A. L. Morgan and C. L. Rogers had sold their sawmill to S. C. and J. I. Morgan, who operated as Morgan Brothers in Upshur County. This was on land that A. L. Morgan had leased from A. J. Hollins and built a mill. When he sold the mill, etc., to Morgan Brothers he contracted to live in the commissary and would continue to log and haul for the new owners. In 1907 Morgan Brothers contracted with Yothers-Gibson Lumber company to sell the latter their sawmill cut for the year. That same year they contracted with Mrs. L. J. Boyd for timber rights and a right-of-way on land located about five miles southeast of Gilmer.