Lillian Russell Smith Wood was born in Dunlap, Kansas, in 1884, she was not a particularly healthy child.  Born just before her and just after her were sets of twins, 2 of the 4 sets born to her parents and the only 2 sets that survived into adulthood.  Lillian spent her adult years on the Williams Fork and then in Parshall. Known as “Gram” Wood to most everyone who knew her, she was grandmother to 39 who bear the names Wood, Noell, Stack, and Black.  And her history in Grand County beginning in 1905 made her one of our pioneers. 

In the fall of 1905, the local newspapers report that Herb Wood had lost a large portion of his right hand in an ore crusher accident.  Herb had come into Summit County originally with a mule team for “Uncle Joe” Coberly, another Williams Fork resident and apparently worked in or around mines and mining equipment while also hauling the timbers for mine use.  Herb needed some round the clock nursing, and in those days, for Gram to take proper care of him and still be in an acceptable position, they needed to be married. One source says the situation was so different that a Denver newspaper picked up the story with a headline of “Loses Three Fingers, Wins a Bride”, indicating that they married 3 days after they met.  Research has never turned up a trace of that story, and it’s unlikely in the mining camps in the area that they hadn’t met until he was injured.  Still, they were married by Judge Swisher, well known area businessman, in short order in the hotel room where Herb was recovering .  A short time later they made a brief wedding trip to Denver and then returned to Argentine.

Before fall set in that year, the newly married couple moved to the Little Muddy.  Herb had been sending money to a partner who was helping him to secure a homestead there not far from where Joe Coberly lived.  It was probably with anticipation of a great future on their own land that sent them into Middle Park to face their first winter as a couple without having had a chance to raise a garden or preserve any winter supplies.  They moved into one end of a two room cabin with a man named Ranger Charlie in the other.  And about that same time, they discovered that Herb’s partner had been drinking the money he’d sent over the years.  What devastation that must have caused!

On the other side of the valley just across the creek was the large  ranching operation known as the Hermosa Ranch, owned by Dr. T. F. DeWitt, a well-to-do doctor from back East.  With the dream of his homestead gone, Herb went to work for DeWitt, eventually becoming one of his foremen.  Gram probably helped out with cooking and cleaning, but within a few months, she went back to Kansas to await the birth of their first child. Over the next 21 years, she raised kids and gardens and developed her love of fishing, which helped feed a family that eventually totaled 13 kids, including a set of twins born 2 weeks before Christmas and delivered by Herb when a doctor couldn’t reach them in time. Pictures of the time show a large family of 9 boys and 4 girls with Gram, all 5’2” and maybe 100 pounds of her on one end, and Herb with a child or two on his lap at the other.  The kids recall Christmases being supplied mostly by Mrs. DeWitt and sometimes being late if the trains got snowed out of the area. All attended one room schools, Hermosa and Columbine, and stories of their lives together can make one wonder why any of them survived.

Life continued  pretty much routinely until 1928.  That summer, the youngest daughter, Marilyn, a premature baby and ailing child caught whooping cough.  She lingered and languished until early October, and then she passed away.  The close-knit family had suffered it’s first loss. Two weeks later, Herb came in from the hayfield complaining of not feeling well.  Gram followed him into the living room and sat down with him on the couch. Minutes later, he collapsed in her arms and died of a cerebral hemorrhage.  They buried him alongside Marilyn in the Hot Sulphur Springs Cemetery.

The boys continued the work for Dr. DeWitt for several years, and in 1932, they built a 2 bedroom house for Gram several miles from where DeWitt had relocated his ranch.  Her sons made sure she had what she needed as she finished raising the youngest ones who had been little more than toddlers when Herb died.

By the time I was old enough to remember much about Gram, she was already a “little old lady” who lived in a small, pink mobile home next to Uncle Kenneth in Parshall. Everyone knew that she was one of the best fishermen in the country, having caught as many as 1200 in a season when she was feeding her family by herself.  She enjoyed creek fishing the most, and even as she got older her ability to maneuver around the biggest holes and catch fish in any small body of water never faltered.   I never saw her get wet.

In the winter, she was totally unafraid getting a couple of her grandkids on a sled and making a run down the hill in Parshall that ended at the store and U.S. 40, which then went through the center of town.  Had her feet not worked so well as brakes, we could have ended up on the pavement.  But we never did.

