Arrangement: Chronological by year

Valuations of property owned by Public Utility Companies, Railroad Companies, and Coal Companies within Sheridan County and reported to the State Board of Equalization (SBE), to be equalized by the S. B. E. The return valuations were used by the Assessor for assessment purposes. For public utilities the plants and distribution systems were valued; for railroad companies, cars, buildings, equipment and tracks were valued and assessed; for coal companies, valuations and assessments were made on tonnage at mine site (based on mine output in tons). Complete breakdowns are provided by school district, type of property assessed, and miles (of track or wire). Public utilities included power companies (gas and electric), electric railways, telephone companies and bus lines.

Related Series: The same information can be found in the minutes of the S. B. E., also some can be found in newspapers and annual reports of corporations.