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SMC
Santa Fe
Savanna Line
Saskatchewan Valley Route
Sanford
Sacandaga Route
SLSF
St Louis Gateway Route
Soo Line
Susquehanna
Seashore Lines
SPCX
S J Murphy Lumber
Sabine & Neches Valley
Sabine River & Navigation
Sabine River & Northern
Sacandega Route
Sacramento Northern RR
Sacramento Southern
Sacramento Valley RR
Sacramento Valley & Eastern Rwy
Sacramento Valley Lines
Saginaw & Ouachita River
Saginaw Valley
Salem, Falls City & Western Rwy
Salem, Winona & Southern RR
Salina Northern RR
Salina St & Interurban
Saline Bayou
Saline Valley
Salisbury & Albert Rwy
Salsich & WIlson Lumber
Salt Lake & Los Angeles Rwy
Salt Lake & Mercur
Salt Lake & Ogden Rwy
Salt Lake & Utah RR
Salt Lake City Southern
Salt Lake Route
Salt Lake, Garfield & Western Rwy
Salvador Rwy
San Antonio & Aransas Pass Rwy
San Antonio Southern Rwy
San Antonio, Uvalde & Gulf RR
San Benito & Rio Grande Valley Rwy
San Diego & Arizona Rwy
San Diego & Arizona Eastern Rwy
San Diego & Cuyamaca Rwy
San Diego & South Eastern Rwy
San Diego County & Eastern
San Diego Southern Rwy
San Diego, Cuyamaca & Eastern Rwy
San Francisco & Napa Valley RR
San Francisco & North Pacific.
San Francisco & Northwestern
San Francisco & Portland Steamship Co.
San Francisco & San Jose RR
San Francisco Belt
San Francisco, Napa & Calistoga Rwy
San Francisco, Oakland & San Jose Consolidated Railway
San Francisco-Oakland Terminal Railways
San Francisco-Sacramento RR
San Joaquin & Eastern RR
San Joaquin Valley
San Juan Pacific Rwy
San Juan Southern Rwy
San Luis Central RR
San Luis Southern Rwy
San Luis Valley Southern Rwy
San Manuel Arizona RR
San Pedro, Los Angeles & Salt Lake RR
San Rafael & Atlixco Rwy
Sand Springs Rwy
Sandersville RR
Sandy River & Rangeley Lakes RR
Sandy Valley & Elkhorn Rwy
Sanford & Eastern RR
Sanford Traction Co
Santa Cruz Big Trees & Pacific
Santa Fe Lines
Santa Fe Southern
Santa Fe, Prescott & Phoenix Rwy
Santa Fe, Raton & Des Moines RR
Santa Fe, Raton & Des Moines
Santa Fe, Raton & Eastern
Santa Fe, Raton & Eastern RR
Santa Fe-Texas Lines
Santa Fe-Texas Lines
Santa Maria
Santa Maria Valley RR
Sapulpa & Oil Field RR
Sapulpa Union Rwy
Saratoga & Encampment Rwy
Saratoga & Encampment Valley RR
Saratoga & Schuylerville
Sardis & Delta RR
Sault St Marie (pre Soo)
Savannah & Atlanta Rwy
Savannah & Southern Rwy
Savannah & Statesboro Rwy
Savannah State Dock
Sawyer-Goodman Lumber
SBTP
SC
Scenic Rail Dining
Schenectady RR
Schenectady
Schoharie Valley RR
Scioto & Hocking RR
Scott & Howe Lumber
Scoular
SDI
Seaboard RR
Seaboard Air Line RR
Seaboard Coast Line
Seaboard Transportation
Seagraves Whiteface & Lubbock
Seattle & North Coast
Seattle, Port Angeles & Western RR
Sebasticook & Moosehead
Seminole Gulf Rwy
SEMTA
Sequatchie Valley
Sever Anderson Logging
Sewell Valley RR
SF & L
Shamrock
Sharpsville RR
Sharpsville Quality Products
Shearwood Rwy
Sheffield & Tionesta Rwy
Shelby County Rwy
Shelby Northwestern Rwy
Shore Line All Rail Route New York & Boston
Short Line & Navigation
Shreveport, Alexandria & Southwestern Rwy System
Shreveport, Houston & Gulf RR
Sibley Quarry Rwy
Sibley, Lake Bisteneau & Southern
Sidney & Lowe
Siemens Exider
Sierra RR
Sierra Railway of California
Sievern & Knoxville RR
Signal Mountain RR
Silver Lake Rwy
Silver Peak
Silver Spring Transportation Co
Silverton Rwy
Silverton Northern RR
Silverton, Gladstone & Northerly RR
Sioux City Terminal Rwy
Sisseton Milbank
SIXX
Skagit Rwy
Skaneateles RR
Skaneateles Short Line RR
Sligo & Eastern RR
SLQ
Smethport
Smith Barney
Smithonia & Dunlap
Smoky Mountain RR
SMS Rail Services
Solutia
Somerset (Cal) Rwy
Somerset (NY)
Sonora Rwy
Sonora-Baja California Rwy
Soo Line RR
South Bend Sand & Gravel
South Branch
South Brooklyn Rwy
South Buffalo Rwy
South Carolina & Florida
South Carolina Canal & Railroad
South Carolina Electric
South Carolina Public
South Carolina Rail Road
South Central Arkansas
South Central Florida
South Central Florida Express
South Central Tenessee
South Dakota Central Rwy
South Georgia Rwy
South Kansas & Oklahoma
South Manchester RR
South Omaha Terminal Rwy
South Oregon
South Plains Lamesa
South Rail
South Range
South Shore Line
Southern Rwy
Southern Alabama
Southern Central of Georgia
Southern Illinois Railcar
Southern Illinois Railway & Power Co.
