Washington, D. C. September 30, 1941 Director of Retirement Claims General Counsel SUBJECT The Cleveland and Pittsburgh Rail Road Company The following is taken from 23 Valuation Reports 366 and various editions of Poor's and Moody's Manuals: The Company was incorporated by a special act of the Ohio Legislature, approved March 14, 1836, and by special act of the Pennsylvania Legislature, approved April 8 , 1850. It originally was authorized to construct a railroad from Cleveland, Ohio, in the direc­ tion of Pittsburgh, Pennsylvania, to some point on the Ohio-Pennsylvania State line. Amendments to the articles of incorporation, effected through filing certificates dated March 11, 1845; February 16, 1849; February 21, 1850; March 9, 1850; February 19, 1851; April 18, 1853 ana April 11, 1862, provided, among other things, for the extension of the railroad to Pittsburgh and for the construction of numerous branch lines It owns a line of standard gauge steam railroad extending from Rochester Pennsylvania, to Cleveland, Ohio, 121.60 miles; Yellow Creek to Bellaire Ohio, 43.43 miles; Bayard to Goshen, Ohio, 38.32 miles; branches 2.13 miles, a total of 205.57 miles. The railroad of the Company was operated by its own organi­ zation from March 18, 1851 to January 24, I860; jointly by its own organization and the Pittsburgh, Fort Wayne & Chicago Rail Road Company from January 25, I860 to February 25, 1862; jointly by its own organi­ zation and the Pittsburgh, Fort Wayne and Chicago Railway Company from February 26, 1862 to June 30, 1869; jointly by its own organization and The Pennsylvania Railroad Company from July 1, 1869 to March 31* 1371; jointly by its own organization and The Pennsylvania Company April 1, 1871 to November 30, 1871; by The Pennsylvania Company December 1, 1871 to December 31, 1917; and has been operated under lease by The Pennsyl­ vania Railroad Company from January 1, 1918 to date. The Pennsylvania Railroad Company is a carrier by railroad subject to Part I of the Interstate Commerce Act and. has, at least since August 28, 1935, been engaged as lessee in the operation in interstate commerce of the railroad of The Cleveland and Pittsburgh Rail Road Company, in view of which I am of the opinion that The Cleveland and Pittsburgh Rail Road Company was, on August 29, 1935, and has continued to be since that date, a carrier by railroad subject to Part I of the Interstate Commerce Act, and consequently an "employer" under the Railroad Unemployment Insurance Act and Railroad Retirement Act. Therefore, service to it is creditable under the latter Act from March 14, 1836, the date of its incorporation, to date. General Counsel.