The State Board Equalization is a wealthy repository for information. When it came to taxing railroads, the Board compiled information about each railroad, and was broken down by trackage and the shared assessed value. The taxes collected would be distributed to counties to fund roads and schools. Here is some information of the 1918 reports for the NCO and Western Pacific.

The NCO had 89.13 miles of main railway track in Lassen County and 157.35 in the State of California. The assessed value in the county was valued at $247,664.

The Western Pacific had 44.44 miles on railroad in Lassen County and 417.5 miles in the State of California. The assessed value in the county was valued at $888,800.

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