Skinner—Appraisal of Bmlroiad Property. 819 
fairly accurate results may be obtained by sifting the data care¬ 
fully. With these conclusions, Mr. T. A. Polleys, tax commis¬ 
sioner for the Chicago, St. Paul, Minneapolis and Omaha rail¬ 
way, who has examined the matter carefully in several counties 
of Wisconsin and in some counties in Minnesota and Nebras¬ 
ka, is in substantial agreement. 
It may be noted in passing that in the discussion of this 
ratio the representatives of the railways had no thought of ap¬ 
plying the ratio to the determination of right of way values, 
but rather to enable them to compare valuations made on their 
property with valuations made on other property in 
the state. Curiously enough, it works in diametrically op¬ 
posite lirections when applied to these two purposes. A low 
valuation upon contiguous real estate would entitle the road 
to the same low valuation, but when applied to finding the 
market value of the right of way as described above, would in¬ 
crease that value very greatly as the ratio diminished. 
I 
COST OF THE APPRAISAE, AND TIME REQUIRED. 
I 
No accurate statement of the cost of any particular part of 
the appraisal can be made, since many of the men employed 
worked on several parts of it. The cost, therefore, can only be 
estimated. 
The work was done by twelve men, with salaries per month 
as follows: 
1 chief inspector. $160 00 
1 engineer inspector . 275 00 
1 inspector.160 00 
1 inspector ... . 140 00 
1 Inspector .. 125 00 
7 assistants .. . . 80 00 
Making a total pay roll of $1,435 per month. In addition, 
the men were allowed traveling expenses but rot hotel bills 
while away from Madison. Had the work been pushed for¬ 
ward with the whole twelve men, the work could easily have 
been accomplished in four months, making the total cost, includ- 
