The carrier is a corporation of the State of Pennsylvania, having its principal office at Pittsburgh, Pa. It is controlled by the American Steel and Wire Company, through ownership of the entire outstanding capital stock. On the other hand, the records reviewed do not indicate that this carrier, itself, controls any other common-carrier corporation. The property was operated by the company's own organization from the date it was completed to September 19, 1918. On September 20, 1918, its common-carrier property was commandeered by the Ordnance Department of the United States Government for use in connection with the ordnance plant it intended to erect on Neville Island. The property was returned to its owners on July 1, 1919, the day following the date of valuation.

The carrier was incorporated December 5, 1899, under the general laws of the State of Pennsylvania, for the stated purpose of acquiring and operating a railroad in Allegheny County, PA.

The mileage owned by the carrier was constructed by it during the period from February, 1900, to October, 1902. The tracks so constructed aggregated about 11.2 miles, all located on lands owned by the American Steel and Wire Company. During November, 1916, about 5.13 miles of the tracks were sold to the American Steel and Wire Company, and, on the other hand, the land on which the remaining 6.07 miles of tracks were located was purchased from that company.

The carrier has connection for the interchange of traffic with the road of the Pittsburgh, Chartiers and Youghiogheny Railway Company on Neville Island.

The report is ...as of date of valuation which was 30 June, 1919