142 
THE A B C OF TAXATION 
railroads, all railroad structures, substructures, and 
superstructures, tracks and the iron thereon; branches, 
switches, and other fixtures permitted or authorised to 
be made, laid, or placed in, upon, above, or under any 
public or private road, street, or ground; all mains, 
pipes, and tanks laid or placed in, upon, above.or under 
any public or private street, or place for conducting 
steam, heat, water, oil, electricity, or any property, 
substance, or product capable of transportation or 
conveyance therein or that is protected thereby; all 
trees and underwood growing upon land, and all mines, 
minerals, quarries, and fossils in and under the same, 
except mines belonging to the state.” 
What is known as the Ford amendment was an addi 
tion of seven lines to the above section further elaborat 
ing the legal definition of ‘‘land” in the following words: 
Including the value of all franchises, rights, authority, or 
permission to construct, maintain, or operate, in, under, above, 
upon, or through, any streets, highways, or public places, any 
mains, pipes, tanks, conduits, or wires, with their appurtenances, 
for conducting water, steam, heat, light, power, gas, oil, or 
other substance or electricity for telegraphic, telephonic, or 
other purposes. 
These seven lines are a clear and concise restate 
ment of the legal meaning of the term “land” as 
including the recognised “rights and privileges thereto 
pertaining.” It is this definition for purposes of taxa 
tion that is the basis of the few words of argument 
which I have to offer. It is interesting, because, 
with the sanction of the highest courts of the state 
and Nation, it defines a public franchise as “land,” a 
public franchise value as “land value.” 
It is evident that the public can reap its franchise