The cash reserve of this bank is high also, about twenty-eight per cent during the stress of money matters in the spring of 1921. Lewis Oberwetter is president; W. F. Stratheide, vice president ; G. E. Ellsworth, cashier ; and M. M. Wahlford, assistant cashier.

Gordon is the only town in Sheridan county with a population of over one thousand, according to the census of 1920. While still under village organization, it is able to qualify as a city of the second class, if its citizens so desire. Gordon has three banks.

The First National is the oldest in vears, it being organized in 1889. It has $50,000 capital and over $80,000 surplus. D. H. Griswold is president; W. E. Brown, vice president; Dwight P. Griswold, cashier; and Anna Schmidt, assistant cashier.

The Gordon State Bank, which was organized in 1907, has the largest capital of any bank in the county. It has $80,000 capital and $20.- 000 surplus. F. C. Hill is president: I. S. Magowan, cashier; and R. S. Ross and Blanche Parker, are assistant cashiers.

The American Bank was organized in 1919, and has a capital of $35,000 and a small surplus. F. P. Mills is president ; L. H. Jordan, vice president ; and J. J. Olsson, cashier.

One of the oldest banks in Sheridan county is at Hay Springs, being more than thirty years in the service of the community. The Northwestern State Bank was organized in 1890. It has a capital of $50,000 and a surplus of $23,- 000. According to recent reports it has deposits of over half a million dollars, and loans and discounts of approximately eighty per cent of the deposits. Cash and undivided profits aggregate $190,000. Chas. Weston is president of this exceptionally strong institution; William Waterman is vice president ; J.