Lincoln County has a lot to offer. It was created by the Wisconsin Legislature in 1874. In the beginning, Lincoln County included most of Oneida and Vilas Counties as well as parts of Langlade, Taylor, Price and Iron Counties. Lincoln County reached its’ present size in 1885. The pines and virgin hardwood forests attracted loggers from far and wide. As operations grew, settlements sprang up bringing the retail stores and other business places. In clearing the forest, the lumbermen were opening the way for the farmer.

The City of Merrill was named for S.S. Merrill, then the General Manager of the Chicago, Milwaukee and St. Paul Railroad. In 1881, the first courthouse was built, which later housed the Lincoln County Teachers College. The present courthouse was completed in 1903 and was entered on the National register of Historic Places by the Secretary of the Interior on April 19, 1978. The colonial style building stands 192 feet tall and will for years to come. It is a monument to the progressiveness of the early citizens of Lincoln County. The mighty Wisconsin River winds through Merrill and invites you to enjoy water sports or simply gaze and enjoy its beauty.