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Wabash, St. Louis & Pacific........ Des Moines & St. Louis 61,655.81 897.73 95,724.81 1,393.78

34,069.00 496.00 3,803.55 St. Louis, Ottumwa & Cedar Rapids 99,867.17 2,298.94 148,443.69 3,427.46

48,876.52 1,128.82 2,045.69
Des Moines & Northwestern
143,432.21 1,251.85 144,419.08 1,260.46

986.87

8.61 4,388.85 Total of system... 304,655.19 1,344.66 388,587.58 1,716.12

83,932.39 370.46 10,208.09
88 Webster City & Crooked Creek,
11,510.46 885.42 11,395.00 876.63

116.46
8.98

167.00
11 Total.
35,231,206.23 $ 4,690.66 $ 21,758,421.00 $ 2,896.90 $13,472,785.23 $ 1,793.76...

$ 987,027.28
* The earnings and expenses of the Waverly Short Line, 8.7 miles, are included in those of the main line of the Burlington, Cedar Rapids & Northern.
This branch was operated during only six months of the year. In all such cases the amount of earnings, etc., is divided by such part of the mileage as the
length of time the line was in operation is a part of the year; this gives the earnings, etc., per mile for the year.

+ About thirty miles of the fowa Falls Division of the Burlington, Cedar Rapids & Northern was built during the year 1886, and was operated only two
months of the year.

# No report filled for 1886.
$ 37.2 miles of this line was operated only one month of 1886. The remainder of the line was not in operation at the close of the year.
ii This amount is estimated by the company.

TA portion of the Humeston & Shenandoah railroad was transferred, during the year, to the Keokuk & Western (formerly Missouri, Iowa & Nebraska).
The time at which the transfer took place is not given in either

of these companies' reports. Hence the basis for computing the earnings, expenses, etc.,
per mile, is not entirely satisfactory.

** This company fails, as it has previously done, to report separately the operating expenses of its lines in this State. This item is estimated by the
Secretary of State by taking the same percentage of its total operating expenses that its gross earnings in Iowa are of its total gross earnings within and
without the State. The taxes paid in Iowa in 1886 are not reported, and there is no reliable basis for an estimate.

++ This road was operated during only a small portion of the year.

** The report of the Minnesota & Northwestern Railroad Company indicates that none of the 142.79 miles of its main line was operated until November 1, 1886, and that the entire line was operated during the last two months of the year. The estimates of earnings and expenses per mile are made on that basis. The Waterloo & Oelwein branch of this road appears not to have been in operation at any time in 1886.

$$ This company added to the length of its line, in 1886, 13.5 miles. This portion of the road was operated only during the last third of the year.

1 The average amount of earnings and expenses, per mile, of all the railroads in this State, for the year, is based upon the average number of miles of road operated within the State during the entire year.

APPENDIX.

TABLE No. I.

*Tax levied upon the railroad property of the State for the Railroad Com

missioners' Fund for the current year.

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Burlington & Northwestern
Burlington & Western
Burlington, Cedar Rapids & Northern
Centerville, Moravia & Albia.
Central Iowa.....
Chicago & Northwestern.
Chicago, Burlington & Kansas City
Chicago, Burlington & Quincy

..

..
Chicago, Milwaukee & St. Paul
Chicago, Rock Island & Pacific
Chicago, St. Paul & Kansas City
Chicago, St. Paul, Minneapolis & Omaha.
Clarinda & St. Louis
Council Bluffs & St. Louis....
Des Moines & Fort Dodge
Des Moines, Osceola & Southern
Dubuque & Dakota.
Ft. Madison & Northwestern
Homeston & Shenandoah.
Illinois Central.
Iowa Northern...
Kansas City, St. Joseph & Council Bluffs
Keokuk & Western...
Mason City & Fort Dodge
Minneapolis & St. Louis .....................
Minnesota & Northwestern
Ottumwa & Kirkville..
St. Louis, Des Moines & Northern..
St. Louis, Keokuk & Northwestern..
Toledo, Peoria & Western.
Union Pacific...
Wabash, St. Louis & Pacific..
Webster City & Crooked Creek.

20.00

37.00 1,083.00

25.00 622.00 2,434.00

82.00 2,136.00

13.00 2,169.00 2,408.00

121.00 140.00 12.00 93.00 205.00 53.00 67.00 22.00 101.00 718.00

7.00 111.00 94.00 97.00 173.00 179.00 11.00 21.00 53.00

2.00 120.00 176.00 15.00

Total.......

