OF RAILROADS AND OF ALLIED TRANSPORTATION AGENCIES, ON JANUARY 1, 1900-Continued.

TABLE III.

ANALYSIS OF STATUTORY PROVISIONS FOR REPORTS RELATIVE
TO TAXATION REQUIRED FROM RAILROADS AND
ALLIED TRANSPORTATION AGENCIES.

A. GENERAL FACTS RELATING TO REPORTS.

B. REQUIREMENTS OF REPORTS RELATIVE TO DESCRIP-
TION OF TANGIBLE PROPERTY FOR PURPOSE OF
VALUATION OR TAXATION.

C. REQUIREMENTS OF REPORTS RELATIVE TO ASSETS OR LIA-
BILITIES FOR PURPOSE OF VALUATION OR TAXATION,

D. REQUIREMENTS OF REPORTS RELATIVE TO INCOME
AND EXPENDITURES FOR PURPOSE OF VALUATION
OR TAXATION.

E. REQUIREMENTS OF REPORTS RELATIVE TO VALUA-
TION, FRANCHISE AND STATISTICS OF OPERATION,

9563-PT V-04—6

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EXPLANATORY NOTE.

Table III enters into greater detail than either of the preceding tables. It covers the period from January 1, 1890, to January 1, 1900. The more important changes subsequent to the latter date have been noted in the footnotes of the textual statement. The information sought lends itself easily to classification, and the report is by this means enabled to curtail its textual statement in a very marked degree. The scope of this table may be learned by referring to an analysis of the information which it contains on page 11 of the "Explanation of the Report," preceding the tables. This analysis follows the subheadings, which appear in the boxings of the table itself. The figures which appear in this table refer to the sections or chapters of codes or laws cited as authority for the statements made. The authorities used are the same as those used in making Table I, and are clearly indicated in the column headed "Classification of laws by codes, compiled laws, or dates of acts," at the beginning of the table, in Subdivision A. It will be observed that the notes for each State have been divided in two parts. Those above the dividing line exhibit the conditions as they were on January 1, 1890, while those below exhibit the changes to January 1, 1900. For abbreviations used, see Explanatory Note to Table I.

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