This 40' double sheathed wood box car with single doors and vertical brake wheel is painted brown with large white "Spokane, Portland & Seattle" letters and runs on brown Andrews trucks. In August 1918, the United States Railroad Administration [USRA] allocated 300 new 40-ft, double sheathed, wood box cars to the SP&S. The parent lines G.N. & N.P. conceded and on February 18, 1920, the SP&S entered into an equipment trust with USRA and received the 300 "modern" steel underframe box cars. These were assigned to the 10000-10299 series. Twenty-six years would pass and World War II would be fought before the SP&S would acquire any more new boxcars. By 1963, many of the cars were near the end of their revenue service and would be seen in M of W service into the late 1970s.