| LAST NAME | FIRST NAME | TOWNSHIP | GIVEN | FILED | OTHER |
| Neal | Arthur O. | West Union | 1889 | 1921 | |
| Neeley | William T. | Solomon | 1890 | 1907 | |
| Neeper | Emiline | Clayton | 1891 | 1900 | was Butler |
| Neeper | Robert C. | Clayton | 1892 | 1906 | |
| Nelson | Charles G. | Emmett | 1887 | 1887 | |
| Nelson | Charles J. | Emmett | 1883 | 1886 | |
| Nelson | Christopher C. | Lincoln | 1892 | 1920 | |
| Nelson | Christopher C. | Lincoln | 1893 | 1920 | timber |
| Nelson | Harmon H. | Eock | 1884 | 1889 | |
| Nelson | John | Emmett | 1884 | 1886 | |
| Nelson | Nels B. | Clayton | 1897 | 1901 | timber |
| Nelson | Nels P. A. | Belle Plaine | 1889 | 1889 | |
| Nelson | Rasmus | Solomon | 1890 | 1890 | |
| Nelson | William U. | Rock Branch | 1884 | 1885 | |
| Nettleton | Daniel | Lenora | 1890 | 1893 | timber |
| Nettleton | Daniel | Lenora | 1882 | 1914 | |
| Nettleton | Edward J. | Lenora | 1884 | 1902 | |
| Nettleton | Sarah | Lenora | 1884 | 1904 | heirs |
| Neville | Joseph L. | Modell | 1888 | 1898 | |
| Neville | William O. | Modell | 1884 | 1885 | |
| New | J.F. | Crystal | 1943 | 1943 | school |
| Newberry | Ernest E. | Noble | 1890 | 1906 | |
| Newell | John A. | Emmett | 1880 | 1882 | |
| Newton | George | Noble | 1886 | 1887 | |
| Nicholson | Aaron C. | Rockwell | 1895 | 1896 | |
| Nicholson | Frank | Crystal | 1923 | 1923 | school |
| Nicholson | Samuel A. | Rockwell | 1894 | 1900 | school |
| Nicholson | Samuel A. | Crystal | 1894 | 1900 | school |
| Nicholson | Samuel H. | Crystal | 1891 | 1894 | |
| Nickell | H.F. | Noble | 1907 | 1907 | school |
| Nickerson | Hiram S. | Grant | 1884 | 1892 | |
| Niemeir | Casper | Aldine | 1886 | 1888 | |
| Niser | Daniel H. | Rock Branch | 1911 | 1911 | |
| Noble | James H. | Almena | 1879 | 1886 | |
| Nolan | Michael . | Emmett | 1887 | 1891 | |
| Nolan | Patrick | Harrison | 1887 | 1894 | |
| Nolan | Sarah | Belle Plaine | 1889 | 1889 | |
| Nolan | Thomas | Emmett | 1889 | 1891 | |
| Noone | Michael | Almelo | 1890 | 1949 | |
| Nordstrom | Charles | Aldine | 1889 | 1894 | |
| Norlin | Christopher M. | Lenora | 1884 | 1905 | |
| Norlin | Dharles | Modell | 1884 | 1893 | |
| Norman | James D. | Center | 1892 | 1900 | |
| Norman | John W. | Center | 1884 | 1885 | |
| Norman | William H. | Center | 1883 | 1888 | |
| Norris | Eunice J. | Grant | 1889 | 1903 | |
| Norris | William | Clayton | 1895 | 1903 | timber |
| Northup | George Egbert | Lenora | 1890 | 1909 | |
| Nost | Charles | Sand Creek | 1889 | 1889 | |
| Nost | Charles | Sand Creek | 1883 | 1886 | |
| Nost | John | Sand Creek | 1884 | 1888 | |
| Nostrand | Electa J. | West Union | 1897 | 1897 | was Jeardoe |
| Notson | Henry C. | Emmett | 1883 | 1885 | |
| Notson | Safford S. | Emmett | 1886 | 1903 | heir |
| Nunn | Banner R. | Lenora | 1888 | 1888 | |
| Nunnally | Logan W. | Orange | 1888 | 1904 | |
| Nusbaum | Walter L. | Highland | 1888 | 1894 | |
| Nussen | Frank J. | Almelo | 1894 | 1902 | timber |
| Nye | Michael N. | Leota | 1884 | 1885 | |
| Oare | Charles | Rockwell | 1890 | 1891 | |
| Oathout | Charles F. | Rockwell | 1890 | 1900 | |
| Oathout | William G. | Rockwell | 1888 | 1916 | |
| O’Brien | James | Aldine | 1887 | 1893 | |
