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Manuscript Group 236

Hercules Mining Company

Records, 1892-1947
73 cubic feet


The records of the Hercules Mining Company are part of the records of Day Mines, Inc., donated to the University of Idaho by Henry Day between 1972 and 1985. Processing of this manuscript group was done by Richard Davis in 1987 and 1988. Funds for processing were provided by the National Historical Publications and Records Commission, the U.S. Department of Education HEA Title II-C "Strengthening Research Library Resources" program, the Library Associates of the University of Idaho and other donors.

COMPANY HISTORY

In August 1889, Harry L. Day, a bookkeeper and clerk in his father's general store in Wardner, Idaho, and Fred H. Harper, a prospector, walked one and one half miles up the pack trail between Burke and Murray to stake mining claims on the nearby mountain. These two claims, the "Hercules" and the "Firefly," later formed the Hercules mine, one of the richest silver and lead mines in the Coeur d'Alene region. Though Day and Harper began working their claims immediately, their lack of resources, regional labor troubles in 1891-1892, and a recession in 1893-1894, slowed progress. By 1895 Harper had sold his half to his father-in-law, a barber, C.H. "Dad" Reeves.

In need of cash and labor, Day and Reeves together sold a 1/4 share to August Paulsen, a farm laborer. Paulsen paid for it mostly in work at the mine. By 1899 Reeves had sold much of his remainder: a 3/32 share went to railroad engineer Levi W. Hutton (husband of May Arkwright Hutton, later the author of a famous tract on the Coeur d'Alene labor violence of 1899, and a champion of woman's suffrage); 1/8 to dairyman Sylvester Markwell; 1/16 to teamster Harry Orchard; and 1/32 each to butcher Frank M. Rothrock and lawyer Henry F. Samuels. Orchard (later notorious for the 1906 assassination of Frank Steunenberg, former Idaho Governor) soon forfeited his share to storekeeper Damian Cardoner for debt. Harry Day divided his 3/8 with his siblings--Eugene, Jerome, and Eleanor--and by 1900 the Hercules partnership had stabilized, if only temporarily.

A dozen years of development saw no production, but all efforts paid off on June 2, 1901: Paulsen struck a rich silver-lead vein in the No. 2 Tunnel. The first commercial shipments went out that fall, and in December the partners received their first dividend. By the end of 1903 the Hercules was netting $40,000 a month.

Disgusted with price manipulation by the "smelter trust" -- the American Smelting & Refining Co. (ASARCO), -- the Hercules in its early years sought out independent smelters, settling primarily,after 1903, on the Selby Smelting and Refining Company of Vallejo, California. However, when ASARCO gained control of the Selby two years later, the Hercules began shipments to the trust's Perth Amboy, New Jersey smelter and later its East Helena, Montana plant.

In 1912 ASARCO and the Hercules temporarily settled their differences on terms quite favorable to the latter company: Harry Day became president and general manager on a three year contract of an ASARCO subsidiary in the Coeur d'Alenes, the Federal Mining and Smelting Co., and Hercules ore received preferential terms at East Helena. With Harry occupied at Federal, Eugene Day took over the management of the Hercules. Harry devoted his three years to evaluating and acquiring new properties for Federal, but when the contract expired in 1915, the Hercules discovered that ASARCO proposed a drastic increase in rates. The Days then bought their own smelters, an old copper treatment plant at Northport, Washington, called the Northport Smelting and Refining Company, and the Pennsylvania Smelting Co. at Carnegie, Pennsylvania. For several years Jerome Day managed the Northport, Eugene continued as head of the Hercules, and Harry coordinated work between the companies--Hercules, Northport, Pennsylvania, and other mines in the Coeur d'Alenes (most notably the Tamarack & Custer Consolidated Mining Co.) which the Days had begun acquiring during the depression of 1907. This arrangement lasted until 1921 when the Days closed the Northport, later selling it to ASARCO, which once again contracted to buy Hercules ore.

Rich crude Hercules ore went directly to the smelter until late 1905 when the first Hercules mill opened in Burke. When that plant burned on Labor Day, 1909, the Hercules leased the Tiger Mill, operating it until their new plant opened in Wallace in April 1911. Here Hercules ore was reduced to concentrates or slimes until the mine shut down in 1925, while custom milled ore from other regional mines kept it going until 1932. The Wallace plant operated under lease to the Sullivan Mining Co. in 1935-1936, and then opened again as the Hercules Custom Mill from 1937 to 1942, when it closed for good.

In the early years, the Days and their partners had been friendly to labor organizations in the Coeur d'Alenes. Levi Hutton was implicated in the dynamiting of the Bunker Hill Mill during the strike of 1899, and in 1901, shortly before the family struck it rich at the Hercules, Eleanor Day married Edward Boyce, then the president of the Western Federation of Miners. But during the resurgence of union activity at the height of World War I, the Hercules management feared sabotage or even revolution. Jerome fired the entire Tamarack crew, suspecting they were members of the Industrial Workers of the World, and Eugene discharged a quarter of the Hercules workforce for the same reason.

