 
 
 Engine houses, turntables and cinder pits 
 
 Track scales 
 
 Docks and wharves (inch coal and ore docks) 
 
 Interlocking plants 
 
 Signal apparatus 
 
 Telegraph lines and appurtenances 
 
 Telephone lines and appurtenances 
 
 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4^% 
 
 Total of items 1 to 30, inclusive. 
 
 Locomotives 
 
 Passenger equipment 
 
 Freight car equipment 
 
 Miscellaneous equipment 
 
 Marine equipment 
 
 Total of items 1 to 35 inclusive. 
 36 *Freight on construction material.... 
 
 Total of items 1 to 36, inclusive 
 
 Contingencies, 5% on total of items 1 to 36 
 
 Stores, and supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 nroduction, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals $0,998,567.37 
 
 IKS. 
 
 with (C. M. & 
 
 Miles. 
 
 St. P. 
 
 0.550 
 
 with (C. M. & 
 
 St. P. 
 
 0.455 
 
 with (C. M. & 
 
 St. P. 
 
 Physical Properties. 
 
 Cost of 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value. 
 
 $342,191.50 
 
 $342,191.50 
 
 1,468,127.76 
 
 1,468,127.76 
 
 49,088.00 
 
 49,088.00 
 
 None 
 
 None 
 
 502,013.07 
 
 270,762.03 
 
 225,562.26 
 
 225,562.26 
 
 794,209.13 
 
 593,570.81 
 
 114,668.87 
 
 85,524.74 
 
 25.471.34 
 
 17,909.56 
 
 141,194.00 
 
 141,194.00 
 
 583.481.60 
 
 404,184.45 
 
 5,465.67 
 
 4,099.26 
 
 108,b93.36 
 
 54,346.70 
 
 30,00*1.30 
 
 18,539.00 
 
 35,100.67 
 
 24,786.06 
 
 11,000.00 
 
 8,480.00 
 
 125,825.63 
 
 98,726.33 
 
 25,721.70 
 
 18,852.03 
 
 1 900.00 
 
 1,520.00 
 
 6,000.00 
 
 5,760.00 
 
 4,708.00 
 
 3,766.40 
 
 29,735.00 
 
 23.359.75 
 
 3,358.00 
 
 2,194.80 
 
 None 
 
 None 
 
 21,928.25 
 
 16,086.77 
 
 630.00 
 
 441.00 
 
 17, 675. 
 
 13,256.27 
 
 None 
 
 None 
 
 214,266.65 
 
 214,266.65 
 
 $4,888,019.78 
 
 $4,106,596.13 
 
 219,960.89 
 
 219.960.81 
 
 , $5,107 980.67 
 
 $4,326,557.02 
 
 181,285.64 
 
 81,090.87 
 
 20,536.99 
 
 13,143.67 
 
 73,247.43 
 
 50,408.88 
 
 18,025.00 
 
 13,912.00 
 
 None 
 
 None 
 
 $5,401,075.73 
 
 $4,485,112.44 
 
 110,060.08 
 
 110,060.08 
 
 $5,511,135.81 
 
 $4,595,172.52 
 
 275. 5oo.79 
 
 275,556.79 
 
 None 
 
 None 
 
 i 
 
 211,874.77 
 
 211,874.77 
 
 $0,998,567.37 
 
 $5,082,604.08 
 
 Omitting adap. and solid’n of roadbed. $234,621.98. $5,763,945.39 
 
 *For cross ties, rails, track fastenings, switches and frogs. 
 
 KEY NO. 27. 
 
 $4,847,982.10 
 
 121 
 
ESTIMATE “B.” 
 
 Minnesota Railroad & Warehouse Commission Railroad Appraisal of 1907. 
 
 FINAL SUMMARY SHEET. 
 
 Omitting Multiples on Lands for Right of Way, Yards and Terminals. 
 
 ILLINOIS CENTRAL RAILROAD. 
 
 Miles. 
 
 Main Line, single main track 30.17 
 
 Sidings r 6.34 
 
 Cost of Reproduction and Present Value of Physical Properties. 
 
 No. Subject. 
 
 1 Land for right of way, yards and terminals 
 
 2 Grading, clearing and grubbing 
 
 3 Protection work, rip rap, retaining walls 
 
 4 Tunnels 
 
 5 Cross’ ties and switch ties 
 
 6 Ballast 
 
 7 Rails 
 
 8 Track fastenings 
 
 9 Switches, frogs and railroad crossings 
 
 10 Track laying and surfacing 
 
 11 Bridges, trestles and culverts 
 
 12 Track and bridge tools 
 
 13 Fences, cattle guards and signs 
 
 14 Stock yards' and appurtenances 
 
 16 Water stations 
 
 16 Coal stations 
 
 17 Station buildings and fixtures 
 
 18 Miscellaneous buildings 
 
 19 Steam and electric power plants', gas plants 
 
 20 General repair shops 
 
 21 Shop machinery and tools 
 
 22 Engine houses, turntables and cinder pits 
 
 23 Track scales 
 
 24 Docks and wharves (incl. coal and ore docks) 
 
 25 Interlocking plants 
 
 26 Signal apparatus 
 
 27 Telegraph lines and appurtenances 
 
 28 Telephone lines and appurtenances 
 
 29 Adaptation and solidification of roadbed 
 
 Total of items 1 to 29, inclusive 
 
 30 Engineering, superintendence, legal expenses, 4 y 2 % 
 
 Total of items 1 to 30, inclusive 
 
 31 Locomotives 
 
 32 Passenger equipment 
 
 33 Freight car equipment 
 
 34 Miscellaneous equipment 
 
 35 Marine equipment 
 
 Total of items 1 to 35 inclusive 
 
 36 *Freight on construction material 
 
 Total of items 1 to 36. inclusive 
 
 37 Contingencies,' 5% on total of items 1 to 36 
 
 38 Stores, and - supplies, in Minnesota 
 
 Interest during construction, 4% on the cost of re- 
 production, items 1 to 36. inclusive, except item 
 29 (1 year) 
 
 Grand totals 
 
 Omitting adap. and solid’n of roadbed, $46,965.67.. 
 
 Cost of 
 
 
 Reproduction, 
 
 Present 
 
 New. 
 
 Value., 
 
 $62,628.. ( 
 
 $62,628.97 
 
 136, o-*A. 00 
 
 136,943.00 
 
 .none 
 
 None 
 
 None 
 
 None 
 
 79,292.56 
 
 43,237.77 
 
 25,551.59 
 
 25,551.59 
 
 107,908.42 
 
 72,719 83 
 
 13.528.07 
 
 9.120.8S 
 
 3,435.49 
 
 2,231.66 
 
 18,255.00 
 
 18,255.00 
 
 67,730.21 
 
 51,805.81 
 
 1,500.00 
 
 1,125.00 
 
 13.188.65 
 
 6,594.33 
 
 6,961.06 
 
 4,354.28 
 
 1,736.00 
 
 868.00 
 
 None 
 
 None 
 
 12,184.10 
 
 9.208.74 
 
 b, 050.00 
 
 3.695.00 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 None 
 
 132.00 
 
 92.40 
 
 None 
 
 None 
 
 42,891.02 
 
 42,891.02 
 
 $599,916.14 
 
 $491,323.28 
 
 26,996.23 
 
 26,996.23 
 
 $626,912.37 
 
 $518,319.51 
 
 29,371.73 
 
 17.969.72 
 
 23,636.14 
 
 16.427.12 
 
 77,762.76 
 
 61,510.34 
 
 None 
 
 None 
 
 None 
 
 None 
 
 $757,683.00 
 
 $614 .2*>fi 6b 
 
 19,508.63 
 
 19,508.63 
 
 $777,191.63 
 
 $633,735.3° 
 
 38.859.58 
 
 38,859.58 
 
 None 
 
 None 
 
 29,372.02 
 
 29.372.02 
 
 $845,423.23 
 
 $701,966 92 
 
 $798,457.56 
 
 $655,001.25 
 
 ♦For cross ties, rails, t’rack fastenings, switches and frogs. 
 KEY NO. 28. 
 
 122 
 

 
 
 
 
 
 
 
 . * 
 
 ' 
 
 
 
 

 
 
 
 
 
 
 
 
APPENDIX “C” 
 
 DETAILS OF RIGHT OF WAY VALUES ON RECENTLY 
 CONSTRUCTED RAILROADS SHOWING TRUE 
 VALUE OF LANDS AND ACTUAL COST 
 
 OF THE RIGHT OF WAY. 
 
APPENDIX “C, 
 
 EXHIBIT 1. 
 
 TRANSFERS OF FARM LANDS ADJACENT TO ILLINOIS CENTRAL RAIL- 
 ROAD COMPANY BETWEEN LYLE AND GLENVILLE. 
 
 COUNTIES OF MOWER AND FREEBORN. 
 
 LAND TRANSFERS ADJACENT TO ILLINOIS CENTRAL R. R. 
 
 MOWER COUNTY. 
 
 , — True Values N 
 
 Acres. Price per Acre. Total. 
 
 40 $50.00 $2,000.00 
 
 10 50.00 500.00 
 
 80 50.00 4.000.00 
 
 80 48.12 3,849.60 
 
 80 40.42 3,233.60 
 
 80 40.00 3,200.00 
 
 80 57.37 4,589.60 
 
 450 —Total— $21,372.80 
 
 Average price per acre $47.50 
 
 LAND TRANSFERS ADJACENT TO ILLINOIS CENTRAL R. R. 
 
 FttEEBORN COUNTY. 
 
 Acres. 
 
 40 
 
 120 
 
 43.50 
 
 40 
 
 57.87 
 
 70 
 
 80 
 
 45.63 
 
 65 
 
 160 
 
 26.66 
 
 40 
 
 80 
 
 160 
 
 240 
 
 40 
 
 160 
 
 80 
 
 40 
 
 80 
 
 40 
 
 80 
 
 80 
 
 40 
 
 140 
 
 60 
 
 40 
 
 219 
 
 160 
 
 120 
 
 80 
 
 80 
 
 80 
 
 160 
 
 3,047.66 -Total- 
 
 Average price per acre.. 
 
 -True Values- 
 
 Price per Acre. 
 
 Total. 
 
