N.Y. Railroad Law § 5: Incorporation

§ 5. Incorporation. A railroad corporation may be formed under this

chapter for the purpose of owning or operating a railroad for public

use, in accordance with the procedure for the formation of corporations

set forth in article four of the business corporation law, by delivering

to the department of state for filing a certificate of incorporation

entitled "Certificate of incorporation of ... (name of corporation)

pursuant to section five of the railroad law".