She must have driven many teams of horses in her day, and I believe she was a good rider. She never drove a car, but unless she needed to go to the doctor in Kremmling, she didn’t need to leave town. Her friends included Doc Ceriani’s mother and fellow fishermen from Hot Sulphur, a couple from Poland with heavy accents.  Somehow, somewhere she had met Ralph Moody, author of the “Little Britches” series. And she, too, had a “fish” experience with warden Henry “Rooster” Wilson.

Only once did I get into trouble because of Gram.  She was fishing one day near where I was getting ready to ride, when she laid down her pole and walked over to me.  After watching me for a minute she said, “Can I ride?”  What do you say to your 80 year old grandmother but, “Of course!”  I saddled up the gentlest mare we had and helped her aboard.  She only made a couple of trips around the small pasture, but as she rode, walking only, I’m sure I saw a young woman next to her husband on horseback in front of one of the Hermosa’s big barns.  It’s one of the pictures you’ll find at the County Museum in Hot Sulphur.  When dad found out what I’d done, he turned deathly white.  “Don’t you know if she’d fallen or been thrown she could have been seriously injured or killed?”  No, I had to admit.  This was one rider’s request to another, with age no consideration .  And to her at that particular moment, had either occurred I believe she would have considered those few moments worth the risk.  When she was finished, she walked back to her fishing pole, satisfied that nowshe was done riding.

Gram introduced me to horehound candy, something I will also think about each time I taste it.  And because she didn’t like my first name, I didn’t even know what it was until I started school.  She taught me that barn cats do fish and that survival in a small living space was possible The one thing she didn’t teach me was anything about her growing up years or about my grandfather.  It seemed like we knew as very young kids that we didn’t ask about him.  I believe that hers was a love so strong that even to the point where her mind grew dim, the pain of losing him was too much to bear.  One regret we all have, however, is that we never asked to her to go with us up to Summit County to show us where she lived and to tell us stories of that life and time.  And unfortunately that’s been lost forever. Gram passed away in 1980, at the age of 97.  She is buried with Marilyn and Herb and their son, Melvin who died during World War II in a family plot in Hot Sulphur with other family and pioneers characters nearby.

She left a true legacy through her kids and grandkids who continue the nostalgic traditions of their beloved Gram.

January, 1911.  Five years ago they were teenagers in Torsby, Sweden, oblivious to the sweeping changes that history and hope would bring to their lives.   Now they’re in a mountain valley halfway around the world from their Scandinavian homeland, marveling at the tiny bundle of flesh and spirit who has just joined their family. It’s the coldest week of the year in one of the coldest spots in America, but there’s a fire crackling in the woodstove, and their hearts are warm with love for each other and their firstborn child.   For the next few days, a parade of fellow Swedes stop by to pay their respects to the newest resident of the town of Fraser: Elsie Josephine Goranson.  

February, 1918.  It’s barely dawn, and a blizzard is howling across the valley, piling snow against the sturdy wooden house.  George Goranson puts on his boots and woolen overcoat and trudges towards the barn.  There are cows to milk and horses to feed.  There are no days off.  Meanwhile, in the house, 7-year old Elsie stokes the perpetual fire in the cook stove, while her mother grinds the beans for a second pot of strong coffee.  Later they will make sour cream cookies.   Her younger brother Hill is sick in bed with influenza.  He will survive.  Many others will not.   

March, 1925.  The logging camps are humming, the Moffat Tunnel is under construction, and the valley is brimming with workers and their hard earned pay.  Fraser merchants and boarding houses are doing a brisk business, as are the local bootleggers.  Elsie is waiting tables at the “Victory Café”, named for its proximity to the new coast-to-coast “Victory Highway” that passes through town, and each morning she serves breakfast to the nice looking (if scantily clad) girls from the corner house of ill repute.  Soon the local vigilante committee will force these ladies of the night to leave town, but for now it’s business as usual, and Fraser is hopping.   In fact, “Russell’s Riot Squad” is playing at a dance tonight at the Thomas Hotel.  

