| Sabine Tram Co., Hemphill, TX |
X453 |
| Saginaw & Manistee Lumber Co. No. 1, Williams, AZ |
1481 |
| Saginaw & Manistee Lumber Co. No. 327, Williams, AZ |
327 |
| Saginaw & Manistee Lumber Co., Williams, AZ |
X199 |
| Saginaw Timber Co. No. 3, Aberdeen, WA |
1379 |
| Saginaw Timber Co. No. 3, Saginaw, WA |
381 |
| Saginaw Timber Co. No. 5, Aberdeen, WA |
1163 |
| Saginaw Timber Co., Aberdeen, WA |
1545 |
| Sahtlam Lumber Co. No. 1, Sahtlam, BC |
1057 |
| Saint John & Ophir RailroadNo. 1, Ophir, UT |
1159 |
| Saint John & Ophir RailroadNo. 2, Ophir, UT |
1189 |
| Saint Paul & Tacoma Lumber Co. No. 8, Nooksack, WA |
1591 |
| Saint Regis Paper Co. No. 5, Mineral, WA |
1602 |
| Saint Regis Paper Co., Mineral, WA |
1555 |
| Salco Mines, Salco, PA |
1271 |
| Saldern Logging Co. No. 2, Grays River, WA |
190 |
| Salmon Creek Lumber Co. No. 101, Kellettville, PA |
101 |
| Salmon Creek Lumber Co. No. 5 (2nd), Kellettville, PA |
740 |
| Salmon Creek Lumber Co. No. 5, Kellettville, PA |
305 |
| Salmon River Logging Co. No. 1, Kelsey Bay, BC |
1079 |
| Salmon River Logging Co. No. 2, Kelsey Bay, BC |
1485 |
| Salmon River Logging Co. No. 6, Kelsey Bay, BC |
1622 |
| Samish Bay Logging Co. No. 1, Blanchard, WA |
1187 |
| Samish Bay Logging Co. No. 2, Blanchard, WA |
1593 |
| San Joaquin & Eastern Railroad No. 105, Auberry, CA |
1441 |
| San Joaquin & Eastern Railroad No. 106, Auberry, CA |
1445 |
| San Joaquin & Eastern Railroad No. 107, Auberry, CA |
1583 |
| San Joaquin & Eastern Railroad No. 108, Auberry, CA |
1537 |
| San Joaquin & Eastern Railroad No. 109, Auberry, CA |
1627 |
| San Joaquin & Eastern Railroad No. 110, Auberry, CA |
1636 |
| Sanborn Brothers, Moss Point, MS |
X348 |
| Sanford & Treadway, Linville, NC |
X512 |
| Sanoody Valley Railway, Electric Mills, MS |
1037 |
| Sara Logging Co., Ridgefield, WA |
X342 |
| Saulsbury Lumber Co., Peabody, TN |
1285 |
| Schafer Brothers Logging Co. No. 3, Satsop, WA |
1585 |
| Schimmelfeng, H., Instanter, PA |
X252 |
| Schwiebenz, Allie, Confluence, PA |
X60 |
| Scott Lumber Company No. 10, Bennettsville, SC |
475 |
| Scott, O. H., Chambers, MS |
X442 |
| Scottish Palmer Logging Co. Ltd. No. 2, Cowichan Lake, BC |
1667 |
| Scutt-Lambert Lumber Co. No. 770, Boonford, NC |
475 |
| Seaside Door & Lumber Co., Seaside, OR |
X431 |
| Seaside Lumber & Manufacturing Co., Seaside, OR |
X431 |
| Seattle Car & Foundry Co. (D), Renton, WA |
894 |
| Seattle Car & Foundry Co., Renton, WA |
708 |
| Seattle Car & Foundry Co., Renton, WA |
249 |
| Seattle Car Manufacturing Co. No. 101, Renton, WA |
1067 |
| Seattle Logging Co. No. 2, Port Crescent, WA |
242 |
| Seattle Southeastern Railway No. 3, Selleck, WA |
437 |
