These ties have been planed top and bottom, but are still cylindrical side to side. At least the bark has been removed.
This was seen in Alaska, on the n.g. railroad that ran north(ish) from what is now Fairbanks to Chatanika. 40 miles to go 20 miles as the crow flies. Those ties were simply laid on the permafrost ground, which usually flooded (or thawed) in the spring. The bark was left on the sides, which "helped" the ties remain moist. It was a race to see if the ties would rot out before the whole grade sank into the ground. But at least they lined up the ends of the ties. Better work ethic back then, maybe.