| O’Brien | John D. | Rock Branch | 1874 | 1883 | |
| Obright | John | Solomon | 1887 | 1889 | |
| O’Conner | Patrick | Sand Creek | 1883 | 1883 | |
| Oliver | Emeline | Center | 1881 | 1900 | was Hoper |
| Oliver | Francis A. | Leota | 1892 | 1892 | |
| Oliver | Reason | Rockwell | 1886 | 1889 | |
| Olsen | Samuel | Almena | 1890 | 1922 | |
| Olson | Nels | Almena | 1879 | 1882 | |
| Olson | Nels | Almena | 1879 | 1882 | |
| O’neal | Frank | West Union | 1887 | 1899 | |
| O’neal | James | West Union | 1889 | 1915 | |
| Ooton | Benjamin W. | Emmett | 1900 | 1941 | |
| Ooton | Benjamin W. | Emmett | 1900 | 1904 | |
| Orin | Bryon | West Union | 1900 | 1900 | from T.Dorris |
| Orin | Byron | West Union | 1882 | 1885 | |
| O’Toole | James | Rock Branch | 1887 | 1888 | |
| O’Toole | Joh | Rock Branch | 1887 | 1893 | |
| O’Toole | John | Rock Branch | 1893 | 1893 | school |
| O’Toole | Michael | Rock Branch | 1883 | 1888 | |
| O’Toole | Michael | Rock Branch | 1899 | 1899 | school |
| Otter | Albert | Almelo | 1900 | 1901 | timber |
| Otter | Albert Jr. | Almelo | 1901 | 1901 | school |
| Otter | Albert Jr. | Almelo | 1903 | 1903 | |
| Ottman | John C. | Almena | 1892 | 1894 | |
| Ough | Austin | Center | 1944 | 1945 | heirs of-school |
| Overholt | John M. | Center | 1883 | 1903 | |
| Overholts | James A. | Center | 1886 | 1886 | |
| Overmiller | Chester | Orange | 1910 | 1910 | school |
| Owen | William H.H. | Lincoln | 1890 | 1904 | |
| Owens | Benjamin F. | Garfield | 1883 | 1883 | |
| Pack | Mary E. | Leota | 1889 | 1889 | |
| Page | Alice M. | Crystal | 1889 | 1891 | was Hillman |
| Page | Gross | Center | 1882 | 1882 | |
| Page | Horace A. | Leota | 1884 | 1885 | |
| Page | John E. | Rock Branch | 1883 | 1892 | |
| Page | William H. | Crystal | 1884 | 1887 | |
| Paige | Alexander | Lenora | 1887 | 1888 | |
| Pailsback | Elzy C. | Crystal | 1890 | 1902 | |
| Painter | George L. | Aldine | 1891 | 1903 | |
| Palmer | Charles | Highland | 1890 | 1895 | timber |
| Palmer | Charles A. | Highland | 1887 | 1895 | |
| Palmer | Edward F. | Grant | 1890 | 1933 | |
| Palmer | James E. | Grant | 1892 | 1899 | |
| Palmer | James E. | Grant | 1890 | 1899 | timber |
| Palmer | John G. | Grant | 1889 | 1933 | |
| Palmer | Silas R. | Almelo | 1900 | 1901 | |
| Palmer | William S. | Lincoln | 1891 | 1903 | |
| Palmiter | Pardon | Solomon | 1888 | 1889 | |
| Pamage | Cyrus | Modell | 1890 | 1903 | |
| Paris | Morgan S. | Clayton | 1888 | 1902 | |
| Paris | Susannah | Clayton | 1892 | 1901 | |
| Parker | Frederick R.P. | Belle Plaine | 1890 | 1906 | |
| Parker | John E. | Belle Plaine | 1889 | 1903 | |
| Parker | Joseph C. | Lenora | 1886 | 1889 | |
| Parnell | Elizabeth | Rock Branch | 1887 | 1904 | |
| Parrott | Samuel | West Union | 1887 | 1907 | |
| Parthemer | Jonathan | Noble | 1890 | 1892 | |
| Patch | John | Modell | 1884 | 1885 | |
| Patrick | Edward | Aldine | 1889 | 1925 | |
| Patrick | Ralph | Emmett | 1879 | 1880 | |
| Patterson | Amasa | Almelo | 1890 | 1891 | |
| Patterson | Amasa | Noble | 1890 | 1893 | timber |
| Patterson | Enos | Noble | 1884 | 1885 | |
| Patterson | Enos | Noble | 1891 | 1893 | |
| Patterson | James | Noble | 1884 | 1885 | |
| Patterson | Susie | Noble | 1888 | 1893 | |
