Wikipedia:WikiProject Trains/ICC valuations/Pittsburg and Western Railroad

Interstate Commerce Commission, Valuation Reports, Volume 42

Location and General Description of Property
The railroad of The Pittsburg and Western Railroad Company, hereinafter called the Pittsburg and Western, is located within the State of Pennsylvania and extends from Stieren Street, Pittsburgh (North Side), to Millvale and from Pine Creek to the Pennsylvania-Ohio State line near Lowellville, Ohio, aggregating 66.906 miles of road.

Introductory
The Pittsburg and Western is a corporation of the State of Pennsylvania, having its principal office at Philadelphia, Pa. It is controlled by the Baltimore and Ohio through ownership of capital stock. The records do not indicate that this company, itself, controls any other common-carrier corporation. The property was operated by the Baltimore and Ohio from the date of its formation 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 Pittsburg and Western was incorporated November 20, 1912, under the general laws of Pennsylvania for the purpose of acquiring the property, rights, and franchises of the Ellwood Short Line Railroad Company and The Pittsburgh and Western Railroad Company (of 1902). The date of organization of the Pittsburgh and Western was January 13, 1913.

The Pittsburg and Western acquired at its organization the property, rights, and franchises of the two corporations named. It also purchased a portion of the property, together with the rights and franchises pertaining thereto, of The Pittsburgh, Cleveland and Toledo Rail Road Company. The Pittsburg and Western, itself, and those corporations, together with their predecessors, total 34 different corporations, of which one underwent a change of name, and comprise the line of corporate succession culminating in the Pittsburg and Western as at present constituted. The respective dates of incorporation and for each predecessor the date of succession, the immediately succeeding corporation, and the manner of succession follow.

Development of Fixed Physical Property
The recorded mileage owned by the Pittsburg and Western amounts to 215.23 miles, of which 9.82 were acquired by purchase and 204.67 by consolidation, plus 0.74 mile due to remeasurements and reclassification. The inventoried mileage is 214.70.

The Pittsburg and Western and its predecessors total 34 corporations, of which 10 corporations, The Big Level and Bradford Railroad Company, The Foxburg, Kane and Bradford Rail Road Company, The Red Bank and Youngstown Railroad Company, The Youngstown and State Line Railroad Company, Pittsburgh East and West Rail Road Company, Pittsburgh, New Castle and Lake Erie Railroad Company, The Pittsburgh and Northwestern Rail Road Company, Pittsburgh and Northwestern Rail Road Company, Youngstown, New Castle and Pittsburgh Railroad Company, and Pittsburgh, Bradford and Buffalo Railway Company did not construct or improve any property.

Two other corporations, The Pittsburgh, Cleveland and Toledo Rail Road Company (of Ohio) and The Pittsburgh, Youngstown and Chicago Railroad Company, partly constructed a railroad from the Ohio-Pennsylvania State line to Akron, Ohio, no part of which was acquired by the Pittsburg and Western.

The 215.23 miles of road constructed by the remaining 21 corporations were acquired as follows: 9.82 from The Pittsburgh, Cleveland and Toledo Rail Road Company (of June 1882), and 204.67 by consolidation, of which 3.08 were from the Ellwood Short Line Railroad Company and 201.64 from The Pittsburgh and Western Railroad Company (of 1902).

Details with respect to the construction of the property are given in the accounting report.

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

Ellwood Short Line Railroad
This company was incorporated April 26, 1890, under the general laws of Pennsylvania. The accounting records of this company were not obtained. The information given herein has been taken from the records of the Pittsburg and Western, the Baltimore and Ohio and from documents on file.

The company was controlled on November 20, 1912, date of consolidation, by the Baltimore and Ohio through ownership of its entire capital stock. The records reviewed do not indicate that this company controlled any common-carrier corporation.

