Dubuque Incline

Trains Magazine Transit
1

Hey it runs on rails…[:D] and it is a private family owned operation with little subsidy.

http://www.tommcmahon.net/2007/06/dubuque_iowas_f.html

Dubuque, Iowa's Fourth Street Fenelon Place Elevator: The World's Steepest, Shortest Scenic Railway

2

Built by a banker who wanted to go home for lunch no less.