April, 1927.  Sleigh bells jangle as a team of horses pulls four young couples down valley to a dance in Tabernash, the most happening town in the county.  The roundhouse is there, as are the wages of engineers and brakemen who guide the trains over Rollins Pass.  There is even a movie house, where Elsie saw her first moving picture, “Jackie Coogan”. As the sleigh glides across the moonlit snow, Elsie feels a mix of excitement and nervousness.  This is her first date with Chuck Clayton, a hardworking man from Oklahoma. Chuck is handsome as he steals glances through the cold night air, but her Dad doesn’t approve of his drinking and gambling.  Other dates will follow: motor trips in a Model A Roadster to Garden of the Gods, picnics in Rocky Mountain National Park, and plenty of dancing.  “I’ll never marry you,” she tells him everyday.  “Yes you will,” he insists.  

May, 1933.  One child underfoot and another in the belly, and Elsie Clayton is tired.  Chuck bought a house for 20 dollars and used the lumber to build a hamburger stand (soon café and bar) right along the newly paved Highway 40, the main route from Denver to San Francisco.  For the next 38 years, their lives will be a blur of ham and eggs, New Year’s Eve parties, and a long medley of songs on the jukebox.  The school bus will stop there, as will the “Steamboat Stagecoach” bus line, and three generations of folks looking for a home cooked meal or glass of beer.  There will be marathon cribbage games, war stories, and “Friday Night Fights” watched live on the first television in town.  Despite the booze and boxing, Clayton’s Café and Bar will be known as a family establishment, especially compared to the “Fraser Bar”, a.k.a. the “Bloody Bucket”, where a love triangle will one day lead to murder.  

June, 1945.  It’s 4:30 a.m.  Elsie tiptoes downstairs and into the café.  She brews coffee, warms up the grill, then sits and enjoys a rare moment of relaxation before her workday begins.  In the distance, a steam locomotive blows its whistle as it chugs towards town.  Before her life is over, nearly a half million trains will pass through Fraser, an endless stream of rumbling horsepower that conjures up different images as the years pass by: trains bringing home soldiers from the Great War; trains loading up ranchers’ fattened cattle in the fall; trains delivering newspapers and mail; trains colliding head on in the Fraser flats; a train’s whistle frantically blowing to alert sleeping townspeople to a midnight fire; streamlined diesel trains ushering in a new era, and countless coal trains, hauling the carbon wealth of Western Colorado to the factories and power plants of far off cities.  

July, 1950.  Summer’s here, and all are invited to the town picnic down by the Fraser River.  Aging Swedish bachelors will be there, sipping steel cans of Coors and swapping stories of crosscut saws and the rowdy “Lapland” logging camps up St. Louis Creek.  Young men will dance with young women.  Young men will start fistfights with other young men.  Navajo railroad workers will perform a rain dance. Children will play Audie Murphy in the riverside willows and drink Coca Cola from thick glass bottles.  Meanwhile, the deluxe brick barbecue will sizzle as Elsie spreads mayonnaise on buns and Chuck flips burgers and jokes with friends.      

August, 1953.  President Dwight D. Eisenhower is coming to town to fish and relax.  “We come Ike” banners wave in the breeze as the motorcade turns off Highway 40 and onto the dusty gravel of Main Street.  Cheers erupt and flashbulbs pop as a smiling Ike emerges from his limo and waves to the crowd of 300.  It is the biggest day in Fraser history, but Elsie sees none of it, for even as her husband, the Mayor of Fraser, is welcoming the leader of the free world to town, she’s in the cafe tending to the crush of reporters and tourists who’ve come to see an American hero.   Tomorrow, after the excitement dies down, she’ll personally deliver two of her homemade pies to the President, who will rave about the perfect crust.   

September, 1971.  Retired.  Chuck and Elsie sit on the porch of their new home on the edge of town, watching cows graze just beyond the fence, and taking in the unobstructed view of Byers Peak.  Labor Day has come and gone, and now town is peaceful, the highway quiet.  Freed from the busy schedule she’s kept for decades, Elsie will soon embark on a reading frenzy and will begin to keep a modest journal of the days’ events:  A Grandchild born, an illness in the family, an exceptionally cold morning.  Chuck busies himself planting trees, tending a garden, and mowing his spacious lawn.  Tomorrow they will pack a picnic lunch and drive the Denver Water Board roads in search of raspberry bushes.   

October, 1978.  Today is Chuck and Elsie’s 50th wedding anniversary.  It’s a perfect day, sunny and warm, Indian summer if there ever was such a thing.  The mountains shimmer beneath a blanket of fresh snow.  Hay meadows glow golden beneath the cloudless sky.  Family and friends gather in the yard for photos before heading to the Crooked Creek Saloon, formerly Clayton’s Cafe and Bar, for a long afternoon of celebration and reminiscing.   

