Wikipedia:WikiProject Trains/ICC valuations/Yreka Railroad

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The railroad of Yreka Railroad Company, hereinafter called the carrier, is a single-track standard- gauge steam railroad located entirely within the State of California and extending from Montague westwardly to Yreka, a distance of 7.365 miles. The carrier also owns yard and side tracks aggregating 0.823 mile. Its road thus embraces 8.188 miles of all tracks owned.

Corporate history and development of fixed physical property.—The carrier was incorporated on May 28, 1888, under the general laws of California. Its principal office is located in San Francisco. The carrier's road was constructed in 1888 and 1889. It was placed in operation January 7, 1889. The grading, tracklaying, and bridge work on the entire road were done under contract, and the ballasting was done by the forces of the carrier. The records of the carrier are incomplete for the period from May 28, 1888, to January 1, 1906, owing to the loss by fire of general books of account, for which reason only partial information can be given from the accounts in connection with the finances, operations, aids, investments, and original cost. Certain information appertaining to that period has been derived from sources other than the company's records, as pointed out hereinafter. New books of account were opened as of January 1, 1906.