Matheson (1886, 5,786 feet) was named for its original settler, Duncan Matheson, a young Scottish immigrant who raised sheep on the site. After the Chicago, Rock Island & Pacific Railroad arrived, the town gained a post office and a general store and became a trading center for live-stock and dry-land crops. The railroad discontinued service in 1980, darkening any hopes for the town's further growth. The Beaux-Arts classical schoolhouse (1920) on the hill south of town is now part of a cattle business.
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