Wikipedia:WikiProject Trains/ICC valuations/Aliquippa and Southern Railroad

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The carrier is a corporation of the State of Pennsylvania, having its principal office at Pittsburgh, Pa. It is controlled by the Jones and Laughlin Steel Company through ownership of its entire outstanding capital stock. On the other hand, the records do not indicate that the carrier, itself, controls any other common-carrier corporations. Its property has always been operated by its own organization.
 * INTRODUCTORY

The carrier was incorporated November 27, 1906, under the general laws of the State of Pennsylvania to construct and operate a railroad extending from [??] (now South Heights), Pa. The date of its organization was December 1, 1906.
 * CORPORATE HISTORY

The owned mileage of the carrier, extending from Aliquippa to West Economy, Pa., a distance of 8.081 miles, was all acquired by construction, about 5 miles of which was constructed during the period November, 1906, to December 31, 1910, and about 3 miles was constructed between the latter date and June 30, 1916. The records reviewed do not indicate whether the construction work was performed by carrier forces or by contract. There is a difference of 0.551 mile between the mileage recorded by the carrier and the mileage inventoried as of date of valuation.
 * DEVELOPMENT OF FIXED PHYSICAL PROPERTY


 * HISTORY OF CORPORATE FINANCING