ICC valuation


lrkdbn
 

I have a question. What sort of documentation was done of rolling stock in the 1917-19 era ICC valuation of the railroads? Were pictures taken of the various classes of rolling stock like they did of the physical plant?
Is such information available in the National Archives?
Larry King


Charlie Vlk
 

This is a good question in general.

I am doing research on the CB&Q Aurora-Chicago line and have the images of the ICC reports for the subject area physical plant from the BRHS Archives.

I have indexed the report and placed it in Excel to make it easier to search by keyword.  It is quite detailed and goes down to describing and pricing small tools at the Aurora Shops!

With the Wuhan Pandemic shutting down government and research libraries I would like to hear experiences of listees who have contacted the National Archives in the past and also those who have accessed the files in person.

I do have ICC Vaulation Sheets for the system wide  Equipment Accounts 51- Steam Locomotives, 53- Freight Train Cars, 54 Passenger Train Cars,  56-Floating Equipment, 57-Work Equipment, and -58 Miscellaneous Equipment (which includes motor trucks and horses).

Locomotives are grouped by cylinder size and total light weight.  Freight cars are grouped by series and year built and type as are passenger cars.

The Valuation Study material included detailed map drawings of ROW and stations, sketches and photos of buildings.  If the material is still in the archives it would be a goldmine for STMFC modelers.  Equipment photos taken at the time of the Valuation would be really nice to have as well!!!

Charlie Vlk

 

From: main@RealSTMFC.groups.io <main@RealSTMFC.groups.io> On Behalf Of lrkdbn via groups.io
Sent: Monday, March 22, 2021 5:34 PM
To: main@RealSTMFC.groups.io
Subject: [RealSTMFC] ICC valuation

 

I have a question. What sort of documentation was done of rolling stock in the 1917-19 era ICC valuation of the railroads? Were pictures taken of the various classes of rolling stock like they did of the physical plant?
Is such information available in the National Archives?
Larry King


Tony Thompson
 

Charlie Vlk wrote:

I do have ICC Vaulation Sheets for the system wide  Equipment Accounts 51- Steam Locomotives, 53- Freight Train Cars, 54 Passenger Train Cars,  56-Floating Equipment, 57-Work Equipment, and -58 Miscellaneous Equipment (which includes motor trucks and horses).

A guy named Bill Edson used to sell these sets by railroad. I bought a bunch for roads I was interested in.

Tony Thompson




proto48er
 

I visited the National Archives back in 1985 to copy 1917 era ICC valuation information for some Texas railroads.  A guy at the Interstate Commerce Commission had a 4-drawer file cabinet full of information, including accession numbers, that was necessary at the time to provide to the National Archives.  The archivists needed the correct ID numbers for them to locate the material.  He said that there was no information concerning valuation for locomotives or freight cars in his indexes.

A friend and I spent five days copying information from the ICC valuation books.  These had measurements of EVERY structure for EVERY railroad in the country.  We did not see any locomotive or freight car information at all.  The books were 5" X 7-1/2" in size and contained detailed measurements, handwritten in pencil on greenish paper, of every depot, outhouse, stock pen, bridge, trestle, etc. on the railroad.  I copied 3,700 pages (including some large blueprint maps of track plans) using my copy stand and 35mm Nikon copy camera.  There were NO books of photographs in the collection.  However, I know that some must have existed - I have a book of 700+ photos of I&GN structures that exactly corresponds to the measured structures in the ICC valuation books.

A. T. Kott


Schuyler Larrabee
 

I have a copy of the val report for the Rochester branch of the ERIE.  I was looking for information that would cover the electrification that was in place  ~1906-1914.  I am less sure of the end date – it was scrapped for the WWI war effort.

 

The detail is blinding.  There’s one trackside shed that is not only documented as to what the shed was, X by Y by Z, built of wood, painted, roll roofing, etc., etc.  But it also included the number of kegs of spikes, spike mauls, the insulators on the shelves, even an approximation of the number of loose spikes on the floor!

 

The ERIE accomplished their Valuation Report pretty early in the process, around 1912, IIRC, but there was little directly relevant to what I was seeking.  So I have two 3” D ring red binders which I look at every couple of years. . .

