I'm in the process of transcribing the 1910 census for Lee County. 

Beattyville
Mag. Dist. 1, E.D. 91
(part of) including Beattyville town Precinct 1)

Beattyville
Mag. Dist. 1, E.D. 92
(Precinct 2 comprising Beattyville town (part of) Precinct 2)

Ivy Patch
Mag. Dist. 2, E.D. 93

St. Helens
Mag. Dist. 3, E.D. 94
(Precinct 1, including St. Helens Town)

St. Helens
Mag. Dist. 3, E.D. 95
(Precinct 2, excluding St. Helens Town)

Fincastle
Mag. Dist. 4, E.D. 96

New Virginia
Mag. Dist. 5, E.D. 97

Heidelberg
Mag. Dist. 6, E.D. 98

Sturgeon
Mag. Dist. 7, E.D. 99

Proctor
Mag. Dist. 8, E.D. 100
(including Proctor Town)