By 1911 the Hercules had become the third most profitable mine in the Coeur d'Alenes, trailing only Federal and Bunker Hill. The market slowed briefly when Congress reduced tariff duties on lead and zinc in 1913, but the outbreak of World War I and continuing chaos in Mexico soon drove metal prices upward. The Hercules was the most profitable mine in the district in 1916, and dividends peaked at $3,800,000 in 1917. Lead prices plunged after the Armistice, however, and the mining industry was sharply depressed by 1919. The Hercules shut down and opened only in April of 1919, and then at reduced wages. Thereafter, the Hercules mine would reopen or close depending on the market.

During this period ownership of the Hercules was consolidated, although the number of partners increased later as shares passed to children and other relatives. In 1906 Hutton, Paulsen, and Markwell bought out Samuels' 1/16, and Reeves sold his last 1/16 share to Eleanor Day in 1911, giving the Day family almost half of the mine. Since Frank Rothrock consistently voted with the Days, they maintained practical control, and after Cardoner died in 1916, Eugene bought his share, bringing the Day ownership to 33/64. This majority was threatened when Eugene Day died in 1922 and his estranged wife began a bitter dispute over his estate.

After the war the Hercules partnership operated in a new business environment. Costs were much higher, the burden of federal and state regulation much greater, the income taxes imposed on the partners onerous...and the mineral wealth seemed near its end. Perhaps primarily for tax reasons, on Dec. 31, 1923 the Hercules partnership was dissolved and the Hercules Mining Company incorporated in the state of Delaware. The new company had an authorized capitalization of $5 million divided into 500,000 shares, 430,280 of which were initially distributed among the seventeen owners in proportion to their holdings in the former partnership. Eleanor Day Boyce was the largest single stockholder. The first directors of the company were Harry Day, president and treasurer; Jerome Day. vice president; Eleanor Day; August Paulsen; Levi Hutton; Frank Rothrock; and Frank Markwell.

Harry's son Henry Lawrence Vincent Day served as assistant manager, then as manager, and succeeded to the presidency upon his father's death in 1941. Under his direction the last car of ore left the Hercules on Mar. 25, 1925, as the mine finally bottomed out, and the company evolved from a mine operating firm to a holding company for new properties and, until 1942, the manager of a custom mill. In 1947 the Hercules Mining Company merged with eleven other Day dominated mining companies in the Coeur d'Alenes to form Day Mines, Inc. For each 1000 shares of the Hercules, stockholders received 692 shares of Day Mines Inc.

ARRANGEMENT AND DESCRIPTION

I. Records of the Board of Directors and the Stockholders, 1901-1947

A. Minutes, Dec. 1923-Sept. 1947, 3 vols. These volumes contain, in addition to the official proceedings of regular and special meetings, typed copies of the certificate of incorporation, by-laws, election inspectors' oaths and certificates, stock documents, secretary's oath, a sample stock certificate, meeting notices and waivers of notice, and lists of stockholders entitled to vote.

B. Records Relating to Meetings, 1925-1947, 19 folders. Included are copies of the minutes of annual and special meetings, correspondence, notes, notices of meetings, affidavits of mailing notices, proxies, stockholders lists, election ballots, election inspection oaths, memoranda, balance sheets, and a map of the East Coeur d'Alene Mining District. One folder contains documents, 1945, primarily relating to change of the designated statutory agent. Arranged chronologically.

C. Annual Reports, 1926-1946, 2 folders. Sometimes titled "Manager's Reports," the annual reports describe each calendar year's activity and the firm's financial position at the end of the year. The reports are signed by Henry L. Day as assistant manager or manager and often accompanied by cover letters addressed to Harry L. Day as president, or, after 1941, to the shareholders. The narrative portion of each report contains sections on the divisions of the firm (Ambergris, Tamarack, Hercules Custom Mill, etc.) or on other operating properties. Some of the annual reports have "Balance Sheets" and "Operating Statements", listing major categories of income and expense for the year ending Dec. 31. Reports exist for every year from 1927 through 1940 and for 1945, each dated in February or March of the following year. The years 1941 through 1944 are covered in one combined report. There is a similar but brief report, July 14, 1926, of status of the work being done at that time and a short report from Harry Day to stockholders, Feb. 15, 1939. Most of these reports are typed originals; those for 1929 and 1931-1934 are carbon copies.

