| 2ND NAT'L BANK | Churchill | T22N | R3E | Section 13 | 40 |
| A. B. | Rose | T24N | R2E | Section 35 | 20 |
| A. D. | Horton | T21N | R2E | Section 4 | 20 |
| A. M. | Mills | T21N | R3E | Section 14 | 20 |
| A. M. | West Branch | T22N | R2E | Section 22 | 20 |
| A. M. C. | Logan | T22N | R4E | Section 9 | 60 |
| A. V. | West Branch | T22N | R2E | Section 32 | 20 |
| ABBOTT, C. | Rose | T24N | R2E | Section 26 | 40 |
| ABBOTT, R. | Rose | T24N | R2E | Section 34 | 80 |
| ABBOTT, S. E. | Rose | T24N | R2E | Section 3 | 81 |
| ABERLE, E. | Horton | T21N | R2E | Section 13 | 450 |
| ABERLE, E. | Horton | T21N | R2E | Section 14 | 40 |
| ABERTZ, G. | Goodar | T24N | R4E | Section 1 | 40 |
| ADAMS, G. | Churchill | T22N | R3E | Section 19 | 44 |
| ADAMS, I. | West Branch | T22N | R2E | Section 8 | 80 |
| ADAMS, L. G. & WF. | West Branch | T22N | R2E | Section 24 | 80 |
| ADLER, A. | Foster | T24N | R1E | Section 15 | 160 |
| ADLER, S. | Goodar | T24N | R4E | Section 26 | 120 |
| ADOLPH, F. | Edwards | T21N | R1E | Section 16 | 80 |
| ADOLPH, O. | Edwards | T21N | R1E | Section 8 | 40 |
| ADOLPH, O. | Edwards | T21N | R1E | Section 16 | 80 |
| ADORJAU, JOE | Mills | T21N | R3E | Section 24 | 80 |
| AENO, E. | Goodar | T24N | R4E | Section 1 | 40 |
| AGRICULTURAL LIFE INS. CO. | Rose | T24N | R2E | Section 13 | 80 |
| AGRICULTURAL LIFE INS. CO. | Rose | T24N | R2E | Section 24 | 80 |
| AIKMAN, C. | Foster | T24N | R1E | Section 28 | 40 |
| AIKMAN, CARRIE | Foster | T24N | R1E | Section 27 | 160 |
| AIKMAN, R. | Foster | T23N | R1E | Section 20 | 160 |
| AIKMAN, R. A. | Foster | T23N | R1E | Section 7 | 40 |
| AIKMAN, R. A. | Foster | T23N | R1E | Section 20 | 40 |
| AIKMAN, R. A. | Foster | T23N | R1E | Section 29 | 320 |
| AKMAN, R. | Foster | T23N | R1E | Section 2 | 71 |
| ALBERLE, E. | Horton | T21N | R2E | Section 12 | 80 |
| ALBRIGHT, A. | Edwards | T21N | R1E | Section 31 | 40 |
| ALDERTON, A. J. | Goodar | T24N | R4E | Section 12 | 80 |
| ALDERTON, J. H. | Goodar | T24N | R4E | Section 12 | 80 |
| ALDERTON, L. J. | Goodar | T24N | R4E | Section 12 | 40 |
| ALDERTON, MRS. | Cumming | T23N | R3E | Section 1 | 42 |
| ALEXANDER, B. | Rose | T24N | R3E | Section 35 | 80 |
| ALLEN, A. | Horton | T21N | R2E | Section 36 | 70 |
| ALLEN, D. R. | Foster | T24N | R2E | Section 20 | 160 |
| ALLEN, J. | Mills | T21N | R3E | Section 31 | 84 |
| ALLEN, N. | Hill | T23N | R4E | Section 31 | 43 |
| ALLEN, ROY | Rose | T24N | R2E | Section 36 | 40 |
| ALLEN, W. | Hill | T23N | R4E | Section 30 | 80 |
| ALMA, C. | Goodar | T24N | R4E | Section 2 | 40 |
| ALMSTEAD, H. J. | Foster | T24N | R1E | Section 20 | 80 |
| ALONGO, J. | Mills | T21N | R3E | Section 13 | 80 |
| ALRICH, E. M. | Churchill | T22N | R3E | Section 27 | 80 |
| AMABILE, L. | Mills | T21N | R3E | Section 15 | 40 |
| AMBROSE LAKE | Foster | T23N | R1E | Section 1 | |
| AMBROSE LAKE | Foster | T23N | R1E | Section 12 | |
| AMES, G. W. | Mills | T21N | R3E | Section 18 | 254 |
| AMES, G. W. | Mills | T21N | R3E | Section 19 | 249 |
| AMES, G. W. | Horton | T21N | R2E | Section 11 | 40 |
| AMES, G. W. | Horton | T21N | R2E | Section 14 | 120 |
| AMMOND CREEK | Cumming | T23N | R3E | Section 30 | |
| AMMOND CREEK | Cumming | T23N | R3E | Section 31 | |
| AMMOND CREEK | Cumming | T23N | R3E | Section 32 | |
| AMMOND CREEK | Cumming | T23N | R3E | Section 33 | |
| ANDEAU, R. | Cumming | T23N | R3E | Section 15 | 40 |
| ANDERSON, A. | Hill | T23N | R4E | Section 22 | 40 |
| ANDERSON, J. | Edwards | T21N | R1E | Section 14 | 80 |
| ANDERSON, MRS. J. | Logan | T22N | R4E | Section 8 | 80 |
| ANDERSON, ROBT. | Edwards | T21N | R1E | Section 26 | 200 |
| ANDERSON, W. | Richland | T21N | R4E | Section 26 | 40 |
| ANDOWS, J. K. | West Branch | T22N | R2E | Section 11 | 155 |
| ANDRES, L. H. | Rose | T24N | R3E | Section 33 | 40 |
| ANDREWS, A. | Horton | T21N | R2E | Section 33 | 240 |
| ANDREWS, A. | Edwards | T21N | R1E | Section 36 | 40 |
| ANDREWS, A. S. | Edwards | T21N | R1E | Section 25 | 150 |
| ANDREWS, F. | Rose | T24N | R2E | Section 24 | 80 |
| ANDREWS, MRS. F. | Klacking | T23N | R2E | Section 1 | 40 |
| ANSCHUTZ, O. | Richland | T21N | R4E | Section 9 | 80 |
| ARBUTUS SHEEP RANCH | West Branch | T22N | R2E | Section 3 | 163 |
| ARBUTUS SHEEP RANCH | West Branch | T22N | R2E | Section 4 | 323 |
| ARBUTUS SHEEP RANCH | West Branch | T22N | R2E | Section 5 | 80 |
| ARFORD, L. | Churchill | T22N | R3E | Section 14 | 40 |
| ARGO, MRS. C. | Horton | T21N | R2E | Section 27 | 120 |
| ARMSTRONG, F. M. | Goodar | T24N | R4E | Section 21 | 160 |
| ARMSTRONG, F. M. | Goodar | T24N | R4E | Section 27 | 80 |
| ARMSTRONG, F. M. | Goodar | T24N | R4E | Section 28 | 120 |
| ARMSTRONG, L. EST. | Hill | T23N | R4E | Section 10 | 120 |
| ARNOLD, A. | Richland | T21N | R4E | Section 4 | 198 |
| ARNTZ, J. | Rose | T24N | R3E | Section 20 | 40 |
| ARNTZ, M. | Rose | T24N | R3E | Section 20 | 120 |
| ARNTZ, W. | Rose | T24N | R3E | Section 28 | 40 |
| ARNTZ, W. | Rose | T24N | R3E | Section 29 | 20 |
| ARTMAN, A. | Edwards | T21N | R1E | Section 2 | 80 |
| ARTMAN, G. | Cumming | T23N | R3E | Section 30 | 40 |
| ARTMAN, G. | Klacking | T23N | R2E | Section 25 | 40 |
| ARTMAN, J. | Ogemaw | T22N | R1E | Section 25 | 80 |
| ATHERTON, J. | Logan | T22N | R4E | Section 18 | 80 |
| ATHERTON, J. F. | Logan | T22N | R4E | Section 19 | 297 |
| ATHERTON, S. | Rose | T24N | R3E | Section 33 | 40 |
| ATHERTON, W. | Cumming | T23N | R3E | Section 16 | 120 |
| ATHERTON, W. | Ogemaw | T22N | R1E | Section 11 | 80 |
| ATKINS, C. | Richland | T21N | R4E | Section 21 | 40 |
| ATKINS, S. | Richland | T21N | R4E | Section 32 | 80 |
| AUGRES RIVER | Logan | T22N | R4E | Section 10 | |
| AUGRES RIVER | Logan | T22N | R4E | Section 14 | |
| AUGRES RIVER | Logan | T22N | R4E | Section 23 | |
| AUGRES RIVER | Logan | T22N | R4E | Section 24 | |
| AUGRES RIVER | Logan | T22N | R4E | Section 25 | |
| AUGRES RIVER | Logan | T22N | R4E | Section 26 | |
| AUGRES RIVER | Hill | T23N | R4E | Section 28 | |
| AUGRES RIVER | Hill | T23N | R4E | Section 33 | |
| AURAN, G. | Mills | T21N | R3E | Section 33 | 120 |
| AUSABLE LAKE | Goodar | T24N | R4E | Section 34 | |
| AUSABLE LAKE | Goodar | T24N | R4E | Section 35 | |
| AUSPACH, C. | Edwards | T21N | R1E | Section 20 | 40 |
| AUSTIN, E. | Rose | T24N | R3E | Section 27 | 80 |
| AUSTIN, F. | Hill | T23N | R4E | Section 34 | 30 |
| B. | Horton | T21N | R2E | Section 26 | 10 |
| B. | West Branch | T22N | R2E | Section 19 | 10 |
| B. | Edwards | T21N | R1E | Section 25 | 10 |
| B., MRS. | Rose | T24N | R3E | Section 31 | 20 |
| B. & M. | West Branch | T22N | R2E | Section 19 | 10 |
| B. F. N. | Rose | T24N | R3E | Section 36 | 20 |
| BABCOCK, C. | Klacking | T23N | R2E | Section 30 | 168 |
| BABCOCK, M. | West Branch | T22N | R2E | Section 18 | 85 |
| BAGLEY, GRACE | Foster | T24N | R1E | Section 35 | 40 |
| BAILEY, C. | Mills | T21N | R3E | Section 5 | 84 |
| BAILEY, C. | Mills | T21N | R3E | Section 9 | 40 |
| BAILEY, E. | Richland | T21N | R4E | Section 23 | 80 |
| BAILEY, G. | Mills | T21N | R3E | Section 3 | 37 |
| BAILEY, G. | Mills | T21N | R3E | Section 5 | 147 |
| BAILEY, G. | Mills | T21N | R3E | Section 9 | 120 |
| BAILEY, G. | Mills | T21N | R3E | Section 16 | 40 |
| BAILEY, G. N. | Mills | T21N | R3E | Section 4 | 624 |
| BAILEY, M. | Cumming | T23N | R3E | Section 7 | 40 |
| BAILEY, S. | Klacking | T23N | R2E | Section 1 | 80 |
| BAILOR, MRS. C. | Cumming | T23N | R3E | Section 6 | 40 |
| BAILOR, E. | Cumming | T23N | R3E | Section 6 | 40 |
| BAILOR, E. | Cumming | T23N | R3E | Section 20 | 120 |
| BAIRD, TOM | Klacking | T23N | R2E | Section 25 | 80 |
| BAKAS, J. | Mills | T21N | R3E | Section 17 | 40 |
| BAKER, J. | Hill | T23N | R4E | Section 26 | 72 |
| BAKER, W. | Hill | T23N | R4E | Section 36 | 80 |
| BALDWIN, T. | Rose | T24N | R3E | Section 20 | 200 |
| BALLARD, G. | Hill | T23N | R4E | Section 1 | 40 |
| BANK | Churchill | T22N | R3E | Section 20 | 40 |
| BANK | Churchill | T22N | R3E | Section 29 | 40 |
| BANK, BYRON | Churchill | T22N | R3E | Section 31 | 44 |
| BANK OF PRESCOTT | Richland | T21N | R4E | Section 4 | 40 |
| BANK OF PRESCOTT | Richland | T21N | R4E | Section 6 | 246 |
| BANK OF PRESCOTT | Richland | T21N | R4E | Section 7 | 424 |
| BARBER, B. | Goodar | T24N | R4E | Section 28 | 80 |
| BARBER, F. E. EST. | West Branch | T22N | R2E | Section 28 | 40 |
| BARBER, G. | Churchill | T22N | R3E | Section 32 | 40 |
| BARBER, G. | Rose | T24N | R2E | Section 10 | 80 |
| BARBER, M. | Hill | T23N | R4E | Section 12 | 99 |
| BARBER, M. | Rose | T24N | R3E | Section 5 | 40 |
| BARBER, M. | Foster | T24N | R2E | Section 8 | 40 |
| BARBER, MARY | Rose | T24N | R3E | Section 5 | 40 |
| BARBER, O. N. | Rose | T24N | R3E | Section 5 | 40 |
| BARBER, O. N. | Rose | T24N | R3E | Section 8 | 160 |
| BARBER, O. N. | Rose | T24N | R3E | Section 9 | 80 |
| BARBER, S. | Hill | T23N | R4E | Section 11 | 40 |
| BARBER, W. | Hill | T23N | R4E | Section 1 | 89 |
| BARNUM, T. | Logan | T22N | R4E | Section 15 | 80 |
| BARRETT, M. | Logan | T22N | R4E | Section 28 | 80 |
| BARRINGER, F. | Goodar | T24N | R4E | Section 24 | 40 |
| BARRINGER, W. C. | Goodar | T24N | R4E | Section 23 | 40 |
| BARTELLS, C. | Rose | T24N | R2E | Section 35 | 80 |
| BARTELS, A. | Klacking | T23N | R2E | Section 1 | 80 |
| BARTELS, C. | Cumming | T23N | R3E | Section 6 | 45 |
| BARTELS, C. | Klacking | T23N | R2E | Section 1 | 40 |
| BARTHLOW, J. | Rose | T24N | R3E | Section 23 | 40 |
| BARTON, A. | Foster | T24N | R1E | Section 17 | 120 |
| BARTRAM, W. & WF. | West Branch | T22N | R2E | Section 26 | 40 |
| BASENBORK, J. | West Branch | T22N | R2E | Section 32 | 120 |
| BASHAW, W. | Logan | T22N | R4E | Section 22 | 120 |
| BASHER, G. | Rose | T24N | R3E | Section 31 | 42 |
| BASHMAN, H. J. | Klacking | T23N | R2E | Section 22 | 80 |
| BASLOO, MRS. | Mills | T21N | R3E | Section 20 | 160 |
| BATDORF, C. | Rose | T24N | R2E | Section 36 | 40 |
| BATDORF, W. E. | Rose | T24N | R2E | Section 36 | 40 |
| BAUCHER, P. | Edwards | T21N | R1E | Section 7 | 88 |
| BAUER, F. | Horton | T21N | R2E | Section 17 | 80 |
| BAUMCHIN, J. EST. | West Branch | T22N | R2E | Section 27 | 100 |
| BAUMCHIN, N. | West Branch | T22N | R2E | Section 22 | 40 |
| BAUMIHAN, F. | West Branch | T22N | R2E | Section 27 | 40 |
| BEACH, O. | Logan | T22N | R4E | Section 29 | 80 |
| BEACH, O. | Logan | T22N | R4E | Section 32 | 40 |
| BEACH, R. | Rose | T24N | R3E | Section 32 | 80 |
| BEAMER, W. E. | Edwards | T21N | R1E | Section 24 | 80 |
| BEATH, R. | Klacking | T23N | R2E | Section 31 | 80 |
| BEAVER LAKE | Foster | T23N | R1E | Section 29 | |
| BEBEE, L. | Cumming | T23N | R3E | Section 34 | 40 |
| BECK, B. | Cumming | T23N | R3E | Section 31 | 80 |
| BECK, C. | Richland | T21N | R4E | Section 6 | 52 |
| BECK, C. | Cumming | T23N | R3E | Section 29 | 80 |
| BECKER, A. | Goodar | T24N | R4E | Section 35 | 102 |
| BECKER, C. EST. | Horton | T21N | R2E | Section 36 | 80 |
| BECKER, G. | Horton | T21N | R2E | Section 33 | 40 |
| BECKER, J. | Horton | T21N | R2E | Section 35 | 160 |
| BECKWITH, J. | Edwards | T21N | R1E | Section 27 | 170 |
| BEDTELYON, G. | Churchill | T22N | R3E | Section 29 | 160 |
| BEDTELYON, J. | Churchill | T22N | R3E | Section 20 | 80 |
| BEDTELYON, J. | Churchill | T22N | R3E | Section 21 | 40 |
| BEDWELL, C. | Richland | T21N | R4E | Section 36 | 40 |
| BEECHIGHT, J. | Rose | T24N | R3E | Section 25 | 40 |
| BEECHIGHT, J. | Rose | T24N | R3E | Section 26 | 20 |
| BEECHRAFT, J. | Goodar | T24N | R4E | Section 31 | 40 |
| BEEFORD, M. | Horton | T21N | R2E | Section 34 | 120 |
| BEEHLER, P. | Rose | T24N | R3E | Section 31 | 43 |
| BELANGER, H. | Churchill | T22N | R3E | Section 26 | 40 |
| BELDEN, C. | Ogemaw | T22N | R1E | Section 34 | 60 |
| BELDEN, C. D. | Ogemaw | T22N | R1E | Section 33 | 40 |
| BELDEN, N. | Ogemaw | T22N | R1E | Section 34 | 80 |
| BELDEN, S. G. | Goodar | T24N | R4E | Section 1 | 45 |
| BELINGER, L. | Edwards | T21N | R1E | Section 25 | 120 |
| BELL, C. L. | Cumming | T23N | R3E | Section 15 | 40 |
| BELL, F. | Rose | T24N | R3E | Section 20 | 80 |
| BELL, F. G. | Rose | T24N | R3E | Section 19 | 40 |
| BELL, M. | Churchill | T22N | R3E | Section 1 | 40 |
| BELL, R. M. | Churchill | T22N | R3E | Section 1 | 80 |
| BELL, W. | Logan | T22N | R4E | Section 28 | 40 |
| BELL, W. | Cumming | T23N | R3E | Section 9 | 40 |
| BELL, W. J. | Hill | T23N | R4E | Section 23 | 40 |
| BELL, W. J. | Cumming | T23N | R3E | Section 10 | 40 |
| BELL, W. J. | Cumming | T23N | R3E | Section 13 | 80 |
| BELL, W. J. | Cumming | T23N | R3E | Section 28 | 40 |
| BELL, W. J. | Rose | T24N | R3E | Section 5 | 126 |
| BELL, W. J. | Ogemaw | T22N | R1E | Section 11 | 480 |
| BELL, W. J. | Ogemaw | T22N | R1E | Section 15 | 40 |
| BELL, W. T. | Rose | T24N | R3E | Section 2 | 87 |
| BELL, WM. J. | Klacking | T23N | R2E | Section 4 | 625 |
| BELL, WM. J. | Klacking | T23N | R2E | Section 5 | 621 |
| BELL, WM. J. | Klacking | T23N | R2E | Section 8 | 640 |
| BELLANGER, A. E. | Churchill | T22N | R3E | Section 36 | 80 |
| BELLANGER, H. | Churchill | T22N | R3E | Section 36 | 40 |
| BELLE, J. EST. | Goodar | T24N | R4E | Section 1 | 80 |
| BENDER, C. S. | Horton | T21N | R2E | Section 7 | 80 |
| BENGSTON, B. | Foster | T23N | R1E | Section 17 | 320 |
| BENJAMIN, A. | Cumming | T23N | R3E | Section 8 | 40 |
| BENJAMIN, A. | Cumming | T23N | R3E | Section 15 | 40 |
| BENJAMIN, J. E. | Churchill | T22N | R3E | Section 7 | 80 |
| BENJAMIN, J. P. | Churchill | T22N | R3E | Section 30 | 44 |
| BENJAMIN, M. | Churchill | T22N | R3E | Section 8 | 40 |
| BENJAMIN, W. | Churchill | T22N | R3E | Section 30 | 40 |
| BENNET, A. | Foster | T24N | R2E | Section 21 | 80 |
| BENNETT & VOY | Hill | T23N | R4E | Section 23 | 83 |
| BENNETT, A. D. | Foster | T24N | R2E | Section 21 | 320 |
| BENNETT, B. | Churchill | T22N | R3E | Section 4 | 323 |
| BENNETT, B. | Churchill | T22N | R3E | Section 5 | 83 |
| BENNETT, B. | Rose | T24N | R3E | Section 16 | 440 |
| BENNETT, C. | Hill | T23N | R4E | Section 23 | 71 |
| BENNETT, C. | West Branch | T22N | R2E | Section 12 | 80 |
| BENNETT, J. | Churchill | T22N | R3E | Section 6 | 44 |
| BENNETT, W. & M. | West Branch | T22N | R2E | Section 1 | 80 |
| BERBER, H. | Richland | T21N | R4E | Section 36 | 40 |
| BERGQUIST, E. | Richland | T21N | R4E | Section 34 | 80 |
| BERGQUIST, G. | Richland | T21N | R4E | Section 34 | 80 |
| BERGQUIST, G. | Richland | T21N | R4E | Section 35 | 130 |
| BERKO, J. | Mills | T21N | R3E | Section 33 | 40 |
| BERRY, C. | Goodar | T24N | R4E | Section 12 | 80 |
| BERRY, J. | Goodar | T24N | R4E | Section 13 | 40 |
| BERRY, J. | Goodar | T24N | R4E | Section 14 | 40 |
| BERRY, W. | Goodar | T24N | R4E | Section 8 | 40 |
| BEST, J. | Mills | T21N | R3E | Section 12 | 80 |
| BEST, MRS. J. | Mills | T21N | R3E | Section 13 | 40 |
| BEST, J. & W. MAY | Mills | T21N | R3E | Section 14 | 40 |
| BEST, L. | Mills | T21N | R3E | Section 13 | 80 |
| BEY, A. | Edwards | T21N | R1E | Section 22 | 40 |
| BHOLINGER, T. | West Branch | T22N | R2E | Section 26 | 80 |
| BIDWELL, MRS. | Richland | T21N | R4E | Section 35 | 40 |
| BINDCHUTTEL, F. | Goodar | T24N | R4E | Section 23 | 40 |
| BIRD, B. | Rose | T24N | R3E | Section 5 | 40 |
| BIXBY, H. D. | Rose | T24N | R2E | Section 36 | 60 |
| BLACK, J. R. | Richland | T21N | R4E | Section 35 | 120 |
| BLACK LAKE | Cumming | T23N | R3E | Section 1 | |
| BLACK LAKE | Cumming | T23N | R3E | Section 12 | |
| BLACKLEDGE, J. | Rose | T24N | R3E | Section 25 | 80 |
| BLACKLEDGE, W. | Rose | T24N | R3E | Section 25 | 40 |
| BLACKMAN, E. | Richland | T21N | R4E | Section 26 | 40 |
| BLAIR, S. | Klacking | T23N | R2E | Section 11 | 160 |
| BLAIR, S. T. | Klacking | T23N | R2E | Section 12 | 40 |
| BLAIR, S. T. & S. G. | Klacking | T23N | R2E | Section 2 | 80 |
| BLAKELY, C. | Churchill | T22N | R3E | Section 5 | 120 |
| BLANCHARD, I. | Richland | T21N | R4E | Section 21 | 40 |
| BLANCHER, B. | Churchill | T22N | R3E | Section 7 | 40 |
| BLANCHER, M. | Churchill | T22N | R3E | Section 7 | 40 |
| BLISS, C. S. | Foster | T23N | R1E | Section 24 | 640 |
| BLOOD, C. | Goodar | T24N | R4E | Section 33 | 160 |
| BLOOD, W. | Horton | T21N | R2E | Section 34 | 80 |
| BLOOMFIELD & JACKSON | Hill | T23N | R4E | Section 13 | 80 |
| BLOOMFIELD & JACKSON | Hill | T23N | R4E | Section 14 | 80 |
| BLOOMFIELD, M. | Hill | T23N | R4E | Section 13 | 124 |
| BLOOMFIELD, M. | Hill | T23N | R4E | Section 14 | 56 |
| BLUEMENTHAL, P. | Edwards | T21N | R1E | Section 32 | 80 |
| BLUM, J. | Churchill | T22N | R3E | Section 3 | 44 |
| BLUM, J. | Churchill | T22N | R3E | Section 12 | 80 |
| BLUM, J. | Churchill | T22N | R3E | Section 13 | 40 |
| BLUMENTHAL, I. | Horton | T21N | R2E | Section 28 | 80 |
| BOBOLETTE, K. M. | Hill | T23N | R4E | Section 3 | 172 |
| BODE, E. | Richland | T21N | R4E | Section 29 | 80 |
| BOHLEY, A. | Klacking | T23N | R2E | Section 13 | 160 |
| BOHLEY, P. | Klacking | T23N | R2E | Section 12 | 80 |
| BOHLINGER, F. | West Branch | T22N | R2E | Section 18 | 80 |
| BOHLY, H. | Klacking | T23N | R2E | Section 24 | 40 |
| BOHNARD, D. | Horton | T21N | R2E | Section 7 | 40 |
| BOHNARD, D. | Edwards | T21N | R1E | Section 23 | 80 |
| BOHNARD, F. | Edwards | T21N | R1E | Section 24 | 120 |
| BOHNARD, J. | Edwards | T21N | R1E | Section 14 | 40 |
| BOHNARD, J. | Edwards | T21N | R1E | Section 23 | 80 |
| BOISE, H. | Foster | T24N | R1E | Section 11 | 160 |
| BOLEY, MRS. A. | Rose | T24N | R3E | Section 31 | 80 |
| BOLYEA, J. | Hill | T23N | R4E | Section 6 | 40 |
| BONER, A. C. | Richland | T21N | R4E | Section 32 | 80 |
| BONESHOFER, E. | Edwards | T21N | R1E | Section 9 | 80 |
| BONHARD, M. | Edwards | T21N | R1E | Section 12 | 120 |
| BONTRAGER, H. | Logan | T22N | R4E | Section 32 | 80 |
| BORDEN, C. | Rose | T24N | R2E | Section 26 | 40 |
| BORDEN, F. | Rose | T24N | R2E | Section 24 | 80 |
| BORDEN, H. | Rose | T24N | R2E | Section 24 | 40 |
| BORDEN, W. | Hill | T23N | R4E | Section 14 | 40 |
| BORTEL, S. | Hill | T23N | R4E | Section 24 | 40 |
| BOTRIEFF, C. | Mills | T21N | R3E | Section 20 | 40 |
| BOUTELL, F. E. | Ogemaw | T22N | R1E | Section 5 | 641 |
| BOUTELL, F. E. | Ogemaw | T22N | R1E | Section 6 | 683 |
| BOUTELL, F. E. | Ogemaw | T22N | R1E | Section 7 | 638 |
| BOUTELL, F. E. | Ogemaw | T22N | R1E | Section 8 | 640 |
| BOUTELL RANCH | Ogemaw | T22N | R1E | Section 17 | 640 |
| BOUTELL RANCH | Ogemaw | T22N | R1E | Section 18 | 680 |
| BOUTELL RANCH | Ogemaw | T22N | R1E | Section 21 | 320 |
| BOWERS, H. | Foster | T24N | R2E | Section 7 | 160 |
| BOWERS, H. | Foster | T24N | R2E | Section 8 | 160 |
| BOWERS, H. | Foster | T24N | R2E | Section 17 | 80 |
| BOWERS, H. | Foster | T24N | R2E | Section 18 | 160 |
| BOWSER, S. | Logan | T22N | R4E | Section 20 | 120 |
| BOYDEN, G. J. | Horton | T21N | R2E | Section 11 | 40 |
| BOYER, A. | Foster | T24N | R1E | Section 34 | 40 |
| BOYER, A. J. | Foster | T23N | R1E | Section 16 | 640 |
| BOYER, A. J. | Foster | T23N | R1E | Section 28 | 480 |
| BOYER, A. J. | Foster | T23N | R1E | Section 29 | 40 |
| BOYER, S. | Mills | T21N | R3E | Section 10 | 40 |
| BOYZAN, M. | Mills | T21N | R3E | Section 7 | 44 |
| BOZSA, A. | Mills | T21N | R3E | Section 16 | 40 |
| BRACK, C. L. | Foster | T24N | R1E | Section 13 | 200 |
| BRACK, C. L. | Foster | T24N | R1E | Section 22 | 240 |
| BRADLEY, F. | Churchill | T22N | R3E | Section 30 | 44 |
| BRADLEY, S. | Churchill | T22N | R3E | Section 29 | 40 |
| BRADLEY, S. | Churchill | T22N | R3E | Section 30 | 40 |
| BRADLY, R. | Richland | T21N | R4E | Section 17 | 80 |
| BRADY, O. | Hill | T23N | R4E | Section 6 | 40 |
| BRAGG, J. | West Branch | T22N | R2E | Section 33 | 40 |
| BRAGG, N. & F. | West Branch | T22N | R2E | Section 33 | 40 |
| BRAGG, N. & F. | West Branch | T22N | R2E | Section 32 | 80 |
| BRAGG, R. | Horton | T21N | R2E | Section 4 | 80 |
| BRANT, J. & E. | Hill | T23N | R4E | Section 12 | 45 |
| BREADON, R. | West Branch | T22N | R2E | Section 18 | 80 |
| BREEDING, O. | Foster | T23N | R1E | Section 7 | 84 |
| BREEN, O. | Mills | T21N | R3E | Section 19 | 40 |
| BRENNAN, E. | Mills | T21N | R3E | Section 14 | 40 |
| BRENNAN, J. | Ogemaw | T22N | R1E | Section 34 | 80 |
| BREWER, B. | Edwards | T21N | R1E | Section 2 | 40 |
| BREWER, C. | Klacking | T23N | R2E | Section 14 | 80 |
| BREWER, D. H. | Hill | T23N | R4E | Section 22 | 40 |
| BREWER, H. | Edwards | T21N | R1E | Section 12 | 160 |
| BREWER, W. | Klacking | T23N | R2E | Section 24 | 80 |
| BREWER, W. R. | Klacking | T23N | R2E | Section 24 | 80 |
| BREWER, W. R. | Klacking | T23N | R2E | Section 26 | 200 |
| BRICK, J. | West Branch | T22N | R2E | Section 1 | 40 |
| BRICK, J. | West Branch | T22N | R2E | Section 2 | 85 |
| BRICK, JNO. | West Branch | T22N | R2E | Section 1 | 40 |
| BRICK, L. | West Branch | T22N | R2E | Section 2 | 42 |
| BRICK, M. | West Branch | T22N | R2E | Section 13 | 40 |
| BRICK, P. | Edwards | T21N | R1E | Section 10 | 80 |
| BRICK, P. | Edwards | T21N | R1E | Section 15 | 40 |
| BRIGGS, D. | Churchill | T22N | R3E | Section 6 | 85 |
| BRINDER, E. EST. | Klacking | T23N | R2E | Section 35 | 200 |
| BRINDLE, E. | Churchill | T22N | R3E | Section 6 | 44 |
| BRINDLE, E. | Churchill | T22N | R3E | Section 7 | 88 |
| BRINDLEY, A. | Churchill | T22N | R3E | Section 7 | 168 |
| BRINDLEY, A. | Churchill | T22N | R3E | Section 15 | 40 |
| BRINDLEY, D. | Logan | T22N | R4E | Section 11 | 80 |
| BRINDLEY, D. | Logan | T22N | R4E | Section 12 | 80 |
| BRINDLEY, E. | West Branch | T22N | R2E | Section 1 | 40 |
| BRINDLEY, E. | West Branch | T22N | R2E | Section 12 | 40 |
| BRINDLEY, F. | Logan | T22N | R4E | Section 11 | 80 |
| BRINDLEY, F. | Churchill | T22N | R3E | Section 14 | 80 |
| BRINDLEY, G. | West Branch | T22N | R2E | Section 12 | 40 |
| BRINDLEY, J. | Logan | T22N | R4E | Section 11 | 200 |
| BRINDLEY, J. | Logan | T22N | R4E | Section 17 | 240 |
| BRINDLEY, J. | Logan | T22N | R4E | Section 18 | 240 |
| BRINDLEY, J. | Churchill | T22N | R3E | Section 9 | 40 |
| BRINDLEY, W. | Churchill | T22N | R3E | Section 7 | 120 |
| BRINDLY, E. | Hill | T23N | R4E | Section 22 | 160 |
| BRINKLEY, J. | West Branch | T22N | R2E | Section 29 | 40 |
| BRINKLEY, J. | West Branch | T22N | R2E | Section 30 | 80 |
| BRINKLEY, J. | West Branch | T22N | R2E | Section 32 | 60 |
| BRINKMAN, W. M. | Logan | T22N | R4E | Section 31 | 515 |
| BROBERG, F. | Churchill | T22N | R3E | Section 15 | 40 |
| BROCK, C. C. | Foster | T24N | R1E | Section 15 | 160 |
| BROCK, C. C. | Foster | T24N | R1E | Section 16 | 320 |
| BROCK, M. W. | Horton | T21N | R2E | Section 25 | 160 |
| BROGA | Horton | T21N | R2E | Section 2 | 80 |
| BROMLEY, A. | Edwards | T21N | R1E | Section 35 | 80 |
| BRONSON, W. M. | Logan | T22N | R4E | Section 23 | 80 |
| BROOKS, C. | Klacking | T23N | R2E | Section 10 | 80 |
| BROOKS, C. | Klacking | T23N | R2E | Section 11 | 80 |
| BROOKS, C. | Klacking | T23N | R2E | Section 15 | 320 |
| BROOKS, H. F. | Rose | T24N | R3E | Section 4 | 40 |
| BROWN, A. | Logan | T22N | R4E | Section 34 | 80 |
| BROWN, A. | Logan | T22N | R4E | Section 35 | 80 |
| BROWN, C. | Klacking | T23N | R2E | Section 6 | 210 |
| BROWN, C. E. | Mills | T21N | R3E | Section 22 | 40 |
| BROWN, F. | Cumming | T23N | R3E | Section 1 | 82 |
| BROWN, F. | Rose | T24N | R3E | Section 36 | 80 |
| BROWN, J. C. | Churchill | T22N | R3E | Section 22 | 40 |
| BROWN, J. R. | Churchill | T22N | R3E | Section 18 | 85 |
| BROWN, L. | Horton | T21N | R2E | Section 28 | 120 |
| BROWN, L. | Horton | T21N | R2E | Section 29 | 40 |
| BROWN, M. | Rose | T24N | R3E | Section 15 | 40 |
| BROWN, N. | Logan | T22N | R4E | Section 25 | 80 |
| BROWN, T. | Edwards | T21N | R1E | Section 28 | 80 |
| BROWN, W. | Logan | T22N | R4E | Section 23 | 100 |
| BROWNELL, H. | Hill | T23N | R4E | Section 2 | 160 |
| BROWNELL, H. | Hill | T23N | R4E | Section 3 | 160 |
| BROWNELL, H. | Hill | T23N | R4E | Section 10 | 80 |
| BUCK, A. | Rose | T24N | R3E | Section 34 | 40 |
| BUCK, WM. | Rose | T24N | R2E | Section 35 | 60 |
| BUCKINGHAM, F. | West Branch | T22N | R2E | Section 26 | 40 |
| BUCKINGHAM, F. | West Branch | T22N | R2E | Section 35 | 40 |
| BUCKLE, H. | Edwards | T21N | R1E | Section 3 | 160 |
| BUCKLE, H. | Edwards | T21N | R1E | Section 10 | 80 |
| BUCKLEY, W. | Ogemaw | T22N | R1E | Section 33 | 80 |
| BUFFALO LAND CO. | Hill | T23N | R4E | Section 11 | 40 |
| BUFFALO LAND CO. | Hill | T23N | R4E | Section 14 | 40 |
| BUFFALO LAND CO. | Hill | T23N | R4E | Section 15 | 120 |
| BUFFALO LAND CO. | Hill | T23N | R4E | Section 16 | 80 |
| BUFFALO LAND CO. | Hill | T23N | R4E | Section 17 | 120 |
| BUFFALO LAND CO. | Hill | T23N | R4E | Section 21 | 40 |
| BUFFALO LAND CO. | Hill | T23N | R4E | Section 22 | 320 |
| BUFFALO LAND CO. | Hill | T23N | R4E | Seciton 26 | 158 |
| BUFFALO LAND CO. | Hill | T23N | R4E | Section 27 | 120 |
| BUFFALO LAND CO. | Hill | T23N | R4E | Section 28 | 83 |
| BUFFALO LAND CO. | Mills | T21N | R3E | Section 7 | 40 |
| BUFFALO LAND CO. | Mills | T21N | R3E | Section 10 | 40 |
| BUFFALO LAND CO. | Mills | T21N | R3E | Section 19 | 160 |
| BUFFALO LAND CO. | Cumming | T23N | R3E | Section 2 | 40 |
| BUFFALO LAND CO. | Cumming | T23N | R3E | Section 3 | 200 |
| BUFFALO LAND CO. | Cumming | T23N | R3E | Section 10 | 80 |
| BUFFALO LAND CO. | Cumming | T23N | R3E | Section 11 | 40 |
| BUFFALO LAND CO. | Cumming | T23N | R3E | Section 15 | 80 |
| BUFFALO LAND CO. | Cumming | T23N | R3E | Section 23 | 40 |
| BUFFALO LAND CO. | West Branch | T22N | R2E | Section 5 | 120 |
| BUGQUIST, G. | Richland | T21N | R4E | Section 9 | 40 |
| BUGNER LAKE | Mills | T21N | R3E | Section 1 | |
| BULL, F. | Rose | T24N | R3E | Section 19 | 80 |
| BURCHFIELD, W. | Rose | T24N | R2E | Section 36 | 40 |
| BURGESS, J. | Ogemaw | T22N | R1E | Section 12 | 40 |
| BURGHER, W. | Edwards | T21N | R1E | Section 9 | 40 |
| BURNAM, B. | Churchill | T22N | R3E | Section 36 | 80 |
| BURR, A. M. | Churchill | T22N | R3E | Section 29 | 240 |
| BURT, E. | West Branch | T22N | R2E | Section 13 | 40 |
| BURT, E. M. | Churchill | T22N | R3E | Section 18 | 84 |
| BURT, J. | Edwards | T21N | R1E | Section 34 | 80 |
| BURTCH & DANIELS | Mills | T21N | R3E | Section 12 | 80 |
| BUTLE, A. | Mills | T21N | R3E | Section 21 | 40 |
| BUTLER, W. | Ogemaw | T22N | R1E | Section 22 | 40 |
| BUTTLER, W. & M. | Ogemaw | T22N | R1E | Section 22 | 80 |
| BYCE, C. | Goodar | T24N | R4E | Section 1 | 40 |
| BYCE, C. | Rose | T24N | R3E | Section 22 | 80 |
| BYCE, C. | Rose | T24N | R3E | Section 23 | 40 |
| BYCE, G. | Goodar | T24N | R4E | Section 1 | 80 |
| BYERS, J. | Cumming | T23N | R3E | Section 25 | 40 |
| BYERS, J. | Cumming | T23N | R3E | Section 26 | 40 |
| BYINGTON, E. | Logan | T22N | R4E | Section 32 | 40 |
| BYRON BANK | Horton | T21N | R2E | Section 5 | 80 |
| BYRON BANK | Edwards | T21N | R1E | Section 26 | 80 |
| BYRON BANK | Edwards | T21N | R1E | Section 27 | 40 |
| C. D. B. | Ogemaw | T22N | R1E | Section 34 | 20 |
| C. J. | Horton | T21N | R2E | Section 26 | 27 |
| C. L. | Cumming | T23N | R3E | Section 7 | 20 |
| C. S. | Hill | T23N | R4E | Section 1 | 10 |
| C. V. | West Branch | T22N | R2E | Section 19 | 19 |
| CALLAHAN, A. | Rose | T24N | R2E | Section 26 | 40 |
| CAMPBELL, G. | Rose | T24N | R2E | Section 36 | 80 |
