These returns record the fair market value of all types of property owned by the railroads and other public utility companies in Georgia regardless of whether they actually did business in the state. Evidently, the state taxed only railroad property in 1879 when these records begin, and then through the years successively added: (1) street railroads (later called transit companies) (1890) (2) telephone and telegraph companies (1901) (3) the Pullman Company (1904) (4) railway express companies (1904) (5) electric power and light companies (1904) (6) gas and water companies (1904) (7) navigation or steamship companies (1904) (8) railroad equipment companies (1904) (9) pipeline companies (1948). The manner in which the returns were submitted and the format of the volumes changed considerably over the years. The format for each classification of company differs even within the same time period. The street railroad or transit company volumes, for example, often include more extensive property breakdowns than do the volumes in other classifications. In general, the property breakdowns include rolling stock or vehicles, real estate, personal property of various types including pipelines and mains, poles and wire, where applicable, and some evaluation of the company franchise. Many of the return forms have columns reserved for the Revenue Department personnel to indicate assessments, tax rates and taxes due, but these figures are rarely included. These returns are usually submitted in the form of bound volumes (in the early years) and in post binders thereafter. Often, however, the binders have been removed and the pages of the volumes are wrapped in packages or boxed loose. Each volume's integrity has been maintained.