D. Financial Statements, Nov. 1901-Sept. 1947, 46 folders. Variously titled Statement of Financial Position, Monthly Financial Statement, or simply Monthly Statement or Statement, these typed documents, sometimes ribbon copies but more often onion-skin carbons, cover every month from Nov. 1901 through Sept. 1947. There are long-hand drafts as well as typescripts for Jan.-Feb., April-Oct., and Dec., 1903. The exact contents vary, becoming more complex over time. For the period Nov. 1901-Dec. 1902 there is only a "Trial Balance" for each month. From Jan. 1903 onward, each statement usually comprises a list of "Receipts and Disbursements", expressed in general categories, as well as a "Trial Balance" or "Balance Sheet." By the 1940s statements had grown to include, in addition to these documents, lists of "Accounts Receivable," bond holdings, "Profit and Loss" statements for the company and for the mine plant, trucks, dwellings, community hall, heating plant, and mill; reports on "Composite Metallurgy"; and "Operating Statements". There are occasional additional documents filed among the Statements, such as letters from Harry Day to his sister Mrs. E.B. Boyce dated Feb. 1904 and Feb. 1905, explaining dividend policy and commenting on family matters; a letter to the partners dated Oct. 2, 1909, describing the burning of the Hercules mill; letters from H.H. Miller, general auditor, in May 1919, and Jan., June, Sept., and Nov. 1920 discussing the income account for 1919 and the tax effects of dividend policies, proposed changes in form and substance of the Monthly Statements, and the company's income and excess profits tax liabilities. There are monthly memos to Harry Day analyzing operating profits in 1919. Other letters during the partnership period comment on the amount of dividends that should be paid, and many years have preliminary trial balances, often with correspondence, and lists of stockholders in 1931 and 1932. Arranged chronologically.

E. Statements of Subsidiary Accounts, 1924-1932, 5 folders. Arranged alphabetically by name of company or operation and thereunder chronologically. There are records for each of the following projects although some sequences are incomplete:

4th of July Drift, Nov. 1926-Mar. 1928

Hercules New Drift, Nov.-Dec. 1927

Honolulu, Jan.-Nov. 1927

Humming Bird Mining Co., Mar. 1926-Dec. 1929

Humming Bird Mining Co., Fairview Drift, Nov. 1926-June 1927

Humming Bird Shaft, Mar.-June 1926

Humming Bird Mining Co., Apr. 1924-Oct. 1932

Maher-Hearn, (Gertie), Nov. 1925-Dec. 1929

Maintenance--Assay Office, Jan. 1927-Dec. 1929

Maintenance--Mill, May 1927-Dec. 1929

Maintenance--Test Plant, Jan.-Dec. 1929

Marsh Operation, July-Nov. 1929

Ores Purchased, Jan. 1928-Nov. 1929

Selkirk Drift, Nov. 1926-Mar. 1928

Sherman Crosscut, Feb. 1926

Sherman Drift, Dec. 1925-Mar. 1926

Sherman Shaft-Raise-Station, Mar.-July 1926

II. General Correspondence and Related Records, 1892-1947

A. Correspondence, Dec. 28, 1892-May 1929, 149 folders. Mostly routine business correspondence. For 1902 and 1903 there are letters from speculators hoping to buy the Hercules. In 1909 there are many letters to and from Fred T. DuBois in Washington, D.C. about the proposed lead tariff. In 1918 and 1919 there are letters from former employees asking about the Liberty Bonds they had purchased while working for the Hercules. Post-1919 correspondence is mainly between Harry Day, Henry Day, and W.H. Hoover of the office staff regarding routine office matters. Throughout there are letters between the company and its lawyers concerning lawsuits as well as routine legal matters; job applications; letters of reference for former employees; and letters from people looking for relatives believed to be working at the mine. There are also copies of salary scales, dividend records, accident reports, contracts, assay reports, a blueprint and description of the Hercules Mine dated 1892, and reports on the treating of timber at the mine. Arranged chronologically throughout, except for two folders of correspondence with the Coeur d'Alene Iron Works, Jan.-June 1913 and July-Dec. 1913. Appendix 1 is an alphabetical list of correspondents.

B. Miscellaneous Records, 1903-1941, 64 folders. Correspondence and other records on a wide variety of subjects relating to the operation of the Hercules, mostly prior to 1925, and possibly in part a remnant of a former series which may have been similar in structure to the General Records, 1925-1927, described below. Included in addition to letters and telegrams are receipts, bills, an application for land patent, minutes, motor vehicle registration documents, insurance policies, blueprints, leases, mining claim notices, proofs of labor, contracts, memoranda, lists, notes, reports, inventories, tax returns, lists of stockholders, notices of meetings, legal briefs, lode claim notices, lists of men employed, affidavits, and other records.

C. Correspondence, 1919-1920, 1928-1931, 8 folders. Arranged by filing number 1522-1628 (1919-1920), 2328-2437 (1928-1931). Routine business letters mostly regarding minor matters of personnel and supplies; some correspondence on ore, taxes, forest fire protection, and metal prices; and inventories of supplies on hand, contracts, and reports on work done at the Hercules.

D. General Records, 1927-1947, 716 folders. Primarily correspondence, telegrams, memoranda, ore settlements; also annual reports, pamphlets, notes, receipts, employment applications, photographs, assay certificates, financial statements, disbound ledger sheets, accident reports, billing statements, tax forms, subpoenas, legal briefs, leases, deeds, affidavits, contracts, technical reports, blueprints, inventories and other lists, miscellaneous minutes, and other types of records. Arranged in chronological periods, usually covering two or three years, and thereunder alphabetically by subject or name of correspondent. Subject headings recur from period to period. Appendix 2 is an index to the folder titles.