| CAMPBELL, R. | Rose | T24N | R2E | Section 24 | 80 |
| CAMPBELLS COR. | West Branch | T22N | R2E | Section 12 | |
| CANFIELD | Hill | T23N | R4E | Section 25 | |
| CAPITOL LAND CORP. | Mills | T21N | R3E | Section 18 | 80 |
| CARD, S. | Rose | T24N | R3E | Section 14 | 40 |
| CARD, S. | Rose | T24N | R3E | Section 15 | 40 |
| CARENCE, MRS. TOM | Foster | T23N | R1E | Section 22 | 160 |
| CARLSON, H. | Richland | T21N | R4E | Section 16 | 80 |
| CARPENTER, W. | Mills | T21N | R3E | Section 8 | 80 |
| CARR, E. | Richland | T21N | R4E | Section 33 | 120 |
| CARR, L. EST. | West Branch | T22N | R2E | Section 18 | 80 |
| CARRINGTON, A. | Rose | T24N | R3E | Section 18 | 40 |
| CARRINGTON, C. | Rose | T24N | R3E | Section 18 | 40 |
| CARROLL, H. | Edwards | T21N | R1E | Section 11 | 40 |
| CARROLL, H. D. | Edwards | T21N | R1E | Section 11 | 180 |
| CARRY, H | Edwards | T21N | R1E | Section 36 | 40 |
| CARSCALLEN BROS. | Churchill | T22N | R3E | Section 21 | 40 |
| CARSCALLEN, R. O. BROS. | Churchill | T22N | R3E | Section 9 | 120 |
| CARSCALLEN, R. O. BROS. | Churchill | T22N | R3E | Section 16 | 240 |
| CARTER, G. | Foster | T24N | R1E | Section 18 | 80 |
| CASCADDEN, C. | Horton | T21N | R2E | Section 8 | 80 |
| CASLER, J. | Ogemaw | T22N | R1E | Section 28 | 160 |
| CASS, J. EST. | Foster | T24N | R1E | Section 18 | 160 |
| CASS, M. | Foster | T24N | R1E | Section 21 | 40 |
| CAVERLY, A. | Logan | T22N | R4E | Section 9 | 123 |
| CEMETERY | Goodar | T24N | R4E | Section 13 | |
| CEMETERY | Churchill | T23N | R3E | Section 10 | |
| CEMETERY | Rose | T24N | R2E | Section 36 | |
| CEMETERY | Edwards | T21N | R1E | Section 26 | |
| CHAMBERS, C. EST. | Logan | T22N | R4E | Section 16 | 240 |
| CHAMBERS, F. | Klacking | T23N | R2E | Section 17 | 120 |
| CHAMBERS, F. | Foster | T24N | R2E | Section 6 | 50 |
| CHAMBERS, W. | West Branch | T22N | R2E | Section 4 | 80 |
| CHAMBERS, W. | West Branch | T22N | R2E | Section 5 | 40 |
| CHAPMAN, C. | Horton | T21N | R2E | Section 2 | 40 |
| CHARLICK, W. & R. | Hill | T23N | R4E | Section 12 | 40 |
| CHARWIN, M. | Mills | T21N | R3E | Section 26 | 40 |
| CHASE, J. | West Branch | T22N | R2E | Section 12 | 40 |
| CHASE, W. | Klacking | T23N | R2E | Section 2 | 80 |
| CHATMAN LAKE | Edwards | T21N | R1E | Section 31 | |
| CHATMAN LAKE | Edwards | T21N | R1E | Section 32 | |
| CHERRY, P. | Hill | T23N | R4E | Section 25 | 40 |
| CHILDS, B. | Klacking | T23N | R2E | Section 18 | 40 |
| CHILDS, R. M. | Klacking | T23N | R2E | Section 18 | 40 |
| CHIPPS, MRS. W. | Richland | T21N | R4E | Section 24 | 80 |
| CHREINA, L. | Hill | T23N | R4E | Section 8 | 40 |
| CHRISTIE, J. | Richland | T21N | R4E | Section 33 | 160 |
| CHRISTIE, J. | Richland | T21N | R4E | Section 34 | 160 |
| CHRIVIA, I. | Hill | T23N | R4E | Section 16 | 40 |
| CHRIVIA, JOE | Hill | T23N | R4E | Section 16 | 80 |
| CHRIVIA, L. | Hill | T23N | R4E | Section 16 | 40 |
| CHURCH | Churchill | T22N | R3E | Section 8 | |
| CHURCH | Churchill | T22N | R3E | Section 10 | |
| CHURCH | Edwards | T21N | R1E | Section 26 | |
| CHURCH, E. | Logan | T22N | R4E | Section 28 | 40 |
| CHURCH, MRS. E. | Logan | T22N | R4E | Section 22 | 80 |
| CHURCH, W. R. | Rose | T24N | R3E | Section 27 | 40 |
| CHURCHILL, C. | Richland | T21N | R4E | Section 17 | 40 |
| CLAFLIN, A. F. | Rose | T24N | R3E | Section 6 | 76 |
| CLARK, A. | Horton | T21N | R2E | Section 10 | 40 |
| CLARK BROS. | Richland | T21N | R4E | Section 36 | 80 |
| CLARK, J. | Logan | T22N | R4E | Section 32 | 40 |
| CLARK, J. | Logan | T22N | R4E | Section 33 | 40 |
| CLARK, J. | Mills | T21N | R3E | Section 9 | 40 |
| CLARK, J. | West Branch | T22N | R2E | Section 13 | 40 |
| CLARK, MRS. J. | Richland | T21N | R4E | Section 25 | 40 |
| CLARK, MRS. J. | Richland | T21N | R4E | Section 26 | 40 |
| CLARK, MRS. J. | Richland | T21N | R4E | Section 35 | 40 |
| CLARK, M. | Foster | T24N | R2E | Section 7 | 168 |
| CLARK, R. | Horton | T21N | R2E | Section 21 | 120 |
| CLARK, R. | West Branch | T22N | R2E | Section 33 | 80 |
| CLARK, R. W. | West Branch | T22N | R2E | Section 32 | 80 |
| CLARK, W. | Hill | T23N | R4E | Section 5 | 42 |
| CLARY, A. | Cumming | T23N | R3E | Section 26 | 80 |
| CLEAR LAKE | Richland | T21N | R4E | Section 7 | |
| CLEAR LAKE | Richland | T21N | R4E | Section 18 | |
| CLEAR LAKE | Hill | T23N | R4E | Section 31 | |
| CLEAR LAKE | Hill | T23N | R4E | Section 32 | |
| CLEAR LAKE | Foster | T23N | R1E | Section 2 | |
| CLEAR LAKE | Foster | T23N | R1E | Section 3 | |
| CLEAR LAKE | Foster | T23N | R1E | Section 10 | |
| CLEAR LAKE | Foster | T23N | R1E | Section 11 | |
| CLEMENS, C. | Logan | T22N | R4E | Section 19 | 80 |
| CLEMENS, C. | Logan | T22N | R4E | Section 20 | 40 |
| CLEO STATE BANK | Mills | T21N | R3E | Section 18 | 160 |
| CLIFF, C. H. | Richland | T21N | R4E | Section 16 | 40 |
| CLIFF, R. H. | Richland | T21N | R4E | Section 16 | 57 |
| CLIFF, W. O. | Hill | T23N | R4E | Section 20 | 160 |
| CLIFF, W. O. | Hill | T23N | R4E | Section 21 | 240 |
| CLINE, H. | Goodar | T24N | R4E | Section 3 | 80 |
| CLOKINS, P. | Hill | T23N | R4E | Section 9 | 80 |
| COALHORST, G. | Edwards | T21N | R1E | Section 21 | 80 |
| COANENT, A. L. | Hill | T23N | R4E | Section 21 | 120 |
| COANENT, O. L. | Hill | T23N | R4E | Section 21 | 160 |
| COHOON, D. | Edwards | T21N | R1E | Section 16 | 200 |
| COKE, W. G. | Goodar | T24N | R4E | Section 4 | 86 |
| COLE & PETTY | Goodar | T24N | R4E | Section 15 | 80 |
| COLE, J. | Foster | T24N | R1E | Section 29 | 40 |
| COLLDAY, W. | Foster | T24N | R1E | Section 18 | 80 |
| COLLIER, M. | Rose | T24N | R2E | Section 26 | 40 |
| COMMERCIAL FOREST | Klacking | T23N | R2E | Section 19 | 575 |
| COMSTOCK, W. A. | Rose | T24N | R3E | Section 10 | 520 |
| COMSTOCK, W. A. | Rose | T24N | R3E | Section 18 | 235 |
| COMSTOCK, W. H. | Rose | T24N | R3E | Section 8 | 40 |
| CONARD, C. | Mills | T21N | R3E | Section 15 | 120 |
| CONARD, C. | Mills | T21N | R3E | Section 22 | 40 |
| CONANT, G. | Klacking | T23N | R2E | Section 27 | 40 |
| CONDON, E. EST. | Hill | T23N | R4E | Section 20 | 40 |
| CONLEY, C. | Rose | T24N | R3E | Section 4 | 40 |
| CONLEY, G. | Rose | T24N | R3E | Section 29 | 40 |
| CONLEY, H. | Rose | T24N | R3E | Section 20 | 40 |
| CONNELL, T. EST. | Rose | T24N | R3E | Section 16 | 40 |
| CONORD, C. | Mills | T21N | R3E | Section 14 | 40 |
| CONVERSE, F. | Ogemaw | T22N | R1E | Section 4 | 639 |
| CONWAY, C. & P. | Hill | T23N | R4E | Section 15 | 160 |
| COOK & HARVEY | Hill | T23N | R4E | Section 29 | 40 |
| COOK & HARVEY | Hill | T23N | R4E | Section 30 | 160 |
| COOK, A. | Horton | T21N | R2E | Section 5 | 69 |
| COOK, A. | Horton | T21N | R2E | Section 6 | 67 |
| COOK, A. | Horton | T21N | R2E | Section 9 | 80 |
| COOK, A. | West Branch | T22N | R2E | Section 32 | 40 |
| COOK, C. | West Branch | T22N | R2E | Section 31 | 30 |
| COOK, E. | Horton | T21N | R2E | Section 9 | 80 |
| COOK, EVA | Horton | T21N | R2E | Section 8 | 120 |
| COOK, J. | West Branch | T22N | R2E | Section 20 | 40 |
| COOK, J. | West Branch | T22N | R2E | Section 31 | 80 |
| COOK, L. | Horton | T21N | R2E | Section 6 | 80 |
| COOK, R. | Horton | T21N | R2E | Section 4 | 80 |
| COOK, R. | Horton | T21N | R2E | Section 9 | 40 |
| COOK, R. | Foster | T24N | R1E | Section 1 | 160 |
| COOK, W. E. | Richland | T21N | R4E | Section 5 | 596 |
| COOK, W. E. | Richland | T21N | R4E | Section 6 | 101 |
| COOK, W. E. | Mills | T21N | R3E | Section 1 | 209 |
| COOL, W. | West Branch | T22N | R2E | Section 11 | 40 |
| COOLEY, G. | Churchill | T22N | R3E | Section 30 | 40 |
| COON, A. | Foster | T24N | R1E | Section 30 | 82 |
| COON, O. C. | Foster | T24N | R1E | Section 29 | 80 |
| COONS, E. | Klacking | T23N | R2E | Section 34 | 80 |
| COOPER, F. | Churchill | T22N | R3E | Section 9 | 70 |
| COPAS, J. H. | Horton | T21N | R2E | Section 24 | 200 |
| COPOS, J. H. | Horton | T21N | R2E | Section 13 | 110 |
| CORBETT, J. H. | Mills | T21N | R3E | Section 26 | 40 |
| CORESON, J. | Rose | T24N | R3E | Section 29 | 40 |
| COREY, C. | Richland | T21N | R4E | Section 33 | 80 |
| CORNELL, A. | Cumming | T23N | R3E | Section 25 | 40 |
| CORNING, W. EST. | Rose | T24N | R2E | Section 24 | 120 |
| CORRIGAN, P. J. | Logan | T22N | R4E | Section 26 | 80 |
| CORSER, H. H. | Rose | T24N | R2E | Section 15 | 100 |
| CORWIN, A. | Cumming | T23N | R3E | Section 25 | 40 |
| COSAND, A. | Rose | T24N | R3E | Section 26 | 100 |
| COSTER, D. | West Branch | T22N | R2E | Section 12 | 50 |
| COTTLE, C. | Churchill | T22N | R3E | Section 30 | 40 |
| COTTLE, J. W. | Churchill | T22N | R3E | Section 19 | 160 |
| COTTLE, W. | Churchill | T22N | R3E | Section 18 | 80 |
| COTTLE, W. | Churchill | T22N | R3E | Section 30 | 40 |
| COTTLE, W. J. | Churchill | T22N | R3E | Section 17 | 80 |
| COULTRIE, J. B. & M. | Mills | T21N | R3E | Section 16 | 40 |
| COULTRIE, J. B. & M. | Mills | T21N | R3E | Section 21 | 40 |
| COURTRIGHT, M. | Goodar | T24N | R4E | Section 15 | 40 |
| COURTRIGHT, M. L. | Goodar | T24N | R4E | Section 27 | 40 |
| COURTWRIGHT, DR. | Cumming | T23N | R3E | Section 7 | 40 |
| COWAL & BENNETT | Hill | T23N | R4E | Section 23 | 39 |
| COWAN, A. & W. | West Branch | T22N | R2E | Section 14 | 30 |
| COWAN, A. & W. | West Branch | T22N | R2E | Section 15 | 72 |
| COWAN, M. | West Branch | T22N | R2E | Section 14 | 44 |
| COWAN, W. & R. | West Branch | T22N | R2E | Section 15 | 104 |
| COWIE, DR. EST. | Hill | T23N | R4E | Section 24 | 40 |
| COX, C. | West Branch | T22N | R2E | Section 2 | 43 |
| COX, C. | West Branch | T22N | R2E | Section 18 | 45 |
| COX, D. | Edwards | T21N | R1E | Section 27 | 40 |
| COX, J. & J. | West Branch | T22N | R2E | Section 22 | 40 |
| CRABBE, G. S. & M. | Mills | T21N | R3E | Section 10 | 75 |
| CRABTREE, H. | Klacking | T23N | R2E | Section 29 | 80 |
| CRABTREE, H. | Klacking | T23N | R2E | Section 31 | 80 |
| CRAFT, G. | Cumming | T23N | R3E | Section 20 | 40 |
| CRAFT, H. | Cumming | T23N | R3E | Section 16 | 40 |
| CRAFT, H. | Cumming | T23N | R3E | Section 17 | 40 |
| CRAFT, H. | Cumming | T23N | R3E | Section 19 | 40 |
| CRAFT, W. | Cumming | T23N | R3E | Section 19 | 40 |
| CRAGO, E. | Logan | T22N | R4E | Section 24 | 160 |
| CRAIG, J. | Richland | T21N | R4E | Section 23 | 40 |
| CRAMM, A. J. | Richland | T21N | R4E | Section 24 | 160 |
| CRANBERRY LAKE | Richland | T21N | R4E | Section 18 | |
| CRANBERRY LAKE | Richland | T21N | R4E | Section 19 | |
| CRANBERRY LAKE | Hill | T23N | R4E | Section 2 | |
| CRANDALL, DR. | Churchill | T22N | R3E | Section 21 | 40 |
| CRANDALL, W. | Hill | T23N | R4E | Section 20 | 80 |
| CRANDELL, C. | Churchill | T22N | R3E | Section 33 | 40 |
| CRANE, W. H. | Goodar | T24N | R4E | Section 32 | 80 |
| CRANER, C. | Richland | T21N | R4E | Section 24 | 120 |
| CRANER, C. | Richland | T21N | R4E | Section 25 | 40 |
| CRAPO, J. | West Branch | T22N | R2E | Section 8 | 40 |
| CRAPO LAKE | West Branch | T22N | R2E | Section 8 | |
| CRAPO LAKE | West Branch | T22N | R2E | Section 9 | |
| CRASHER, G. | Ogemaw | T22N | R1E | Section 28 | 80 |
| CRAVER, E. | Richland | T21N | R4E | Section 36 | 40 |
| CRAWBURG, MRS. | Cumming | T23N | R3E | Section 5 | 40 |
| CRAWFORD, E. & W. | West Branch | T22N | R2E | Section 28 | 160 |
| CRAWFORD, F. D. | Ogemaw | T22N | R1E | Section 10 | 40 |
| CRAWFORD, F. D. | Ogemaw | T22N | R1E | Sectioin 15 | 80 |
| CRAWFORD, G. | Cumming | T23N | R3E | Section 16 | 80 |
| CRAWFORD, RAY | Ogemaw | T22N | R1E | Section 15 | 40 |
| CREW, J. | Cumming | T23N | R3E | Section 36 | 80 |
| CROBENACHER, B. | Foster | T24N | R1E | Section 27 | 160 |
| CROMWELL, J. | Cumming | T23N | R3E | Section 26 | 40 |
| CROMWELL, J. A. | Cumming | T23N | R3E | Section 35 | 80 |
| CROSS, A. & A. & WF | West Branch | T22N | R2E | Section 2 | 80 |
| CROTTY, W. E. | Rose | T24N | R2E | Section 23 | 40 |
| CROTTY, W. E. | Riose | T24N | R2E | Section 26 | 80 |
| CROW, E. | West Branch | T22N | R2E | Section 36 | 80 |
| CROW, J. | Edwards | T21N | R1E | Section 4 | 77 |
| CROW, J. C. | Edwards | T21N | R1E | Section 4 | 80 |
| CROW, S. | Ogemaw | T22N | R1E | Section 32 | 200 |
| CROZIER, T. | Rose | T24N | R3E | Section 25 | 40 |
| CROZIER, W. | Goodar | T24N | R4E | Section 20 | 400 |
| CROZIER, W. & IDA | Goodar | T24N | R4E | Sectioni 30 | 170 |
| CRUICKSHANK, J. | Edwards | T21N | R1E | Section 35 | 40 |
| CRUICKSHANK, R. | Edwards | T21N | R1E | Section 35 | 40 |
| CRUM, E. | Rose | T24N | R3E | Section 26 | 80 |
| CULLIS, H. | Richland | T21N | R4E | Section 24 | 40 |
| CUMMING, L. | Klacking | T23N | R2E | Section 12 | 80 |
| CUMMINGS, J. | Churchill | T22N | R3E | Section 35 | 80 |
| CUMMINGS, J. | Churchill | T22N | R3E | Section 36 | 160 |
| CURRIE, G. | Richland | T21N | R4E | Section 14 | 40 |
| CURRIE, G. | Richland | T21N | R4E | Section 27 | 80 |
| CURRIE, G. EST. | Richland | T21N | R4E | Section 15 | 120 |
| CURRIE, H. | Richland | T21N | R4E | Section 15 | 40 |
| CURRIE, R. | Richland | T21N | R4E | Section 14 | 40 |
| CURTIS, I. | Edwards | T21N | R1E | Section 17 | 160 |
| CURTISS, W. A. | Horton | T21N | R2E | Section 36 | 160 |
| CUTTING, MRS. H. J. | Foster | T24N | R1E | Section 32 | 320 |
| CUTTING, MRS. H. J. | Foster | T24N | R1E | Section 33 | 40 |
| CUTTING, MRS. H. J. | Foster | T23N | R1E | Section 5 | 120 |
| D & M R. R. | Richland | T21N | R4E | Section 12 | |
| D & M R. R. | Richland | T21N | R4E | Section 13 | |
| D & M R. R. | Richland | T21N | R4E | Section 14 | |
| D & M R. R. | Richland | T21N | R4E | Section 22 | |
| D & M R. R. | Richland | T21N | R4E | Section 23 | |
| D. C. | West Branch | T22N | R2E | Section 1 | 20 |
| D.M.R.R. CO. | Goodar | T24N | R4E | Section 31 | 40 |
| D. S. | Rose | T24N | R3E | Section 31 | 20 |
| DACK, L. | West Branch | T22N | R2E | Section 21 | 40 |
| DAHL, A. | Churchill | T22N | R3E | Section 15 | 40 |
| DALLINGTON, T. S. | Rose | T24N | R3E | Section 33 | 40 |
| DAMON | Foster | T24N | R2E | Section 8 | |
| DANBAMLEW, J. | Richland | T21N | R4E | Section 15 | 40 |
| DANIELS, R. | Rose | T24N | R3E | Section 14 | 40 |
| DANIELS, W. | Rose | T24N | R3E | Section 14 | 40 |
| DANIELS, W. E. | Rose | T24N | R3E | Section 14 | 40 |
| DANTZER EST. | Cumming | T23N | R3E | Section 29 | 40 |
| DANTZER, P. | Cumming | T23N | R3E | Section 20 | 80 |
| DANTZER, MRS. P. | Cumming | T23N | R3E | Section 29 | 40 |
| DANYLOKY, K. | Ogemaw | T22N | R1E | Section 16 | 80 |
| DARE, J. | Hill | T23N | R4E | Section 6 | 40 |
| DARRER, J. | Cumming | T23N | R3E | Section 35 | 40 |
| DAVID, A. S. | Churchill | T22N | R3E | Section 26 | 40 |
| DAVID, L. | Churchill | T22N | R3E | Section 25 | 80 |
| DAVID, S. M. | Churchill | T22N | R3E | Section 24 | 80 |
| DAVIS, MRS. C. H. | Logan | T22N | R4E | Section 28 | 80 |
| DAVIS, D. | Foster | T24N | R1E | Section 2 | 40 |
| DAVIS, D. | Foster | T24N | R1E | Section 10 | 400 |
| DAVIS, D. | Foster | T24N | R1E | Section 15 | 120 |
| DAVIS, F. | Cumming | T23N | R3E | Section 25 | 80 |
| DAVIS, F. | Cumming | T23N | R3E | Section 36 | 80 |
| DAVIS, J. | Hill | T23N | R4E | Section 18 | 91 |
| DAVIS, L. | Hill | T23N | R4E | Section 25 | 160 |
| DAVIS, M. | Foster | T24N | R1E | Section 17 | 40 |
| DAVIS, P. | Rose | T24N | R3E | Section 15 | 80 |
| DAY, H. | Horton | T21N | R2E | Section 12 | 80 |
| DAY, P. A. | Hill | T23N | R4E | Section 27 | 20 |
| DAY, P. A. | Hill | T23N | R4E | Section 34 | (Island) |
| DAYTON, E. | Churchill | T22N | R3E | Section 7 | 80 |
| DEASE LAKE | Hill | T23N | R4E | Section 11 | |
| DEASE LAKE | Hill | T23N | R4E | Section 12 | |
| DEASE LAKE | Hill | T23N | R4E | Section 13 | |
| DEASE LAKE | Hill | T23N | R4E | Section 14 | |
| DECKER, E. | Edwards | T21N | R1E | Section 26 | 40 |
| DECKER, E. | Edwards | T21N | R1E | Section 34 | 80 |
| DECKER, F. | Richland | T21N | R4E | Section 19 | 36 |
| DECKER, T. | Cumming | T23N | R3E | Section 24 | 80 |
| DEER LAKE | West Branch | T22N | R2E | Section 9 | |
| DEFORD, G. | Rose | T24N | R3E | Section 30 | 80 |
| DELANY, L. | Cumming | T23N | R3E | Section 19 | 40 |
| DEMARGIS, E. | Hill | T23N | R4E | Section 20 | 80 |
| DEMATIO, T. | Edwards | T21N | R1E | Section 28 | 160 |
| DEMATIO, T. | Edwards | T21N | R1E | Section 29 | 80 |
| DEMITT, A. | Mills | T21N | R3E | Section 2 | 78 |
| DEMSLEDT, E. | Hill | T23N | R4E | Section 36 | 80 |
| DENIA, J. | West Branch | T22N | R2E | Section 13 | 80 |
| DENNIS, E. | Hill | T23N | R4E | Section 25 | 80 |
| DENNIS, E. | Goodar | T24N | R4E | Section 24 | 40 |
| DENNIS, J. | Logan | T22N | R4E | Section 19 | 80 |
| DENSMORE, P. D. | Klacking | T23N | R2E | Section 25 | 40 |
| DERR, J. A. | Goodar | T24N | R4E | Section 3 | 80 |
| DESSARAND, C. | Horton | T21N | R2E | Section 11 | 40 |
| DETBRENER, C. | Klacking | T23N | R2E | Section 13 | 40 |
| DETRICK CREEK | Churchill | T22N | R3E | Section 11 | |
| DETRICK CREEK | Churchill | T22N | R3E | Section 12 | |
| DETRICK CREEK | Churchill | T22N | R3E | Section 14 | |
| DETRICK CREEK | Churchill | T22N | R3E | Section 21 | |
| DETRICK CREEK | Churchill | T22N | R3E | Section 22 | |
| DETRICK CREEK | Churchill | T22N | R3E | Section 23 | |
| DETRICK CREEK | Churchill | T22N | R3E | Section 26 | |
| DETROIT & MACKINAC R. R. | Rose | T24N | R3E | Section 31 | |
| DETROIT & MACKINAC R. R. | Rose | T24N | R3E | Section 32 | |
| DETROIT & MACKINAC R. R. | Rose | T24N | R3E | Section 33 | |
| DETROIT & MACKINAC R. R. | Rose | T24N | R3E | Section 34 | |
| DETROIT & MACKINAC R. R. | Rose | T24N | R3E | Section 35 | |
| DETROIT & MACKINAC R. R. | Rose | T24N | R3E | Section 36 | |
| DETROIT HUNTING CLUB | Goodar | T24N | R4E | Section 12 | 40 |
| DETROIT TRUST CO. | Foster | T24N | R2E | Section 21 | 160 |
| DETROIT TRUST CO. | Foster | T24N | R2E | Section 29 | 520 |
| DETZLER, F. | Cumming | T23N | R3E | Section 20 | 40 |
| DETZLER, W. | Klacking | T23N | R2E | Section 22 | 40 |
| DETZLER, W. | Klacking | T23N | R2E | Section 25 | 80 |
| DEVOE LAKE | Cumming | T23N | R3E | Section 11 | |
| DEVOE LAKE | Cumming | T23N | R3E | Section 12 | |
| DEWEY, E. | Mills | T21N | R3E | Section 16 | 40 |
| DEWEY, E. A. | Richland | T21N | R4E | Section 16 | 80 |
| DEYO, F. | Hill | T23N | R4E | Section 1 | 88 |
| DIEBOLD, J. G. | Horton | T21N | R2E | Section 18 | 282 |
| DIEBOLD, L. | Edwards | T21N | R1E | Section 23 | 80 |
| DIEHL, C. | Logan | T22N | R4E | Section 16 | 80 |
| DIETRICH, C. | Mills | T21N | R3E | Section 8 | 80 |
| DIETZ, MRS. A. | Cumming | T23N | R3E | Section 18 | 85 |
| DIETZ, J. | Cumming | T23N | R3E | Section 18 | 44 |
| DIETZ, L. | Cumming | T23N | R3E | Section 18 | 40 |
| DIETZ, N. | Cumming | T23N | R3E | Section 18 | 168 |
| DILLENBECK, A. | Churchill | T22N | R3E | Section 6 | 80 |
| DILLENBECK, W. | Churchill | T22N | R3E | Section 29 | 40 |
| DILLSAVER, J. | Cumming | T23N | R3E | Section 26 | 40 |
| DIMMOCK, MRS. R. C. | Rose | T24N | R3E | Section 30 | 41 |
| DOBLAR, O. | Mills | T21N | R3E | Section 2 | 120 |
| DOBSON, J. | Goodar | T24N | R4E | Section 20 | 40 |
| DOBSON, J. | Rose | T24N | R3E | Section 26 | 40 |
| DODDS, A. | Logan | T22N | R4E | Section 29 | 40 |
| DODDS, A. | Logan | T22N | R4E | Section 30 | 80 |
| DODDS, H. | Logan | T22N | R4E | Section 29 | 80 |
| DODDS, H. | Logan | T22N | R4E | Section 30 | 80 |
| DODDS, MRS. M. J. | Logan | T22N | R4E | Section 30 | 80 |
| DODDS, R. | Churchill | T22N | R3E | Section 24 | 120 |
| DODDS, R. | Churchill | T22N | R3E | Section 26 | 80 |
| DODDS, R. A. | Logan | T22N | R4E | Section 30 | 80 |
| DODGE & BOYER | Foster | T23N | R1E | Section 9 | 160 |
| DODGE & BOYER | Foster | T23N | R1E | Section 11 | 160 |
| DODGE & BOYER | Foster | T23N | R1E | Section 18 | 160 |
| DODGE, H. | Klacking | T23N | R2E | Section 6 | 159 |
| DODGE, H. | Klacking | T23N | R2E | Section 16 | 360 |
| DODGE, H. | Rose | T24N | R2E | Section 10 | 40 |
| DODGE, H. | Foster | T24N | R2E | Section 18 | 47 |
| DODGE, H. | Foster | T24N | R2E | Section 20 | 160 |
| DODGE, H. | Foster | T24N | R2E | Section 31 | 93 |
| DODGE, H. | Foster | T24N | R1E | Section 2 | 280 |
| DODGE, H. | Foster | T24N | R1E | Section 34 | 40 |
| DODGE, H. | Foster | T23N | R1E | Section 1 | 158 |
| DODGE, H. | Foster | T23N | R1E | Section 4 | 199 |
| DODGE, H. | Foster | T23N | R1E | Section 5 | 80 |
| DODGE, H. | Foster | T23N | R1E | Section 7 | 80 |
| DODGE, H. | Foster | T23N | R1E | Section 8 | 40 |
| DODGE, H. | Foster | T23N | R1E | Section 10 | 40 |
| DODGE, H. | Foster | T23N | R1E | Section 18 | 80 |
| DODGE, MC C. & BOYER | Foster | T24N | R1E | Section 2 | 160 |
| DODSON, JESS | Hill | T23N | R4E | Section 2 | 133 |
| DOHERTY, J. | Ogemaw | T22N | R1E | Section 35 | 160 |
| DOLL, A. | Rose | T24N | R3E | Section 24 | 80 |
| DOLL, J. | Rose | T24N | R3E | Section 23 | 40 |
| DOLL, J. | Rose | T24N | R3E | Section 24 | 40 |
| DOLL, JNO. | Rose | T24N | R3E | Section 24 | 40 |
| DOLPH, M. | Klacking | T23N | R2E | Section 1 | 80 |
| DONKERHOUSE, A. | Hill | T23N | R4E | Section 35 | 39 |
| DONNELL, A. P. | Mills | T21N | R3E | Section 15 | 40 |
| DONOVAN, EDITH | West Branch | T22N | R2E | Section 19 | 46 |
| DONOVAN, J. | West Branch | T22N | R2E | Section 19 | 40 |
| DORON, L. | West Branch | T22N | R2E | Section 27 | 120 |
| DORSEY, J. | Rose | T24N | R3E | Section 36 | 40 |
| DORSSAY | Foster | T24N | R1E | Section 3 | 320 |
| DORY, A. | Churchill | T22N | R3E | Section 33 | 80 |
| DOUGLAS, A. D. | Richland | T21N | R4E | Section 26 | 90 |
| DOUGLAS, A. D. | Richland | T21N | R4E | Section 27 | 40 |
| DOUZOLISKI, F. | Ogemaw | T22N | R1E | Section 16 | 80 |
| DOVECOTT, SAM | Cumming | T23N | R3E | Section 36 | 76 |
| DRAKE, A. | Klacking | T23N | R2E | Section 26 | 40 |
| DRAKE, A. | Klacking | T23N | R2E | Section 35 | 40 |
| DRAKE, A. J. | Klacking | T23N | R2E | Section 34 | 80 |
| DRAKE, A. J. | Klacking | T23N | R2E | Section 35 | 40 |
| DRAKE, W. | Klacking | T23N | R2E | Section 7 | 80 |
| DREGBURG, H. W. | Hill | T23N | R4E | Section 24 | 80 |
| DREGBURG, H. W. | Hill | T23N | R4E | Section 25 | 120 |
| DRESSLER, MOSE | Foster | T24N | R1E | Section 22 | 80 |
| DREW, R. | Hill | T23N | R4E | Section 31 | 230 |
| DREWER, C. | Foster | T23N | R1E | Section 21 | 160 |
| DROWN, S. | Richland | T21N | R4E | Section 25 | 40 |
| DUIVER, C. | Foster | T23N | R1E | Section 35 | 40 |
| DUNBAR, A. | Ogemaw | T22N | R1E | Section 13 | 40 |
| DUNBAR, E. | West Branch | T22N | R2E | Section 7 | 40 |
| DUNBAR, H. | Horton | T21N | R2E | Section 4 | 40 |
| DUNCAN, J. | West Branch | T22N | R2E | Section 33 | 80 |
| DUNCAN, J. | Klacking | T23N | R2E | Section 28 | 80 |
| DUNCAN, J. | Klacking | T23N | R2E | Section 33 | 80 |
| DUNHAM, J. | Goodar | T24N | R4E | Section 3 | 80 |
| DUNLAP, A. | Rose | T24N | R3E | Section 26 | 40 |
| DUNLAP, A. L. | Rose | T24N | R3E | Section 26 | 100 |
| DURHAM, B. | Edwards | T21N | R1E | Section 23 | 40 |
| DURRIG, THEO. | Edwards | T21N | R1E | Section 5 | 157 |
| DWYER & CO. | Mills | T21N | R3E | Section 8 | 40 |
| DYER, P. | Rose | T24N | R2E | Section 1 | 160 |
| E. F. | West Branch | T22N | R2E | Section 19 | 20 |
| E. F. | Foster | T24N | R1E | Section 34 | 20 |
| E. H. | West Branch | T22N | R2E | Section 32 | 20 |
| EALY, J. M. | Cumming | T23N | R3E | Section 2 | 162 |
| EARL BROS. | Foster | T24N | R1E | Section 36 | 80 |
| EARLY, P. J. EST. | Hill | T23N | R4E | Section 25 | 80 |
| EARLY, R. J. | Mills | T21N | R3E | Section 14 | 80 |
| EARLY, T. EST. | Hill | T23N | R4E | Section 25 | 80 |
| EASTMAN, B. | Churchill | T22N | R3E | Section 26 | 80 |
| EASTMAN, E. | Klacking | T23N | R2E | Section 26 | 179 |
| EASTMAN, J. | Churchill | T22N | R3E | Section 22 | 120 |
| EASTMAN, L. CO. | Rose | T24N | R3E | Section 11 | 40 |
| EASTMAN, L. S. | Rose | T24N | R3E | Section 11 | 160 |
| EATON, J. | Mills | T21N | R3E | Section 28 | 40 |
| EATON, S. | Klacking | T23N | R2E | Section 18 | 40 |
| EDDY CREEK (NORTH) | Horton | T21N | R2E | Section 2 | |
| EDDY CREEK (NORTH) | Horton | T21N | R2E | Section 3 | |
| EDDY CREEK (NORTH) | Horton | T21N | R2E | Section 4 | |
| EDDY CREEK (NORTH) | Horton | T21N | R2E | Section 12 | |
| EDDY CREEK (SOUTH) | Horton | T21N | R2E | Section 3 | |
| EDDY CREEK (SOUTH) | Horton | T21N | R2E | Section 4 | |
| EDDY CREEK (SOUTH) | Horton | T21N | R2E | Section 9 | |
| EDDY CREEK (SOUTH) | Horton | T21N | R2E | Section 10 | |
| EDDY CREEK (SOUTH) | Horton | T21N | R2E | Section 11 | |
| EDDY CREEK (SOUTH) | Horton | T21N | R2E | Section 13 | |
| EDDY CREEK (SOUTH) | Horton | T21N | R2E | Section 14 | |
| EDDY CREEK (SOUTH) | Horton | T21N | R2E | Sectioin 23 | |
| EDDY CREEK (SOUTH) | Horton | T21N | R2E | Section 24 | |
| EDMOND BROS. | Cumming | T23N | R3E | Section 5 | 121 |
| EDMOND, M. | Rose | T24N | R3E | Section 32 | 200 |
| EDMOND, R. | Rose | T24N | R3E | Section 32 | 60 |
| EDWARDS | Edwards | T21N | R1E | Section 25 | |
| EDWARDS, J. | Richland | T21N | R4E | Section 23 | 120 |
| EDWARDS, J. | Richland | T21N | R4E | Section 26 | 100 |
| EDWARDS LAKE | Edwards | T21N | R1E | Section 22 | |
| EDWARDS LAKE | Edwards | T21N | R1E | Section 27 | |
| EDWARDS LAKE | Edwards | T21N | R1E | Section 28 | |
| EHINGER, T. | Horton | T21N | R2E | Section 30 | 40 |
| EISHERN, C. | Cumming | T23N | R3E | Section 30 | 120 |
| ELDER, J. | Richland | T21N | R4E | Section 7 | 47 |
| ELLIOTT, S. E. | Foster | T24N | R1E | Section 1 | 150 |
| ELLIS, A. M. | Ogemaw | T22N | R1E | Section 14 | 40 |
| ELLIS, W. | Ogemaw | T22N | R1E | Section 23 | 80 |
| ELLSWORTH, R. | Logan | T22N | R4E | Section 32 | 80 |
| ELROY, J. | Mills | T21N | R3E | Section 26 | 40 |
| EMERY | Churchill | T22N | R3E | Section 33 | 80 |
| EMRY, J. | Ogemaw | T22N | R1E | Section 15 | 80 |
| ENGEL | West Branch | T22N | R2E | Section 20 | 40 |
| ENGEL, F. J. | West Branch | T22N | R2E | Section 20 | 40 |
| ENGEL, G. | West Branch | T22N | R2E | Section 9 | 320 |
| ENGEL, G. | West Branch | T22N | R2E | Section 16 | 140 |
| ENGEL, J. EST. | West Branch | T22N | R2E | Section 21 | 80 |
| ENGLE, F. | West Branch | T22N | R2E | Section 3 | 80 |
| ENGLE, F. | West Branch | T22N | R2E | Section 9 | 40 |
| ENGLE, F. | West Branch | T22N | R2E | Section 10 | 40 |
| ENGLE, F. J. | West Branch | T22N | R2E | Section 3 | 160 |
| ENGLE, F. J. | West Branch | T22N | R2E | Section 4 | 40 |
| ENGLE, F. J. | West Branch | T22N | R2E | Section 10 | 40 |
| ERB, E. | Edwards | T21N | R1E | Section 16 | 80 |
| ERICKSON, J. | Richland | T21N | R4E | Section 25 | 100 |
| ERNST, C. | Logan | T22N | R4E | Section 15 | 160 |
| ERRAND, ROY | Edwards | T21N | R1E | Section 32 | 80 |
| EVALINE, G. W. | Horton | T21N | R2E | Section 1 | 149 |
| EVANS, A. EST. | Richland | T21N | R4E | Section 19 | 69 |
| EVANS, E. M. | Richland | T21N | R4E | Section 25 | 40 |
| EVANS, E. M. | Richland | T21N | R4E | Section 36 | 40 |
| EVERETT, E. | Logan | T22N | R4E | Section 11 | 80 |
| EVERETT, E. E. | Logan | T22N | R4E | Section 2 | 250 |
| EVERETT, E. E. | Logan | T22N | R4E | Section 3 | 613 |
| EVERETT, E. E. | Logan | T22N | R4E | Section 10 | 160 |
| EVERETT, G. | Cumming | T23N | R3E | Section 19 | 84 |
| EVERETT, M. | Cumming | T23N | R3E | Section 19 | 88 |
| EVERETT, M. | Cumming | T23N | R3E | Section 30 | 44 |
| EVILSIZER, O. | Horton | T21N | R2E | Section 31 | 80 |
