History of northern Wisconsin: containing an account of its settlement, growth, development, and resources, an extensive sketch of its counties, cities, towns and villages, their improvements, industries, manufactories, biographical sketches, portraits of prominent men and early settlers, views of county seats, etc. Chicago: Western Historical Co., 1881. p.1162

Gilbert W. Roe, Vice President of the Commercial Bank of Oshkosh; was born
in Warwick, Orange Co., N.Y. He was engaged in the banking business at
Chester, Orange Co., N.Y., being cashier of the Bank of Chester for several
years prior to coming to Wisconsin in 1857. At that time he commenced a
private banking business in Milwaukee, in partnership with Thos. T. Reeve.
In November, 1858, they purchased the Oshkosh Commercial Bank. Mr. Roe has
been continuously in the banking business since coming here. He is also
extensively interested in pine lands and has recently erected an elegant
building now occupied by the Commercial Bank of Oshkosh. Prior to
September, 1880, he had been Cashier of the various banks which succeeded
the original institution which he first became interested in here.