E. General Records of the Hercules Mill, 1925-1947, 107 folders. Primarily correspondence, financial statements, and inventory lists, with lesser amounts of most of the various record types described above for the Hercules Mining Co. Arranged similarly to the Hercules Mining Co. General Records. Other records of the Hercules mill are to be found in the above General Records of the Hercules Mining Company. Arranged alphabetically by subject.

III. Capital Stock Records, 1923-1947

A. Stock Ledger, 1923-1947, 1 vol.

B. Cancelled Stock Certificates, 1924-1943, 1 vol. Attached to some certificates are related correspondence, wills, receipts, and other legal documents.

C. Miscellaneous Dividend Records, 1922-1942, 2 folders. Includes a Memorandum Dividend Record, 1922-1923, summarizing dividends paid, 1901-1923; and Dividend Records, Oct. 3, 1940-Aug. 24, 1942. There are other folders of dividend records in the General Records described above.

IV. Accounting Records, 1901-1948

General Journals, 1903-1947, 18 vols. Cash Received Journals, 1932-1947, 2 vols. Journals of the Hercules Mill, 1927-1947, 3 vols. General Ledgers, 1903-1947, 17 vols. Accounts Receivable Ledger, 1933-1945, 1 vol. A few accounts from 1916 are in the front of the volume. Ledger of the Hercules Mill, 1927-1947, 1 vol. Accounts 1927-1941 in back of this vol.

V. Ore Production and Shipment Records, 1891-1941

A. Ores Purchased Record, 1926-1932, 1937-1941, 2 vols.

B. Daily Assays Records, 1906-1909, 2 vols. The Daily Assays Record gives the results of sampler assays at each stage of ore milling during each working shift (i.e., three times a day), giving content of silver, lead, zinc, and iron. Vol. 1, 1906, is labeled "Assays Record", but actually contains a Daily Assays Record, 1906; a Shipment Assay Record for slimes and concentrates, 1906; and a Shipment Assays Record for crude, 1905-1906. In the front of Vol. 2, 1907-1909, is a table of total mill tonnage and a daily average for each month, 19071908.

C. Ore Shipment Record, 1919-1931, 1 vol. Apparently a preliminary record used in preparing data on ore shipped from the Hercules Mill for entry in the permanent Ore Record volumes.

D. Ore Records, Jan. 9, 1911-Nov. 29, 1941, 9 vols. These record assay results, smelter destination, and financial returns on each shipment of ore. The volumes before 1925 record the production of the Hercules mine; those after 1925 record the output of the Hercules mill. All volumes after the first relate to specific classes of ore, as follows:

Vol. 1: 1911-1913

Vol. 2: Slimes and concentrates, 1913-1916.

Vol. 3: Crude, 1913-1919.

Vol. 4: Zinc, 1913-1941.

Vol. 5: Slimes and concentrates, 1916-1918.

Vol. 6: Iron ore concentrates, 1917-1923.

Vol. 7: Concentrates, 1918-1925.

Vol. 8: Slimes, 1918-1925.

Vol. 9: Crude, 1920-1925; Slimes and concentrates, 1927-1941.

E. Shipment Assays Records, 1907-1917, 3 vols. Compares assay results on ore shipments leaving the mill and received at the smelter and records the reconciliation of any differences. Each volume lists specific classes of ore, as shown below. There is also a shipment assays record for slimes and concentrates 1906, and for crude 1905-1906, on pp. 50-71 in the volume labeled "Assays Records" listed above in Series 21, "Daily Assays Records."

Vol. 1: 1907-1914

Pp. 1-38: Crude and Slimes.

Pp. 75-149: Slimes and Concentrates

Vol. 2: 1914-1917: Slimes and Concentrates

Vol. 3: 1914-1917: Crude.

F. Ore Settlements and Related Records, 1903-1914, 22 folders. Ore settlements, receipts issued by the buyer of ore to the seller, list the weight, assay results, value per ton, and total value of the ore, and are often accompanied by freight bills, assay certificates, lists of splits and umpired assays, receipts, correspondence, price quotations, tally sheets, summaries, sheets of calculations, and other records. Ore settlements provide detailed information on financial returns from Hercules ore prior to the beginning of the Ore Records described above. Hercules Ore Settlements dated after Apr. 30, 1913, have been discarded. Remaining in the present series are settlements of the American Metal Company, 1903-1904; assay certificates issued by LeDoux and Company, 1903-1905; Selby Smelting & Lead Co. settlements, 1903-1905; price quotations by ASARCO, 1908-1912; ASARCO lists of splits and umpired assays, 1909; ASARCO settlements, 1912; ASARCO assay certificates, 1912; Ohio and Colorado Smelting and Refining Company Settlements, 1909; and Tacoma Smelting Co. Settlements, 1909-1911. Many later Ore Settlements and related records remain among the General Records.

