Wikipedia:WikiProject Trains/ICC valuations/Winchester and Potowmac Railroad

Interstate Commerce Commission, Valuation Reports, Volume 42

Location and General Description of Property
The railroad of the Winchester and Potowmac Railroad Company, hereinafter called the Winchester and Potowmac, is a single-track line and extends from Harpers Ferry, W.Va., to Winchester, Va., a distance of 31.538 miles. In addition, the company jointly owns with the Norfolk and Western Railway Company 0.992 mile of road, comprising a belt line at Charlestown, W.Va. This property also forms a part of the line between Harpers Ferry, W.Va., and Lexington, Va.

Introductory
The Winchester and Potowmac is a corporation of Virginia, having its principal office at Winchester, Va.

The company is controlled by the Baltimore and Ohio through ownership of capital stock. The records do not indicate that this company controls any common-carrier corporation. The records are incomplete. The earliest accounting record is dated June 30, 1901, and the earliest minute record, July 3, 1865.

The property was operated by the owners from completion in 1836 to March 12, 1862; from that date to June 30, 1867, it was in the hands of military authorities; and from July 1, 1867, to December 31, 1917, it was operated by the Baltimore and Ohio. Since January 1, 1918, it has been operated as part of the Baltimore and Ohio System by the United States Railroad Administration.

Corporate History
The Winchester and Potowmac was incorporated under a special law of Virginia passed April 8, 1831. The date of organization is not known.

Development of Fixed Physical Property
The owned road 31.538 miles, as acquired by construction in 1833-35, and opened for operation in 1836.

During the period of control by military authorities the road was several times destroyed and repaired, according to reports to stockholders. There is no record of the cost of rebuilding the road.

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