Matt. M. Gray, attorney at law, was born in Hancock county, Ill., in 1850; moved to Mo. and engaged in the practice of the law. In 1872 he came to Ida Grove; opened the first law office in the town, and in 1873 was elected county auditor, which office he held until 1876; then was obliged to resign on account of his large and increasing law business. He has been associated in business with Hon. R.T. Shearer.