McDonnell a team of mules, harness and wagon for $75, on April 10, 1885, due in six months and drawing interest at ten per cent per annum. The witnesses to the transaction were J. R. Jordan and G. A. Beeler. These people were from Gordon. The first in the Rushville neighborhood was Edwin C. Miller to W. W. Wood, filed in Sidney July 2, 1885, and covered a team of mules, five horses, wagon, buckboard, harness, saddle and bridle.

On July 25, 1885, H. A. Babcock, state auditor, sent out the county values as found by the state board of equalization, at $71,513. There was due for state taxes thereon $525.61, which had been charged to "Sheridan county, unorganized." How rapidly was the growth of the community is shown by the assessment rolls of the year following. In 1886 the county valuations were : Railroad, $168,677.69 ; personal property, $194,449.42; and real estate, $150,- 193.06; or a total of $513,320.17. This, more than seven times the value of the previous year,

was partly due to the railroad building, partly due to mercantile expansion and settlers moving in, partly due to final proofs upon pre-emptions and partly to a little closer survey of the property in the county by the assessors.

Rushville At the meeting of the county board on October 9, 1885, a petition was presented asking for the incorporation of the village of Rushville. The petition being legally sufficient, the board named the following members of the first Rushville trustees : Peter Bruhn. Chris Mosler, Ed. McEachron, L. F. Enderly and O. Meservy. The first levy of taxes for village purposes was was made in June, 1886, while W". H. Martin was clerk of the village board. The meeting place of the board was in "Tully's store," and the levy made was seven mills.