USA > Iowa > Clay County > History of Clay County, Iowa, from its earliest settlement to 1909 > Part 20
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D. H. King, Priv. Enlisted Dec. 19, 1862; Co H, 33d Wis. inf. Discharged Sept. 4, 1865. Close.
11. Green, Second Lieut .- Enlisted May 19. 1861 : Co. F, 49th Wis. inf. Dis- charged Oct., 1865. Close.
William Yates-Enlisted May 9. 1864: Co. E, 40th Wis. reg. Discharged Sept. 16, 1864. Close of term.
J. S. Fadden, Priv .- Enlisted Sept .. 1861; Co. B, 10th Wis. inf. Discharged Dec., 1864.
J. H. Morgan-No description.
John Adams, Priv .- Enlisted June 10, 1864; Co. A. 9th lowa inf. Discharged July 18, 1865. Close.
J. D. 11. Wright, Priv .- Enlisted Aug. 6, 1862; Co. I, Ist Drag. Discharged Jan. 30, 1865. G. O. 83.
L. E. LaBrant, Priv .- Enlisted June 16, 1864; Co. C, 17th Ill. cav. Discharged Nov. 24, 1865. Sergt.
J. S. Ada-Enlisted Sept. 1. 1861 : Co. H. 17th Ohio inf. Discharged July 20, 1865. Sergt.
Frank Wright, Priv .- Enlisted Feb. 1, 1865: Co. F. 147th Ill. inf. Discharged 1866. Close.
D. J. Logan-Enlisted March 1, 1864; Co. G, 145th Pa. inf. Discharged 1865. Close.
J. P. Mills. Priv .- Enlisted Aug. 27. 1864; Co. E, 43d Wis. inf. Discharged July 6, 1865. Close of war.
J. Il. Doty-Enlisted Feb. 22, 1864; Co. C, 12th Reg. Wis. inf. Discharged July 15, 1866. G. O.
J. B. Walters, Wagoner-Enlisted Oct. 22, 1861; Co. M, 4th Iowa cav. Dis- charged Aug. 8. 1865. G. O. 3.
George Tercy, Priv .- Enlisted July 4. 1861 : Co. C, 17th Iowa inf. Discharged Jan. 25, 1865. Close.
T. P. Powell-Enlisted March 1, 1865; Co. K. 55th Wis. inf. Discharged July 1, 1866. Close.
B. B. Offine-Enlisted March 2, 1864: Co. G. N. Y. inf. Discharged Jan. 18, 1865. Close.
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G. R. Warde, Priv .- Enlisted Feb. 24, 1864; Co. B, 29th Iowa inf. Discharged Aug. 1, 1865. Close.
D. C. Gillespie, Priv .- Enlisted June 6, 1864; Co. E, 12th Wis. inf. Discharged July 16, 1865. Close.
A. J. Goodell, Priv .- Enlisted Aug. 11. 1862; Co. E, 113th Iowa inf. Dis- charged June 20, 1865. Close.
THE PRESENT OFFICERS' OF ANNETT POST.
J. S. Fadden, Commander ; I. E. LaBrant, Sen. Vice Commander ; T. H. Jones, Jun. Vice Commander ; T. P. Powell, Chaplain ; Dr. J. C. Collister, Sur- geon : George W. Tercy, Officer of the Day; J. B. Walters, Officer of the Guard; J. P. Mills, Quartermaster ; George Kindelspire, Quartermaster Sarg .; D. F. O. Cuttell, Adjutant ; Thomas McQueen, Sergt. Major; Thomas McQueen, Patriotic Instructor. There is a total of seventy-seven members.
THE SPENCER FREE BAPTIST CHURCHI.
The Spencer Free Baptist church was organized August 10, 1867. The charter members were as follows: Solomon Wells and wife, Caroline Wells, David Nelson Coats and wife, Betsy E. Coats, Romanzo A. Coats, who afterward became the pastor. Also his wife, Lephy Coats, Frank M. Wells and wife, Susan ; John F. Calkins and the wife of Stephen Calkins.
