Nebraska Revised Statutes Chapter 22. Counties § 22-192. Wheeler

The county of Wheeler is bounded as follows: Commencing at the southeast corner of township twenty-one, north, of range nine, west of the sixth principal meridian;  running thence north to the northeast corner of township twenty-four, north, of range nine, west;  thence west to the northwest corner of township twenty-four, north, of range twelve, west;  thence south to the southwest corner of township twenty-one, north, of range twelve, west;  thence east to the place of beginning.