The Poor’s Manual of the Railroads was first published in 1868. It is principally a financial report on the various railroads in the United States both steam and traction. Of special interest to the railfan are the equipment counts and dates when the lines were built and when they were involved in mergers and acquisitions. Two sources for digital copies of the complete manuals are found as follows:
Note-1 In the early years of the electric streetcars small lines in Columbus became part of the major company. The Columbus Central Railway was the Columbus-Westerville line. The Crosstown Street Railway was the West Broad Street line, A.K.A. Glenwood & Green Lawn Railroad The Central Market Street Railway was the interurban loop in central city Columbus. and the four lines from the Columbus City Limits to the interurban loop.
Note-2 Many of the small town streetcar lines were absorbed into the Interurban lines as they were developed.