Wikipedia:WikiProject Trains/ICC valuations/Delta Southern Railway

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Corporate history.—The carrier was incorporated August 26, 1904, under the general laws of the State of Mississippi. Its purpose was to construct, maintain, and operate a railroad entirely within the limits of the State of Mississippi, to extend from the town of Elizabeth northwardly to the town of Kuhns and southwardly, by way of the town of Percy, to Campbellsville. The organization of the carrier was perfected September 22, 1904. An amendment to the charter was obtained January 6, 1905, authorizing the construction of a branch to Itta Bena and Belzoni.

The carrier is controlled by the Southern Railway Company and is operated by the Southern Railway Company in Mississippi as agent for the owning company. The detailed facts as to the development of the fixed physical property are given in Appendix 2.

Termini	Beginning of construction	Completion of construction	Approximate mileage
Elizabeth to Napanee	September, 1904	Mar. 26, 1906	6
Percy to Richey	May, 1905	Sept. 1, 1906	10
Itta Bena to Swifts	do.	do.	10
		Sept. 15, 1906	7
Swifts to Belzoni	do.	Nov. --, 1906	10
Napanee to Dewell	April, 1907	Sept. 7, 1907	11
Total			54

The carrier also constructed about 2.442 miles of spur and side tracks along what is known as the Elizabeth branch, which tracks were all abandoned prior to the date of valuation. About 0.67 mile of these tracks were between Elizabeth and Napanee, and the remainder 1.772 miles, between Napanee and Dewell. About 9000 feet, or 1.705 miles, of roadbed was graded on the Elizabeth branch on which no tracks were constructed.

The necessary funds for payment of the