Elliott County was formed in 1869 from parts of Carter, Lawrence and

Morgan Counties with Martinsburg as the county s seat.

Elliott County the one-hundred and fourteenth county was formed in 1869 out of parts of Morgan, Carter, and Lawrence Counties. It was named in honor of Judge JOhn M. Elliott, formerly a member of the Confederate Congress

Elliott County is situated in the northeastern part of the state, and drained by the Little Sandy River.

"Elliott county, the 114th in order, was formed in 1869, out of parts of
Morgan, Carter, and Lawrence, and named in honor of Judge John M. Elliott.
It is situated in the north-eastern part of the state, and bounded N. by
Carter, E. by Lawrence, S. by Lawrence and Morgan, and W. by Rowan county.
It is surrounded by high hills on three sides, the waters from which shed
outwardly into Big Sandy and Licking rivers, but inwardly into Little
Sandy river, forming along its tributaries a succession of moderately rich
and very pretty valleys.

Laurel Gorge one of the most beautiful scenes in Kentucky is located in Elliott Co.