G. Mine Notebooks, 1891-1903, 1 folder. Three small volumes, as follows:

Vol. 1: 1891-1898. Harry Day's record of lead, silver, and gold content of ore from the Happy Day (1891), Hercules and Firefly (18961898), and Salvador (1890s?) mines.

Vol. 2: 1898-1902? Seemingly random notes relating to purchases of supplies and other expenses for the Hercules, estimates for a flume, estimates for a new tunnel, numbers of employees at various mines (not all Day properties), "normal monthly production" statistics for certain mines. Most entries are not dated.

Vol. 3: Oct. 1, 1901-Jan. 23, 1903. An Ore Shipment Record, giving dates commenced loading; dates of bill of lading; car numbers; lot numbers; weight; kind of ore; consignee and destination; routing for Hercules ore lots 1 to 215. It is the only known record of Hercules ore production for this period.

H. Mill Recovery Records, 1912-1921, 1923-1925, 1929-1932, 1937-1941, 12 folders and 2 vols. Monthly reports with annual recapitulations, variously called "Mill Savings Statements," "Mill Recoveries," and "Calculated Metal Payments" records. They record the efficiency of the Hercules mill in separating metal-bearing ore from the barren rock. The information contained varies but generally includes tons of ore sent to the mill, assay results, amounts of silver and lead (and later zinc and copper) saved and lost, amounts and content of ore sent to smelter, gross value, deductions, net returns, and calculated cost to market ore as percentage of gross value. The volumes after 1929 relate to the production of the Tamarack, Sherman, Dayrock, and Humming Bird mines. The reports for Oct. 1924-Mar. 1925 are simply lists of amounts of ore sent to the mill.

I. Daily Reports of the Northport Smelter, 1919-1921, 3 folders.

J. Daily and Monthly Reports of the Pennsylvania Smelting Co., 1919-1921, 2 folders.

K. Silver Affidavits, 1937-1941, 6 folders. Notarized "Silver Affidavits," which document compliance with the bullion transfer tax provisions of the federal Silver Purchase Act of 1934, affirm the shipment of amounts of silver to specified smelters, usually in the form of concentrates. The format varies slightly, but all provide essentially the same kind of information. Accompanying each Silver Affidavit is an "Affidavit of Miner," also notarized, affirming that a specified mining company (usually Dayrock, Tamarack and Custer, or Sherman Lead) had delivered the same amount of silver to the Hercules between certain dates.

L. Miscellaneous Ore Correspondence, 1922-1923, 1935, 3 folders. Included is ASARCO correspondence relating to contract adjustments, 1922-1923, accompanied by charts detailing smelter payments; correspondence with the Battick brothers relating to a surface lease of the Hercules Mine, 1935; and correspondence and other records relating to the lease of the Hercules Mill, by the Sullivan Mining Co., 1935.

VI. Plant and Equipment Records, 1902-1947

A. Monthly Reports on Plant Maintenance, Apr. 1930-May 1931, 1 folder. Describing the condition of electrical and mechanical equipment.

B. Proposals for Installation of Equipment, 1902-1903, 1 folder. Includes correspondence with the California Wire Works concerning construction of a tramway; with Pelton Water Wheel Company regarding pipelines; and with Allis-Chalmers Company for iron work. There are also blueprints, drawings, and receipts.

C. Cost Records, 1910-1916, 1 vol. and 1 folder. A loose-leaf notebook containing descriptions of mill, hoisting, and other equipment, with the cost, usually including shipping charges for each item, invoice dates and numbers. Inserted in a pocket were typed lists and a few clippings giving costs of number 5 shaft construction; names of owners, addresses, dates, and acreage for various mining claims; annual, or sometimes monthly statistics, generally covering 1901-1912, on dividends, smelter returns and deductions, ore milled and shipped, wages, employees, and taxes paid.

D. Voucher Registers, 1916-1947, 9 vols. Voucher registers record basic information from the voucher, such as date, summary description, voucher number, amount of transaction. Registers also record the distribution of credits and expenses among various accounts. This series covers Hercules vouchers no. 313 to no. 21,252. The vouchers themselves, in 187 binders and measuring 62-1/3 lineal feet, have been discarded as the Voucher Registers and the Invoice Records described below provide an adequate summary.

E. Voucher Registers of the Hercules Mill, 1941-1947, 2 vols. The Voucher registers of the Hercules Mill provide a detailed distribution of credits and expenditures which the general Voucher Registers described above simply lump into a "Mill Balance Account." These mill accounts constitute the majority of the entries in the general voucher registers during this period; they may be identified in the ledger of the Hercules Mill, 1941-1947, listed above under Accounting Records.

F. Invoice Records, 1916-1928, 3 vols. These volumes identify the items purchased, distributed in columns alphabetically, give "filing number" (i.e., invoice or voucher number) for each transaction, date of invoice, name of the other party to the transaction, and the subject of the transaction. The Invoice Record is sometimes more complete than the Voucher Register, including some voucher numbers missing from the corresponding register.

