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The town of Lincoln, in Grafton County, New Hampshire, is physically located in the White Mountains. In 1764, Colonial Governor Benning Wentworth granted more than 32,000 acres in New Hampshire's White Mountains to a group of about 70 investors from Connecticut. The town was named in honor of Henry Fiennes Pelham-Clinton, 2nd Duke of Newcastle, 9th Earl of Lincoln, a relative of Governor Wentworth who was the Comptroller of Customs for the Port of London, making him an important man to those involved in trade with England.  Lincoln was a logging community almost from the beginning. Settled in 1782, the 20 or so residents put up with the rocky soil due to the rich and abundant trees as well as water enough to power numerous sawmills. By 1853, the Merrimack River Lumber Company was doing a rich business. The advent of the railroad through the area only made it better, as it transported the lumber and, at the same time, brought tourists to the breathtakingly beautiful local scenery. James Henry built a pulp and paper mill, a business which put Henry in the seat of power, a seat from which he ruled over the company town, appointing his family members to positions in the town. He built the Lincoln House in 1903, and though it stood only until the 1907 fire, it was known far and wide. Henry died in 1917, and his business was sold a few times until in 1950, Franconia Paper bought and ran it. Franconia produced 150 tons of paper every day until 1971, when it filed for bankruptcy after government regulations made it nearly impossible to keep a mill running. Today, Lincoln and the entire area are tourist attractions, with Loon Mountain ski area, timeshares and restaurants abounding.

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