Wikipedia:WikiProject Trains/ICC valuations/Nashua and Acton Railroad

Interstate Commerce Commission, Valuation Reports, Volume 30

Location and General Description
The railroad of Nashua & Acton Railroad, herein referred to as the Nashua & Acton, is a single-track, standard-gage, steam railroad, extending from North Acton, Mass., to Nashua, N. H., 20.11 miles.

This property is operated by the carrier under its lease of the property of the Concord & Montreal.

Corporate History
The Nashua & Acton was incorporated by special acts of New Hampshire and Massachusetts of March 6, 1907, and April 1, 1907, respectively, in the interest of the Concord & Montreal, by whom its entire capital stock is owned. The Nashua & Acton represents practically a reorganization of the Nashua, Acton and Boston Railroad Company, whose property was sold on March 28, 1906, at public auction under foreclosure proceedings and acquired by the Concord & Montreal. The Nashua & Acton's principal office is at Concord, N. H. It has no accounting records.

The property acquired by the Nashua & Acton from the Nashua, Acton and Boston Railroad Company was constructed by the latter under contract and opened for operation on July 1, 1873.

The Nashua, Acton and Boston Railroad Company, predecessor of the Nashua & Acton, was incorporated under special acts of Massachusetts and New Hampshire of April 10, 1871, and June 27, 1872, respectively, for the purpose of constructing a railroad from Acton, Mass., to Nashua, N. H. The manner in which its property was acquired by the Nashua & Acton, through the Concord & Montreal, is described in the text of the report. Further information as to the Nashua, Acton and Boston Railroad Company is given in the accounting report on the Nashua & Acton.

Leased Railway Property
The property of Nashua & Acton is operated by the carrier under its lease of the property of the Concord & Montreal, without profit or loss to the Nashua & Acton. The carrier maintains the property and pays all taxes.