railroad track

The rails, ties, and ballast upon which the trains run. 44 Am J1st RR § 227. A way for the transportation of freight or passengers. A track used or intended for the purpose of transporting or moving produce, freight, or passengers in connection with the business of the owner or operator. 35 Am J1st M & S § 428. For tax purposes, railroad right of way in use as such. 51 Am J1st Tax § 889. The meaning of the word "track" as applied to a railroad, depends on circumstances and context, but the word as ordinarily understood is not synonymous with railroad, the latter word having a more extended significance. However, the word track as sometimes used, is synonymous with and means roadway or right of way. In any case, a railroad track is inseparable from the right of way and is an incident to it; the right of way is the principal thing although it is of no practical use without a superstructure and rails, since the track is necessary to the use and enjoyment of the right of way. 44 Am J1st RR § 227.