The Valley and Siletz Railroad (VS) is a 40.6-mile (65.3 km) defunct railroad located in Polk and Benton counties in the U.S. state of Oregon. The railroad began construction in 1912. It was 12 miles (19 km) long by 1915 34 miles (55 km) long by 1917 and was extended to 40.6 miles (65.3 km) and completed later that year.
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