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Here is the legal description of the North Eastern Rail-road from the 1854-1855 laws of Georgia:
That said Company shall have power and authority to survey, lay out and construct, equip. use and enjoy a Rail Road, from Lawrenceville in the county of Gwinnett, to some point on the line between the county of Rabun and North Carolina;
No work was ever done on this railroad, and is distinct from the later Northeastern Railroad. The page confuses the two lines, which have nothing to do with each other.