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accounting records acquired acres additions and betterments aggregating amount Anderson Belt Railway Appendix ballast Big Sandy book value capital stock Capital stock issued carrier cash cent bonds charged Chesapeake and Ohio Chicago Cincinnati and St Columbus and Xenia common-carrier purposes considerations consolidation construction cost of reproduction Covington cubic yard date of demise date of valuation debits deﬁnitely equipment account expenditures ﬁrst gross income Haute and Peoria income account investment in road jointly Kentucky lands classiﬁed leased liabilities Little Miami Railroad Logansport loss account miles noncarrier lands Ohio Connecting Railway original cost Panhandle pany Pennsylvania Company physical property portion present value proﬁt and loss Rail Railroad Company Railway operating reacquired Recorded money outlay reported retired Richmond River road and equipment Rock Island securities short-term notes tentative valuation Terminal Terre Haute tion tracks unit price valuation date Vandalia zone