| EWALD, A. | Churchill | T22N | R3E | Section 26 | 80 |
| EWALD, A. | Churchill | T22N | R3E | Section 27 | 80 |
| EWALD, E. | Churchill | T22N | R3E | Section 28 | 80 |
| EWALD, F. | Churchill | T22N | R3E | Section 28 | 80 |
| EWALD, G. | Churchill | T22N | R3E | Section 22 | 80 |
| EWALD, G. | Churchill | T22N | R3E | Section 28 | 120 |
| EWALD, J. | Churchill | T22N | R3E | Section 27 | 240 |
| EWALD, P. | Churchill | T22N | R3E | Section 23 | 40 |
| EWALD, P. | Churchill | T22N | R3E | Section 27 | 40 |
| EWALD, P. | Churchill | T22N | R3E | Section 28 | 40 |
| EYMER, A. | Hill | T23N | R4E | Section 35 | 39 |
| EYMER, C. | Mills | T21N | R3E | Section 1 | 160 |
| EYMER, G. | Richland | T21N | R4E | Section 21 | 80 |
| EYMER, MRS. G. | Richland | T21N | R4E | Section 9 | 80 |
| EYMER, GEO. | Logan | T22N | R4E | Section 16 | 320 |
| EYMER, GEORGE | Hill | T23N | R4E | Section 34 | 348 |
| EYSTONE | Klacking | T23N | R2E | Section 7 | 80 |
| F. | Horton | T21N | R2E | Section 26 | 5 |
| F. R. | West Branch | T22N | R2E | Section 12 | 20 |
| F. S. | Rose | T24N | R3E | Section 35 | 10 |
| FACH, G. W. | Klacking | T23N | R2E | Section 24 | 170 |
| FALLS, F. H. | Klacking | T23N | R2E | Section 9 | 80 |
| FANN, T. | Richland | T21N | R4E | Section 29 | 40 |
| FANN, T. | Richland | T21N | R4E | Section 30 | 40 |
| FANNER, J. | Horton | T21N | R2E | Section 30 | 557 |
| FANYO, J. | Foster | T24N | R1E | Section 21 | 80 |
| FANYO, J. | Foster | T24N | R1E | Section 29 | 40 |
| FAY, M. A. | Foster | T24N | R1E | Section 23 | 120 |
| FEEDING GROUND LAKE | Mills | T21N | R3E | Section 23 | |
| FEEDING GROUND LAKE | Mills | T21N | R3E | Section 26 | |
| FEGAN, J. | Richland | T21N | R4E | Section 20 | 40 |
| FEGAN, J. & H. | Richland | T21N | R4E | Section 29 | 40 |
| FEGAN, P. | Richland | T21N | R4E | Section 21 | 80 |
| FELSTEAD, R. W. | Horton | T21N | R2E | Section 15 | 40 |
| FELSTEAD, R. W. | Horton | T21N | R2E | Section 16 | 160 |
| FERGUSON, B. | Rose | T24N | R3E | Section 30 | 100 |
| FERGUSON, J. | Edwards | T21N | R1E | Section 8 | 80 |
| FERGUSON, S. | Rose | T24N | R2E | Section 25 | 40 |
| FERGUSON, S. | Rose | T24N | R2E | Section 26 | 40 |
| FERN, G. | Horton | T21N | R2E | Section 35 | 80 |
| FERRY, F. | Rose | T24N | R2E | Section 3 | 80 |
| FERRY, F. | Foster | T24N | R2E | Section 16 | 240 |
| FICK, J. | Edwards | T21N | R1E | Section 9 | 80 |
| FIELDS, WM. | Edwards | T21N | R1E | Section 19 | 380 |
| FILLER, J. | Horton | T21N | R2E | Section 18 | 80 |
| FILLER, J. | Horton | T21N | R2E | Section 19 | 40 |
| FILSK, H. | West Branch | T22N | R2E | Section 20 | 40 |
| FINDLEY BROS. | Logan | T22N | R4E | Section 33 | 60 |
| FINERTY, E. | West Branch | T22N | R2E | Section 14 | 52 |
| FINERTY, J. | West Branch | T22N | R2E | Section 20 | 80 |
| FINERTY, J. J. | West Branch | T22N | R2E | Section 11 | 80 |
| FINERTY, P. | West Branch | T22N | R2E | Section 23 | 80 |
| FINGER, H. | Logan | T22N | R4E | Section 21 | 80 |
| FINGER, J. | Richland | T21N | R4E | Section 16 | 40 |
| FINGER, W. | Richland | T21N | R4E | Section 16 | 43 |
| FINGER, W. SR. | Richland | T21N | R4E | Section 21 | 104 |
| FINGER, W. SR. | Richland | T21N | R4E | Section 22 | 80 |
| FINNERTY, MRS. JAS. | Foster | T24N | R1E | Section 36 | 160 |
| FISCHER, J. | Klacking | T23N | R2E | Section 24 | 80 |
| FISHER, A. | Klacking | T23N | R2E | Section 25 | 80 |
| FISHER, H. R. | Edwards | T21N | R1E | Section 14 | 160 |
| FISHER, J. | West Branch | T22N | R2E | Section 35 | 40 |
| FISHHEIN, M. | Mills | T21N | R3E | Section 23 | 40 |
| FISK, A. | West Branch | T22N | R2E | Section 29 | 80 |
| FISK, F. | West Branch | T22N | R2E | Section 28 | 40 |
| FISK, M. | West Branch | T22N | R2E | Section 21 | 80 |
| FISK, M. | West Branch | T22N | R2E | Section 28 | 40 |
| FISK, MARY | West Branch | T22N | R2E | Section 27 | 80 |
| FISK, MARY | Foster | T24N | R1E | Section 14 | 160 |
| FISK, MURY | Foster | T24N | R1E | Section 26 | 160 |
| FLASH, G. | Klacking | T23N | R2E | Section 25 | 40 |
| FLEMING, D. | Klacking | T23N | R2E | Section 27 | 160 |
| FLEMING, DELAN | Klacking | T23N | R2E | Section 28 | 160 |
| FLEMING, FRED | Hill | T23N | R4E | Section 35 | 200 |
| FLEMMING, D. | Foster | T23N | R1E | Section 11 | 160 |
| FLEMMING, D. | Foster | T23N | R1E | Section 13 | 640 |
| FLICH, J. | Edwards | T21N | R1E | Section 17 | 80 |
| FLINCH, A. H. | Foster | T24N | R1E | Section 14 | 40 |
| FLINT, A. H. | Edwards | T21N | R1E | Section 36 | 120 |
| FLINT, C. F. | Edwards | T21N | R1E | Section 36 | 120 |
| FLINT LAND CO. | Goodar | T24N | R4E | Section 27 | 40 |
| FLOWERS, W. | Horton | T21N | R2E | Section 5 | 80 |
| FLYNN, G. | Rose | T24N | R3E | Section 29 | 40 |
| FOGELSONGER, F. | Edwards | T21N | R1E | Section 18 | 80 |
| FOGELSONGER, F. | Edwards | T21N | R1E | Section 19 | 120 |
| FOOTE, E. | Foster | T23N | R1E | Section 6 | 80 |
| FORBES, C. | Rose | T24N | R3E | Section 20 | 40 |
| FORD, J. | Logan | T22N | R4E | Section 28 | 60 |
| FORD, J. | Edwards | T21N | R1E | Section 22 | 80 |
| FORDNEY, J. | Edwards | T21N | R1E | Section 22 | 120 |
| FORDNEY, J. | Edwards | T21N | R1E | Section 30 | 80 |
| FORDNEY, J. | Edwards | T21N | R1E | Section 31 | 170 |
| FOREST PRESERVE | Foster | T24N | R1E | Section 13 | 80 |
| FOREST RESERVE | West Branch | T22N | R2E | Section 6 | 368 |
| FOREST RESERVE | Foster | T24N | R2E | Section 19 | 622 |
| FOREST RESERVE | Foster | T24N | R2E | Section 30 | 508 |
| FOREST RESERVE | Ogemaw | T22N | R1E | Section 29 | 640 |
| FOREST RESERVE | Ogemaw | T22N | R1E | Section 30 | 681 |
| FOREST RESERVE | Ogemaw | T24N | R1E | Section 14 | 160 |
| FOREST RESERVE | Foster | T24N | R1E | Section 24 | 640 |
| FOREST RESERVE | Foster | T24N | R1E | Section 25 | 640 |
| FOREST RESERVE | Foster | T24N | R1E | Section 26 | 320 |
| FOREST RESERVE | Foster | T23N | R1E | Section 33 | 160 |
| FOREST RESERVE | Foster | T23N | R1E | Section 34 | 360 |
| FOREST RESERVE | Foster | T23N | R1E | Section 35 | 320 |
| FORESTRY RESERVE | Ogemaw | T22N | R1E | Section 1 | 632 |
| FORESTRY RESERVE | Ogemaw | T22N | R1E | Section 2 | 516 |
| FORESTRY RESERVE | Ogemaw | T22N | R1E | Section 3 | 632 |
| FORESTRY RESERVE | Ogemaw | T22N | R1E | Section 10 | 300 |
| FORESTRY RESERVE | Ogemaw | T22N | R1E | Section 12 | 160 |
| FORESTRY RESERVE | Ogemaw | T22N | R1E | Section 16 | 280 |
| FORSYTHE, D. | Foster | T24N | R1E | Section 13 | 80 |
| FOSTER, G. | Churchill | T22N | R3E | Section 8 | 200 |
| FOURNIER, F. | Edwards | T21N | R1E | Section 34 | 40 |
| FOURNIER, M. | Edwards | T21N | R1E | Section 27 | 80 |
| FOURNIER, M. | Edwards | T21N | R1E | Section 35 | 40 |
| FOURNIER, N. | Edwards | T21N | R1E | Section 35 | 40 |
| FOX, G. | Churchill | T22N | R3E | Section 17 | 80 |
| FOX, M. | Rose | T24N | R3E | Section 22 | 40 |
| FOX, MRS. | Klacking | T23N | R2E | Section 20 | 40 |
| FOX, P. | Rose | T24N | R3E | Section 15 | 40 |
| FOX, MRS. P. | Rose | T24N | R3E | Section 15 | 40 |
| FOX, W. | Rose | T24N | R3E | Section 14 | 80 |
| FRANCIS, C. E. EST. | Hill | T23N | R4E | Section 34 | 46 |
| FRANKLIN, E. | Rose | T24N | R3E | Section 19 | 40 |
| FRANKLIN, W. | Rose | T24N | R3E | Section 19 | 40 |
| FRATNER, W. H. | Ogemaw | T22N | R1E | Section 31 | 320 |
| FRAZER, C. | Horton | T21N | R2E | Section 10 | 80 |
| FREEMAN, A. | Cumming | T23N | R3E | Section 6 | 40 |
| FREEMAN, F. | Cumming | T23N | R3E | Section 5 | 80 |
| FREEMAN, H. | Cumming | T23N | R3E | Section 8 | 160 |
| FREEMAN, R. | Klacking | T23N | R2E | Section 2 | 80 |
| FRENCH, M. EST. | Ogemaw | T22N | R1E | Section 10 | 40 |
| FRIBFELNER, F. | West Branch | T22N | R2E | Section 10 | 80 |
| FRIBFELNER, F. | West Branch | T22N | R2E | Section 15 | 53 |
| FRICK, J. | Hill | T23N | R4E | Section 14 | 40 |
| FRICK, MRS. | Horton | T21N | R2E | Section 32 | 40 |
| FRIEDMAN, M. | Logan | T22N | R4E | Section 21 | 80 |
| FRIEND, J. | Horton | T21N | R2E | Section 4 | 75 |
| FRITZ, J. | Cumming | T23N | R3E | Section 30 | 43 |
| FRITZ, J. | Cumming | T23N | R3E | Section 31 | 83 |
| FRITZ, J. | Cumming | T23N | R3E | Section 32 | 120 |
| FRITZ, J. & A. | Klacking | T23N | R2E | Section 1 | 80 |
| FRITZ, J. & A. | Klacking | T23N | R2E | Section 2 | 80 |
| FRITZ, J. & A. | Klacking | T23N | R2E | Section 11 | 40 |
| FRITZ, M. | Klacking | T23N | R2E | Section 36 | 80 |
| FROST LAKE | Edwards | T21N | R1E | Section 30 | |
| FROTNER, W. H. | Ogemaw | T22N | R1E | Section 19 | 679 |
| FROWNFELTER, M. | Richland | T21N | R4E | Section 4 | 120 |
| FROWNFELTER, P. | Richland | T21N | R4E | Section 4 | 80 |
| FULLMER, A. | Mills | T21N | R3E | Section 20 | 160 |
| FUNNEL & VALLENDER | Goodar | T24N | R4E | Section 16 | 120 |
| FUNNELL & VALLENDER | Goodar | T24N | R4E | Section 24 | 120 |
| FUNNELL & VALLENDER | Goodar | T24N | R4E | Section 25 | 280 |
| FUNNELL & VALLENDER | Goodar | T24N | R4E | Section 26 | 200 |
| FUNNELL & VALLENDER | Goodar | T24N | R4E | Section 27 | 40 |
| FUNNELL & VALLENDER | Goodar | T24N | R4E | Section 28 | 80 |
| FUNNELL & VALLENDER | Goodar | T24N | R4E | Section 33 | 80 |
| FUNNELL & VALLENDER | Goodar | T24N | R4E | Section 35 | 53 |
| FURZE, E. | West Branch | T22N | R2E | Section 14 | 80 |
| G. L. P. | Hill | T23N | R4E | Section 12 | 30 |
| G. P. | Hill | T23N | R4E | Section 12 | 20 |
| G. R. | Cumming | T23N | R3E | Section 6 | 20 |
| GALBRAITH, D. | Horton | T21N | R2E | Section 31 | 188 |
| GALLAGHER, T. | West Branch | T22N | R2E | Section 26 | 80 |
| GALLAGHER, TOM | West Branch | T22N | R2E | Section 25 | 80 |
| GALLOWAY, R. | Horton | T21N | R2E | Section 17 | 80 |
| GALLOWAY, R. | Horton | T21N | R2E | Section 20 | 40 |
| GAMBER, C. | West Branch | T22N | R2E | Section 35 | 80 |
| GAMBER, E. & WF. | West Branch | T22N | R2E | Section 26 | 80 |
| GAMBLE, W. | Foster | T23N | R1E | Section 1 | 80 |
| GAMBLE, W. T. | Foster | T23N | R1E | Section 6 | 280 |
| GARBER, C. | Rose | T24N | R3E | Section 29 | 40 |
| GARBER, G. | Foster | T24N | R1E | Section 5 | 40 |
| GARDINE, W. | Horton | T21N | R2E | Section 1 | 148 |
| GARDNER, J. | Churchill | T22N | R3E | Section 14 | 40 |
| GARFIELD, S. | West Branch | T22N | R2E | Section 21 | 80 |
| GARLICK, S. | Mills | T21N | R3E | Section 14 | 40 |
| GARNETT, A. | West Branch | T22N | R2E | Section 28 | 40 |
| GARNETT, MRS. A. C. | Logan | T22N | R4E | Section 11 | 80 |
| GARRISON, L. | Goodar | T24N | R4E | Section 29 | 80 |
| GATES, L. M. | Goodar | T24N | R4E | Section 15 | 40 |
| GATES, MRS. L. M. | Goodar | T24N | R4E | Section 17 | 80 |
| GATES, MRS. L. M. | Goodar | T24N | R4E | Section 20 | 40 |
| GATES, R. | Goodar | T24N | R4E | Section 13 | 40 |
| GAUNTLET, JNO. | Goodar | T24N | R4E | Section 6 | 95 |
| GEBHART, JOE | Klacking | T23N | R2E | Section 10 | 80 |
| GEHL, JNO. | Klacking | T23N | R2E | Section 29 | 160 |
| GEISTER, B. | Mills | T21N | R3E | Section 32 | 40 |
| GEORGE, H. | Churchill | T22N | R3E | Section 16 | 120 |
| GEORGE LAKE | Hill | T23N | R4E | Section 8 | |
| GERBER, C. | Horton | T21N | R2E | Section 5 | 80 |
| GERBER, C. | Horton | T21N | R2E | Section 7 | 40 |
| GERBER, D. | Edwards | T21N | R1E | Section 25 | 160 |
| GERBER, D. | Edwards | T21N | R1E | Section 26 | 80 |
| GERBER, J. | Cumming | T23N | R3E | Section 9 | 40 |
| GERBER, J. | Horton | T21N | R2E | Section 7 | 40 |
| GERBER, J. | Horton | T21N | R2E | Section 8 | 80 |
| GERBER, J. | Edwards | T21N | R1E | Section 13 | 160 |
| GERBER, J. & C. EST. | Horton | T21N | R2E | Section 31 | 80 |
| GERBER, J. B. | Horton | T21N | R2E | Section 7 | 88 |
| GERBER, JOE | Edwards | T21N | R1E | Section 13 | 80 |
| GERTY, J. H. | Logan | T22N | R4E | Section 11 | 80 |
| GERTY, J. H. | Logan | T22N | R4E | Section 14 | 280 |
| GESTON, N. | Foster | T23N | R1E | Section 22 | 80 |
| GIBBISON, R. | Foster | T24N | R1E | Section 18 | 80 |
| GIBBS, W. F. | Mills | T21N | R3E | Section 30 | 253 |
| GIBSON, G. | Mills | T21N | R3E | Section 24 | 120 |
| GIELES, J. & F. WILLOBEE | Ogemaw | T22N | R1E | Section 23 | 160 |
| GIFFORD, E. | Rose | T24N | R2E | Section 26 | 40 |
| GIFFORD, R. H. | Rose | T24N | R2E | Section 25 | 40 |
| GILBERT, E. G. | Churchill | T22N | R3E | Section 20 | 80 |
| GILBERT, S. | Hill | T23N | R4E | Section 19 | 40 |
| GILDNER, E. | Edwards | T21N | R1E | Section 11 | 120 |
| GILDNER, H. | Edwards | T21N | R1E | Section 1 | 80 |
| GILDNER, H. | Edwards | T21N | R1E | Section 23 | 120 |
| GILDNER, J. | Edwards | T21N | R1E | Section 23 | 80 |
| GILLETTE, A. | Hill | T23N | R4E | Section 17 | 200 |
| GILLETTE, A. | Hill | T23N | R4E | Section 20 | 40 |
| GILLETTE, T. | Hill | T23N | R4E | Section 7 | 80 |
| GILLIS, R. | Ogemaw | T22N | R1E | Section 23 | 40 |
| GILLIS, ROY | West Branch | T22N | R2E | Section 21 | 100 |
| GILROY, G. | Richland | T21N | R4E | Section 35 | 100 |
| GILSDORF, A. | Logan | T22N | R4E | Section 9 | 40 |
| GILTRAY, G. | Richland | T21N | R4E | Section 15 | 40 |
| GINGELL, J. | Ogemaw | T22N | R1E | Section 26 | 80 |
| GINGELL, J. & J. | Ogemaw | T22N | R1E | Section 26 | 80 |
| GODARD, H. | Mills | T21N | R3E | Section 7 | 40 |
| GODDARD, H. | Horton | T21N | R2E | Section 14 | 80 |
| GOEBEL, W. | Goodar | T24N | R4E | Section 31 | 40 |
| GOFF, D. | Churchill | T22N | R3E | Section 26 | 40 |
| GOFF, S. S. | Klacking | T23N | R2E | Section 29 | 120 |
| GOFFE, DON | Klacking | T23N | R2E | Section 30 | 80 |
| GOFFE, G. | Klacking | T23N | R2E | Section 21 | 80 |
| GOHL, J. | Horton | T21N | R2E | Section 14 | 80 |
| GOINGS, G. | Mills | T21N | R3E | Section 13 | 40 |
| GOLDEN BROS. | Goodar | T24N | R4E | Section 12 | 40 |
| GOLDEN, G. | Goodar | T24N | R4E | Section 15 | 160 |
| GOLDEN, L. | Goodar | T24N | R4E | Section 10 | 40 |
| GOLDEN, R. | Goodar | T24N | R4E | Section 1 | 40 |
| GOLDMAN, MRS. C. | Foster | T24N | R1E | Section 17 | 160 |
| GOOD, W. | Logan | T22N | R4E | Section 30 | 47 |
| GOOD, W. H. | Churchill | T22N | R3E | Section 25 | 40 |
| GOODALE, C. | Richland | T21N | R4E | Section 16 | 69 |
| GOODAR | Goodar | T24N | R4E | Section 3 | |
| GOODAR | Goodar | T24N | R4E | Section 10 | |
| GOODHAND, J. | Churchill | T22N | R3E | Section 1 | 80 |
| GOODRICH, A. | Richland | T21N | R4E | Section 15 | 80 |
| GOODRICH, E. P. | Cumming | T23N | R3E | Section 16 | 40 |
| GOODRICH, J. A. | Churchill | T22N | R3E | Section 33 | 120 |
| GORDAN, W. & C. | Foster | T23N | R1E | Section 14 | 160 |
| GORDEN, G. | Edwards | T21N | R1E | Section 24 | 40 |
| GORDON, W. H. | Logan | T22N | R4E | Section 10 | 40 |
| GOUGEON, R. | Churchill | T22N | R3E | Section 36 | 80 |
| GOULD, F. H. | Edwards | T21N | R1E | Section 13 | 58 |
| GOV'T. | Churchill | T22N | R3E | Section 26 | 40 |
| GOV'T. | Churchill | T22N | R3E | Section 32 | 40 |
| GOV'T. | Cumming | T23N | R3E | Section 21 | 40 |
| GOV'T. | Klacking | T23N | R2E | Section 34 | 40 |
| GOV'T. | Foster | T24N | R2E | Section 5 | 82 |
| GOV'T. | Foster | T24N | R2E | Section 7 | 160 |
| GOV'T. | Foster | T24N | R2E | Section 8 | 120 |
| GOV'T. | Foster | T24N | R2E | Section 9 | 80 |
| GOV'T. | Foster | T24N | R2E | Section 33 | 160 |
| GOV'T. | Rose | T24N | R2E | Section 22 | 80 |
| GOV'T. | Foster | T24N | R1E | Section 1 | 81 |
| GOV'T. | Foster | T24N | R1E | Section 4 | 80 |
| GOV'T. | Foster | T24N | R1E | Section 9 | 320 |
| GOV'T. | Foster | T24N | R1E | Section 10 | 80 |
| GOV'T. | Foster | T24N | R1E | Section 17 | 80 |
| GOV'T. | Foster | T24N | R1E | Section 20 | 80 |
| GOV'T. | Foster | T24N | R1E | Section 22 | 160 |
| GOV'T. | Foster | T24N | R1E | Section 26 | 160 |
| GOV'T. | Foster | T24N | R1E | Section 27 | 160 |
| GOV'T. | Foster | T24N | R1E | Section 30 | 43 |
| GOV'T. | Foster | T23N | R1E | Section 6 | 252 |
| GOV'T. | Foster | T23N | R1E | Section 8 | 80 |
| GOV'T. | Foster | T23N | R1E | Section 30 | 40 |
| GOYER, C. | Mills | T21N | R3E | Section 7 | 40 |
| GOYER, C. H. | Mills | T21N | R3E | Section 7 | 60 |
| GOYER, F. P. | Mills | T21N | R3E | Section 9 | 80 |
| GOYER, F. R. | Mills | T21N | R3E | Section 7 | 60 |
| GRABNOR, L. | Hill | T23N | R4E | Section 6 | 40 |
| GRAHAM, F. B. | Foster | T24N | R2E | Section 4 | 123 |
| GRAHAM, W. | Richland | T21N | R4E | Section 22 | 40 |
| GRAHER, J. C. | Rose | T24N | R3E | Section 33 | 80 |
| GRANT, W. H. | Foster | T24N | R2E | Section 16 | 80 |
| GRAVES, C. | Klacking | T23N | R2E | Section 10 | 40 |
| GRAVES, S. | Klacking | T23N | R2E | Section 10 | 80 |
| GRAWBERG, W. | Rose | T24N | R2E | Section 25 | 160 |
| GRAWBURG, W | Cumming | T23N | R3E | Section 3 | 41 |
| GRAWBURG, W. | Rose | T24N | R3E | Section 32 | 80 |
| GRAWBURG, W. | Rose | T24N | R3E | Section 33 | 80 |
| GRAY, C. | Horton | T21N | R2E | Section 2 | 34 |
| GRAY, J. | Horton | T21N | R2E | Section 2 | 35 |
| GRAY, J. W. | Foster | T24N | R1E | Section 16 | 320 |
| GRAY, W. | Ogemaw | T22N | R1E | Section 23 | 120 |
| GRAY, W. | Ogemaw | T22N | R1E | Section 26 | 80 |
| GRAYBILL, MRS. R. | Cumming | T23N | R3E | Section 31 | 40 |
| GRAYBILL, W. | Cumming | T23N | R3E | Section 33 | 200 |
| GREEN, A. | Edwards | T21N | R1E | Section 25 | 80 |
| GREEN, A. N. | Edwards | T21N | R1E | Section 16 | 80 |
| GREEN, A. & N. | Ogemaw | T22N | R1E | Section 27 | 160 |
| GREEN, E. | Cumming | T23N | R3E | Section 29 | 40 |
| GREEN, F. | Hill | T23N | R4E | Section 13 | 80 |
| GREEN, F. | Edwards | T21N | R1E | Section 9 | 80 |
| GREEN, J. | Cumming | T23N | R3E | Section 30 | 40 |
| GREEN, J. | Cumming | T23N | R3E | Section 31 | 80 |
| GREEN, N. | Cumming | T23N | R3E | Section 17 | 80 |
| GREEN, N. | Cumming | T23N | R3E | Section 30 | 80 |
| GREEN, N. | Klacking | T23N | R2E | Section 22 | 40 |
| GREEN, R. | Hill | T23N | R4E | Section 14 | 80 |
| GREEN, W. | Hill | T23N | R4E | Section 14 | 80 |
| GREENE, V. | Horton | T21N | R2E | Section 15 | 40 |
| GREENSHIELD | Mills | T21N | R3E | Section 22 | 40 |
| GREENWOOD | Horton | T21N | R2E | Section 26 | |
| GREGG, A. | Mills | T21N | R3E | Section 22 | 40 |
| GREGG, R. | Mills | T21N | R3E | Section 22 | 40 |
| GREGORY, C. | Churchill | T22N | R3E | Section 33 | 40 |
| GRENIA, J. | Hill | T23N | R4E | Section 19 | 85 |
| GRENIER, D. | Edwards | T21N | R1E | Section 26 | 40 |
| GRENIER, D. | Edwards | T21N | R1E | Section 34 | 40 |
| GRENIER, D. | Edwards | T21N | R1E | Section 35 | 80 |
| GRENIER, S. | Churchill | T22N | R3E | Section 12 | 80 |
| GRENIER, S. | Churchill | T22N | R3E | Section 13 | 40 |
| GRENIER, S. | Churchill | T22N | R3E | Section 14 | 40 |
| GRETZ, A. | Mills | T21N | R3E | Section 22 | 40 |
| GREY, WM. | Ogemaw | T22N | R1E | Section 32 | 160 |
| GREZEKAK, A. | Churchill | T22N | R3E | Section 11 | 200 |
| GREZEKAK, M. | Churchill | T22N | R3E | Section 11 | 80 |
| GREZESZAK, A. | Churchill | T22N | R3E | Section 13 | 40 |
| GREZESZAK, L. | Churchill | T22N | R3E | Section 22 | 40 |
| GREZESZAK, L. | Churchill | T22N | R3E | Section 24 | 80 |
| GREZEZAK, L. | Churchill | T22N | R3E | Section 10 | 480 |
| GREZEZAK, M. | Churchill | T22N | R3E | Section 2 | 40 |
| GREZEZAK, M. | Churchill | T22N | R3E | Section 10 | 40 |
| GRIFFIN, G. | Horton | T21N | R2E | Section 19 | 40 |
| GRIFFIN, J. | Horton | T21N | R2E | Section 8 | 120 |
| GRIFFIN, W. | West Branch | T22N | R2E | Section 29 | 80 |
| GRIFFIS, L. E. | Edwards | T21N | R1E | Section 19 | 198 |
| GRIFFITH, C. | Churchill | T22N | R3E | Section 15 | 40 |
| GRIFFITH, E. | Foster | T24N | R1E | Section 22 | 160 |
| GRIFFITH, G. | Churchill | T22N | R3E | Section 15 | 40 |
| GRIFFITH, S. | West Branch | T22N | R2E | Section 26 | 40 |
| GRIFFITH, T. | Hill | T23N | R4E | Section 29 | 160 |
| GRIFFITH, W. | Churchill | T22N | R3E | Section 9 | 30 |
| GRIFFLEY, J. | Mills | T21N | R3E | Section 23 | 38 |
| GROSMAN, J. | West Branch | T22N | R2E | Section 11 | 40 |
| GROW, E. M. & C. M. | West Branch | T22N | R2E | Section 36 | 80 |
| GUERT, G. | Hill | T23N | R4E | Section 36 | 160 |
| GUILFORD, A. | Ogemaw | T22N | R1E | Section 32 | 160 |
| GUILFORD, A. | Foster | T24N | R1E | Section 6 | 159 |
| GUILFORD, A. O. | West Branch | T22N | R2E | Section 29 | 80 |
| GUILFORD, C. | Goodar | T24N | R4E | Section 1 | 40 |
| GUILFORD, U. M. | Rose | T24N | R3E | Section 4 | 290 |
| GUISH, S. | Richland | T21N | R4E | Section 20 | 80 |
| GUSTAFSON, J. | Ogemaw | T22N | R1E | Section 25 | 120 |
| GUSTAFSON, J. | Ogemaw | T22N | R1E | Section 35 | 160 |
| GUTHERIE, J. D. | Foster | T24N | R2E | Section 6 | 81 |
| H. D. | Hill | T23N | R4E | Section 8 | 36 |
| H., F. | Logan | T22N | R4E | Section 33 | 20 |
| H. H. | Churchill | T22N | R3E | Section 22 | 20 |
| H. M. LAND LOR. CO. | Rose | T24N | R2E | Section 26 | 160 |
| H. S. | Klacking | T23N | R2E | Section 35 | 20 |
| HAAS, W. | Richland | T21N | R4E | Section 31 | 80 |
| HACHT, J. | Churchill | T22N | R3E | Section 6 | 80 |
| HACHT, J. | Churchill | T22N | R3E | Section 7 | 40 |
| HACHT, J. | West Branch | T22N | R2E | Section 11 | 40 |
| HACHT, J. | West Branch | T22N | R2E | Section 14 | 40 |
| HACKETT, A. | Rose | T24N | R3E | Section 9 | 120 |
| HADD, W. | Logan | T22N | R4E | Section 25 | 40 |
| HAGERMAN, JNO. | Cumming | T23N | R3E | Section 6 | 45 |
| HAIG, B. | West Branch | T22N | R2E | Section 33 | 80 |
| HAINES, G. | West Branch | T22N | R2E | Section 8 | 80 |
| HAINS, E. | Foster | T23N | R1E | Section 26 | 34 |
| HAINS, F. | Foster | T23N | R1E | Section 26 | 86 |
| HALE, C. | Cumming | T23N | R3E | Section 5 | 81 |
| HALEY, M. | Churchill | T22N | R3E | Section 1 | 90 |
| HALEY, M. | Churchill | T22N | R3E | Section 15 | 80 |
| HALEY, M. | Churchill | T22N | R3E | Section 16 | 80 |
| HALEY, M. | Ogemaw | T22N | R1E | Section 13 | 40 |
| HALFORTH, H. | Rose | T24N | R2E | Section 13 | 400 |
| HALIBUT, M. J. | Cumming | T23N | R3E | Section 2 | 39 |
| HALL, A. | Logan | T22N | R4E | Section 10 | 30 |
| HALL, C. | Hill | T23N | R4E | Section 18 | 80 |
| HALL, C. | Hill | T23N | R4E | Section 19 | 45 |
| HALL, E. | Richland | T21N | R4E | Section 4 | 40 |
| HALL, E. | Logan | T22N | R4E | Section 34 | 160 |
| HALL, H. | Logan | T22N | R4E | Section 22 | 40 |
| HALL, H. D. | Churchill | T22N | R3E | Section 10 | 40 |
| HALL, R. H. EST. | Hill | T23N | R4E | Section 19 | 85 |
| HALLOCK, J. | Mills | T21N | R3E | Section 3 | 80 |
| HAMILTON, A. | Edwards | T21N | R1E | Section 21 | 40 |
| HAMILTON, A. | Edwards | T21N | R1E | Section 35 | 40 |
| HAMILTON, C. | Edwards | T21N | R1E | Section 34 | 140 |
| HAMILTON, C. R. | Edwards | T21N | R1E | Seciton 34 | 100 |
| HAMILTON, J. D. | Edwards | T21N | R1E | Section 34 | 40 |
| HAMMOND, W. | Goodar | T24N | R4E | Section 22 | 40 |
| HANDY, F. L. | Hill | T23N | R4E | Section 10 | 80 |
| HANDY, T. | Goodar | T24N | R4E | Section 25 | 160 |
| HANDY, T. L. | Hill | T23N | R4E | Section 35 | 120 |
| HANKS, BRUCE | Edwards | T21N | R1E | Section 21 | 160 |
| HANNA, T. | Mills | T21N | R3E | Section 9 | 40 |
| HANSON, J. | West Branch | T22N | R2E | Section 30 | 46 |
| HARBROOK | Cumming | T23N | R3E | Section 34 | 40 |
| HARCOURT, T. | Ogemaw | T22N | R1E | Section 26 | 80 |
| HARCOURT, THOMAS | Ogemaw | T22N | R1E | Section 33 | 480 |
| HARDENBERG, E. | Horton | T21N | R2E | Section 19 | 80 |
| HARDENBERG, E. | Horton | T21N | R2E | Section 30 | 92 |
| HARE, D. | Hill | T23N | R4E | Section 19 | 80 |
| HARE, H. | Churchill | T22N | R3E | Section 21 | 40 |
| HAREIN, D. | Rose | T24N | R3E | Section 29 | 40 |
| HARMON, G. | Richland | T21N | R4E | Section 36 | 70 |
| HARMON, J. | Logan | T22N | R4E | Section 30 | 48 |
| HARMON, J. | Goodar | T24N | R4E | Section 12 | 80 |
| HARRINGTON, C. | Ogemaw | T22N | R1E | Section 10 | 40 |
| HARRINGTON, E. | Ogemaw | T22N | R1E | Section 14 | 40 |
| HARRINGTON, G. | Ogemaw | T22N | R1E | Section 13 | 80 |
| HARRINGTON, G. | Ogemaw | T22N | R1E | Section 14 | 80 |
| HARRINGTON, I. | Ogemaw | T22N | R1E | Section 14 | 40 |
| HARRIS, N. W. | Mills | T21N | R3E | Section 29 | 80 |
| HARSLIE, L. A. | Horton | T21N | R2E | Section 22 | 40 |
| HART | Klacking | T23N | R2E | Section 30 | 80 |
| HART, E. | West Branch | T22N | R2E | Section 19 | 60 |
| HART, J. | West Branch | T22N | R2E | Section 34 | 120 |
| HART, M. & W. | West Branch | T22N | R2E | Section 34 | 80 |
| HARTZELL, E. | West Branch | T22N | R2E | Section 24 | 40 |
| HAUP, F. | Edwards | T21N | R1E | Section 31 | 80 |
| HAVARD, F. | Cumming | T23N | R3E | Section 17 | 40 |
| HAVILAND, J. | Cumming | T23N | R3E | Section 24 | 40 |
| HAWLEY, A. | Cumming | T23N | R3E | Section 9 | 40 |
| HAWLEY, MRS. C. | Cumming | T23N | R3E | Section 4 | 82 |
| HAYES, F. | West Branch | T22N | R2E | Section 7 | 40 |
| HAYES, FRANK | West Branch | T22N | R2E | Section 17 | 120 |
| HAYT, H. | Cumming | T23N | R3E | Section 8 | 60 |
| HAYTT, A. | Klacking | T23N | R2E | Section 10 | 40 |
| HEATH, C. | Cumming | T23N | R3E | Section 24 | 80 |
| HEATH, C. | Cumming | T23N | R3E | Section 25 | 80 |
| HEATH, N. | Hill | T23N | R4E | Section 18 | 80 |
| HEATH, W. | Hill | T23N | R4E | Section 18 | 40 |
| HEATON, C. | Foster | T24N | R1E | Section 33 | 40 |
| HEFFINDER, E. D. | Cumming | T23N | R3E | Section 16 | 40 |
| HEIN, S. | Mills | T21N | R3E | Section 31 | 40 |
| HEINTZ, J. | Ogemaw | T22N | R1E | Section 12 | 240 |
| HEINTZ, J. | Ogemaw | T22N | R1E | Section 13 | 80 |
| HEINTZ, J. | Ogemaw | T22N | R1E | Section 24 | 160 |
| HEMINGWAY, D. EST. | Ogemaw | T22N | R1E | Section 11 | 40 |
| HEMSTREET, A. H. | Hill | T23N | R4E | Section 20 | 40 |
| HENDERSON LAKE | Hill | T23N | R4E | Section 31 | |
| HENDERSON LAKE | Cumming | T23N | R3E | Section 36 | |
| HENDRICK, J. | Foster | T23N | R1E | Section 3 | 40 |
| HENEN, C. H. | West Branch | T22N | R2E | Section 23 | 80 |
| HENEY, C. D. | Cumming | T23N | R3E | Section 16 | 40 |
| HENNEN, C. | West Branch | T22N | R2E | Section 26 | 80 |
| HENNEN, J. | West Branch | T22N | R2E | Section 16 | 40 |
| HENRY, A. | Richland | T21N | R4E | Section 22 | 40 |
| HENSEN, P. | West Branch | T22N | R2E | Section 15 | 57 |
| HENSEN, P. JR. | West Branch | T22N | R2E | Section 15 | 79 |
| HENSLER, V. P. | Klacking | T23N | R2E | Section 22 | 40 |
| HESS, H. | Klacking | T23N | R2E | Section 17 | 40 |
| HESS, L. | Edwards | T21N | R1E | Section 22 | 40 |
| HICKEY, J. | Edwards | T21N | R1E | Section 8 | 200 |
| HICKEY, JNO. | Edwards | T21N | R1E | Section 9 | 80 |
| HICKEY, O. | Rose | T24N | R3E | Section 18 | 40 |
| HICKEY, O. J. | Foster | T24N | R2E | Section 17 | 160 |
| HICKLEY, O. | Rose | T24N | R3E | Section 8 | 40 |
| HICKLEY, R. | Rose | T24N | R3E | Section 7 | 40 |
| HICKS, EARL S. | West Branch | T22N | R2E | Section 28 | 160 |
| HICKS, MRS. G. | Ogemaw | T22N | R1E | Section 28 | 40 |
| HILBORN, G. | Edwards | T21N | R1E | Section 32 | 80 |
| HILBORN, G. E. | Edwards | T21N | R1E | Section 29 | 200 |
| HILBORN, GEO. | Edwards | T21N | R1E | Section 31 | 63 |
| HILLIER, O. | Churchill | T22N | R3E | Section 16 | 40 |
| HILLIER, R. E. | Churchill | T22N | R3E | Section 16 | 40 |
| HILLIER, W. | Churchill | T22N | R3E | Section 16 | 80 |
| HILLIKER, W. | Horton | T21N | R2E | Section 29 | 120 |
| HILTZ, MRS. A. | Cumming | T23N | R3E | Section 25 | 40 |
| HILTZ, C. | Churchill | T22N | R3E | Section 15 | 40 |
| HILTZ, J. | Churchill | T22N | R3E | Section 14 | 40 |
| HIMMEHOCK, W. | Mills | T21N | R3E | Section 8 | 40 |
