On February 26, 1874, a group of businessmen incorporated the Monterey & Salinas Valley Rail Road, with Carlisle Abbott as president and David Jacks, chief financier, as treasurer. Construction of the railroad commenced with 140 workers, including Chinese workers, and was completed in September 1874. On October 23, 1874, the first train rolled on the first narrow gauge rail operated in California. By the end of 1874, 6,000 tons of grain had been transported to Monterey for shipping. After drought and crop failure in 1877-78, the M & SV fell into debt. In August 1879, the Southern Pacific Railroad purchased the railroad at a foreclosure sale.

1 ledger: 49 pages of entries; 43 x 36 cm.

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