The Great Southern Railways Company (often Great Southern Railways, or GSR) was an Irish company that from 1925 until 1945 owned and operated all railways that lay wholly within the Irish Free State (the present-day Republic of Ireland). The period was difficult with rising operating costs and static to failing income. The early part of the period was soon after infrastructure losses of the Irish Civil War. The Emergency or Second World War at the end of the period saw shortages of coal and raw materials with increased freight traffic and restricted passenger traffic. History Context Civil unrest in Ireland had led to the assumption of governmental control of all railways operating in Island of Ireland on 22 December 1916 through the Irish Railways Executive Committee, later succeeded by the Ministry of Transport. Control was returned to the management of the companies on 15 August 1921. The Anglo-Irish Treaty of December 1921 establishing the Irish Free State and subsequent Irish Civil War all combined to be damaging to the railways of Ireland widespread and extensive damage to infrastructure and rolling stock. Between 1916 and 1921 revenues had doubled while operating costs and wages had quadrupled. When the GS&WR, by far the largest of the companies, announced it would cease operations on 8 January 1923. The Irish Free state had already recognised the importance of the railway system and had set up the Railway Commission to advise on ownership in April 1922. The impending collapse led to the process that was to create the GSR.{ Formation Provision for the creation of the company was made by the Railways Act 1924, which mandated the amalgamation (in the case of the four major railway companies) and absorption (of the 22 smaller companies) of all railways wholly within the Irish Free State. Only cross-border railways, most notably the Great Northern Railway (GNR), remained outside its control. First amalgamation The Great Southern and Western Railway Company, the Midland Great Western Railway Company of Ireland and the Cork, Bandon and South Coast Railway Company agreed to terms for amalgamation, forming the Great Southern Railway Company by way of the Railways (Great Southern) Preliminary Amalgamation Scheme of 12 November 1924 (SI no. 31 of that year). DSER joins The Great Southern Railways Company was formed when the fourth major company, the Dublin and South Eastern Railway (DSER), joined these companies under the Great Southern Railways Amalgamation Scheme