Wikipedia:WikiProject Trains/ICC valuations/Nevada County Narrow Gauge Railroad

http://books.google.com/books?id=_vAcD1-lQFEC

The railroad of Nevada County Narrow Gauge Railroad Company, herein called the carrier, is a narrow-gauge, steam railroad, located entirely within the State of California. The owned mileage extends from Colfax to Nevada City, 20.688 miles. The carrier also owns a total of 5.094 miles of yard tracks and sidings. Its road thus embraces 25.782 miles of all tracks owned. In addition, there is 3.627 miles of third rail between Colfax and Gravel Pit spur. In Appendix 1 will be found further description of this property.

Where's the Beef? It was incorporated in 1874.