13,600.00 *This table shows the amount levied by the Executive Council upon the property of the several railroad companies in the State, in compliance with chapter 77, acts of the Seventeenth General Assembly, as amended by chapter 146, acts of the Nineteenth General Assembly, to provide a fund for the payment of the salaries and current expenses of the State Board of Railroad Commissioners for the year ending April 4, 1888. This levy is based on an estimate furnished by the Board of Railroad Commissioners, and is apportioned among the several railroad companies in the ratio which the assessed valuation of each bears to the aggregate assessed valuation. The tax thus levied is paid by the railroad companies to the Treasurer of State.

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* Abstract of assessments of Railroad Property in the State of Iowa for the years

1874 to 1887, inclusive.

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1874..

3,728/$ 21,719,809 $ 5,8261$ 16,430,62018 4,1391 141 1876.

3,765 21,986,658 8,840 18,568,908 4,135 141 1876..

3,823 22,566,683 5,903 18,422,588 4,819 1877..

3,938 22,421.070 5,694 17,221,033 4,373 130 1878..

4,075 21,619,978 5,306 17,847,728 4,380 121 1879..

4,323

22,540,904 0,214 21,294,275 4,926 106 1880...

4,811 24,039, 126 4,997 23,256,165 4,834 103 1881...

6,269 25,742,302

4,886 27,797,143 5,276 93 1882.

5,732 26,292,284 4,587 29,278,633 5,108 83 1883. 6,792 28,332,740 4,171 31,153,363 4,587

91 1884.

7,106 29,886,809 4,206 35,490,225 4,994 84 1885....

7,445 31,315,838 4,206 34.149, 124 4,587 92 1886...

7,490 33,216,888 4,435 35,492,423 4,739 9 1887.

7,912 38,370,891 4,8501 35,231,206 + 4,691 109 * This table shows the aggregate assessed value and the average assessed value per mile of the railroad property of this State, as fixed by the Executive Council on the

first Monday, in March of the respective years named in the left hand column. The items miles of road and “gross earnings,” shown in connection with each year's assessment, are for the year ending on the thirty-irst day of December last preceding. The right hand column shows what percentage the aggregate assessed value is of the aggregate gross earnings of the preceding ealendar year.

† This amount is based on the average number of miles of road operated within this State for the entire year ending December 31, 1886.

TABLE No. III.

* Classification of the Railroads in this state as to the maximum charges allowed

by law for the transportation of passengers.

CLASS "A."

Chicago & Northwestern.
Chicago, Burlington & Quincy.
Chicago, Milwaukee & St. Paul.
Chicago, Rock Island & Pacific.
Chicago, St. Paul, Minneapolis & Omaha.
Illinois Central.
Kansas City, St. Joseph & Council Bluffs.
Toledo, Peoria & Western.
Union Pacific.

CLASS "B"

Burlington, Cedar Rapids & Northern.

CLASS “C."

Burlington & Northwestern.
Burlington & Western.
Centerville, Moravia & Albia.
Central Iowa.
Chicago, Burlington & Kansas City.
Chicago, Iowa & Dakota.
Chicago, St. Paul & Kansas City.
Clarinda & St. Louis.
Council Bluffs & St. Louis.
Des Moines & Fort Dodje.

* Class “A” includes all railroads whose gross annual earnings, per mile, are fonr thousand dollars or more; Class “B," all whose gross annual earnings, per mile, are three thousand dollars or any sum in excess thereof less than four thousand dollars, and Class “C," all whose gross annual earnings, per mile, are less than three thousand dollars.

Roads in Class “A” are limited to a charge of three cents; in Class "B," to three and one half cents, and in Class “C,” to four cents per mile for the transportation of passengers, except that a charge of ten cents may be added to the fare of a passenger, when paid upon the cars, if a ticket might have been procured within a reasonable time before the departure of the train. One half the rates above mentioned is the limit for children twelve years of age or under. These rates cover ordinary baggage, not exceeding one hundre pounds in weight, with each passenger.

+ The Ottumwa & Kirkville runs its trains upon eight miles of rented track. For the purposes of this classification its entire length of road, 11.333 miles, was taken into account, which gives its gross earnings, per mile, at $1,489.81. The amount of its gross earnings, per per mile, shown in Table No. V., is based on a length of 3.333 miles.

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