One volume listing voucher numbers, payees, dates, amounts and purpose of expenditures on northeastern California's Boca and Loyalton Railroad.

The Boca & Loyalton was incorporated September 25, 1900. The B&L operated from Portola, California, eastward 5.7 miles to Beckwith, then south 40 miles to Boca on the Southern Pacific. A 1.6 mile branch known as the Grizzly Creek Spur extended north from the main line at a point 3.3 miles east of Portola. Another branch just east of Beckwith at Horton Junction went north to provide a connection with the Clover Valley Lumber Company. The B&L engine house and shops were at Loyalton. There was another engine house at Boca.

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