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Lee County Kentucky
2000 Population: 7,916   County Seat: Beattyville
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History from Collins' History of Kentucky, 1877
Lee county, the 115th in order of formation, was established in 1870, out of parts of Breathitt, Estill, Owsley, and Wolfe, and named in honor of the Virginia patriot, Gen. Robert E. Lee. Its territory is among the smallest, and its population, with two exceptions, the smallest of the counties in the state - reaching only 2,924 by the census of 1870. It is bounded N by Powell and Wolfe counties, E by Breathitt and Owsley, S by Owsley, and W by Estill. It is located on both sides of the main Kentucky river, and includes a large part of the valleys of its South and Middle forks, and their tributaries. The face of the country is hilly and mountainous, while the valleys are rich and in a  high state of cultivation. Corn, wheat, oats, cattle, and hogs are largeley produced, and find a market at home among those engaged in the coal and lumber business.