Other cars in the background are wood truss rod cars, mostly gons, ie
early
1900's. The Kanawha and Michigan Railroad was a West Virginia & Ohio
road
that was purchased by the C&O in 1920, then became part of the NYC in
1922.
The photo may have been taken at coal cleaning or washing facility ...
A very interesting photo and "tank car".
FWIW, it looks like a car shop to me. Both the gondolas in the middle ground have raw unpainted wood side sills. I am not sure why the bodies of the gondolas are already painted and stenciled. Also men appear to be unloading wood in the background.