| Patterson | William E, | Noble | 1888 | 1889 | |
| Patton | Thomas C. | Solomon | 1894 | 1895 | |
| Paul | Adam M. | Aldine | 1887 | 1900 | |
| Paulsen | John | Modell | 1898 | 1899 | timber |
| Paulson | Gustav | Sand Creek | 1883 | 1885 | |
| Pawling | Christopher G. | Harrison | 1891 | 1895 | |
| Paxton | Hiram R. | Leota | 1888 | 1900 | |
| Paxton | James M. | Orange | 1883 | 1885 | |
| Paxton | James M. | Leota | 1890 | 1893 | timber |
| Paxton | Samuel | Leota | 1884 | 1887 | |
| Paxton | Thomas H. | Leota | 1884 | 1903 | |
| Paxton | William M. | Leota | 1883 | 1887 | |
| Paxton | William W. | Highland | 1894 | 1902 | timber |
| Payne | Denison P. | Belle Plaine | 1887 | 1888 | |
| Payne | Eugene S. | Grant | 1884 | 1885 | |
| Payne | J.F. Mrs. | Almena | 1901 | 1901 | school |
| Payton | James H. | Emmett | 1881 | 1888 | |
| Peak | Henry | Highland | 1893 | 1894 | |
| Peak | James S. | Lenora | 1877 | 1882 | |
| Peak | James S. | Lenora | 1883 | 1889 | |
| Peak | James S. | Lenora | 1890 | 1912 | |
| Pearson | Swain | Rockwell | 1890 | 1891 | |
| Pease | C.R. | Clayton | 1889 | 1889 | school |
| Pease | E.L. | Clayton | 1889 | 1889 | school |
| Peers | James W. | Garfield | 1893 | 1900 | |
| Pennell | Robert S. | Rockwell | 1890 | 1917 | |
| People | Alfred | Solomon | 1884 | 1915 | |
| Perfect | Jefferson C. | Crystal | 1893 | 1894 | |
| Perfect | Jefferson C. | Rock Branch | 1893 | 1894 | |
| Perfect | John H. | Crystal | 1891 | 1893 | |
| Perfect | William F. | Crystal | 1903 | 1903 | |
| Perkins | Cathrine | Sand Creek | 1883 | 1887 | was Foss |
| Perkins | Cromwell | Sand Creek | 1887 | 1887 | |
| Perky | Hiram | Garfield | 1886 | 1889 | |
| Perrill | Dora L. | Highland | 1904 | 1905 | timber |
| Perrine | Samuel W. | Lenora | 1884 | 1886 | |
| Perry | Aaron P. | Rockwell | 1891 | 1925 | |
| Perry | Edmund J. | Aldine | 1883 | 1904 | |
| Perswell | Clayton H. | West Union | 1890 | 1895 | timber |
| Peterson | Daniel | Aldine | 1887 | 1926 | |
| Peterson | J.W. | Aldine | 1915 | 1915 | school |
| Peterson | John W. | Aldine | 1888 | 1904 | |
| Peterson | Maria C. | Almena | 1888 | 1903 | |
| Peterson | Mathias | Almena | 1886 | 1910 | |
| Peterson | Nathan L. | Emmett | 1884 | 1884 | |
| Peterson | Nelson | Grant | 1887 | 1887 | |
| Peterson | Nelson | Grant | 1898 | 1899 | |
| Peterson | Silas | Aldine | 1886 | 1901 | |
| Peterson | J.W. | Aldine | 1915 | 1915 | school |
| Peterson & Ames | Clayton | 1908 | 1908 | school | |
| Phebus | Daniel | Rock Branch | 1894 | 1894 | |
| Phebus | Daniel | Rock Branch | 1887 | 1920 | |
| Phegley | Henry | Lincoln | 1894 | 1899 | |
| Phifer | John H. | Highland | 1890 | 1906 | |
| Philey | John | Center | 1882 | 1902 | |
| Phillips | Eugene A. | Grant | 1887 | 1888 | |
| Phillips | Isreal R. | Rock Branch | 1888 | 1889 | |
| Phillips | James H. | Aldine | 1881 | 1881 | |
| Phinney | Daniel | Rock Branch | 1887 | 1920 | |
| Phinney | Daniel N. | Center | 1892 | 1892 | |
| Phinney | Daniel N. | Belle Plaine | 1890 | 1892 | |
| Phinney | Levi W. | Belle Plaine | 1894 | 1897 | |
| Phinney | Seymour L. | Belle Plaine | 1887 | 1907 | |
| Phipps | Edwin J. | Center | 1889 | 1893 | |
| Phipps | Helen J. | Solomon | 1888 | 1888 | |
