Place
- Ottertail Point on north side of Leech Lake 11 miles NE of Walker1
- Palm Beach1
- Plummers Island1
- Polk1
- Puget Sound Islands, Friday Harbor1
- Quebec1
- Queen Charlotte Islands, Moresby Island, Jedway, along Skincuttle Inlet, east of settlement1
- Reading1
- San Juan1
- Sanford1
- Seminole1
- South of Farm Lake, 7 miles east of Ely1
- St. Croix Falls1
- St. Louis1
- Sugar Grove1
- Swamp NE of Bobcat lake Campground c. 2 mi SE of Marenisco1
- Swastika Island, Culver Park1
- Texas1
- Thunder Bay City, L. bank of Current River at Trowbridge Falls1
- Tucker1