 

Schuyler

 

From: main@RealSTMFC.groups.io <main@RealSTMFC.groups.io> On Behalf Of proto48er
Sent: Monday, March 22, 2021 9:34 PM
To: main@RealSTMFC.groups.io
Subject: Re: [RealSTMFC] ICC valuation

 

I visited the National Archives back in 1985 to copy 1917 era ICC valuation information for some Texas railroads.  A guy at the Interstate Commerce Commission had a 4-drawer file cabinet full of information, including accession numbers, that was necessary at the time to provide to the National Archives.  The archivists needed the correct ID numbers for them to locate the material.  He said that there was no information concerning valuation for locomotives or freight cars in his indexes.

A friend and I spent five days copying information from the ICC valuation books.  These had measurements of EVERY structure for EVERY railroad in the country.  We did not see any locomotive or freight car information at all.  The books were 5" X 7-1/2" in size and contained detailed measurements, handwritten in pencil on greenish paper, of every depot, outhouse, stock pen, bridge, trestle, etc. on the railroad.  I copied 3,700 pages (including some large blueprint maps of track plans) using my copy stand and 35mm Nikon copy camera.  There were NO books of photographs in the collection.  However, I know that some must have existed - I have a book of 700+ photos of I&GN structures that exactly corresponds to the measured structures in the ICC valuation books.

A. T. Kott


Douglas Harding
 

I did not look at rolling stock records, but during my forays into the ICC records at the National Archives in Suitland and later College Park, I have found very few photos. I was mostly looking at structures and ROW reports. Never saw anything related to rolling stock. I was looking at roads that operated in Iowa. Reports varied from scribbles to neatly printed plain text describing the structure, to crude sketches, to field drawings that would make a draftsman proud. The ICC used a wide variety of people to do the evaluation: architects, engineers, accountants, draftsman. If I recall, what photos were taken were often because someone brought their own camera. On one trip I made over 2000 photocopies, and found six photos, which I also photocopied. (in the days before I had a laptop and scanner). The photos were small, may have been contact prints. I ordered copies of the photos, but never received them. I also found blueprints and maps.

 

Doug Harding

www.iowacentralrr.org

 

From: main@RealSTMFC.groups.io <main@RealSTMFC.groups.io> On Behalf Of lrkdbn via groups.io
Sent: Monday, March 22, 2021 5:34 PM
To: main@RealSTMFC.groups.io
Subject: [RealSTMFC] ICC valuation

 

I have a question. What sort of documentation was done of rolling stock in the 1917-19 era ICC valuation of the railroads? Were pictures taken of the various classes of rolling stock like they did of the physical plant?
Is such information available in the National Archives?
Larry King


akerboomk
 

The “go to” guy for ICC valuation data at NARA Suitland used to be David Pfeiffer

Not sure if he’s retired by now (I last emailed him approx. 2003)

I have an email for him if you want to try it, message me privately for it.

 

Ken


--
Ken Akerboom


A&Y Dave in MD
 

David Pfeiffer is retired.  There is no one there right now that fills his shoes in terms of passion for railroads, although many of the archivists are friendly and helpful. David is still active--I hadn't seen him in the year prior to the pandemic shutting down access, but the archivists talked about him coming in to visit.

As to the original question: until the pandemic I was visiting the Archives regularly, about once a month for two years.  I have yet to explore everything related to the A&Y, a Southern-owned shortline without revenue rolling stock.  The annual reports (which were done prior to and after the Valuation) contain summaries of rolling stock and locomotives, but they are not detailed.  There may be more yet to find when I start researching the Southern proper, but you would think that if detailed photos and other information on rolling stock were available, David P. or some other fan would have already pointed it out.   You may find there are unique records for a given railroad, but I doubt that there is a generally useful "treasure trove" with respect to rolling stock photos and details in NARA II.

If someone like Mr. Kott would be able to provide the retrieval information for the books that contained the images he photocopied, I'd be willing to submit a request slip and use my digital scanner to obtain a more detailed set of images at my convenience.  I aim to digitize virtually all of the A&Y records and I'm fortunate to live within 30 miles of College Park.  So once the pandemic lifts, NARA is open to the public again, and I'm vaccinated, I'll be resuming my trips.  I still work full time and I'm mostly interested in the A&Y and Southern, but I like to help others similarly fascinated--so long as it is still a hobby and not a second job.
--
____________________________
David Bott, modeling the A&Y in '34


Schleigh Mike
 

Hello Group!

