Michigan Board of State Tax Commissioners, Michigan Railroad Appraisal record books 1900
Related Entities
There are 2 Entities related to this resource.
Cooley, Mortimer E. (Mortimer Elwyn), 1855-1944
http://n2t.net/ark:/99166/w6tn577r (person)
Dean of the College of Engineering of the University of Michigan. From the description of Mortimer E. Cooley papers, 1873-1944. (University of Michigan). WorldCat record id: 34418437 From the description of Mortimer E. Cooley papers, 1873-1944. (University of Michigan). WorldCat record id: 82298333 Professor of Engineering, University of Michigan. From the description of Mortimer Elwyn Cooley papers, 1943-1944. (Detroit Public Library). WorldCat record i...
Michigan. Board of State Tax Commissioners
http://n2t.net/ark:/99166/w67h83jm (corporateBody)
In 1900, Governor Hazen Pingree appointed University of Michigan engineering professor Mortimer E. Cooley to be "Appraiser of Railroads." The purpose of the appraisal was to shift the basis of taxation from a specific to an ad valorem or estimated value basis. The work commenced in September of 1900 and was completed in the spring of 1901. Cooley was to be in charge of the physical property of railroads, and his colleague at the university, Henry Carter Adams, was to be in charge of...
