Men from the Rathbone Company pose on horse-drawn equipment used to level ground for what appears to be new streets. Behind the men are a number of large houses.
According to Polk's City Directory of Lincoln, 1925, Rathbone Company dealt in real estate and its offices were located at 118 N. 11th Street. Harvey Rathbone was President, Byron E. Yoder, Vice president, and Grace A. Trott, Treasurer.