There are unique debtor surnames beginning with S:

S.M. and P. Railroad Company	Sabine	Sander Motor Company	Sanders	Sanders Motor Car Company	Sanderson	Saniels
Saxon	Sayer	Scharf	Scheiderer	Schertzer	Schmelzer	Schnler
Schofield	Schuler	Scott	Seaman	Sells	Severe	Shackelford
Shadrack	Shadrick	Shafer	Shaffer	Shark	Sharp	Shaw
Shearer	Sheets	Sheldon	Shepard	Sherman	Shirk	Shisler
Shout	Showalter	Shreeve	Shreves	Shroll	Sidle	Sidner
Silberman	Simpson	Sivey	Skidmore	Slack	Slemmons	Slemmons Brothers
Smallwood	Smart	Smith	Sneed	Snell	Snider	Snodgrass
Snodgrass and Son	Snow	Snuffin	Snyder	South	Southard	Southwick
Spain	Sparks	Spearman	Sprague	Spratt	Springfield, Mt Vernon and Pittsburgh R.R. Co.	Springs Construction Company
Stage	Stalder	Stanley	Stanton	Stephen	Sterling	Stevenson
Stewart	Stickney	Stiner	Stone	Story	Stout	Streng
Strickland and Donohue	Stricklin	Strong	Strubbs	Stukey	Stultz	Sturlin
Sullivan	Swank