| Pickering | William H. | Modell | 1894 | 1902 | |
| Picranx | John J.T. | Harrison | 1890 | 1903 | |
| Picraux | John J. T. | Harrison | 1889 | 1889 | |
| Pierce | George | Belle Plaine | 1892 | 1902 | |
| Pierce | Hezekiah F. | Clayton | 1890 | 1891 | |
| Pingerd | Thomas | Solomon | 1887 | 1887 | school |
| Pinyerd | Marrion H. | Solomon | 1905 | 1905 | school |
| Plaugher | Samuel H. | Rockwell | 1885 | 1885 | |
| Plowman | C.C. | Garfield | 1889 | 1894 | |
| Plowman | Noah | Emmett | 1890 | 1900 | estate |
| Plusky | William | Aldine | 1889 | 1891 | |
| Pogue | Cyrus F. | Solomon | 1890 | 1918 | |
| Pogue | Milton B. | Solomon | 1890 | 1927 | |
| Pogue | Milton B. | Solomon | 1894 | 1927 | timber |
| Pool | Daniel M. | Belle Plaine | 1883 | 1927 | |
| Pool | Jacob S. | Highland | 1887 | 1892 | |
| Pool | Jefferson D. | Noble | 1889 | 1892 | |
| Pool | John T. | Garfield | 1886 | 1950 | |
| Pool | Lydia | Solomon | 1893 | 1912 | was Coop |
| Pool | Samuel C. | Noble | 1891 | 1892 | timber |
| Pool | Willis S. | Harrison | 1896 | 1897 | |
| Pope | Theodore | Solomon | 1884 | 1894 | |
| Porter | J.G. | Leota | 1879 | 1885 | |
| Porter | J.G. | Leota | 1903 | 1910 | school |
| Porter | Jacob G. | Leota | 1888 | 1902 | |
| Porter | William L. | West Union | 1901 | 1929 | |
| Posson | Catherine | Center | 1884 | 1893 | wid.David-timber |
| Posson | Charles W. | Emmett | 1879 | 1899 | |
| Posson | Chester B. | Center | 1887 | 1901 | |
| Post | Alonzo H. | Grant | 1889 | 1903 | |
| Post | Ansel | Lincoln | 1887 | 1890 | |
| Post | George C. | Crystal | 1881 | 1893 | |
| Poulson | Hagon | Almena | 1883 | 1884 | |
| Powell | Eliza W. | West Union | 1882 | 1936 | was Walton |
| Powell | John | Solomon | 1889 | 1899 | |
| Powell | Lorenzo | Center | 1891 | 1891 | |
| Powell | Wm.H.H. | Grant | 1886 | 1887 | |
| Powers | James C. | Grant | 1890 | 1900 | |
| Powers | Laura E. | Grant | 1890 | 1916 | wid James |
| Powers | Michael E. | Orange | 1891 | 1914 | |
| Pratt | C.E. | Clayton | 1942 | 1942 | heirs of-school |
| Pratt | charles E. | Clayton | 1909 | 1909 | school |
| Pratt | William M. | Grant | 1890 | 1902 | |
| Price | Elizabeth | Harrison | 1888 | 1892 | |
| Price | James M. | Harrison | 1889 | 1895 | |
| Price | John S. | Crystal | 1892 | 1894 | |
| Price | Oliver P. | Grant | 1891 | 1918 | |
| Price | Robert A. | Grant | 1889 | 1915 | |
| Price | Theodore F. | Emmett | 1891 | 1903 | |
| Price | William A. | Belle Plaine | 1889 | 1903 | |
| Price | William S. | Grant | 1887 | 1888 | |
| Priest | Peter | Modell | 1884 | 1886 | |
| Proctor | Lewis S. | Solomon | 1893 | 1902 | |
| Prue | Chales N. | Belle Plaine | 197 | 1901 | timber |
| Prue | Charles N. | Belle Plaine | 1889 | 1921 | |
| Pruett | Nicholas | Aldine | 1890 | 1904 | |
| Pugh | Abraham L. | Lenora | 1883 | 1905 | |
| Pugh | Abraham L. | Lenora | 1887 | 1905 | |
| Pugh | Barbara | Lenora | 1888 | 1893 | heirs |
| Pugh | Hiram R. | Modell | 1887 | 1902 | |
| Pugh | John W. | Lenora | 1894 | 1895 | timber |
| Pugh | L.M. | Lenora | 1883 | 1887 | |
| Pugh | Willoughby | Aldine | 1882 | 1900 | to Crouch |
| Pulsky | William | Aldine | 1892 | 1896 | timber |
| Purviance | Evan S. | Solomon | 1880 | 1883 |