Rev. David Nelson Coats was the first regular pastor, who was here a little over five years. His son, R. A. Coats, who succeeded him, remained seven vears. The charge was supplied by J. H. Moxom, three months, and by E. L. Tibbets four months. F. P. Augir was pastor from 1880 to 1882; R. A. Coats, May 5, 1883, to May 7, 1887; H. J. Brown, October 2, 1887, to December 13, 1892. He died while pastor of this charge. He was succeeded by G. B. Hopkins, who remained for two years; J. E. Abramson, April, 1895, to October, 1898. He was succeeded by Rev. T. O. Comstock, October 23, 1898, who remained until 1903. Rev. E. E. Evans became pastor in April, 1904, and is serving the charge at the present time.
June 3, 1882, they held the first meeting in their new church, with fourteen members present ; they were as follows: Rev. F. P. Augir, H. D. Parsons and wife and May and Edward Parsons; F. Vanauken, G. D. Marcellus, Mrs. Caroline Tuttle and daughter, Anna ; Deacon Britton, Carrie Baker, R. A. Coats and wife and Kate M. Crary. Out of this nucleus formed in the early days grew the present flourishing church of about one hundred and thirty members.
The organization consisted of ten original members, who met for covenant and business and religious meetings in private houses, until August 7, 1869, when they met for the first time in the new schoolhouse, the first frame building put up in Spencer.
In April, 1871, the membership had increased to fifty-three.
In February, 1872, Rev. D. N. Coats resigned as pastor and Rev. R. A. Coats, his son, was elected pastor, and the church was moved from the school- house to the courthouse hall.
June 7, 1873, the church took out papers of incorporation under the name of the "First Free Will Baptist Church of Spencer, Clay County, Iowa," with
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HISTORY OF CLAY COUNTY
G. D. Marcellus, J. F. Calkins, Wales Lamberton, J. E. Robbins and D. N. Coats as trustees. (Said papers are recorded on page 43 of Book of Incorpo- ration among the county records).
At the same time it was agreed to move their meetings from the courthouse hall to the new Methodist Episcopal church that they had assisted to build with the ultimate understanding that they should occupy it alternately with the Meth- odists. In May, 1875, the church again returned to the courthouse hall, and February 1, 1879, moved to Merritt's Hall and thence to the courthouse hall again in October, 1881, and from there to their own church on the corner of Fifth and - streets, June 3, 1882. where they now worship in a commodious, nicely finished church edifice.
SPENCER CHRISTIAN CHURCH.
The Church of Christ was organized January, 1881, by a small body of earnest Christian men and women, numbering twelve. The meetings were held in the courthouse for quite a period and afterwards for a time in the Baptist church. Among the first members can be remembered Mrs. Eliza Carver, AAddie McCormick, and Mrs. Kate Page, wife of II. B. Page. Rev. H. H. Hawley was the first pastor and remained with the charge about two years, when he retired and went to California. Rev. Summers followed Rev. Hawley and was the pastor about one year. Ile was followed by F. O. Fannon, who remained two years and after an absence of six months returned and remained another year. Then came Rev. R. A. Thompson from Missouri. He was pastor one year and then returned to the border state. John Van Kirk succeeded Rev. Thompson, coming to Spencer from Ruthven. He remained with the charge one year and was followed by J. Will Walters, a divinity student of Drake university. Mr. Walters remained in Spencer two years and then returned to the university. Granville Snell was the next pastor. After administering to the flock eighteen months he returned to Missouri. J. R. McIntire was the pastor in charge the following three years, coming from Oskaloosa, and his successor was Rev. E. T. Jeffries, who only remained three months. He came from Rock Rapids. Then Samuel Magee came in response to a call and was the pastor for one year. He then left for Missouri. His successor was J. M. Hoffman, who filled the pulpit acceptably for two years and then went to Des Moines. Then came J. E. Seaton from South Dakota, who stayed two years and was followed by Fred D. Macey, from Drake university. Three years was the duration of his pastorate. Loren Howe followed Mr. Macey, and he was succeeded by B. L: Kline. The former remained one year and the latter eighteen months. Edward Wright was the next pastor, and his incumbency lasted one year, as did also that of his suc- cessor, Gerald Bohannon, who came from Osceola. The present pastor is E. N. Spafford, who took up his labors in Spencer the fall of 1908.
In May, 1883, the present church was erected. October 3, 1883, it was dedicated by Rev. D. R. Dungan, of University place, Des Moines. In 1900 the interior of the church was remodeled. During the pastorate of F. O. Fannon, in 1898, the parsonage was built. The present value of the church property is $10,000. Membership, one hundred and forty-two; membership of Sunday school, one hundred.
