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New rails laid during year, steel, 110 tons.

Average price of rails at distributing point, steel, $55 per ton.
New ties laid during year, 7,000 sugar pine.

Average price at distributing point, 32 cents.

Bridges:

Wooden, 2.

CHARACTERISTICS OF ROAD.

Tunnels:

Number, 2; maximum length, 320 feet; minimum length, 300 feet; aggregate length of all tunnels, 620 feet.

Gauge of track:

Three feet.

DESCRIPTION OF ROAD.

Date of Opening.

1. Date when the road or portions thereof were opened for public use:

From Colfax to Grass Valley

From Colfax to Nevada City.

..April 17, 1876.
May 24, 1876.

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John F. Kidder, President of the Nevada County Narrow Gauge Railroad Company, and George Fletcher, Secretary of the said company, being duly sworn, depose and say, that the statements, tables, and answers contained in the foregoing thirty-four sheets have been compiled and prepared by the proper officers of said company, from its books and records, under their direction and supervision; that they, the deponents, have carefully examined the same, and that as now furnished by them to the Board of Railroad Commissioners, they are, in all respects, just, correct, complete, and true, to the best of their knowledge, and, as they verily believe, the same contain a true and full exhibit of the condition and affairs of said company on the thirty-first day of December, 1888.

JOHN F. KIDDER.
GEO. FLETCHER.

Subscribed and sworn to before me, this seventh day of June, 1889.

CHAS. W. KITTS, Notary Public, Nevada County, Cal.

NEVADA AND CALIFORNIA RAILROAD.

HISTORY.

1. Name of common carrier making this report: Moran Brothers, by E. Gest, manager. Office and principal place of business and address: Reno, Washoe County, Nevada.

2. Date of organization: Not a corporation. First thirty-one miles from Reno held under deed from United States District Court, Nevada, dated November 21, 1884. Since extended thirty-nine miles, by Moran Brothers, to Liegan.

3. Articles of copartnership of Moran Brothers on record in Lassen County, California. Condemnations for right of way in Lassen County instituted by Moran Brothers and sustained. Appeal was taken. The Supreme Court of California in bank, Chas. Moran et al. vs. A. E. Ross, appellant, No. 12,658, May 6, 1889, affirmed lower Court and sustained Moran Brothers.

7. Carrier operating the road of this company: Moran Brothers, by E. Gest, manager. The road is popularly known as Nevada and California Railroad.

ORGANIZATION.

Number of stockholders at date of last election: There are no stockholders nor Direc

tors.

Post Office address of general office: Reno, Washoe County, Nevada.
Post Office address of operating office: Reno, Washoe County, Nevada.

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The account books contain no charge for compensation to general manager for services, although such person has been present in charge; nor has ever a depreciation account been kept, from origin of road, i. e., its opening for traffic, early in 1882, over its thirty-one miles, down to date.

No actual net earning has ever been realized, nor has any been disposed of to individuals, by gift, dividend, or interest.

Since Moran Brothers Came into Possession-Four and one half Years.

An allowance of $6,000 per year for general manager amounts to.....
Depreciation. The making good cannot be escaped:

$27,000 00

On ties-84,000, at cents.

On iron rails-475 tons, at $65

$25,200 00

On steel rails-54 tons, at $65..

$30,875 00

3,510 00

On one locomotive

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