November, 1999.  After 71 years of marriage, Chuck has passed on, and Elsie is suddenly alone.  She sits at her dining room table, peering out the frost fringed window at the town she was born in, the town she has lived in her whole life.  The ridge she once sledded down is covered with condominiums.  The willowed wetland where her brother trapped muskrats has become a large parking lot.  Her father’s horse pasture is now a shopping center.  Everything has changed, yet memories remain, taking on a life of their own.  Horses still pull wagonloads of hay up the highway.  Loggers come in from the woods every Saturday night for revelry and roulette.  A young couple poses for a photo in front of their new cafe.  A sharp axe splits a chunk of pine.  Life goes on.   

December, 2004.  Christmas Eve.  There is plenty of food, including the homemade potato sausage that’s been served at every family Christmas for centuries, and plenty of gifts stacked beneath the brightly lit tree.  Elsie sits at the head of the table, quietly marveling at this clan she has wrought.  Her surviving children are here, as are her grandchildren, some of who have grandchildren of their own.  Five generations of family pour gravy on potatoes and crack jokes.  As she looks at their faces, she remembers her own parents, her grandparents, and her husband.  Everyone is here.   In a few minutes, in a ritual as old as Elsie can remember, her great-great grandkids will hand out presents, and the house will resound with laughter.  

Winner of  the “One Grand Essay” contest 2005

Article contributed by Kathy Zeigler

The County of Grand was established in 1874, taking its name from the Grand River which has its headwaters in the county, and from Grand Lake, the largest natural body of water in the state of Colorado.  The county seat is Hot Sulphur Springs.  The area of the county is 1854 sq. mi., making it larger than the state of Rhode Island.

Fraser was established in 1871 as the town of Eastom.  Its name changed to Fraser, after the river that flows through the town, though it was originally spelled Frazier, for Reuben Frazier. The Post Office adopted the simpler spelling at the establishment of the Post Office.  The town bore the distinction of being the "icebox of the nation" for many years, losing that title in a legal battle with a town in Minnesota.

Granby was established in 1904, taking its name from Granby Hillyer, a Denver attorney who may have been associated with the founding of the town.

Grand Lake was established in 1881 as a mining settlement by the Grand Lake Town and Improvement Company, taking its name from Grand Lake.

Hideaway Park was established approximately 1905, and named for its hidden location with the trees screening it from the road. It may have been earlier known as Woodstock, Vasquez and Little Chicago. Max Kortz, owner of a dance hall in the village is said to have provided the moniker. 

Hot Sulphur Springs was established in 1860 and named for the hot springs.  It may have been refered to as Sulphur Springs in its earliest days, and as Sulphur by the workers and management of the Denver and Salt Lake Railroad when it came through in 1904.

Kremmling was established in 1881 as a general merchandise store, owned by Kare Kremmling on the ranch of Dr. Harris, located on the north bank of the Muddy River. In 1888 John and Aaron Kinsey had part of their ranch platted, calling the site Kinsey City. Kremmling moved his store across the river to the new site; eventually the town came to be known as Kremmling.  (Note the two different first names-Reuben Kremmling and Kare Kremmling.  I'll keep working on that discrepancy.)

Radium's name was suggested by Harry S. Porter, prospector and miner, in reference to the radium content in one of his mines.

Winter Park was first known as West Portal, a settlement that grew up during the construction of the Moffat Tunnel in the 1920s.  Postal authorities agreed to the name change to Winter Park, after a request was made by Denver mayor Benjamin F. Stapleton and many sport enthusiasts to publicize the establishment of a top winter sports area.

Berthoud Pass, el. 11314, was named for Capt. Edward L. Berthoud. Berthoud discovered the pass in 1861. He was also chief engineer on the Colorado Central Railroad.

Gore Pass, el. 9524, was named for Sir Charles Gore, who mounted a monumental "hunt" to the American West during the 1850s. Gore spent considerable time in the area, and gave his name to the Pass, a mountain range, and a canyon.

Milner Pass, el. 10759, was named for T.J. Milner, and accomplished civil engineer for railroads and street car lines.

