Incorporated in 1899 under the laws of the state of Nebraska, the company purposed to take over the property of the Sioux City, O'Neill, and Western Railway Company, which defaulted that year. The Willmar and Sioux Falls Railway Company operated the line until it was conveyed to the GN in 1907, whence it was sold to the Chicago, Burlington and Quincy Railroad Company by GN board agreement.
From the description of Corporate records, undated, 1899-1909, 1912, 1961. (Unknown). WorldCat record id: 313865416