Wikipedia:WikiProject Trains/ICC valuations/Baton Rouge, Hammond and Eastern Railroad

Interstate Commerce Commission, Valuation Reports, Volume 46

Location and General Description of Property
The Baton Rouge, Hammond and Eastern Railroad Company, hereinafter called the Baton Rouge, Hammond and Eastern, is a single-track line extending easterly from Baton Rouge to Covington Junction, La., 64.949 miles.

Introductory
The Baton Rouge, Hammond and Eastern is a corporation of Louisiana, having its principal office at Chicago, Ill.

It is controlled by the Mississippi Valley Corporation through ownership of its capital stock. The latter is in turn controlled by the Illinois Central. The records do not indicate that this company controls any common-carrier corporation. The property of the Baton Rouge, Hammond and Eastern has always been operated by the Yazoo and Mississippi Valley. The accounting records prior to June 1, 1905, were not obtained.

Corporate History
The Baton Rouge, Hammond and Eastern was incorporated May 29, 1900, under the general laws of Louisiana to construct a railroad, Baton Rouge to Hammond, La., and to points on the Pearl River, Mississippi Sound, and the Gulf of Mexico.

Development of Fixed Physical Property
Practically all of the construction work was done by nonaffiliated contractors and company forces. The line, Baton Rouge through Hammond to Covington, La., 64.949 miles, was opened for operation February 26, 1908.

Leased Railway Property
The entire property of the Baton Rouge, Hammond and Eastern was leased February 12, 1908, to the Yazoo and Mississippi Valley for an indefinite period. The terms of the lease are given in the chapter on leased railway property in report on the Yazoo and Mississippi Valley.