The property was operated from August 1891, date of completion, to February 1, 1902, by The Pittsburgh and Western Railway Company and its receiver, and from the latter date to date of consolidation by the Baltimore and Ohio. The railroad owned was a double-track, standard-gage, steam railroad from North Sewickley to Rock Point, 3.03 miles, in Pennsylvania, which had been acquired by construction. Details are given in the accounting report on the Pittsburg and Western.

The Pittsburgh and Western Railroad (of 1902)
This company was incorporated January 31, 1902, under the general laws of Pennsylvania. It was controlled on November 20, 1912, date of consolidation, by the Baltimore and Ohio through ownership of its entire capital stock. The records reviewed do not indicate that this company then controlled any common-carrier corporation.

A part of the property of this company was operated from the date of its formation, February 1, 1902, to August 19, 1911, by The Bradford, Bordell and Kinzua Railroad Company and the remainder was operated by the Baltimore and Ohio. From August 19, 1911, to date of consolidation, the entire property was operated by the Baltimore and Ohio.

The railroad owned on date of consolidation was a partly single and partly double-track, standard-gage, steam railroad, aggregating 201.64 miles, from Allegheny to Millvale, from Pine Creek to North Sewickley, from Rock Point to New Castle, from Eidenau to Ribold, from Callery Junction to Mount Jewett, and from Kane Junction to Kane, all in Pennsylvania. Of this, 213.61 miles, of which 100.57 were narrow gage and 113.04 standard gage, had been acquired by reorganization, 0.30 mile by construction, and terminal property at Mount Jewett by purchase. The foregoing had been reduced 12.27 miles by abandonments and reclassification. Of the 100.57 miles of narrow-gage railroad acquired by reorganization, 94.27 miles were reconstructed as standard gage and 6.30 miles were abandoned. The details are given in the accounting report on the Pittsburg and Western.

The Big Level and Kinzua Railroad
This company was incorporated September 15, 1881, under the general laws of Pennsylvania. The accounting records were not obtained. The information given herein has been taken from the records of the Baltimore and Ohio and from other documents on file.

The records reviewed do not indicate whether the company was controlled on August 1, 1911, date of sale, by any individual or corporation, nor whether it then controlled any common-carrier corporation.

The property of this company was operated by its own organization from November 26, 1886, date of completion, to June 20, 1896; from the latter date to December 1, 1904, by The Bradford, Bordell and Kinzua Railroad Company, and its successor; and from 1905 to date of sale by the Mount Jewett, Kinzua and Rittersville Railroad Company.

The railroad owned on date of sale consisted of 0.34 mile of track at Mount Jewett, Pa., equipped to accommodate both narrow and standard-gage equipment, which had been acquired by construction as follows: Mount Jewett to Ormsby, Pa., narrow gage, 1886, 10.34 miles; less abandonment, Mount Jewett to Ormsby, Pa., 1906, 10.00 miles.

In 1905, the railroad at Mount Jewett, Pa., was standardized by laying a third rail.

The Pittsburgh and Western Railway
This company was incorporated July 11, 1887, under the general laws of Pennsylvania, and September 29, 1887, under the general laws of Ohio. Although the company was reorganized on February 1, 1902, as The Pittsburgh and Western Railroad Company (of 1902), certain of its accounts were continued to June 30, 1914, and certain other accounts were transferred to the records of the successor as of date of reorganization. The information given herein is that afforded by the accounts to and including June 30, 1914.

The company was controlled on February 1, 1902, date of reorganization, by the Baltimore and Ohio through the ownership of its entire capital stock. The company then controlled through ownership of the entire capital stock of each, The Pittsburgh, Painesville and Fairport Railway Company, the Pittsburgh and Northern Rail Road Company, and The Trumbull and Mahoning Railroad Company whose several common-carrier properties it operated. It controlled, further through ownership of the entire capital stock of each, the Allegheny and Lawrence Railroad Company which owned no property, and the Foxburg Bridge Company which owned a combination highway and railroad bridge at Foxburg, Pa., over which this company operated. The property of the company was operated by its own organization from date acquired to March 1, 1896, and by receivers from March 2, 1896, to date of reorganization.