| HINCHMAN, G. R. | Klacking | T23N | R2E | Section 7 | 328 |
| HINES, JOE | Edwards | T21N | R1E | Section 1 | 147 |
| HINKLEY, E. | Logan | T22N | R4E | Section 21 | 80 |
| HINKLEY, H. | Logan | T22N | R4E | Section 27 | 80 |
| HINKLEY, M. | Logan | T22N | R4E | Section 21 | 120 |
| HITCHCOCK, O. & R. | West Branch | T22N | R2E | Section 22 | 75 |
| HODGIN, W. | Cumming | T23N | R3E | Section 35 | 40 |
| HODGINS, J. | Churchill | T22N | R3E | Section 2 | 80 |
| HODGINS, J. | Churchill | T22N | R3E | Section 3 | 40 |
| HODGINS, J. | Churchill | T22N | R3E | Section 17 | 100 |
| HODGINS, W. | Churchill | T22N | R3E | Section 2 | 170 |
| HOFFMAN, F. | Edwards | T21N | R1E | Section 11 | 40 |
| HOFFMAN, J. J. | Richland | T21N | R4E | Section 30 | 328 |
| HOFFMAN, J. L. | Mills | T21N | R3E | Section 23 | 51 |
| HOFFMAN, L. | Richland | T21N | R4E | Section 31 | 80 |
| HOLDER, G. A. | Goodar | T24N | R4E | Section 33 | 40 |
| HOLDERIED, J. | West Branch | T22N | R2E | Section 14 | 120 |
| HOLDRIDGE, C. F. | Horton | T21N | R2E | Section 26 | 240 |
| HOLE, L. | Rose | T24N | R3E | Section 26 | 40 |
| HOLENQUEST, E. | Foster | T24N | R1E | Section 23 | 120 |
| HOLESHOE, F. | Churchill | T22N | R3E | Section 26 | 160 |
| HOLLAND, H. | Mills | T21N | R3E | Section 10 | 40 |
| HOLLEAD, C. | Rose | T24N | R3E | Section 18 | 40 |
| HOLLENBECK, R. J. | Rose | T24N | R2E | Section 36 | 40 |
| HOLLIS, W. | Horton | T21N | R2E | Section 33 | 80 |
| HOLT, J. & K. | Ogemaw | T22N | R1E | Section 13 | 60 |
| HOLT, P. O. | Foster | T24N | R1E | Section 35 | 200 |
| HOMESTEAD | Cumming | T23N | R3E | Section 16 | 40 |
| HOMESTEAD | Cumming | T23N | R3E | Section 26 | 40 |
| HOOVER, G. | Richland | T21N | R4E | Section 4 | 159 |
| HORNING, J. | Logan | T22N | R4E | Section 20 | 200 |
| HORNING, J. | Mills | T21N | R3E | Section 9 | 40 |
| HORSELL, R. | West Branch | T22N | R2E | Section 28 | 80 |
| HORSELL, R. | West Branch | T22N | R2E | Section 33 | 80 |
| HORSESHOE LAKE | Foster | T23N | R1E | Section 3 | |
| HOSNER, A. | Klacking | T23N | R2E | Section 10 | 40 |
| HOSTETLLER, MRS. H. | Churchill | T22N | R3E | Section 23 | 40 |
| HOUCH, E. | Logan | T22N | R4E | Section 30 | 160 |
| HOUCH, G. | Cumming | T23N | R3E | Section 26 | 80 |
| HOUCH, G. | Cumming | T23N | R3E | Section 35 | 40 |
| HOUCK, E. | Logan | T22N | R4E | Section 20 | 120 |
| HOUGHTON CREEK | Cumming | T23N | R3E | Section 4 | |
| HOUGHTON CREEK | Cumming | T23N | R3E | Section 5 | |
| HOUGHTON CREEK | Cumming | T23N | R3E | Section 6 | |
| HOUGHTON CREEK | Cumming | T23N | R3E | Section 9 | |
| HOUGHTON CREEK | Cumming | T23N | R3E | Section 10 | |
| HOUGHTON CREEK | Cumming | T23N | R3E | Section 11 | |
| HOUSTON, F. | Cumming | T23N | R3E | Section 13 | 80 |
| HOUSTON, J. | Cumming | T23N | R3E | Section 13 | 40 |
| HOUSTON, L. | Cumming | T23N | R3E | Section 13 | 80 |
| HOUSTON, MRS. L. | Cumming | T23N | R3E | Section 13 | 240 |
| HOUSTON, MRS. L. | Cumming | T23N | R3E | Section 24 | 80 |
| HOUSTON, MRS. L. | Cumming | T23N | R3E | Section 25 | 80 |
| HOUSTON, S. | Cumming | T23N | R3E | Section 24 | 40 |
| HOVER, G. J. | Richland | T21N | R4E | Section 15 | 80 |
| HOWARD, C. | Cumming | T23N | R3E | Section 4 | 80 |
| HOWARD, F. | Cumming | T23N | R3E | Section 17 | 40 |
| HOWATH, A. & J. | Mills | T21N | R3E | Section 16 | 40 |
| HOWATH, F. | Richland | T21N | R4E | Section 9 | 80 |
| HOWATH, J. | Richland | T21N | R4E | Section 9 | 80 |
| HOY, H. | Cumming | T23N | R3E | Section 8 | 200 |
| HOY, H. | Cumming | T23N | R3E | Section 8 | 40 |
| HOYT, D. L. | Cumming | T23N | R3E | Section 15 | 160 |
| HUGHS, S. | Goodar | T24N | R4E | Section 1 | 80 |
| HULBERT, J. | Edwards | T21N | R1E | Section 33 | 120 |
| HUMPHREY, C. | Goodar | T24N | R4E | Section 1 | 45 |
| HUMPHREY, J. | Goodar | T24N | R4E | Section 2 | 40 |
| HUMPHREY, W. | Goodar | T24N | R4E | Section 34 | 80 |
| HUNGERFORD, G. C. | Rose | T24N | R2E | Section 34 | 200 |
| HUNTER & MINTER | Foster | T23N | R1E | Section 10 | 40 |
| HUSTED, C. E. | West Branch | T22N | R2E | Section 36 | 80 |
| HUSTED, E. | West Branch | T22N | R2E | Section 36 | 120 |
| HUSTED, M. | Ogemaw | T22N | R1E | Section 24 | 140 |
| HUTCHINS, E. C. | West Branch | T22N | R2E | Section 17 | 160 |
| HUTCHINS, ED. | West Branch | T22N | R2E | Section 18 | 80 |
| HUTCHINSON, F. | Edwards | T21N | R1E | Section 17 | 40 |
| HUTCHINSON, MRS. F. | Hill | T23N | R4E | Section 20 | 40 |
| HUTCHINSON, MRS. F. | Hill | T23N | R4E | Section 21 | 80 |
| HUTCHINSON, MRS. F. | Hill | T23N | R4E | Section 28 | 114 |
| HYDRO L. CO. | Mills | T21N | R3E | Section 2 | 38 |
| HYDRO L. CO. | Mills | T21N | R3E | Section 3 | 80 |
| HYDRO L. CO. | Mills | T21N | R3E | Section 19 | 80 |
| HYDRO L. CO. | Mills | T21N | R3E | Section 20 | 40 |
| HYDRO LAND CO. | Mills | T21N | R3E | Section 16 | 160 |
| HYDRO LAND CO. | Mills | T21N | R3E | Section 28 | 160 |
| HYDRO LAND CO. | Mills | T21N | R3E | Section 33 | 207 |
| HYDRO LAND CO. | Mills | T21N | R3E | Section 34 | 160 |
| HYSLOP, G. | Logan | T22N | R4E | Section 33 | 40 |
| HYSLOP, G. | Logan | T22N | R4E | Section 34 | 80 |
| HYSLOP, W. | West Branch | T22N | R2E | Section 28 | 40 |
| IDE, L. | Klacking | T23N | R2E | Section 9 | 80 |
| ILLIG, A. | Edwards | T21N | R1E | Section 15 | 80 |
| ILLIG, B. | Edwards | T21N | R1E | Section 15 | 80 |
| ILLIG, B. | Edwards | T21N | R1E | Section 16 | 80 |
| ILLIG, B. EST. | Edwards | T21N | R1E | Section 3 | 160 |
| ILLIG, J. | Edwards | T21N | R1E | Section 9 | 80 |
| ILLIG, W. | Edwards | T21N | R1E | Section 10 | 80 |
| INGARD, D. | Ogemaw | T22N | R1E | Section 20 | 640 |
| INGARD, D. & R. | Ogemaw | T22N | R1E | Section 31 | 362 |
| INGELL, G. E. | Klacking | T23N | R2E | Section 34 | 80 |
| INGERSOL, J. | Foster | T24N | R1E | Section 9 | 160 |
| IRISH, E. | Richland | T21N | R4E | Section 36 | 50 |
| IRISH, J. | Richland | T21N | R4E | Section 24 | 40 |
| IRONS, A. | Horton | T21N | R2E | Section 3 | 80 |
| IRONS, A. | Horton | T21N | R2E | Section 27 | 80 |
| IRONS, A. | Horton | T21N | R2E | Section 34 | 80 |
| ISNALL, A. J. | Horton | T21N | R2E | Section 1 | 80 |
| J. A. | Ogemaw | T22N | R1E | Section 10 | 20 |
| J. A. & WF. | West Branch | T22N | R2E | Section 23 | 20 |
| J. A. G. | Foster | T23N | R1E | Section 10 | 15 |
| J. C. | Rose | T24N | R3E | Section 36 | 20 |
| J. C. | Foster | T23N | R1E | Section 29 | 20 |
| J. D. | West Branch | T22N | R2E | Section 20 | 20 |
| J. H. | Rose | T24N | R2E | Section 36 | 20 |
| J. H. | Ogemaw | T22N | R1E | Section 13 | 15 |
| J. L. | Edwards | T21N | R1E | Section 34 | 20 |
| J. M. | Mills | T21N | R3E | Section 22 | 20 |
| J. M. | Cumming | T23N | R3E | Section 6 | 20 |
| J. M. | Cumming | T23N | R3E | Section 7 | 20 |
| J. W. | Rose | T24N | R3E | Section 31 | 20 |
| JACKSON & ARNET | Churchill | T22N | R3E | Section 34 | 240 |
| JACKSON & ARNET | Churchill | T22N | R3E | Section 35 | 40 |
| JACKSON, J. | Rose | T24N | R2E | Section 26 | 40 |
| JACKSON, J. | Edwards | T21N | R1E | Section 30 | 80 |
| JACKSON, J. B. | Churchill | T22N | R3E | Section 30 | 40 |
| JACKSON, M. | Churchill | T22N | R3E | Section 20 | 80 |
| JACKSON, S. | Foster | T24N | R1E | Section 34 | 60 |
| JACOBS, I. | Hill | T23N | R4E | Section 4 | 284 |
| JAGER, L. | Foster | T24N | R1E | Section 32 | 320 |
| JANSON, C. J. | Klacking | T23N | R2E | Section 1 | 40 |
| JANTZ, M. | Edwards | T21N | R1E | Section 10 | 80 |
| JANTZ, S. | Ogemaw | T22N | R1E | Section 34 | 80 |
| JANTZI, M. | Edwards | T21N | R1E | Section 10 | 80 |
| JANTZI, N. | Edwards | T21N | R1E | Section 14 | 160 |
| JANTZI, S. | Horton | T21N | R2E | Section 7 | 40 |
| JENKINS, C. W. | Goodar | T24N | R4E | Section 33 | 80 |
| JENKONSON EST. | Goodar | T24N | R4E | Section 13 | 200 |
| JENSEN, J. C. & WF. | West Branch | T22N | R2E | Section 35 | 80 |
| JERSEY, H. | Goodar | T24N | R4E | Section 24 | 40 |
| JEWETT, H. | Cumming | T23N | R3E | Section 1 | 150 |
| JEWETT, H. | Cumming | T23N | R3E | Section 10 | 40 |
| JEWETT, H. | Cumming | T23N | R3E | Section 12 | 640 |
| JEWETT, H. | Cumming | T23N | R3E | Section 13 | 80 |
| JEWETT, H. | Cumming | T23N | R3E | Section 22 | 160 |
| JEWETT, H. M. | Cumming | T23N | R3E | Section 1 | 200 |
| JEWETT, H. M. | Cumming | T23N | R3E | Section 2 | 240 |
| JEWETT, H. M. | Cumming | T23N | R3E | Section 11 | 600 |
| JEWETT, H. M. | Cumming | T23N | R3E | Section 13 | 40 |
| JEWETT, H. M. | Cumming | T23N | R3E | Section 14 | 640 |
| JEWETT, H. M. | Cumming | T23N | R3E | Section 23 | 440 |
| JOHNSON, A. | Churchill | T22N | R3E | Section 3 | 160 |
| JOHNSON, C. M. | Horton | T21N | R2E | Section 9 | 80 |
| JOHNSON, D. | Hill | T23N | R4E | Section 18 | 80 |
| JOHNSON, J. | Hill | T23N | R4E | Section 7 | 40 |
| JOHNSON, L. | Goodar | T24N | R4E | Section 23 | 40 |
| JOHNSON LAKE | Richland | T21N | R4E | Section 16 | |
| JOHNSON LAKE | Richland | T21N | R4E | Section 21 | |
| JOHNSON, M. E. | Ogemaw | T22N | R1E | Section 22 | 80 |
| JOHNSON, P. | Horton | T21N | R2E | Section 34 | 80 |
| JOHNSON, R. | Rose | T24N | R3E | Section 28 | 80 |
| JOHNSON, R. L. | Rose | T24N | R2E | Section 13 | 40 |
| JOHNSON, R. S. | Cumming | T23N | R3E | Section 8 | 120 |
| JOHNSON, S. | Rose | T24N | R2E | Section 14 | 40 |
| JONES, BERT | Klacking | T23N | R2E | Section 31 | 80 |
| JONES CO. | Cumming | T23N | R3E | Section 27 | 80 |
| JONES, F. EST. | Foster | T24N | R1E | Section 18 | 80 |
| JONES, GEO. | Hill | T23N | R4E | Section 26 | 80 |
| JONES, GEO. | Hill | T23N | R4E | Section 27 | 160 |
| JONES, H. | Churchill | T22N | R3E | Section 32 | 80 |
| JONES, O. & WF. | Richland | T21N | R4E | Section 23 | 40 |
| JONES, O. F. | Logan | T22N | R4E | Section 30 | 93 |
| JONES, P. | Logan | T22N | R4E | Section 32 | 120 |
| JONES, P. | Hill | T23N | R4E | Section 26 | 80 |
| JONES, W. B. | Foster | T24N | R1E | Sectioin 19 | 480 |
| JOSEPH, G. A. | Ogemaw | T22N | R1E | Section 28 | 80 |
| JOSS, J. | Rose | T24N | R3E | Section 18 | 77 |
| JOSS, J. | Rose | T24N | R3E | Section 28 | 120 |
| JUDSON, L. | Churchill | T22N | R3E | Section 33 | 40 |
| JUNG, L. | Mills | T21N | R3E | Section 20 | 80 |
| KACHANKY, M. | Mills | T21N | R3E | Section 21 | 200 |
| KAHM, G. L. | Hill | T23N | R4E | Section 11 | 37 |
| KAISER, W. | Cumming | T23N | R3E | Section 31 | 80 |
| KALER, E. | Mills | T21N | R3E | Section 22 | 40 |
| KALMBACK, C. | Rose | T24N | R3E | Section 26 | 80 |
| KAMODY, J. | Mills | T21N | R3E | Section 3 | 80 |
| KAMONDY, J. | Mills | T21N | R3E | Section 3 | 80 |
| KANTEZAR, P. & O. | Mills | T21N | R3E | Section 21 | 80 |
| KARAFAR, S. | Mills | T21N | R3E | Section 22 | 60 |
| KARCHER & DECKER | Rose | T24N | R2E | Section 10 | 40 |
| KARCHER & DECKER | Rose | T24N | R2E | Section 15 | 120 |
| KARCHER & DECKER | Rose | T24N | R2E | Section 22 | 240 |
| KARCHER & RAKESTRAW | Rose | T24N | R3E | Section 34 | 160 |
| KARCHER, H. | Foster | T24N | R2E | Section 28 | 40 |
| KARCHER, H. | Foster | T24N | R2E | Section 32 | 160 |
| KARCHER, H. S. | Rose | T24N | R2E | Section 10 | 40 |
| KARTES, J. | Edwards | T21N | R1E | Section 25 | 40 |
| KARTES, P. | Edwards | T21N | R1E | Section 24 | 40 |
| KARTES, S. | Edwards | T21N | R1E | Section 15 | 160 |
| KAUFMAN, D. | Horton | T21N | R2E | Section 6 | 86 |
| KEATING, T. | West Branch | T22N | R2E | Section 9 | 80 |
| KEATING, T. | West Branch | T22N | R2E | Section 10 | 40 |
| KEIBLE, H. | Hill | T23N | R4E | Section 23 | 80 |
| KEISER, C. W. | Cumming | T23N | R3E | Section 21 | 40 |
| KELLER, L. | Ogemaw | T22N | R1E | Section 15 | 80 |
| KELLEY, B. | Klacking | T23N | R2E | Section 17 | 120 |
| KELLEY, J. | Edwards | T21N | R1E | Section 25 | 80 |
| KELLOGG, M. | Churchill | T22N | R3E | Section 11 | 80 |
| KELLY, E. | Edwards | T21N | R1E | Section 21 | 120 |
| KELLY, J. | Edwards | T21N | R1E | Section 30 | 80 |
| KELMER, C. H. | Foster | T23N | R1E | Section 3 | 155 |
| KEMBLER, C. | Foster | T23N | R1E | Section 3 | 120 |
| KEMLES, J. | Foster | T23N | R1E | Section 1 | 74 |
| KENNEDY, F. | West Branch | T22N | R2E | Section 7 | 80 |
| KENNEDY, F. | West Branch | T22N | R2E | Section 18 | 80 |
| KENNY, C. D. | Cumming | T23N | R3E | Section 21 | 80 |
| KENYON, C. | Hill | T23N | R4E | Section 29 | 184 |
| KENYON, C. E. | Hill | T23N | R4E | Section 28 | 76 |
| KENYON, C. E. | Hill | T23N | R4E | Section 28 | 40 |
| KENYON, J. | Goodar | T24N | R4E | Section 20 | 40 |
| KENYON, J. | Goodar | T24N | R4E | Section 30 | 40 |
| KENYON, J. | Goodar | T24N | R4E | Section 31 | 40 |
| KENYON, M. C. | Hill | T23N | R4E | Section 28 | 30 |
| KERBLEWSKI, T. | Churchill | T23N | R3E | Section 14 | 80 |
| KERR, DR. | Cumming | T23N | R3E | Section 34 | 480 |
| KERR, DR. | Cumming | T23N | R3E | Section 35 | 40 |
| KERR, DR. & CO. | Cumming | T23N | R3E | Section 26 | 200 |
| KERR, DR. & CO. | Cumming | T23N | R3E | Section 27 | 440 |
| KERR, DR. & CO. | Cumming | T23N | R3E | Section 28 | 40 |
| KERR, DR. & CO. | Cumming | T23N | R3E | Section 33 | 160 |
| KERR, DR. & CO. | Cumming | T23N | R3E | Section 34 | 40 |
| KERR, DR. & CO. | Cumming | T23N | R3E | Section 35 | 120 |
| KERSTEN, E. | Mills | T21N | R3E | Section 21 | 40 |
| KERSTEN, E. | Mills | T21N | R3E | Section 22 | 40 |
| KESZEZ, J. | Richland | T21N | R4E | Section 21 | 78 |
| KEYS, H. F. | Churchill | T22N | R3E | Section 23 | 120 |
| KIEHLE, H. B. | Hill | T23N | R4E | Section 24 | 228 |
| KIERPAUL, J. | Mills | T21N | R3E | Section 11 | 40 |
| KILLACKEY, E. | Rose | T24N | R3E | Section 35 | 80 |
| KING, F. | Horton | T21N | R2E | Section 2 | 80 |
| KING, O. | Horton | T21N | R2E | Section 25 | 80 |
| KING, R. | Hill | T23N | R4E | Section 10 | 160 |
| KING, R. | Foster | T24N | R2E | Section 6 | 90 |
| KING, R. JR. | Hill | T23N | R4E | Section 9 | 120 |
| KING, R. L. | Hill | T23N | R4E | Section 9 | 80 |
| KING, R. L. | Hill | T23N | R4E | Section 10 | 80 |
| KINIGAN, J. | Mills | T21N | R3E | Section 26 | 40 |
| KIPP, H. | Mills | T21N | R3E | Section 15 | 80 |
| KISER, C. W. | Cumming | T23N | R3E | Section 31 | 43 |
| KISS, J. | Richland | T21N | R4E | Section 30 | 40 |
| KLACKING CREEK | Churchill | T22N | R3E | Section 4 | |
| KLACKING CREEK | Churchill | T22N | R3E | Section 5 | |
| KLACKING CREEK | Churchill | T22N | R3E | Section 6 | |
| KLACKING CREEK | West Branch | T22N | R2E | Section 1 | |
| KLACKING CREEK | West Branch | T22N | R2E | Section 2 | |
| KLACKING, J. & I. | Klacking | T23N | R2E | Section 36 | 40 |
| KLACKING, W. H. | Klacking | T23N | R2E | Section 36 | 80 |
| KLINE & BAGWELL CO. | Rose | T24N | R2E | Section 2 | 644 |
| KLINE & BAGWELL CO. | Rose | T24N | R2E | Section 12 | 400 |
| KLINE, A. | Klacking | T23N | R2E | Section 33 | 80 |
| KLINE BAGWELL CO. | Rose | T24N | R2E | Section 3 | 40 |
| KLINE BAGWELL CO. | Rose | T24N | R2E | Section 11 | 560 |
| KLINE, W. | Goodar | T24N | R4E | Section 25 | 80 |
| KLINESMITH | Richland | T21N | R4E | Section 9 | 120 |
| KNAPP, J. | Edwards | T21N | R1E | Section 12 | 40 |
| KNAPP, M. A. | Foster | T23N | R1E | Section 8 | 160 |
| KNELL, W. | Horton | T21N | R2E | Section 19 | 181 |
| KNEPHLER, M. | Edwards | T21N | R1E | Section 4 | 116 |
| KNIGHT, J. | Richland | T21N | R4E | Section 14 | 40 |
| KNOWL, L. F. | Ogemaw | T22N | R1E | Section 10 | 40 |
| KOCSES, P. | Richland | T21N | R4E | Section 8 | 40 |
| KOHLMAN, S. | Richland | T21N | R4E | Section 19 | 46 |
| KOHN, S. | Rose | T24N | R2E | Section 35 | 120 |
| KOHOYDA, J. | Mills | T21N | R3E | Section 33 | 80 |
| KORMAN, M. | Goodar | T24N | R4E | Section 28 | 80 |
| KORMAN, MARTIN | Goodar | T24N | R4E | Section 28 | 80 |
| KOSS, M. | Mills | T21N | R3E | Section 23 | 80 |
| KOVASCK, J. | Mills | T21N | R3E | Section 17 | 80 |
| KRANTZ, C. | Logan | T22N | R4E | Section 33 | 100 |
| KROLL, C. | West Branch | T22N | R2E | Section 24 | 40 |
| KROLL, L. B. | West Branch | T22N | R2E | Section 25 | 20 |
| KRUDER, G. | Cumming | T23N | R3E | Section 5 | 40 |
| KRUG, FRED & GEO. | Klacking | T23N | R2E | Section 11 | 240 |
| KUHN, C. | Horton | T21N | R2E | Section 4 | 80 |
| KUHN, F. | Churchill | T22N | R3E | Section 29 | 40 |
| KUHN, MRS. M. | Churchill | T22N | R3E | Section 17 | 80 |
| KUHN, R. & C. | Horton | T21N | R2E | Section 8 | 120 |
| KYNETT, W. H. | Horton | T21N | R2E | Section 22 | 40 |
| L. W. | West Branch | T22N | R2E | Section 26 | 20 |
| LABARGE, F. | Hill | T23N | R4E | Section 24 | 80 |
| LABERGE LAKE | Hill | T23N | R4E | Section 13 | |
| LABERGE LAKE | Hill | T23N | R4E | Section 14 | |
| LA BLANC, C. E. | Mills | T21N | R3E | Section 29 | 80 |
| LAFANS, A. | Richland | T21N | R4E | Section 14 | 80 |
| LAFFERTY, W. | Mills | T21N | R3E | Section 3 | 120 |
| LAIN, A. M. | Foster | T23N | R1E | Section 3 | 160 |
| LAIRD LAKE | Hill | T23N | R4E | Section 23 | |
| LAIRD LAKE | Hill | T23N | R4E | Section 26 | |
| LAKE, A. | Ogemaw | T22N | R1E | Section 34 | 80 |
| LAKE GEORGE | Horton | T21N | R2E | Section 18 | |
| LAKE GEORGE | Edwards | T21N | R1E | Section 13 | |
| LAKE GEORGE | Edwards | T21N | R1E | Section 24 | |
| LAKE NO. 2 | Hill | T23N | R4E | Section 23 | |
| LAKE NO. 2 | Hill | T23N | R4E | Section 24 | |
| LANDROCHE, A. | Richland | T21N | R4E | Section 29 | 80 |
| LANE, A. | Mills | T21N | R3E | Section 10 | 40 |
| LANG, A. | West Branch | T22N | R2E | Section 8 | 40 |
| LANG, C. | West Branch | T22N | R2E | Section 4 | 80 |
| LANG, C. | West Branch | T22N | R2E | Section 9 | 80 |
| LANG, L. | West Branch | T22N | R2E | Section 26 | 40 |
| LANG, W. | West Branch | T22N | R2E | Section 5 | 40 |
| LAPLANT, E. | Mills | T21N | R3E | Section 19 | 40 |
| LAPORTE, F. | Horton | T21N | R2E | Section 21 | 80 |
| LAPORTE, F. | Horton | T21N | R2E | Section 22 | 80 |
| LAPORTE, F. D. | Horton | T21N | R2E | Section 23 | 40 |
| LAPORTE, L. | Horton | T21N | R2E | Section 22 | 160 |
| LAPORTE, L. | Horton | T21N | R2E | Section 27 | 40 |
| LAPORTE, L. J. | Horton | T21N | R2E | Section 19 | 80 |
| LAPORTE, L. J. | Horton | T21N | R2E | Section 20 | 40 |
| LAPORTE, LEAH | Horton | T21N | R2E | Section 23 | 120 |
| LARMOR, J. | Rose | T24N | R3E | Section 32 | 60 |
| LASURE, S. | Rose | T24N | R2E | Section 14 | 40 |
| LATHAM, A. | Horton | T21N | R2E | Section 33 | 40 |
| LATHROP, J. | Churchill | T22N | R3E | Section 15 | 40 |
| LATREILLE, J. W. | Klacking | T23N | R2E | Section 16 | 80 |
| LATREILLE, W. C. | Klacking | T23N | R2E | Section 16 | 80 |
| LAVACK, F. | Hill | T23N | R4E | Section 18 | 120 |
| LAVACK, P. | Hill | T23N | R4E | Section 18 | 40 |
| LAVER, A. | Hill | T23N | R4E | Section 14 | 40 |
| LAVER, A. | Hill | T23N | R4E | Section 23 | 71 |
| LAVIDNEST, H. | Hill | T23N | R4E | Section 15 | 40 |
| LAVIDNEST, H. | Hill | T23N | R4E | Section 22 | 40 |
| LAVIGNENST, F. | Hill | T23N | R4E | Section 14 | 40 |
| LAW, G. | Richland | T21N | R4E | Section 20 | 40 |
| LAWRENCE, E. B. | Foster | T24N | R2E | Section 28 | 360 |
| LAWRENCE, G. | Ogemaw | T22N | R1E | Section 24 | 120 |
| LEE, B. | Logan | T22N | R4E | Section 15 | 120 |
| LEE, J. H. | Churchill | T22N | R3E | Section 17 | 80 |
| LEFOUNTAIN, C. | Rose | T24N | R3E | Section 25 | 60 |
| LEHMAN, J. | Horton | T21N | R2E | Section 7 | 80 |
| LEHMAN, J. | Edwards | T21N | R1E | Section 12 | 80 |
| LEHMAN, J. B. | Cumming | T23N | R3E | Section 32 | 80 |
| LEIGHORN, J. | Foster | T23N | R1E | Section 20 | 160 |
| LEMPKE, C. | Mills | T21N | R3E | Section 28 | 40 |
| LENNON | Horton | T21N | R2E | Section 10 | 80 |
| LENNON, JNO. | Foster | T23N | R1E | Section 28 | 80 |
| LENTZ, MRS. H. | Klacking | T23N | R2E | Section 10 | 40 |
| LEONARD, M. | Klacking | T23N | R2E | Section 34 | 80 |
| LESIER, J. | Churchill | T22N | R3E | Section 9 | 80 |
| LETHORN, J. | Hill | T23N | R4E | Section 23 | 40 |
| LEWIS, C. | Horton | T21N | R2E | Section 14 | 80 |
| LEWIS, C. | Horton | T21N | R2E | Section 20 | 120 |
| LEWIS, D. & M. | Klacking | T23N | R2E | Section 2 | 89 |
| LEWIS, R. | Mills | T21N | R3E | Section 21 | 40 |
| LIBBETS, R. | Mills | T21N | R3E | Section 1 | 80 |
| LICKFELDT, G. | Richland | T21N | R4E | Section 36 | 80 |
| LIMON, G. | Churchill | T22N | R3E | Section 7 | 40 |
| LINAM, G. EST. | West Branch | T22N | R2E | Section 21 | 80 |
| LINDLEY, C. | Rose | T24N | R3E | Section 22 | 400 |
| LINDLEY, C. V. | Rose | T24N | R3E | Section 23 | 40 |
| LINDLEY, I. C. | Rose | T24N | R3E | Section 27 | 160 |
| LINDSEY, N. | Logan | T22N | R4E | Section 6 | 46 |
| LINEMAN, M. | Edwards | T21N | R1E | Section 10 | 80 |
| LINK, F. JR. | Horton | T21N | R2E | Section 17 | 80 |
| LINK, F. SR. EST. | Horton | T21N | R2E | Section 18 | 80 |
| LINNDLEY, J. | Mills | T21N | R3E | Section 14 | 40 |
| LINSEMAN, G. & L. | Edwards | T21N | R1E | Section 3 | 151 |
| LINTON, S. | Cumming | T23N | R3E | Section 18 | 40 |
| LINTOR, M. | Cumming | T23N | R3E | Section 7 | 40 |
| LINTZ, C. | Klacking | T23N | R2E | Section 10 | 40 |
| LITTLE, H. | Cumming | T23N | R3E | Section 18 | 120 |
| LITTLE, L. L. | Hill | T23N | R4E | Section 29 | 80 |
| LITTLE, M. | Cumming | T23N | R3E | Section 18 | 40 |
| LIVENSTONE, JOE | Edwards | T21N | R1E | Section 17 | 80 |
| LIVINGSTON, JOE | Edwards | T21N | R1E | Section 20 | 80 |
| LOADER, M. | West Branch | T22N | R2E | Section 23 | 80 |
| LOBSINGER, A. | West Branch | T22N | R2E | Section 2 | 80 |
| LOBSINGER, A. | Edwards | T21N | R1E | Section 12 | 80 |
| LOBSINGER, D. | Cumming | T23N | R3E | Section 19 | 80 |
| LOBSINGER, J. | Cumming | T23N | R3E | Section 29 | 80 |
| LOBSINGER, J. F. | Cumming | T23N | R3E | Section 32 | 40 |
| LOCKRAN, MRS. P. | Hill | T23N | R4E | Section 16 | 80 |
| LOGAN RANCH | Logan | T22N | R4E | Section 12 | 160 |
| LOGAN RANCH | Logan | T22N | R4E | Section 13 | 640 |
| LOGAN RANCH | Logan | T22N | R4E | Section 14 | 320 |
| LOGAN RANCH | Logan | T22N | R4E | Section 23 | 360 |
| LOGAN RANCH | Logan | T22N | R4E | Section 24 | 440 |
| LONDO LAKE | Hill | T23N | R4E | Section 25 | |
| LONEY, R. | Edwards | T21N | R1E | Section 28 | 80 |
| LONG, F. | Mills | T21N | R3E | Section 20 | 80 |
| LONG, R. & S. | Mills | T21N | R3E | Section 13 | 40 |
| LONG, S. | Mills | T21N | R3E | Section 13 | 40 |
| LONGSTRETH, W. | Edwards | T21N | R1E | Section 21 | 40 |
| LOON LAKE | Mills | T21N | R3E | Section 4 | |
| LOON LAKE | Mills | T21N | R3E | Section 5 | |
| LOOP BROS. | Edwards | T21N | R1E | Section 21 | 40 |
| LOOP BROS. | Edwards | T21N | R1E | Section 29 | 80 |
| LOPER, A. | Goodar | T24N | R4E | Section 26 | 40 |
| LORANGER | Horton | T21N | R2E | Section 9 | |
| LORIMER, T. | Goodar | T24N | R4E | Section 27 | 80 |
| LOSEE, E. | Rose | T24N | R3E | Section 34 | 80 |
| LOSEE, N. | Rose | T24N | R3E | Section 18 | 37 |
| LOTT, L. | Richland | T21N | R4E | Section 29 | 40 |
| LOTT, L. | Mills | T21N | R3E | Section 25 | 120 |
| LOVE, R. | Cumming | T23N | R3E | Section 16 | 40 |
| LOVELL, H. | West Branch | T22N | R2E | Section 13 | 40 |
| LOVELL, H. EST. | West Branch | T22N | R2E | Section 23 | 40 |
| LOVELL, H. EST. | West Branch | T22N | R2E | Section 24 | 40 |
| LOVENWELL, F. | Cumming | T23N | R3E | Section 24 | 160 |
| LUPTON | Rose | T24N | R3E | Section 35 | |
| LUPTON | Rose | T24N | R3E | Section 36 | |
| LUTO, S. | Mills | T21N | R3E | Section 28 | 40 |
| LYONS, W. | Horton | T21N | R2E | Section 29 | 80 |
| M. | Horton | T21N | R2E | Section 6 | 10 |
| M. | Horton | T21N | R2E | Section 36 | 10 |
| M. E. | Klacking | T23N | R2E | Section 35 | 20 |
| M. J. S. | Rose | T24N | R3E | Section 36 | 20 |
| M. M. | Richland | T21N | R4E | Section 25 | 40 |
| M. M. | Rose | T24N | R3E | Section 16 | 20 |
| M. M. | West Branch | T22N | R2E | Section 19 | 26 |
| M. M. | Ogemaw | T22N | R1E | Section 14 | 20 |
| M, MRS. | Richland | T21N | R4E | Section 35 | 20 |
| M. O. | Edwards | T21N | R1E | Section 34 | 20 |
| M. P. | Richland | T21N | R4E | Section 19 | 59 |
| MACKENSON, E. | Horton | T21N | R2E | Section 19 | 120 |
| MADDESS, J. | Mills | T21N | R3E | Section 8 | 80 |
| MADSEN, C. | Mills | T21N | R3E | Section 8 | 120 |
| MADSEN, C. | Mills | T21N | R3E | Section 9 | 80 |
| MAES, E. | Ogemaw | T22N | R1E | Section 13 | 80 |
| MAHONEY, M. J. | Cumming | T23N | R3E | Section 25 | 40 |
| MALT, S. | Churchill | T22N | R3E | Section 38 | 84 |
| MALTBY | Goodar | T24N | R4E | Section 21 | |
| MALTBY | Goodar | T24N | R4E | Section 22 | |
| MALTBY | Goodar | T24N | R4E | Section 27 | |
| MALTBY | Goodar | T24N | R4E | Section 28 | |
| MALTBY, A. | Goodar | T24N | R4E | Section 34 | 40 |
| MAPLE BELL RANCH | Goodar | T24N | R4E | Section 25 | 40 |
| MAPLE BELL RANCH | Goodar | T24N | R4E | Section 26 | 40 |
| MAPLE BELL RANCH | Goodar | T24N | R4E | Section 35 | 80 |
| MAPLE BELL RANCH | Goodar | T24N | R4E | Section 36 | 640 |
| MARICHINSKY, J. | Ogemaw | T22N | R1E | Section 16 | 80 |
| MARICHINSKY, T. | Ogemaw | T22N | R1E | Section 16 | 80 |
| MARKLE, W. | Horton | T21N | R2E | Section 35 | 40 |
| MARKLE, W. O. | Klacking | T23N | R2E | Section 18 | 327 |
| MARSHALL, W. | Churchill | T22N | R3E | Section 9 | 120 |
| MARSIMAN, L. | Foster | T23N | R1E | Section 7 | 80 |
| MARTEKAU, J. | Klacking | T23N | R2E | Section 3 | 77 |
| MARTENSON, M. | Mills | T21N | R3E | Section 29 | 40 |
| MARTIN, D. E. | Richland | T21N | R4E | Section 24 | 80 |
| MARTIN, MRS. E. | Richland | T21N | R4E | Section 18 | 120 |
| MARTIN, H. | Mills | T21N | R3E | Section 22 | 80 |
| MARTIN, M. | Cumming | T23N | R3E | Section 1 | 41 |
| MARTINDALE, A. W. | Churchill | T22N | R3E | Section 25 | 40 |
| MARVIN, F. | Logan | T22N | R4E | Section 27 | 40 |
| MASON, F. | Cumming | T23N | R3E | Section 17 | 80 |
| MASON, L. | Goodar | T24N | R4E | Section 3 | 80 |
| MASON, O. | Logan | T22N | R4E | Section 19 | 80 |
| MASON, W. | Churchill | T22N | R3E | Section 25 | 120 |
| MATHEAS, W. H. & WF. | West Branch | T22N | R2E | Section 23 | 40 |
| MATHERSON BROS. | Logan | T22N | R4E | Section 21 | 50 |
| MATHERSON, G. | Logan | T22N | R4E | Section 21 | 30 |
| MATHEWS, D. & L. | Ogemaw | T22N | R1E | Sectioni 33 | 40 |
| MATHEWS, E. J. | Ogemaw | T22N | R1E | Section 27 | 40 |
| MATHEWS, G. | Rose | T24N | R3E | Section 16 | 60 |
| MATHEWS, H. | Ogemaw | T22N | R1E | Section 27 | 60 |
| MATHEWS, H. & M. | Ogemaw | T22N | R1E | Section 27 | 80 |
| MATHEWS, M. | Rose | T24N | R3E | Section 15 | 80 |
| MATHEWS, W. | Ogemaw | T22N | R1E | Section 22 | 40 |
| MATHEWS, W. | Ogemaw | T22N | R1E | Section 27 | 40 |
| MATSON, A. | Goodar | T24N | R4E | Section 22 | 120 |
| MATTISON, W. | Cumming | T23N | R3E | Section 18 | 80 |
| MAY, A. | Richland | T21N | R3E | Section 24 | 80 |
| MAY, W. JR. | Richland | T21N | R4E | Section 7 | 80 |
| MAYHEW, E. | Rose | T24N | R3E | Section 28 | 40 |
| MAYHEW, JOE | Rose | T24N | R2E | Section 25 | 80 |
| MAYHEW, M. | Rose | T24N | R3E | Section 28 | 40 |
| MAYHEW, M. | Rose | T24N | R3E | Section 33 | 40 |
| MAYHEW, R. | Rose | T24N | R3E | Section 29 | 40 |
| MAYHEW, W. | Rose | T24N | R3E | Section 33 | 40 |
| MAYNARD, ROY | West Branch | T22N | R2E | Section 6 | 40 |
| MCBAIN, C. | Horton | T21N | R2E | Section 16 | 320 |
| MCBAIN, C. | Horton | T21N | R2E | Section 17 | 280 |
| MCBAIN, W. | Edwards | T21N | R1E | Section 28 | 156 |
| MCBAIN, WM. | Edwards | T21N | R1E | Section 27 | 80 |
