"Tap Line Case" Summary of Mangham & Northeastern Railway  
  Abstracted from "Tap Line Case", published in Decisions of the Interstate Commerce Commission, 23 I.C.C. 277, 23 I.C.C. 549, and in Decisions of the United States Supreme Court, 234 U.S. 1.  

MANGHAM & NORTHEASTERN RAILWAY. The track of the Mangham & Northeastern Railway Company was originally constructed as a private logging road. It was incorporated in 1905 with a capital stock of $50,000, of which $30,000 has been issued, and is in the hands of the stockholders of the Stewart-Greer Lumber Company. The tap line owes $12,000 to the lumber company, and the two companies have the same officers.

The tap line extends from a connection with the Iron Mountain at Mangham, La., in a northeasterly direction 6 miles to Big Creek. It has 2 locomotives, 1 box car, and 23 logging cars. The tap line lays, maintains, and operates logging spurs for the lumber company, and makes a charge on that account of 11 cents per 100 pounds for the logs hauled to the mill, which is about 1 mile from the Iron Mountain. The tap line switches the lumber from the mill to the trunk line, and receives from the latter an allowance of from 2 to 31, cents per 100 pounds out of the junction-point rate. All but 1 per cent of the traffic for the year 1910 was supplied by the lumber company. The record shows that the tap line is wholly dependent upon the -mill, and during the year 1908, when the mill was shut down, the tap line discontinued all train service.

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