The property of the company was operated by its own organization from date acquired to March 1, 1896, and by receivers from March 2, 1896, to date of reorganization. The railroad operated by the receivers of the company on date of reorganization was a partly narrow-gage and partly standard-gage, partly double-track and partly single-track, steam railroad in Ohio and Pennsylvania, aggregating 348.96 miles.

The owned mileage amounted to 213.61 miles, of which 12.53 miles was leased to and operated by The Bradford, Bordell and Kinzua Railroad Company and 201.08 miles was operated by the receivers. The latter consisted of 4 main lines and 3 branch lines. The main lines extended from Allegheny to North Sewickley, from Rock Point to New Castle, from Callery Junction to Kane, and from Eidenau to Ribold, and the branch lines extended from Kane Junction to Kane, from Frisco to Crowthers, and from Clarion Junction to Clarion, all in Pennsylvania. Details are given in the accounting report on the Pittsburg and Western.

The mileage operated under lease, 147.88 miles, extended from Bennetts to Brookfield, Pa., from New Castle Junction, Pa., to Akron Junction, Ohio, from De Forest Junction to Fairport, Ohio, from Hasleton to Niles, Ohio, and from North Sewickley to Rock Point, Pa.

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The Pittsburgh and Western Railroad (of 1883); The Pittsburgh and Western Railroad (of 1882)—Predecessor of The Pittsburgh and Western Railroad (of 1883); The Pittsburgh and Western Rail Road-Predecessor of The Pittsburgh and Western Railroad (of 1882); and The Pittsburgh and Western Railroad (of 1881)—Predecessor of The Pittsburgh and Western Rail Road====== Introductory

The Pittsburgh and Western Railroad Company (of 1883) was incorporated under the general laws of Pennsylvania and Ohio on October 1 and November 11, 1883, respectively. It was reorganized June 24, 1887, after foreclosure sale.

The Pittsburgh and Western Railroad Company (of 1882) was incorporated January 3, 1882, under the general laws of Pennsylvania. It was consolidated October 1, 1883.

The Pittsburgh and Western Rail Road Company was incorporated September 28, 1881, under the general laws of Pennsylvania and Ohio. It was consolidated January 3, 1882.

The Pittsburgh and Western Railroad Company (of 1881) was incorporated June 15, 1881, under the general laws of Pennsylvania. It was consolidated September 28, 1881.

The information in the accounting records of the companies is so merged as to make a complete segregation impracticable. Therefore, the four corporations have been generally treated herein as one corporation and are referred to as The Pittsburgh and Western Railroad Company.

The records do not indicate whether any of the companies were controlled on date of succession by any individual or corporation, nor whether any then controlled any common-carrier corporation.

The property of these companies was operated by their own organizations from June 15, 1881, the date of incorporation of The Pittsburgh and Western Railroad Company (of 1881), to March 23, 1885, and by a receiver from the latter date to June 24, 1887.

Although The Pittsburgh and Western Railroad Company (of 1883) was reorganized by successor on June 24, 1887, its accounts were continued to include June 30, 1887, and the information shown herein as pertaining to that company is as of the latter date.

The railroad operated by the receivers of The Pittsburgh and Western Railroad Company (of 1883) was a partly narrow-gage and partly standard-gage, single-track, steam railroad in Ohio and Pennsylvania, aggregating about 326 miles, of which about 197 miles were owned and about 127 miles leased. In addition, The Pittsburgh and Western Railroad Company owned a single-track, narrow-gage, steam railroad from Kane to Mount Jewett, Pa., about 13 miles, leased to the Bradford, Bordell and Kinzua Railroad Company.

