Présentation de l'éditeur
The demand for information regarding the valuation of public ~utilities has been growing at a rapid rate during the last few years. The reason for it is not far to seek. Many states have put their public utilities in charge of Commissions appointed or elected for J. the purpose, and these commissions in many cases demand valua z. tions of the properties when permission is asked to make a change in the rates, or to add to the securities for any purpose. Many corporations are even now having careful appraisals made of their property and are as carefully keeping them up to date in anticipa. -tion of the day when the public, through the proper channels, will A demand changes in rates which will necessitate such appraisals. XT hese conditions have brought on an urgent demand for in Xformation as to methods of valuation which, as yet, has not been .available. The author has attempted to supply a part of this demand with a book almost rudimentary, in order to show how simple are the elements going to make up valuation. The subject is too large to be treated here in more than an elementary manner, and the writer has condensed much of the theory, expanding only those elements which seem to be most ~f needed by engineers. ii After a short discussion of value, the purposes of its determina13 tion, and directions for determining it, a valuable court opinion by Judge Savage of Maine has been given in full as embodying the best instructions for valuation that the writer has yet encountered. Following this is a large number of forms developed for the purpose of making more perfect inventories, and for assembling and classifying the data in proper order. Many of these forms have been reproduced photographically, by permission, from copies of those which have been developed and used by the Joint Engineering Staff of theW isconsin Railroad Commission and theW isconsin Tax Com
(Typographical errors above are due to OCR software and don't occur in the book.)
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