This Lewis & Ross operation, operating in 1906 in Shelby County, is probably not the same or a continuation of the Ashford & Lewis or the C. A. Lewis sawmills. The Dixie #2 sawmill of Lewis & Ross does not match the sawmills of the other two, which were an American Standard #2 sawmill or a #2 Curtiss sawmill.
The Ross here is probably James Booker Ross who owned sawmill north of Center and east of Shelbyville. Neither of these mills seem to be compatible with the one: the sawmill north of Center included a planer and the one east of Shelbyville did its own logging. No record exists that indicates the Lewis & Ross operation did any of its own logging.
This equipment was mortgaged to the B. A. Barnes Lumber Company for $1,100 on September 17, 1906, and included a Dixie #2 sawmill with four circular saws, an Atlas 42-inch by 12-ft steam boiler, an Ames 10-inch by 12-inch steam engine, a saw gumming machine, and lumber dollies.