| MCBAINS, W. | Edwards | T21N | R1E | Section 21 | 80 |
| MCBAINS, WM. | Edwards | T21N | R1E | Section 22 | 169 |
| MCCALLUM | Logan | T22N | R4E | Section 6 | 343 |
| MCCALLUM, H. | Churchill | T22N | R3E | Section 1 | 40 |
| MCCARGAR, W. A. | Horton | T21N | R2E | Section 1 | 160 |
| MCCAULEY, M. | Edwards | T21N | R1E | Section 34 | 40 |
| MCCAULEY, S. | Edwards | T21N | R1E | Section 27 | 40 |
| MCCAULEY, S. | Edwards | T21N | R1E | Section 34 | 40 |
| MCCAULEY, SAM | Edwards | T21N | R1E | Section 27 | 120 |
| MCCOLLOM, C. E. | Churchill | T22N | R3E | Section 35 | 80 |
| MCCOMB, W. EST. | Rose | T24N | R2E | Section 25 | 40 |
| MCCONNELL, W. P. | Foster | T23N | R1E | Section 27 | 120 |
| MCCOOMBS, W. EST. | Rose | T24N | R2E | Section 13 | 120 |
| MCCORD, G. | Richland | T21N | R4E | Section 9 | 40 |
| MCCORMICK, P. | Edwards | T21N | R1E | Section 31 | 40 |
| MCCORMICK, P. | Edwards | T21N | R1E | Section 32 | 40 |
| MCCOUSEY, T. J. | Foster | T23N | R1E | Section 12 | 320 |
| MCCOY, E. | Ogemaw | T22N | R1E | Section 26 | 80 |
| MCCOY, MRS. E. | Horton | T21N | R2E | Section 33 | 80 |
| MCCRAKEN, R. | Rose | T24N | R3E | Section 36 | 120 |
| MCCRIMMON, A. | Churchill | T22N | R3E | Section 5 | 80 |
| MCCRIMMON, A. & A. | Churchill | T22N | R3E | Section 5 | 40 |
| MCCRIMMON, D. | Churchill | T22N | R3E | Section 5 | 40 |
| MCCULLOUGH, H. | Foster | T23N | R1E | Section 10 | 160 |
| MCDONALD, BRUCE | Horton | T21N | R2E | Section 24 | 120 |
| MCDONALD, C. A. | Hill | T23N | R4E | Section 1 | 43 |
| MCDONALD, J. R. | Logan | T22N | R4E | Section 26 | 40 |
| MCDONALD, L. | Klacking | T23N | R2E | Section 31 | 80 |
| MCDONALD, M. | Goodar | T24N | R4E | Section 23 | 40 |
| MCDONALD, N. | Logan | T22N | R4E | Section 25 | 520 |
| MCDONALD, N. | Logan | T22N | R4E | Section 26 | 120 |
| MCDONALD, R. | Logan | T22N | R4E | Section 26 | 40 |
| MCGEE, F. | Logan | T22N | R4E | Section 11 | 40 |
| MCGEE, F. | Logan | T22N | R4E | Section 14 | 40 |
| MCGERSNEN, R. | Mills | T21N | R3E | Section 35 | 80 |
| MCGILLIVARY, J. | Logan | T22N | R4E | Section 27 | 80 |
| MCGILORAY, I. | Hill | T23N | R4E | Section 5 | 326 |
| MCGOVERN, P. | Foster | T23N | R1E | Section 26 | 40 |
| MCGOWAN, J. A. | Foster | T23N | R1E | Section 33 | 160 |
| MCGRAW, J. N. | Rose | T24N | R3E | Section 1 | 195 |
| MCGRAW, J. W. EST. | Goodar | T24N | R4E | Section 3 | 80 |
| MCGRAW, J. W. EST. | Goodar | T24N | R4E | Section 28 | 40 |
| MCGREGOR, J. | Rose | T24N | R2E | Section 15 | 40 |
| MCGREGOR, JNO. | Foster | T24N | R2E | Section 9 | 80 |
| MCGREGOR, M. | Foster | T24N | R2E | Section 9 | 240 |
| MCGREGOR, R. M. EST. | Foster | T24N | R2E | Section 4 | 40 |
| MCINTYRE, J. | Mills | T21N | R3E | Section 15 | 80 |
| MCKANEN, W. | Hill | T23N | R4E | Section 1 | 30 |
| MCKARNEN, J. | Hill | T23N | R4E | Section 17 | 40 |
| MCKARNEN, W. | Hill | T23N | R4E | Section 17 | 40 |
| MCKAY, E. & CO. | Ogemaw | T22N | R1E | Section 23 | 80 |
| MCKAY, J. | Richland | T21N | R4E | Section 27 | 40 |
| MCKAY, J. | Richland | T21N | R4E | Section 31 | 40 |
| MCKAY, J. | Logan | T22N | R4E | Section 15 | 80 |
| MCKAY, J. | Logan | T22N | R4E | Section 20 | 80 |
| MCKAY, J. | Logan | T22N | R4E | Section 22 | 40 |
| MCKAY, J. | Logan | T22N | R4E | Section 26 | 80 |
| MCKAY, J. | Logan | T22N | R4E | Section 28 | 60 |
| MCKAY, J. | Logan | T22N | R4E | Section 34 | 80 |
| MCKAY, J. | Churchill | T22N | R3E | Section 35 | 80 |
| MCKAY, J. | Horton | T21N | R2E | Section 32 | 80 |
| MCKAY, L. | Foster | T24N | R2E | Section 17 | 40 |
| MCKAY, R. | Foster | T24N | R2E | Section 8 | 80 |
| MCKAY, R. | Foster | T24N | R2E | Section 17 | 40 |
| MCKAY, R. C. | Rose | T24N | R3E | Section 25 | 80 |
| MCKAY, R. C. | Horton | T21N | R2E | Section 20 | 280 |
| MCKAY, R. C. | Horton | T21N | R2E | Section 35 | 80 |
| MCKAYS, R. | Horton | T21N | R2E | Section 9 | 160 |
| MCKELLAR, D. | Rose | T24N | R3E | Section 27 | 120 |
| MCKELLAR, D. | Rose | T24N | R3E | Section 28 | 80 |
| MCKENNA, J. C. | Richland | T21N | R4E | Section 18 | 75 |
| MCKENNA, M. | Richland | T21N | R4E | Section 17 | 120 |
| MCKENNON, J. | Churchill | T22N | R3E | Section 9 | 50 |
| MCKENSIE, B. | Richland | T21N | R4E | Section 23 | 40 |
| MCKENSIE, T. | Richland | T21N | R4E | Section 23 | 40 |
| MCLEAN, A. | Richland | T21N | R4E | Section 17 | 80 |
| MCLEAN, M. | Richland | T21N | R4E | Section 21 | 80 |
| MCLEAN, MRS. N. | Richland | T21N | R4E | Section 36 | 40 |
| MCMILLAN, H. | Richland | T21N | R4E | Section 24 | 80 |
| MCPARTNEY, S. | Goodar | T24N | R4E | Section 27 | 40 |
| MCPHEE, A. | Mills | T21N | R3E | Section 22 | 40 |
| MCRAE, J. | Hill | T23N | R4E | Section 23 | 40 |
| MCRAE, J. | Rose | T24N | R3E | Section 28 | 40 |
| MCVAY, J. J. | Mills | T21N | R3E | Section 10 | 80 |
| MEAGHER, C. | Horton | T21N | R2E | Section 19 | 103 |
| MEAGHER, WM. | Edwards | T21N | R1E | Section 24 | 158 |
| MEDOS, A. | Mills | T21N | R3E | Section 11 | 40 |
| MEGHER, W. | Edwards | T21N | R1E | Section 13 | 66 |
| MEID, J. | Horton | T21N | R2E | Section 2 | 113 |
| MEID, J. | Horton | T21N | R2E | Section 3 | 160 |
| MEID, J. | Horton | T21N | R2E | Section 15 | 40 |
| MEID, J. | Horton | T21N | R2E | Section 16 | 160 |
| MEID, J. | Horton | T21N | R2E | Section 25 | 160 |
| MEISER, J. | Logan | T22N | R4E | Section 29 | 80 |
| MELCHER, A. | Richland | T21N | R4E | Section 27 | 120 |
| MELLON, J. | Rose | T24N | R3E | Section 24 | 120 |
| MELLON, J. & J. | Rose | T24N | R3E | Section 24 | 40 |
| MELROSE, J. | Richland | T21N | R4E | Section 14 | 40 |
| MELYOLBURY, F. | Hill | T23N | R4E | Section 9 | 40 |
| MERACLE, W. | Hill | T23N | R4E | Section 18 | 80 |
| MERRIFIELD, J. | Foster | T24N | R2E | Section 18 | 160 |
| MERRIMAN, A. | Foster | T23N | R1E | Section 20 | 40 |
| MERRIMAN, N. | Foster | T23N | R1E | Section 20 | 80 |
| MERRY, D. | Logan | T22N | R4E | Section 6 | 82 |
| MERRY, E. B. | Hill | T23N | R4E | Section 19 | 40 |
| MERTZ, J. | Cumming | T23N | R3E | Section 18 | 40 |
| METCALF, C. | Mills | T21N | R3E | Section 14 | 40 |
| METELBORG, F. | Hill | T23N | R4E | Section 9 | 80 |
| MICH. CEN. R. R. | Horton | T21N | R2E | Section 16 | |
| MICH. CEN. R. R. | Horton | T21N | R2E | Section 17 | |
| MICH. CEN. R. R. | Horton | T21N | R2E | Section 18 | |
| MICH. CEN. R. R. | West Branch | T22N | R2E | Section 29 | |
| MICH. CEN. R. R. | West Branch | T22N | R2E | Section 30 | |
| MICH. CEN. R. R. | West Branch | T22N | R2E | Section 32 | |
| MICH. CEN. R. R. | Edwards | T21N | R1E | Section 22 | |
| MICH. CEN. R. R. | Edwards | T21N | R1E | Section 23 | |
| MICH. CEN. R. R. | Edwards | T21N | R1E | Section 24 | |
| MICH. LAND CO. | Foster | T24N | R2E | Section 28 | 80 |
| MICH. POWER CO. | Churchill | T22N | R3E | Section 28 | 120 |
| MICH. POWER CO. | Churchill | T22N | R3E | Section 32 | 200 |
| MICH. POWER CO. | Churchill | T22N | R3E | Section 34 | 280 |
| MICHEL, R. | Edwards | T21N | R1E | Section 36 | 80 |
| MICHIGAN CENTRAL R. R. | Horton | T21N | R2E | Section 4 | |
| MICHIGAN CENTRAL R. R. | Horton | T21N | R2E | Section 5 | |
| MICHIGAN CENTRAL R. R. | Horton | T21N | R2E | Section 9 | |
| MICHIGAN CENTRAL R. R. | Horton | T21N | R2E | Section 15 | |
| MICHIGAN CENTRAL R. R. | Horton | T21N | R2E | Section 16 | |
| MICHIGAN CENTRAL R. R. | Horton | T21N | R2E | Section 22 | |
| MICHIGAN CENTRAL R. R. | Horton | T21N | R2E | Section 26 | |
| MICHIGAN CENTRAL R. R. | Horton | T21N | R2E | Section 35 | |
| MICHIGAN CENTRAL R. R. | Horton | T21N | R2E | Section 36 | |
| MICHIGAN CENTRAL R. R. | Ogemaw | T22N | R1E | Section 3 | |
| MICHIGAN CENTRAL R. R. | Ogemaw | T22N | R1E | Section 10 | |
| MICHIGAN CENTRAL R. R. | Ogemaw | T22N | R1E | Section 14 | |
| MICHIGAN CENTRAL R. R. | Ogemaw | T22N | R1E | Section 15 | |
| MICHIGAN CENTRAL R. R. | Ogemaw | T22N | R1E | Section 23 | |
| MICHIGAN CENTRAL R. R. | Ogemaw | T22N | R1E | Section 24 | |
| MICHIGAN CENTRAL R. R. | Foster | T23N | R1E | Section 29 | |
| MICHIGAN CENTRAL R. R. | Foster | T23N | R1E | Section 30 | |
| MICHIGAN CENTRAL R. R. | Foster | T23N | R1E | Section 32 | |
| MICHIGAN CENTRAL R. R. | Foster | T23N | R1E | Section 33 | |
| MICHIGAN CENTRAL R. R. | Foster | T23N | R1E | Section 34 | |
| MICHOLAK, J. | Churchill | T22N | R3E | Section 32 | 80 |
| MIDLETON, R. | Logan | T22N | R4E | Section 32 | 80 |
| MIER, A. | West Branch | T22N | R2E | Section 22 | 80 |
| MIER, A. | Klacking | T23N | R2E | Section 23 | 160 |
| MIER, C. | Cumming | T23N | R3E | Section 15 | 40 |
| MIER, C. | Klacking | T23N | R2E | Section 26 | 70 |
| MIER, F. | West Branch | T22N | R2E | Section 26 | 60 |
| MIER, F. | West Branch | T22N | R2E | Section 27 | 60 |
| MIER, H. | West Branch | T22N | R2E | Section 5 | 39 |
| MIER, H. | West Branch | T22N | R2E | Section 22 | 80 |
| MIER, J. | West Branch | T22N | R2E | Section 2 | 40 |
| MIER, J. | West Branch | T22N | R2E | Section 17 | 40 |
| MIER, M. | Klacking | T23N | R2E | Section 35 | 80 |
| MIER, M. | Klacking | T23N | R2E | Section 36 | 80 |
| MIER, O. | West Branch | T22N | R2E | Section 22 | 80 |
| MIER, PAT | West Branch | T22N | R2E | Section 25 | 80 |
| MIERS, C. | Klacking | T23N | R2E | Section 23 | 40 |
| MIGNON, L. | Churchill | T22N | R3E | Section 35 | 160 |
| MILES, J. B. | Edwards | T21N | R1E | Section 33 | 80 |
| MILLARD, H. | West Branch | T22N | R2E | Section 33 | 80 |
| MILLER, A. | West Branch | T22N | R2E | Section 16 | 40 |
| MILLER, A. | West Branch | T22N | R2E | Section 21 | 80 |
| MILLER BROS. | Logan | T22N | R4E | Section 19 | 80 |
| MILLER, C. | Churchill | T22N | R3E | Section 15 | 40 |
| MILLER, C. | Foster | T23N | R1E | Section 30 | 80 |
| MILLER, E. | West Branch | T22N | R2E | Section 16 | 20 |
| MILLER, E. | West Branch | T22N | R2E | Section 21 | 40 |
| MILLER, E. | West Branch | T22N | R2E | Section 22 | 40 |
| MILLER, E. B. | Horton | T21N | R2E | Section 15 | 40 |
| MILLER, F. | Horton | T21N | R2E | Section 36 | 80 |
| MILLER, H. | Logan | T22N | R4E | Section 29 | 120 |
| MILLER, H. | West Branch | T22N | R2E | Section 33 | 80 |
| MILLER, J. | Logan | T22N | R4E | Section 27 | 40 |
| MILLER, J. | Churchill | T22N | R3E | Section 6 | 47 |
| MILLER, J. | Churchill | T22N | R3E | Section 14 | 40 |
| MILLER, J. | Cumming | T23N | R3E | Section 7 | 45 |
| MILLER, J. | Klacking | T23N | R2E | Section 10 | 120 |
| MILLER, J. | Klacking | T23N | R2E | Section 30 | 160 |
| MILLER, J. | Foster | T24N | R2E | Section 29 | 80 |
| MILLER, J. & M. | West Branch | T22N | R2E | Section 16 | 20 |
| MILLER, J. C. | Logan | T22N | R4E | Section 22 | 40 |
| MILLER, L. | Goodar | T24N | R4E | Section 21 | 40 |
| MILLER, L. | Churchill | T22N | R3E | Section 21 | 40 |
| MILLER, M. | Churchill | T22N | R3E | Section 10 | 40 |
| MILLER, M. | West Branch | T22N | R2E | Section 16 | 40 |
| MILLER, MARY | West Branch | T22N | R2E | Section 16 | 110 |
| MILLER, P. & WF. | West Branch | T22N | R2E | Section 21 | 40 |
| MILLER, R. | West Branch | T22N | R2E | Section 20 | 40 |
| MILLER, W. | West Branch | T22N | R2E | Section 16 | 40 |
| MILLS EST. | Richland | T21N | R4E | Section 30 | 168 |
| MILLS EST. | Richland | T21N | R4E | Section 31 | 336 |
| MILLS, G. | Richland | T21N | R4E | Section 25 | 40 |
| MILLS, G. | Richland | T21N | R4E | Section 36 | 80 |
| MILLS, J. B. | Edwards | T21N | R1E | Section 26 | 76 |
| MILLS, N. B. EST. | Mills | T21N | R3E | Section 25 | 280 |
| MILLS, N. B. EST. | Mills | T21N | R3E | Section 27 | 520 |
| MILLS, N. B. EST. | Mills | T21N | R3E | Section 35 | 560 |
| MILLS, N. B. EST. | Mills | T21N | R3E | Section 36 | 640 |
| MILLS, N. EST. | Mills | T21N | R3E | Section 12 | 80 |
| MILLS, N. EST. | Mills | T21N | R3E | Section 34 | 320 |
| MISER, J. | Rose | T24N | R2E | Section 26 | 40 |
| MITCHELL, J. | Logan | T22N | R4E | Section 4 | 592 |
| MITCHELL, J. | Logan | T22N | R4E | Section 9 | 159 |
| MITCHELL, J. S. | Hill | T23N | R4E | Section 33 | 578 |
| MOATS, G. | Churchill | T22N | R3E | Section 36 | 80 |
| MOATS, M. L. | Churchill | T22N | R3E | Section 24 | 80 |
| MOATS, M. L. | Churchill | T22N | R3E | Section 25 | 80 |
| MOGG, S. | Richland | T21N | R4E | Section 25 | 60 |
| MOGG, S. & M. | Richland | T21N | R4E | Section 25 | 40 |
| MOHAN, P. | Goodar | T24N | R4E | Section 28 | 40 |
| MONOGHAN & ZIELER | Cumming | T23N | R3E | Section 7 | 40 |
| MONOGHAN, J. | Rose | T24N | R3E | Section 5 | 80 |
| MONTGOMERY, S. | Rose | T24N | R3E | Section 30 | 81 |
| MONTGOMERY, SAM | Rose | T24N | R3E | Section 30 | 100 |
| MONTNEY, S. | Goodar | T24N | R4E | Section 23 | 40 |
| MONTREE, A. | Mills | T21N | R3E | Section 22 | 40 |
| MOOR, H. A. | Foster | T24N | R1E | Section 35 | 80 |
| MOORE, L. | Churchill | T22N | R3E | Section 23 | 80 |
| MOORE, L. | Edwards | T21N | R1E | Section 14 | 40 |
| MOORE, L. | Edwards | T21N | R1E | Section 15 | 80 |
| MOORE, S. | Mills | T21N | R3E | Section 32 | 80 |
| MOORE, W. E. | Churchill | T22N | R3E | Section 17 | 80 |
| MOORSE, G. | Klacking | T23N | R2E | Section 20 | 40 |
| MOORSE, G. | Klacking | T23N | R2E | Section 21 | 40 |
| MORA, P. | Richland | T21N | R4E | Section 18 | 86 |
| MORDEN, ED | Klacking | T23N | R2E | Section 30 | 80 |
| MOREST, W. | West Branch | T22N | R2E | Section 11 | 40 |
| MORGAN, C. | Churchill | T22N | R3E | Section 30 | 40 |
| MORGAN, F. | Klacking | T23N | R2E | Section 24 | 80 |
| MORGAN, J. | Klacking | T23N | R2E | Section 23 | 40 |
| MORMAN, J. | Hill | T23N | R4E | Section 16 | 80 |
| MOROW, JOS. | Goodar | T24N | R4E | Section 12 | 40 |
| MORRELL, S. | Horton | T21N | R2E | Section 2 | 80 |
| MORRIS, C. | West Branch | T22N | R2E | Section 25 | 120 |
| MORRIS, E. | Horton | T21N | R2E | Section 6 | 80 |
| MORRIS, E. | Horton | T21N | R2E | Section 7 | 80 |
| MORRIS, M. | Klacking | T23N | R2E | Section 16 | 40 |
| MORRIS, M. | Klacking | T23N | R2E | Section 21 | 80 |
| MORRIS, W. | West Branch | T22N | R2E | Section 24 | 80 |
| MORRISON, C. | Logan | T22N | R4E | Section 34 | 80 |
| MORRISON, F. | Cumming | T23N | R3E | Section 29 | 40 |
| MORSE, O. | Churchill | T22N | R3E | Section 31 | 88 |
| MOSES, A. R. | Horton | T21N | R2E | Section 2 | 40 |
| MOSS, J. | Horton | T21N | R2E | Section 29 | 40 |
| MOSS, J. | West Branch | T22N | R2E | Section 7 | 80 |
| MOSS, J. | West Branch | T22N | R2E | Section 8 | 40 |
| MOSS, L. | West Branch | T22N | R2E | Section 8 | 40 |
| MOY, A. | Mills | T21N | R3E | Section 13 | 40 |
| MULL, S. | Cumming | T23N | R3E | Section 7 | 45 |
| MUNN, C. | Cumming | T23N | R3E | Section 32 | 160 |
| MUNSON, E. | Churchill | T22N | R3E | Section 19 | 40 |
| MURPHY, J. D. | Cumming | T23N | R3E | Section 4 | 40 |
| MURPHY, P. | Mills | T21N | R3E | Section 14 | 80 |
| MUTTER, MRS. W. | Churchill | T22N | R3E | Section 11 | 40 |
| MUZIK, C. | Richland | T21N | R4E | Section 18 | 86 |
| MYERS, B. | Rose | T24N | R3E | Section 18 | 36 |
| NAGY, L. | Mills | T21N | R3E | Section 25 | 80 |
| NAILOR, C. | Edwards | T21N | R1E | Section 15 | 80 |
| NAILOR, H. | Edwards | T21N | R1E | Section 22 | 40 |
| NASH, E. E. | Foster | T24N | R1E | Section 14 | 80 |
| NAYES, L. | Horton | T21N | R2E | Section 20 | 80 |
| NEAL, R. | Mills | T21N | R3E | Section 21 | 40 |
| NEAR, J. | Logan | T22N | R4E | Section 22 | 40 |
| NEAR, W. M. | Logan | T22N | R4E | Section 22 | 40 |
| NEILSON & SHARP | Klacking | T23N | R2E | Section 33 | 440 |
| NEILSON, A. C. | Horton | T21N | R2E | Section 3 | 80 |
| NELSON, M. | Churchill | T22N | R3E | Section 2 | 120 |
| NELSON, V. | West Branch | T22N | R2E | Section 34 | 280 |
| NELSON. W. | West Branch | T22N | R2E | Section 36 | 80 |
| NELSON, W. & WF. | West Branch | T22N | R2E | Section 25 | 80 |
| NELSON, W. & WF. | West Branch | T22N | R2E | Section 26 | 40 |
| NESBIT, J. | Foster | T23N | R1E | Section 21 | 160 |
| NESTER | Logan | T22N | R4E | Section 26 | |
| NESTER CREEK | Logan | T22N | R4E | Section 7 | |
| NESTER CREEK | Logan | T22N | R4E | Section 16 | |
| NESTER CREEK | Logan | T22N | R4E | Section 17 | |
| NESTER CREEK | Logan | T22N | R4E | Section 18 | |
| NESTER CREEK | Logan | T22N | R4E | Section 21 | |
| NESTER CREEK | Logan | T22N | R4E | Section 22 | |
| NESTER CREEK | Logan | T22N | R4E | Section 23 | |
| NESTER LAKE | Logan | T22N | R4E | Section 17 | |
| NEWBECKER, H. | West Branch | T22N | R2E | Section 14 | 40 |
| NEWBECKER, H. | West Branch | T22N | R2E | Section 23 | 40 |
| NEWBECKER, J. | Cumming | T23N | R3E | Section 19 | 120 |
| NEWBECKER, J. | Cumming | T23N | R3E | Section 21 | 80 |
| NEWBECKER, J. | West Branch | T22N | R2E | Section 14 | 40 |
| NEWBECKER, P. | West Branch | T22N | R2E | Section 11 | 80 |
| NEWBERRY, A. W. | West Branch | T22N | R2E | Section 25 | 40 |
| NEWBERRY, M. | West Branch | T22N | R2E | Section 25 | 20 |
| NEWELING, W. | Foster | T23N | R1E | Section 29 | 40 |
| NEWELL, A. | Horton | T21N | R2E | Section 13 | 80 |
| NEWELL, A. | Horton | T21N | R2E | Section 23 | 80 |
| NEWTON, F. W. | Hill | T23N | R4E | Section 19 | 80 |
| NICHOLS, J. | Cumming | T23N | R3E | Section 21 | 40 |
| NICHOLS, J. | Cumming | T23N | R3E | Section 22 | 80 |
| NICHOLS, J. | Klacking | T23N | R2E | Section 1 | 40 |
| NICHOLS, J. | Foster | T24N | R2E | Section 6 | 80 |
| NICHOLS, J. | Foster | T24N | R1E | Section 6 | 80 |
| NIXON, T. | Richland | T21N | R4E | Section 35 | 40 |
| NO. EDDY CR. | Mills | T21N | R3E | Section 7 | |
| NO. EDDY CR. | Mills | T21N | R3E | Section 16 | |
| NO. EDDY CR. | Mills | T21N | R3E | Section 17 | |
| NO. EDDY CR. | Mills | T21N | R3E | Section 18 | |
| NO. EDDY CR. | Mills | T21N | R3E | Section 21 | |
| NOBLE, J. & W. FISHER | Mills | T21N | R3E | Section 10 | 40 |
| NOFFSINGER, B. F. | Rose | T24N | R3E | Section 36 | 40 |
| NOLAN, E. C. | Cumming | T23N | R3E | Section 9 | 40 |
| NOLAN, E. C. | Cumming | T23N | R3E | Section 35 | 40 |
| NOLETT, J. | Hill | T23N | R4E | Section 36 | 80 |
| NORMAN, H. | Horton | T21N | R2E | Section 10 | 40 |
| NORRIS, A. | Churchill | T22N | R3E | Section 23 | 40 |
| NORRIS, A. | Churchill | T22N | R3E | Section 24 | 40 |
| NORRIS, A. J. | Logan | T22N | R4E | Section 18 | 43 |
| NORRIS, C. | Churchill | T22N | R3E | Section 25 | 40 |
| NORRIS, C. | Churchill | T22N | R3E | Section 36 | 40 |
| NORRIS, J. | Logan | T22N | R4E | Section 8 | 160 |
| NORRIS, L. | Churchill | T22N | R3E | Section 12 | 40 |
| NORRIS, R. J. | West Branch | T22N | R2E | Section 22 | 40 |
| NORRIS, W. B. | Churchill | T22N | R3E | Section 24 | 40 |
| NORRIS, W. B. | Churchill | T22N | R3E | Section 25 | 80 |
| NORRIS, W. R. | Churchill | T22N | R3E | Section 25 | 80 |
| NORTH, J. | Rose | T24N | R3E | Section 20 | 40 |
| NORTH LAKE | Hill | T23N | R4E | Section 1 | |
| NORTH LAKE | Hill | T23N | R4E | Section 12 | |
| NORTH LAKE | Churchill | T23N | R3E | Section 1 | |
| NORTON, D. | West Branch | T22N | R2E | Section 16 | 120 |
| NORTON, E. EST. | Klacking | T23N | R2E | Section 32 | 640 |
| NOTTAWAY, J. EST. | Edwards | T21N | R1E | Section 31 | 89 |
| NOWET, R. | Foster | T23N | R1E | Section 21 | 160 |
| NOYLS, C. | Mills | T21N | R3E | Section 8 | 40 |
| NYE, I. | Rose | T24N | R2E | Section 24 | 40 |
| NYE, I. | Rose | T24N | R2E | Section 25 | 40 |
| NYE, IVAN | Rose | T24N | R2E | Section 25 | 80 |
| NYLER, C. | Edwards | T21N | R1E | Section 14 | 40 |
| O. A. | Rose | T24N | R3E | Section 29 | 20 |
| O. E. C. | Rose | T24N | R3E | Section 32 | 20 |
| O'CONNER, A. EST. | Hill | T23N | R4E | Section 7 | 40 |
| O'CONNER, J. | Hill | T23N | R4E | Section 8 | 205 |
| O'CONNER, P. | Hill | T23N | R4E | Section 7 | 40 |
| O'CONNOR, D. | Hill | T23N | R4E | Section 7 | 80 |
| O'CONNOR, D. EST. | Hill | T23N | R4E | Section 7 | 40 |
| O'CONNOR, D. EST. | Hill | T23N | R4E | Section 8 | 40 |
| O'CONNOR, E. | Hill | T23N | R4E | Section 7 | 40 |
| O'CONNOR, E. EST. | Hill | T23N | R4E | Section 6 | 40 |
| O'CONNOR, J. | Hill | T23N | R4E | Section 5 | 84 |
| O'CONNOR, J. | Hill | T23N | R4E | Section 6 | 80 |
| O'CONNOR, J. D. | Hill | T23N | R4E | Section 7 | 190 |
| O'CONNOR, M. | Hill | T23N | R4E | Section 7 | 40 |
| OGEMAW BANK | West Branch | T22N | R2E | Section 20 | 189 |
| OGEMAW CO. | Rose | T24N | R3E | Section 36 | 40 |
| OGEMAW CO. BK. | Goodar | T24N | R4E | Section 32 | 40 |
| OGEMAW SPRS. | Ogemaw | T22N | R1E | Section 15 | |
| OKE, N. | Mills | T21N | R3E | Section 29 | 40 |
| OLMSTEAD, G. | Hill | T23N | R4E | Section 26 | 40 |
| OLMSTEAD, G. | Hill | T23N | R4E | Section 35 | 40 |
| OLNEY, F. | Rose | T24N | R3E | Section 5 | 80 |
| OLNEY, H. E. | Goodar | T24N | R4E | Section 5 | 454 |
| OLNEY, H. E. | Goodar | T24N | R4E | Section 6 | 336 |
| OMEROD, C. EST. | Ogemaw | T22N | R1E | Section 24 | 40 |
| OMEROD, C. EST. | Ogemaw | T22N | R1E | Section 25 | 74 |
| OMEROD, CHARITY EST. | Ogemaw | T22N | R1E | Sectioni 25 | 160 |
| ORCOTT, W. | Foster | T24N | R1E | Section 1 | 40 |
| ORCOTT, W. B. | Foster | T24N | R1E | Section 2 | 40 |
| ORCUTT, W. | Foster | T24N | R1E | Section 18 | 80 |
| ORCUTT, W. B. | Foster | T24N | R1E | Section 11 | 320 |
| ORCUTT, W. B. | Foster | T24N | R1E | Section 12 | 160 |
| ORCUTT, W. B. | Foster | T24N | R1E | Section 20 | 240 |
| ORCUTT, W. B. | Foster | T24N | R1E | Section 28 | 200 |
| ORCUTT, W. B. | Foster | T23N | R1E | Section 8 | 160 |
| ORCUTT, W. B. | Foster | T23N | R1E | Section 9 | 160 |
| ORR, J. | Richland | T21N | R4E | Section 23 | 40 |
| ORRICE, J. | Mills | T21N | R3E | Section 15 | 40 |
| OSBORNE, BEN | Klacking | T23N | R2E | Section 31 | 80 |
| OSBORNE, E. | Richland | T21N | R4E | Section 24 | 40 |
| OSBORNE, E. | Klacking | T23N | R2E | Section 31 | 80 |
| OSBORNE, O. | Richland | T21N | R4E | Section 23 | 80 |
| OSBORNE, W. | Richland | T21N | R4E | Section 20 | 80 |
| OSBORNE, W. | Richland | T21N | R4E | Section 23 | 80 |
| OSBORNE, W. | Richland | T21N | R4E | Section 26 | 30 |
| OST, W. | Klacking | T23N | R2E | Section 13 | 40 |
| OSTRANDER, C. | West Branch | T22N | R2E | Section 24 | 80 |
| OSTRANDER, J. | Horton | T21N | R2E | Section 32 | 80 |
| OTTAWA HWD. CO. | Rose | T24N | R3E | Section 5 | 40 |
| OTTAMAN HARDWARE CO. | Rose | T24N | R3E | Section 7 | 200 |
| OTTOMAN HARDWARE CO. | Rose | T24N | R3E | Section 4 | 200 |
| OUILICE, P. | West Branch | T22N | R2E | Section 36 | 80 |
| OYSTER, I. | Rose | T24N | R3E | Section 28 | 40 |
| OYSTER, I. | Rose | T24N | R3E | Section 29 | 80 |
| OYSTER, Y. | Rose | T24N | R3E | Section 22 | 40 |
| OYSTER, Y. | Rose | T24N | R3E | Section 27 | 80 |
| P. F. W. | Hill | T23N | R4E | Section 8 | 37 |
| P. H. | West Branch | T22N | R2E | Section 10 | 20 |
| P. M. | West Branch | T22N | R2E | Section 22 | 20 |
| P. S. | Hill | T23N | R4E | Section 8 | 28 |
| PABRICK | Horton | T21N | R2E | Section 29 | 40 |
| PAGE, A. | Churchill | T22N | R3E | Section 2 | 80 |
| PAGE, F. | Churchill | T22N | R3E | Section 2 | 80 |
| PAIMEAN, J. B. | Klacking | T23N | R2E | Section 6 | 80 |
| PALM, J. | Edwards | T21N | R1E | Section 13 | 80 |
| PALM, J. | Edwards | T21N | R1E | Section 24 | 80 |
| PALMER, F. W. | Horton | T21N | R2E | Section 28 | 80 |
| PALMER, M. | Mills | T21N | R3E | Section 28 | 120 |
| PALMER, T. W. | Horton | T21N | R2E | Section 3 | 40 |
| PALMER, T. W. | Horton | T21N | R2E | Section 9 | 40 |
| PALMER, T. W. | Horton | T21N | R2E | Section 10 | 120 |
| PAMPREN, J. | Klacking | T23N | R2E | Section 25 | 40 |
| PANIGAY, F. | Richland | T21N | R4E | Section 8 | 80 |
| PANSITS, JOE | Richland | T21N | R4E | Section 27 | 80 |
| PARISH, A. | Horton | T21N | R2E | Section 20 | 40 |
| PARISH, A. | Horton | T21N | R2E | Section 28 | 160 |
| PARISH, D. | Horton | T21N | R2E | Section 29 | 40 |
| PARKER, G. E. | Cumming | T23N | R3E | Section 6 | 40 |
| PARKINSON, T. | Churchill | T22N | R3E | Section 2 | 86 |
| PARKSON, T. | Cumming | T23N | R3E | Section 25 | 40 |
| PARKSON, T. | Cumming | T23N | R3E | Section 35 | 80 |
| PARLIAMENT, A. | Horton | T21N | R2E | Section 17 | 120 |
| PARLIAMENT, E. | West Branch | T22N | R2E | Section 1 | 80 |
| PARLIAMENT, J. | Churchill | T22N | R3E | Section 5 | 86 |
| PARLIAMENT, J. | Churchill | T22N | R3E | Section 8 | 40 |
| PARLIAMENT, J. | West Branch | T22N | R2E | Section 22 | 76 |
| PARLIAMENT, L. | Churchill | T22N | R3E | Section 8 | 40 |
| PARLIAMENT, RAY | Cumming | T23N | R3E | Section 33 | 80 |
| PARRISH, G. & A. | Horton | T21N | R2E | Section 21 | 240 |
| PARTLO, L. | Rose | T24N | R2E | Section 36 | 80 |
| PASSOLT, W. | Churchill | T22N | R3E | Section 21 | 80 |
| PASSOLT, W. | Churchill | T22N | R3E | Section 22 | 100 |
| PASSOLT, W. J. | Churchill | T22N | R3E | Section 21 | 40 |
| PASSOLT, W. J. | Churchill | T22N | R3E | Section 28 | 80 |
| PATTERSON, N. | Mills | T21N | R3E | Section 14 | 40 |
| PAUSITS, J. | Richland | T21N | R4E | Section 19 | 40 |
| PAW PAW BANK | Horton | T21N | R2E | Section 26 | 40 |
| PAW PAW BANK | Horton | T21N | R2E | Section 36 | 80 |
| PAYNE, G. H. | Churchill | T22N | R3E | Section 36 | 80 |
| PAYNE, L. | Horton | T21N | R2E | Section 11 | 480 |
| PAYNE, L. | Horton | T21N | R2E | Section 12 | 320 |
| PEACH, C. C. | Mills | T21N | R3E | Section 28 | 80 |
| PEACH LAKE | West Branch | T22N | R2E | Section 14 | |
| PEACH LAKE | West Branch | T22N | R2E | Section 15 | |
| PEACH LAKE | West Branch | T22N | R2E | Section 22 | |
| PEACH LAKE | West Branch | T22N | R2E | Section 23 | |
| PEAVER, W. | Horton | T21N | R2E | Section 8 | 40 |
| PECK, J. | West Branch | T22N | R2E | Section 16 | 40 |
| PECK, JNO. | Foster | T23N | R1E | Section 1 | 34 |
| PEDEN, J. EST. | Horton | T21N | R2E | Section 5 | 80 |
| PELL, J. R. | Foster | T24N | R1E | Section 3 | 160 |
| PEOPLES STATE BANK | Goodar | T24N | R4E | Section 18 | 88 |
| PERKINS, A. | Cumming | T23N | R3E | Section 7 | 45 |
| PERKINS, A. | Rose | T24N | R3E | Section 27 | 160 |
| PERKINS, D. | Churchill | T22N | R3E | Section 3 | 45 |
| PERKINS, G. H. | West Branch | T22N | R2E | Section 35 | 80 |
| PERRY, A. | Churchill | T22N | R3E | Section 12 | 40 |
| PERRY, F. | Horton | T21N | R2E | Section 31 | 80 |
| PERRY, F. | Edwards | T21N | R1E | Section 35 | 100 |
| PERRY, J. | Goodar | T24N | R4E | Section 22 | 80 |
| PERRY, W. | Edwards | T21N | R1E | Section 22 | 40 |
| PETER, A. | Horton | T21N | R2E | Section 29 | 40 |
| PETER, G. | Churchill | T22N | R3E | Section 4 | 168 |
| PETER, G. | Cumming | T23N | R3E | Section 28 | 160 |
| PETER, G. | Cumming | T23N | R3E | Section 33 | 80 |
| PETERS, B. | Cumming | T23N | R3E | Section 32 | 80 |
| PETERS, C. | Churchill | T22N | R3E | Section 5 | 43 |
| PETERS, C. | Churchill | T22N | R3E | Section 6 | 86 |
| PETERS, C. | Cumming | T23N | R3E | Sectioin 32 | 80 |
| PETERS, E. | Goodar | T24N | R4E | Section 10 | 80 |
| PETERS, F. | Klacking | T23N | R2E | Section 13 | 40 |
| PETERS, G. | Churchill | T22N | R3E | Section 9 | 30 |
| PETERS, H. | Churchill | T22N | R3E | Section 6 | 44 |
| PETERSON, G. | Churchill | T22N | R3E | Section 35 | 80 |
| PETERSON, J. | Churchill | T22N | R3E | Section 26 | 40 |
| PETTIT, J. J. | Cumming | T23N | R3E | Section 25 | 40 |
| PHILLIPS, E. | Klacking | T23N | R2E | Section 21 | 40 |
| PHILLIPS, F. | Klacking | T23N | R2E | Section 20 | 240 |
| PHILLIPS, F. | Klacking | T23N | R2E | Section 28 | 80 |
| PHILLIPS, H. | Klacking | T23N | R2E | Section 22 | 160 |
