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2708

18 V.5

This part constitutes a portion of Appendix G to the Sixteenth Annual Report of the Interstate Commerce Commission.

Transport

THE INTERSTATE COMMERCE COMMISSION.

Hon. MARTIN A. KNAPP, of New York, Chairman.
Hon. JUDSON C. CLEMENTS, of Georgia.
Hon. JAMES D. YEOMANS, of Iowa.
Hon. CHARLES A. PROUTY, of Vermont.
Hon. JOSEPH W. FIFER, of Illinois.

EDWARD A. MOSELEY, Secretary.

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TABLE OF CONTENTS.

Page.

7

LETTER OF TRANSMITTAL.

EXPLANATION OF THE PLAN OF REPORT:

Introductory statement

Method of treatment..

Description of tabular statements

Description of textual statement

DESCRIPTION OF STATE RAILROAD TAXATION:

Development of the present system.

Exemptions from taxation

Condition of railroad taxation in 1890..

Changes in railroad taxation since 1890.

Changes in the administration of railroad taxation since 1890..

Taxation of other transportation agencies operating in connection with railroads......

Tabular STATEMENT RELATIVE TO STATE RAILROAD TAXAtiox:

Table I. -- Analysis of railroad taxation, showing the kinds of taxes used......

Table II.-Analysis of statutory provisions for the administration of the taxation of railroads and of

allied transportation agencies.....

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 description of tangible property for purpose of valuation or

taxation

C. Requirements of reports relative to assets or liabilities for purpose of valuation or taxation.....

D. Requirements of reports relative to income and expenditure for purpose of valuation or taxation..

E. Requirements of reports relative to valuation, franchise, and statistics of operation ..

DETAILED DESCRIPTION OF STATE RAILROAD TAXATION:

Alabama

Arizona..

Arkansas.

California

Colorado

Connecticut

Delaware....

District of Columbia

Florida

Georgia

Hawaii.

Idaho.

Illinois.

Indiana ..

Indian Territory..

Iowa....

Kansas..

Kentucky

Louisiana

Maine....

Maryland

Massachusetts

Michigan....

Minnesota.

Mississippi

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