BEAUMONT & SARATOGA. At the time of the hearing the Beaumont & Saratoga Transportation Company was receiving no allowances from the trunk lines, the division of from 1 to 3 cents per 100 pounds which it had formerly secured from the Texas & New Orleans having been cut off. It was incorporated in 1906, under the Texas laws, not as a railroad common carrier, but as a transportation company. Its entire capital stock, amounting to $20,000, is held in trust for the Keith Lumber Company, which also holds notes of the tap line for about $100,000.

The track of the tap line is 12 miles in length and extends from a connection with the Santa Fe and with the Texas & New Orleans at Voth, Tex., in a westerly direction to Pelt. Its equipment consists of four locomotives and seven flat cars. The lumber company, uses two of the locomotives in operating the logging tracks which connect with the incorporated tap line at various points, and the steel in which is leased from the tap line for a consideration of $100 per month that covers also the use of the locomotives. The tap line hauls the logs from the junction of the 4 unincorporated spurs with its tracks to the mill, at a charge of $3 per car. A considerable portion of the output of the mill moves out by water in boats or barges owned by the lumber company. The lumber that is shipped by rail is frequently taken by the trunk lines directly from the mill, but the tap line sometimes switches the cars.

There is a small movement of traffic for others than the lumber company, the revenue from which amounted during the year 1911 to $257.59. The report for that year was the first that was filed with the Commission.