Wikipedia:WikiProject Trains/ICC valuations/Cement, Tolenas and Tidewater Railroad

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The railroad of Cement, Tolenas & Tidewater Railroad Company, hereinafter called the carrier, is a single-track standard-gauge steam railroad, located entirely within the State of California, and extending from Tolenas to Cement, California, a distance of 1.637 miles. The carrier also owns yard and side tracks aggregating 3.706 miles. Its road thus embraces 6.342 miles of all tracks.

Corporate history and development of fixed physical property
The carrier was incorporated on October 3, 1911, under the general laws of California. Its principal office is located in San Francisco. The owned mileage was all acquired by purchase from the Pacific Portland Cement Company, on December 30, 1911. The property of the carrier was constructed by the Pacific Portland Cement Company in connection with its cement manufacturing plant.