| I've been a rail fan longer than I've been an investor and have a fair knowledge of Railways, Canadian and U.S.
 My current favorites are CP Rail and BNSF.
 CP Rail because of their massive reorganization, moving their headquartes from Montreal, Quebec with the highest corporate tax rate
 in Canada to Calgary, Alberta with the lowest tax rate.
 BNSF because of the amalgmation, the two separately were very well run
 railways especially Santa Fe, now together they should be a power house.
 
 Any railfans care to comment
 John
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