Breathitt County lies on the North and Middle Forks of the Kentucky River, both streams flowing entirely across the county. It was formed from parts of Estill, Clay, and Perry Counties in 1839, and is bounded on the north by Magoffin and Morgan, on the east by Knott, on the south by Perry, and on the west by Owsley and Lee Counties.

The soil is very productive, especially in the valleys. Its surface is mountainous and its wealth consists principally in the mineral beneath the surface and its magnificent forests of hardwood timber growing thereon. Its supply of coal is inexhaustible, the principal fields of cannel coal being the George's Branch, Wilson Wedge, Flint Ridge, and Buckhorn. It also abounds in bituminous coal. The George's Branch cannel coal field is on the North Fork of the Kentucky River, ten miles above Jackson. It ranges in thickness from 34 to 46 inches; the cannel block ranging from 16 to 24 inches, the rest of the vein being bituminous. The cannel block is a very superior quality of gas coal. It produces 13,500 cubic feet of gas per ton. The Buckhorn coal field is the same quality, the vein ranging from 20 to 36 inches thick with the same thickness of bituminous coal on top. This field is regarded as the largest cannel coal field ever discovered. The Flint Ridge contains a number of veins of different kinds of coal, the aggregate thickness of all being 52 feet and one of the cannel coal veins is seven feet thick. The Buckhorn and Flint Ridge fields are each located 20 miles from Jackson which is the nearest railroad point. Engineers are now in the field locating a railroad from Jackson through these coal fields. The route prospected is an easy one, extending up the river and through the creek valleys, and the road can be built at comparatively small cost.

There are a great many large veins of bituminous coal of the finest quality in the county; one of the principal ones being an 11 foot vein on Howard's Fork of South Quicksand Creek, ten miles from Jackson. Five feet of this vein is a very fine quality of bituminous coal.

Jackson, the county seat of Breathitt County, is situated on the North Fork of the Kentucky River, a distance of 94 miles from Lexington. It is the terminus of the Lexington and Eastern and of the Ohio and Kentucky Railroads, and of the Kentucky Lumber and Veneering Company's narrow gauge road which runs from Jackson to Robins, a lumbering camp seven miles from Jackson. It is the most progressive city in the Kentucky mountains. It has a population of 2,000, four churches, electric lights, two schools, three saw mills, and one stave mill. It has four jobbing houses, each of which carries a general line of merchandise, and a great number of smaller stores. The Jackson Coal Company operates a mine just outside of the corporate limits which is the only mine extensively worked in the county. This company owns a large body of coal lands of the finest quality and its supply is inexhaustible. It has the latest improved plant with steam compressor, exhaust fan and all the appliances used in the modern and up-to-date mines, and works about 150 hands with an output of ten cars per day.

Breathitt County is covered with the finest oak, poplar, ash, cucumber, sugar tree, beech, birch, and hickory timber. The poplar is being very rapidly worked out, but the rest of the timber is comparatively untouched, and almost inexhaustible in quantity, and can be bought for from $4.00 to $20.00 per acre.

There are a number of saw mills in operation on the various streams in Breathitt County in addition to the larger mills located at Jackson. The two principal mills are the Swan Day Lumber Company, at Jackson, and the Kentucky Saw Mill Company's plant which is located on the Ohio and Kentucky Railroad, about a mile below Jackson; the former being a band saw with an output of 50,000 feet of lumber per day.

There are 94 public schools taught in the county. The S. P. Lee's Collegiate Institute, located at Jackson, is a splendid educational institute, with manuel training, domestic science, and musical departments. It has about 400 matriculates.

The soil in Breathitt County produces fine vegetables, corn, oats, rye, wheat, and tobacco, also the finest apples are grown here. Corn and oats are the principal crops now raised, and are usually sold for 50 cents per bushel.

There are two mineral springs on Cane Creek, about four miles west of Jackson, whose waters possess wonderful healing qualities. These springs have been discovered for many years and used by the neighbors for medicinal purposes. They have not been developed as health resorts, but the splendid medical qualities of the waters and the present progress of the county makes it a question of a short time until they will be used as places of health resort.

The soil in this county is well adapted to grass, especially timothy, clover, red top, orchard, and English bluegrass. With this quality of soil and the vast boundaries of land unoccupied, which can be bought at a small cost, a splendid opportunity for sheep culture is offered. Sheep will do well in the woods most of the year and are always healthy.

The Lexington and Eastern Railroad Company, which is now operating a railroad from Lexington to Jackson, has amended its charter extending the road from Jackson to Hazard, the county seat of Perry County, 35 miles distant, and is now making arrangements to begin the construction of said extension and push it rapidly to completion. The road goes through one of the wealthiest and best coal fields in Kentucky.

Breathitt County is situated in the Tenth Congressional, Seventh Appellate, 23rd Judicial, 34th Senatorial, and 92nd Legislative districts.