 $50.00 
 
 $2,000.00 
 
 41.50 
 
 4,980.00 
 
 45.00 
 
 1,957.50 
 
 50.00 
 
 2,000.00 
 
 39.74 
 
 2,299.90 
 
 57.14 
 
 3,999.80 
 
 55.12 
 
 4,409.60 
 
 27.00 
 
 1,232.01 
 
 50.00 
 
 3,250.00 
 
 50.00 
 
 8,000.00 
 
 50.00 
 
 1,333.00 
 
 50.00 
 
 2,000.00 
 
 32.50 
 
 2,600.00 
 
 65.62 
 
 10.499.20 
 
 61.43 
 
 14,743.20 
 
 38.75 
 
 1,550.00 
 
 48.12 
 
 7,699.20 
 
 62.50 
 
 5,000.00 
 
 50.00 
 
 2,000.00 
 
 87.50 
 
 7,000.00 
 
 41.25 
 
 1,650.00 
 
 45.00 
 
 3,600.00 
 
 50.00 
 
 4,000.00 
 
 40.00 
 
 1,600.00 
 
 52.14 
 
 7,299.60 
 
 44.00 
 
 2,640.00 
 
 35.00 
 
 1,400.00 
 
 52.51 
 
 11,499.69 
 
 34.37 
 
 5,499.20 
 
 50.00 
 
 6,000.00 
 
 40.00 
 
 3,200.00 
 
 45.50 
 
 3,640.00 
 
 33.12 
 
 2.649.60 
 
 50.00 
 
 8,000.00 
 
 
 $151,231.50 
 
 
 $49.62 
 
 126 
 
LANDS OBTAINED BY ILLINOIS CENTRAL RAILROAD FOR RIGHT OF WAY. 
 
 No. 
 
 1 
 
 MOWER COUNTY. 
 
 Warranty Deeds Given 
 Acres. Con- ' Per 
 
 sideration. Acre. 
 
 3 00 X1T80.no X393 33 
 
 Condemnation Proceedings 
 . Con- Per 
 
 sideration. Acre. 
 
 2 
 
 7.28 
 
 
 
 $1,208.00 
 
 850.59 
 
 $165.93 
 
 280.72 
 
 3 
 
 3.03 
 
 
 
 4 
 
 3.03 
 
 
 
 1,100.00 
 
 363.04 
 
 5 
 
 5.96 
 
 548.01 
 
 91.95 
 
 6 
 
 3.03 
 
 800.00 
 
 264.02 
 
 7 
 
 303 
 
 
 
 850.00 
 
 280.52 
 
 8 
 
 3.03 
 
 303.00 
 
 100.00 
 
 9 
 
 3.03' 
 
 303.00 
 
 100.00 
 
 
 
 10 
 
 0.95 
 
 40.00 
 
 42.10 
 
 
 
 11 
 
 6.35 
 
 1,000.00 
 
 157.47 
 
 12 
 
 6.81 
 
 
 
 1,061.25 
 
 1,600.00 
 
 155.83 
 
 13 
 
 6.93 
 
 
 
 230.88 
 
 14 
 
 2.78 
 
 444.60 
 
 159.92 
 
 1 
 
 875.43 
 
 230.00 
 
 16 . . 
 
 
 
 
 953.00 
 
 143.99 
 
 % 
 
 
 
 
 Totals 
 
 Averages 
 
 68.68 
 
 $2,818.61 
 
 1S.75AC. 
 
 $150.32 
 
 $10,298.27 
 
 49.93AC. 
 
 $206.22 
 
 Average price per acre 
 
 
 
 
 $190.98 
 
 Average true value of 
 
 lands, per 
 
 acre 
 
 
 
 47.50 
 
 Right of way value to 
 
 true value 
 
 
 
 
 400% 
 
 LANDS OBTAINED BY ILLINO 
 
 FE 
 
 No. Acres. 
 
 17 • 9 53 
 
 IS CENTRAL RAILRO/ 
 
 lEEBORN COUNTY. 
 
 Warranty Deeds Given 
 Con- Per 
 
 sideration. Acre. 
 
 $1,200.00 $476.19 
 
 322.61 78.11 
 
 1.00 .09 
 
 142.14 60.00 
 
 272:40 63.20 
 
 D FOR RIGHT OF WAY. 
 
 Condemnation Proceedings, 
 Con- Per 
 
 sideration. Acre. 
 
 18 
 
 4 13 
 
 
 
 19 
 
 10.80 
 
 
 
 20 
 
 2.37 
 
 
 21 
 
 4 31 
 
 
 
 22 r 
 
 3.44 
 
 $900.00 
 
 300.00 
 
 $261.63 
 
 90.09 
 
 23 
 
 24 
 
 3.33 
 
 2.01 
 
 120.60 . 
 
 293.00 
 
 409.20 
 
 60.00 
 
 61.04 
 
 60.00 
 
 25 
 
 4.80 
 
 
 
 26 
 
 6 82 
 
 
 
 27 
 
 1.60 
 
 99.40 
 
 62.12 
 
 28 
 
 1.63 
 
 1.00 
 
 523.80 
 
 202.56 
 
 407.64 
 
 219.05 
 
 250.75 
 
 94.00 
 
 .61 
 
 61.78 
 
 60.10 
 
 60.00 
 
 65.00 
 73.53 
 
 50.00 
 
 29 
 
 8.48 
 
 
 
 30 
 
 3.37 
 
 
 
 31 
 
 6.79 
 
 
 
 32 
 
 3.37 
 
 
 
 33 
 
 3.41 
 
 
 
 34 
 
 1.88 
 
 
 
 35 
 
 5.27 
 
 3,000.00 
 
 569.26 
 
 36 
 
 13.31 
 
 1.00 
 
 471.80 
 
 568.94 
 
 .07 
 
 70.00 
 
 82.08 
 
 37 
 
 6.74 
 
 
 
 38 
 
 6.81 
 
 
 
 39 
 
 3.03 
 
 360.00 
 
 118.81 
 
 40 
 
 2.00 
 
 149.88 
 
 466.50 
 
 236.77 
 
 777.12 
 
 274.72 
 
 394.95 
 
 274.86 
 
 551.43 
 
 136.80 
 
 270.00 
 
 140.00 
 1,050.00 
 
 600.00 
 
 74.94 
 
 73.39 
 
 78.14 
 
 87.67 
 
 89.77 
 
 129.07 
 
 90.12 
 
 90.10 
 90.00 
 
 89.11 
 92J0 
 
 173.84 
 
 300.00 
 
 41 
 
 6.22 
 
 
 
 42 
 
 3.03 
 
 
 
 43 
 
 8.83 
 
 
 
 44 
 
 3.06 
 
 
 
 45 . . . 
 
 3 06 
 
 
 
 46 
 
 3.05 
 
 
 
 47 
 
 6.12 
 
 
 
 48 
 
 1.52 
 
 
 
 49 
 
 3.03 
 
 
 
 50 
 
 1.52 
 
 
 
 51. . 
 
 6.04 
 
 
 
 52 
 
 2.00 
 
 
 
 
 
 
 
 
 159.70 
 
 $10,824.52 
 
 
 $4,659.40 
 
 
 
 
 143.03 
 
 $75.68 
 
 16.67 
 
 $279.51 
 
 Average price paid. 
 
 including damages, per acre 
 
 
 
 $96.96 
 
 Average true value 
 
 of lands, per acre 
 
 
 
 49.62 
 
 Right of way value to true value. 
 
 
 
 
 195% 
 
 127 
 
SUMMARY OF LANDS OBTAINED BY THE ILLINOIS CENTRAL RAILROAD 
 FOR RIGHT OF WAY IN MOWER AND FREEBORN COUNTIES. 
 
 Average true value lands $49.34 
 
 Aveiage right of way value lands 125.23 
 
 Right of way value to true value 253% 
 
 APPENDIX “C.” 
 
 EXHIBIT 2. 
 
 TRANSFERS OF FARM LANDS ADJACENT TO CHICAGO, MILWAUKEE & 
 ST. PAUL RY., FROM FARMINGTON TO MANKATO. 
 
 COUNTIES OF DAKOTA, SCOTT, RICE, LE SUEUR, BLUE EARTH. 
 
 LAND TRANSFERS ADJACENT TO CHICAGO, MILWAUKEE & ST. PAUL RY. 
 Farmington-Mankato Line. 
 
 DAKOTA COUNTY. 
 
 t True Values ^ 
 
 Acres. 
 
 160 
 
 Price per Acre. 
 
 $45.00 
 
 Total. 
 
 $7,200.00 
 
 8,099.20 
 
 3.000. 00 
 
 4.000. 00 
 1,300.00 
 
 3.000. 00 
 1,998.89 
 
 160 
 
 50.62 
 
 80 
 
 37.50 
 
 80 
 
 50.00 
 
 40 
 
 32.50 
 
 80 
 
 37.50 
 
 49.38 
 
 40.50 
 
 649.38 —Totals— 
 
 Average price per acre 
 
 
 $28,598.09 
 
 $44.04 
 
 LAND TRANSFERS ADJACENT TO CHICAGO, MILWAUKEE & ST. PAUL RY. 
 
 SCOTT COUNTY. 
 
 f True Values ^ 
 
 Acres. Price per Acre. Total. 
 
 78 $38.46 $3,000.00 
 
 160 44.37 7,100.00 
 
 23 30.43 700.00 
 
 36.25 74.97 2,718.00 
 
 297.25 —Total— $13,518.00 
 
 Average price per acre $45.14 
 
 TRANSFERS 
 
 ADJACENT TO CHICAGO, MILWAUKEE 
 
 & ST. PAL 
 
 
 
 RICE COUNTY. 
 
 
 
 
 
 , True Values >. 
 
 Acres. 
 
 
 
 Price per Acre. 
 
 Total. 
 
 100 
 
 
 
 $46.00 
 
 $4,600.00 
 
 80 
 
 
 
 41.25 
 
 3,300.00 
 
 80 
 
 
 
 37.50 
 
 3,000.00 
 
 160 
 
 
 
 50.00 
 
 8,000.00 
 
 80 
 
 
 
 46.25 
 
 3,700.00 
 
 80 
 
 
 
 30.62 
 
 2.449.60 
 
 80 
 
 
 
 40.00 
 
 3,200.00 
 
 120 
 
 
 
 40.00 
 
 4,800.00 
 
 40 
 
 
 
 37.50 
 
 1,500.00 
 
 80 
 
 
 
 48.75 
 
 3,900.00 
 
 75 
 
 
 
 49.33 
 
 3,709.75 
 
 40 
 
 
 
 37.50 
 
 1,500.00 
 
 6 
 
 
 
 75.00 
 
 450.00 
 
 80 
 
 
 
 55.00 
 
 4,400.00 
 
 40 
 
 
 
 60.00 
 
 2,400.00 
 
 40 
 
 
 
 50.00 
 
 2,000.00 
 
 80 
 
 
 
 37.50 
 
 3,000.00 
 
 10 
 
 
 
 46.50 
 
 465.00 
 
 60 
 
 
 
 58.33 
 
 3.499.80 
 
 40 
 
 
 
 75.00 
 
 3,000.00 
 
 20 
 
 
 
 65.00 
 
 1,300.00 
 
 40 
 
 
 
 55.00 
 
 2,200.00 
 
 120 
 
 
 
 56.66 
 
 6,799.20 
 
 1,551 — 
 
 -Total— 
 
 
 
 $73,173.35 
 
 Average price 
 
 per acre 
 
 
 
 $47.18 
 
 
 
 
 
 
 
 128 
 
 
 
LAND TRANSFERS ADJACENT TO CHICAGO, MILWAUKEE & ST. PAUL RY. 
 
