42 BULLETIN 1207. D. B. DEPARTMENT OF AGRICULTURE. 
so extravagant .-is to demonstrate that it lias been dictated by Ignorance, pas- 
sion, or prejudice, 
EXAMPLES OF RAILROAD ASSESSMENTS. 
The following examples of railroad assessments are given, not as 
illustrating the proper met hods to be used or giving authoritative 
values for the (dements considered, hot only as showing some methods. 
The method used in an Town case by a drainage engineer in 1910 
was as follows: 
There were 2,093 feel of wood trestles and about 400 feet of steel bridges 
on the three lines of track in the river bottoms where the flat lands wore 
nearly a mile wide, it was agreed by the attorneys that the ditch 24 to 30 
feet wide and 10 feet deep would in the course of five years erode the rich 
alluvial soil so that it would he as large as the river. 100 feet wide and 12 
to 14 feet deep, thus requiring the construction of three new steel bridges 100 
to 200 feet long. When the ditch reached this condition, being upon line with 
and joining the old stream, the two channels would care for 2| times the quan- 
tity of water that the old river with its- more tortuous channel had curried. 
This trestle work would cost about $8 per lineal foot, and last eight years. 
Hence it had a maintenance charge of $1 per foot per annum. The cost <»(' a 
modern heavy-traffic trestle of this height would he $14 or $15 per lineal foot. 
The annual saving then to the railroad for maintenance charges Mas 1,650 times 
$1 or $1,650, or for eight years. $13,200. As an offset to this henefit there was 
an earth fill to make, estimated to cost $4,870. 
As under the laws of Iowa railroad companies are required to remove struc- 
tures, construct the ditch across the right of way. and restore their own bridges, 
no attention was paid to the cost of erecting the three new steel bridges. The 
cost of the work to he done. $4,870, deducted from $13,200 leaves a net savin? "-o 
the railroad company of $8,330. The betterment of the track running through 
the river bottoms by reason of the better drainage of the roadbed was reckoned 
at $1 per 100 feet of track, in round numbers making $265 per annum for this 
type of benefit. This added to $8,330 divided by 8, or $1,041.25 makes a total 
annual saving of $1,306.25. This amount capitalized at 4i per cent amounts 
to $29,028, the actual benefits to the railroad company. The assessments are 
never as great as the benefits, and the railroad companies paid about three- 
fifths of this amount. 
In a recent i L919) case in Kansas, the engineer for the district 
based his assessment on the reduced maintenance charges. 
The annual maintenance cost per mile of the track within the district was 
taken at $800; of this 60 per cent was considered attributable to flood condi- 
tions affecting track in poor condition, which will be fully benefited, for main 
line track ; and 20 per cent for branch line track. Low excess cost for main line 
track fully benefited was taken as 30 per cent, and for branch line track 10 per 
cent . The estimated decreased maintenance on this basis was capitalized at 5 
per cent, making a benefit assessment of $71,552. The railroad company con- 
tended that the assessment was out of proportion to the benefits in view of 
the track raising, rock ballasting, and general improvement of lines made. Ac- 
cording to the Kansas statute assessments against railroad property must be 
made <»n the basis of increased operating efficiency and reduced maintenance 
cost : track maintenance made necessary by flood shall be capitalized and form 
the basis Cor the assessment. Records of charges to operating accounts cov- 
ering the years 1912 to 1017. inclusive, show the following expenditures for 
maintenance : 
Within the district : 
Main line $825.41 per mile; $600.83 iter mile exclusive of bridges, trestles, 
and culverts. 
Branch line— $498.58 per mile: $409.60 per mile exclusive of bridges, 
trestles, and culverts. 
Adjoining the district (track through bill country) : 
Main line (section- 5 miles long)— $013.87 per mile exclusive of bridges, 
trestles, and culverts. 
Branch line (section 11.5 miles long) — $215.80 per mile exclusive of 
bridges, trestles, and culverts. 