I suspect this issue of inclusion of rolling stock details within the Valuation Reports may have been a railroad-to-railroad decision.  Some have already reported that they found no references to the rolling stock in what they inspected at the National Archives.  I have seen other material that was clearly a part of the 'total' valuation that included fairly detailed information on the rolling stock such as type of loco, road number series, builder, date, cylinder size, type of service, weight, and--in the vein of "valuation"----replacement cost.  Passenger, freight, and non-revenue cars were included.  The material I saw was for fairly small railroads possessing only dozens of locomotives and at best a few thousand cars.  It may not be how the big railroads addressed this issue but, surely, the replacement cost of all assets was part of the objective of the Valuation Reports.

Mention was made of Mr. Willam Edson and that he sometimes provided these finer details of some railroads.  Bill was perhaps most famous for publishing several railroad rosters of steam locomotives.  He passed away several years ago, sadly, and is missed.

Regards from Grove City, Penna. where spring has arrived by calendar and weather behavior----Mike Schleigh



On Monday, March 22, 2021, 06:34:01 PM EDT, lrkdbn via groups.io <lrkdbn@...> wrote:


I have a question. What sort of documentation was done of rolling stock in the 1917-19 era ICC valuation of the railroads? Were pictures taken of the various classes of rolling stock like they did of the physical plant?
Is such information available in the National Archives?
Larry King


Tony Thompson
 

Mike Schleigh wrote:

I suspect this issue of inclusion of rolling stock details within the Valuation Reports may have been a railroad-to-railroad decision.  Some have already reported that they found no references to the rolling stock in what they inspected at the National Archives.

Not sure where this idea came from, but rolling stock was very definitely part of EVERY valuation. Remember, the purpose was to establish the investment value of each railroad, so that a fair "return on investment" could be accomplished with regulated freight rates (this never happened).
      There are several valuation accounts for rolling stock, previously mentioned, such as Account 53 for freight cars, for EVERY railroad. I have the SP accounts, as one example, which I purchased from the late Bill Edson. 

Tony Thompson




mopacfirst
 

The Missouri Pacific Historical Society published a book on the Iron Mountain (MoPac) valuation reports for Arkansas.  This book was written by Charlie Duckworth, and as the book notes, represents a fortunate circumstance where the ICC valuation reports on the division were reunited with many of the photos taken at the same time, supplemented with related archival material from the era.

http://www.mopac.org/store/books-books-books/item/534-down-the-iron-mountain-route-n

Ron Merrick


A&Y Dave in MD
 

Tony,

The original question for this thread was whether photographs of rolling stock and details by class were included in the ICC valuation.   I agree that values for freight cars (by enumeration and replacement costs) were included.  I have not seen the ORER level of detail in the ICC valuation files, much less photographs.  I did clearly state that I was focused on a railroad that did not have revenue rolling stock and my less in-depth experience with railroads that did.  Do you have an example of the details provided in Account 53?

Dave
--
____________________________
David Bott, modeling the A&Y in '34


Schuyler Larrabee
 

Thinking about the issue of recapitulation of the rolling stock and locomotive fleets of larger railroads . . .

 

I think it safe to say that (1) virtually all the major railroads had diagram books of both freight and passenger equipment and (2) all of the rolling stock was carefully accounted for, as to numbers of cars in a particular class and so on, and that (3) a reasonably close approximation of the total value for accounting purposes could be established by using the descriptions in the diagram books and the quantity of cars in each class.

 

This does rather fly in the face of the extraordinary detail discussed by me and others WRT fixed structures and rights of way, but OTOH, given that rolling stock doesn’t stand still to be evaluated and inventoried, it seems (to me) likely that this mathematical approach to establishing the total value of a road’s rolling stock may have been acceptable to the Federal Government.

 

The same approach could be used to establish the value of a fleet of locomotives.

 

I’m thinking that this approach would apply to many Class 1 railroads.  Small lines may well have been able to actually inventory their fleets of cars and engines.

 

Schuyler


A&Y Dave in MD
 

Larry,

I now have a concrete example of what the ICC documentation for rolling stock would look like.  Tony Thompson mentioned the "53" section, and I dug around in my backlog of documents.  Here is what Section 53 looked like for the Southern Railway (attached PDF).  It is more detailed than I suggested, but less detailed than photographs and drawings as you might find in railroad-specific diagram books.

Hope this answers more definitively what you are interested in.