 LE 
 
 SUEUR COUNTY. 
 
 
 
 _ r Pv»n£* not? 
 
 Acres. 
 
 80 
 
 Price per Acre. 
 $62.50 
 
 Total. 
 
 $5,000.00 
 
 4.300.00 
 
 3,999.90 
 
 65.3 
 
 67 
 
 65.85 
 
 59.70 
 
 66.85 
 
 53 
 
 59.83 
 
 69.81 
 
 3,999.64 
 
 3,699.93' 
 
 6,000.00 
 
 1,600.00 
 
 2,800.00 
 
 3,000.00 
 
 5,625.60 
 
 2.400.00 
 4,799.70 
 
 2.600.00 
 
 2.500.00 
 
 4.400.00 
 
 3.100.00 
 
 160 
 
 37.50 
 
 50 
 
 32.00 
 
 40 
 
 70.00 
 
 160 
 
 18.75 
 
 80 
 
 70.32 
 
 20 
 
 120.00 
 
 53.33 
 
 80 
 
 90.00 
 
 32.50 
 
 40 
 
 62.50 
 
 80 
 
 55.00 
 
 80 
 
 38.75 
 
 40 
 
 25.00 
 
 1,000.00 
 
 3,400.25 
 
 3.999.60 
 
 4.100.00 
 2,999.24 
 
 5.000. 00 
 
 3.149.60 
 1,476.80 
 
 1.040.00 
 
 2.000. 00 
 6,000.00 
 
 67 
 
 50.74 
 
 120 
 
 33.33 
 
 80 
 
 51.25 
 
 149.29 
 
 80 
 
 62.50 
 
 80 
 
 39.37 
 
 40 
 
 36.92 
 
 20 
 
 52.00 
 
 80 
 
 25.00 
 
 160 
 
 37.50 
 
 40 
 
 66.25 
 
 2.650.00 
 
 3.000. 00 
 
 4.000. 15 
 
 3.600.00 
 
 1.820.00 
 2,800.00 
 
 4.800.00 
 5,499.60 
 
 4.400.00 
 
 1.800.00 
 2,200.00 
 
 9.600.00 
 
 5.000. 00 
 
 3.500.00 
 
 3.000. 00 
 
 80 
 
 37.50 
 
 77 
 
 51.95 
 
 80 
 
 45.00 
 
 40 
 
 45.50 
 
 80 
 
 35.00 
 
 80 
 
 60.00 
 
 120 
 
 45.83 
 
 80 
 
 55.00 
 
 30 
 
 60.00 
 
 40 . 
 
 55.00 
 
 160 
 
 60.00 
 
 80 
 
 62.50 
 
 80 
 
 43.75 
 
 40 
 
 75.00 
 
 40 
 
 40.00 
 
 1,600.00 
 
 2,499.72 
 
 2,948.00 
 
 7,102.50 
 
 3,999.77 
 
 5.000. 00 
 
 4.000. 00 
 
 46.75 
 
 80 
 
 53.47 
 
 36.85 
 
 15 
 
 47.35 
 
 79 
 
 50.63 
 
 160 ' 
 
 31.25 
 
 80 
 
 50.00 
 
 196.75 
 
 40 
 
 55.00 
 
 9,316.11 
 
 2,200.00 
 
 3.200.00 
 2,699.61 
 
 3.500.00 
 
 2.233.60 
 
 1.112.00 
 
 6.909.60 
 1,400.00 
 
 800.00 
 
 3,399.71 
 
 1,080.06 
 
 1,999.89 
 
 80 
 
 40.00 
 
 78.5 
 
 80 
 
 34.39 
 
 43.75 
 
 80 
 
 27.92 
 
 „ 40 
 
 27.80 
 
 120 
 
 57.58 
 
 40 
 
 35.00 
 
 20 
 
 40.00 
 
 78.77 
 
 39.65 
 
 48.26 
 
 43.16 
 
 27.24 
 
 4,641.45 -Total- 
 
 Average price per acre. . . . 
 
 
 $218,660.58 
 
 $47.11 
 
 129 
 
LAND TRANSFERS ADJACENT TO CHICAGO, MILWAUKEE & ST. PAUL RY. 
 
 BLUE EARTH COUNTY. 
 
 , — True Values x 
 
 Acres. Price per Acre. Total. 
 
 40 $38.29 $1,531.60 
 
 27 35.14 948.78 
 
 80 56.25 4,500.00 
 
 20 75.00 1,500.00 
 
 120 38.33 4,599.60 
 
 287 —Total— $13,079.98 
 
 Average price per acre $45.58 
 
 LANDS OBTAINED BY CHICAGO, MILWAUKEE & ST. PAUL RAILWAY 
 (Farmington-Mankato Line) FOR RIGHT OF WAY. 
 
 DAKOTA COUNTY. 
 
 Acres. Total Consideration. 
 
 1.15 $144.00 
 
 ,3'. 46 1,100.00 
 
 0.75 125.00 
 
 2.53 275.00 
 
 4.73 1,050.00 
 
 5.40 1,000.00 
 
 1.25 200.00 
 
 11.83 2,500.00 
 
 0.33 50.00 
 
 3.36 500.00 
 
 3.45 600.00 
 
 3.25 600.00 
 
 3.10 500.00 
 
 2.00 375.00 
 
 0.70 225.00 
 
 4.50 700.00 
 
 6.58 • 1,200.00 
 
 0.92 150.00 
 
 3.25 800.00 
 
 3.25 700.00 
 
 6.52 1,112.16 
 
 6.55 1,900.00 
 
 2.22 $350.00 
 
 4.34 800.00 
 
 1.59 425.00 
 
 1.62 425.00 
 
 2.32 800.00 
 
 12.00 400.00 
 
 102.95 —Total— $19,006.16 
 
 Average price per acre $184.61 
 
 Average true value 45.44 
 
 Right of way value to true value 406% 
 
 LANDS OBTAINED BY CHICAGO, MILWAUKEE & ST. PAUL RAILWAY 
 (Farmington-Mankato Line) FOR RIGHT OF WAY. 
 
 SCOTT COUNTY. 
 
 Acres. Total Consideration. 
 
 3.55 $355.00 
 
 5.50 408.00 
 
 1.33 200.00 
 
 5.36 240.00 
 
 3.01 227.98 
 
 1.50 275.00 * 
 
 3.13 200.00 
 
 3.50 262.40 
 
 6.00 1,000.00 
 
 3.53 400.00 
 
 4.20 500.00 
 
 3.28 300.00 
 
 1.43 225.00 
 
 1.45 181.00 
 
 46.77 —Total— . $4,774.38 
 
 Average price per acre $102.08 
 
 Average true value 45.14 
 
 Right of way value to true value 224% 
 
 130 
 
LANDS OBTAINED BY CHICAGO, MILWAUKEE & ST. PAUL RAILWAY 
 
 (Farmington- Mankato Line) FOR RIGHT OF WAY. 
 
 RICE COUNTY. 
 
 Acres. Total Consideration. 
 
 1.56 $156.00 
 
 4.68 468.00 
 
 6.12 612.00 
 
 3.04 304.00 
 
 1.54 154.00 
 
 3.07 371.60 
 
 0.23 1.00 
 
 3.03 333.00 
 
 1.89 189.00 
 
 2.67 1,775.00 
 
 3.15 315.00 
 
 ■ 3.16 316.00 
 
 3.16 316.00 
 
 2.58 258.00 
 
 3.13 313.00 
 
 5.22 522.00 
 
 2.69 269.00 
 
 1.06 124.00 
 
 4.85 565.00 
 
 9.90 739.73 
 
 3.50 2,000.00 
 
 0.85 85.00 
 
 6.56 656.00 
 
 7.27 727.00 
 
 4.72 472.00 
 
 3.62... 362.00 
 
 6.41 725.00 
 
 3.58 358.00 
 
 3.85 1,187.00 
 
 0.33' 50.00 
 
 7.53 831.00 
 
 6.18 458.75 
 
 3.95 411.00 
 
 0.65 375.00 
 
 6.72 1,600.00 
 
 3.17 500.00 
 
 3.04 304.00 
 
 1.20 72.00 
 
 139*86 —Total— $19,275.08 
 
 Average price per acre $137.82 
 
 Average true value 47.18 
 
 Right of way value to true value 292% 
 
 131 
 
LANDS OBTAINED BY CHICAGO, MILWAUKEE & ST. PAUL RAILWAY 
 (Farmington-Mankato Line) FOR RIGHT OF WAY. 
 
 LE SUEUR COUNTY. 
 
 Acres. Total Consideration. 
 