Southern Indiana Rwy
Southern Industrial
Southern Iowa Rwy
Southern Kansas Railway of Texas
Southern Lumber
Southern Michigan
Southern New Jersey
Southern New York Rwy
Southern New York Power & Railway Corp
Southern Pacific RR
Southern Pacific Lines RR
Southern Pacific of Mexico
Southern Pacific Transportation
Southern Pine Systerm
Southern Railroad of New Jersey
Southern Railway & Navigation
Southern Railway in Mississippi
Southern Railway of British Columbia
Southern Railway System
Southern San Luis Valley RR
Southern Traction Company
Southern Utah
Southwest Pennsylvania
Southwest Railway Equipment
Southwestern
Southwestern Traction Company
Spang-Chalfant
Sparks Western
Spaulding-Miami Lumber Co
Speed Portland Cement
Spencerville & Elgin
SPENO
Sperry Rail Service
Spider Lake Lumber
Spokane & British Columbia
Spokane & Eastern Railway & Power Co
Spokane & Inland Empire RR
Spokane Electric Terminal Rwy
Spokane International RR
Spokane, Coeur d' Alene & Palouse Rwy
Spokane, Frontier & Northern
Spokane, Portland & Seattle Rwy
Springfield & Southwestern RR
Springfield Suburban
Springfield Terminal Rwy
Springfield Terminal (VT) Rwy
Squaw Creek Coal
St Clair Terminal
St Croix & Duluth
St Francois County RR
St Francois County RR
St John & Quebec Rwy
St Johns River Terminal
St Johnsbury & Lake Champlain RR
St Johnsbury & Lamoille County RR
St Joseph & Grand Island Rwy
St Joseph Belt Rwy
St Joseph Terminal RR
St Joseph Valley
St Lawrence
St Lawrence & Adirondack Rwy
St Lawrence & Atlantic
St Lawrence & Hudson
St Lawrence River Steamboat Co.
St Louis - San Francisco Rwy
St Louis & Alton Rwy
St Louis & Hannibal RR
St Louis & O'Fallon Rwy
St Louis & Ohio River RR
St Louis & San Francisco Rwy
St Louis & Southwestern RR of Texas
St Louis & Tennessee River Packet Co
St Louis & Troy RR
St Louis Car
St Louis Chain of Rocks
St Louis Electric Terminal Rwy
St Louis Merchants Bridge Terminal Rwy
St Louis Southwestern Rwy
St Louis Transfer Rwy
St Louis, Brownsville & Mexico Rwy
St Louis, El Reno & Western Rwy
St Louis, Iron Mountain & Southern Rwy
St Louis, Kansas City, Colorado RR
St Louis, Kennett & Southeastern (Southwestern) RR
St Louis, Rocky Mountain & Pacific Rwy
St Louis, San Francisco & Texas Rwy
St Louis, San Francisco & Texas
St Louis, South Western Railway of Texas
St Louis, Troy & Eastern RR
St Louis, Watkins & Gulf Rwy
St Louis-East St Louis National Stock Yards RR
St Maries River
St Martins Rwy
St Marys RR
St Mary's & Kingsland
St Paul & Des Moines
St Paul & Duluth Rwy
St Paul & Kansas City Short Line RR
St Paul Bridge & Terminal Rwy
St Paul Union Depot
St Tammany & New Orleans
Standard & Hernando RR
Standard Elevator
Standard Slag Company
Standard Steel
Stanley, Merrill & Phillips Rwy
Stanley, Merrill & Phillps Western
State Belt RR
State of Maine Express Line
State University RR
Staten Island Rapid Transit Rwy
Statenville Rwy
States Line
Statesboro Northern Rwy
Steam Town
Steel Company of Canada
Steelton & Highspire RR
Stephenville North & South Texas Rwy
Sterling Mountain Rwy
Sterling Wire & Steel
Stewartstown RR
Stillwater Central
Stockton Terminal & Eastern RR
Stone Harbor
Stonington RR
Stony Creek RR
Strausburg RR
Strengal Scrap
Strouds Creek and Muddlety RR
Struthers Steel & Iron
Suffolk Traction
Sugar Land Rwy
Sugar Pine Rwy
Sugarland RR
Sumpter Valley Rwy
Sumter & Choctaw Rwy
Sunbury & Erie RR
Sunbury & Susquehanna
Sunbury Electric
Suncook Valley RR
Sunset Rwy
Sunset Route
Super Steel
Superior & Southeastern
Superior & Western Ontario Rwy
Sureste Rwy
Surry, Sussex & Southampton Rwy
Susquehanna & Buffalo
Susquehanna & New York RR
Susquehanna River & Western RR
Susquehanna, Bloomsburg & Berwich
Sussex of New Jersey
Switch-Back RR
SWLM
SWMX
Sydney & Louisburg Rwy
Sylvania Rwy
Sylvania & Girard
Sylvania Central Rwy
Syracuse & Auburn Road
Syracuse & Binghamton RR
Syracuse & Newburg RR