C&O Valuation Sections Sept. 1931 (Updated to 1952)
This book is a guide to the divisions of the C&O called "Valuation Sections," each of which was designated by a prefix "V-" and a number. These divisions were established in 1916 when the C&O was "Valued" as part of a Federal Law that required that all the railroads in operation in 1913 have their total value fixed as of a date that a complete and detailed engineering survey could be made and a fair value set on all assets and property owned. This "value" was completed for the C&O in 1916. Based on this, railroads were taxed, and regulated by the ICC. ICC rules required that the railroads keep detailed valuation records and update them as changes were made. The railroads then began using this system as their own to account for their holdings and physical plant, and it is used to this day. Detailed maps called "Valuation Maps" were prepared that show each structure, track, land holding, etc. These Valuation Section Maps in this booklet are basically an index to the system. They also give important dates about construction, abandonments, etc. This booklet has been updated to 1952. These maps give the researcher valuable information about each branch, spur, and mainline of the C&O as it was at that date.