Rodger,
I remember that the difference between Inter and Intra State railroads hasbeen mentioned.
The ICC differentiated between them as to whether you were a common carrier (which most were), whether your railroad crossed state lines (which the Uintah did), or whether your equipment carried products which were shipped on common carriers across state lines.
This is why you can find valuations for the RGS, Great Western, Uintah, Midland Terminal (very sketchy), Utah Railway, EBT, Sumpter Valley, Nevada County Narrow Gauge, Virginia & Truckee, Saratoga & Encampment, and part of the DB&W (abandoned before valuation publication), but you can find NONE for West Side Lumber Company. WSL's Railroad was privately owned and it, as a railroad, was not a common carrier and didn't engage in Interstate Commerce.
Rick