The railroad owned by the company and operated by receivers consisted of about 117 miles of narrow-gage road from Butler to Mount Jewett; from Kane Junction to Kane; and from Clarion Junction to Clarion; about 65 miles of standard-gage road from Allegheny to New Castle and from Duck Run Junction to Crowthers, and about 15 miles of road laid with three rails to accommodate both standard-gage and narrow-gage equipment, from Callery to Butler, all in Pennsylvania.

The mileage operated under lease, 127 miles, consisted of two standard-gage lines, one from New Castle Junction, Pa., to Valley Junction, Ohio, and the other from Niles Junction, Ohio, to Fairport, Ohio. Trackage rights over about 30 miles of road of other carriers afforded the company access to Akron, Ohio, and Orrville, Ohio.

Development of Fixed Physical Property

Of the 210 miles of road owned by The Pittsburgh and Western Railroad Company (of 1883) on date of reorganization, about 34 miles had been constructed by the companies herein grouped, about 169 miles had been acquired by consolidation, and about 14 miles had been acquired by 999-year lease. The changes in the mileage thus acquired due to abandonments and reclassification of tracks resulted in a reduction of about 7 miles. The details with respect to the construction and acquisition of the property are given in the accounting report.

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Pittsburgh, Bradford and Buffalo Railway—Predecessor of The Pittsburgh and Western Railroad (of 1883) and The Pittsburg, Bradford and Buffalo Railway (of 1881)—Predecessor of the Pittsburgh, Bradford and Buffalo Railway====== The Pittsburgh, Bradford and Buffalo Railway Company and The Pittsburg, Bradford and Buffalo Railway Company (of 1881) were incorporated June 20, 1883, and March 15, 1881, respectively, under the general laws of Pennsylvania.

The Pittsburgh, Bradford and Buffalo Railway Company was short-lived. It consolidated October 1, 1883, to form The Pittsburgh and Western Railroad Company (of 1883). Its accounts were so merged with those of its predecessor, the Pittsburg, Bradford and Buffalo Railway Company (of 1881), as to make a complete segregation impracticable. Therefore, the two corporations have been treated herein as one.

The records reviewed do not indicate whether either of the corporations was controlled on date of consolidation by any individual or corporation, nor whether either of them then controlled any common-carrier corporation.

The property of the above companies was operated by their own organizations from date of completion or acquirement to date of consolidation. The railroad owned and operated on date of consolidation 93.40 miles, consisted of a single-track, narrow-gage, steam railroad from Foxburg to Kane, from Clarion Junction to Clarion, and branch lines known as Saw Mill Branches, all in Pennsylvania, of which 62.71 miles had been acquired by construction, by the Pittsburgh, Bradford and Buffalo Railway Company, and 42.95 miles by consolidation, of which 13.20 were from The Foxburg, St. Petersburg and Clarion Rail Road Company, and 29.75 from the Emlenton, Shippenville and Clarion Railway Company. The foregoing was reduced 12.26 miles by abandonment.

Further details are given in the accounting report on the Pittsburg and Western.

The Big Level and Bradford Railroad Company — Predecessor of The Pittsburgh, Bradford and Buffalo Railway Company
This company was incorporated September 13, 1881, under the general laws of Pennsylvania. Its accounting records were not obtained. The information given herein has been taken from the records of the Pittsburg and Western and from documents on file.

The records reviewed indicate that the company was controlled on June 19, 1883, date of consolidation, by John L. Kane, through ownership of a majority of its capital stock. The records do not indicate whether this company then controlled any common-carrier corporation.

The company proposed to construct a railroad from Kane to Howard Hill, Pa., about 14 miles, but did not construct any road or acquire any property.

The company consolidated with the Pittsburg, Bradford and Buffalo Railway Company to form The Pittsburgh, Bradford and Buffalo Railway Company. Under the terms of the consolidation agreement, the Pittsburg, Bradford and Buffalo Railway Company and The Pittsburgh and Western Railroad Company (of 1882), among other things, guaranteed the construction of a railroad from Kane to Mount Jewett, Pa., about 14 miles.

