FOREWORD

         This "Index of the Interstate Commerce Commission
     Valuation Reports" has been prepared by Dr. Herbert W. Rice,
     Associate Professor of History, Marquette University, and is
     distributed jointly by the author and by this Association as
     a public service to libraries, institutions of learning,
     railroad men, government officials, historians, researchers,
     students, and to others who may find this consolidated list
     both convenient and helpful.
         The Index lists the names of approximately 1,900 rail-
     road, including operating and lessor companies, and pipe
     line companies, as they appear in the I.C.C. volumes.  An
     added unique feature is the index of railroad company
     valuation report citations by states.
         The Index has been published and distributed in a
     limited edition only to the libraries and institutions of
     learning mentioned in the Depository List.

                              ASSOCIATION OF AMERICAN RAILROADS
                                          May, 1951