Best,

Dave

--
____________________________
David Bott, modeling the A&Y in '34


Tony Thompson
 

Dave Bott wrote:

I now have a concrete example of what the ICC documentation for rolling stock would look like.  Tony Thompson mentioned the "53" section, and I dug around in my backlog of documents.  Here is what Section 53 looked like for the Southern Railway (attached PDF).  It is more detailed than I suggested, but less detailed than photographs and drawings as you might find in railroad-specific diagram books.

Yes, the detail pages must have been standard throughout, as they match what I have for SP,  EP&SW (not yet acquired by SP), and UP.

Tony Thompson




Larry Goolsby
 

It's been a number of years since I was last in the valuation files, but I think I found at least one or two rolling stock photos of the roads I chase (ACL, SAL, AB&A/C) in the annual update files that railroads sent in to the ICC after the original valuations were done in the mid-teens. ICC required the updates to keep the valuations current as RRs bought, sold, altered, or destroyed the buildings, rolling equipment, etc. that were originally valued. The most interesting info in these updates (for ACL in the late 40s-early 50s) was lists of the former revenue roster numbers of freight and passenger equipment converted to MofW use. ACL documents rarely provided this car by car info as the ICC updates did. 

Larry Goolsby 


George Eichelberger
 

It’s important to understand there are multiple ICC reports than can provide quite detailed history on a railroad’s rolling stock and fixed plant. I’ve uploaded four examples* to Google Drive (the uploaded page sequence is different) at:

https://drive.google.com/drive/folders/1EFXR6UNGkJQDejfVXOaxvny5Sqv0IFJm?usp=sharing

Item 1 Period from 1916-7-1 to 27-12-3, Southern Railway Account 53, Freight Cars.
ICC Form 1742 shows the initial inventory as prepared from the Date of the ICC Valuation Order (VO) until the initial valuations was to have been completed 12-31-27. Even then, the work was not done. The 1742s were sent to the ICC to be approved. There was a lot of back-and-forth between the roads and the ICC to get to final valuations. The goal of the exercise was to establish a railroad cost basis to establish rates, ROI, etc, so potentially inflated values would skew later rate calculations. There were apparently court cases and the ICC did not finalize and accept the Southern valuations until about 1932.

Sheet 13 includes a page of “plain” box cars built in 1915.
The range of dates showing cars destroyed and “A&Bs” (Additions and Betterments) show changes from the time of Valuation Order 3 in 1916 and when the final report had to be submitted in 1927. The car series road numbers, descriptions, capy., car builder and cost are usually included. Individual car numbers may/may not be broken out but cars (in this example) that were destroyed before 1927 are excluded from the 1-1-1928 inventory at the bottom of the sheet. A&Bs are typically do not show individual car numbers.

The last column is complicated but potentially very useful. Each group of similar (but not necessarily from the same carbuilder or order) were assigned either a “VO3” or “ER” (Engineering Report) Group number. That number was used to identify cars from the group through out their service lives.

Sheet 7 (1 of 2 pages) covers the same valuation study period for a different group of cars that had valuations changed by A&Bs but many were destroyed before 1927. Note at the bottom, the number of cars from this group that were “Destroyed”, “Renewed” or “Transferred” are shown. “Renewed” may (!) refer to a complete rebuild but in many cases it refers to the application of a steel underframe (SUF) or new roof. Although individual car numbers may/may not be shown, subsequent change forms (following sheets) can give a picture of the entire series.

Sheet 37 is another example page with many A&Bs shown. “Converted” refers to a car that was changed to another ICC Account code. That shows as a double entry in the valuations, first as it left its original account (53 is revenue freight cars) and then as it was eneted in the new account, Account 57 is MoW equipment for example. Multiple changes were not uncommon.

GS&F Sheet 1 shows motor vehicles but it is a good example of changes were reflected in the valuations over the years. It is dated June 30, 1962. Updates were to be submitted on every June 30 and December 31. The initial, VO3, or later additions (shown on the change forms) then subsequent updates have to be reviewed to see a car/groups' entire history.

Note: I’ll admit this material only an intro and “dry as a bone” to explain but understood, and taken in their entirety, the ICC Valuation records are among the best information available. The copies in the SRHA archives were kept by the Southern with the originals sent to the ICC. All (most?) of them for every railroad reside in a warehouse in MD and can be reviewed.

Note 2: I’ve thought this would not be the most interesting presentation to many people but I’ve considered proposing the subject for a session at the CCB RPM. That’s still possible if there is enough interest??