VII. Personnel Records, 1901-1947

A. Pay Rolls, 1901-1947, 3 boxes and 10 vols. Pay Rolls record employees, their jobs, and their pay and deductions for each pay period. Recapitulation sheets for each pay period summarize various parts of the company's operations and list firms and persons to whom deductions were credited, with amounts. Pay rolls for administrative personnel are included on separate pages in the regular pay roll before Apr. 1923 and from Jan. 1937-Oct. 1940; the administrative pay roll Apr. 1923-Dec. 1936 and Nov. 1940-Oct. 1947 appears in separate volumes, numbered 12 and 13 of this series. Vol. 13 contains, in addition to the administrative pay roll from Nov. 1940-Oct. 1947, administrative Compensation Records for the same years.

B. Compensation Records, 1936-1943, 4 vols. While pay rolls are arranged chronologically by pay period, compensation records are arranged alphabetically by last name of employee and give wages and deductions for each employee over the entire period of his employment. They also give such additional information as the name of whom to notify in case of accident, reasons for termination, and taxable income. These volumes include personnel of all of the Day companies. The first three cover names A-F, G-M, and N-Z, respectively; vol. 4 covers selected personnel, chiefly administrative, and is not in alphabetical order. Compensation Records for most Hercules administrative personnel after 1940 are in Pay Roll vol. 13, described above.

C. Daily Summaries, Jan. 1933-Dec. 1936, Jan. 1942-Apr. 1944, 13 folders. A record of the numbers of workers at particular maintenance tasks during a period in which the Hercules mine was shut down, including assignment at other properties owned by the Hercules.

D. Daily Mill Reports, Jan. 1933-Sept. 1935, May 1937-Dec. 1937, Jan. 1942-Dec. 1943, 10 folders. These reports record the names of workers on each mill shift; the jobs to which they were assigned; the date, mines, lot numbers, and times for ore fed and milled; number of hours of mill operation or shutdown each day.

E. Employment Cards, 1918-1927, 3 boxes. A record of biographical and personal data on each employee hired by the Hercules, including address, birthplace, marital and family status, citizenship, age, previous injuries, work experience, physical description, and languages spoken. Bundled in alphabetical order by last name of the employee; one bundle not in sequence includes cards dated into the early 1930s.

VIII. Accident Records, 1914-1934

A. Miscellaneous Accident Records, 1914-1923, 1 folder. Memoranda regarding the Reynolds case, 1914; request for accident information from the State of Idaho Mining Department, 1915; Hecla Mining Co. accident reports on Frank Miklas, 1923, later reinjured at the Hercules fire.

B. Accident Reports, 1917-1923, 37 folders. These reports cover accidents numbered 3131 to 4000, which occurred from November 1917 until May 1923, when the Hercules Mining Company ceased to be self-insured. The reports include a variety of forms, such as "First Notice of Injury" or "First Notice of Death," "Hospital Admittance and Discharge Notice," "Employer's Supplemental Report," "Attending Physician's Report," correspondence with the Industrial Accident Board, receipts for compensation payments, agreements on settlement of claims, transcripts of hearings, award reports, and other documents. For some accidents, correspondence and payment receipts continue as late as 1934.

C. Accident Summaries ("Detailed Account of Each Accident"), 1918-1921, 4 folders. One-page summaries showing the status of each case active in a given year, its cause and disposition. Arrangement is by accident number.

D. Personal Injury Charts, 1918-1921, 4 folders. Summary charts listing each accident victim during the year in alphabetical order and showing disposition of the case.

E. Consolidated Accident Reports, Aug. 1927-May 1930, 2 folders. There are five types of accident reports in this series, including individual accident reports from the Sherman Lead Co., 1928-1930; individual accident reports from the Dayrock Mining Co., 1929; individual accident reports from the Humming Bird Mining Co., 1928-1929; monthly statistical reports summarizing accidents at the Hercules Mining Company, 1927-1929; and Consolidated Accident Reports providing statistical summaries of accidents at the Hercules and its subsidiaries, 1928.

F. Accident Reports, Hercules Mill, Sept. 1928-Jan. 1930, 1 folder.

G. Industrial Accident Board Correspondence and Reports, 1929-1934, 1 folder. Communications with the Idaho State Industrial Accident Board regarding compensation payments for accidents which occurred prior to 1923 while Hercules Mining Company was self-insured. The reports cover each month, May 1930-Jan. 1934, and concern payments resulting from the fatal accidents of E.M. Wright (1918) and M.E. Welsh (1922). There is also a chart of extended accident compensation payments made by the Tamarack, Dayrock, and Hercules, 1933-1936.

H. Accident Payment Record, Mar. 26, 1918 to Sept. 9, 1924, 1 vol. A register of compensation payments for injuries suffered at the Hercules, Ambergris, and Humming Bird mines; this may have been used as a preliminary record for preparing information for entry into the Accident Compensation Register described below. Arrangement is chronological by date of payment, but there is also an alphabetical distribution of victim's names.

