ROOSEVELT & WESTERN RAILROAD. The Roosevelt & Western Railroad is owned by J. B. Schuh and extends from a connection with the Iron Mountain at Roosevelt, La., for 8 miles into the timber. It has 1 locomotive, 2 box cars, 2 slab cars, and 10 logging cars. None of the equipment has safety devices except the locomotive, which has air brakes. The tap line was incorporated in 1909, when the construction was commenced, and it has capital outstanding to the amount of $15,000. The track is laid with old rails leased from the Iron Mountain for a rental of 6 per cent of the valuation.

The mill is at a point known as Lynchville, about one and three-quarter miles west of the junction with the Iron Mountain, and is operated in the name of the J. B. Schuh Lumber Company, which is not incorporated. There are no other mills or industries on the line. The lumber company holds about 96,000 acres of timber rights and there are three farms, or plantations, along the line. At the date of the hearing the tap line had been in operation only a few months and it had handled in that time about 6,000 tons of lumber for its owners. It claims to have handled 500 tons for outsiders. It does not run trains with any regularity and carries neither passengers, mail, nor express matter. It moves the logs to the mill at a charge of 1 cent per 100 pounds against the lumber company. It switches the empty and loaded cars for lumber movements for a distance of less than two miles in each direction between the mill and trunk line. Its allowance out of the published rate of the Iron Mountain is 2 cents per 100 pounds.

As the facts are thus disclosed the Roosevelt & Western clearly comes within the class of cases disposed of in our original report, and is not a common carrier with respect to the services it performs for the proprietary interests or on the product of their mills. But under the ruling in the original report the lumber rate of the Iron Mountain extends from the mill, and upon arranging with the lumber company to perform the service of moving cars to and from its line the Iron Mountain is entitled to make it a reasonable allowance out of the rate under section 15 of the act.