Here's mine:
1. New England Railway:
-Boston & Maine
-New York, New Haven & Hartford
-Maine Central
-Bangor & Aroostook
-Delaware & Hudson
-All 2-foot-gauge lines in Maine combined as a single wholly-owned subsidiary
2, New York Central
-Existing NYC
-New York, Ontario & Western
-Rutland
-Virginian
-Chicago, Attica & Southern
3. Pennsylvania
-Existing PRR
-Long Island RR
-Norfolk & Western
-Detroit, Toledo & Ironton
-East Broad Top (wholly-owned subsidiary)
4. Baltimore & Ohio
-Existing B&O
-Lehigh & New England
-Central Railroad of New Jersey
-Reading
-Buffalo & Susquehanna
-Buffalo, Rochester & Pittsburgh
-Chicago & Alton
5. Chesapeake & Ohio
-Existing C&O
-Lehigh & Hudson River
-Detroit & Toledo Shore Line
-Hocking Valley
-Pere Marquette
-Wabash
-Lehigh Valley
-Ann Arbor
6. Erie Lackawanna
-Erie
-Delaware, Lackawanna & Western
-New York, Chicago & St. Louis (Nickel Plate Road)
-Bessemer & Lake Erie
-Chicago & Illinois Midland
-Wheeling & Lake Erie
-Pittsburgh & West Virginia
-Western Maryland
-Akron, Canton & Youngstown
-Toledo, Peoria & Western
7. Louisville & Nashville/Atlantic Coast Line (I don't have a name for this system that I like)
-ACL
-L&N
-Winston-Salem Southbound
-Nashville, Chattanooga & St. Louis
-Clinchfield
-Atlanta, Birmingham & Coast
-Gulf, Mobile & Northern
-Chicago & Eastern Illinois (SP to have trackage rights into Chicago)
8. Southern
-Existing SR
-Seaboard Air Line (I'm not crazy about this, but i can't fit SAL with anyone else)
-Monon
-Tennessee Central
-Florida East Coast
-East Tennessee & Western North Carolina (wholly-owned subsidiary)
9. Illinois Central
-Existing IC
-Central of Georgia
-Minneapolis & St. Louis
-Atlanta & St. Andrews Bay
-St. Louis-San Francisco (Santa Fe to have trackage rights into St. Louis)
10, Chicago & North Western
-Existing C&NW
-Chicago, Milwaukee, St. Paul & Pacific
-Litchfield & Madison
-Mobile & Ohio
-Columbus & Greenville
-Lake Superior & Ishpeming
-Escanaba & Lake Superior
-Duluth, Missabe & Iron Range
-Trackage rights on SP&S into Portland
11. Great Northern
-Existing GN
-Butte, Anaconda & Pacific
-Half-ownership of Spokane, Portland & Seattle
-C&NW must sell, and GN must buy, either the C&NW or CMStP&P line from the Twin Cities to Chicago
12. Burlington Northern
-Northern Pacific
-Chicago, Burlington & Quincy
-The other 50 percent ownership of SP&S
-Fort Worth & Denver
-Green Bay & Western
-Trinity & Brazos Valley
-Oklahoma City-Ada-Atoka
13. Union Pacific
-Existing UP
-Chicago Great Western
-Missouri-Kansas-Texas
-Minneapolis, Northfield & Southern
14. Southern Pacific
-Existing SP
-Kansas City Southern
-St. Louis Southwestern
15. Santa Fe
-Existing ATSF
-Kansas City, Mexico & Orient
-Missouri & North Arkansas
-Midland Valley
16. Rock Island Western
-Chicago, Rock Island & Pacific
-Missouri Pacific
-Texas & Pacific
-Kansas, Oklahoma & Gulf
-Denver & Rio Grande Western
-Denver & Salt Lake
-Western Pacific
-Fort Smith & Western
-Alabama, Tennessee & Northern
-Louisiana & Arkansas
-Rio Grande Southern (combined with D&RGW narrow-gauge lines as a wholly-owned subsidiary)
-RIW must sell, and SP must buy, the former Rock Island Kansas City - Tucumcari, N.M. line
17, Canadian National
-Existing CN
-Grand Trunk
-Grand Trunk Western
-Central Vermont
-Duluth, Winnipeg & Pacific
18. Canadian Pacific
-Existing CP
-Soo Line
-Duluth, South Shore & Atlantic
-Mineral Range
-Spokane International
-Terminal roads to be created/enhanced as needed for cities served by multiple companies (to create all-access and allow for consolidation of passenger and freight terminals)
-Interurbans and streetcar/trolley systems to be purchased by states or municipalities as appropriate
-Other shortlines to have the right to petition for inclusion with connecting larger systems if desired
