Founded in 1885, the Covington and Macon Railroad began operations in 1887 between Macon and Hillsboro, Georgia, USA. It eventually stretched 102 miles (164 km), operating from Macon to Athens, Georgia, however it went bankrupt and was sold at public auction in 1891. It was then reorganized as the Macon and Northern Railroad.
References
Covington and Macon Railroad Wikipedia(Text) CC BY-SA