Wikipedia:WikiProject Trains/ICC valuations/Berlin Mills Railway

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Berlin Mills Railway, hereinafter called the carrier, is the trade name given to a line of railway owned by the Brown Company, a Maine corporation engaged in the lumber, pulp, and paper business at or near Berlin, N. H., having its principal office at Portland, Maine. The property known as Berlin Mills Railway has been operated as a separate and distinct department of Brown Company from date of its completion. Tariffs were filed with the Commission as early as 1900. In case No. 4181, I. and S. Docket No. 414, 63 I.C.C. 313, we found the railway to be a common carrier, classified as performing switching service exclusively.
 * APPENDIX 2

Separate accounts for the carrier are kept in Brown Company's books.

The property has been operated by the carrier since prior to December 31, 1921, but accounts for the results of railway operations and investments were not opened until that date. Accounting data in this report, therefore, cover the period from that date to date of valuation.

The carrier is a unit of Brown Company. The latter was incorporated March 29, 1888, under general laws of Maine, and is engaged in the lumber, pulp, and paper business at or near Berlin, N. H.
 * CORPORATE HISTORY

The mileage operated by the carrier owned by Brown Company was all acquired by construction by Brown Company. No definite information has been obtained as to dates of construction, but data in I. and S. Docket No. 414, 63 I.C.C. 313, 317, indicate that it was constructed some time prior to 1903. The recorded mileage is 1.25; the inventoried mileage 3.287.
 * DEVELOPMENT OF FIXED PHYSICAL PROPERTY


 * HISTORY OF CORPORATE FINANCING