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This collection contains a report on Investigation of Books and Records of the Delaware and Hudson Canal Company from 1870 to 1899, inclusive showing value to it of the leases of the Albany & Susquehanna and Rensselaer & Saratoga Railroads. This collection also contains a 510-page typescript report, including a 22-page subject index and numerous manuscript corrections and emendations. E.C.M. Rand was a New York City attorney and authority on the railroad business.