I. Accident Compensation Register ("Compensation Voucher Register"), 1918-1935, 1 vol. The first part of this volume is a record of compensation payments to injured employees or their survivors, of the Hercules, Ambergris, and Humming Bird mines, Mar. 26, 1918 to Jan. 3, 1934. Arrangement is chronological by date of payment. There are also monthly totals of payments. The latter half of the volume is a register of compensation payments by the Hartford Accident and Indemnity Co., May 1, 1923 to Aug. 6, 1935. Arrangement is chronological by date payment received in Burke or Wallace.

IX. Insurance Records, 1911-1940

A. Policy Register, 1911-1917, 1 vol. This volume is issued by the London Assurance Company but actually contains policies of a number of firms, relating to personal property of members of the Day family as well as insurance policies of the Hercules Mining Co. Written portions of the policies are pasted in.

B. Fire Insurance Policies, 1917-1930, 2 folders. All issued to the Hercules Mining Co.

C. Liability Insurance Policy, 1912, 1 folder.

D. Appraisements, 1929-1940, 5 vols. and 1 folder. All by General Appraisal Co., Seattle, each appraisement gives new replacement values and depreciated values and sometimes insurance values of specific items of machinery, equipment, supplies, and buildings, and summary recapitulations.

Vol. 1: Hercules Mining Co., equipment not in use, 1929.

Vol. 2: Hercules plants at Wallace and Burke, comparing new replacement and depreciated values, Nov. 13, 1929 and Apr. 22, 1932.

Vol. 3: Complete appraisement, Hercules plant at Wallace, Oct. 25, 1937, including diagrams and photographs.

Vol. 4: Complete appraisement, Hercules plant at Burke and Maher-Hearn plant, Oct. 25, 1937, including diagrams and photographs.

Vol. 5: Partial appraisement, Hercules plant at Burke, July 28, 1940.

E. Miscellaneous, 1929-1932: Loose pages giving recapitulations for the entire plant and insurance exclusions, Wallace and Burke plants, Apr. 22, 1932; diagrams of Hercules plants at Burke and Wallace, Nov. 1929; diagram of Wallace plant, Aug. 24, 1932, by the Idaho Surveying and Rating Bureau. The loose sheets accompany vol. 2, above.

X. Tax Records, 1913-1944

A. Federal Tax Records, 1913-1944, 32 folders. This series is arranged chronologically by tax year regardless of the particular tax involved. For most years there are the following principal record types: Corporate Tax Returns (standard forms, including those for income, profits, and excess profits taxes); Capital Stock Tax Returns; Annual Information; Returns, 1918-1930, summarizing dividend payments of $500 or more or other income payments of $1500 or more; and groups of "Working Papers," apparently used in preparing returns, including penciled sheets of calculations and attached copies of balance sheets, trial balances, income accounts, financial statements, and other documents. The corporate tax returns are often accompanied by correspondence, exhibits, and other documents. Many information returns have attached lists of names, addresses, and amounts paid.

B. Federal Tax Correspondence, 1914-1932, 2 folders. The federal tax correspondence is largely between the Hercules and members of the Day family and other partners or between the Hercules and the U.S. Commissioner of Internal Revenue and concerns distribution of dividends, the sources of dividends, the determination of tax liability of Hercules Mining Company (HMC) and of the partners, depletion allowances, personal tax returns of HMC partners and shareholders, claims for tax abatement, and whether or not there were any affiliated companies. Much of the correspondence concerns HMC's claim that, as a mining partnership under Idaho law, it should be taxed as a corporation rather than the partners bearing the whole burden.

C. Charts, 1 folder. Included are a variety of documents, many of them undated but apparently prepared for tax purposes, such as a Statement of Metallic Content and Value of Ore and Concentrates Marketed 19011912; Valuation Table of the HMC 1909-1915; Analysis of Operating Costs, Depreciation etc. 1909-1915; lists of ore shipments, 1915; lists of dividend payments for various years; worksheet of depreciation charges 1905-1917; charts of HMC ownership at different times during the partnership; Statement of Net Profits, 1919; tables of Dividend Distribution, 1913-1920; and balance sheets and financial statements. Many of these documents are typed and for many there are also penciled drafts. Similar records are often filed among the federal tax records described above.

D. Shoshone County Tax Records, 1903-1916, 1925-1929, 2 folders. The principal county tax records include: Shoshone County Tax Returns, 1903-1909, 1911-1913, and 1929; Shoshone County Final Tax Receipts, Jan. 1, 1916, issued to Hercules, Humming Bird, and related companies and concerning various pieces of real property, accompanied by a list of assessed properties for the year 1915; and receipts and correspondence from other years concerning taxes on improvements in mining claims, real estate, equipment, patented grounds, yearly net profits, and ore shipments. The folder for 1925-1929 also contains some state tax documents.

XI. Diaries, 1916-1922

Diaries, Aug. 25, 1916-Oct. 18, 1922, 6 vols. Brief records of the weather, the whereabouts of important Hercules employees and partners, and phone calls. The diaries were apparently kept by someone in the office in Burke. Newspaper clippings about mines are enclosed.

