Plans of wooden vessels selected as types : from one hundred and fifty of various kinds and descriptions, from a fishing smack to the largest clipper ships and vessels of war, both sail and steam, built by Wm. H. Webb, in the city of New York, from the year 1840 to the year 1869

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  "Federal Income Tax Audit, Disallowances, Etc." File 073, Part 2. From (>2"). OK. This is the kind of material that talks most about the relationship, legal and fiduciary, between the SPM and the U.S. government. At end in envelope, are also two stapled "publications" -- a main pub and a supplement. Title is: "Protest Against Certain Findings on Examination on Examination of Tax Returns of Southern Pacific Company and its Affiliated Companies for Years 1939 to 1943, Inclusive." This, plus supplement, are about 115 type pages. Addressed to the Treasury Dept. They quote lots of court cases to try and show they should not be liable for certain tax burdens

  Manuscripts

  These materials, consisting primarily of correspondence but also including maps, news clippings, photographs, and blueprints, are arranged and bound by topic according to the Southern Pacific's internal organizational schema. There are 160 individual bound items in these 23 boxes. Each grouping is in reverse chronological order as it was originally filed by SP de México administrators. Collection has material in English and Spanish.

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  [in manila envelope with Item 2 below] "Proposed Construction by Mexican Government of Railroad from Terminus of Inter-California Southern Railway to the Gulf. Possible Sale Inter-California to Mexican Government. Possible Abandonment I.C.S." File No. 080-2, Part 2. From (~1.25"). Mexican government apparently wanted to buy this line from the SP, but didn't have cash. SP proposed a trade of Mexican fuel oil, enough to meet the SPM's 700,000 barrel-per-year needs, for some period of years, in exchange. It appears that govt. finally decided to take line in exchange for paying 2% of gross receipts to the ICS (and thus to the SPM), after several other creative (and apparently unsuccessful) proposals. Apparently labor issues were a key factor in the relinquishing of this line, and considerable railroad labor discussion and detail is included herein. Other items include a letter from Walter Douglas to Obregón about the ICS, dated 5/13/39; a curt letter from Walter Douglas to A.D. McDonald in NY that notes that "Mr. Guy Shoup seems to be disturbed over the fact that the ICS has no right of way through the Andrade Lands, title to which seems still to be in litigation... I can see no reason for going to this expense at this time. So far as the Southern Pacific of Mexico is concerned, our tracks pass over hundreds of kilometers of lands to which we have no legal title, and I don't see any reason why in the case of the ICS any additional cost should be incurred by purchasing a right of way from which we will probably never be disturbed. We have written to Mr. Shoup to this effect...." Very rare to see this kind of candidness from the SP in any of published material on them! Most of their corporate records have very carefully excised or hidden this type of admission... and one reason the SPM's records are such a great hook into the parent SP corporation

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