 3.04 $ 304.00 
 
 3.01 450.00 
 
 1.56 55.00 
 
 0.12 100.00 
 
 3.00 450.00 
 
 4.49 300.00 
 
 3.17 1 , 050.00 
 
 2.10 300.00 
 
 1.82 125.00 
 
 3.17 475.50 
 
 0.05 35.00 
 
 3.20 480.00 
 
 3.12 1 , 398.48 
 
 25.15 3 , 916.00 
 
 3.49 698.00 
 
 3.18 556.50 
 
 1.27 200.00 
 
 1.29 200.00 
 
 2.97 445.00 
 
 2.20 330.00 
 
 3.12 472.00 
 
 0 . 23 ..., 37.00 
 
 3.19 553.50 
 
 8.26 1 , 236.00 
 
 3 '. 75 562.50 
 
 3.31 666.00 
 
 1.26 425.00 
 
 6.17 925.50 
 
 2.94 367.50 
 
 2.19 301.00 
 
 1.26 189.00 
 
 2.53 253.00 
 
 4i 35 1 , 154.50 
 
 0.17 17.00 
 
 0.59 59.00 
 
 3.46 346.00 
 
 1.95 219.94 
 
 1.50 150.00 
 
 1.13 100.00 
 
 5.28 528.00 
 
 3.07 307.00 
 
 3.22 322.00 
 
 2.38 1 , 300.00 
 
 1.95 195.00 
 
 3.50 350.00 
 
 1.35 : 135.00 
 
 1.70 170.00 
 
 1.75 175.00 
 
 2.99 299.00 
 
 2.05 205.00 
 
 3.54 354.00 
 
 3.77 377.00 
 
 0.51 276.00 
 
 5.05 505.00 
 
 2 . 02 ..,.: 202.00 
 
 3.05 305.00 
 
 0.69 69.00 
 
 3.73 373.00 
 
 11.00 1 , 100.00 
 
 8.50 850.00 
 
 3.98 450.00 
 
 7.64 1 , 565.00 
 
 4.35 435.00 
 
 3.22 322.00 
 
 3.82 382.00 
 
 1.99 250.00 
 
 0.69 175.00 
 
 1.17 170.00 
 
 3.25 ' 325.00 
 
 0.30 67.00 
 
 2.37 700.00 
 
 0.28 125.00 
 
 6.15 1 , 000.00 
 
 1.56 175.00 
 
 132 
 
LANDS OBTAINED BY CHICAGO, MILWAUKEE & ST. PAUL RAILWAY 
 (Farmington- Mankato Line) FOR RIGHT OF WAY. 
 
 LE SUEUR COUNTY. 
 
 ■ Acres. Total Consideration. 
 
 1.56 215.00 
 
 0.50 53.00 
 
 2.31 400.00 
 
 6.14 690.00 
 
 5.39 > 631.63 
 
 0.92 92.00 
 
 1.59 159.00 
 
 1.59 159.00 
 
 3.10 310.00 
 
 3.08 468.00 
 
 3.75 375.00 
 
 3.49 3*49.00 
 
 4.27 427.00 
 
 0.14 14.00 
 
 4.14 ' 414.00 
 
 4.14 627.00 
 
 0.46 80.00 
 
 4.42 500.00 
 
 6.74 744.50 
 
 0.92 92.00 
 
 3.40 425.00 
 
 4.35 435.00 
 
 3.68 568.75 
 
 2.27 227.00 
 
 7.32 915.00 
 
 3.85 630.00 
 
 3.79 600.00 
 
 3.62 410.00 
 
 1.61 161.00 
 
 4.28 428.00 
 
 3.70 370.00 
 
 4.13 413.00 
 
 3.85 550.00 
 
 2.3*7 255.00 
 
 2.73 273.00 
 
 2.79 400.00 
 
 4.77 574.00 
 
 3.10 410.00 
 
 358.89 —Total— $49,285.80 
 
 Average price per acre $137.-33 
 
 Average true value farm lands 47.11 
 
 Right of way value to true value 291% 
 
 LANDS OBTAINED BY CHICAGO, MILWAUKEE & ST. PAUL RAILWAY 
 (Farmington-Mankato Line) FOR RIGHT OF WAY. 
 
 BLUE EARTH COUNTY. 
 
 Acres. Total Consideration. 
 
 1.90 $243.75 
 
 5.00 1,060.00 
 
 4.83 800.00 
 
 1.27 158.75 
 
 3.05 600.00 
 
 1.52 250.00 
 
 1.52 200.00 
 
 0.50 25.00 
 
 1.07 160.50 
 
 2.48 500.00 
 
 6.09 900.00 
 
 29.23 ■ — .Total — $4,898.00 
 
 Average price per acre $167.56 
 
 Average true value.. 45.58 
 
 Right of way value to true value 367% 
 
 LANDS OBTAINED BY THE CHICAGO, MILWAUKEE & ST. PAUL RAILWAY 
 COMPANY (Farmington-Mankato Line) FOR RIGHT OF WAY. 
 
 IN THE COUNTIES OF DAKOTA, SCOTT, RICH, LE SUEUR, BLUE EARTH. 
 
 Average true value of farm lands $46.86 
 
 Average right of way value of lands 142.89 
 
 Average right of way value to true value 305% 
 
 133 
 
APPENDIX “C. 
 
 EXHIBIT 3. 
 
 TRANSFERS OF FARM LANDS ADJACENT TO MINNEAPOLIS, ST. PAUL & 
 SAULT STE. MARIE RY., FROM GLENWOOD NORTH TO STATE 
 LINE NEAR EMERSON, AND FROM THIEF RIVER 
 FALLS WEST TO STATE LINE NEAR OSLO. 
 
 COUNTIES OF POPE, DOUGLAS, OTTER TAIL, BECKER, NORMAN (now Mah- 
 nomen), POLK, RED LAKE, MARSHALL, KITTSON. 
 
 LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Winnipeg Line — Appraisal Section No. 4. 
 
 POPE COUNTY (From Glenwood North). 
 
 f — True Values ^ 
 
 Acres. Price per Acre. Total Consideration. 
 
 400 $27.50 $11,000.00 
 
 40 25.00 1,000.00 
 
 200 42.00 8,400.00 
 
 160 29.25 4,680.00 
 
 80 20.62 1,650.00 
 
 80 35.00 2,800.00 
 
 80 25.00 2,000.00 
 
 240 20.41 4,900.00 
 
 160 20.00 3,200.00 
 
 160 23.00 3 1 , 679. 92 
 
 147.08 27.00 3,971.00 
 
 1,747.08 —Totals— • $27.06 $47,280.92 
 
 Total number transfers 11 
 
 LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Winnipeg Line — Appraisal Section No. 4. 
 
 DOUGLAS COUNTY. 
 
 , True Values — x 
 
 Acres. Price per Acre. Total Consideration. 
 
 40 $35.00 $1,400.00 
 
 144.72..' 90.65 10,399.37 
 
 148.80 26.88 3,999.74 
 
 40 42.50 1,700.00 
 
 80 8.50 680.00 
 
 10 50.00 500.00 
 
 6 75.00 450.00 
 
 469.52 —Totals— $40.74 $19,129.11 
 
 Total number transfers 7 
 
 Note. — These sales are all in vicinity of Alexandria and are not a fair index 
 to values along the “Soo Line,” as a whole county. 
 
 334 
 
LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Winnipeg Line — Appraisal Section No. 4. 
 
 OTTER TAIL COUNTY. 
 
 f True Values — N 
 
 Acres. Price per Acre. Total Consideration. 
 
 146 
 
 
 $10.75 
 
 $1,570.00 
 
 160.00 
 
 40 
 
 
 4.00 
 
 141.05’ 
 
 
 10.00 
 
 1,410.50 
 
 50.85 
 
 
 16.04 
 
 960.00 
 
 121:74 
 
 
 5.75 
 
 700.00 
 
 80 
 
 
 12.50 
 
 1,000.00 
 
 575.00 
 
 40 
 
 
 14.37 
 
 217 
 
 
 18.43 
 
 4,000.00 
 
 500.00 
 
 40 
 
 
 12.50 
 
 79.45 
 
 
 16.36 
 
 1,300.00 
 
 40 
 
 
 15.00 
 
 600.00 
 
 80 
 
 
 16.25 
 
 1,300.00 
 
 800.00 
 
 80 
 
 
 10.00 
 
 179.60 
 
 
 17.81 
 
 2,200.00 
 
 80 
 
 
 31.25 
 
 2,500.00 
 
 4.000. 00 
 
 6.000. 00 
 9,000.00 
 
 500.00 
 
 120 
 
 
 33.33 
 
 160 
 
 
 37.50 
 
 553.51 
 
 
 16.26 
 
 80 
 
 
 6.25 
 
 160 
 
 
 12.50 
 
 2,000.00 
 
 1,100.00 
 
 1,800.00 
 
 2,600.00 
 
 80 
 
 
 13.75 
 
 80 
 
 
 22.50 
 
 138.50 
 
 
 18.77 
 
 160 
 
 
 10.00 
 
 1,600.00 
 
 700.00 
 
 122.05 
 
 
 5.73 
 
 160 
 
 
 10.00 
 
 1,600.00 
 
 2,200.00 
 
 2,400.00 
 
 160.00 
 
 120 
 
 
 18.33 
 
 80 
 
 
 30.00 
 
 40 
 
 
 4.00 
 
 80 
 
 
 6.00 
 
 480.00 
 
 120 
 
 
 22.07 
 
 2 650.00 
 
 80 
 
 
 22.50 
 
 1,800.00 
 
 549.60 
 
 80 
 
 
 6.87 
 
 80 
 
 
 14.16 
 
 1.132.80 
 
 2,265.60 
 
 400.00 
 
 lo0 
 
 
 14.16 
 
 40 
 
 
 10.00 
 
 63 
 
 
 22.37 
 
 1,409.31 
 
 2,000.00 
 
 4,000.00 
 
 80 
 
 
 25.00 
 
 196.93 
 
 
 20.31 
 
 40 
 
 
 10.00 
 
 400.00 
 
 90 
 
 
 33.33 
 
 3,000.00 
 
 8,998.40 
 
 174.80 
 
 320 
 
 
 28.12 
 
 40 
 
 
 4.37 
 
 160 
 
 
 12.00 
 
 1,920.00 
 
 800.00 
 
 80 
 
 
 10.00 
 
 79.75 
 
 
 12.54 
 
 1,000.07 
 
 5,268.43 —Totals— 
 
 
 $16,93 
 
 $89,216.08 
 
 Total number transfers... 
 
 
 
 46 
 
 135 
 
LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Winnipeg Line — Appraisal Section No. 4. 
 
 BECKER COUNTY. 
 
 South line of county, north, to south line of White Earth Indian Reservation at 
 
 Callaway. 
 
 Acres. 
 
 160 
 
 80 
 
 40 
 
 79.75 
 
 40 
 
 79.25 
 216.75 
 120 
 
 80 
 
 199.38 
 
 160 
 
 80 
 
 40 
 
 68.25 
 166.75. 
 
 13 
 
 65 
 
 160 
 
 120 
 
 -120 
 
 60 
 
 2,148.13 —Totals— 
 
 Total number transfers. 
 
 -True Values- 
 
 Price per Acre. 
 
