Excerpt from Report of the Railroad Commissioners of the State of New Hampshire, 1875
To the Hon. Secretary of State:
The railroad commissioners, in and for said state, having attended to their duties, herewith most respectfully submit the following report:
We have within the past year, and in most cases very recently, examined all the railroads having any distance in our state, excepting two or three dependent lines, or branches, the business of which being all so merged in that of the managing corporations, either under a lease or by ownership, that a special visit could elicit no distinct material for report; the examination made, however, and the reports of roads hereinafter submitted, cover all roads and branches so far as it has been possible to obtain information.
This practice of consolidating accounts, so far as it concerns those roads owned by one corporation without distinct stock for each, or where the same road is partly in our own state and partly in an adjoining state or states, would seem to be practicable and right; but it seems to us that where a road, especially those all in our own limits, having distinct stock and ownership, is leased for a term of years to some other corporation, as in several instances appears, the accounts should be so far kept separate as that those owning the stock might be able to ascertain something of its real value and usefulness, and thereby be better able to judge of the value of their property, regardless of the lease.
The past year has as a general thing been an unfortunate one in some respects in railroad affairs; most of our roads showing a large falling off in their receipts from the receipts of the previous year.
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