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In 1764, Colonial Governor Benning Wentworth granted land to seventy investors from Connecticut, naming the town Lincoln, for the 9th Earl of Lincoln, a cousin of the governor. Lincoln was settled in 1782, and its development owed much to the availability of water power to operate sawmills on the Pemigewasset River and its East Branch, later developing paper mills that operated until the 1970s, when environmental controls led to the demise of industries along the river. Located in Grafton County, New Hampshire, Lincoln’s economy is chiefly driven by tourism today, as it is in the White Mountains, and is home to a part of the Franconia Notch State Park, a portion of the White Mountain National Park, and the Appalachian Trail crosses in the northeastern part of the town. The area boasts its recreational facilities including the nearby Loon Mountain ski resort and "The Flume," one of the state's most visited attractions.


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