 Total Consid' 
 
 $26.00 
 
 $4,160.00 
 
 15.00 
 
 1,200.00 
 
 8.75 
 
 350.00 
 
 12.53 
 
 999.27 
 
 22.50 
 
 900.00 
 
 25.23' 
 
 1,999.48 
 
 23.53 
 
 5,100.13 
 
 29.16 
 
 3,499.20 
 
 10.00 
 
 800.00 
 
 28.00 
 
 5,582.64 
 
 12.50 
 
 2,000.00 
 
 27.50 
 
 2,200.00 
 
 65.00 
 
 2,600.00 
 
 29.30 
 
 1,999.73 
 
 17.99 
 
 2,999.83 
 
 38.45 
 
 499.85 
 
 40.00 
 
 2,600.00 
 
 31.87 
 
 5,099.20 
 
 20.00 
 
 2,400.00 
 
 5.00 
 
 600. 0C 
 
 10.00 
 
 600.00 
 
 $22.43 
 
 $48,189.33 
 
 21 
 
 LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Winnipeg Line — Appraisal Sections 4 and 5. 
 
 Across White Earth Indian Reservation, part of Becker county from Callaway 
 north, and all of Norman county (now Mahnomen). 
 
 Acres. 
 
 80 
 
 160 
 
 80 
 
 80 
 
 80 
 
 400 
 
 80 
 
 80 
 
 80 
 
 80 
 
 80 
 
 80 
 
 80 
 
 80 
 
 80 
 
 78.60 
 
 80 
 
 80 
 
 80 
 
 80 
 
 80 
 
 80 
 
 80 
 
 80 
 
 2,318.60 —Totals— 
 
 Total number transfers. 
 
 -True Values- - 
 
 Price per Acre. 
 
 Total Considi 
 
 $7.50 
 
 $600.00 
 
 7.50 
 
 1,200.00 
 
 7.50 
 
 600.00 
 
 12.50 
 
 1,000.00 
 
 10.40 
 
 832.00 
 
 1.00 
 
 400.00 
 
 10.00 
 
 800.00 
 
 10.00 
 
 800.00 
 
 10.00 
 
 800.00 
 
 1.25 
 
 100.00 
 
 14.37 
 
 1,150.00 
 
 5.00 
 
 400.00 
 
 16.10 
 
 1,288.00 
 
 12.25 
 
 980.00 
 
 8.80 
 
 704.00 
 
 10.81 
 
 850.00 
 
 37.50 
 
 3,000.00 
 
 7.50 
 
 600.00 
 
 11.25 
 
 900.00 
 
 10.00 
 
 800.00 
 
 8.75 
 
 700.00 
 
 8.00 
 
 640.00 
 
 7.50 
 
 600.00 
 
 7.50 
 
 600.00 
 
 $8.77 
 
 $20,344.00 
 
 
 24 
 
 Note. — True value of $20.00 per acre in appraisal, based on inquiries made dur- 
 ing inspection. 
 
 1JG 
 
LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Winnipeg Line — Appraisal Section No.#5. 
 
 POLK COUNTY. 
 
 , — True Values — N 
 
 Acres. Price per Acre. Total Consideration. 
 
 160 $21.25 $3,400.00 
 
 40 20.00 800.00 
 
 80 37.50 3,000.00 
 
 153.15 22.20 3,400.00 
 
 174 22.99 4,000.00 
 
 100 20.00 2,000.00 
 
 40 21.87 875.00 
 
 80 25.00 2,000.00 
 
 827.15 —Totals— $23.54 $19,475.00 
 
 Total number transfers 8 
 
 Note. — These sales are all in vicinity of Erskine and they are not a fair 
 index to values along “Soo Line” as a whole through county. 
 
 LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. 
 
 PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Winnipeg Line — Appraisal Section No. 5. 
 
 RED LAKE COUNTY. 
 
 Acres. 
 
 160 
 
 120 
 
 280 
 
 40 
 
 640 
 
 240 
 
 120 
 
 480 
 
 80 
 
 40 
 
 40 
 
 160 
 
 160 
 
 160 
 
 40 
 
 125.45 
 
 154 
 
 116 
 
 160 
 
 160 
 
 120.69 
 
 80 
 
 160 
 
 40 
 
 160 
 
 160 
 
 160 
 
 160 
 
 . 179.42 
 80 
 80 
 160 
 160 
 240 
 320 
 160 
 160 
 160 
 160 
 
 6.375.56 —Totals,— 
 
 Total number transfers.. 
 
 -True Values- 
 
 Price per Acre. 
 
 Total Cons'id' 
 
 $2.50 
 
 $400.00 
 
 5.00 
 
 600.00 
 
 5.00 
 
 1,400.00 
 
 5.00 
 
 200.00 
 
 5.00 
 
 3,200.00 
 
 5.00 
 
 1,200.00 
 
 5.00 
 
 600.00 
 
 5.00 
 
 2,400.00 
 
 5.00 
 
 400.00 
 
 12.95 
 
 518.00 
 
 12.95 
 
 518.00 
 
 15.62 
 
 2,500.00 
 
 21.72 
 
 3,475.00 
 
 15.00 
 
 2,400.00 
 
 10.36 
 
 414.28 
 
 30.00 
 
 3,763.50 
 
 12.34 
 
 1,900.00 
 
 8.62 
 
 1,000.00 
 
 15.31 
 
 2,450.00 
 
 21.87 
 
 3,500.00 
 
 10.03 
 
 1,210.00 
 
 21.25 
 
 1,700.00 
 
 18.00 
 
 2,880.00 
 
 6.25 
 
 250.00 
 
 12.50 
 
 2,000.00 
 
 10.62 
 
 1,700.00 
 
 21.00 
 
 3,360.00 
 
 1.87 
 
 300.00 
 
 16.72 
 
 3,000.00 
 
 12.50 
 
 1,000.00 
 
 12.50 
 
 1,000.00 
 
 13.12 
 
 2,100.00 
 
 17.37 
 
 2,780.00 
 
 10.36 
 
 2,485.72 
 
 7.68 
 
 2,300.00 
 
 11.87 
 
 1,900.00 
 
 9.37 
 
 1,500.00 
 
 6.25 
 
 1,000.00 
 
 8.81 
 
 1,410.00 
 
 $10.46 
 
 $66,714.50 
 
 39 
 
 137 
 
LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Kenmare Line — Appraisal Section No. 6. 
 
 RED LAKE COUNTY. 
 
 f — True Values — N 
 
 Acres. Price per Acre. Total Consideration. 
 
 8.217.64 $20.54 $168,824.32 
 
 Total number transfers 51 
 
 Note. — There are no transfers along - “Soo Line.” Market values are based 
 on transfers adjacent t oGreat Northern Railway. 
 
 LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Winnipeg Line — Appraisal Section No. 5. 
 
 MARSHALL COUNTY. 
 
 , True Values 
 
 Acres. Price per Acre. Total Consideration. 
 
 160 $10.62 $1,700.00 
 
 160 : 10.94 1,750.00 
 
 160 15.62 2,500.00 
 
 160 4.00 640.00 
 
 160 11.25 l,80a.00 
 
 160 9.37 1,500.00 
 
 160 20.00 3,200.00 
 
 160 13.00 2,080.00 
 
 160 30.00 4,800.00 
 
 160 18.50 2,960.00 
 
 160 21.00 3,360.00 
 
 120 8.33 1,000.00 
 
 160 12.50 2,000.00 
 
 240 20.00 4,800.00 
 
 160 8.12 1,300.00 
 
 80 15.06 1,205.00 
 
 160 9.37 1,500.00 
 
 160 10.00 1,600.00 
 
 40 8.00 320.00 
 
 80 10.00 800.00 
 
 80 31.25 2,500.00 
 
 160 10.00 1,600.00 
 
 160 12.50 2,000.00 
 
 160 20.00 3,200.00 
 
 160 6.87 1,100.00 
 
 160 22.50 3,600.00 
 
 80 25.00 2,000.00 
 
 160 12.50 2,000.00 
 
 80 10.00 800.00 
 
 60 13.33 800.00 
 
 120 11.67 1,400.00 
 
 240 15.00 3,600.00 
 
 160 10.00 1,600.00 
 
 160 28.12 4,500.00 
 
 160 8.25 1,320.00 
 
 160 7.50 1,200.00 
 
 160 9.37 1,500.00 
 
 160 12.50 2,000.00 
 
 160 ' 9.41 1,506.00 
 
 $13.87 $79,041.00 
 
 39 
 
 5,700 —Totals— 
 
 Total number transfers 
 
LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Kenmare Line — Appraisal Section No. 6. 
 
 MARSHALL COUNTY. 
 
 Acres. 
 
 
 , Tru 
 
 Price per Acre. 
 
 e Values > 
 
 Total Consideration. 
 
 80 
 
 
 $25 00 
 
 $2,000.00 
 
 3.200.00 
 
 3.800.00 
 
 1.400.00 
 
 4,000.00 
 
 760.00 
 
 160 
 
 
 20.00 
 
 160 
 
 
 23.75 
 
 20 
 
 
 70.00 
 
 160 
 
 
 25.00 
 
 40 
 
 
 19.00 
 
 160 
 
 
 25.00 
 
 4.000. 00 
 
 6.400.00 
 
 10.560.00 
 
 5.600.00 
 
 11.200.00 
 
 3.500.00 
 
 1.261.00 
 
 8.400.00 
 
 3.550.00 
 
 3.000. 00 
 
 3.200.00 
 
 3,105.33 
 
 3,200.00 
 
 800.00 
 
 160 
 
 
 40.00 
 
 320 
 
 
 33.00 
 
 160 
 
 
 35.00 
 
 320 
 
 
 35.00 
 
 160 
 
 
 21.19 
 
 63.05 
 
 240 
 
 
 35.00 
 
 160 
 
 
 22.19 
 
 120 
 
 
 25.00 
 
 160 
 
 
 20.00 
 
 160 
 
 
 19.41 
 
 160 
 
 
 20.00 
 
 40 
 
 
 20.00 
 
 160 
 
 
 16.25 
 
 2,600.00 
 
 3.200.00 
 
 6.400.00 
 
 6.400.00 
 
 2.400.00 
 
 2,000.00 
 
 6.500.00 
 
 1,000.00 
 
 160 
 
 
 20.00 
 
 320 
 
 
 20.00 
 
 320 
 
 
 20.00 
 
 160 
 
 ' 
 
