| Code: | 290 |
| Corporate Name: | J. C. Matthews |
| Folk Name: | |
| Incorporated: |  |
| Ownership: | J. C. Matthews |
| Years of Operation: | Unknnown |
| Track Type: |
 Standard Gauge |
 Wooden Rails |
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|
|
| Track Length: | Unknown |
| Locations Served: | Cleveland (Polk) |
| Counties of Operation: | Polk |
| Line Connections: | Houston East and West Texas at Livingston |
| Track Information: |
| Tram Road |
Logging / Industrial |
Common Carrier |
Logging Camp |
|
| Equipment: | Keeling: a narrow gauge tram engine and a narrow gauge rod locomotive on wooden rails |
| History: | J. C. Matthews owned and operated at Cleveland one geared tram engine and a narrow gauge rod locomotiv over wooden rails. |