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.