Muddy Pass, el. 8772, bears the name of Big Muddy Creek, a tributary of the Colorado River, with reference to the muddy appearance of the waters during the spring runoff and storms.

Rabbit Ears Pass, el. 9426, refers to Rabbit Ears Peak, whose outcroppings somewhat resemble a rabbit's ears.

Willow Creek Pass, el 10850, is named for the stream, and almost certainly for the willow bushes that line the banks of the stream. The pass was a well known Indian trail, and became a road in the early 1900s.

Source: Eichler, George R. Colorado Place Names. Boulder: Johnson Publishing, 1977.

The Wolverine Mine was discovered in 1875 by James Bourn and Alexander Campbell. Bourn was the brother-in-law of James Crawford, the founder of Steamboat Springs. James Bourn was the twin brother of Crawford's wife, Maggie.  A Grand County recording error forever changed the name of Bourn in the area to "Bowen".  The mine was located in the Rabbit Ears Range on Bowen Mountain, up Bowen Gulch, approximately 10 miles northwest of Grand Lake.  This discovery sparked additional exploration in the area that lead to a number of new mines. Within a week of the original discovery,  interested parties formed the Campbell Mining District which included Bowen Mountain, Bowen and Baker gulches.  Some of the Middle Park residents who participated in the mining exploration  were John Baker, Charles Royer, Charles Hook, John Stokes and the Redman brothers, William and Mann. The Redman's  eventually  discovered the Sedalia mine. Bourn and Campbell  in less than a year lost the Wolverine mine by not fulfilling a grubstake agreement with the Georgetown grocers, Spruance and Hutchinson.

John Stokes leased the Wolverine Mine from the grocers until Edward Phillip Weber, an agent representing a group of Illinois investors, purchased the Wolverine Mine in the Summer of 1879.  Weber continued purchasing other Campbell Mining District claims which created a great deal of local excitement.  Weber hired Stokes  to assist him and also hired Lewis Dewitt Clinton Gaskill to act as the first foreman for the Wolverine mine.  Gaskill had mine operation experience, having successfully operated the Saco Mine, on Leavenworth Mountain, above Georgetown for several years.  A mining camp was built  below the Wolverine Mine that contained a large bunk house building and a more substantial mine office building.

Gaskill, a Civil War veteran of the 28^th  Regiment of the New York Volunteer Infantry,  had come to Colorado in 1868 as a representative of a group of Auburn, New York bankers to invest in mining properties.  He eventually successfully operated the Saco mine in 1873 and 1874.  He invested in the Georgetown, Empire and Middle Park Wagon Road in 1874, which was a toll road that finally made the Berthoud Pass road passable for wagon traffic.  Gaskill also acted as the foreman during the construction of the road. The principal investor in the road was William Cushman of the First National Bank of Georgetown. The bank had a financial collapse in 1877.  At that time, Gaskill was the secretary of the road company and lived with his family in the company house just below the summit of Berthoud Pass on the west side.  William Hamill, a wealthy Georgetown businessman, bought the wagon road in a foreclosure auction in 1881 for $7,000.  Gaskill continued to live with his family in the Berthoud Pass summit house until 1885, when he moved his family into the Fraser Valley and homesteaded 160 acres along Elk Creek.

The settlement of Gaskill began when  in August of 1880,  Al J. Warner built a log cabin store in a meadow below Bowen Gulch on the trail/road that lead to both Bowen Gulch and Baker Gulch.  The settlement was also strategically well placed midway on the trail/road between Grand Lake and Lulu City and the Lead Mountain Mining District.  Another store was built in September by  John K. Mowery.  By that October, Mowery was appointed as the first postmaster of Gaskill.  The following spring E. Snell, opened a large general merchandise store that prompted the original store keeper, Al Warner, to relocate to Grand Lake as Al's Place. The town was named to honor L.D.C. Gaskill, the greatly respected foreman of the Wolverine Mine, the road builder/operator and the Civil War veteran.  By 1882, the town covered 60 acres.  E.P. Weber of the Grand Lake Mining and Smelting Company got involved in the town real estate development by laying out a city grid and offering lots for sale.  Weber's plat renamed the town Auburn after L. D. C. Gaskill's home town of Auburn, New York, but the Gaskill name stuck.  By the close of 1882, there were over 100 residents living in Gaskill.  The most substantial building was the Rogerson House, a well appointed two  story, squared log hostelry, Horatio Bailey Rogerson, proprietor.  Rogerson, would be elected County Commissioner in November of 1882, but would not serve because of a sudden discovery of ineligibility.  Instead, lame duck Colorado Governor Pitkin, appointed E. P. Weber to the post.  Weber was killed in the infamous July 4, 1883 shoot-out at Grand Lake.   