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BAPTIST CHURCH.
Was organized January 7, 1874, with David Skinner, Catherine Skinner, J. A. Bowman, W. M. Davis, S. Hayes, L. Chapin, J. J. Ayers and L. F. Miller. The first officers were : D. Skinner, deacon ; L. F. Miller, clerk ; J. A. Bowman, treasurer ; D. Skinner, J. A. Bowman and W. M. Davis, trustees. The first pastor was T. H. Judson.
This society eventually ceased its organization and sold its property to the Seventh Day Adventists, who now conduct services there regularly.
FRIENDS CHURCH.
This church was organized in 1890, by Rev. Jacob Hinshaw, who at the time lived at Lake Okoboji. Among the earlier members of the society may be mentioned Mrs. Nellie Osborn, L. C. Ford and family, and Mrs. Bettie Davis. In the summer of 1891 the old Congregational church building was purchased and moved to the east part of the town ; subsequently it was again disturbed and now rests upon its foundation on the corner of Fourth and Mill streets. After some improvements and remodeling, the society now has a very comfortable and pretty little place of worship, which, with the building site, cost the modest sum of $2,000.
For a time the Friends church had a large membership. It is said the mem- bership in 1903 was all of three hundred. This has now dwindled down to ninety, many of the communicants moving away and being scattered all over the United States.
The first pastor of the church was Jacob Hinshaw. He remained with this charge until the fall of 1893, and was succeeded by Mrs. Emma Coffin, who came to Spencer from Minneapolis. Mrs. Coffin was pastor of the church about five years and was followed by Miss Mary Barrett and -
Wager, both of Cleveland, Ohio. They were succeeded by Ellis Wells in about one year. Mr. Wells came from Carmel, Indiana, and remained in Spencer about two years. His successor was Alexander Anderson, who came from Oskaloosa, and was succeeded by William I. Kent. of Marshalltown, Iowa. Mr. Kent remained three years, and in the fall of 1908 Mr. and Mrs. Chester Harris came on from Collins, New York, and the latter took up the pastorate where Mr. Kent left off.
THE GERMAN METHODIST EPISCOPAL CHURCHL.
The German Methodist Episcopal church was built in 1901, and dedicated June 2d of that year. The building was erected at a cost of $1,600, and not a penny of debt remains unpaid. It is a pretty little house of worship and is a satisfaction to those who made the donations towards its completion.
The German Methodist Episcopal church of Spencer was organized by H. B. Fiegenbaum in 1868. Prominent among the first members were Adam Fuhr, William Gaulke and August Hein. Rev. Fiegenbaum remained as pastor of the church until 1870; he was succeeded by the following: H. Achenbach, 70-71 : E. W. Henke, 71-72: Gottlieb Haefner, 72-73; August Westphal, 73-74 : A. W. F. Krienke, 74-75: C. Mauer, 75-78; John Kruse, 78-79; J. A. Lempke, 79-81: William Kopp, 81-82; H. Zimmerman, 82-83: W. J. Suckow, 83-84;
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Henry J. Schmidt, 84-87; Jolin A. Lempke, 87-89; F. Rohrich, 89-91 ; H. W. Ballert, 91-92; H. R. Schmidt, 92-94; W. H. Klaus, 94-95; W. J. Loeck, 95-97 ; F. W. Schaefer, 97-1900; William Hein, 1900-04; G. E. Kienly, 04-06; John A. Lempke, 06, the present pastor, who is now serving his charge for the third time. The parsonage was built in 1897, during the pastorate of Rev. William Loeck. The church has a membership of fifty; there are thirty-two children in the Sunday school.
SACRED IIEART CHURCII.
This parish began holding services in Spencer in 1879. The society was ministered to by Father Smith, of Emmetsburg. In 1882 Father Norton assumed the pastorate. For a number of years the society held services in Merritt's hall. In 1883 ground was broken for the new church, which was completed and dedicated in 1884. It is a pleasant and comfortable frame building and is located on Fifth street. This society has a good membership and is gradually growing under the present ministrations of Rev. Father B. A. Hunt.
The church was first served from Spirit Lake, and among the early priests who officiated was Father Tierney. His predecessor took up his residence here and also served the missions of Milford and Everly. The successors of Father Tierney were Revs. J. L. Kirby, M. J. Quirk and J. Hetherington.
