Wikipedia:WikiProject Trains/ICC valuations/Brimstone Railroad and Canal Company

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Location and general description of property.—The railroad of Brimstone Railroad & Canal Company, herein called the carrier, is a single-track, standard-gauge, steam railroad, located in the southwestern part of Louisiana. The owned mileage extends eastwardly from Brimstone to Mossville, La., 7.392 miles. The carrier also owns yard and side tracks totaling 1.840 miles. Its road thus embraces 9.232 miles of all tracks owned. The carrier is an industrial railroad, controlled by The Union Sulphur Company. The road was built primarily to serve the sulphur mine of that company near Brimstone, the tonnage received therefrom being the principal source of revenue. The carrier reports that during the calendar year 1917 it carried 968,536 tons of revenue freight, of which 749,202 tons, or 77.4 per cent, represents products of mines originating on its own line.

The carrier was incorporated August 25, 1905, for a period of 99 years, under the general laws of Louisiana. The purpose for which the carrier was incorporated was to acquire, own, and operate a railroad from a connection with Louisiana Western Railroad at or near Brimstone to Sulphur Mine, together with necessary extensions and spurs, and further, to acquire, own, and operate a canal from or near Brimstone or Sulphur Mine to the Sabine River or to the Calcasieu River. The date of organization was June 8, 1905, prior to the date articles of incorporation were filed with the State authorities.
 * CORPORATE HISTORY

The property owned by the carrier on date of valuation was acquired as follows:
 * DEVELOPMENT OF FIXED PHYSICAL PROPERTY
 * By purchase from The Union Sulphur Company, Brimstone Junction to Sulphur Mine, 1906 $1.00[sic!]
 * By construction, Sulphur Mine to Lockport Junction, 1905-1906 7.50
 * 8.50
 * Less, account straightening line 1.11
 * Total road owned on date of valuation 7.39

The exact dates of construction or purchase of property can not be ascertained. The construction work on the line between Sulphur Mine and Lockport Junction was performed by forces of the Kansas City Southern for account of the carrier. [?]