Wikipedia:WikiProject Trains/ICC valuations/Lorain and Southern Railroad

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The railroad of The Lorain & Southern Railroad Company, hereinafter called the carrier, is a single-track standard-gauge steam railroad, located in northern Ohio. The main line extends from Amherst Junction to South Amherst, a distance of 0.822 mile. The carrier also owns 5.024 miles of yard tracks and sidings.

The carrier was incorporated April 25, 1903, under the general laws of the State of Ohio, for the purpose of owning or leasing and operating a railroad from Lorain to Wellington, Ohio.
 * CORPORATE HISTORY

The owned mileage of the carrier, extending from Amherst Junction to South Amherst, Ohio, a distance of 0.822 mile, together with 5.024 miles of yard tracks and sidings, was all acquired by construction during the period from 1903 to date of valuation. It is not known whether the construction work was performed by carrier forces or by contract. There is a difference of 0.134 mile between the total of 5.98 miles of all tracks recorded by the carrier, and 5.846 miles inventoried as of date of valuation.
 * DEVELOPMENT OF FIXED PHYSICAL PROPERTY


 * HISTORY OF CORPORATE FINANCING