?The main thrust of the book is toward explaining the importance of local taxation in railroad operation, and the bewildering array of taxes levied.... Thompson succintly traces the history of the relation of governmental units to the railroads.... The book is a very complete treatment of the subject and presents extensive information from all the states and from many localities. Thompson's book ought to be extremely useful to legislators and regulatory authorities, as well as to industry personnel and academicians. The understanding of the problem his book provides could guide taxing authorities to a more equitable solution.?-Social Science Quarterly