Wikipedia:WikiProject Trains/ICC valuations/Champlain and St. Lawrence Railroad

Interstate Commerce Commission, Valuation Reports, Volume 143

Location and General Description of Property
Champlain and St. Lawrence Railroad Company, herein called the Champlain and St. Lawrence, situated entirely within the State of New York, extending from the international boundary to Rouses Point, 1.251 miles.

Introductory
The Champlain and St. Lawrence is a corporation of the State of New York, having its principal office at Rouses Point, N. Y. It was incorporated February 26, 1851, under the general laws of that State. The accounting records of this company were not obtained. [...] and from the report of the carrier on its corporate history. The Champlain and St. Lawrence is controlled by the carrier, through ownership of the entire outstanding capital stock, On the other hand, the records reviewed do not indicate that this company controls any common-carrier corporation.

The property of this company was constructed by a Canadian corporation of the same name which operated it as a part of its system from August 26, 1851, date of completion of construction, to May 27, 1857. From the latter date to January 1, 1864, it was operated by the Montreal and Champlain Railroad Company. Since January 1, 1864, it has been operated by the carrier under an implied lease. The railroad consists of 1.251 miles of single-track, standard-gauge, steam railroad, extending from a connection with the tracks of the Rutland Railroad Company at Rouses Point, N. Y., to a connection with the line of the carrier at the Canadian boundary, all in the State of New York. It also owns 2.496 miles of yard tracks and sidings. The entire mileage was acquired by construction.