| PHILLIPS, J. | Klacking | T23N | R2E | Section 21 | 80 |
| PICKKON, W. | Rose | T24N | R3E | Section 24 | 40 |
| PICKNEY, A. J. | Foster | T23N | R1E | Section 19 | 320 |
| PIERCE, C. | Edwards | T21N | R1E | Section 28 | 80 |
| PIERCE, J. | Edwards | T21N | R1E | Section 30 | 180 |
| PINGSTON, C. | Horton | T21N | R2E | Section 35 | 80 |
| PINK, S. | Richland | T21N | R4E | Section 19 | 33 |
| PITCHARD, S. | Hill | T23N | R4E | Section 6 | 93 |
| PITTS, T. | Mills | T21N | R3E | Section 23 | 80 |
| PLACHER, A. | Ogemaw | T22N | R1E | Section 15 | 40 |
| PLUMMER CR. | Edwards | T21N | R1E | Section 5 | |
| PLUMMER CR. | Edwards | T21N | R1E | Section 8 | |
| PLUMMER CR. | Edwards | T21N | R1E | Section 9 | |
| PLUMMER CR. | Edwards | T21N | R1E | Section 10 | |
| PLUMMER CR. | Edwards | T21N | R1E | Section 14 | |
| PLUMMER CR. | Edwards | T21N | R1E | Section 15 | |
| PLUMMER CR. | Edwards | T21N | R1E | Section 22 | |
| POINTER, R. & A. | Ogemaw | T22N | R1E | Section 28 | 240 |
| POINTER, R. R. | Ogemaw | T22N | R1E | Section 21 | 320 |
| POLLINGTON, C. | Logan | T22N | R4E | Section 29 | 160 |
| POMMER, O. | Goodar | T24N | R4E | Section 3 | 86 |
| POPP, A. | Logan | T22N | R4E | Section 12 | 240 |
| POPP, F. | Logan | T22N | R4E | Section 32 | 40 |
| POPP, F. | Logan | T22N | R4E | Section 33 | 80 |
| PORT HURON EG. CO. | Foster | T24N | R2E | Section 8 | 40 |
| PORT HURTON ENG. CO. | Foster | T24N | R1E | Section 1 | 40 |
| POSKITT, E. | Richland | T21N | R4E | Section 20 | 80 |
| POSKITT, E. | Richland | T21N | R4E | Section 21 | 80 |
| POWELL, C. | Edwards | T21N | R1E | Section 32 | 100 |
| POWER CO. | Mills | T21N | R3E | Section 9 | 40 |
| POWER CO. | Mills | T21N | R3E | Section 28 | 80 |
| POWER CO. | Mills | T21N | R3E | Section 33 | 30 |
| POWER CO. | Churchill | T22N | R3E | Section 33 | 120 |
| POWLEY, N. | Cumming | T23N | R3E | Section 28 | 80 |
| PRATO, G. | Horton | T21N | R2E | Section 23 | 40 |
| PRAY, D. | Ogemaw | T22N | R1E | Section 22 | 40 |
| PRAY, E. | Ogemaw | T22N | R1E | Section 22 | 80 |
| PRAY, W. | Ogemaw | T22N | R1E | Section 22 | 40 |
| PRENTICE, ORSON | West Branch | T22N | R2E | Section 7 | 160 |
| PRESCOTT & SONS | Churchill | T22N | R3E | Section 34 | 40 |
| PRESCOTT & STARK | Foster | T24N | R2E | Section 31 | 120 |
| PRESCOTT, C. | Logan | T22N | R4E | Section 26 | 80 |
| PRESCOTT, C. | Logan | T22N | R4E | Section 35 | 560 |
| PRESCOTT, C. | Logan | T22N | R4E | Section 36 | 640 |
| PRESCOTT, C. A. & SONS | Logan | T22N | R4E | Section 10 | 200 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 1 | 636 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 2 | 637 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 3 | 638 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 10 | 640 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 11 | 640 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 12 | 640 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 13 | 640 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 14 | 320 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 17 | 40 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 23 | 80 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 27 | 160 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 28 | 640 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 29 | 160 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 32 | 400 |
| PRESCOTT, C. H. & SONS | Richland | T21N | R4E | Section 33 | 80 |
| PRESCOTT, C. H. & SONS | Logan | T22N | R4E | Section 9 | 180 |
| PRESCOTT, G. | Logan | T22N | R4E | Section 5 | 661 |
| PRESCOTT, G. | Logan | T22N | R4E | Section 8 | 120 |
| PRESCOTT, G. | Logan | T22N | R4E | Section 17 | 80 |
| PRESCOTT, G. | Logan | T22N | R4E | Section 18 | 43 |
| PRESCOTT, G. A. | Hill | T23N | R4E | Section 32 | 609 |
| PRESCOTT, G. A. | Rose | T24N | R3E | Section 6 | 80 |
| PRESCOTT VILLAGE | Richland | T21N | R4E | Section 22 | |
| PRICE, C. | Mills | T21N | R3E | Section 10 | 80 |
| PRICE, C. | Mills | T21N | R3E | Section 11 | 80 |
| PRICE, C. | Mills | T21N | R3E | Section 14 | 40 |
| PRICE, C. | Mills | T21N | R3E | Section 23 | 170 |
| PRICE, C. L. | Mills | T21N | R3E | Section 23 | 40 |
| PRICE, W. | Mills | T21N | R3E | Section 5 | 148 |
| PRICE, W. J. | Churchill | T22N | R3E | Section 32 | 160 |
| PRICHARD, J. | Goodar | T24N | R4E | Section 18 | 163 |
| PRIDDY, C. | Edwards | T21N | R1E | Section 32 | 80 |
| PRIDDY, J. | Edwards | T21N | R1E | Section 29 | 80 |
| PRIDDY, T. R. | Edwards | T21N | R1E | Section 5 | 238 |
| PRIOR CREEK | Cumming | T23N | R3E | Section 17 | |
| PRIOR CREEK | Cumming | T23N | R3E | Section 18 | |
| PRIOR CREEK | Cumming | T23N | R3E | Section 20 | |
| PRIOR CREEK | Cumming | T23N | R3E | Section 21 | |
| PRIOR CREEK | Cumming | T23N | R3E | Section 28 | |
| PRIOR CREEK | Cumming | T23N | R3E | Section 33 | |
| PRIOR CREEK | Klacking | T23N | R2E | Section 10 | |
| PRIOR CREEK | Klacking | T23N | R2E | Section 11 | |
| PRIOR CREEK | Klacking | T23N | R2E | Section 13 | |
| PRIOR CREEK | Klacking | T23N | R2E | Section 14 | |
| PRIOR CREEK | Klacking | T23N | R2E | Section 24 | |
| PRIOR, W. A. | Cumming | T23N | R3E | Section 3 | 81 |
| PROSSER, O. | Horton | T21N | R2E | Section 2 | 40 |
| PROSSER, MRS. O. | Horton | T21N | R2E | Section 1 | 80 |
| PROVANT, O. | Ogemaw | T22N | R1E | Section 32 | 120 |
| PUMPLE, J. | Richland | T21N | R4E | Section 34 | 80 |
| PURKS, J. | Goodar | T24N | R4E | Section 13 | 80 |
| PURKS, J. H. | Goodar | T24N | R4E | Section 23 | 40 |
| PUSKAS, J. | Richland | T21N | R4E | Section 17 | 40 |
| PUTNAM, W. W. | Rose | T24N | R3E | Section 14 | 80 |
| PUTNEY, H. E. | Hill | T23N | R4E | Section 14 | 40 |
| QUACKENBUSH, L. | Ogemaw | T22N | R1E | Section 13 | 80 |
| QUACKENBUSH, L. C. | Ogemaw | T22N | R1E | Section 13 | 40 |
| QUACKENBUSH, L. C. | Ogemaw | T22N | R1E | Section 14 | 20 |
| QUIGLEY, C. | Churchill | T22N | R3E | Section 15 | 80 |
| QUIGLEY, F. | Churchill | T22N | R3E | Section 10 | 40 |
| QUIGLEY, F. | Churchill | T22N | R3E | Section 22 | 80 |
| QUIGLEY, H. | Goodar | T24N | R4E | Section 10 | 40 |
| QUIGLEY, W. R. | Churchill | T22N | R3E | Section 15 | 40 |
| QUIMM BROS. | Logan | T22N | R4E | Section 34 | 160 |
| QUILLACE, P. | Horton | T21N | R2E | Section 2 | 80 |
| QUISH, S. | Richland | T21N | R4E | Section 19 | 40 |
| R. | Churchill | T22N | R3E | Section 9 | 10 |
| R. A. | Cumming | T23N | R3E | Section 7 | 34 |
| RABEDUE, W. | Ogemaw | T22N | R1E | Section 26 | 80 |
| RABIDUE, F. | Ogemaw | T22N | R1E | Section 25 | 40 |
| RABIDUE, W. | Ogemaw | T22N | R1E | Section 26 | 80 |
| RAE, J. M. | Hill | T23N | R4E | Section 14 | 40 |
| RAKESTRAW & SON | Rose | T24N | R3E | Section 35 | 360 |
| RAKESTRAW, O. L. | Goodar | T24N | R4E | Section 18 | 240 |
| RAKESTRAW, O. L. | Goodar | T24N | R4E | Section 29 | 80 |
| RAKESTRAW, O. L. | Goodar | T24N | R4E | Section 30 | 451 |
| RAKESTRAW, O. L. | Rose | T24N | R3E | Section 34 | 240 |
| RALPH, G. | Goodar | T24N | R4E | Section 14 | 40 |
| RAMER, W. | Cumming | T23N | R3E | Section 8 | 40 |
| RAMSEY, C. | Logan | T22N | R4E | Section 33 | 40 |
| RAMSEY EST. | Edwards | T21N | R1E | Section 23 | 80 |
| RANERCHER, C. & R. | Ogemaw | T22N | R1E | Section 28 | 40 |
| RANNEY, G. | Hill | T23N | R4E | Section 18 | 80 |
| RAU, C. | Edwards | T21N | R1E | Section 11 | 80 |
| RAU, C. | Edwards | T21N | R1E | Section 12 | 80 |
| RAU, H. | Edwards | T21N | R1E | Section 11 | 80 |
| RAU, H. | Edwards | T21N | R1E | Section 14 | 80 |
| RAU, J. | Edwards | T21N | R1E | Section 11 | 80 |
| RAU, J. G. | Edwards | T21N | R1E | Section 11 | 40 |
| RAU, P. | Ogemaw | T22N | R1E | Section 34 | 80 |
| RAU, PAUL | Ogemaw | T22N | R1E | Section 35 | 80 |
| RAW, C. SR. | Edwards | T21N | R1E | Section 1 | 80 |
| RAW, C. SR. | Edwards | T21N | R1E | Section 2 | 304 |
| RAYMOND, J. B. | Goodar | T24N | R4E | Section 33 | 120 |
| RAYMORE, C. | Ogemaw | T22N | R1E | Section 13 | 40 |
| REARDON, J. | Mills | T23N | R3E | Section 16 | 80 |
| REASNER, L. & S. | Rose | T24N | R3E | Section 16 | 80 |
| REASNER, R. W. | Rose | T24N | R3E | Section 21 | 640 |
| RECISS, W. K. | Foster | T23N | R1E | Section 15 | 200 |
| REDFIELD, G. | Richland | T21N | R4E | Section 9 | 40 |
| REDSON, J. | Mills | T21N | R3E | Section 30 | 84 |
| REED, A. | Cumming | T23N | R3E | Section 3 | 41 |
| REED, L. | Rose | T24N | R3E | Section 20 | 40 |
| REESE, H. | Richland | T21N | R4E | Section 15 | 80 |
| REESE, H. | Richland | T21N | R4E | Section 16 | 40 |
| REETZ, C. | Klacking | T23N | R2E | Section 35 | 128 |
| REETZ, E. | Klacking | T23N | R2E | Section 23 | 40 |
| REETZ, E. & C. | Klacking | T23N | R2E | Section 14 | 160 |
| REETZ, F. | Klacking | T23N | R2E | Section 13 | 80 |
| REETZ, F. | Klacking | T23N | R2E | Section 22 | 40 |
| REETZ, F. | Klacking | T23N | R2E | Section 27 | 40 |
| REETZ, G. | Klacking | T23N | R2E | Section 23 | 40 |
| REETZ, G. | Klacking | T23N | R2E | Section 26 | 71 |
| REETZ, J. C. | Klacking | T23N | R2E | Section 2 | 77 |
| REETZ, W. | Klacking | T23N | R2E | Section 25 | 80 |
| REEVES, J. | Horton | T21N | R2E | Section 31 | 107 |
| REGAIS, J. | Klacking | T23N | R2E | Section 29 | 80 |
| REGAN, J. | Ogemaw | T22N | R1E | Section 14 | 80 |
| REGAN, JNO. | Ogemaw | T22N | R1E | Section 24 | 71 |
| REHNINDER, J. | West Branch | T22N | R2E | Section 23 | 40 |
| REID, F. | Foster | T24N | R1E | Section 30 | 80 |
| REINHARDT, A. | West Branch | T22N | R2E | Section 27 | 40 |
| REINHARDT, A. & H. | West Branch | T22N | R2E | Section 35 | 80 |
| REINSTADOER, M. | Churchill | T22N | R3E | Section 15 | 40 |
| REITER, J. | West Branch | T22N | R2E | Section 20 | 40 |
| REITZ, G. | Klacking | T23N | R2E | Section 24 | 40 |
| REITZ, S. | Cumming | T23N | R3E | Section 7 | 40 |
| RELYEA, W. | Richland | T21N | R4E | Section 30 | 80 |
| REMER, R. | Cumming | T23N | R3E | Section 22 | 240 |
| REMINDER, C. | Ogemaw | T22N | R1E | Section 27 | 80 |
| REMINDER, J. | West Branch | T22N | R2E | Section 27 | 40 |
| REPROAGLE, W. | Churchill | T22N | R3E | Section 9 | 40 |
| RERNER, M. | Rose | T24N | R3E | Section 33 | 80 |
| RETAN, J. | Edwards | T21N | R1E | Section 27 | 40 |
| RETHOWSKE, D. | Richland | T21N | R4E | Section 18 | 40 |
| REVARD, F. | Churchill | T22N | R3E | Section 29 | 120 |
| RHIEDL, MRS. T. | West Branch | T22N | R2E | Section 39 | 40 |
| RHOADS, M. G. | Churchill | T22N | R3E | Section 23 | 80 |
| RHUNHARDT, G. | Mills | T21N | R3E | Section 5 | 80 |
| RHYNDRESS, J. | Horton | T21N | R2E | Section 4 | 40 |
| RICE, J. | Rose | T24N | R2E | Section 23 | 40 |
| RICE, J. | Rose | T24N | R2E | Section 24 | 120 |
| RICE, N. | Rose | T24N | R2E | Section 23 | 120 |
| RICE, W. | Rose | T24N | R2E | Section 23 | 40 |
| RICHARDS, J. S. | Goodar | T24N | R4E | Section 7 | 626 |
| RICHARDS, J. S. | Goodar | T24N | R4E | Section 8 | 80 |
| RICHARDS, J. W. | West Branch | T22N | R2E | Section 27 | 40 |
| RICHARDSON, C. | West Branch | T22N | R2E | Section 27 | 40 |
| RICHARDSON, J. | Goodar | T24N | R4E | Section 28 | 40 |
| RICHARDSON, J. EST. | West Branch | T22N | R2E | Section 27 | 80 |
| RICHARDSON, R. | West Branch | T22N | R2E | Section 23 | 80 |
| RIDLEY, A. | Cumming | T23N | R3E | Section 19 | 40 |
| RIED, C. S. | Foster | T24N | R2E | Section 30 | 160 |
| RIFLE LAKE | Hill | T23N | R4E | Section 5 | |
| RIFLE LAKE | Hill | T23N | R4E | Section 6 | |
| RIFLE LAKE | Hill | T23N | R4E | Section 8 | |
| RIFLE RIVER | Mills | T21N | R3E | Section 3 | |
| RIFLE RIVER | Mills | T21N | R3E | Section 9 | |
| RIFLE RIVER | Mills | T21N | R3E | Section 16 | |
| RIFLE RIVER | Mills | T21N | R3E | Section 20 | |
| RIFLE RIVER | Mills | T21N | R3E | Section 21 | |
| RIFLE RIVER | Mills | T21N | R3E | Section 28 | |
| RIFLE RIVER | Mills | T21N | R3E | Section 29 | |
| RIFLE RIVER | Mills | T21N | R3E | Section 33 | |
| RIFLE RIVER | Churchill | T22N | R3E | Section 3 | |
| RIFLE RIVER | Churchill | T22N | R3E | Section 4 | |
| RIFLE RIVER | Churchill | T22N | R3E | Section 9 | |
| RIFLE RIVER | Churchill | T22N | R3E | Section 16 | |
| RIFLE RIVER | Churchill | T22N | R3E | Section 21 | |
| RIFLE RIVER | Churchill | T22N | R3E | Section 28 | |
| RIFLE RIVER | Churchill | T22N | R3E | Section 33 | |
| RIFLE RIVER | Cumming | T23N | R3E | Section 11 | |
| RIFLE RIVER | Cumming | T23N | R3E | Section 14 | |
| RIFLE RIVER | Cumming | T23N | R3E | Section 22 | |
| RIFLE RIVER | Cumming | T23N | R3E | Section 23 | |
| RIFLE RIVER | Cumming | T23N | R3E | Section 27 | |
| RIFLE RIVER | Cumming | T23N | R3E | Section 34 | |
| RIFLE RIVER (WEST BRANCH) | Churchill | T22N | R3E | Section 31 | |
| RIFLE RIVER (WEST BRANCH) | Churchill | T22N | R3E | Section 32 | |
| RIFLE RIVER (WEST BRANCH) | Churchill | T22N | R3E | Section 33 | |
| RIFLE RIVER (WEST BRANCH) | Horton | T21N | R2E | Section 2 | |
| RIFLE RIVER (WEST BRANCH) | Horton | T21N | R2E | Section 3 | |
| RIFLE RIVER (WEST BRANCH) | West Branch | T22N | R2E | Section 20 | |
| RIFLE RIVER (WEST BRANCH) | West Branch | T22N | R2E | Section 21 | |
| RIFLE RIVER (WEST BRANCH) | West Branch | T22N | R2E | Section 29 | |
| RIFLE RIVER (WEST BRANCH) | West Branch | T22N | R2E | Section 32 | |
| RIFLE RIVER (WEST BRANCH) | West Branch | T22N | R2E | Section 33 | |
| RIFLE RIVER (WEST BRANCH) | West Branch | T22N | R2E | Section 34 | |
| RIFLE RIVER (WEST BRANCH) | West Branch | T22N | R2E | Section 35 | |
| RIFLE RIVER (WEST BRANCH) | West Branch | T22N | R2E | Section 36 | |
| RIGG, J. | Churchill | T22N | R3E | Section 27 | 160 |
| RILEY, W. | Hill | T23N | R4E | Section 36 | 40 |
| RIOPELLE BROS. | Mills | T21N | R3E | Section 9 | 20 |
| RIOPELLE BROS. | Mills | T21N | R3E | Section 10 | 80 |
| RISER, C. A. | Foster | T24N | R1E | Section 27 | 160 |
| RITTENBURG, J. | Rose | T24N | R3E | Section 25 | 40 |
| RITTENBURG, R. A. | Rose | T24N | R3E | Section 33 | 80 |
| RIX, W. | West Branch | T22N | R2E | Section 2 | 160 |
| ROACH, H. | Edwards | T21N | R1E | Section 16 | 40 |
| ROACH, V. | Mills | T21N | R3E | Section 26 | 40 |
| ROBBINS, F. W. | West Branch | T22N | R2E | Section 12 | 50 |
| ROBBINS, J. | Rose | T21N | R2E | Section 25 | 240 |
| ROBBINS, J. | West Branch | T22N | R2E | Section 25 | 40 |
| ROBERT, W. EST. | Rose | T24N | R3E | Section 25 | 40 |
| ROBERTS, MRS. J. | Goodar | T24N | R4E | Section 28 | 40 |
| ROBERTS, J. H. | Klacking | T23N | R2E | Section 18 | 40 |
| ROBERTSON, J. | Hill | T23N | R4E | Section 9 | 80 |
| ROBERTSON, J. | Ogemaw | T22N | R1E | Section 12 | 120 |
| ROBERTSON, S. | Hill | T23N | R4E | Section 9 | 80 |
| ROBERTSON, W. | Goodar | T24N | R4E | Section 14 | 40 |
| ROBINSON, J. | Ogemaw | T22N | R1E | Section 27 | 80 |
| ROBINSON, S. | Ogemaw | T22N | R1E | Section 15 | 40 |
| ROCH, P. & I. | Churchill | T22N | R3E | Section 30 | 80 |
| ROCKWELL, I. H. | Rose | T24N | R3E | Section 24 | 80 |
| ROCKWELL, L. | Rose | T24N | R3E | Section 24 | 40 |
| ROCKWELL, T. F. | Goodar | T24N | R4E | Section 19 | 659 |
| ROE, C. | Mills | T21N | R3E | Section 2 | 120 |
| ROE, G. E. | Goodar | T24N | R4E | Section 26 | 40 |
| ROE, J. | West Branch | T22N | R2E | Section 17 | 160 |
| ROE, M. | Goodar | T24N | R4E | Section 22 | 40 |
| ROE, M. E. & SON | Goodar | T24N | R4E | Section 22 | 200 |
| ROGERS, A. | Hill | T23N | R4E | Section 15 | 80 |
| ROGERS, ALLEN | Hill | T23N | R4E | Section 15 | 120 |
| ROGERS, L. | Rose | T24N | R2E | Section 36 | 80 |
| ROGERS, O. | Hill | T23N | R4E | Section 23 | 40 |
| ROHL, J. | Klacking | T23N | R2E | Section 27 | 40 |
| ROINS, JNO. | Edwards | T21N | R1E | Section 1 | 149 |
| ROLL, A. & WF | West Branch | T22N | R2E | Section 7 | 44 |
| ROLL, A. & WF | West Branch | T22N | R2E | Section 18 | 45 |
| ROLL, J. | Cumming | T23N | R3E | Section 19 | 44 |
| ROLL, J. | Cumming | T23N | R3E | Section 20 | 40 |
| ROLL, L. | Cumming | T23N | R3E | Section 17 | 160 |
| ROLL, L. | Cumming | T23N | R3E | Section 30 | 120 |
| ROLL, P. | Cumming | T23N | R3E | Section 31 | 129 |
| ROLL, P. | Cumming | T23N | R3E | Section 32 | 80 |
| ROLL, P. | Cumming | T23N | R3E | Section 33 | 120 |
| ROLL, W. | Cumming | T23N | R3E | Section 19 | 40 |
| ROLL, W. | Cumming | T23N | R3E | Section 20 | 40 |
| ROMA, MRS. L. | Mills | T21N | R3E | Section 6 | 38 |
| ROMNEY, C. EST. | Hill | T23N | R4E | Section 19 | 46 |
| ROOD, H. | Horton | T21N | R2E | Section 28 | 40 |
| ROOT, M. | West Branch | T22N | R2E | Section 13 | 30 |
| ROSE & CUMMING | Cumming | T23N | R3E | Section 7 | 40 |
| ROSE CITY | Cumming | T23N | R3E | Section 6 | |
| ROSE CITY | Rose | T24N | R3E | Section 31 | |
| ROSE CITY BANK | Hill | T23N | R4E | Section 3 | 80 |
| ROSE CITY BANK | Hill | T23N | R4E | Section 10 | 80 |
| ROSE CITY BANK | Hill | T23N | R4E | Section 19 | 80 |
| ROSE CITY BANK | Hill | T23N | R4E | Section 30 | 40 |
| ROSE CITY BANK | Hill | T23N | R4E | Section 31 | 80 |
| ROSE CITY BANK | Churchill | T22N | R3E | Section 1 | 170 |
| ROSE CITY BANK | Cumming | T23N | R3E | Section 4 | 40 |
| ROSE CITY BANK | Rose | T24N | R3E | Section 14 | 40 |
| ROSE CITY BANK | Rose | T24N | R3E | Section 29 | 40 |
| ROSE CITY BANK | Rose | T24N | R3E | Section 32 | 100 |
| ROSE CITY BANK | Rose | T24N | R2E | Section 27 | 160 |
| ROSE CITY BANK | Rose | T24N | R2E | Section 35 | 40 |
| ROSE, D. | Logan | T22N | R4E | Section 27 | 120 |
| ROSE, O. A. | Logan | T22N | R4E | Section 27 | 80 |
| ROSE, S. B. | Rose | T24N | R2E | Section 25 | 40 |
| ROSE, W. EST. | Cumming | T23N | R3E | Section 7 | 80 |
| ROSEBROUGH, E. | West Branch | T22N | R2E | Section 13 | 180 |
| ROSEBROUGH, J. | West Branch | T22N | R2E | Section 13 | 40 |
| ROSEBROUGH, J. | West Branch | T22N | R2E | Section 14 | 40 |
| ROSEBRUGH | Churchill | T22N | R3E | Section 8 | 80 |
| ROSEBRUGH, E. | Churchill | T22N | R3E | Section 18 | 130 |
| ROSEBRUGH, F. | Churchill | T22N | R3E | Section 18 | 40 |
| ROSENQUIST, C. | Klacking | T23N | R2E | Section 13 | 40 |
| ROSENTHAL, H. | West Branch | T22N | R2E | Section 17 | 80 |
| ROSENTHAL, H. EST. | West Branch | T22N | R2E | Section 9 | 40 |
| ROSENTHAL, M. | West Branch | T22N | R2E | Section 10 | 40 |
| ROSENTHAL, R. | West Branch | T22N | R2E | Section 8 | 120 |
| ROSEVEAR, J. EST. | Klacking | T23N | R2E | Section 30 | 80 |
| ROSEVEAR, V. | Klacking | T23N | R2E | Section 28 | 80 |
| ROSEVEAR, W. | Klacking | T23N | R2E | Section 19 | 80 |
| ROSEVER, W. | West Branch | T22N | R2E | Section 5 | 80 |
| ROSEVER, W. | West Branch | T22N | R2E | Section 6 | 160 |
| ROSEWEAR, W. | Klacking | T23N | R2E | Section 21 | 160 |
| ROSS, C. | Horton | T21N | R2E | Section 29 | 40 |
| ROSS, J. | Edwards | T21N | R1E | Section 33 | 80 |
| ROSS, W. | Foster | T24N | R1E | Section 17 | 40 |
| ROSTER, J. & A. | Mills | T21N | R3E | Section 11 | 40 |
| ROTHFUSS, G. M. | Horton | T21N | R2E | Section 15 | 320 |
| ROTHFUSS, G. M. | Horton | T21N | R2E | Section 22 | 40 |
| ROUSSIN, A. G. | Goodar | T24N | R4E | Section 14 | 40 |
| ROUSSIN, A. G. | Goodar | T24N | R4E | Section 23 | 80 |
| ROUSSIN, A. G. | Goodar | T24N | R4E | Section 24 | 40 |
| ROWDEN, J. | Churchill | T22N | R3E | Section 6 | 80 |
| ROY, H. | Mills | T21N | R3E | Section 26 | 80 |
| RUEDY, CARL | Logan | T22N | R4E | Section 1 | 660 |
| RUEGSEGGER, C. | West Branch | T22N | R2E | Section 8 | 80 |
| RUHRBUCK, M. | Edwards | T21N | R1E | Section 8 | 80 |
| RUMSEY EST. | Edwards | T21N | R1E | Section 17 | 40 |
| RUMSEY EST. | Edwards | T21N | R1E | Section 21 | 120 |
| RUNION, G. | Foster | T23N | R1E | Section 22 | 80 |
| RUNYON, S. | Mills | T21N | R3E | Section 24 | 31 |
| RUNYON, W. | Hill | T23N | R4E | Section 13 | 80 |
| RUOFF, H. | Foster | T23N | R1E | Section 10 | 160 |
| RUSHERS, F. | Klacking | T23N | R2E | Section 1 | 40 |
| RUSSELL, C. | Horton | T21N | R2E | Section 22 | 80 |
| RUSSELL, C. | Horton | T21N | R2E | Section 27 | 40 |
| RUST BROS. | Rose | T24N | R3E | Section 22 | 40 |
| RUST, J. F. | Churchill | T22N | R3E | Section 4 | 40 |
| RUST, L. C. | Churchill | T22N | R3E | Section 8 | 40 |
| RUST LAND CO. | Churchill | T22N | R3E | Section 4 | 40 |
| RYAN, J. | Richland | T21N | R4E | Section 9 | 80 |
| S. | Churchill | T22N | R3E | Section 9 | 10 |
| S. D. | Richland | T21N | R4E | Section 25 | 20 |
| S. L. | Cumming | T23N | R3E | Section 7 | 20 |
| S. S. BANK OF DETROIT | Rose | T24N | R3E | Section 13 | 480 |
| S. S. BANK OF DETROIT | Rose | T24N | R3E | Section 14 | 80 |
| SABO, F. | Mills | T21N | R3E | Section 11 | 40 |
| SABO, J. | Mills | T21N | R3E | Section 11 | 80 |
| SAGE | Cumming | T23N | R3E | Section 25 | |
| SAGE | Cumming | T23N | R3E | Section 36 | |
| SAGE, H. & CO. | Rose | T24N | R3E | Section 23 | 80 |
| SAGE, H. & CO. | Rose | T24N | R3E | Section 24 | 80 |
| SAGE, H. W. | Horton | T21N | R2E | Section 12 | 80 |
| SAGE LAKE | Hill | T23N | R4E | Section 27 | |
| SAGE LAKE | Hill | T23N | R4E | Section 28 | |
| SAGE LAKE | Hill | T23N | R4E | Section 29 | |
| SAGE LAKE | Hill | T23N | R4E | Section 33 | |
| SAGE LAKE | Hill | T23N | R4E | Section 34 | |
| SAGE LAND & IMP. CO. | Goodar | T24N | R4E | Section 3 | 137 |
| SAGE LAND & IMP. CO. | Goodar | T24N | R4E | Section 4 | 419 |
| SAGE LAND & IMP. CO. | Goodar | T24N | R4E | Section 5 | 47 |
| SAGE LAND & IMP. CO. | Goodar | T24N | R4E | Section 8 | 80 |
| SAGE LAND & IMP. CO. | Goodar | T24N | R4E | Section 9 | 160 |
| SAGE LAND CO. | Logan | T22N | R4E | Section 31 | 40 |
| SAGE LD & IMP. CO. | Hill | T23N | R4E | Section 14 | 40 |
| SAGE LD & IMP. CO. | Goodar | T24N | R4E | Section 2 | 416 |
| SAGE LD & IMP. CO. | West Branch | T22N | R2E | Section 5 | 40 |
| SAGE, W. H. & CO. | Rose | T24N | R3E | Section 1 | 320 |
| SAGE, W. H. & CO. | Rose | T24N | R3E | Section 12 | 120 |
| SALSBURY, E. | Hill | T23N | R4E | Section 36 | 160 |
| SAMMONS, E. | Rose | T24N | R3E | Section 32 | 40 |
| SANDERHOFF, L. A. | Horton | T21N | R2E | Section 24 | 160 |
| SANDERSON, A. | Edwards | T21N | R1E | Section 30 | 40 |
| SANDERSON, A. | Edwards | T21N | R1E | Section 33 | 40 |
| SANDERSON, A. | Foster | T23N | R1E | Section 10 | 39 |
| SAP, A. | Ogemaw | T22N | R1E | Section 13 | 80 |
| SARGENT, W. | Edwards | T21N | R1E | Section 36 | 160 |
| SAULLY, J. | Richland | T21N | R4E | Section 27 | 40 |
| SCANLON, J. | Hill | T23N | R4E | Section 3 | 80 |
| SCANLON, M. | Hill | T23N | R4E | Section 4 | 45 |
| SCANLON, P. S. & J. | Hill | T23N | R4E | Section 3 | 171 |
| SCHAEFER, CHAS. | Klacking | T23N | R2E | Section 25 | 80 |
| SCHAGLE, C. | Logan | T22N | R4E | Section 7 | 120 |
| SCHARB, F. | Ogemaw | T22N | R1E | Section 27 | 80 |
| SCHAZEL, E. | Logan | T22N | R4E | Section 8 | 80 |
| SCHEALL, G. | Churchill | T22N | R3E | Section 33 | 80 |
| SCHEELE, J. | Horton | T21N | R2E | Section 7 | 89 |
| SCHELTRAUM, C. | Edwards | T21N | R1E | Section 18 | 120 |
| SCHERCK, Z. | Edwards | T21N | R1E | Section 28 | 80 |
| SCHEWMAN, L. C. CO. | Horton | T21N | R2E | Section 33 | 160 |
| SCHICK, A. | Cumming | T23N | R3E | Section 29 | 40 |
| SCHICK, G. | Cumming | T23N | R3E | Section 29 | 40 |
| SCHICK, G. | Klacking | T23N | R2E | Section 22 | 40 |
| SCHICK, M. | Klacking | T23N | R2E | Section 25 | 40 |
| SCHIECK, MRS. H. | West Branch | T22N | R2E | Section 29 | 40 |
| SCHIECK, L. | Edwards | T21N | R1E | Section 33 | 80 |
| SCHIECK, M. | Edwards | T21N | R1E | Section 7 | 186 |
| SCHIECK, M. F. | Edwards | T21N | R1E | Section 18 | 471 |
| SCHIECK, M. F. | Edwards | T21N | R1E | Section 20 | 200 |
| SCHIECK, M. F. | Edwards | T21N | R1E | Section 30 | 186 |
| SCHIPPEY, I. E. | Horton | T21N | R2E | Section 22 | 40 |
| SCHLICK, A. | Cumming | T23N | R3E | Section 29 | 80 |
| SCHMIDT, C. EST. | West Branch | T22N | R2E | Section 1 | 45 |
| SCHMIDT, J. | Logan | T22N | R4E | Section 23 | 40 |
| SCHMIDT, J. | West Branch | T22N | R2E | Section 11 | 80 |
| SCHMIDT, L. | Cumming | T23N | R3E | Section 17 | 40 |
| SCHMIDT, R. | Cumming | T23N | R3E | Section 29 | 160 |
| SCHMIDT, T. | Cumming | T23N | R3E | Section 17 | 120 |
| SCHMITT, A. | Edwards | T21N | R1E | Section 9 | 120 |
| SCHNEIDER, G. | Klacking | T23N | R2E | Section 13 | 80 |
| SCHNEIDER, J. | Cumming | T23N | R3E | Section 31 | 83 |
| SCHNEIDER, J. | Klacking | T23N | R2E | Section 23 | 160 |
| SCHNITT | Cumming | T23N | R3E | Section 30 | 83 |
| SCHNITT, P. | Cumming | T23N | R3E | Section 31 | 40 |
| SCHNITT, P. | Klacking | T23N | R2E | Section 36 | 40 |
| SCHNOTALA, H. | Horton | T21N | R2E | Section 32 | 80 |
| SCHNOTALA, J. & F. | Horton | T21N | R2E | Section 32 | 140 |
| SCHOOL | Richland | T21N | R4E | Section 3 | |
| SCHOOL | Logan | T22N | R4E | Section 9 | |
| SCHOOL | Logan | T22N | R4E | Section 11 | |
| SCHOOL | Logan | T22N | R4E | Section 23 | |
| SCHOOL | Logan | T22N | R4E | Section 28 | |
| SCHOOL | Hill | T23N | R4E | Section 2 | |
| SCHOOL | Hill | T23N | R4E | Section 7 | |
| SCHOOL | Hill | T23N | R4E | Section 14 | |
| SCHOOL | Hill | T23N | R4E | Section 19 | |
| SCHOOL | Hill | T23N | R4E | Section 35 | |
| SCHOOL | Goodar | T24N | R4E | Section 3 | |
| SCHOOL | Goodar | T24N | R4E | Section 13 | |
| SCHOOL | Mills | T21N | R3E | Section 1 | |
| SCHOOL | Mills | T21N | R3E | Section 24 | |
| SCHOOL | Mills | T21N | R3E | Section 26 | |
| SCHOOL | Churchill | T22N | R3E | Section 7 | |
| SCHOOL | Churchill | T22N | R3E | Section 10 | |
| SCHOOL | Churchill | T22N | R3E | Section 19 | |
| SCHOOL | Churchill | T22N | R3E | Section 25 | |
| SCHOOL | Cumming | T23N | R3E | Section 30 | |
| SCHOOL | Cumming | T23N | R3E | Section 35 | |
| SCHOOL | Rose | T24N | R3E | Section 8 | |
| SCHOOL | Horton | T21N | R2E | Section 8 | |
| SCHOOL | Horton | T21N | R2E | Section 30 | |
| SCHOOL | West Branch | T22N | R2E | Section 7 | |
| SCHOOL | West Branch | T22N | R2E | Section 11 | |
| SCHOOL | West Branch | T22N | R2E | Section 25 | |
| SCHOOL | Klacking | T23N | R2E | Section 8 | |
| SCHOOL | Klacking | T23N | R2E | Section 12 | |
| SCHOOL | Klacking | T23N | R2E | Section 26 | |
| SCHOOL | Klacking | T23N | R2E | Section 29 | |
| SCHOOL | Rose | T24N | R2E | Section 26 | |
| SCHOOL | Edwards | T21N | R1E | Section 8 | |
| SCHOOL | Edwards | T21N | R1E | Section 11 | |
| SCHOOL | Edwards | T21N | R1E | Section 26 | |
| SCHOOL | Edwards | T21N | R1E | Section 28 | |
| SCHOOL | Foster | T24N | R1E | Sectioin 2 | |
| SCHOOL | Foster | T24N | R1E | Section 35 | |
| SCHOOL | Foster | T23N | R1E | Section 25 | |
| SCHOOL | Foster | T23N | R1E | Section 32 | |
| SCHOOL LAND | Foster | T23N | R1E | Section 2 | 74 |
| SCHRAMM, C. | Mills | T21N | R3E | Section 2 | 160 |
| SCHRAMM, C. | Mills | T21N | R3E | Section 3 | 40 |
| SCHRAMM, C. | Mills | T21N | R3E | Section 11 | 120 |
| SCHRAMM, C. | Mills | T21N | R3E | Section 16 | 40 |
| SCHROEDER, A. | Klacking | T23N | R2E | Section 1 | 79 |
| SCHROEDER, E. EST. | Hill | T23N | R4E | Section 11 | 120 |
| SCHROEDER, J. | Churchill | T22N | R3E | Section 19 | 40 |
| SCHROEDER, J. | Churchill | T22N | R3E | Section 20 | 40 |
| SCHROM, FRED | Klacking | T23N | R2E | Section 36 | 40 |
| SCHUBEL, F. E. | Horton | T21N | R2E | Section 11 | 40 |
| SCHUBEL, F. E. | Horton | T21N | R2E | Section 12 | 40 |
| SCHUEHEL, F. | Klacking | T23N | R2E | Section 17 | 80 |
| SCHULER, F. | Klacking | T23N | R2E | Section 29 | 160 |
