The Geldersch-Overijsselsche Spoorweg Maatschappij, or GOLS, was a Dutch railway company headquartered in Winterswijk, founded on 18 June 1881 by the local textile producer Jan Willink after he had already built the Borken-Winterswijk-Zutphen line in 1878. Operating under the Netherlands 1878 local railway law, which permitted cheaper construction at a 30 kilometre-per-hour speed limit, GOLS built and serviced two main lines and two branch lines totalling 131 kilometres and 17 stations across the Dutch provinces of Gelderland and Overijssel, including the Twente region, outsourcing train operations to other companies due to government concerns about monopoly. It was dissolved in 1928 and acquired by the Staatsspoorwegen, though some of its former lines remain in use today under operators including Museum Buurtspoorweg and Arriva.
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