Wikipedia:WikiProject Trains/ICC valuations/Duluth, South Shore and Atlantic Railway

Interstate Commerce Commission, Valuation Reports, Volume 36

Location and General Description of Property
The railroad of The Duluth, South Shore & Atlantic Railway Company, hereinafter called the carrier, is a standard-gage, steam railroad, located in the northern part of Wisconsin and the Upper Peninsula of Michigan. The owned mileage extends westerly from Sault Ste. Marie to Houghton, Mich., 247.763 miles, and from Nestoria, Mich., on the above line to Superior, Wis., 208.369 miles. There is also a branch from Soo Junction, Mich., on the first line mentioned above, to St. Ignace, Mich., 42.993 miles and a number of short branches aggregating 37.767 miles in length and located entirely in the State of Michigan, connecting with the above lines. The carrier wholly owns and uses 720.917 miles of all tracks and jointly owns and uses with other carriers 42.726 miles of all tracks. These tracks are classified in the trackage table in Appendix 1.

Corporate History
The carrier was incorporated by a syndicate under the general laws of the States of Michigan and Wisconsin and acquired by consolidation the property of The Mackinaw & Marquette Railroad Company and the charter rights granted to the Sault Ste. Marie and Marquette Railroad Company, The Duluth, Superior and Michigan Railway Company, and the Wisconsin, Sault Ste. Marie & Mackinac Railway Company. Articles of consolidation, dated December 22, 1886, were filed for record with the secretary of State of Michigan and the secretary of State of Wisconsin on March 9, 1887, and March 14, 1887, respectively.

On July 17, 1890, the carrier purchased the property, rights, and franchises of The Marquette, Houghton and Ontonagon Railroad Company and the Negaunee & Palmer Railroad Company, the former having been operated by the carrier under lease from February 15, 1887. In July, 1907, the carrier purchased the property, rights, and franchises of the Dead River Railroad Company. The principal office of the carrier is at Marquette, Mich.

The following chart shows the names of the corporations, the respective date of incorporation, and for each predecessor the date of succession, the immediately succeeding corporation, and the manner of succession. Reference to each of these corporations is made in the last column by its respective number shown in the first column.

Development of Fixed Physical Property
The mileage of road owned by the carrier, on date of valuation, was acquired as follows:

Consolidation, merger, or purchase.—Information concerning properties acquired by the carrier through consolidation, merger, purchase or construction, including the location, dates of completion of construction, and mileage of road, is shown in the following tabulation: The line purchased from the Dead River Railroad Company extended from a point near Marquette, Mich., to the mouth of the Dead River, about 3 miles, and the mileage is classified with yard and sidetracks.

Leased Railway Property
The carrier uses jointly railroad property of others and other carriers use jointly property of the carrier. The following tabulation shows the amount of property used and the period and terms of use; it also gives the rental receivable credited to income and rental payable charged to income for the year ended on date of valuation, shown as rental accrued for year: