CITY OF LUCAS, KANSAS NOTES TO FINANCIAL STATEMENT Year Ended December 31, 2014 4 NOTE A â SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Municipal Financial Reporting Entity The City of Lucas, located in Russell County, Kansas, was incorporated in the late 1880âs. The City is governed under the Mayor-Council form of government. Lucas engages in a minimal range of municipal services, including general government administration, water, sewer, electric, and refuse services for the residents of the City.
A Plough or Plow is an Agricultural Implement which is used to cut the soil and make it suitable for the process called seed sowing. Before sowing the seeds into the field, it is paramount to make the field suitable. To accomplish this, different types of ploughs are used nowadays.
Tillage is the agricultural preparation of soil by mechanical agitation of various types, such as digging, stirring, and overturning.Examples of human-powered tilling methods using hand tools include shovelling, picking, mattock work, hoeing, and raking.illage can also mean the land that is tilled. The word  cultivation  has several senses that overlap substantially with those of tillage. In a general context, both can refer to agriculture. Within agriculture, both can refer to any of the kinds of soil agitation described above.