| SCHULTY, C. H. | Logan | T22N | R4E | Section 8 | 80 |
| SCHULTY, H. | West Branch | T22N | R2E | Section 29 | 40 |
| SCHULTZ, H. | Horton | T21N | R2E | Section 9 | 80 |
| SCHULTZ, H. | West Branch | T22N | R2E | Section 29 | 80 |
| SCHULTZ, J. | Mills | T21N | R3E | Section 31 | 80 |
| SCHUTTS, E. | Klacking | T23N | R2E | Section 2 | 80 |
| SCHYMR, J. | Horton | T21N | R2E | Section 3 | 108 |
| SCONLON, J. | Hill | T23N | R4E | Section 9 | 80 |
| SCONTON, D. | Goodar | T24N | R4E | Section 34 | 80 |
| SCOTT, D. | Rose | T24N | R3E | Section 30 | 40 |
| SCOTT, D. R. | Cumming | T23N | R3E | Section 3 | 41 |
| SCOTT, D. R. | Richland | T21N | R4E | Section 35 | 40 |
| SCOTT, E. | Richland | T21N | R4E | Section 25 | 40 |
| SCOTT, F. | Richland | T21N | R4E | Section 35 | 40 |
| SCOTT, F. | Rose | T24N | R2E | Section 14 | 120 |
| SCOTT, F. | Rose | T24N | R2E | Section 23 | 120 |
| SCOTT, F. & E. | Richland | T21N | R4E | Section 26 | 40 |
| SCOTT, J. & M. | Ogemaw | T22N | R1E | Section 26 | 80 |
| SCRIBNER, F. | Klacking | T23N | R2E | Section 6 | 40 |
| SCRIBNER, F. | Klacking | T23N | R2E | Section 9 | 160 |
| SEDORE, C. | West Branch | T22N | R2E | Section 24 | 40 |
| SELKIRK | Churchill | T22N | R3E | Section 9 | |
| SELLBARGER, J. | Hill | T23N | R4E | Section 25 | 80 |
| SELMAN, MRS. A. | Mills | T21N | R3E | Section 13 | 40 |
| SELMAN, H. | Churchill | T22N | R3E | Section 23 | 160 |
| SELMER, A. | Mills | T21N | R3E | Section 30 | 80 |
| SELMER, B. | Mills | T21N | R3E | Section 29 | 40 |
| SELMER, B. | Mills | T21N | R3E | Section 30 | 80 |
| SEMRADY, P. | Mills | T21N | R3E | Section 33 | 40 |
| SENN, A. | Edwards | T21N | R1E | Section 4 | 78 |
| SENN, J. | Edwards | T21N | R1E | Section 5 | 40 |
| SENN, JNO. | Edwards | T21N | R1E | Section 5 | 80 |
| SEVERANCE, P. | Foster | T24N | R1E | Section 12 | 80 |
| SEVERANCE, P. | Foster | T24N | R1E | Section 13 | 80 |
| SEYMOUR, M. | Goodar | T24N | R4E | Section 21 | 40 |
| SHADEN, M. | Cumming | T23N | R3E | Section 7 | 80 |
| SHAFFER, J. | Horton | T21N | R2E | Section 10 | 40 |
| SHAFNER, S. D. | West Branch | T22N | R2E | Section 19 | 40 |
| SHANK, G. | Mills | T21N | R3E | Section 20 | 80 |
| SHANNON, F. J. | Mills | T21N | R3E | Section 15 | 40 |
| SHARPE, D. | West Branch | T22N | R2E | Section 32 | 80 |
| SHATTOCK, J. | Cumming | T23N | R3E | Section 24 | 40 |
| SHAW, D. | Rose | T24N | R2E | Section 25 | 40 |
| SHAW, J. D. | Horton | T21N | R2E | Section 26 | 40 |
| SHEEHAN, E. | Richland | T21N | R4E | Section 32 | 40 |
| SHEEHAN, E. | Richland | T21N | R4E | Section 33 | 80 |
| SHEFFER, E. | Richland | T21N | R4E | Section 34 | 80 |
| SHELBRAUN, C. | Edwards | T21N | R1E | Section 17 | 40 |
| SHELDON, H. | Mills | T21N | R3E | Section 31 | 80 |
| SHELDON, H. O. | Mills | T21N | R3E | Section 29 | 120 |
| SHELDON, H. O. | Mills | T21N | R3E | Section 30 | 80 |
| SHELDON, H. O. | Mills | T21N | R3E | Section 32 | 520 |
| SHELDON, H. O. | Horton | T21N | R2E | Section 36 | 160 |
| SHELTROWN, C. | Edwards | T21N | R1E | Section 7 | 40 |
| SHELTROWN, E. | Edwards | T21N | R1E | Section 7 | 40 |
| SHELTROWN, M. | Edwards | T21N | R1E | Section 7 | 40 |
| SHEPPARD, E. | Rose | T24N | R3E | Section 19 | 120 |
| SHEPPARD, J. | Rose | T24N | R3E | Section 30 | 163 |
| SHEPPARD, J. | Rose | T24N | R2E | Section 25 | 40 |
| SHEPPARD, W. | Churchill | T22N | R3E | Section 16 | 40 |
| SHEPPARD, W. | Churchill | T22N | R3E | Section 17 | 60 |
| SHEPPARD, W. B. | Churchill | T22N | R3E | Section 8 | 40 |
| SHEPPARD, W. B. | Churchill | T22N | R3E | Section 17 | 80 |
| SHERMAN, T. | Churchill | T22N | R3E | Section 3 | 40 |
| SHIECK, M. F. | Edwards | T21N | R1E | Section 17 | 80 |
| SHIEL, J. | Ogemaw | T22N | R1E | Section 22 | 80 |
| SHIELDS, J. | Ogemaw | T22N | R1E | Section 22 | 80 |
| SHIELS, R. | Ogemaw | T22N | R1E | Section 34 | 80 |
| SHINO, C. | West Branch | T22N | R2E | Section 1 | 60 |
| SHODER, W. | Mills | T21N | R3E | Section 16 | 40 |
| SHONDER, D. | Hill | T23N | R4E | Section 6 | 95 |
| SHORT, J. | Hill | T23N | R4E | Section 2 | 40 |
| SHORT, J. | Churchill | T22N | R3E | Section 5 | 160 |
| SHORT, J. | Churchill | T22N | R3E | Section 20 | 40 |
| SHORT, J. | Churchill | T22N | R3E | Section 29 | 80 |
| SHORT, J. D. & I. | Hill | T23N | R4E | Section 1 | 48 |
| SHORT, L. | Hill | T23N | R4E | Section 12 | 40 |
| SHORT, L. | Hill | T23N | R4E | Section 13 | 57 |
| SHORTOR, A. | Hill | T23N | R4E | Section 6 | 42 |
| SHRIGLEY, E. E. EST. | West Branch | T22N | R2E | Section 31 | 40 |
| SHUBLE, F. E. | Klacking | T23N | R2E | Section 34 | 240 |
| SHUBLE, F. E. | Foster | T23N | R1E | Section 23 | 160 |
| SHUBLE, F. E. | Foster | T23N | R1E | Section 26 | 120 |
| SHUBTE, F. E. | Klacking | T23N | R2E | Section 20 | 200 |
| SHUEBEL, F. E. | Rose | T24N | R2E | Section 34 | 40 |
| SHUEBEL, F. E. | Rose | T24N | R2E | Section 35 | 80 |
| SHUEBLE, F. E. | Klacking | T23N | R2E | Section 18 | 127 |
| SHUEBLE, F. E. | Klacking | T23N | R2E | Section 27 | 80 |
| SHUELUL, F. E. | Rose | T24N | R2E | Section 27 | 160 |
| SHULTZ, H. | Hill | T23N | R4E | Section 4 | 329 |
| SIEKERT, JOE | Logan | T22N | R4E | Section 29 | 80 |
| SILMAN, C. | Richland | T21N | R4E | Section 15 | 80 |
| SILMAN, C. | Churchill | T22N | R3E | Section 26 | 40 |
| SILMAN, L. | Rose | T24N | R3E | Section 35 | 40 |
| SILVER CREEK | Mills | T21N | R3E | Section 1 | |
| SILVER CREEK | Mills | T21N | R3E | Section 11 | |
| SILVER CREEK | Mills | T21N | R3E | Section 12 | |
| SILVER CREEK | Mills | T21N | R3E | Section 14 | |
| SILVER CREEK | Mills | T21N | R3E | Section 15 | |
| SILVER CREEK | Mills | T21N | R3E | Section 22 | |
| SILVER CREEK | Mills | T21N | R3E | Section 27 | |
| SILVER CREEK | Mills | T21N | R3E | Section 33 | |
| SILVER CREEK | Mills | T21N | R3E | Section 34 | |
| SIMMONS, F. | Hill | T23N | R4E | Section 23 | 80 |
| SIMMONS, K. | Mills | T21N | R3E | Section 24 | 130 |
| SIMONS, F. & S. | West Branch | T22N | R2E | Section 17 | 40 |
| SIMONS, K. & J. | Mills | T21N | R3E | Section 15 | 40 |
| SIMONS, S. | West Branch | T22N | R2E | Section 8 | 40 |
| SLATER, A. | Hill | T23N | R4E | Section 19 | 80 |
| SLATER, A. | Hill | T23N | R4E | Section 20 | 40 |
| SLATER, E. | Hill | T23N | R4E | Section 20 | 40 |
| SLATER, E. | Klacking | T23N | R2E | Section 2 | 39 |
| SLATER, N. | Hill | T23N | R4E | Section 20 | 80 |
| SLOSSER, A. | Horton | T21N | R2E | Section 5 | 40 |
| SLOSSER, J. | Horton | T21N | R2E | Section 9 | 40 |
| SMALL, C. | Hill | T23N | R4E | Section 16 | 80 |
| SMALL, F. | Cumming | T23N | R3E | Section 16 | 80 |
| SMALL, H. | Rose | T24N | R3E | Section 25 | 80 |
| SMALTZ, J. | Horton | T21N | R2E | Section 6 | 187 |
| SMART, W. | Edwards | T21N | R1E | Section 7 | 80 |
| SMITH, A. | Churchill | T22N | R3E | Section 14 | 80 |
| SMITH, A. A. | West Branch | T22N | R2E | Section 32 | 80 |
| SMITH, MRS. A. R. | Ogemaw | T22N | R1E | Section 23 | 160 |
| SMITH, B. | Richland | T21N | R4E | Section 20 | 40 |
| SMITH, C. | Edwards | T21N | R1E | Section 4 | 120 |
| SMITH, E. | Logan | T22N | R4E | Section 23 | 40 |
| SMITH, F. | West Branch | T22N | R2E | Section 2 | 80 |
| SMITH, F. | Klacking | T23N | R2E | Section 34 | 40 |
| SMITH, G. | Logan | T22N | R4E | Section 19 | 44 |
| SMITH, G. | Churchill | T22N | R3E | Section 13 | 40 |
| SMITH, G. | Foster | T24N | R1E | Section 33 | 80 |
| SMITH, G. A. | West Branch | T22N | R2E | Section 31 | 120 |
| SMITH, G. R. | Foster | T23N | R1E | Section 23 | 80 |
| SMITH, G. S. | Cumming | T23N | R3E | Section 10 | 80 |
| SMITH, GEO. | Foster | T24N | R1E | Section 36 | 40 |
| SMITH, H. & M. | Klacking | T23N | R2E | Section 36 | 40 |
| SMITH, I. | Mills | T21N | R3E | Section 11 | 40 |
| SMITH, J. C. | West Branch | T22N | R2E | Section 3 | 164 |
| SMITH, J. W. | Cumming | T23N | R3E | Section 36 | 48 |
| SMITH, K. | Foster | T24N | R2E | Section 8 | 40 |
| SMITH, L. F. | Cumming | T23N | R3E | Section 5 | 80 |
| SMITH, L. F. | Cumming | T23N | R3E | Section 9 | 160 |
| SMITH, M. | Edwards | T21N | R1E | Section 31 | 40 |
| SMITH, T. F. | Cumming | T23N | R3E | Section 24 | 80 |
| SNODGRASS & CLARK | Horton | T21N | R2E | Section 21 | 80 |
| SNODGRASS & CLARK | Horton | T21N | R2E | Section 22 | 40 |
| SNODGRASS & CLARK | Horton | T21N | R2E | Section 27 | 40 |
| SNODGRASS & CLARK | Horton | T21N | R2E | Section 29 | 40 |
| SNODGRASS, F. | Mills | T21N | R3E | Section 31 | 360 |
| SNODGRASS, F. L. | Cumming | T23N | R3E | Section 20 | 80 |
| SNODGRASS, F. L. | Cumming | T23N | R3E | Section 21 | 40 |
| SNODGRASS, T. | Hill | T23N | R4E | Section 1 | 40 |
| SNOOKS, L. | Churchill | T22N | R3E | Section 24 | 120 |
| SO. EDDY CREEK | Mills | T21N | R3E | Section 17 | |
| SO. EDDY CREEK | Mills | T21N | R3E | Section 18 | |
| SORTER, J. | Goodar | T24N | R4E | Section 31 | 80 |
| SOUTH BRANCH | Goodar | T24N | R4E | Section 13 | |
| SOVEREIGN, H. | Rose | T24N | R2E | Section 12 | 40 |
| SPANCE, W. & E. | Rose | T24N | R2E | Section 3 | 42 |
| SPANMAKER, J. | Logan | T22N | R4E | Section 7 | 123 |
| SPANMAKER, J. | Logan | T22N | R4E | Section 18 | 80 |
| SPEAKER, G. | Churchill | T22N | R3E | Section 15 | 40 |
| SPEAR, E. E. | Foster | T24N | R2E | Section 16 | 80 |
| SPEAR, E. E. | Foster | T24N | R2E | Section 17 | 80 |
| SPEARING, G. | Klacking | T23N | R2E | Section 12 | 120 |
| SPENCER, C. | Klacking | T23N | R2E | Section 13 | 40 |
| SPENCER, D. | Klacking | T23N | R2E | Section 13 | 40 |
| SPENCER, D. | Klacking | T23N | R2E | Section 24 | 40 |
| SPERLING, S. | Goodar | T24N | R4E | Section 13 | 80 |
| SPINMACHER, J. | Churchill | T22N | R3E | Section 12 | 80 |
| SPOONER, J. W. | Hill | T23N | R4E | Section 28 | 63 |
| SPRESNEY, G. | Horton | T21N | R2E | Section 32 | 80 |
| SPRING LAKE | Hill | T23N | R4E | Section 7 | |
| SPRING LAKE | Cumming | T23N | R3E | Section 1 | |
| SPRING LAKE | Cumming | T23N | R3E | Section 12 | |
| SPRING, P. | Horton | T21N | R2E | Section 22 | 80 |
| SQUIRES, E. | Foster | T24N | R2E | Section 16 | 40 |
| STAHLBUSH, H. | Logan | T22N | R4E | Section 8 | 40 |
| STAHLBUSH, H. | Logan | T22N | R4E | Section 18 | 80 |
| STAHLBUSH, M.& H. | Logan | T22N | R4E | Section 8 | 80 |
| STAMM, F. | Foster | T24N | R1E | Section 34 | 80 |
| STANDISH, J. | Ogemaw | T22N | R1E | Section 16 | 40 |
| STANLAKE, B. | Logan | T22N | R4E | Section 2 | 160 |
| STANLAKE, B. | Logan | T22N | R4E | Section 12 | 80 |
| STANLAKE, C. | Logan | T22N | R4E | Section 12 | 80 |
| STANLAKE, F. | Logan | T22N | R4E | Section 2 | 80 |
| STANLEY, G. | Cumming | T23N | R3E | Section 1 | 40 |
| STANLEY, G. | Cumming | T23N | R3E | Section 2 | 86 |
| STANLEY, G. MILLS | Rose | T24N | R2E | Section 35 | 80 |
| STANLEY, G. S. MILLS | Rose | T24N | R2E | Section 27 | 80 |
| STARK, E. | Rose | T24N | R3E | Section 25 | 40 |
| STARK, EARL | Rose | T24N | R3E | Section 24 | 80 |
| STARK, G. M. | Horton | T21N | R2E | Section 34 | 200 |
| STARK, J. F. | Rose | T24N | R3E | Section 25 | 80 |
| STARK, W. | Goodar | T24N | R4E | Section 32 | 120 |
| STARK, W. | Rose | T24N | R3E | Section 23 | 80 |
| STARK, W. | Rose | T24N | R3E | Section 29 | 40 |
| STARK, W. | Rose | T24N | R3E | Section 34 | 40 |
| STARK, W. | Rose | T24N | R3E | Section 36 | 80 |
| STARK, W. H. | Goodar | T24N | R4E | Section 27 | 80 |
| STARK, W. H. | Goodar | T24N | R4E | Section 33 | 120 |
| STARK, W. H. | Goodar | T24N | R4E | Section 34 | 230 |
| STARK, W. H. | Goodar | T24N | R4E | Section 35 | 43 |
| STARK, W. H. | Cumming | T23N | R3E | Section 4 | 163 |
| STARK, W. H. | Cumming | T23N | R3E | Section 5 | 81 |
| STARK, W. H. | Cumming | T23N | R3E | Section 15 | 80 |
| STARK, W. H. | Rose | T24N | R3E | Section 23 | 240 |
| STATE | Logan | T22N | R4E | Section 6 | 40 |
| STATE | Logan | T22N | R4E | Section 18 | 44 |
| STATE | Hill | T23N | R4E | Section 10 | 40 |
| STATE | Hill | T23N | R4E | Section 11 | 160 |
| STATE | Hill | T23N | R4E | Section 15 | 80 |
| STATE | Hill | T23N | R4E | Section 16 | 80 |
| STATE | Hill | T23N | R4E | Section 22 | 120 |
| STATE | Hill | T23N | R4E | Section 26 | 120 |
| STATE | Hill | T23N | R4E | Section 35 | 40 |
| STATE | Hill | T23N | R4E | Section 36 | 40 |
| STATE | Goodar | T24N | R4E | Section 6 | 239 |
| STATE | Goodar | T24N | R4E | Section 7 | 80 |
| STATE | Goodar | T24N | R4E | Section 9 | 480 |
| STATE | Goodar | T24N | R4E | Section 10 | 480 |
| STATE | Goodar | T24N | R4E | Section 11 | 640 |
| STATE | Goodar | T24N | R4E | Section 12 | 120 |
| STATE | Goodar | T24N | R4E | Section 13 | 80 |
| STATE | Goodar | T24N | R4E | Section 14 | 480 |
| STATE | Goodar | T24N | R4E | Section 15 | 240 |
| STATE | Goodar | T24N | R4E | Section 16 | 520 |
| STATE | Goodar | T24N | R4E | Section 17 | 560 |
| STATE | Goodar | T24N | R4E | Section 18 | 163 |
| STATE | Goodar | T24N | R4E | Section 20 | 120 |
| STATE | Goodar | T24N | R4E | Section 21 | 360 |
| STATE | Goodar | T24N | R4E | Section 23 | 240 |
| STATE | Goodar | T24N | R4E | Section 24 | 40 |
| STATE | Goodar | T24N | R4E | Section 26 | 40 |
| STATE | Goodar | T24N | R4E | Section 28 | 40 |
| STATE | Goodar | T24N | R4E | Section 29 | 240 |
| STATE | Goodar | T24N | R4E | Section 31 | 293 |
| STATE | Goodar | T24N | R4E | Section 32 | 80 |
| STATE | Mills | T21N | R3E | Section 3 | 120 |
| STATE | Mills | T21N | R3E | Section 6 | 358 |
| STATE | Mills | T21N | R3E | Section 7 | 327 |
| STATE | Mills | T21N | R3E | Section 8 | 40 |
| STATE | Mills | T21N | R3E | Section 11 | 40 |
| STATE | Mills | T21N | R3E | Section 16 | 80 |
| STATE | Mills | T21N | R3E | Section 18 | 164 |
| STATE | Mills | T21N | R3E | Section 22 | 40 |
| STATE | Mills | T21N | R3E | Section 24 | 40 |
| STATE | Churchill | T22N | R3E | Section 3 | 40 |
| STATE | Churchill | T22N | R3E | Section 13 | 120 |
| STATE | Churchill | T22N | R3E | Section 14 | 80 |
| STATE | Churchill | T22N | R3E | Section 22 | 160 |
| STATE | Churchill | T22N | R3E | Section 27 | 40 |
| STATE | Churchill | T22N | R3E | Section 28 | 40 |
| STATE | Churchill | T22N | R3E | Section 33 | 40 |
| STATE | Churchill | T22N | R3E | Section 35 | 120 |
| STATE | Cumming | T23N | R3E | Section 3 | 160 |
| STATE | Cumming | T23N | R3E | Section 10 | 120 |
| STATE | Cumming | T23N | R3E | Section 15 | 160 |
| STATE | Cumming | T23N | R3E | Section 16 | 120 |
| STATE | Cumming | T23N | R3E | Section 21 | 160 |
| STATE | Cumming | T23N | R3E | Section 22 | 160 |
| STATE | Cumming | T23N | R3E | Section 24 | 40 |
| STATE | Cumming | T23N | R3E | Section 27 | 120 |
| STATE | Rose | T24N | R3E | Section 1 | 160 |
| STATE | Rose | T24N | R3E | Section 2 | 496 |
| STATE | Rose | T24N | R3E | Section 3 | 640 |
| STATE | Rose | T24N | R3E | Section 4 | 88 |
| STATE | Rose | T24N | R3E | Section 5 | 85 |
| STATE | Rose | T24N | R3E | Section 6 | 387 |
| STATE | Rose | T24N | R3E | Section 7 | 280 |
| STATE | Rose | T24N | R3E | Section 8 | 160 |
| STATE | Rose | T24N | R3E | Section 9 | 440 |
| STATE | Rose | T24N | R3E | Section 10 | 120 |
| STATE | Rose | T24N | R3E | Section 11 | 440 |
| STATE | Rose | T24N | R3E | Section 12 | 520 |
| STATE | Rose | T24N | R3E | Section 13 | 160 |
| STATE | Rose | T24N | R3E | Section 14 | 200 |
| STATE | Rose | T24N | R3E | Section 15 | 280 |
| STATE | Rose | T24N | R3E | Section 17 | 560 |
| STATE | Rose | T24N | R3E | Section 18 | 80 |
| STATE | Rose | T24N | R3E | Section 34 | 80 |
| STATE | Rose | T24N | R3E | Section 36 | 40 |
| STATE | Horton | T21N | R2E | Section 4 | 110 |
| STATE | Horton | T21N | R2E | Section 10 | 120 |
| STATE | Horton | T21N | R2E | Section 11 | 40 |
| STATE | Horton | T21N | R2E | Section 15 | 120 |
| STATE | Horton | T21N | R2E | Section 21 | 80 |
| STATE | Horton | T21N | R2E | Section 26 | 120 |
| STATE | Horton | T21N | R2E | Section 27 | 240 |
| STATE | Horton | T21N | R2E | Section 28 | 80 |
| STATE | Horton | T21N | R2E | Section 31 | 80 |
| STATE | Horton | T21N | R2E | Section 32 | 80 |
| STATE | Horton | T21N | R2E | Section 34 | 40 |
| STATE | Horton | T21N | R2E | Section 35 | 80 |
| STATE | West Branch | T22N | R2E | Section 6 | 44 |
| STATE | West Branch | T22N | R2E | Section 7 | 160 |
| STATE | West Branch | T22N | R2E | Section 36 | 40 |
| STATE | Klacking | T23N | R2E | Section 3 | 555 |
| STATE | Klacking | T23N | R2E | Section 6 | 151 |
| STATE | Klacking | T23N | R2E | Section 7 | 169 |
| STATE | Klacking | T23N | R2E | Section 9 | 160 |
| STATE | Klacking | T23N | R2E | Section 10 | 40 |
| STATE | Klacking | T23N | R2E | Section 11 | 120 |
| STATE | Klacking | T23N | R2E | Section 14 | 40 |
| STATE | Klacking | T23N | R2E | Section 15 | 320 |
| STATE | Klacking | T23N | R2E | Section 16 | 80 |
| STATE | Klacking | T23N | R2E | Section 17 | 240 |
| STATE | Klacking | T23N | R2E | Section 18 | 40 |
| STATE | Klacking | T23N | R2E | Section 26 | 80 |
| STATE | Klacking | T23N | R2E | Section 27 | 280 |
| STATE | Klacking | T23N | R2E | Section 28 | 240 |
| STATE | Klacking | T23N | R2E | Section 29 | 40 |
| STATE | Klacking | T23N | R2E | Section 31 | 160 |
| STATE | Rose | T24N | R2E | Section 1 | 35 |
| STATE | Rose | T24N | R2E | Section 3 | 42 |
| STATE | Rose | T24N | R2E | Section 14 | 240 |
| STATE | Rose | T24N | R2E | Section 15 | 380 |
| STATE | Rose | T24N | R2E | Section 22 | 200 |
| STATE | Rose | T24N | R2E | Section 23 | 280 |
| STATE | Rose | T24N | R2E | Section 27 | 80 |
| STATE | Rose | T24N | R2E | Section 34 | 320 |
| STATE | Foster | T24N | R2E | Section 4 | 280 |
| STATE | Foster | T24N | R2E | Section 5 | 562 |
| STATE | Foster | T24N | R2E | Section 6 | 361 |
| STATE | Foster | T24N | R2E | Section 7 | 179 |
| STATE | Foster | T24N | R2E | Section 8 | 120 |
| STATE | Foster | T24N | R2E | Section 9 | 240 |
| STATE | Foster | T24N | R2E | Section 16 | 200 |
| STATE | Foster | T24N | R2E | Section 17 | 240 |
| STATE | Foster | T24N | R2E | Section 20 | 320 |
| STATE | Foster | T24N | R2E | Section 21 | 40 |
| STATE | Foster | T24N | R2E | Section 28 | 240 |
| STATE | Foster | T24N | R2E | Section 29 | 40 |
| STATE | Foster | T24N | R2E | Section 31 | 94 |
| STATE | Foster | T24N | R2E | Section 32 | 460 |
| STATE | Foster | T24N | R2E | Section 33 | 480 |
| STATE | Edwards | T21N | R1E | Section 6 | 40 |
| STATE | Edwards | T21N | R1E | Section 20 | 120 |
| STATE | Edwards | T21N | R1E | Section 22 | 40 |
| STATE | Edwards | T21N | R1E | Section 31 | 40 |
| STATE | Ogemaw | T22N | R1E | Section 15 | 240 |
| STATE | Foster | T24N | R1E | Section 1 | 160 |
| STATE | Foster | T24N | R1E | Section 2 | 80 |
| STATE | Foster | T24N | R1E | Section 3 | 160 |
| STATE | Foster | T24N | R1E | Section 4 | 561 |
| STATE | Foster | T24N | R1E | Section 5 | 600 |
| STATE | Foster | T24N | R1E | Section 6 | 602 |
| STATE | Foster | T24N | R1E | Section 8 | 640 |
| STATE | Foster | T24N | R1E | Section 9 | 160 |
| STATE | Foster | T24N | R1E | Section 10 | 240 |
| STATE | Foster | T24N | R1E | Section 11 | 160 |
| STATE | Foster | T24N | R1E | Section 12 | 360 |
| STATE | Foster | T24N | R1E | Section 13 | 200 |
| STATE | Foster | T24N | R1E | Section 14 | 200 |
| STATE | Foster | T24N | R1E | Section 15 | 160 |
| STATE | Foster | T24N | R1E | Section 17 | 120 |
| STATE | Foster | T24N | R1E | Section 18 | 80 |
| STATE | Foster | T24N | R1E | Section 19 | 160 |
| STATE | Foster | T24N | R1E | Section 20 | 240 |
| STATE | Foster | T24N | R1E | Section 21 | 360 |
| STATE | Foster | T24N | R1E | Section 23 | 400 |
| STATE | Foster | T24N | R1E | Section 28 | 360 |
| STATE | Foster | T24N | R1E | Section 29 | 120 |
| STATE | Foster | T24N | R1E | Section 30 | 364 |
| STATE | Foster | T24N | R1E | Section 31 | 320 |
| STATE | Foster | T24N | R1E | Section 34 | 360 |
| STATE | Foster | T24N | R1E | Section 35 | 320 |
| STATE | Foster | T24N | R1E | Section 36 | 200 |
| STATE | Foster | T23N | R1E | Section 1 | 280 |
| STATE | Foster | T23N | R1E | Section 3 | 73 |
| STATE | Foster | T23N | R1E | Section 4 | 435 |
| STATE | Foster | T23N | R1E | Section 5 | 440 |
| STATE | Foster | T23N | R1E | Section 6 | 40 |
| STATE | Foster | T23N | R1E | Section 7 | 367 |
| STATE | Foster | T23N | R1E | Section 8 | 80 |
| STATE | Foster | T23N | R1E | Section 9 | 320 |
| STATE | Foster | T23N | R1E | Section 10 | 120 |
| STATE | Foster | T23N | R1E | Section 12 | 160 |
| STATE | Foster | T23N | R1E | Section 14 | 80 |
| STATE | Foster | T23N | R1E | Section 15 | 240 |
| STATE | Foster | T23N | R1E | Section 17 | 160 |
| STATE | Foster | T23N | R1E | Section 18 | 463 |
| STATE | Foster | T23N | R1E | Section 19 | 177 |
| STATE | Foster | T23N | R1E | Section 20 | 160 |
| STATE | Foster | T23N | R1E | Section 22 | 280 |
| STATE | Foster | T23N | R1E | Section 23 | 80 |
| STATE | Foster | T23N | R1E | Section 26 | 80 |
| STATE | Foster | T23N | R1E | Section 28 | 80 |
| STATE | Foster | T23N | R1E | Section 29 | 200 |
| STATE | Foster | T23N | R1E | Section 30 | 200 |
| STATE | Foster | T23N | R1E | Section 31 | 160 |
| STATE | Foster | T23N | R1E | Section 33 | 160 |
| STATE FOREST | Foster | T24N | R2E | Section 18 | 223 |
| STATE FOREST | Foster | T23N | R1E | Section 26 | 80 |
| STATE FOREST | Foster | T23N | R1E | Section 27 | 320 |
| STATE FOREST | Foster | T23N | R1E | Section 30 | 200 |
| STATE FOREST | Foster | T23N | R1E | Section 32 | 640 |
| STATE GAME REFUGE | Foster | T24N | R1E | Section 33 | 320 |
| STATE LAND | Rose | T24N | R2E | Section 10 | 440 |
| STATE LAND | Rose | T24N | R2E | Section 12 | 160 |
| STATE LAND | Ogemaw | T22N | R1E | Section 9 | 640 |
| STATER, I. | Rose | T24N | R2E | Section 35 | 80 |
| STEADMAN, W. & P. | Hill | T23N | R4E | Section 11 | 62 |
| STEADMAN, W. & P. | Hill | T23N | R4E | Section 12 | 108 |
| STEEL, E. | Mills | T21N | R3E | Section 1 | 80 |
| STEIN, W. J. | Foster | T24N | R1E | Section 21 | 160 |
| STEINBERG, T. | Mills | T21N | R3E | Section 25 | 40 |
| STELLWAGON, G. P. | Edwards | T21N | R1E | Section 29 | 80 |
| STENERNOL BROS. | Klacking | T23N | R2E | Section 36 | 40 |
| STEPHENS, G. | Churchill | T22N | R3E | Section 7 | 40 |
| STEPHENS, J. | Horton | T21N | R2E | Section 6 | 40 |
| STEPHENS, O. B. | Horton | T21N | R2E | Section 5 | 195 |
| STEPHENS, R. | Richland | T21N | R4E | Section 5 | 40 |
| STEPHENS, R. | Richland | T21N | R4E | Section 8 | 320 |
| STEPHENS, S. | Mills | T21N | R3E | Section 14 | 40 |
| STERLING & SON | Cumming | T23N | R3E | Section 28 | 240 |
| STEUERNOE, H. | Klacking | T23N | R2E | Section 36 | 80 |
| STEVENS, G. | Horton | T21N | R2E | Section 31 | 80 |
| STEWART, C. | Hill | T23N | R4E | Section 5 | 49 |
| STEWART, C. | Hill | T23N | R4E | Section 6 | 40 |
| STEWART, C. | Mills | T21N | R3E | Section 12 | 160 |
| STEWART, C. N. | Goodar | T24N | R4E | Section 32 | 120 |
| STEWART, R. S. | Hill | T23N | R4E | Section 5 | 48 |
| STEWART, R. S. | Hill | T23N | R4E | Section 6 | 37 |
| STEWART, ROY | Goodar | T24N | R4E | Section 32 | 200 |
| STEWART, S. E. | Goodar | T24N | R4E | Section 33 | 40 |
| STEWINOL BROS | West Branch | T22N | R2E | Section 1 | 83 |
| STIAL, M. | Ogemaw | T22N | R1E | Section 11 | 40 |
| STICKLEY, D. | Richland | T21N | R4E | Section 18 | 94 |
| STICKLEY, E. | Richland | T21N | R4E | Section 7 | 40 |
| STICKLEY, F. | Richland | T21N | R4E | Section 7 | 40 |
| STICKLEY, MRS. | Richland | T21N | R4E | Section 18 | 40 |
| STICKLEY, T. | Richland | T21N | R4E | Section 17 | 120 |
| STILLWAGON, A. | Edwards | T21N | R1E | Section 32 | 80 |
| STILLWAGON, J. | Edwards | T21N | R1E | Section 29 | 120 |
| STILLWAGON, M. | Edwards | T21N | R1E | Section 32 | 80 |
| STILWAGON, C. | West Branch | T22N | R2E | Section 36 | 40 |
| STINSON, J. | Churchill | T22N | R3E | Section 6 | 80 |
| ST. JAMES, C. | Logan | T22N | R4E | Section 24 | 40 |
| STOCKDALE, B. | Logan | T22N | R4E | Section 26 | 80 |
| STONE, MRS. A. | Richland | T21N | R4E | Section 26 | 40 |
| STONE, J. | Edwards | T21N | R1E | Section 35 | 40 |
| STONER, J. | Churchill | T22N | R3E | Section 34 | 80 |
| STOUTENBURG, W. | Richland | T21N | R4E | Section 16 | 80 |
| ST. PETER, P. | Ogemaw | T22N | R1E | Section 14 | 80 |
| STRATSELL, S. | Goodar | T24N | R4E | Section 2 | 80 |
| STREETER, A. | Logan | T22N | R4E | Section 32 | 80 |
| STREETER, A. | Logan | T22N | R4E | Section 33 | 40 |
| STREETER, E. | Logan | T22N | R4E | Section 33 | 40 |
| STREETER, G. | Logan | T22N | R4E | Section 20 | 80 |
| STREETER, H. | Logan | T22N | R4E | Section 32 | 40 |
| STRUBLE, E. | Churchill | T22N | R3E | Section 21 | 120 |
| STYLE LAKE | Logan | T22N | R4E | Section 3 | |
| STYLE LAKE | Logan | T22N | R4E | Section 4 | |
| STYLE LAKE | Logan | T22N | R4E | Section 9 | |
| STYLE LAKE | Logan | T22N | R4E | Section 10 | |
| SULLIVAN, E. | Logan | T22N | R4E | Section 2 | 160 |
| SURBROOK, M. | Goodar | T24N | R4E | Section 31 | 131 |
| SURFACE, C. B. | West Branch | T22N | R2E | Section 23 | 40 |
| SUTCLIFF, A. B. | Horton | T21N | R2E | Section 3 | 35 |
| SUTHERLAND, J. E. | West Branch | T22N | R2E | Section 35 | 40 |
| SUTTON, J. | Mills | T21N | R3E | Section 11 | 80 |
| SUTTON, J. | Mills | T21N | R3E | Section 14 | 40 |
| SUTTON, L. | Cumming | T23N | R3E | Section 35 | 80 |
| SUTTON, O. | Mills | T21N | R3E | Section 14 | 40 |
| SWARTZ, H. S. | Foster | T24N | R1E | Section 7 | 641 |
| SWARTZ, J. | Rose | T24N | R3E | Section 15 | 40 |
| SWEET, C. J. | Goodar | T24N | R4E | Section 21 | 40 |
| SWIFT, S. | Rose | T24N | R2E | Section 3 | 160 |
| SWITZER, C. | Churchill | T22N | R3E | Section 23 | 80 |
| SWITZER, C. | Churchill | T22N | R3E | Section 24 | 80 |
| SWITZER, C. | Churchill | T22N | R3E | Section 25 | 80 |
| SWOJEE, C. O. | Goodar | T24N | R4E | Section 27 | 40 |
| SYDLE, W. R. | Mills | T21N | R3E | Section 8 | 80 |
| SYKER, A. T. | Hill | T23N | R4E | Section 2 | 175 |
| T. B. | Klacking | T23N | R2E | Section 24 | 30 |
| T. H. | West Branch | T22N | R2E | Section 19 | 20 |
| T. R. | Hill | T23N | R4E | Section 12 | 20 |
| T. S. | Mills | T21N | R3E | Section 10 | 5 |
| T. W. | West Branch | T22N | R2E | Section 10 | 20 |
| TABER, C. | Goodar | T24N | R4E | Section 1 | 90 |
| TABER, C. | Goodar | T24N | R4E | Section 2 | 45 |
| TABER, G. | Goodar | T24N | R4E | Section 1 | 45 |
| TABOR, J. | Klacking | T23N | R2E | Section 33 | 40 |
| TALBOT, D. | Klacking | T23N | R2E | Section 23 | 40 |
| TALBOT, J. | Rose | T24N | R3E | Section 33 | 80 |
| TALBOT, M. | Klacking | T23N | R2E | Section 23 | 40 |
| TALBOT, W. | Rose | T24N | R3E | Section 33 | 40 |
| TAYLOR, C. | Edwards | T21N | R1E | Section 20 | 180 |
| TAYLOR, E. V. | Mills | T21N | R3E | Section 17 | 520 |
| TAYLOR, G. | Churchill | T22N | R3E | Section 12 | 80 |
| TAYLOR, MRS. L. | Churchill | T22N | R3E | Section 31 | 84 |
| TAYLOR, S. | Cumming | T23N | R3E | Section 21 | 80 |
| TAYLOR, W. | Horton | T21N | R2E | Section 3 | 75 |
| TEA LAKE | Edwards | T21N | R1E | Section 17 | |
| TEA LAKE | Edwards | T21N | R1E | Section 18 | |
| TEA LAKE | Edwards | T21N | R1E | Section 19 | |
| TEA LAKE | Edwards | T21N | R1E | Section 20 | |
| TEEPLE, C. | Edwards | T21N | R1E | Section 13 | 87 |
| TEEPLE, H. | West Branch | T22N | R2E | Section 19 | 40 |
| TEEPLE, J. | Hill | T23N | R4E | Section 31 | 80 |
| TEEPLE, J. | Churchill | T22N | R3E | Section 14 | 80 |
| TEEPLES, J. | Churchill | T22N | R3E | Section 10 | 80 |
