Could it be Sheffield Tramways Company , Under the legislation at that time, local authorities were precluded from operating tramways but were empowered to construct them and lease the lines to an individual operating company. Tracks were constructed by contractors and leased to the Sheffield Tramways Company, which operated the services.
The first horse tram routes, to Attercliffe and Carbrook, Brightside, Heeley, Nether Edge and Owlerton opened between 1873 and 1877 and the Corporation (City Council) took over the tramway system in July 1896 and quickly went for electrification.