Ike


Eric Lombard
 

George, You wrote: 
"Note 2: I’ve thought this would not be the most interesting presentation to many people but I’ve considered proposing the subject for a session at the CCB RPM. That’s still possible if there is enough interest??"

Count me as a very interested person! How about at a Hindsight 2020 session?

Eric Lombard
Homewood, IL


On Fri, Apr 2, 2021 at 9:13 AM George Eichelberger <geichelberger@...> wrote:
It’s important to understand there are multiple ICC reports than can provide quite detailed history on a railroad’s rolling stock and fixed plant. I’ve uploaded four examples* to Google Drive (the uploaded page sequence is different) at:

https://drive.google.com/drive/folders/1EFXR6UNGkJQDejfVXOaxvny5Sqv0IFJm?usp=sharing

Item 1 Period from 1916-7-1 to 27-12-3, Southern Railway Account 53, Freight Cars.
ICC Form 1742 shows the initial inventory as prepared from the Date of the ICC Valuation Order (VO) until the initial valuations was to have been completed 12-31-27. Even then, the work was not done. The 1742s were sent to the ICC to be approved. There was a lot of back-and-forth between the roads and the ICC to get to final valuations. The goal of the exercise was to establish a railroad cost basis to establish rates, ROI, etc, so potentially inflated values would skew later rate calculations. There were apparently court cases and the ICC did not finalize and accept the Southern valuations until about 1932.

Sheet 13 includes a page of “plain” box cars built in 1915.
The range of dates showing cars destroyed and “A&Bs” (Additions and Betterments) show changes from the time of Valuation Order 3 in 1916 and when the final report had to be submitted in 1927. The car series road numbers, descriptions, capy., car builder and cost are usually included. Individual car numbers may/may not be broken out but cars (in this example) that were destroyed before 1927 are excluded from the 1-1-1928 inventory at the bottom of the sheet. A&Bs are typically do not show individual car numbers.

The last column is complicated but potentially very useful. Each group of similar (but not necessarily from the same carbuilder or order) were assigned either a “VO3” or “ER” (Engineering Report) Group number. That number was used to identify cars from the group through out their service lives.

Sheet 7 (1 of 2 pages) covers the same valuation study period for a different group of cars that had valuations changed by A&Bs but many were destroyed before 1927. Note at the bottom, the number of cars from this group that were “Destroyed”, “Renewed” or “Transferred” are shown. “Renewed” may (!) refer to a complete rebuild but in many cases it refers to the application of a steel underframe (SUF) or new roof. Although individual car numbers may/may not be shown, subsequent change forms (following sheets) can give a picture of the entire series.

Sheet 37 is another example page with many A&Bs shown. “Converted” refers to a car that was changed to another ICC Account code. That shows as a double entry in the valuations, first as it left its original account (53 is revenue freight cars) and then as it was eneted in the new account, Account 57 is MoW equipment for example. Multiple changes were not uncommon.

GS&F Sheet 1 shows motor vehicles but it is a good example of changes were reflected in the valuations over the years. It is dated June 30, 1962. Updates were to be submitted on every June 30 and December 31. The initial, VO3, or later additions (shown on the change forms) then subsequent updates have to be reviewed to see a car/groups' entire history.

Note: I’ll admit this material only an intro and “dry as a bone” to explain but understood, and taken in their entirety, the ICC Valuation records are among the best information available. The copies in the SRHA archives were kept by the Southern with the originals sent to the ICC. All (most?) of them for every railroad reside in a warehouse in MD and can be reviewed.

Note 2: I’ve thought this would not be the most interesting presentation to many people but I’ve considered proposing the subject for a session at the CCB RPM. That’s still possible if there is enough interest??

Ike









mel perry
 

thank you eric, you saved me the comment

hindsight 20/20 would provide a larger
audience

;-)
mel perry

On Fri, Apr 2, 2021, 8:17 AM Eric Lombard <elombard@...> wrote:
George, You wrote: 
"Note 2: I’ve thought this would not be the most interesting presentation to many people but I’ve considered proposing the subject for a session at the CCB RPM. That’s still possible if there is enough interest??"

Count me as a very interested person! How about at a Hindsight 2020 session?

