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The following was taken from Andreas History Nebraska
 
 
COWLES

      The location of this town is a fine one on the high bottom lands of Elm Creek, in the midst of a fertile and well
      settled country. The village is small, having a population of only about one hundred and fifty, but it is steadily
      growing and is a thriving business point. It is on the Burlington & Missouri River Railroad, on the line extending
      from Hastings to Red Cloud.

      The town-site was originally the farm of John Poyer, who gave a portion of it to the railroad company to lay out a
      town and establish a depot and station here. The town-site was surveyed and platted by A. B. Smith, the town
      surveyor of the railroad company, in September, 1878, and was named in honor of W. D. Cowles, who had
      prior to his death in 1876, been general freight agent of the Burlington & Missouri River Railroad. The town is
      located on the south one-half of the northeast quarter of Section 4, Town 2, Range 10 west, about two and
      one-half miles east of the center of the county, ten miles from Red Cloud and eleven miles from Blue Hill. It
      consists of twenty-two blocks 300 feet square, and the business lots are twenty-five feet front and one hundred
      and forty feet deep. The residence lots are fifty feet front and one hundred and forty feet deep.

      As soon as the town was laid out improvements commenced. Among the first settlers were M. W. Crabtree, T.
      J. Ward, John Clark, D. T. and L. D. Thomas. In December, 1879, the railroad station and section house were
      built and a post office was established about the same time. F. M. Warren was the first station agent, was
      appointed postmaster and was the first attorney as well.

      The first house a small residence was built by M. W. Crabtree. In December, 1878, L. D. Thomas built another
      small house.

      February 26, 1879, Thomas & Ward opened the first store with a general stock of merchandise.

      The first birth was a son to Mr. and Mrs. M. W. Crabtree in 1879. The first marriage was that of John Waller to
      Miss Lavina Buster. The first death that of a child of John and Eva Clark, in 1879.


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