Re: [CBQ] Photo caption help request: FW&D E-5 set

["William Barber" <clipperw@gmail.com>]

Dave, 

I thought about the units possibly being brand new and fresh from the EMC/EMD 
plant at McCook, IL. However, before 1970 and the adoption of the new Illinois 
constitution, the previous constitution included a capital equipment tax. In my 
EMD experience in the late 1960s, no railroad took delivery of new equipment in 
Illinois if they could possibly avoid it. Q aways took delivery of new 
locomotives in Lincoln, NE. Since the old Illinois constitution dated back to 
1870, I suspect that the capital equipment tax was in effect in 1940/1941. To 
avoid the tax, I would have thought that the new E5s would have been shipped 
dead to a point west of Illinois for delivery. That said, they could have 
easily been run eastbound to Chicago to make their first trip to Denver as seen 
in the photo.

Bill Barber
Gravois Mills, MO

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