| LAST NAME | FIRST NAME | TOWNSHIP | GIVEN | FILED | OTHER |
| Lacey | Daniel W. | Rock Branch | 1890 | 1890 | |
| Lackey | Alfred | Sand Creek | 1890 | 1894 | |
| Lackey | William W. | Sand Creek | 1890 | 1891 | |
| Lafever | Jerome B. | Orange | 1889 | 1893 | |
| Laird | John C. | Emmett | 1891 | 1891 | |
| Lake | David E. | Emmett | 1884 | 1885 | |
| Laker | Lizzie | Almelo | 1890 | 1950 | |
| Lamb | Albert | Almena | 1891 | 1892 | |
| Lamb | Albert | Almena | 1896 | 1899 | timber |
| Lamb | Zimri | Almena | 1887 | 1912 | |
| Lamborn | Thomas C. | Lenora | 1888 | 1893 | |
| Lambright | Jesse C. | Solomon | 1890 | 1908 | |
| Landis | Melinda | Solomon | 1880 | 1891 | wid. John |
| Landis | William . | Solomon | 1890 | 1922 | |
| Landis | William B. | Solomon | 1878 | 1886 | |
| Landon | Clarence S. | Lincoln | 1889 | 1900 | |
| Landon | Samuel F. | Lincoln | 1888 | 1889 | |
| Laner | Charles | Sand Creek | 1890 | 1902 | |
| Lang | orphans | Almelo | 1893 | 1906 | of Gregor |
| Langhlan | John K. | Grant | 1890 | 1892 | |
| Lanier | David | Solomon | 1890 | 1895 | |
| Lansing | Charles H. | Lenora | 1879 | 1906 | |
| Larson | Peter | Grant | 1884 | 1886 | |
| Lashell | Gilbert R. | Modell | 1890 | 1893 | |
| Lassell | John S. | Clayton | 1891 | 1903 | |
| Lathrop | Charles | Lenora | 1887 | 1934 | |
| Lathrop | Maurice | Lenora | 1890 | 1893 | |
| Lauck | H.S. | Sand Creek | 1931 | 1931 | school |
| Laughlan | James H. | Lincoln | 1893 | 1943 | |
| Laughlan(lin) | James H. | Lincoln | 1890 | 1911 | |
| Laughlin | John U. | Grant | 1887 | 1888 | |
| Lawless | Michael | Almena | 1884 | 1887 | |
| Lawrence | Gideon E. | Garfield | 1892 | 1892 | |
| Leach | William | Almena | 1888 | 1889 | |
| Leasa | Adam F. | Belle Plaine | 1889 | 1890 | |
| Leasa | William | Grant | 1891 | 1921 | |
| Lease | Milton B. | Aldine | 1915 | 1915 | school |
| Lee | Edwin | Modell | 1889 | 1890 | |
| Lee | Josiah C. | Modell | 1891 | 1903 | |
| Leeper | Jacob | Orange | 1890 | 1899 | |
| LeFever | Simon | Solomon | 1890 | 1907 | |
| Legg | Anderson | Lincoln | 1890 | 1908 | |
| Legg | Robert F. | Lincoln | 1890 | 1897 | of Phillips Co. |
| Legg | Robert J. | Modell | 1887 | 1887 | |
| Leichliter | William A. | Clayton | 1891 | 1893 | |
| Lemarr | James T. | Rockwell | 1899 | 1901 | |
| Lemarr | Shelby W. | Rockwell | 1891 | 1907 | |
| Lemarr | William | Rockwell | 1899 | 1901 | timber |
| Lemon | Charles M. | Lenora | 1884 | 1902 | |
| Lemonds | W.S. | Lenora | 1910 | 1910 | school |
| Lennis | Walter M. | Sand Creek | 1892 | 1893 | |
| Leonard | James E. | Aldine | 1899 | 1900 | |
| Lesh | Loring | Belle Plaine | 1889 | 1893 | |
| Leslie | Thomas C. | Rockwell | 1890 | 1893 | |
| Level | John | Grant | 1888 | 1910 | |
| Lichty | Michael | Garfield | 1887 | 1888 | |
| Lichty | Samuel | Garfield | 1901 | 1901 | school |
| Lieland | Alike A. | Almena | 1883 | 1911 | |
| Lieurance | Joshua | Emmett | 1880 | 1885 | |
| Lieutance | Lemuel | Emmett | 1883 | 1893 | |
| Lightfoot | H.M. | West Union | 1888 | 1889 | |
| Lind | Luther | Grant | 1892 | 1893 | |