The present priest of this church was appointed to the charge and took up residence in Spencer September 1, 1908, coming to Spencer from Sac City.
The church is in a very prosperous condition and the parish numbers forty- four families members of the church. In 1897 a rectory was built on ground adjoining the church building at a cost of $4,000. It is one of the most sub- stantial and architecturally pleasing residences of Spencer.
ST. STEPHEN'S EPISCOPAL CHURCH, SPENCER.
About the year 1880 Rev. Hale Townsend, rector or missionary at Trinity church, Emmetsburg, began to pay visits to Spencer and held church services. Occasional services may have been held a few years before this, but of such services nothing definite can be learned at this time. After a year or so of these visits by Mr. Townsend the Rev. Mr. Johnston was appointed resident missionary at Spencer. Service was held in what is now the old rectory, the house then serving for a chapel and rectory, and located on West Third street, about one block west of Main. Mr. Johnston appears to have remained about two years. No records have been made of these services, nor of any official acts of his, such as confirmations, marriages, etc. After Mr. Johnston's removal there were occasional services for a short time, followed by a long interval of many years during which few, if any, services were held. The property fell into decay and the mission was practically defunct. During this period some of the communicants removed from the town, some died, and others united with other religious bodies.
By the year 1894 several church families had come to Spencer, among them Dr. William P. Woodcock, a retired physicain, a gentleman of considerable wealth and a very devout churchman. The revival of the services was deter-
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mined on and the services of a missionary were procured. The Rev. R. M. Doherty removed to Spencer and began the work February, 1885. The services were held in the Baptist church, on West Third street, adjoining the parsonage property. Mr. Doherty remained fifteen months.
A worship guild was organized and good congregations attended the serv- ices. Twenty-six baptisms were administered and eleven persons confirmed during Mr. Doherty's ministry here.
In May, 1896, Rev. F. F. Bowen, of Estherville, was appointed missionary. Services were then held in the A. O. U. W. hall, Crawford's hall and in the Baptist church.
On September 28, 1896, the Right Rev. Bishop Walker, of North Dakota, made a visit and confirmed six persons. During the summer of 1897 steps were taken looking toward the building of a church. Plans were prepared by E. S. Hammett, of Davenport, Iowa, for a church to cost about $3,500, exclusive of furniture. The contract for the building was let to S. B. Taylor, contractor and builder, and that year warden of the mission. The first stone for the foundation was laid on the Feast of St. Bartholomew, August 24th. The corner stone was laid by the Rev. S. H. Cornell, of the Sioux City convocation on September 14th, assisted by the local lodge of the Free Masons and by the Rev. W. T. Jackson, Ph. D., of Emmetsburg ; R. A. Crickmer, Spirit Lake, and Rev. F. F. Bowen, missionary at Spencer. The cost of the church, including the furnishings, was $4,700. Of this amount, $2,834.43, including the lot on which the church stands, was donated by Dr. and Mrs. W. P. Woodcock. The money for the windows was furnished by Mary A. Astor Woodcock, of Bedford, New York, a sister of Dr. W. P. Woodcock. The American Church Building Fund of New York gave $150, and the balance was given by church families and the citizens of Spencer. The bishop's chair, the prayer desk, were bought with money obtained at a concert given by the boys of the Sunday school. The cottas and cassocks for a choir of thirty voices were made by the Woman's Guild.
The church was used for the first time on Christmas day, 1897, and on St. Stephen's day following.
The church was dedicated to St. Stephen, the martyr, and is known as St. Stephen's parish.
The consecration services were held on the Monday following, or April II, 1898, Bishop Perry being the consecrator. A class of eight persons was confirmed.
In May, 1898, the mission asked permission from the ecclesiastical authority to organize as a parish, which was granted and the necessary steps thereto were taken. At a meeting held on June Ist the organization was effected. The following persons were elected vestrymen: Dr. William P. Woodcock, H. N. Smith, John W. Cory, Ackley Hubbard and W. L. Schultz. At the first meeting of the vestrymen they elected Dr. W. P. Woodcock and H. N. Smith wardens; John W. Cory, treasurer; W. L. Schultz, secretary. The missionary, F. F. Bowen, was elected as rector, on a salary of $800 and the use of the rectory.
