TABLE II.

ANALYSIS OF STATUTORY PROVISIONS FOR THE ADMINISTRATION OF THE TAXATION OF RAILROADS AND OF ALLIED TRANS

PORTATION AGENCIES, ON JANUARY 1, 1900.

EXPLANATORY NOTE.

The purpose which Table II has in view is to bring together in concise form the systems of railroad taxation followed by the several States. It may be regarded as a partial condensation of the textual statement. The figures which appear refer to the pages of the textual statement, where the law itself, or a condensed statement of the law, may be read in detail. The table may be used as an index to information desired, as well as a means of conveying information. It represents the conditions as they were on January 1, 1900. The conditions at that time were, with several exceptions of little importance, the same as those of July 1. 1902. The more significant changes in the administration of railroad taxation since January 1, 1900, have been referred to in general terms in the footnotes to the textual statement. For the conditions preceding January 1, 1900, in so far as they differed from those of that date, reference should be made to the textual statement.

63