There are 30+ cemeteries in Lincoln County. I was there in Aug. 2002. This is NOT counting the cemeteries in towns & cities. The Merrill Memorial Park Cemetery has over 15,000 listed (you are free to search the names in their books). I can send you a list of the cemeteries. I have copies of those buried in the Latvian "Martin Luther" Cemetery near Gleason (established in 1903) as well as the Gleason Cemetery (east of town). Many graves have no headstones. Some of the information above was obtained from the Scott Library in Merrill on Hyway 64 (such as the names buried in those 30 cemeteries)..