Subsequent developments:
-When the Roosevelt administration comes into office, the mergers are combined with a massive rebuild/modernization of the entire U.S. railroad system as a New Deal measure. As a result, many cities see improvements such as grade-separation projects and attractive new Art Deco-style passenger stations. (This later sharply curtails the freeway system, as neither the federal government nor most state governments are enthusiastic about shelling out another big outlay of cash after having just paid for a big railroad modernization program. The freeway system consists mostly of toll highways, run by individual states ((Pennsylvania Turnpike, New York State Thruway, New Jersey Turnpike, etc.)) with usually only one main route per state.)
-The government pledges under New Deal legislation to create a permanent fund for capital improvements and maintenance for the railroads. Railroads also receive some measure of protective legislation against intermodal competition (trucks, air, etc.).
-In return for this, the railroads must provide freight service under common-carrier rules (i.e., available to all comers) as well as passenger service to all communities greater than 10,000 population. However, this service can be structured according to the railroads' best practices (no requests to the ICC necessary to cancel/change a particular train).
-If a line is to be abandoned, ownership reverts to the federal government for a five-year period, during which time the federal government has the right to attempt to find an alternate operator for the line before final abandonment.
-General deregulation in terms of rate-making is coupled with legislation that protects labor but also gives the railroads the ability to move workers from one craft to another as needed.
1. New England Railway:
-Boston & Maine
-New York, New Haven & Hartford
-Maine Central
-Bangor & Aroostook
-Delaware & Hudson
-All 2-foot-gauge lines in Maine combined as a single wholly-owned subsidiary
2, New York Central
-Existing NYC
-New York, Ontario & Western
-Rutland
-Virginian
-Chicago, Attica & Southern
3. Pennsylvania
-Existing PRR
-Long Island RR
-Norfolk & Western
-Detroit, Toledo & Ironton
-East Broad Top (wholly-owned subsidiary)
4. Baltimore & Ohio
-Existing B&O
-Lehigh & New England
-Central Railroad of New Jersey
-Reading
-Buffalo & Susquehanna
-Buffalo, Rochester & Pittsburgh
-Chicago & Alton
5. Chesapeake & Ohio
-Existing C&O
-Lehigh & Hudson River
-Detroit & Toledo Shore Line
-Hocking Valley
-Pere Marquette
-Wabash
-Lehigh Valley
-Ann Arbor
6. Erie Lackawanna
-Erie
-Delaware, Lackawanna & Western
-New York, Chicago & St. Louis (Nickel Plate Road)
-Bessemer & Lake Erie
-Chicago & Illinois Midland
-Wheeling & Lake Erie
-Pittsburgh & West Virginia
-Western Maryland
-Akron, Canton & Youngstown
-Toledo, Peoria & Western
7. Louisville & Nashville/Atlantic Coast Line (I don't have a name for this system that I like)
-ACL
-L&N
-Winston-Salem Southbound
-Nashville, Chattanooga & St. Louis
-Clinchfield
-Atlanta, Birmingham & Coast
-Gulf, Mobile & Northern
-Chicago & Eastern Illinois (SP to have trackage rights into Chicago)
8. Southern
-Existing SR
-Seaboard Air Line (I'm not crazy about this, but i can't fit SAL with anyone else)
-Monon
-Tennessee Central
-Florida East Coast
-East Tennessee & Western North Carolina (wholly-owned subsidiary)
9. Illinois Central
-Existing IC
-Central of Georgia
-Minneapolis & St. Louis
-Atlanta & St. Andrews Bay
-St. Louis-San Francisco (Santa Fe to have trackage rights into St. Louis)
10, Chicago & North Western
-Existing C&NW
-Chicago, Milwaukee, St. Paul & Pacific
-Litchfield & Madison
-Mobile & Ohio
