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Page "Hamlet, North Carolina" ¶ 14
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Seaboard and Air
The leading case, Seaboard Air Line Railway v. United States, held that the transferee could sue for a refund of taxes paid by the transferor, and it has been consistently followed.
The primary one is a CSX line formerly owned by the Seaboard Air Line Railroad that served Amtrak's Sunset Limited until it was truncated to New Orleans in 2005 by Hurricane Katrina.
The Portsmouth and Roanoke Railroad, a predecessor of the Seaboard Air Line Railroad, extended to the rapids of the Roanoke River on its fall line near Weldon, North Carolina.
Prior to the turn of the 20th century, the Seaboard Air Line Railroad moved to Hamlet, helping the town become a crossroads for rail spurs extending from Florida to New York and all points east and west.
In 1900, the SAL Railroad constructed the Hamlet Historical Depot Seaboard Air Line Passenger Depot, a Victorian architecture train station which is one of the most photographed train stations in the eastern United States.
Hamlet is also home to the National Railroad Museum and Hall of Fame, a striking collection of artifacts from the Seaboard Air Line Railroad spanning decades of time.
The Alabama Midland was absorbed by the Atlantic Coast Line which merged in the 1980s with Seaboard Air Line to form the Seaboard Coast Line.
By the early 20th century, Lake City had become an important railroad junction, served by the Seaboard Air Line, Atlantic Coast Line, Georgia Southern Line, and the Florida Railroad Line.
The city is served by Amtrak from the Sebring Train Station, a depot built in 1924 by the Seaboard Air Line and listed on the National Register of Historic Places.
Plant City Union Depot served both the Atlantic Coast Line Railroad and Seaboard Air Line Railroad even after the merger into the Seaboard Coast Line Railroad until passenger service ceased operations in 1971, and has been on the National Register of Historic Places since 1975.
That year, Davis helped build the Seaboard Air Line Railroad connecting Turkey Creek and Bradenton.
Dunnellon has had three railroad lines in the past ; Two owned by the Atlantic Coast Line Railroad and one owned by the Seaboard Air Line Railroad.
The Indiantown Seaboard Air Line Railroad | Seaboard Air Line Railway depot, now demolished
In 1924, Indiantown was transformed when S. Davies Warfield built an extension of the Seaboard Air Line Railway from Coleman, Florida to West Palm Beach, passing directly through -- and stopping in -- Indiantown.
On July 31, 1949, the L & N inaugurated the Gulf Wind streamliner through Crestview between New Orleans and Jacksonville, in conjunction with the Seaboard Air Line Railroad, replacing the heavyweight New Orleans-Florida Limited.
* Apopka Seaboard Air Line Railway Depot
A 1940s view of the Boynton Beach Seaboard Air Line Railroad depot, whose demolition was authorized by the city in 2006
In 1926, the Seaboard Air Line Railway entered what was then simply Boynton, spurring land development a mile inland near the Seaboard station, including the town's first planned subdivision, Lake Boynton Estates.
Tucker grew as a railroad stop along the Seaboard Air Line Railroad, which delivered freight to Cofer Brothers Building Supply and later to a DuPont paint factory, now closed.

Seaboard and Line
In the past the Georgia, Florida and Alabama Railroad passed through Sopchoppy on its route between Tallahassee and Carrabelle until its abandonment in 1948, while the Tallahassee Railroad, the first railroad in Florida, was abandoned by the Seaboard Coast Line in 1983.
The county was formerly served by the Louisville and Nashville Railroad, the Seaboard Coast Line Railroad, and the Gulf, Mobile and Ohio Railroad.
Dothan was also a stop for two Seaboard Coast Line local passenger trains from Waycross, Georgia to Montgomery, Alabama until 1971.
The railroad was built in 1893 along with the Seaboard Coast Line Railroad Depot.
CSX bought Seaboard Coast Line after the Ashford Depot fell into disuse.
Immokalee used to be served by the Seaboard Coast Line Railroad ( formerly Atlantic Coast Line ) which ran a branchline from Palmdale through Immokalee to Everglades City.