The Foxburg, Kane and Bradford Rail Road—Predecessor of The Pittsburgh, Bradford and Buffalo Railway (of 1881)
This company was incorporated March 7, 1879, under the general laws of Pennsylvania. Its accounting records were not obtained. The information given herein has been taken from the records of the Pittsburg and Western and the Pittsburgh, Bradford and Buffalo Railway Company and from documents on file.

The records reviewed do not indicate whether the company was controlled on March 15, 1881, date of consolidation, by any individual or corporation, nor that it then controlled any common-carrier corporation.

The company projected a single-track, narrow-gage, steam railroad from Shippenville to Kane, Pa., about 50 miles, but no part had been constructed.

The Foxburg, St. Petersburg and Clarion Rail Road—Predecessor of The Pittsburgh, Bradford and Buffalo Railway (of 1881)
This company was incorporated March 19, 1877, under the general laws of Pennsylvania. The records reviewed do not indicate whether the company was controlled on March 15, 1881, date of consolidation, by any individual or corporation, nor that it then controlled any common-carrier corporation. The property of this company was operated by its own organization from date of completion in September 1877 to date of consolidation. The railroad owned on date of consolidation, 13.20 miles, consisted of a single-track, narrow-gage, steam railroad from Foxburg to Jefferson, Pa., which had been acquired by construction. Further details are given in the accounting report on the Pittsburg and Western.

Emlenton, Shippenville and Clarion Railway—Predecessor of The Pittsburgh, Bradford and Buffalo Railway (of 1881), Originally Named The Emlenton and Shippenville Railroad
This company was incorporated June 17, 1875, under the general laws of Pennsylvania. The records reviewed do not indicate whether the company was controlled on March 15, 1881, date of consolidation, by any individual or corporation, nor that it then controlled any common-carrier corporation. The property of this company was operated by its own organization from the date of completion of the first section, December 1876, to date of consolidation. The railroad owned on date of consolidation, 29.75 miles, consisted of a single-track, narrow-gage, steam railroad extending from Emlenton to Clarion, Pa., of which it had acquired 19.75 miles by construction and 10 miles by completion of construction begun by The Clarion Extension of the Emlenton and Shippenville Railroad. Further details are given in the accounting report on the Pittsburg and Western.

The Clarion Extension of the Emlenton and Shippenville Railroad—Predecessor of the Emlenton, Shippinville and Clarion Railway Company
This company was incorporated February 16, 1877, under the general laws of Pennsylvania. Its accounting records were not obtained. The information given herein has been taken from the records of the Pittsburg and Western and the Emlenton, Shippenville and Clarion Railway Company. The records reviewed do not indicate whether the company was controlled on date of demise by any individual or corporation, nor whether it then controlled any common-carrier corporation. The company owned on the date of demise a projected and partly constructed single-track, narrow-gage, steam railroad from Shippenville to Clarion, Pa., about 10 miles.

The Red Bank and Youngstown Railroad—Predecessor of The Pittsburgh and Western Railroad (of 1882)
This company was incorporated December 15, 1881, under the general laws of Pennsylvania. The accounting records of this company were not obtained. The information given herein has been taken from the records of the Pittsburg and Western and from documents on file. The records reviewed do not indicate whether this company was controlled on January 3, 1882, by any individual or corporation, nor whether it then controlled any common-carrier corporation. The company proposed to construct a railroad from a point in Clarion County, Pa., 1 mile east of the mouth of the Red Bank Creek to the Pennsylvania-Ohio State line, about 65 miles, none of which was constructed.

The Youngstown and State Line Railroad
The company was incorporated July 5, 1881, under the general laws of Ohio. The accounting records of this company were not obtained. The information given herein has been taken from the records of the Pittsburg and Western and from papers on file. The records reviewed do not indicate whether this company was controlled on September 28, 1881, date of consolidation, by any individual or corporation, nor whether it then controlled any common-carrier corporation. The company projected a railroad from Youngstown, Ohio, to the Pennsylvania-Ohio State line, but it did not construct any road or other common-carrier property.

