In the light of experience Attorney Pfeiffer would notice the difference it would make in the village tax possibilities, if the south line of the corporate limits was on the south line of the railroad right of way, instead of upon the north line. At that time it would be but natural that he would not notice any particulars, except the details of accuracy in drawing the petition. In this way Chappell lost out on her tax roll collections some considerable sums.

On September 10, 1907, the county commissioners of Deuel county made the necessaryrecord for bringing into existence the first corporate village of Deuel county. They named for the first trustees of Chappell, Fred Sudman, H. I. Babcock. Oran B. Bower, John Wertz, and Charles Soeton. Chappell's first village board therefore spoke for efficiency and that the town maintains its original high standard is emphasized by the names of the present members : August Neuman, M. B. Patty, Ed. C. Wolf. Frank Burling and Walter Stewart.

By the autumn of 1887, nearly all lines of business were represented in Chappell. Fred Sudman's general mercantile store and E. Fish & Company's drug store had not yet consolidated. W. D. Post was in the lumber business, and B. D. K. Wertz had a hardware store. McEldowney & Wertz ran a livery stable. Milliken & Swanson had by that time acquired the store started by Gordon & Chingreen. C. C. Reynolds had put in a line of farm implements, although most of the grangers brought theirs with them. A. P. Wilcox had taken up the pump and windmill line and wells were being