Seaboard and merged
The originator of the Seaboard System was the former Seaboard Air Line Railroad, which previously merged Atlantic Coast Line Railroad, and later Louisville and Nashville Railroad, as well as several smaller subsidiaries.
In 1925, the Seaboard Air Line Railroad bought the assests and property of the Charlotte Harbor and Northern Railway, but it took the ICC three years to approve it, and the SAL finally merged the CH & N Ry in 1928.
On November 1, 1980, Chessie System merged with Seaboard Coast Line Industries to form CSX Corporation.
On December 29, 1982, the Seaboard Coast Line and Louisville & Nashville ( under the Family Lines entity ) were merged to form the Seaboard System Railroad, Inc.
Eventually the railroad was merged with its affiliate lines to create the Seaboard System in 1983.
In 1983 CSX combined the Family Lines System units as the Seaboard System Railroad and later became CSX Transportation when the former Chessie units merged with the Seaboard in December 1986.
SCL became part of CSX Corporation ( CSX ) in 1980, and was successively merged into Seaboard System Railroad ( SBD ) and then CSX Transportation, which also included RF & P by 1991.
The Seaboard Air Line Railroad, which styled itself " The Route of Courteous Service ," was an American railroad whose corporate existence extended from April 14, 1900 until July 1, 1967, when it merged with the Atlantic Coast Line Railroad, its longtime rival, to form the Seaboard Coast Line Railroad.
The Atlantic Coast Line Railroad was an American railroad from 1900 until 1967, when it merged with the Seaboard Air Line Railroad, its long-time rival, to form the Seaboard Coast Line Railroad.
The L & N, itself controlled by the Atlantic Coast Line Railroad in a takeover similar to that of the NC & StL, was merged in to the Seaboard System Railroad, and finally into the CSX freight rail conglomerate.
Yet more consolidation was ahead, and in 1986, the Seaboard System merged into the C & O / B & O combined system known as the " Chessie System.
CSX Corporation () was formed in 1980 by the merger of Chessie System and Seaboard Coast Line Industries and eventually merged the various railroads owned by those predecessors into a single line that became known as CSX Transportation.
On November 1, 1980 Seaboard Coast Line Industries merged with Chessie System, Inc. to form CSX Corporation, and in 1983 the Family Lines units were combined as the Seaboard System Railroad.
The B & O itself was then merged into C & O on August 31, 1987, before the C & O merged with the Seaboard System Railroad to legally form CSX Transportation on September 2, 1987.

Seaboard and with
Holding the final corporation entitled to sue on the claim, the Court cited the Seaboard, Novo Trading, and Roomberg cases for the proposition that `` transfers by operation of law or in conjunction with changes of corporate structure are not assignments prohibited by the statute ''.
As stated in Seaboard and numerous other cases, the two primary reasons for the enactment of section 203 of the United States Code were to prevent the Government from having to deal with more than one claimant and to prevent the assignment of meretricious claims on a contingent-fee basis.
The early 1970s saw a Gothic Romance comic book mini-trend with such titles as DC Comics ' The Dark Mansion Of Forbidden Love and The Sinister House of Secret Love, Charlton Comics ' Haunted Love, Curtis Magazines ' Gothic Tales of Love, and Atlas / Seaboard Comics ' one-shot magazine Gothic Romances.
Most notably they are associated with the positions of police officer, firefighter, Roman Catholic Church leaders and politicians in the larger Eastern Seaboard metropolitan areas.
Bermudian merchant families established branches in ports on the American Atlantic Seaboard, and used their social networks, merchant fleet and their control of the salt trade ( with resulted from de facto Bermudian control of the Turks Islands ) to achieve a leading position in the merchant trade through those ports.
This launched Bermuda into a new prominence with the London Government, as its location, near the halfway point from Nova Scotia to the Caribbean, and off the US Atlantic Seaboard, allowed the Royal Navy to operate fully in the area, protecting British trade routes, and potentially commanding the American Atlantic coast in the event of war.
The northwestern section of this long tract later became Howard County, with the border between the two running very close to the Atlantic Seaboard fall line.
Building a bridge allowed two railroad companies, the Atlantic Coast Line and The Seaboard Rail line, to connect Wilmington with Charlotte and the interior counties of South Carolina.
A six-axle diesel locomotive preserved on static display at the depot is the former Seaboard Air Line 1114, an EMD SDP35 ; one of only 35 ever built, it has been repainted into her original SAL scheme and numbered with her original number on " The Seaboard ", 1114.
Indian Trail was incorporated as a town in 1907, with established city limits based upon a one-half mile radius from the intersection of Indian Trail Road and the Seaboard Railroad.
The rail line was built to compete with another North / South rail line operated nearby by Seaboard Air Line ( also called the Florida Central & Peninsular, Seaboard Coast Line, and presently CSX ) which ran a different course through Denmark, Fairfax, Estill, Garnett ( parallel to US321 ) and then into Georgia.
The more moderate think that when our Seaboard is laid waste and we are made to agree to a line which shall exclude us from the lakes ; to give up a part of our claim on Louisiana and the privilege of fishing on the banks, etc peace may be made with us.
In 1905, the Seaboard Air Line Railroad built a route through the town, along with a sizable maintenance shop.

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