The designers inclusion of coal as a need for rails was probably a reflection of the fact that early rail engines were steam-based and burned coal ... lots of coal ... lots and lots of coal ...
Since running an efficient rail system does include fueling the engines, it did make since to me to include coal as a need for building rails.
The other possible reason is that rails require a special quality of steel that can take the weight of the cars. Since steel is made from iron and coal derivitives, it also makes since this way.
Just my humble opinion, but, if you are entering the early Industrial Era and are having problems winning a 'resource-war', then you may be experiencing other problems. Usually by then, my cavalry are running rough-shod all over my opponents and winning a short sharp war for limited objectives (a single coal icon) is no more than a two or three turn affair (sometimes less).
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Thank god, there are no KENDER in Civ3.
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