This was a nice little spur off the B&O from Childs to Providence, MD. The line diverged at Childs. There was a freight house and agent. I actually visited the agent's office and have some bills of lading he gave me somewhere from my two visits. This would have been around 1975. After my second visit that summer, the building was torn down and the tracks removed. The line crossed over the road on a high wooden trestle and then followed the little Elk River up the valley to a former paper plant run by the Bathon Family. Dan Bathon, now deceased, was my dad's attorney. His family had connections with the railroad. At a party in 1974, I asked Dan about the line. My Dad and I kicked around the idea of buying it for a tourist line or scape. Dan made the call to his contact; but it was too late! Darn! The contact told Dan that I could have had it for the tax value!
The line is mentioned in the B&O schedules for the Official Guide as late as 1967
I believe the western portion of the LO&S was mentioned in Hilton's book about the Ma & PA. It was a narrow gauge line that went from the MA & PA to Peach Bottom. I believe the goal was to connect via river crossing or bridge and then the plan was for the line to head north to at least Oxford and on to connect with the PRR at Lancaster. It was to tap into the coal region in Pennsylvania and act as a competitor to the PRR Oxford line.
This is actually the Lancaster, Cecil and Southern. While the Lancaster, Oxford and Southern had planned to extend this far it never happened.
See http://www.cecilhistory.org/researchreports/los.pdf for more info.