| TEEPLES, J. R. | Rose | T24N | R3E | Section 7 | 120 |
| TEEPLES, J. R. | Rose | T24N | R3E | Section 8 | 160 |
| TEETZEL, E. & G. | Churchill | T22N | R3E | Section 31 | 40 |
| TENNANT, G. | Rose | T24N | R2E | Section 36 | 120 |
| TERBUCK, M. | Mills | T21N | R3E | Section 2 | 40 |
| TERBUCK, MRS. | Mills | T21N | R3E | Section 12 | 80 |
| TERNES, A. P. | West Branch | T22N | R2E | Section 31 | 221 |
| TERNES, A. R. | West Branch | T22N | R2E | Section 30 | 86 |
| TERNING, H. A. | Mills | T21N | R3E | Section 5 | 34 |
| TERNIS COAL & LBR. CO. | Ogemaw | T22N | R1E | Section 25 | 160 |
| TERNIS COAL & LBR. CO. | Ogemaw | T22N | R1E | Section 35 | 160 |
| TERNIS COAL & LBR. CO. | Ogemaw | T22N | R1E | Section 36 | 640 |
| THAYER, E. | Hill | T23N | R4E | Section 1 | 145 |
| THAYER, E. | Hill | T23N | R4E | Section 2 | 113 |
| THAYER, ED. | Hill | T23N | R4E | Section 11 | 80 |
| THAYER, G. | Goodar | T24N | R4E | Section 8 | 40 |
| THELMAN, J. B. | West Branch | T22N | R2E | Section 31 | 80 |
| THOM, T. | Foster | T23N | R1E | Section 34 | 280 |
| THOMAS, A. | Logan | T22N | R4E | Section 22 | 40 |
| THOMAS, A. | West Branch | T22N | R2E | Section 30 | 74 |
| THOMAS, A. | Foster | T23N | R1E | Section 23 | 320 |
| THOMAS, A. W. | Foster | T23N | R1E | Section 26 | 40 |
| THOMAS, J. C. | Foster | T23N | R1E | Section 25 | 640 |
| THOMAS, J. C. | Foster | T23N | R1E | Section 26 | 160 |
| THOMAS, J. C. | Foster | T23N | R1E | Section 36 | 640 |
| THOMPSON, B. | Horton | T21N | R2E | Section 27 | 80 |
| THOMPSON, E. | Logan | T22N | R4E | Section 27 | 120 |
| THOMPSON, E. | Logan | T22N | R4E | Section 33 | 40 |
| THOMPSON, GEO. | Rose | T24N | R3E | Section 6 | 40 |
| THOMPSON, J. | Richland | T21N | R4E | Section 22 | 80 |
| THOMPSON, J. W. | Mills | T21N | R3E | Section 15 | 120 |
| THOMPSON, J. W. | Mills | T21N | R3E | Section 16 | 40 |
| THOMPSON, O. | Churchill | T22N | R3E | Section 18 | 160 |
| THOMPSON, P. C. | Rose | T24N | R3E | Section 19 | 310 |
| THOMPSON, ROSE | Edwards | T21N | R1E | Section 33 | 80 |
| THOMPSON, W. | Richland | T21N | R4E | Section 26 | 40 |
| THOMPSON, W. | Edwards | T21N | R1E | Section 33 | 80 |
| THORN, F. | Richland | T21N | R4E | Section 15 | 40 |
| THORN, H. | Richland | T21N | R4E | Section 17 | 40 |
| THORN, J. R. | Richland | T21N | R4E | Section 17 | 80 |
| THORN, R. J. | Richland | T21N | R4E | Section 8 | 120 |
| THORN, MRS. T. | Richland | T21N | R4E | Section 15 | 40 |
| THORNE, J. J. | West Branch | T22N | R2E | Section 32 | 40 |
| THORNTON, C. EST. | Richland | T21N | R4E | Section 25 | 40 |
| THORNTON, C. EST. | Richland | T21N | R4E | Section 26 | 40 |
| TIBBITS, R. | Mills | T21N | R3E | Section 12 | 80 |
| TIERNEY BROS. | Goodar | T24N | R4E | Section 5 | 127 |
| TIERNEY, W. J. | Rose | T24N | R2E | Section 14 | 200 |
| TIMBY, L. | Goodar | T24N | R4E | Section 15 | 80 |
| TIMOTH, J. & MILLER BROS. | Foster | T23N | R1E | Section 11 | 62 |
| TITTABAWASSEE RIVER | Edwards | T21N | R1E | Section 22 | |
| TITTABAWASSEE RIVER | Edwards | T21N | R1E | Section 23 | |
| TITTABAWASSEE RIVER | Edwards | T21N | R1E | Section 26 | |
| TITTABAWASSEE RIVER | Edwards | T21N | R1E | Section 33 | |
| TITTABAWASSEE RIVER | Edwards | T21N | R1E | Section 34 | |
| TIVELING, E. | Goodar | T24N | R4E | Section 12 | 40 |
| TOBIAS, J. | Richland | T21N | R4E | Section 8 | 80 |
| TOBIAS, R. | Rose | T24N | R3E | Section 5 | 80 |
| TOLFREE & GRAY | Foster | T23N | R1E | Section 12 | 160 |
| TOLFREE & LIVINGSTONE | West Branch | T22N | R2E | Section 31 | 80 |
| TOLFREE & LIVINGSTONE | Edwards | T21N | R1E | Section 4 | 78 |
| TOLFREE, J. | Logan | T22N | R4E | Section 15 | 200 |
| TOLFREE, J. | Logan | T22N | R4E | Section 17 | 40 |
| TOLFREE, J. | Mills | T21N | R3E | Section 29 | 80 |
| TOLFREE, J. | West Branch | T22N | R2E | Section 11 | 40 |
| TOLFREE, J. | West Branch | T22N | R2E | Section 22 | 40 |
| TOLFREE, J. | West Branch | T22N | R2E | Section 23 | 20 |
| TOLFREE, J. | Klacking | T23N | R2E | Section 14 | 160 |
| TOLFREE, J. | Klacking | T23N | R2E | Section 20 | 40 |
| TOLFREE, J. | Klacking | T23N | R2E | Section 21 | 120 |
| TOLFREE, J. | Klacking | T23N | R2E | Section 35 | 120 |
| TOLFREE, J. | Klacking | T23N | R2E | Section 36 | 40 |
| TOLFREE, J. | Rose | T24N | R2E | Section 1 | 320 |
| TOLFREE, J. | Rose | T24N | R2E | Section 12 | 40 |
| TOLFREE, J. | Rose | T24N | R2E | Section 22 | 40 |
| TOLFREE, JNO. | Hill | T23N | R4E | Section 30 | 168 |
| TOLFREE, JNO. | Klacking | T23N | R2E | Section 13 | 80 |
| TOLFREE, JNO. | Klacking | T23N | R2E | Section 14 | 200 |
| TOLFREE LIFE CO. | West Branch | T22N | R2E | Section 12 | 40 |
| TOLFREE, T. | Ogemaw | T22N | R1E | Section 34 | 80 |
| TOLMAS, A. | Hill | T23N | R4E | Section 13 | 80 |
| TOTT, S. | Mills | T21N | R3E | Section 24 | 40 |
| TOWN HALL | Logan | T22N | R4E | Section 22 | |
| TOWNER, J. | West Branch | T22N | R2E | Section 29 | 80 |
| TOWNSEND, H. | Goodar | T24N | R4E | Section 24 | 160 |
| TRANZO, MRS. | Churchill | T22N | R3E | Section 20 | 40 |
| TRIM & MCGREGGOR | Rose | T24N | R3E | Section 28 | 80 |
| TROUT, E. | West Branch | T22N | R2E | Section 13 | 30 |
| TROUT, ED | West Branch | T22N | R2E | Section 24 | 40 |
| TROUT, H. | Churchill | T22N | R3E | Section 19 | 80 |
| TROUT, I. | Churchill | T22N | R3E | Section 19 | 89 |
| TROUT, I. | West Branch | T22N | R2E | Section 24 | 80 |
| TRUDELL, N. | Goodar | T24N | R4E | Section 29 | 240 |
| TUREAU, R. | Goodar | T24N | R4E | Section 24 | 40 |
| TURLAND, W. | Hill | T23N | R4E | Section 16 | 80 |
| TURMAN, A. | Klacking | T23N | R2E | Section 12 | 240 |
| TURNER, B. | West Branch | T22N | R2E | Section 26 | 40 |
| TURNER, E. | Mills | T21N | R3E | Section 21 | 40 |
| TURNER, E. | Mills | T21N | R3E | Section 26 | 76 |
| TURNER, E. | Churchill | T22N | R3E | Section 32 | 40 |
| TURNER, E. | Horton | T21N | R2E | Section 10 | 120 |
| TURNER, JENNIE | Rose | T24N | R2E | Section 26 | 80 |
| TURNER, R. | Mills | T21N | R3E | Section 33 | 80 |
| TURNER, S. | Churchill | T22N | R3E | Section 28 | 40 |
| TURRO, S. | Mills | T21N | R3E | Section 13 | 160 |
| TWIN LAKE | Hill | T23N | R4E | Section 29 | |
| TWIN LAKES | Hill | T23N | R4E | Section 30 | |
| TWINNING, J. | Foster | T24N | R1E | Section 36 | 80 |
| TWP. CEM. | West Branch | T22N | R2E | Section 29 | 40 |
| U. S. | Cumming | T23N | R3E | Section 2 | 40 |
| U. S. | Cumming | T23N | R3E | Section 3 | 40 |
| U. S. LAND | Rose | T24N | R2E | Section 1 | 69 |
| U. S. LAND | Rose | T24N | R2E | Section 3 | 80 |
| U. S. LAND | Rose | T24N | R2E | Section 22 | 80 |
| U. S. LAND | Rose | T24N | R2E | Section 27 | 160 |
| U. S. LAND | Ogemaw | T22N | R1E | Section 2 | 39 |
| UBENHORST, J. C. | Edwards | T21N | R1E | Section 6 | 635 |
| UBENHORST, J. C. | Edwards | T21N | R1E | Section 7 | 200 |
| UDARDYART, E. | Hill | T23N | R4E | Section 12 | 80 |
| UHLENDORF, H. | Horton | T21N | R2E | Section 32 | 40 |
| ULSH, S. L. | Mills | T21N | R3E | Section 2 | 40 |
| UNKNOWN | Hill | T23N | R4E | Section 15 | 40 |
| UNKNOWN | Hill | T23N | R4E | Section 24 | 64 |
| UNKNOWN | Hill | T23N | R4E | Section 27 | 185 |
| UNKNOWN | Goodar | T24N | R4E | Section 13 | 40 |
| UNKNOWN | Goodar | T24N | R4E | Section 25 | 40 |
| UNKNOWN | Goodar | T24N | R4E | Section 26 | 120 |
| UNKNOWN | Goodar | T24N | R4E | Section 27 | 80 |
| UNKNOWN | Goodar | T24N | R4E | Section 34 | 139 |
| UNKNOWN | Goodar | T24N | R4E | Section 35 | 43 |
| UNKNOWN | Mills | T21N | R3E | Section 9 | 20 |
| UNKNOWN | Mills | T21N | R3E | Section 14 | 20 |
| UNKNOWN | Mills | T21N | R3E | Section 22 | 20 |
| UNKNOWN | Mills | T21N | R3E | Section 22 | 20 |
| UNKNOWN | Mills | T21N | R3E | Section 23 | 39 |
| UNKNOWN | Mills | T21N | R3E | Section 24 | 35 |
| UNKNOWN | Mills | T21N | R3E | Section 24 | 24 |
| UNKNOWN | Mills | T21N | R3E | Section 26 | 62 |
| UNKNOWN | Mills | T21N | R3E | Section 26 | 40 |
| UNKNOWN | Mills | T21N | R3E | Section 33 | 40 |
| UNKNOWN | Cumming | T23N | R3E | Section 2 | 40 |
| UNKNOWN | Cumming | T23N | R3E | Section 4 | 40 |
| UNKNOWN | Cumming | T23N | R3E | Section 7 | 20 |
| UNKNOWN | Cumming | T23N | R3E | Section 9 | 160 |
| UNKNOWN | Cumming | T23N | R3E | Section 10 | 240 |
| UNKNOWN | Cumming | T23N | R3E | Section 19 | 40 |
| UNKNOWN | Cumming | T23N | R3E | Section 23 | 160 |
| UNKNOWN | Cumming | T23N | R3E | Section 34 | 40 |
| UNKNOWN | Cumming | T23N | R3E | Section 36 | 38 |
| UNKNOWN | Rose | T24N | R3E | Section 8 | 80 |
| UNKNOWN | Rose | T24N | R3E | Section 29 | 40 |
| UNKNOWN | Rose | T24N | R3E | Section 36 | 20 |
| UNKNOWN | Horton | T21N | R2E | Section 14 | 80 |
| UNKNOWN | Horton | T21N | R2E | Section 22 | 40 |
| UNKNOWN | Horton | T21N | R2E | Section 26 | 160 |
| UNKNOWN | West Branch | T22N | R2E | Section 8 | 80 |
| UNKNOWN | West Branch | T22N | R2E | Section 20 | 20 |
| UNKNOWN | West Branch | T22N | R2E | Section 22 | 23 |
| UNKNOWN | West Branch | T22N | R2E | Section 29 | 80 |
| UNKNOWN | West Branch | T22N | R2E | Section 32 | 20 |
| UNKNOWN | Foster | T24N | R2E | Section 4 | 80 |
| UNKNOWN | Foster | T24N | R2E | Section 32 | 20 |
| UNKNOWN | Rose | T24N | R2E | Section 35 | 80 |
| UNKNOWN | Ogemaw | T22N | R1E | Section 24 | 20 |
| UNKNOWN | Foster | T24N | R1E | Section 15 | 40 |
| UNKNOWN | Foster | T24N | R1E | Section 29 | 40 |
| UNKNOWN | Foster | T24N | R1E | Section 31 | 332 |
| UNKNOWN | Foster | T24N | R1E | Section 33 | 160 |
| UNKNOWN | Foster | T24N | R1E | Section 34 | 40 |
| UNKNOWN | Foster | T23N | R1E | Section 8 | 80 |
| UNKNOWN | Foster | T23N | R1E | Section 30 | 120 |
| UNKNOWN | Foster | T23N | R1E | Section 31 | 300 |
| UNKNOWN, MRS. J. | Logan | T22N | R4E | Section 26 | 40 |
| VALENT, S. | Mills | T21N | R3E | Section 12 | 80 |
| VALENT, S. | Mills | T21N | R3E | Section 13 | 80 |
| VALLEY, B. & WF. | West Branch | T22N | R2E | Section 18 | 85 |
| VALLEY, C. J. | Klacking | T23N | R2E | Section 23 | 80 |
| VALLEY, J. | Klacking | T23N | R2E | Section 22 | 200 |
| VALLEY, L. | Ogemaw | T22N | R1E | Section 35 | 80 |
| VALLEY, M. | West Branch | T22N | R2E | Section 35 | 80 |
| VALLEY, W. | Ogemaw | T22N | R1E | Section 12 | 40 |
| VANBROCKLIN, W. | Cumming | T23N | R3E | Section 4 | 40 |
| VANBUSKIRK, C. | Foster | T24N | R1E | Section 36 | 80 |
| VANICLE, C. | Foster | T24N | R1E | Section 17 | 80 |
| VANMEN, A. | Richland | T21N | R4E | Section 20 | 40 |
| VANNER, N. | Richland | T21N | R4E | Section 29 | 40 |
| VANSTAN, T. | Mills | T21N | R3E | Section 21 | 80 |
| VANWORMER, A. | Churchill | T22N | R3E | Section 12 | 80 |
| VANZANET, F. | Churchill | T22N | R3E | Section 29 | 40 |
| VARGO, M. | Logan | T22N | R4E | Section 21 | 200 |
| VAUGHN, C. C. | Rose | T24N | R3E | Section 26 | 60 |
| VEIDER, W. | Logan | T22N | R4E | Section 33 | 60 |
| VENNIX, W. | Mills | T21N | R3E | Section 29 | 160 |
| VIER, A. R. | Foster | T24N | R2E | Section 19 | 42 |
| VINCENT, E. | Ogemaw | T22N | R1E | Section 10 | 40 |
| VINCENT, F. | Ogemaw | T22N | R1E | Section 12 | 40 |
| VINLENT, E. | Ogemaw | T22N | R1E | Section 14 | 240 |
| VOGAN, W. | Churchill | T22N | R3E | Section 18 | 80 |
| VOGT, J. | Edwards | T21N | R1E | Section 30 | 40 |
| VOKARK, V. | West Branch | T22N | R2E | Section 36 | 40 |
| VOORHEES, G. S. | Richland | T21N | R4E | Section 26 | 40 |
| VOORHIES, DR. | Logan | T22N | R4E | Section 28 | 40 |
| VOORHIES, G. S. | Richland | T21N | R4E | Section 22 | 120 |
| VOORHIES, G. S. | Logan | T22N | R4E | Section 26 | 80 |
| VOORHIES, W. | Mills | T21N | R3E | Section 21 | 40 |
| VOY, R. | Hill | T23N | R4E | Section 24 | 40 |
| W. C. | Rose | T24N | R3E | Section 25 | 20 |
| W. C. | West Branch | T22N | R2E | Section 3 | 20 |
| W. H. | Rose | T24N | R3E | Section 23 | 20 |
| W. H. | West Branch | T22N | R2E | Section 21 | 20 |
| W. H. S. | Rose | T24N | R3E | Section 31 | 20 |
| W. J. B. | Rose | T24N | R3E | Section 23 | 20 |
| W. L. | Cumming | T23N | R3E | Section 8 | 20 |
| W. M. | Ogemaw | T22N | R1E | Section 27 | 20 |
| WADE, W. & S. | Edwards | T21N | R1E | Section 36 | 80 |
| WADE, W. H. F. | Edwards | T21N | R1E | Section 35 | 80 |
| WAGAR, G. | Richland | T21N | R4E | Section 34 | 80 |
| WAGAR, G. | Richland | T21N | R4E | Section 35 | 70 |
| WAGESTER, J. | Horton | T21N | R2E | Section 35 | 40 |
| WALKER, A. | Mills | T21N | R3E | Section 10 | 120 |
| WALKER, A. | Cumming | T23N | R3E | Section 25 | 40 |
| WALKER, DEE | Mills | T21N | R3E | Section 9 | 40 |
| WALKER, E. | Cumming | T23N | R3E | Section 25 | 80 |
| WALKER, G. | Churchill | T22N | R3E | Section 12 | 80 |
| WALKER, O. | West Branch | T22N | R2E | Section 35 | 120 |
| WALKER, T. | Richland | T21N | R4E | Section 14 | 80 |
| WALLACE, L. | Logan | T22N | R4E | Section 22 | 40 |
| WALLEY, L. | Klacking | T23N | R2E | Section 21 | 40 |
| WALLIN | Hill | T23N | R4E | Section 30 | 80 |
| WALLS, J. | Horton | T21N | R2E | Section 28 | 80 |
| WALRATH, O. | Churchill | T22N | R3E | Section 3 | 130 |
| WALTER, J. | Edwards | T21N | R1E | Section 10 | 160 |
| WALTER, L. | Edwards | T21N | R1E | Section 3 | 149 |
| WALTERS, C. E. | Foster | T24N | R1E | Section 29 | 320 |
| WALTERS, C. E. | Foster | T24N | R1E | Section 30 | 80 |
| WALTERS, E. | Foster | T24N | R1E | Section 28 | 40 |
| WALTERS, J. | Edwards | T21N | R1E | Section 1 | 80 |
| WALTERS, JOS. | Edwards | T21N | R1E | Section 14 | 40 |
| WALTON, J. | Horton | T21N | R2E | Section 23 | 40 |
| WANGLER, A. | Klacking | T23N | R2E | Section 25 | 40 |
| WANGLER, A. | Klacking | T23N | R2E | Section 36 | 40 |
| WANGLER, C. | West Branch | T22N | R2E | Section 3 | 40 |
| WANGLER, C. | West Branch | T22N | R2E | Section 10 | 80 |
| WANGLER, C. | West Branch | T22N | R2E | Section 15 | 85 |
| WANGLER, CLYDE | West Branch | T22N | R2E | Section 3 | 100 |
| WANGLER, ED. | West Branch | T22N | R2E | Section 12 | 140 |
| WANGLER, F. | West Branch | T22N | R2E | Section 1 | 84 |
| WANGLER, F. | West Branch | T22N | R2E | Section 2 | 0 |
| WANGLER, F. | West Branch | T22N | R2E | Section 9 | 40 |
| WANGLER, F. | West Branch | T22N | R2E | Section 10 | 120 |
| WANGLER, F. EST. | West Branch | T22N | R2E | Section 10 | 160 |
| WANGLER, J. | West Branch | T22N | R2E | Section 25 | 80 |
| WANGLER, P. | West Branch | T22N | R2E | Section 1 | 80 |
| WANGLER, W. | West Branch | T22N | R2E | Section 25 | 80 |
| WANGLERS, W. | Churchill | T22N | R3E | Section 19 | 204 |
| WANGLERS, W. | Churchill | T22N | R3E | Section 30 | 80 |
| WANTZ, MRS. F. | Hill | T23N | R4E | Section 8 | 62 |
| WARD, C. | Cumming | T23N | R3E | Section 36 | 174 |
| WARD, G. | Cumming | T23N | R3E | Section 35 | 80 |
| WARD, J. & I. | Logan | T22N | R4E | Section 17 | 160 |
| WARD, L. | Cumming | T23N | R3E | Section 26 | 80 |
| WARD, R. | Richland | T21N | R4E | Section 25 | 60 |
| WARD, T. | Mills | T21N | R3E | Section 11 | 40 |
| WARE, D. | Rose | T24N | R3E | Section 29 | 80 |
| WARE, F. | Rose | T24N | R3E | Section 31 | 80 |
| WARE, R. | Rose | T24N | R3E | Section 30 | 40 |
| WARNER | Churchill | T22N | R3E | Section 8 | 40 |
| WARNER, G. | Richland | T21N | R4E | Section 29 | 160 |
| WARNER, W. | Richland | T21N | R4E | Section 20 | 160 |
| WARNER, W. | Richland | T21N | R4E | Section 21 | 40 |
| WARNER, W. | Richland | T21N | R4E | Section 22 | 80 |
| WARREN, E. | West Branch | T22N | R2E | Section 12 | 80 |
| WARREN, E. & E. | Hill | T23N | R4E | Section 11 | 80 |
| WARTMAN, A. | Cumming | T23N | R3E | Section 9 | 40 |
| WATERMAN, E. O. | Cumming | T23N | R3E | Section 4 | 40 |
| WATERMAN, E. O. | Cumming | T23N | R3E | Section 5 | 40 |
| WATERMAN, F. | Cumming | T23N | R3E | Section 4 | 120 |
| WATKINS, E. B. | Edwards | T21N | R1E | Section 33 | 80 |
| WEAVER, A. | Logan | T22N | R4E | Section 22 | 160 |
| WEAVER, A. | Logan | T22N | R4E | Section 28 | 160 |
| WEBBER, W. C. | Goodar | T24N | R4E | Section 26 | 40 |
| WEBBER, W. C. | Churchill | T22N | R3E | Section 4 | 83 |
| WEBBER, W. C. | Horton | T21N | R2E | Section 15 | 40 |
| WEBER, F. | Edwards | T21N | R1E | Section 1 | 80 |
| WEBSTER, D. | West Branch | T22N | R2E | Section 4 | 40 |
| WEBSTER, D. G. | West Branch | T22N | R2E | Section 7 | 40 |
| WEBSTER, D. G. | West Branch | T22N | R2E | Section 17 | 40 |
| WEBSTER, E. | West Branch | T22N | R2E | Section 5 | 80 |
| WEBSTER, E. H. A. & MC | West Branch | T22N | R2E | Section 5 | 80 |
| WEBSTER, G. | Foster | T24N | R1E | Section 5 | 40 |
| WEBSTER, G. EST. | West Branch | T22N | R2E | Section 5 | 40 |
| WEBSTER, H. | Rose | T24N | R2E | Section 11 | 80 |
| WEBSTER, J. | Churchill | T22N | R3E | Section 21 | 40 |
| WEBSTER, J. | Churchill | T22N | R3E | Section 28 | 40 |
| WEEKS, L. | Churchill | T22N | R3E | Section 12 | 80 |
| WEIGHMAN, M. | Foster | T23N | R1E | Section 27 | 120 |
| WEIMER | Goodar | T24N | R4E | Section 35 | 46 |
| WEINBERG, J. | Logan | T22N | R4E | Section 28 | 80 |
| WEINBERG, J. | Logan | T22N | R4E | Section 31 | 120 |
| WEINBERG, J. | Logan | T22N | R4E | Section 33 | 80 |
| WEINBERG, J. | Mills | T21N | R3E | Section 9 | 80 |
| WEINBERG, J. | Mills | T21N | R3E | Section 23 | 40 |
| WEINBERG, S. & J. | Richland | T21N | R4E | Section 31 | 120 |
| WEIR, J. | Hill | T23N | R4E | Section 29 | 120 |
| WEIR, J. | Cumming | T23N | R3E | Section 9 | 80 |
| WEISE, J. | Churchill | T22N | R3E | Section 11 | 80 |
| WEISE, J. | Horton | T21N | R2E | Section 18 | 80 |
| WEISE, W. | Horton | T21N | R2E | Section 18 | 40 |
| WEISHUHN, C. | Richland | T21N | R4E | Section 36 | 40 |
| WEISHUHN, C. | Horton | T21N | R2E | Section 21 | 40 |
| WELCH, F. C. | Foster | T23N | R1E | Section 35 | 280 |
| WELCH, F. EST. | Rose | T24N | R3E | Section 26 | 40 |
| WELCH, L. A. | Mills | T21N | R3E | Section 19 | 88 |
| WELLINGTON, J. | Horton | T21N | R2E | Section 29 | 80 |
| WELLWOOD, R. | Klacking | T23N | R2E | Section 17 | 40 |
| WELSH, J. | Rose | T24N | R3E | Section 17 | 80 |
| WELTIN, G. | Cumming | T23N | R3E | Section 20 | 160 |
| WELTIN, G. | Cumming | T23N | R3E | Section 28 | 80 |
| WELTIN, J. EST. | Klacking | T23N | R2E | Section 12 | 80 |
| WENDLER, E. | Mills | T21N | R3E | Section 25 | 40 |
| WENTWORTH, G. R. | Cumming | T23N | R3E | Section 20 | 40 |
| WENTWORTH, J. A. | Cumming | T23N | R3E | Section 17 | 40 |
| WENTWORTH, ROSS | Goodar | T24N | R4E | Section 7 | 40 |
| WERDON, M. | Rose | T24N | R3E | Section 26 | 40 |
| WEST BRANCH | West Branch | T22N | R2E | Section 19 | |
| WEST BRANCH | West Branch | T22N | R2E | Section 30 | |
| WEST BRANCH LAND CO. | Foster | T23N | R1E | Section 2 | 74 |
| WEST, E. | Mills | T21N | R3E | Section 5 | 40 |
| WHEELER, F. | Hill | T23N | R4E | Section 31 | 40 |
| WHEITIER, GEO. | Foster | T23N | R1E | Section 31 | 101 |
| WHINNERY, C. | Goodar | T24N | R4E | Section 35 | 105 |
| WHITAKER, J. | Cumming | T23N | R3E | Section 26 | 40 |
| WHITE, A. | Edwards | T21N | R1E | Section 8 | 80 |
| WHITE, C. & G. | Klacking | T23N | R2E | Section 20 | 40 |
| WHITE, H. | Edwards | T21N | R1E | Section 4 | 80 |
| WHITE, H. | Edwards | T21N | R1E | Section 5 | 120 |
| WHITE, H. | Edwards | T21N | R1E | Section 8 | 80 |
| WHITE, H. | Edwards | T21N | R1E | Section 9 | 80 |
| WHITE, R. | Goodar | T24N | R4E | Section 23 | 40 |
| WHITED, M. E. | Foster | T24N | R2E | Section 31 | 160 |
| WHITESIDE, H. | Hill | T23N | R4E | Section 17 | 240 |
| WHITMER, N. | Churchill | T22N | R3E | Section 8 | 40 |
| WICKMAN, L. | Rose | T24N | R2E | Section 25 | 40 |
| WICKS, A. | Edwards | T21N | R1E | Section 24 | 120 |
| WIEGAND, J. J. | Churchill | T22N | R3E | Section 3 | 160 |
| WIENBERG, J. | Richland | T21N | R4E | Section 34 | 80 |
| WIGGLE & GLARE | Foster | T24N | R2E | Section 31 | 80 |
| WILCOT, C. | Goodar | T24N | R4E | Section 13 | 80 |
| WILCOX, R. W. | Churchill | T22N | R3E | Section 20 | 80 |
| WILCOX, U. S. | West Branch | T22N | R2E | Section 28 | 40 |
| WILCOX, W. | West Branch | T22N | R2E | Section 34 | 40 |
| WILFONG, D. & J. | Richland | T21N | R4E | Section 26 | 80 |
| WILKINS CREEK | Cumming | T23N | R3E | Section 5 | |
| WILKINS CREEK | Cumming | T23N | R3E | Section 6 | |
| WILKINS CREEK | Cumming | T23N | R3E | Section 7 | |
| WILKINS CREEK | Cumming | T23N | R3E | Section 8 | |
| WILKINS CREEK | Klacking | T23N | R2E | Section 2 | |
| WILKINS CREEK | Klacking | T23N | R2E | Section 11 | |
| WILKINS CREEK | Klacking | T23N | R2E | Section 12 | |
| WILKINS, H. | Edwards | T21N | R1E | Section 8 | 80 |
| WILKINS, N. | Richland | T21N | R4E | Section 25 | 40 |
| WILKINSON, A. | Mills | T21N | R3E | Section 25 | 80 |
| WILL, W. | Klacking | T23N | R2E | Section 10 | 40 |
| WILLCOX, S. | West Branch | T22N | R2E | Section 34 | 80 |
| WILLER, E. | Goodar | T24N | R4E | Section 24 | 80 |
| WILLEY, O. | Horton | T21N | R2E | Section 29 | 80 |
| WILLIAMS, C. | Edwards | T21N | R1E | Sectioin 26 | 40 |
| WILLIAMS, F. | Edwards | T21N | R1E | Section 35 | 60 |
| WILLIAMS, H. | Klacking | T23N | R2E | Section 20 | 40 |
| WILLIAMS, J. | Edwards | T21N | R1E | Section 26 | 80 |
| WILLIAMS, M. E. | Churchill | T22N | R3E | Section 31 | 40 |
| WILLIAMS, R. J. | Churchill | T22N | R3E | Section 31 | 40 |
| WILLIAMS, W. | West Branch | T22N | R2E | Sectioin 24 | 80 |
| WILLIAMS, W. | Edwards | T21N | R1E | Sectioin 23 | 80 |
| WILSON, C. | Goodar | T24N | R4E | Section 2 | 40 |
| WILSON, E. | Hill | T23N | R4E | Section 24 | 40 |
| WILSON, G. | Goodar | T24N | R4E | Section 3 | 40 |
| WILSON, GEO. | Hill | T23N | R4E | Section 35 | 160 |
| WILSON, GEO. | Mills | T21N | R3E | Section 34 | 160 |
| WILSON, J. | Ogemaw | T22N | R1E | Section 24 | 49 |
| WILSON, M. | Foster | T23N | R1E | Section 22 | 40 |
| WILSON, MARION | Foster | T23N | R1E | Section 14 | 400 |
| WILSON, MARION | Foster | T23N | R1E | Section 15 | 40 |
| WILTSE, F. | Hill | T23N | R4E | Section 30 | 44 |
| WILTSE, J. | Hill | T23N | R4E | Section 30 | 83 |
| WILTSE, K. | Hill | T23N | R4E | Section 31 | 43 |
| WINDLEBORN, C. | Cumming | T23N | R3E | Section 30 | 83 |
| WINDELBURN, C. | Klacking | T23N | R2E | Section 36 | 40 |
| WINDOVER, S. | Edwards | T21N | R1E | Section 17 | 120 |
| WINEBERG, H. | Foster | T23N | R1E | Section 15 | 160 |
| WINEBERG, H. | Foster | T23N | R1E | Section 17 | 160 |
| WINEBERG, H. | Foster | T23N | R1E | Section 19 | 175 |
| WINEBERG, H. | Foster | T23N | R1E | Section 31 | 80 |
| WINEBERG, H. | Foster | T23N | R1E | Section 33 | 160 |
| WINEBERG, H. R. | Foster | T23N | R1E | Section 21 | 160 |
| WINEBERG, J. | Foster | T23N | R1E | Section 27 | 80 |
| WINEGAR, W. | Rose | T24N | R3E | Section 28 | 80 |
| WINNEGAR, C. | Goodar | T24N | R4E | Section 4 | 160 |
| WINSLOW, W. | Churchill | T22N | R3E | Section 14 | 40 |
| WINSLOW, W. & K. | Churchill | T22N | R3E | Section 11 | 160 |
| WINTER, A. | Edwards | T21N | R1E | Section 2 | 120 |
| WINTER, A. | Edwards | T21N | R1E | Section 15 | 120 |
| WINTER, F. | Horton | T21N | R2E | Section 19 | 40 |
| WINTER, H. | West Branch | T22N | R2E | Section 24 | 40 |
| WINTER, J. | Edwards | T21N | R1E | Section 2 | 75 |
| WINTER, J. EST. | Horton | T21N | R2E | Section 20 | 40 |
| WINTERS, H. | Cumming | T23N | R3E | Section 21 | 80 |
| WINTERS, H. | West Branch | T22N | R2E | Section 23 | 80 |
| WIRGES, W. | Horton | T21N | R2E | Section 8 | 80 |
| WISE, E. | Churchill | T22N | R3E | Section 1 | 80 |
| WISE, J. | Churchill | T22N | R3E | Section 15 | 40 |
| WISE, J. | Churchill | T22N | R3E | Section 21 | 40 |
| WITHEY & MCHUGH | Logan | T22N | R4E | Section 6 | 160 |
| WITHEY, C. | Logan | T22N | R4E | Section 7 | 202 |
| WITHEY, F. | Logan | T22N | R4E | Section 18 | 43 |
| WITHEY, F. | Churchill | T22N | R3E | Section 13 | 200 |
| WITHEY, J. | Logan | T22N | R4E | Section 7 | 205 |
| WITHEY, P. | Churchill | T22N | R3E | Section 13 | 80 |
| WITTESALLE, R. | Mills | T21N | R3E | Section 26 | 160 |
| WITTESALLE, R. | Mills | T21N | R3E | Section 27 | 80 |
| WITTESALLE, R. | Mills | T21N | R3E | Section 28 | 80 |
| WITTESALLE, W. | Mills | T21N | R3E | Section 8 | 40 |
| WOBIG, P. | Mills | T21N | R3E | Section 6 | 230 |
| WOLFE, J. | Hill | T23N | R4E | Section 7 | 29 |
| WOLFE, P. | Hill | T23N | R4E | Section 5 | 42 |
| WOOD, EMMA | Goodar | T24N | R4E | Section 22 | 160 |
| WOOD EST. | Horton | T21N | R2E | Section 34 | 40 |
| WOOD EST. | Horton | T21N | R2E | Section 35 | 80 |
| WOOD, F. G. & J. MUDGET | Goodar | T24N | R4E | Section 27 | 120 |
| WOOD, J. R. | Goodar | T24N | R4E | Section 25 | 40 |
| WOODROW, E. | Foster | T24N | R2E | Section 8 | 40 |
| WOODROW, E. J. EST. | Foster | T24N | R2E | Section 4 | 80 |
| WOODROW, F. | Rose | T24N | R2E | Section 3 | 80 |
| WOODROW, J. W. EST. | Foster | T24N | R2E | Section 4 | 40 |
| WOODS, N. | Horton | T21N | R2E | Section 9 | 40 |
| WOODWISS, J. | West Branch | T22N | R2E | Section 13 | 120 |
| WOOLHEISER, D. | Mills | T21N | R3E | Section 30 | 80 |
| WORDEN, M. | Rose | T24N | R3E | Section 22 | 40 |
| WORDEN, M. | Rose | T24N | R3E | Section 23 | 40 |
| WORKMAN, J. | Mills | T21N | R3E | Section 15 | 40 |
| WORTHINGTON, M. | Cumming | T23N | R3E | Section 10 | 40 |
| WORTHINGTON, R. | Churchill | T22N | R3E | Section 31 | 320 |
| WOUGHTER | Horton | T21N | R2E | Section 4 | 114 |
| WOUGHTER, M. F. | West Branch | T22N | R2E | Section 14 | 80 |
| WRANGLER, W. | Churchill | T22N | R3E | Section 21 | 120 |
| WRANGLERS, M. | Churchill | T22N | R3E | Section 30 | 44 |
| WRIGHT, I. | Goodar | T24N | R4E | Section 24 | 80 |
| WRIGHT, T. | Logan | T22N | R4E | Section 17 | 120 |
| YACOKEY, W. H. | Goodar | T24N | R4E | Section 8 | 400 |
| YANTZ, G. | Ogemaw | T22N | R1E | Section 22 | 80 |
| YANTZ, K. | Edwards | T21N | R1E | Section 12 | 80 |
| YEO, N. T. | Foster | T23N | R1E | Section 2 | 120 |
| YEO, W. | Horton | T21N | R2E | Section 14 | 235 |
| YEO, W. | Horton | T21N | R2E | Section 23 | 320 |
| YEO, W. | Horton | T21N | R2E | Section 24 | 160 |
| YEO, W. | Foster | T23N | R1E | Section 2 | 160 |
| YEO, W. | Foster | T23N | R1E | Section 3 | 65 |
| YEO, W. | Foster | T23N | R1E | Section 11 | 76 |
| YEO, W. T. | Mills | T21N | R3E | Section 2 | 39 |
| YEOGES, W. | Edwards | T21N | R1E | Sectioni 31 | 80 |
| YOST, F. | Hill | T23N | R4E | Section 1 | 20 |
| YOUNGMAN, J. | West Branch | T22N | R2E | Section 6 | 38 |
| ZEDLEY, E. | Richland | T21N | R4E | Section 19 | 40 |
| ZEEK, D. C. | Hill | T23N | R4E | Section 26 | 62 |
| ZEEK, F. E. | Hill | T23N | R4E | Section 31 | 167 |
| ZEIGLER, C. W. | Foster | T24N | R2E | Section 31 | 120 |
| ZERAN, H. | Richland | T21N | R4E | Section 32 | 40 |
| ZERAN, H. | Richland | T21N | R4E | Section 33 | 120 |
| ZERAN, W. | Richland | T21N | R4E | Section 18 | 77 |
| ZETTLE, D. | Horton | T21N | R2E | Section 6 | 86 |
| ZETTLE, G. | Ogemaw | T22N | R1E | Section 2 | 80 |
| ZETTLE, J. | Horton | T21N | R2E | Section 7 | 94 |
| ZETTLE, J. | West Branch | T22N | R2E | Section 11 | 45 |
| ZIELEN, JOE | Rose | T24N | R3E | Section 29 | 80 |
| ZIMMERMAN, E. | Cumming | T23N | R3E | Section 5 | 80 |
| ZIMMERMAN, J. | Cumming | T23N | R3E | Section 3 | 40 |
| ZIMMERMAN, O. | Logan | T22N | R4E | Section 27 | 80 |
| ZOHM, R. J. | West Branch | T22N | R2E | Section 33 | 80 |
| ZOHM, R. J. | West Branch | T22N | R2E | Section 34 | 40 |
| ZORNS, M. | Ogemaw | T22N | R1E | Section 10 | 80 |
| ZULEN, J. | Rose | T24N | R3E | Section 20 | 40 |