http://www.iana.org/assignments/uri-schemes
Here is an excerpt from 1738:
A file URL takes the form:
   file://<host>/<path>
   where <host> is the fully qualified domain name of the system on
   which the <path> is accessible, and <path> is a hierarchical
   directory path of the form <directory>/<directory>/.../<name>.

RFC 2396 updates RFC 1738, and RFC 2396
says this:

1.2. URI, URL, and URN
   A URI can be further classified as a locator, a name, or both.  The
   term "Uniform Resource Locator" (URL) refers to the subset of URI
   that identify resources via a representation of their primary access
   mechanism (e.g., their network "location"), rather than identifying
   the resource by name or by some other attribute(s) of that resource.
   The term "Uniform Resource Name" (URN) refers to the subset of URI
   that are required to remain globally unique and persistent even when
   the resource ceases to exist or becomes unavailable.