Beloit, the county seat and largest town of Mitchell county, is located northeast of the center of the county, on the Solomon river and at the junction of the Union Pacific and Missouri Pacific railroads. It has an altitude of 1,381 feet and is 162 miles from Topeka. It has an electric light plant, water works, public library, an opera house, two daily and three weekly newspapers, 3 banks, and all lines of business activity. The state industrial school for girls is located here. Beloit is supplied with telegraph and express offices and an international money order postoffice with 8 rural routes. The population in 1910 was 3,082.

The first settlement here was made by A. A. Bell in 1868, with the idea of improving the water power. It was first called Willow Springs. The next year T. F. Hersey purchased the mill site from Mr. Bell, put up a saw mill in 1870 and a grist mill the next season. A school building was erected in 1871 and Rev. O. N. Fletcher, the preacher of Ashville, took charge of the school which was the first in the county. In 1870 Beloit was made the county seat and has remained so ever since. The plat of the site was made in 1872. The promoters were T. F. Hersey, A. A. Bell, George Campbell, Alexander Campbell, C. H. Morrill, Edward Valentine, W. C. Ingram and Daniel Kepler. In July of that year it was incorporated as a city of the third class and in 1879 Gov. St. John proclaimed it a city of the second class. At the first city election the following officers were chosen: T. F. Hersey, mayor; W. C. Ingram, M. R. Mudge, H. H. Lyon, Joseph Baughman and J. R. Vaughn, councilmen. The town was growing very rapidly at this time. As each building went up and became ready for occupany a dance was held in it first, then a religious meeting, after which it was turned over to the owner for his use. The postoffice was established in 1870 with A. A. Bell as postmaster. The first newspaper was the Mirror, established in 1871 by A. B. Cornell. The first bank was opened in 1873 by F. H. Hart.