| NAME | RECEIPT # | NAME | RECEIPT # | |
| Roger Samph | 259 | Mrs. Roger Samph | 260 | |
| Mose C. Sanderson | 223 | J. L. Sandusky | 460 | |
| H. C. Sanford | 425 | Mrs. H. C. Sanford | 473 | |
| Newton Satterwhite | 501 | J. E. Savage | 132 | |
| H. D. Schmalhorst | 346 | Mrs. H. D. Schmalhorst | 347 | |
| Sam Schmerman | 41 | Mrs. Ester Schmerman | 42 | |
| Carl T. Schneider | 278 | Ross Scott | 359 | |
| D. J. Setser | 224 | Jack Severs | 240 | |
| Mrs. J. A. Seward | 40 | B. R. Seward | 445 | |
| Mrs. E. F. Sewell | 467 | C. B. Shaffer | 448 | |
| Mrs. J. M. Sharpe | 468 | C. S. Sherer | 480 | |
| E. L. Skelton | 113 | Mrs. Arlie V. Skelton | 114 | |
| Hayden Smathers | 136 | Edward Smith | 452 | |
| Geo. Soteropolos | 400 | Mrs. W. H. Spaulding, Jr. | 90 | |
| Joe Speigel | 16 | Mrs. D. M. Stamps | 247 | |
| G. T. Steed | 437 | G. A. Steed | 438 | |
| B. B. Stephens | 305 | Dr. Sam Stewart | 122 | |
| Mrs. Sam Stewart | 123 | J. N. Stewart | 124 | |
| Mrs. Mamie Steward | 125 | Ferd Stiles | 228 | |
| Thomas Stiles | 360 | V. S. Strickland | 377 | |
| A. A. Stun(?) | 343 |
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