The territory now organized as Garden county was in early times the northeastern part of Cheyenne county and, from the year 1888 until the year 1910, it was the northern part of Deuel county. The eastern boundary of Cheyenne county was defined by the legislature to be the 25th degree of longitude west from Washington. This 25th degree was hard to find, but soon after the creation of Deuel county, there was some dispute between Deuel and Keith counties concerning the boundary ; so the commissioners of the respective counties surveyed out and agreed upon a boundary. Keith county only extends north to the north line of township 16 and there the surveyors stopped. This left the boundary line as between Deuel and Arthur, and between Deuel and Grant counties undetermined and unmarked. The State legislature in 1895 attempted to remedy this trouble by passing a law fixing the west boundaries of Arthur and Grant counties on the range line between ranges 40 and 41 west ; which range line is about three and one-half miles east of the 25th degree as between Deuel and Arthur counties and is about two and one-quarter miles east of the 25th degree as between Deuel and Grant counties. This range line was generally recognized by county and state officers and citizens as being the eastern boundary of Deuel, despite the fact that as there had been no vote of the people on the question, the statute of 1895 was unconstitutional and void.

About a year after the time of the organization of Garden county in 1910, McPherson county then having charge of Arthur county judicial and revenue purposes, brought suit to enjoin the officers of Garden county from collecting taxes against persons or property in the territory lying between the 25th degree of longitude and the west line of range 40.