Wikipedia:WikiProject Trains/ICC valuations/Pittsburgh, Allegheny and McKees Rocks Railroad

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The railroad of the Pittsburgh, Allegheny and McKees Rocks Railroad Company, hereinafter called the carrier is a single-track standard-gauge steam railroad, operated in two disconnected sections at North McKees Rocks and Woods Run (Allegheny), Pa., and connected by a ferryboat on the Ohio River, which is leased from the Fidelity Ferry Company. The carrier wholly owns and uses 3.511 miles of first main track and 0.392 mile of second main track. It also owns and uses 14.888 miles of yard tracks and sidings. Its road thus embraces 18.791 miles of all tracks owned.

The carrier was incorporated September 25, 1899, under the general laws of the State of Pennsylvania for the purpose of acquiring the [...]
 * CORPORATE HISTORY

The owned mileage of the carrier, amounting to 3.511 miles, was acquired partly by construction, and partly from the Pressed Steel Car Company in the consolidation of September 25, 1899. Of the three corporations that comprise the line of succession culminating in the carrier as at present constituted, none of them constructed any road or other common-carrier property.
 * DEVELOPMENT OF FIXED PHYSICAL PROPERTY

[...] the property is indicated in the following table:
 * Acquired in the consolidation of Sept. 25, 1899; from the Pressed Steel Car Company; constructed by the Pittsburgh and Western Railroad Company at McKees Rocks 1.50
 * Acquired by construction, at McKees Rocks and at Allegheny, Pa., 1906-7 2.24
 * Total 3.74
 * Difference between total recorded mileage and mileage inventoried as of date of valuation .229
 * Mileage inventoried as of date of valuation 3.511


 * HISTORY OF CORPORATE FINANCING