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The parish was admitted to union with the Convention November 30, 1898. On Easter day, 1901, the women of the Guild placed an oak pulpit in the church. Easter day, 1902, Henry F. L. Brooks placed a brass lecturn in the church, in memory of his wife, Margaret Robertson Brooks.
In 1905 a large altar rail, built by Spaulding & Company, Chicago, was placed in the sanctuary. The plate thereon reads, "Erected to the glory of God and in loving memory of W. P. Woodcock, New York, by Mary A. Astor Woodcock and Dr. W. P. Woodcock, Spencer, Iowa." Very soon afterwards a large altar cross was placed on the altar, made by the same company, with the following beautifully engraven: "Bessie Lenore Free. Born 1874. Died 1906."
Dr. and Mrs. Woodcock, September of this year ( 1908) ordered from the Burlington Pipe Organ Company, of Burlington, Iowa, a pipe organ, which is now in process of construction. When placed in the church, which will be Christmas, 1908, it will bear this plate: "Erected to the glory of God and in loving memory of Mary Anita Astor Woodcock, of Bedford, New York."
The present rector, W. D. Morrow, D. C. L., was appointed November 16, 1903. On Easter Monday of each year the vestry and officers of the church are elected by the parish. The present officers are as follows: Secretary, Dwight L. Dickey; treasurer, Clarence P. Buckey; wardens. Dr. W. P. Woodcock. M. D., and C. P. Buckey ; vestrymen, J. O. Birdsall, D. R. Dickey, E. L. Dickey and Dr. A. W. Leard.
METHODIST EPISCOPAL CHURCH.
Spencer circuit was formed in September, 1871. At first the membership was quite small, but under the ministrations of Rev. Charles B. Winter, the pastor, the congregation grew and the number of members increased. The first services were held in the courthouse hall, but as the church in time increased so rapidly numerically, it was decided to build a place of worship. Subscriptions were solicited and in 1872 a sufficient amount had been subscribed to justify the trustees in letting the contract for building the church. The trustees at this time were John Hood, president ; MI. M. Peeso, secretary; J. H. Hale, treasurer ; A. M. Calkins. W. W. Scott, R. Ilough and H. B. Wood. The building pro- gressed rapidly and by June was ready for occupancy. On the 18th of June, 1873. it was formally dedicated by Rev. J. W. Clinton. It was a neat and con- venient church and an ornament to the town. The zeal and earnestness dis- played by Rev. Winter, ably assisted by the trustees and others, was untiring. and it was a source of pride and rejoicing when the church was completed and ready for divine worship. It was well seated, provided with an organ, and was in every way a model church edifice. It was. unfortunately, destroyed by fire. The cause of the fire has never yet been ascertained. The church was therefore without a place of worship, but in time the members went back to the courthouse hall, where services were conducted until 1880. Under the ministrations of Rev. E. C. Warren the society succeeded in raising $2,000, and built a good frame church on the corner of Fourth and State streets. It was dedicated in 1880 by Bishop Warren, and its entire indebtedness was provided for on the day of its dedication. In 1881 a parsonage was built, sixteen by twenty-four,
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THE NEW YORK PUBLICLIBRARY
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at a cost of $700. This was given several additions and was a comfortable and cosy dwelling. In 1903 a new parsonage was built at a cost of $4.000. The church building was a substantial frame structure of sufficient seating capacity and one of the best constructed church buildings in Spencer. The membership of this society, when first organized, was forty-six, but it has grown until its membership is now three hundred and fifty. It has a well organized Sabbath school, numbering at least two hundred pupils. The present pastor is Orville MI. Bond.
METHODIST CHURCH HISTORY.
By a Pioneer.
Dr. S. Snyder, if the writer is correctly informed, was the first minister to carry the glad tidings to the people of Clay county. That was back in the later '50's. Mr. Snyder's home at that time, we believe, was at Boone, Iowa. From the settlements along the Des Moines river at and near Boone he crossed the great waste of uninhabited prairie until he struck the settlement on the Little Sioux at Sutherland, where he preached the first sermon ever delivered in that section of Iowa. Working his way up the Little Sioux, he afterward preached at Correctionville, Cherokee, Peterson and Sioux Rapids. Spencer was not in existence at that time, the only settlements in the county being near the southern border, along the Little Sioux. So few and so scattering were the settlers that there were no organized churches with regular services until about 1869 or 1870. The first church building in the county was erected by the Welsh Baptists in Douglas township in 1869, and was known as "Pioneer" church. About that time a Methodist Episcopal church was organized in Peterson and Rev. C. W. Clifton, a zealous, earnest young man, placed in charge. Mr. Clifton preached in Peterson each alternate Sunday morning, and devoted the remainder of his time to outlying settlements, as homesteaders by that time had begun to come in and occupy the land.
