Utility companies assessed here are those which operate across county lines. Initially the Board was required to meet and assess railroads, car, street railway, railway depot, telephone and telegraph companies. As technology improved other companies were added to the utilities subject to assessment. These valuations form the basis for later apportionment of taxes to the counties or taxing districts in which the company does business. The schedules summarize property owned in the form of real estate, buildings and improvements, equipment and supplies, etc.
Mileage is specified of tracks, cables, canals, pipelines, or routes travelled.
Values of the property and mileage are specified as well. Franchises were assessed until 1931 when intangible property was exempted from ad valorem assessment. A recapitulation page summarizes total valuations for each schedule and the grand total for the company. If the assessment was contested and changes made, these amendments also may be noted. The record books are arranged chronologically, thereunder alphabetically by category as identified on the cover.