There are simply too many pages in the ICC rolling stock accounts to put on line so I have copied a sample of what is in the SRHA archives. The Google Drive link is:
Items 1, 2 and 3 are pages covering the period from 7/1/16 to 12/31/2 when the railroads were to complete their inventory and valuation of virtually everything they owned. Using a 1916 “base” date, Form 1742 was used to deduct or add investment in each “group” of equipment to develop a complete investment inventory by 12/31/1927. Item 1 shows the “Additions and Betterments” that modified the investment in VO#3 (Valuation Order #3), Group 100 cars up tp the end of 1927. Rolling stock was grouped by physical characteristics rather than road numbers, carbuilders or when the equipment was acquired or converted.
Item 3 is a partial list of 1,501 cars in the group. Although all were “Plain Box Cars, Wood Body, steel center sills (SCS) 36’ 10” in length with 60,000 capy”, road numbers from 10501 to 134265 indicate they came from multiple car orders. To understand the details of any of these cars, it is necessary to go to the various renumbering programs that took place before the ICC Valuation study began.
As the Southern acquired or took full control of the CNO&TP, AGS, NO&NE, etc. their rosters were renumbered and combined into a unified system. The cars listed on Item 3 came from different predecessor railroads. As all box cars in a Group shared dimensions and capacity, the unique feature of “Group 100” cars were their steel center sills (SCS). The “renewing” shown for 2,145 cars in 1923 and 24 likely added “SCS” to most of them. (There were also “steel underframe” (SUF) and “wood underframe” (WUF) cars in 1927 but they are found in other valuation groups.)
While the SRHA archives contain most of those renumbering records (Item 12) the drawings, specifications and correspondence for the predecessor railroads apparently never made it to the Southern’s files. With only a few R&D exceptions, rolling stock drawings in the SRHA archives begin with the first orders of cars by the Southern Railway about 1904.
Items 4 though 11 also use Form 1742 to show “As and Bs” and retirements after the initial Valuation study. On June 30 and December 31 of every year, all railroads submitted 1742s to keep their valuation information up to date.
Items 4 and 5 record changes to Account 51 “Steam Locomotives” that occurred in the second six months of 1925. As with freight cars, locos were grouped together by type and service. Items 6 and 7 are for Account 53 “Freight Cars”, items 8 and 9 are from Account 54 “Passenger Cars”. Items 1-8 are from the Dec 31, 1925 forms 1742 sent to the ICC, items 9 and 10 are fro the period ending June 30, 1937. All of these example are from the CNO&TP. The Southern, and subsidiary roads submitted their own Forms 1742 until the ICC stopped requiring them in printed form (in the late 1960s?)
Although not shown in these examples, there was an Account 50 for “Other” (electric, gas-electric, etc.) locomotives. It was not until the 1950s, that “Other” was changed to Diesels.
Equipment was typically removed from the accounts as “Retired Condemned” or “Retired Destroyed. Once in a great while “Retired - Not Located” appears when a car could simply not be found to retire. (Notes mention the car had gone into Mexico and not been returned.) Cars were also moved between accounts, accounts 53 and 54 to Account 57 “Work Equipment”. Item 10 shows boarding cars converted from box cars and moved in the accounts.
Thousands of entries from 1742 forms have been transcribed to spreadsheets, If volunteers can help complete and “QC” the spreadsheets, they could be published to provide the most compete history possible of ALL Southern Railway rolling stock.