S. Wheatley is probably the Solomon Wheatley listed in the 1900 Census as a sawmill owner in the 1900 Census, living at Residence 594, Precinct 7. He may tie in with the Wheatley Brothers mill in Conroe (1905).The Reference Book of the Lumbermen's Credit Association, January 1905 and Montgomery County recordbooks for bills of sales in 1902 records his activities from 1902 to 1905.
On February 27, 1902, Wheatley Brothers (S. and Taylor Wheatley) owned a sawmill on the Gulf, Colorado & Santa Fe and contracted with the Rosebud Lumber Company to sell all their lumber to Rosebud, to operate saw and planing mills as regularly as possible, to protect all lumber waiting to be loaded into car, and not to make crossties out of No 1 timber good for sawing No 1 grade lumber.
On November 1, 1906, S. Wheatley sold to William Wheatley his 2/3 interest for $750 in the sawmill an planing mill, edger, engine, and boiler. The operation was still listed as Wheatley Brothers in the Reference Book of the Lumbermen's Credit Association, January 1907.