In 1866 the first settlement in this part of the county was made, when the Calkinses, Coatses, Wellses and others settled near what is now Spencer. Among these settlers was D. N. Coats, a Free Baptist minister. The settlers soon organized themselves into a church society and Mr. Coats preached to them, the meetings being held in the settlers' cabins. From the nucleus then formed grew the present Free Baptist church of Spencer.
Soon after the establishment of religious services by the Free Baptists the Methodists began work in the same field. Among the pioneer Methodists to preach here was Rev. John Webb, a man of much energy and considerable ability. A little later a couple of young men named Todd preached here. Although having the same name, the two Todds were not related. One of the Todds was a very tall man and was commonly designated as "Long Todd": the other was a rather short man and was generally alluded to as "Short Todd." Each of the Todds had ability and each became a presiding elder before drifting from this conference. "Long Todd" was an eloquent, forceful speaker, who could almost hypnotize his audience. He was a master at story telling, and could be somewhat "sporty" when out with the "boys." "Short Todd," on the other hand, was a quiet, serious man, who indulged in no levity. He was
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scholarly, and a ready, pleasing speaker. His sermons were characterized more by their careful preparation and good thought than by their eloquence.
Other prominent pioneers in this part of Iowa were Rev. Bennett Mitchell, now retired and living at Morningside, a suburb of Sioux City, and Elder Brown, often called "Big Brown," to designate him from another minister of the same name, but smaller of stature. Both these men had splendid ability, coupled with energy and persistence.
In May, 1871, the village of Spencer was platted, and by fall quite a little group of homes had been built. Up to that time a sixteen by twenty-four schoolhouse, standing on the present high school site, was the only place available for a house of worship, and was used on alternate Sundays by Free Baptists and Methodists. That same fall Spencer charge was established by the Meth- odist Episcopal annual conference, and Rev. C. B. Winter wa's sent here as pastor. In addition to Spencer, he was given two country appointments-one in Riverton and one in Meadow-and known as Spencer circuit. The new minister thus became both pastor and circuit rider. Mr. Winter had never seen the inside of a theological school, practically his entire education having been acquired in the Register office, Des Moines, where he carned the well-merited reputation of being a first class printer. He was a sincere, earnest man, and prepared plain, practical sermons, well adapted to conditions at that time. He could see humor where the average person would never suspect any existed. and his talent for seeing funny things was present in the pulpit as well as out of it. He rode on horseback to his country appointments on an antiquated equine which he called "Socrates," and when mounted, the "boys," all of whom were his friends, would refer to him as the circus rider; and in truth it was little less entertaining than a real circus to see him on horseback. He was very timid of horses and soon disposed of his old steed, after which he made his country appointments on foot, unless some thoughtful brother furnished transportation. He was popular and drew large audiences. Soon after coming to Spencer the old courthouse-still standing on lower Main street-was fin- ished, and he held his services in the court room until the first Methodist Episcopal church building in Clay county was completed, which was in June. 1873. It stood where Frank Smith's residence now stands, on East Second street, and was a modest frame structure, thirty by forty-five feet, and in those days made quite an imposing appearance. The dedicatory sermon was preached by Rev. J. W. Clinton, of Cedar Rapids, who delivered an able discourse. Mr. Clinton was a fine story teller, and after the sermon proceeded to prepare his audience for the money raising event to follow. The deficit was large, but things looked prosperous, and pledges enough to cover all indebtedness were secured. But soon after the dedication the grasshoppers, in untold millions, descended upon the country and destroyed the farmers' crops, and instead of the liberal surplus expected, a large part of the settlers were compelled to accept aid from their friends, while the state donated grain for seed for the following year's crop. Owing to this calamity, a large part of the church pledges were never paid, and eventually the building was sold at sheriff's sale to satisfy the claims of a number of dealers for material furnished. During the year follow- ing the sale the church trustees made a loan and paid the lumber dealers' claims,
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