Wikipedia:WikiProject Trains/ICC valuations/Sunset Railway

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The railroad of the Sunset Railway Company, herein called the carrier, is a single-track, standard-gauge, steam railroad, located in the south-central part of California. The main line extends southwesterly from Gosford to Maricopa, 32.754 miles. A branch extends from Pentland to Shale, 17.105 miles. The total main-line mileage is 49.859 miles. The carrier also owns 27.620 miles of yard tracks and sidings. Its road thus embraces 77.479 miles of all tracks owned. The carrier also operates, through trackage rights, over the tracks of the Southern Pacific Company between Gosford and Kern Junction and over the tracks of The Atchison, Topeka and Santa Fe Railway Company between Kern Junction and Bakersfield.

The carrier was incorporated March 20, 1912, under the laws of the State of California, for a period of 50 years. The purpose of its incorporation was to effect a consolidation of the properties of the Sunset Railroad Company [incorporated March 17, 1900] and the Sunset Western Railway Company [incorporated June 18, 1909]. [?]
 * CORPORATE HISTORY

The consolidated property consisted of a constructed road from Gosford to Maricopa, with a main-line mileage of 32.75 miles, built by the Sunset Railroad Company, and a constructed road from Pentland to Shale, with a main-line mileage of 17.10 miles, built by the Sunset Western Railway Company. These make up the main and branch line mileage of the carrier. In addition, there were several miles of yard tracks, sidings, and spurs on the properties of the predecessor companies. There is a difference of 0.009 mile between the total recorded mileage and the mileage inventoried as of date of valuation. The carrier has constructed stations and roadway buildings at various points [?]
 * DEVELOPMENT OF FIXED PHYSICAL PROPERTY