These reports were prepared for both the Eagle & Phenix Mills and the Girard Cotton Mills (also known as the Girard City Mills or the Girard Mills) by the American Appraisal Company of Milwaukee, Wisconsin. They provide an amazingly detailed listing, running to hundreds of pages, of the existing buildings, contents and real estate, as well as their estimates of replacement costs. They also provided condensed summaries of their findings for the period covered.