Wikipedia:WikiProject Trains/ICC valuations/Sheffield and Tionesta Railway

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The railroad of the Sheffield and Tionesta Railway Company, hereinafter called the carrier, is a single-track standard-gauge steam railroad, located in northwestern Pennsylvania. The main line extends from Sheffield southwesterly to Tionesta, a distance of 40.088 miles. The carrier also owns 4.135 miles of yard tracks and sidings. Its road thus embraces 44.223 miles of all tracks owned.

The owned mileage of the carrier, amounting to 40.088 miles, was acquired partly by construction and partly by merger. [...]
 * DEVELOPMENT OF FIXED PHYSICAL PROPERTY
 * Portion constructed:
 * Sheffield to Kellettville, Pa., 1900 23
 * Nebraska to Tionesta, Pa., 1911-1914 7
 * 30
 * Acquired by merger:
 * From the Tionesta Valley and Hickory Railway Company, August 10, 1911, constructed by that company, Ross Run to Nebraska, Pa., 1893 5
 * From the Tionesta Valley and Salmon Creek Railway Company, May 16, 1901, constructed by that company, Kellettville to Ross Run, Pa., 1895 6
 * 11
 * Total 41
 * Difference between total recorded mileage and mileage Inventoried as of date of valuation 0.912
 * Mileage inventoried as of date of valuation 40.088


 * HISTORY OF CORPORATE FINANCING