The community of Manning grew up around the operations of the Carter-Kelley Lumber Co., established around 1906. The Carter-Kelley Co. specialty was flooring, but it also produced cross ties, timbers, framing and dimension stock timbers. The mill ran day and night producing 100,000 ft of lumber daily. The Turner-Cummings Hardware Company was also in the Manning vicinity. It cut hardwoods exclusively and produced wagon and dimension stock for export. In 1919 this plant was sold to Martin Wagin Company. The town began disentegrating after a fire burned the Carter Kelley Mill in 1935. Only a few structures remain as evidence of its existence.
The marker site is located on FM 844, 10 miles south of Huntington.