 15.00 
 
 80 
 
 
 25.00 
 
 320 
 
 
 20.31 
 
 80 
 
 
 12.50 
 
 160 
 
 
 12.50 
 
 2,000.00 
 
 2.400.00 
 
 1.205.00 
 
 4.000. 00 
 
 2.245.00 
 
 2.500.00 
 
 3.500.00 
 
 2.500.00 
 
 3.200.00 
 
 1.000. 00 
 
 160 
 
 
 15.00 
 
 80 
 
 
 15.06 
 
 148.11 
 
 80 
 
 
 27.00 
 
 28.06 
 
 80 
 
 
 31.25 
 
 160 
 
 
 21.19 
 
 80 
 
 
 31.25 
 
 160 
 
 
 20.00 
 
 40 
 
 
 25.00 
 
 80 
 
 
 12.50 
 
 1,000.00 
 
 450.00 
 
 40 
 
 
 11.25 
 
 480 
 
 
 18.56 
 
 8.907.00 
 
 6.500.00 
 
 6.400.00 
 
 2.200.00 
 
 8,500.00 
 
 16,800.00 
 
 160 
 
 
 40.62 
 
 160 
 
 
 40.00 
 
 160 
 
 
 13.75 
 
 3'20 
 
 
 26.56 
 
 480 
 
 
 35.00 
 
 240 
 
 
 15.42 
 
 3.700.00 
 
 2.600.00 
 
 4,800.00 
 
 160 
 
 
 16.25 
 
 160 
 
 
 30.00 
 
 200 
 
 
 24.00 
 
 4.800.00 
 
 2,000.00 
 
 3.0011.00 
 
 160 
 
 
 12.50 
 
 120 
 
 
 25.00 
 
 160 
 
 
 12.50 
 
 2,000.00 
 
 1,600.00 
 
 6,025.00 
 
 80 
 
 
 20.00 
 
 401 95. . . 
 
 
 14.99 
 
 
 
 
 9.313.11 
 
 — Totals — 
 
 $23.54 
 
 $219,268.33 
 
 Total number transfers 55 
 
 139 
 
LAND TRANSFERS ADJACENT TO MINNEAPOLIS, ST. PAUL & SAULT STE. 
 
 MARIE RAILWAY. 
 
 Winnipeg Line — Appraisal Section No. 5. 
 
 KITTSON COUNTY. 
 
 Acres. 
 
 f — True Values — ^ 
 
 Price per Acre. Total Consideration. 
 
 160 
 160 
 160 
 160 
 160 
 80 
 160 
 25 . 
 
 160 
 80 
 
 165.07. 
 
 160 
 
 199.87. 
 160 
 320 
 160 
 160 
 160 
 80 . 
 160 
 160 
 164 
 150 
 
 160 . 
 160 
 160 
 160 
 
 158.93 
 
 159 
 
 160 
 80 
 
 160 
 
 120 
 
 152.8 
 
 137.5 
 
 160 
 
 160 
 
 158.33 
 
 320 
 
 320 
 
 260 
 
 160 
 
 160 
 
 160 
 
 164 
 
 320 
 
 160 
 
 160 
 
 160 
 
 30 
 
 8,394.50 —Totals— 
 
 Total number transfers.. 
 
 $30.00 
 
 $4,800.00 
 
 50.00 
 
 8,000.00 
 
 12.50 
 
 2,000.00 
 
 30.00 
 
 4,800.00 
 
 40.62 
 
 6,500.00 
 
 30.00 
 
 2,400.00 
 
 50.00 
 
 8,000.00 
 
 32.00 
 
 800.00 
 
 20.00 
 
 3,200.00 
 
 40.00 
 
 3,200.00 
 
 21.20 
 
 3,500.00 
 
 25.00 
 
 4,000.00 
 
 15.01 
 
 3,000.00 
 
 18.47 
 
 2,955.00 
 
 16.00 
 
 5,120.00 
 
 15.00 
 
 2,400.00 
 
 9.37 
 
 1,500.00 
 
 11.87 
 
 1,900.00 
 
 15.00 
 
 1,200.00 
 
 15.00 
 
 2,400.00 
 
 7.19 
 
 1,150.00 
 
 20.35 
 
 3,336.23 
 
 14.00 
 
 2,100.00 
 
 13.00 
 
 2,080.00 
 
 10.00 
 
 1,600.00 
 
 15.00 
 
 2,400.00 
 
 10.00 
 
 1,600.00 
 
 15.73 
 
 2,500.00 
 
 31.44 
 
 5,000.00 
 
 10.12 
 
 1,620.00 
 
 12.00 
 
 960.00 
 
 10.00 
 
 1,600.00 
 
 16.67 
 
 2,000.00 
 
 7.53 
 
 1,150.00 
 
 3.64 
 
 501.91 
 
 23.75 
 
 3,800.00 
 
 31.25 • 
 
 5,000.00 
 
 32.84 
 
 5,200.00 
 
 17.19 
 
 5,500.00 
 
 19.00 
 
 6,080.00 
 
 22.00 
 
 5,720.00 
 
 15.62 
 
 2,500.00 
 
 36.25 
 
 5,800.00 
 
 21.87 
 
 3,500.00 
 
 14.63 
 
 2,400.00 
 
 17.32 
 
 5,542.00 
 
 17.50 
 
 2,800.00 
 
 29.12 
 
 4,660.00 
 
 12.50 
 
 2,000.00 
 
 8.17 
 
 2,450.00 
 
 $19.56 
 
 $164,225.14 
 
 
 
 140 
 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 Winnipeg Line — Appraisal Section No. 4. 
 
 POPE COUNTY (From Glenwood, North). 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 3.00 $225.00 
 
 3.88 150.00 
 
 2.23 105.00 
 
 6.07 305.00 
 
 6.18 1,054.00 
 
 5.77 300.00 
 
 3.12 450.00 
 
 6.19 270.00 
 
 2.66 200.00 
 
 6.18 1,200.00 
 
 6.19 310.00 
 
 3.11 300.00 
 
 3.11 375.00 
 
 6.22 375.00 
 
 2.72 150.00 
 
 .34 25.00 
 
 3.01 140.00 
 
 6.16 470.00 
 
 76.14 —Totals— $84.11 $6,404.00 
 
 Total number transfers 18 
 
 Average price paid by railway company, per acre $84.11 
 
 Average true value 27.06 
 
 Right of way value to true value 311% 
 
 LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Apprailsal Section No. 4. 
 
 DOUGLAS COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 6.20 $325.00 
 
 3.99 350.00 
 
 5.44 300.00 
 
 3.02 275.00 
 
 1.00 190.00 
 
 2.10 105.00 
 
 3.30 165.00 
 
 5.14.., 930.00 
 
 2.10 112.00 
 
 1.45 150.00 
 
 6.73 500.00 
 
 6.06 429.00 
 
 6.16 235.00 
 
 5.88 325.00 
 
 6.10 300.00 
 
 2.62 155.00 
 
 6.04 325.00 
 
 6.06 425.00 
 
 3.06 150.00 
 
 15.29 1,000.00 
 
 3.29 850.00 
 
 1.24 91.00 
 
 2.76 725.00 
 
 4.50 300.00 
 
 5.73 285.00 
 
 4.02 < 600.00 
 
 1.15 1,272.00 
 
 2.50 620.00 
 
 2.64 800.00 
 
 141 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 4. 
 
 DOUGLAS COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 3'. 98 300.00 
 
 2.07 150.00 
 
 3.95 240.00 
 
 1.33 75.00 
 
 6.14 264.00 
 
 .05 5.00 
 
 6.64 312.00 
 
 6.40 345.00 
 
 3.22 .. 375.00 
 
 3.20 160.00 
 
 2.49 120.00 
 
 3.84 188.00 
 
 5.54 300.00 
 
 .71 80.00 
 
 6.13 308.00 
 
 6.05 192.00 
 
 6.04 192.00 
 
 6.03 210.00 
 
 3.05 90.00 
 
 3.03 105.00 
 
 3.06 90.00 
 
 3.05 800.00 
 
 6.05 216.00 
 
 3.03 90.00 
 
 3.05 80.00 
 
 4.25 212.50 
 
 .51 15.00 
 
 3.11 46.65 
 
 3.04 76.00 
 
 3.03 75.00 
 
 6.06 212.00 
 
 3.04 106.40 
 
 6.23 211.82 
 
 6.10 200.00 
 
 1.84 65.00 
 
 6.07 180.00 
 
 .37 9.00 
 
 2.81 112.00 
 
 3.13 100.00 
 
 4.05 100.00 
 
 277.34 —Totals,— $69.58 $19,297.37 
 
 Total number transfers 69 
 
 Average price paid by railway company, per acre $69.58 
 
 Average true value 47.74 
 
 Right of way value to true value 171%- 
 
 LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 4. 
 
 OTTER TAIL COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 3.16 $100.00 
 
 3.19 136.85 
 
 2.42 90.00 
 
 3.27 90.00 
 
 .20 10.00 
 
 3.20 320.00 
 
 3.23 120.00 
 
 3.12 124.80 
 
 3.55 100.00 
 
 5.17 150.00 
 
 .01 200.00 
 
 6.25 475.00 
 
 3.03 121.20 
 
 .92 50.00 
 
 5.69 284.50 
 
 142 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 4. 
 
 OTTER TAIL COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 2.12 53.00 
 
 7.62 520.00 
 
 3.20 200.00 
 
 6.56 456.40 
 
 .77 176.55 
 
 5.97 365.00 
 
 .43 17.20 
 
 3.25 130.00 
 
 5.59 223.60 
 
 4.04 230.00 
 
 6.41 876.00 
 
 6.47 286.00 
 
 .43 20.00 
 
 2.76... 140.00 
 
 6.30 * 252.00 
 
 5.20 156.00 
 
 3.20 112.00 
 
 2.74 65.00 
 
 6.82 238.70 
 
 3.51 225.40 
 
 6.42 ' 1,000.00 
 
 1.20 48.00 
 
 5.23 339.95 
 
 3.28 140.00 
 
 3.45 140.00 
 
 1.89 45.00 
 
 3.77 300.00 
 
 4.65 200.25 
 
 .01 10.00 
 
 7.43 950.00 
 
 .10 $25.00 
 
 2.84 176.40 
 
 .91 40.00 
 
 4.02 261.30 
 
 3.72 186.00 
 
 3.83 536.20 
 
 3.31 331.00 
 
 8.17 817.00 
 
 .03 10.00 
 
 3.92 274.40 
 
 .55 39.20 
 
 7.52 827.20 
 
 1.42 * 120.70 
 
 4.50 500.00 
 
 2.25 168.75 
 
 4.23 425.00 
 
 2.60 201.00 
 
 1.45 87.00 
 
 8.16 693.60 
 
 3.67 260.00 
 
 1.06 47.70 
 
 2.69 , 800.00 
 
 6.25 385.00 
 
 1.01 70.00 
 
 .76 45.60 
 
 2.89 144.50 
 
 2.38 166.60 
 
 1.10 59.50 
 
 4.23 253.80 
 
 2.76 110.40 
 
 6.19 638.00 
 
 3.05 137.25 
 
 6.29 283.05 
 
 1.29 136.00 
 
 1.62 64.00 
 
 4.04 185.00 
 
 4.80 314.40 
 
 1.01 56.35 
 
 4.99 224.55 
 
 6.69 301.05 
 
 8.17 612.75 
 
 3.89 132.75 
 
 143 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 4. 
 