Eric Lombard
Homewood, IL

On Fri, Apr 2, 2021 at 9:13 AM George Eichelberger <geichelberger@...> wrote:
It’s important to understand there are multiple ICC reports than can provide quite detailed history on a railroad’s rolling stock and fixed plant. I’ve uploaded four examples* to Google Drive (the uploaded page sequence is different) at:

https://drive.google.com/drive/folders/1EFXR6UNGkJQDejfVXOaxvny5Sqv0IFJm?usp=sharing

Item 1 Period from 1916-7-1 to 27-12-3, Southern Railway Account 53, Freight Cars.
ICC Form 1742 shows the initial inventory as prepared from the Date of the ICC Valuation Order (VO) until the initial valuations was to have been completed 12-31-27. Even then, the work was not done. The 1742s were sent to the ICC to be approved. There was a lot of back-and-forth between the roads and the ICC to get to final valuations. The goal of the exercise was to establish a railroad cost basis to establish rates, ROI, etc, so potentially inflated values would skew later rate calculations. There were apparently court cases and the ICC did not finalize and accept the Southern valuations until about 1932.

Sheet 13 includes a page of “plain” box cars built in 1915.
The range of dates showing cars destroyed and “A&Bs” (Additions and Betterments) show changes from the time of Valuation Order 3 in 1916 and when the final report had to be submitted in 1927. The car series road numbers, descriptions, capy., car builder and cost are usually included. Individual car numbers may/may not be broken out but cars (in this example) that were destroyed before 1927 are excluded from the 1-1-1928 inventory at the bottom of the sheet. A&Bs are typically do not show individual car numbers.

The last column is complicated but potentially very useful. Each group of similar (but not necessarily from the same carbuilder or order) were assigned either a “VO3” or “ER” (Engineering Report) Group number. That number was used to identify cars from the group through out their service lives.

Sheet 7 (1 of 2 pages) covers the same valuation study period for a different group of cars that had valuations changed by A&Bs but many were destroyed before 1927. Note at the bottom, the number of cars from this group that were “Destroyed”, “Renewed” or “Transferred” are shown. “Renewed” may (!) refer to a complete rebuild but in many cases it refers to the application of a steel underframe (SUF) or new roof. Although individual car numbers may/may not be shown, subsequent change forms (following sheets) can give a picture of the entire series.

Sheet 37 is another example page with many A&Bs shown. “Converted” refers to a car that was changed to another ICC Account code. That shows as a double entry in the valuations, first as it left its original account (53 is revenue freight cars) and then as it was eneted in the new account, Account 57 is MoW equipment for example. Multiple changes were not uncommon.

GS&F Sheet 1 shows motor vehicles but it is a good example of changes were reflected in the valuations over the years. It is dated June 30, 1962. Updates were to be submitted on every June 30 and December 31. The initial, VO3, or later additions (shown on the change forms) then subsequent updates have to be reviewed to see a car/groups' entire history.

Note: I’ll admit this material only an intro and “dry as a bone” to explain but understood, and taken in their entirety, the ICC Valuation records are among the best information available. The copies in the SRHA archives were kept by the Southern with the originals sent to the ICC. All (most?) of them for every railroad reside in a warehouse in MD and can be reviewed.

Note 2: I’ve thought this would not be the most interesting presentation to many people but I’ve considered proposing the subject for a session at the CCB RPM. That’s still possible if there is enough interest??

Ike









Richard Wilkens
 

I'm glad Ike posted his response on this subject. Since 2013 I have been the Archivist with the Spokane, Portland & Seattle Railway Archives located at the Pacific Northwest Railroad Archive at Burien, WA. We have been blessed to have a substantial amount of original SP&S records and one ledger in particular that I call the "Bible" which has copies of the ICC filings for Account 53 "Freight Train Cars" as well as passenger train cars (Account 54), work equipment (Account 57), steam locomotives (Account 51), and other locomotives (Account 52) from 1916 to 1970. In the case of the SP&S this is Form 239 so I wonder if the ICC Form 1742 that Ike provided samples of is actually the form number as used on the Southern? Anyone else have samples from other railroads?

I have attached a scan of SP&S Form 239 from December 31, 1952 and of note is that the "date of change" is unique in most cases a number simply shows 12-31-1952 and as time went on the December 31 date became more common.

As to the holdings at NARA at College Park, I have been there several times and have researched railroads from the Pacific Northwest. In the conversations I had with David Pfeifer at NARA it seems that existing records relating to equipment seem to primarily exist for railroads from the Southeastern part of the US. I'm sorry to hear that David has retired as he is a great resource.

Richard Wilkens
Archivist, SP&S Railway Historical Society