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

["HOL WAGNER" <holpennywagner@msn.com>]

And it is my understanding that that was exactly what was done, with both FW&D 9980AB and C&S 9950AB.

Hol

Sent from my T-Mobile 4G LTE Device

-------- Original message --------

From: William Barber <clipperw@gmail.com>

Date: 6/6/23 10:59 AM (GMT-07:00)

To: CBQ@groups.io

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

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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