Utah State Tax Commission. Property Tax Division Public utilities property tax returns, 1892-

The contents of a particular volume are determined in part by the size of the volume. Initially all returns were bound together with "Etc." referring to any non-railroad company. Micrographic targets may be misleading as they often mention only the railroad and omit the "Etc." even when it should be included. As the quantity of returns increased, the volumes were split into two volumes?one for railroads, the other for "other companies." By the 1930s, different companies were split into their own labeled volumes. In 1938, some of the smaller categories of utilities were gathered together in a volume labeled "Miscellaneous Public Utility Co.'s." Not until 1982 was the miscellaneous title dropped. Eventually, even some of the larger individual companies, such as Utah Power & Light, had their own volumes. If a category of company is not listed in the title, it may still exist within a volume labeled "Etc.," "Other," or "Miscellaneous." For example, water companies exist through most of the,series, even where not readily apparent in the volume titles, and airline companies are present long before they appear in a title in 1982. Within a miscellaneous volume, similar categories of companies are grouped together and the categories usually appear in alphabetic order. For example, all airline companies come before all water pipe line companies. Within the category, the individual companies are alphabetic; thus United Airlines comes before Western Airlines.