America’s first subway was built in Boston. The Tremont Street Subway opened with four stations and horse-drawn carriages.
Park Street Station is still in service and the plaque is still displayed in what is now an exit, but I suspect was once the entrance. The plaque reads:
This subway authorized by the legislatures of 1893 and 1894, Hon. Nathan Matthews Jr., mayor of the City of Boston. Built by the Boston Transit Commission, Howard Adams Carson Chief Engineer.
Begun at the Public Garden 28 March 1895. Was opened to this point for public travel 1 September 1897.
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Exact location: Park Street Station @42.356395,-71.062424
Intersection of Tremont Street at Winter Street, Boston, MA