Wikipedia:WikiProject Trains/ICC valuations/Manitou and Pike's Peak Railway

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The Manitou and Pike's Peak Railway Company, hereinafter called the carrier, operates a cog railroad which transports sightseers between Manitou, Colo., and the summit of Pike's Peak. The railroad, which is only 8.912 miles long, ascends from an elevation of 6,500 feet at Manitou through the steep and narrow gorge known as Engelmann Canyon to an elevation of approximately 14,100 feet at the summit. In making this ascent of almost 8,000 feet in less than 9 miles, grades of 25 per cent and curves of 16° are used. To enable the engines to climb the steep grade, a rack rail, into which the locomotive machinery fits, has been laid in the center of the tracks. Track anchors are used to prevent sliding of the track on the steep grade. The railroad is single track standard gauge and is operated by steam. It consists of 8.912 miles of main track and 0.621 mile of yard tracks and sidings, or a total of 9.533 miles of all tracks, classified as owned and used by the carrier.

The carrier was incorporated November 17, 1888, under the general laws of tbe State of Colorado, to construct and operate a traction cog-wheel railway and telegraph line from Manitou, El Paso County, Colo., to the summit of Pike's Peak.
 * CORPORATE HISTORY

The owned mileage of the carrier, amounting to 8.912 miles, was acquired by construction, which was begun in September, 1889, and completed in June, 1891. The road was constructed by Z. G. Simmons, a contractor, who was affiliated with the carrier through having acquired the entire issue of capital stock under an an agreement, for the construction of the road, dated September 19, 1889.
 * DEVELOPMENT OF FIXED PHYSICAL PROPERTY


 * HISTORY OF CORPORATE FINANCING