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Loving is the only county in Texas to be incorporated twice, first in 1893 and again in 1931.
Its initial organization was effected by a canal company founded in Denver, Colorado, and appears to have been based upon fraud and willful misrepresentations made by the founders to state officials.
After a local landowner hired a New York firm to investigate alleged improprieties in county government, the company's organizers fled, taking with them all the county records.
The state legislature subsequently disincorporated Loving in 1897, attaching it to Reeves County.

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