Wikipedia:WikiProject Trains/ICC valuations/Lancaster, Cecil and Southern Railroad

Interstate Commerce Commission, Valuation Reports, Volume 42

Location and General Description of Property
The railroad of The Lancaster, Cecil and Southern Railroad Company, hereinafter called the Lancaster, Cecil and Southern, is a single-track branch line, located entirely within the State of Maryland and extends from Childs to Providence Mills, a distance of 4.041 miles.

Introductory
The Lancaster, Cecil and Southern is a corporation of Maryland, having its principal office at Elkton, Md. Information obtained from the records of the company has been supplemented with data compiled from the accounting records of the Baltimore and Ohio. It is controlled by the Baltimore and Ohio through ownership of capital stock. The records do not indicate that this company controls any common-carrier corporation. The property was operated by the Baltimore and Ohio from date of completion to December 31, 1917. Since January 1, 1918, it has been operated by the United States Railroad Administration as part of the Baltimore and Ohio system.

Corporate History
The Lancaster, Cecil and Southern was incorporated under the general laws of Maryland, February 3, 1892, for the purpose of building a railroad from a connection with the Baltimore and Ohio in Cecil County to Providence Mills, Md. It was organized June 8, 1892.

Development of Fixed Physical Property
The owned road of the Lancaster, Cecil and Southern, 4.041 miles, was constructed by the Baltimore and Ohio and opened for operation May 13, 1893. The date of the beginning of the work is not indicated in the record reviewed.

Leased Railway Property
The entire property is leased to the Baltimore and Ohio as stated in the report on that company.