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Gabbs is a community 100 miles east of Carson City, Nevada. The used-to-be mining town was founded in December 1941 for Basic Magnesium, Inc. (BMI), who operated a magnesium production plant in the area. The town got its name from the surrounding Gabbs Valley. The magnesium production plant thrived during World War II on strong demand of magnesium and Gabbs eventually became a town in 1943. The closing of the magnesium plant eventually reduced the population to 318 in 2000.
Today visitors come to Gabbs to visit the near by Berlin-Ichthyosaur State Park which is about 23 miles away and contains historical structure of the mining town.