Railway Capital And Values : Paper for the Traffic Club of New York

Cover Railway Capital And Values : Paper for the Traffic Club of New York
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The Consoli- dated Gas Company of New York City, the Cir- cuit Court of the United States for the Southern District of New York undertook a very full dis- cussion of the elements of value,f and in these particulars its views were approved by the t" As to the realty, the values assigned are those of the time of inquiry ; not cost when the land was acquired for the purposes of manufacture, and not the cost of the complainant of so much as it acquired when org'anized in 1884, as a consolidation of...several other gas manufacturing corporations.
"It is objected that such method of appraisement seeks to confer upon complainant the legal right of earning a fair return upon land values which represent no original investment by it, does not indicate land especially appropriate for the manufacture of gas, and increases apparent assets without increasing earning power. Analogous questions arise as to plant, mains, services and meters ; the reported values whereof are the reproductive cost less depreciation, and not original cost to the complainant or its predecessors.


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