In the late 1800s, the L&N was mad to get to Middlesborough KY. The town was going to be the “Birmingham of the South” because of the good quality iron ore that had been found in the area. English investors came in and everything went swimmingly until 1890, when the town basically burned down. In 1893, a financial crisis hit and it was pretty much all over for Middlesborough. But, not quite. The town rebounded eventually and is still a bustling city in a meteor crater. Anyway, the L&N, out of Louisville, of course, had a line into Corbin and began to extend it down to Middlesborough, reaching the city about the time of the fire. Along the way, the company blasted out two tunnels. This is the one closest to Middlesborough. Track is not active. (note the informative comments below)
This is the south portal at 36.714330, -83.671929. The tunnel is about 250′ long.
This is the north portal, which carries a 1944 refurb date.