The Bowen Gulch trail lead to many of the  most productive and worked mines in the Campbell Mining District which included the Wolverine, now owned by the Grand Lake Mining and Smelting Company, E. P. Weber superintendent and the Ruby and Cross mines owned by Kentucky and Colorado Mining and Smelting  Company, John Barbee superintendent. Barbee, who lived in Grand Lake,  would go on to serve as superintendent of schools, Justice of the Peace and briefly the editor of the Grand Lake Prospector.  Barbee's partner in many endeavors was Antelope Jack Warren. Warren was as rough as Barbee was refined.  He acted as a foreman and, by one account, a bodyguard for Barbee.  The Bowen Gulch trail continued up the mountain to Bowen Pass and then descended into North Park and the Jack and Park mining districts which were organized by the end of 1880, to the settlement of Teller City.  Passable roads that could handle wagon traffic were needed and often planned but rarely built.  The high cost of building and maintaining  wagon capable roads in Middle Park was a difficult proposition for local governments and private entrepreneurs.  

The Grand County Commissioners in July of 1877 had declared the trail from Grand Lake to the mining gulches of the Rabbit Ears  Range to be a county road.  However there was little county money to pay for improvements to make the trail a road.  Private investors were reluctant to invest in wagon roads when there was the persistent  rumor that railroads were coming spawned by the numerous railroad surveys that were performed in the area.   Albert Selak, a Georgetown brewer, in August of 1878, organized a toll road that would branch off of the Georgetown, Empire, and Middle Park Wagon Road at the Ostrander Ranch on Red Dirt Hill, and proceed to Grand Lake and continue on to the Rabbit Ears Range mines and continue on into North Park and on to the Wyoming territory line.  John Barbee invested in the Middle Park Toll Bridge Company, a toll bridge company that intended  to build a bridge across the Grand River  above the confluence of Willow Creek and the Grand River.  However, this project languished, and was taken over by the county with an expenditure of $150.  

If ore wagons would need to haul ore to the nearest reduction mill which was over 60 miles in Georgetown, the toll road might have been a financial success. However, the lower grade ore from these Rabbit Ears Range mines would not yield a sufficient profit to cover the transportation and processing costs in a market where the market value of silver annually declined.  So the ore piles grew.  What was needed was a nearby reduction mill or cheaper transportation, like a railroad or a higher price for silver.  Weber had  repeatedly promised that a reduction mill was coming, but nothing was ever built.  By April of 1883 with tons of ore piled up and waiting for transport to be processed,  Weber temporarily closed the Wolverine Mine and laid off his miners.  He admitted  in June of 1883 that the ore from the Wolverine was “rather refractory” and that it would not justify shipment without local reduction.  Some hoped the closing was a strategic move by Weber to trigger a sell off of area mining properties  so that he could acquire additional mines before he built the reduction mill, but it was not to be. Weber would soon be shot dead by his political rival, John Gillis Mills.

The favorable newspaper stories of Rabbit Ears Range mining would continue, but for the informed, it had become  clear that without a major investment in improved transportation including a railroad or a major investment in a reduction mill in the area, the mining concerns were doomed to fail.  Mining claims had to be worked in order to be kept.   A minimum of $100 of labor or $500 in improvements had to be expended each year to maintain the claim or else the claim would be deemed abandoned.  Many claim holders leased their claims to miners to work for a percentage of the return.  Without the ability to sell and process the ore for a profit, there was no return.  The speculative mining investment money began to dry up and the miners and their supporting merchants began to leave.  By the end of 1886, the Middle Park mining boom had  ended. To further add to the decline,  a border dispute that arose between Larimer County and Grand County over the taxation and mineral wealth of North Park was finally decided in 1886 by the Colorado Supreme Court in favor of Larimer County.  North Park was part of Larimer County, not part of Grand County.  A lawsuit would follow so that Larimer County could recover the wrongly collected taxes of $20,000 from Grand County.  Grand County's total tax income at the time was less than $3,500 a year.