 OTTER TAIL COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 3.40 300.00 
 
 2.79 115.15 
 
 3.08 106.05 • 
 
 6.16 277.20 
 
 6.16 215.60 
 
 1.45 55.00 
 
 .28 25.00 
 
 7.07 350.00 
 
 1.20 74.20 
 
 2.38 100.00 
 
 2.81 60.00 
 
 .67 30.00 
 
 .62 120.00 
 
 1.97 60.00 
 
 3.31 140.00 
 
 3.05 140.00 
 
 1.14 100.00 
 
 2.63 140.00 
 
 7.88 280.00 
 
 3.18 125.00 
 
 3.07 800.00 
 
 6.19 1,150.00 
 
 2.63 85.00 
 
 9.36 140.40 
 
 3.77 105.00 
 
 2'. 02 100.00 
 
 1.70 75.00 
 
 3.92 157.00 
 
 3.70 142.45 
 
 1.04 36.40 
 
 7.96 '43.70 
 
 3.48 100.00 
 
 .55 22.00 
 
 3.39 v 200.00 
 
 6.10 275.00 
 
 6.12 61.69 
 
 .47 15.00 
 
 5.68 180.00 
 
 3.17 125.00 
 
 2.49 105.00 
 
 6.65 500.00 
 
 2.66 130.50 
 
 7.04 550.00 
 
 1.90 60.00 
 
 7.54 350.00 
 
 6.94 ■ 420.00 
 
 3.17 90.00 
 
 3.67 500.00 
 
 5.41 140.00 
 
 11.49 540.00 
 
 2.25 75.00 
 
 6.70 1,500.00 
 
 3.03 150.00 
 
 6.23 61.70 
 
 4.41 150.00 
 
 4.97 175.00 
 
 1.43 35.00 
 
 2.20 750.00 
 
 6.09 1,200.00 
 
 1.72 75.00 
 
 8.69 662.50 
 
 .25 40.00 
 
 3.05 48.00 
 
 6.28 195.00 
 
 6.18 450.00 
 
 572.43 —Totals— $65.54 $37,515.94 
 
 Total number transfers 152 
 
 Average nrice paid by railway company per acre $65.54 
 
 Average true value 16.93 
 
 Right of way value to true value 387% 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 4. 
 
 BECKER COUNTY. 
 
 South line of county, north, to south line of White Earth Indian Reservation at 
 
 Callaway. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 3.15 $90.00 
 
 3.12 60.00 
 
 5.56 400.00 
 
 .85 20.55 
 
 .10 2.50 
 
 3.50 •. 120.00 
 
 2.25 195.00 
 
 4.18 420.00 
 
 3.22 800.00 
 
 3.59 160.00 
 
 4.12 1,000.00 
 
 4.75 1,500.00 
 
 2.91 375.00 
 
 .80 10.00 
 
 6.11 525.00 
 
 4.26 750.00 
 
 6.09 150.00 
 
 3.05 600.00 
 
 3.17 500.00 
 
 6.17 1,000.00 
 
 3.15 800.00 
 
 4.73 900.00 
 
 2.75 600.00 
 
 6.42 400.00 
 
 5.57 700.00 
 
 6.13 1,200.00 
 
 .46 25.00 
 
 3.77 400.00 
 
 1.06 i 100.00 
 
 2.81 750.00 
 
 2.25 300.00 
 
 5.38 350.00 
 
 4.76 400.00 
 
 2.8 a 250.00 
 
 6.86 700.00 
 
 3.14 880.00 
 
 5.25 250.00 
 
 .22 20.00 
 
 .01 5.00 
 
 6.28 1,350.00 
 
 7.21 1,650.00 
 
 6.13 800.00 
 
 3'. 19 600.00 
 
 9.03 737.50 
 
 3.79 120.00 
 
 2.86 350.00 
 
 5.11 350.00 
 
 5.12 339.00 
 
 1.51 60.00 
 
 5.91 200.00 
 
 6.08 240.00 
 
 6.08 240.00 
 
 6.11 240.00 
 
 5.33 250.00 
 
 218.24 —Totals— $115.64 $25,234.55 
 
 Total number transfers 54 
 
 Average price paid by railway company per acre $115.64 
 
 Average true value 22.43 
 
 Right of way value to true value 516% 
 
 145 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Sections 4 and 5. 
 
 Across White Earth Indian Reservation, part of Becker county, from Callaway 
 north, and all of Norman county (now Mahnomen). 
 
 Procured from United States Government. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 471.44 $16.39 $7,726.30 
 
 Total number transfers 1 
 
 Average price paid by railway company per acre $16.39 
 
 Average true value 8.77 
 
 Right of way value to true value 187% 
 
 LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 5. 
 
 POLK COUNTY. 
 
 Number of Average Total 
 
 Acres. , Price per Acre. Consideration. 
 
 3.06 $60.00 
 
 3.06 60.00 
 
 6.12 200.00 
 
 6.04 150.00 
 
 6.18 120.00 
 
 6.06 180.00 
 
 6.06 88.25 
 
 6.06 120.00 
 
 6.06 212.10 
 
 3.05 120.00 
 
 3.05 120.00 
 
 6.10 800.00 
 
 6.08 240.00 
 
 3.03 90.90 
 
 .87 16.00 
 
 2.18 73.08 
 
 6.10 330.00 
 
 6.10 600.00 
 
 3.06 183.60 
 
 3.06 183.60 
 
 6.12 367.20 
 
 6.10 366.00 
 
 6.12 367.20 
 
 9.15 1,825.00 
 
 3.07 375.00 
 
 1.86 500.00 
 
 1.08 100.00 
 
 6.20 450.00 
 
 9.26 370.40 
 
 1.42 25.75 
 
 6.13 150.00* 
 
 6.12 300.00 
 
 6.12 180.00 
 
 6.02 180.00 
 
 3.01 100.00 
 
 3.01 100.00 
 
 5.98 150.00 
 
 5.98 150.00 
 
 6.16 250.00 
 
 3.08 120.00 
 
 193.39 —Totals— $53.64 $10,374.08 
 
 Total number transfers 40 
 
 Average price paid by railway company per acre $53.64 
 
 Average true value 23.54 
 
 Right of way value to true value 228% 
 
 146 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 5. 
 
 RED LAKE COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 6.04 $100.00 
 
 6.06 800.00 
 
 6.10 400.00 
 
 6.10 150.00 
 
 6.14 307.00 
 
 6.14 210.00 
 
 6.08 180.00 
 
 6.18 180.00 
 
 6.18 278.10 
 
 5.74 229.60 
 
 3.47 340.00 
 
 3.07 82.89 
 
 2.00 93.25 
 
 4.14 144.90 
 
 6.40 320.00 
 
 6.40 256.00 
 
 1.62 32.42 
 
 4.86 199.26 
 
 4.35 65.25 
 
 2.13 10.65 
 
 6.45. 129.20 
 
 1.04 20.00 
 
 5.60 300.00 
 
 3.25 65.00 
 
 3.28 164.00 
 
 13.57 680.50 
 
 .76 50.00 
 
 6.03 109.47 
 
 5.70.: 107.52 
 
 5.70 215.36 
 
 1.36 34.00 
 
 5.36 171.52 
 
 6.72 300.00 
 
 2.92 73.00 
 
 3.84 115.20 
 
 6.76 575.00 
 
 3.90 115.00 
 
 9.35 328. 3'0 
 
 .12 5.00 
 
 3.24 81.00 
 
 6.72 235.20 
 
 .02 5.00 
 
 3.51 234.15 
 
 3.33 116.55 
 
 5.43 162.90 
 
 11.57 63.69 
 
 2.11 100.00 
 
 6.90 694.00 
 
 5.54 600.00 
 
 7.24 500.00 
 
 7.09 560.80 
 
 .17 123.75 
 
 7.14 535.50 
 
 10.52 843.20 
 
 3.38 200.00 
 
 6.35 317.50 
 
 .41 40.00 
 
 6.70 600.00 
 
 .10 10.00 
 
 6.56 1,000.00 
 
 4.60 700.00 
 
 3.27 800.00 
 
 .64 100.00 
 
 6.74 1,188.00 
 
 2.42 400.00 
 
 4.36 950.00 
 
 316.97 —Totals— $60.25 $19,098.63 
 
 Total number transfers 66 
 
 Average price paid by railway company per acre $60.25 
 
 Average true value 10.46 
 
 Right of way value to true value 576% 
 
 147 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Kenmare Line — Appraisal Section No. 6. 
 
 RED LAKE COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 2.03 $135.00 
 
 3.99 500.00 
 
 3.65 950.00 
 
 6.30 1,200.00 
 
 6.52 1,333.33 
 
 22.49 —Totals— $183.11 $4,118.33 
 
 Total number transfers * 5 
 
 Average price paid by railway company per acre $183.11 
 
 Average true value 20.54 
 
 Right of way value to true value 891% 
 
 LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 5. 
 
 MARSHALL COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 4.01 $500.00 
 
 2.77 435.00 
 
 6.60 950.00 
 
 3.98 350.00 
 
 10.32 1,000.00 
 
 6.88 688.00 
 
 .29 50.00 
 
 3.15 665.00 
 
 4.87 200.00 
 
 2.01 35.00 
 
 3.40 150.00 
 
 1.08 50.00 
 
 6.62 398.40 
 
 3.32 200.00 
 
 3.30 148.50 
 
 3.16 189.60 
 
 .04 5.00 
 
 9.92 793.60 
 
 1.96 117.50 
 
 8.75 250.00 
 
 6.89 341.60 
 
 1.15 86.25 
 
 2.15 129.00 
 
 4.99 299.40 
 
 3.32 132.50 
 
 2.34 85.00 
 
 .98 25.00 
 
 6.64 398.40 
 
 6.95 417.00 
 
 6.21 372.60 
 
 1.08 64.80 
 
 2.22 312.75 
 
 3.30 228.50 
 
 3.59 28.33 
 
 6.48 450.00 
 
 3.35 117.25 
 
 2.16 54.00 
 
 4.76 96.00 
 
 .46 34.50 
 
 3 62 100.00 
 
 4.84 121.00 
 
 2.40 60.00 
 
 3.62 90.50 
 
 5 93 148.25 
 
 1.63 19.56 
 
 7 14 125.00 
 
 3.06 46.05 
 
 148 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 5. 
 
