ACME TAP RAILROAD . The Acme Tap Railroad, only 1.51 miles long, was one of the shortest common-carrier railroads in Texas. It began and ended in Acme, Hardeman County, where for several years there were two plaster plants, one operated by the Acme Cement Plaster Company, the other by the Salina Cement Plaster Company. One plant had a private side track, but the other could be reached only by crossing land belonging to the rival plant, which refused to grant an easement to the Fort Worth and Denver City for an industrial spur. Thus the Salina Company, on January 7, 1899, took out a charter for the Acme Tap Railroad Company as a common carrier to be built under contract by the FW&DC. Except for the period between April 1903 and January 1914, when it was leased by the Acme, Red River and Northern and its successor, the Quanah, Acme and Pacific, the Acme Tap was operated under lease by the FW&DC from the date of completion until the company was abandoned. The Acme Tap was never recognized by the Railroad Commission as a separate carrier. In 1931 the operation of the Salina Company plant ceased, and application was made to the Interstate Commerce Commission for authority to abandon the track, which was granted in January 1938.