Pittsburgh and Chicago Railway—Predecessor of the New York, Pittsburgh and Chicago Railway
This company was incorporated November 4, 1878, under the general laws of Pennsylvania. Its accounting records were not obtained. The information given herein has been taken from the records of the Pittsburg and Western and from other documents on file.

The records reviewed do not indicate whether the company was controlled on July 18, 1881, date of consolidation, by any individual or corporation, nor whether it then controlled any common-carrier corporation.

The New York, Pittsburgh and Chicago Railway Company, under the terms of an agreement dated May 7, 1881, agreed to construct for the company a standard-gage, single-track, steam railroad from Slippery Rock Creek, near Wurtemberg, to New Castle, Pa., 14.45 miles, to be conveyed to The Pittsburgh and Western Railroad Company upon completion.

The records reviewed indicate that the railroad extending from near Wurtemberg to New Castle was conveyed to The Pittsburgh and Western Railroad Company (of 1881) for a term of 999 years from July 7, 1881, date of completion, under the terms of an agreement dated November 17, 1881.

The company consolidated July 18, 1881, with the New York, Pittsburgh and Chicago Railway Company (of Ohio) and the New York, Pittsburgh and Chicago Railway Company (of Pennsylvania) to form the New York, Pittsburgh and Chicago Railway Company. The date and manner of succession to the last-named company have not been ascertained. The records reviewed, however, do not indicate that the Pittsburg and Western succeeded to the property, rights, or franchises of any of the corporations of this group, except the 14.45 miles of road, together with the rights and franchises appertaining thereto, constructed for The Pittsburgh and Chicago Railway Company.

Parkers and Karns City Railroad
This company was incorporated under the general laws of Pennsylvania. Its articles of incorporation were filed June 27, 1873, and letters patent were issued November 24, 1875. The records reviewed do not indicate whether the company was controlled on June 15, 1881, date of consolidation, by any individual or corporation, nor that it then controlled any common-carrier corporation. The property of this company was operated by its own organization from date of completion, December 17, 1873, to date of consolidation. The railroad owned, 9.85 miles, consisted of a single-track, narrow-gage steam rail road from Parkers Junction to Karns City, in Pennsylvania, all of which had been acquired by construction. Further details are given in the accounting report on the Pittsburg and Western.

Pittsburgh East and West Rail Road—Predecessor of The Pittsburgh and Western Railroad (of 1881)
The company was incorporated March 3, 1881, under the general laws of Pennsylvania. Its accounting records were not obtained. The information given herein has been taken from the records of the Pittsburg and Western and from documents on file. The records reviewed do not indicate whether the company was controlled on June 15, 1881, date of consolidation, by any individual or corporation, nor whether it then controlled any common-carrier corporation. The company proposed to construct a railroad from Allegheny to Clarion, Pa., about 100 miles. It acquired scattered parcels of right-of-way lands, but did not construct any road or common-carrier property.

Pittsburgh and Western Railroad—Predecessor of The Pittsburgh and Western Railroad (of 1881)
The company was incorporated October 11, 1879, under the general laws of Pennsylvania. The records reviewed do not indicate whether the company was controlled on June 15, 1881, date of consolidation, by any individual or corporation, nor that it then controlled any common-carrier corporation. The property of this company was operated by its own organization from date of acquirement, September 26, 1879, to date of consolidation. The railroad owned, about 48 miles, consisted of a narrow-gage, single-track, steam railroad from Allegheny to Wurtemberg, Pa., of which it had acquired about 30 miles from The Pittsburgh, New Castle and Lake Erie Rail Road Company and about 18 miles by completion of construction begun by that company. Further details are given in the accounting report on the Pittsburg and Western.

