Wikipedia:WikiProject Trains/ICC valuations/Elberton Southern Railway

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The railroad of Elberton Southern Railway Company, herein called the Elberton Southern, is a single-track road wholly within the State of Georgia and extends from a connection with the Atlanta and Charlotte Air Line at Toccoa to Elberton, 50.042 miles. In addition to this amount of first main track, this company owns 7.246 miles of yard and side track, a total of 57.288 miles of all tracks.

The Elberton Southern was incorporated December 2, 1908, under the general laws of the State of Georgia through filing articles of incorporation with the secretary of state. The purpose of incorporation was to acquire the road and other assets of the Elberton Air Line Railroad Company, the charter of which company had expired under the law. The date of organization of the Elberton Southern was December 2, 1908.
 * CORPORATE HISTORY

The road owned by the Elberton Southern, extending from Elberton to a connection with the road of the Atlanta and Charlotte Air Line was conveyed to the Elberton Southern on December 2, 1908, by the purchaser of the Elberton Air Line Railroad Company. It was constructed as a narrow-gage line by the Elberton Air Line Railroad Company and opened for operation in December, 1878, and was broadened to standard gage by that company in 1895.
 * DEVELOPMENT OF FIXED PHYSICAL PROPERTY


 * HISTORY OF CORPORATE FINANCING