| Linden | Mathias | Almelo | 1886 | 1887 | |
| Linden | Valentine | Almelo | 1891 | 1917 | |
| Lindley | Cornelius | Garfield | 1889 | 1893 | |
| Lindley | Martin E. | Garfield | 1886 | 1888 | |
| Lindsay | John | Rock Branch | 1883 | 1883 | |
| Lindsey | William T. | Grant | 1893 | 1903 | |
| Ling | Charles H. | Lenora | 1890 | 1925 | |
| Linnell | Charles E. | Almena | 1887 | 1923 | |
| Linnell | James H. | Almena | 1887 | 1891 | |
| Linnell | Lafayette S. | Almena | 1888 | 1909 | |
| Lisenby | Charles | Leota | 1891 | 1902 | |
| Lish | Charles H. | Lincoln | 1888 | 1889 | |
| Little | James A. | Center | 1887 | 1888 | |
| Little | James A. | Belle Plaine | 1890 | 1893 | |
| Little | W.D. | Leota | 1887 | 1887 | school |
| Little | William D. | Leota | 1892 | 1893 | |
| Little | William D. | Lenora | 1884 | 1902 | |
| Lockard | Francis | Emmett | 1884 | 1884 | |
| Lockard | William | Crystal | 1892 | 1903 | |
| Lockhart | William | Lincoln | 1887 | 1903 | |
| Lockhart | William | Lincoln | 1892 | 1903 | |
| Lockhart | William | Lincoln | 1892 | 1903 | timber |
| Lockwood | Charles H. | Rock Branch | 1890 | 1892 | |
| Lockwood | Charles H. | Rock Branch | 1888 | 1910 | |
| Locy | Olive | Solomon | 1889 | 1890 | |
| Lodge | John | Solomon | 1888 | 1919 | |
| Lodge | Walter F. | Solomon | 1888 | 1904 | |
| Long | Joseph A. | Emmett | 1889 | 1898 | |
| Lookwood | George W. | Aldine | 1887 | 1888 | |
| Loomis | Parker H. | Orange | 1888 | 1903 | |
| Loomis | Valorees B. | Belle Plaine | 1892 | 1903 | |
| Loop | Samantha | Noble | 1893 | 1902 | |
| Lorimer | William | Clayton | 1883 | 1911 | |
| Lory | Christopher C. | Crystal | 1888 | 1889 | |
| Lough | Charles B. | Almena | 1879 | 1884 | |
| Loughery | S.A. | Sand Creek | 1910 | 1910 | school |
| Loughery | S.A. | Sand Creek | 1908 | 1908 | school |
| Love | Hanson V. | Modell | 1899 | 1899 | |
| Love | James | Modell | 1884 | 1895 | |
| Love | James | Orange | 1890 | 1904 | |
| Love | Leonard C. | Orange | 1889 | 1904 | |
| Love | Oliver N. | Modell | 1900 | 1901 | |
| Lovejoy | Leslie A. | Almena | 1886 | 1891 | |
| Lovejoy | Leslie A. | Almena | 1889 | 1919 | |
| Lower | David H. | Garfield | 1883 | 1885 | |
| Lower | John Delmer | Garfield | 1888 | 1903 | |
| Luckey | Charles | Sand Creek | 1883 | 1888 | |
| Ludwig | John Peter | Almelo | 1889 | 1903 | |
| Luft | Jacob | Almena | 1889 | 1889 | school |
| Luft | Jacob | Almena | 1903 | 1903 | school |
| Luft | Jacob | Almena | 1892 | 1892 | school |
| Lundberg | John | Emmett | 1884 | 1886 | |
| Lunney | John | Almelo | 1884 | 1884 | |
| Lunney | John | Lenora | 1882 | 1884 | |
| Lunney | John | Lenora | 1903 | 1903 | |
| Lyon | Alfred | Noble | 1891 | 1892 | timber |
| Lyon | George E. | Lincoln | 1899 | 1900 | timber |
| Lyon | Silas | Lincoln | 1899 | 1900 | heirs |
| Lyon | Simon G. | Noble | 1891 | 1916 | |
| Lyon | Stephen W. | Noble | 1886 | 1894 | |
| Lyons | E.A. | Harrison | 1910 | 1911 | school |
| Lyons | E.A. | Belle Plaine | 1906 | 1906 | school |
| Lyons | James | Modell | 1891 | 1899 | |
| Lytle | William M. | Garfield | 1882 | 1902 |