 MARSHALL COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 4.37. . 62,00 
 
 7.14 107.10 
 
 5.92 118.40 
 
 4.88. 73.20 
 
 2.06 23.60 
 
 7.18 359.00 
 
 2.50 30.72 
 
 4.62 231.00 
 
 6.94 491.13 
 
 5.85 105.48 
 
 5.47 102.60 
 
 3.41 61.38 
 
 3.53 28.24 
 
 6.94 175.00 
 
 1.33 16.32 
 
 5.70 152.50 
 
 6.74 400.00 
 
 6.98 174.50 
 
 1.54 125.64 
 
 2.90 43.50 
 
 283.69 —Totals— $50.90' $14,440.15 
 
 Total number transfers 67 
 
 Average price paid by railway company per acre $50.90 
 
 Average true value 13.87 
 
 Right of way value to true value 367% 
 
 LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Kenmare Line — Appraisal Section No. 6. 
 
 MARSHALL COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 3.26 $668.67 
 
 6.14 593.00 
 
 6.20 186.00 
 
 3.32 250.00 
 
 3.26 163.00 
 
 2.15 ‘ 210.00 
 
 1.80 50.00 
 
 6.46 1,150.00 
 
 6.30 378.18 
 
 3.12 300.00 
 
 4.50 295.80 
 
 6.35 127.00 
 
 6.77 466.20 
 
 6.14 214.90 
 
 2.54 160.00 
 
 .76 52.50 
 
 8.42 421.00 
 
 7.53 263.55 
 
 3.02 135.90 
 
 3.50 210.00 
 
 4.86 591.80 
 
 1.03 61.80 
 
 5.60 336.00 
 
 3.20 200.00 
 
 .59 70.00 
 
 2.54 262.80 
 
 9.79 1,475.00 ' 
 
 15.15 :.... 459.00 
 
 2.89 80.15 
 
 3.17 260.00 
 
 3.17 214.50 
 
 .34 275.00 
 
 8.13 297.30 
 
 149 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY RIGHT OF WAY. 
 
 Kenmare Line — Appraisal Section No. 6. 
 
 MARSHALL COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 1.93 75.00 
 
 6.64 232.40 
 
 3.32 182.60 
 
 4.45 244.75 
 
 4.96 122.50 
 
 6.75 300.00 
 
 6.50 325.00 
 
 1.61 '. . 56.00 
 
 4.74 165.90 
 
 13.11 292.66 
 
 12.22 427.50 
 
 6.36 400.00 
 
 3.63 90.75 
 
 6.06 152.50 
 
 3.17 126.88 
 
 3.17 79.25 
 
 6.34 158.50 
 
 4.32 151.20 
 
 2.12 74.20 
 
 6.46 315.70 
 
 5.94 642.60 
 
 3.20 144.00 
 
 2.08 f 72.80 
 
 1.61 50.70 
 
 6.48 225.00 
 
 6.50 260.00 
 
 25.45 370.60 
 
 .34 10.00 
 
 6.30 425.00 
 
 3.18 114.80 
 
 7.91 525.00 
 
 4.25 106.25 
 
 6.54 1,050.00 
 
 6.54 500.00 
 
 6.56 550.00 
 
 6.56 500.00 
 
 12.68 951.00 
 
 4.50 700.00 
 
 6.79 675.00 
 
 12.19 992.35 
 
 6.08 243.20 
 
 6.09 243.60 
 
 6.10 183.00 
 
 6.06 242.40 
 
 5.98 239.20 
 
 12.12 1,212.00 
 
 6.09 152.25 
 
 3.05 76.13 
 
 9.13 228.38 
 
 6.09 382.70 
 
 6.09 152.25 
 
 6.08 187.00 
 
 16.66 545.00 
 
 6.06 226.50 
 
 5.94 195.20 
 
 6.08 192.00 
 
 6.07 151.75 
 
 6.06 240.00 
 
 6.07 292.45 
 
 7.62 190.50 
 
 1.75 76.00 
 
 6.10 513.50 
 
 3.05 91.50 
 
 3.05 310.00 
 
 6.10 183.00 
 
 6.10 183.00 
 
 57.05 2,478.05 
 
 618.18 —Totals— $53.59 $33,126.00 
 
 Total number transfers 100 
 
 Average price paid by railway company per acre $53.59 
 
 Average true value.. 23.54 
 
 Right of way value to true value 227% 
 
 150 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY FOR RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 5. 
 
 KITTSON COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 3.50 $35.00 
 
 2.18 21.80 
 
 6.84 82.08 
 
 5.19 70.60 
 
 .23 10.00 
 
 4.84 150.25 
 
 3.58 35.80 
 
 16.79 250.85 
 
 1.74 65.00 
 
 3.07 30.70 
 
 5.04 75.60 
 
 3.54 42.48 
 
 7.46 99.96 
 
 2.67 66.75 
 
 5.20 52.00 
 
 .97 9.70 
 
 7.22 150.00 
 
 2.88 51.84 
 
 1.43 14.30 
 
 .10 1.20 
 
 7.04 500.00 
 
 4.08 32.04 
 
 3.06 104.00 
 
 6.89 138.00 
 
 7.05 176.25 
 
 4.21 84.00 
 
 3.05 61.00 
 
 7.20 129.60 
 
 2.48 44.64 
 
 3\60 72.00 
 
 4.33 95.94 
 
 1.89 34.00 
 
 4.84 96.80 
 
 6.54 300.00 
 
 .66 25.00 
 
 3.40 54.40 
 
 3.80 95.00 
 
 6.63 132.60 
 
 5.35 150.00 
 
 7.55 150.00 
 
 7.40 148.00 
 
 6.^4 99.84 
 
 3.68 73.60 
 
 6.05 332.00 
 
 .85 25.00 
 
 14.22 991.00 
 
 1.14 84.20 
 
 7.58 303.20 
 
 6.09 152.25 
 
 1.49 37.25 
 
 3.50 87.50 
 
 4.14 83.00 
 
 .87 26.10 
 
 5.70 338.00 
 
 3.°6 130.40 
 
 4.57 173.60 
 
 5.67 311.85 
 
 2.16 85.00 
 
 .11 3.85 
 
 7.34 262.15 
 
 2.47 ; 74.10 
 
 5.05 202.00 
 
 6.61 264.40 
 
 1.38 41.40 
 
 11.78 471.20 
 
 22.SO 687.30 
 
 2.99 105.25 
 
 4.58 182.40 
 
 1.84 73.60 
 
 151 
 
LANDS PURCHASED BY MINNEAPOLIS, ST. PAUL & SAULT STE. MARIE 
 RAILWAY RIGHT OF WAY. 
 
 Winnipeg Line — Appraisal Section No. 5. 
 
 KITTSON COUNTY. 
 
 Number of Average Total 
 
 Acres. Price per Acre. Consideration. 
 
 3.20 288.00 
 
 .23 10.00 
 
 6.31 • 283.95 
 
 3.27 147.15 
 
 3.27 ...... 147.15 
 
 3.96 198.00 
 
 2.57 128.50 
 
 6.52 309.70 
 
 6.39 287.55 
 
 1.79 80.55 
 
 4.55 204.75 
 
 6.54 292.50 
 
 .57 22.50 
 
 5.83 270.00 
 
 6.41 320.50 
 
 6.14 337.70 
 
 12.00 600.00 
 
 .47 47.00 
 
 409.79 —Totals— $33.23 $13,616.12 
 
 Total number transfers 87 
 
 Average price paid by railway company per acre $33.23 
 
 Average true value 19.56 
 
 Right of way value to true value 169% 
 
 LANDS PURCHASED BY THE MINNEAPOLIS, ST. PAUL & SAULT STE. 
 MARIE RAILWAY (Glenwood- Winnipeg Line and Thief River Falls-Ken- 
 mare Line in Minnesota), FOR RIGHT OF WAY. 
 
 IN THE COUNTIES OF POPE, DOUGLAS, OTTER TAIL, BECKER, NORMAN, 
 (Now Mahnomen), POLK, RED LAKE, MARSHALL, KITTSON. 
 
 Average true value farm lands per acre (351 transfers) $18.54 
 
 Average price paid by railway company per acre (659 transfers) 55.19 
 
 Average right of way value to true value 298% 
 
 152 
 
APPENDIX “D” 
 
St. Paul, Minnesota, December i, 190S. 
 
 Hon. Ira B. Mills , Chairman ; Hon. Charles F. Staples , Hon. Wil- 
 liam E. Y oung, Railroad and Warehouse Commission of the 
 State of Minnesota. 
 
 Gentlemen : I hand you herewith two tables I have prepared 
 marked Estimate “A” and Estimate “B,” showing comparative 
 results as between the estimates of reproduction cost as submit- 
 ted by the railway companies and those prepared under my direction. 
 I have not incorporated them in my report for the reason that the 
 estimates made by the railway companies are for June 30, 1906; 
 my estimates are for June 30, 1907, and include some items in the 
 way of improvements that are not included in the reports of the rail- 
 way companies. 
 
 It was found wholly impracticable to try to bring the reports 
 of the railroad companies forward without serious delay to the work, 
 therefore, not being able to present comparisons for the same date, 
 it is deemed undesirable to incorporate them in my report, but they 
 are transmitted for such use as the Commission sees fit to make of 
 them. 
 
 Yours truly, 
 
 DWIGHT C. MORGAN, 
 
 Engineer. 
 
 156 
 
STATEMENT SHOWING THE COST OF REPRODUCING THE RAILROADS OF MINNESOTA AS SUBMITTED BY THE RAIL- 
 WAY COMPANIES FOR JUNE 30, 1906, COMPARED WITH ESTIMATED COST OF REPRODUC- 
 TION BY THE STATE FOR JUNE 30, 1907. 
 
 The Estimate of the State in This Comparison Includes the Multiples on Lands for Right of Way, Yards and Terminals and Adapta- 
 tion and Solidification of Roadbed. 
 
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