Wikipedia:WikiProject Trains/ICC valuations/Massillon Belt Railway
Location and general description of property.—The railroad of Massillon Belt Railway Company, hereinafter called the carrier, is a single-track standard-gauge belt line, operated by steam, located in Massillon, Ohio. It is used as a switching road to reach local industries and for the interchange of freight cars between those carriers with which it has track connections. The owned main line is 0.226 mile in length. The carrier also owns yard and side tracks totaling 0.194 mile. Its road thus embraces 0.420 mile of all tracks owned.
Corporate history.—The carrier was incorporated on May 26, 1909. under the general laws of Ohio, with its principal office in Massillon. Ohio. The purpose was to acquire, maintain, and operate a belt line or switching road for the transfer of freight between the various railroads and industries of that city. The carrier acquired a line of railroad extending through the plants of The Russell and Company and The Russell Engine Company, together with certain equipment, by a joint deed executed by those two companies on July 24, 1909. The mileage thus acquired represented the road owned by the carrier on date of valuation. The carrier has always operated its own property. On date of valuation it was controlled by The Russell and Company and The Russell Engine Company through ownership of a majority of its outstanding capital stock.