-Columbus & Greenville
-Lake Superior & Ishpeming
-Escanaba & Lake Superior
-Duluth, Missabe & Iron Range
-Trackage rights on SP&S into Portland
11. Great Northern
-Existing GN
-Butte, Anaconda & Pacific
-Half-ownership of Spokane, Portland & Seattle
-C&NW must sell, and GN must buy, either the C&NW or CMStP&P line from the Twin Cities to Chicago
12. Burlington Northern
-Northern Pacific
-Chicago, Burlington & Quincy
-The other 50 percent ownership of SP&S
-Fort Worth & Denver
-Green Bay & Western
-Trinity & Brazos Valley
-Oklahoma City-Ada-Atoka
13. Union Pacific
-Existing UP
-Chicago Great Western
-Missouri-Kansas-Texas
-Minneapolis, Northfield & Southern
14. Southern Pacific
-Existing SP
-Kansas City Southern
-St. Louis Southwestern
15. Santa Fe
-Existing ATSF
-Kansas City, Mexico & Orient
-Missouri & North Arkansas
-Midland Valley
16. Rock Island Western
-Chicago, Rock Island & Pacific
-Missouri Pacific
-Texas & Pacific
-Kansas, Oklahoma & Gulf
-Denver & Rio Grande Western
-Denver & Salt Lake
-Western Pacific
-Fort Smith & Western
-Alabama, Tennessee & Northern
-Louisiana & Arkansas
-Rio Grande Southern (combined with D&RGW narrow-gauge lines as a wholly-owned subsidiary)
-RIW must sell, and SP must buy, the former Rock Island Kansas City - Tucumcari, N.M. line
17, Canadian National
-Existing CN
-Grand Trunk
-Grand Trunk Western
-Central Vermont
-Duluth, Winnipeg & Pacific
18. Canadian Pacific
-Existing CP
-Soo Line
-Duluth, South Shore & Atlantic
-Mineral Range
-Spokane International
-Terminal roads to be created/enhanced as needed for cities served by multiple companies (to create all-access and allow for consolidation of passenger and freight terminals)
-Interurbans and streetcar/trolley systems to be purchased by states or municipalities as appropriate
-Other shortlines to have the right to petition for inclusion with connecting larger systems if desired
Subsequent developments:
-When the Roosevelt administration comes into office, the mergers are combined with a massive rebuild/modernization of the entire U.S. railroad system as a New Deal measure. As a result, many cities see improvements such as grade-separation projects and attractive new Art Deco-style passenger stations. (This later sharply curtails the freeway system, as neither the federal government nor most state governments are enthusiastic about shelling out another big outlay of cash after having just paid for a big railroad modernization program. The freeway system consists mostly of toll highways, run by individual states ((Pennsylvania Turnpike, New York State Thruway, New Jersey Turnpike, etc.)) with usually only one main route per state.)
-The government pledges under New Deal legislation to create a permanent fund for capital improvements and maintenance for the railroads. Railroads also receive some measure of protective legislation against intermodal competition (trucks, air, etc.).
-In return for this, the railroads must provide freight service under common-carrier rules (i.e., available to all comers) as well as passenger service to all communities greater than 10,000 population. However, this service can be structured according to the railroads' best practices (no requests to the ICC necessary to cancel/change a particular train).
-If a line is to be abandoned, ownership reverts to the federal government for a five-year period, during which time the federal government has the right to attempt to find an alternate operator for the line before final abandonment.
-General deregulation in terms of rate-making is coupled with legislation that protects labor but also gives the railroads the ability to move workers from one craft to another as needed.
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