The Pittsburgh, New Castle and Lake Erie Rail Road—Predecessor of the Pittsburgh and Western Railroad
This company was incorporated September 22, 1877, under the general laws of Pennsylvania. Its accounting records are incomplete. The records reviewed do not indicate whether this company was controlled on August 27, 1879, date of sale, by any individual or corporation, nor that it then controlled any common-carrier corporation.

The property of the company was operated from June 5, 1879, date of completion of the section between Etna to Zelienople, Pa., to date of reorganization by its own organization. The railroad owned on date of sale consisted of about 30 miles of single-track, narrow-gage, steam railroad from Etna to Zelienople, which had been acquired by construction. It also owned a partly constructed narrow-gage road from Pittsburgh to Etna and from Zelienople to Wurtemberg, all in the State of Pennsylvania. Further details are given in the accounting report of the Pittsburg and Western.

The Karns City and Butler Rail Road—Predecessor of The Pittsburgh and Western Railroad (of 1881)
This company was incorporated March 21, 1876, under the general laws of Pennsylvania. The records reviewed do not indicate whether the company was controlled on June 15, 1881, date of consolidation, by any individual or corporation, nor that it then controlled any common-carrier corporation.

The property of this company was operated by its own organization from date of completion to date of consolidation. The railroad owned, 16.97 miles, consisted of a single-track, narrow-gage, steam railroad from Butler to Karns City, Pa., which had been acquired by construction. Details are given in the accounting report on the Pittsburg and Western.

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Pittsburgh, New Castle and Lake Erie Railroad—Predecessor of The Pittsburgh and Western Railroad (of 1881); The Pittsburgh and Northwestern Rail Road—Predecessor of the Pittsburgh, New Castle and Lake Erie Railroad; Pittsburgh and Northwestern Rail Road; and Youngstown, New Castle and Pittsburgh Railroad—Predecessors of The Pittsburgh and Northwestern Rail Road====== The Youngstown, New Castle and Pittsburgh Railroad Company and the Pittsburgh and Northwestern Rail Road Company were incorporated May 18, 1875, under general laws of Ohio, and September 2, 1875, under general laws of Pennsylvania, respectively. These companies consolidated October 12, 1875, under general laws of Ohio and Pennsylvania, to form The Pittsburgh and Northwestern Rail Road Company which sold its property, rights, and franchises to the Pittsburgh, New Castle and Lake Erie Railroad Company on April 10, 1877, after sale at foreclosure on March 20, 1877. The last-named company was incorporated April 25, 1877, under general laws of Pennsylvania, and, together with four other companies, consolidated on June 15, 1881, to form The Pittsburgh and Western Railroad Company (of 1881).

The accounting records of these corporations were not obtained. The information given herein has been taken from the records of the Baltimore and Ohio and from documents on file.

The records reviewed do not indicate whether any of the corporations was controlled on date of succession by any individual or corporation, nor whether any of them then controlled any common-carrier corporation.

The Youngstown, New Castle and Pittsburgh Railroad Company proposed to construct a railroad from Youngstown, Ohio, to the Ohio-Pennsylvania State line, about 8 miles, and the Pittsburgh and Northwestern Rail Road Company proposed to construct a railroad from the Ohio-Pennsylvania State line to Pittsburgh, Pa., about 60 miles. The records reviewed do not indicate that either of these companies constructed any railroad or acquired any property.

The Pittsburgh and Northwestern Rail Road Company proposed to construct the railroad projected by its predecessors. The records reviewed indicate that this company acquired certain right-of-way lands, but did not construct any railroad.

The Pittsburgh, New Castle and Lake Erie Railroad Company proposed to construct the railroad projected by its predecessors from Pittsburgh, Pa., to Youngstown, Ohio, about 68 miles and for which certain right-of-way lands had been acquired. It acquired right-of-way lands but did not construct any railroad.