The Perry Lumber Company was an early 20th-century company which owned timberland in Perry County, Pennsylvania. The company was organized by Harrisburg businessmen about 1900. By December 1901, they had acquired eleven tracts of forested land near the border with Franklin County. They planned to produce various types of sawn lumber products, as well as extract wood for a tannery in Newport. The owners of the lumber company originally hoped to have the Newport and Shermans Valley Railroad converted to standard gauge to facilitate shipment, but they were unable to come to terms with the N&SV's owner, David Gring. As a result, when Perry Lumber began constructing a railroad into their timberlands, they built it to the 3 ft (914 mm) narrow gauge of the N&SV.