SERIES LIST

	Container or volume
I.	Records of the Board of Directors and the Stockholders, 1901-1947	1-3
II.	General Correspondence and Related Records, 1892-1947	4-37
A.	Correspondence, Dec. 28, 1892-May 1929
B.	Miscellaneous Records, 1903-1941
C.	Correspondence, 1919-1920, 1928-1931
D.	General Records, 1927-1947
E.	General Records--Hercules Mill, 1925-1947
III.	Capital Stock Records, 1923-1947	37
IV.	Accounting Records, 1901-1948	38-79
V.	Ore Production and Shipment Records, 1891-1941	80-99
VI.	Plant and Equipment Records, 1902-1947	99-113
VII.	Personnel Records, 1901-1947	114-135
VIII.	Accident Records, 1914-1934	136-139
IX.	Insurance Records, 1911-1940	140-141
X.	Tax Records, 1901-1944	142
XI.	Diaries, 1916-1922	142

HERCULES MINING COMPANY
INVENTORY

Box Folder Description

I. Records of the Board of Directors and the Stockholders, 1901-1947

1	1-3	Minutes, 1923-1947
	4	Records relating to meetings, 1919-1931
	5	1935
	6-12	1937-1942
	13-16	1943
	17	1944
	18	Documents loose in Minute Book, 1945
	19	Mar. 20, 1945
	20-21	1946
	22	Sept. 24, 1947
	23-24	Annual reports, 1926-1946
2	25-60	Financial statements, 1901-1937
3	61-70	1938-1947
	Statements of subsidiary accounts: 
	71	4th of July drift-Humming Bird shaft, 1924-1932
	72	Humming Bird Mining Co., 1924-1932
	73	Maher-Hearn (Gertie)-Maintenance, Assay Office, 1924-1932
	74	Maintenance, Mill-Marsh operation, 1924-1932
	75	Ores purchased-Sherman shaft, 1924-1932

II. General Correspondence and Related Records, 1892-1947

A. Correspondence, Dec. 28, 1892-May 1929

4	76	 1892-1893, 1897-1899
	77-85	 1901-1903
5	86-91	 1904
6	92-98b	 Jan.-Sept. 1905
7	99-108	 Oct. 1905-July 1906
8	109-116	 Aug. 1906-Oct. 1907
9	117-124	 Nov. 1907-Dec.1908
10	125-132a	 1909
11	133-138	 1910
12	139-146	 Jan. 1911-June 1912
13	147-153	 July 1912-Dec. 1913
	154-155b	 Coeur d'Alene Iron Works, 1913
14	156-163	 Jan. 1914-Apr. 1915
15	164-171	 May 1915-Mar. 1916
16	172-180	 Apr.-Dec. 1916
17	181-188	 Jan.-Aug. 1917
18	189-199	 Sept. 1917-July 1918
19	200-212	 Aug. 1918-Dec. 1921
20	213-223	 Jan. 1922-Dec. 1928
	223a	 No date

B. Miscellaneous Records, 1903-1941

	224	Ajax Mining Co., 1924-1925
	225	Ambergris vs. Day, 1903-1904
	226	American Metal Co., 1904-1905
	227	ASARCO contract, 1916-1922
	228	Borah, W.E., 1903-1905
	229	Bunker Hill vs. Williams, 1910
	230	Census of mines, 1919-1920
	231	Check alteration policy, 1922-1923
	232	Corporation Trust Co., 1923-1926
	233	Dividends, 1910-1929
	234	Easton, Stanly, 1911-1914
	235	Electric motor, Hercules Mill, 1908-1909
	236	Exemptions from military service, 1918
	237	Federal Mining and Smelting Co., 1909
	238	George B. Whitcomb Co., contracts, 1911
	239	Hargis vs. Paulson, 1914
	240	Hecla Mining Co., Jas. F. McCarthy, 1922
	241	Hercules Mill, 1924
	242	Hercules Mine--fire, 1923
	243	--Geological Exploration, 1938
	244	Hospital Fees, 1908
	245	Humming Bird Mining Co., Stock assessments, 1907-1930
	246	Jessup, Paul--Correspondence, 1936-1938
	247	--Hercules Directors and Stockholders meeting, Feb. 15, 1937
	248	Kroetch Brothers vs. Empire Mill Co., n.d.
	248a	Laden and Logan Lawsuits, 1918
21	249	Laws, E.H.--Hercules mill, 1923
	250	--Hercules sorting plant, 1923
	251	--Iron concentrates, smelter feed
	252	--Personal, 1923
	253	Liberty bonds, 1917-1922
	254	Maggy, P.J., 1922
	255	Mill Lease, Northern Pacific, 1910-1923
	256	Mill supplies and equipment, 1905
	257	Mine rescue station, 1922-1924
	258	Minerals Separation North America Corp., 1918-1924
	259-260	Mining Claims, 1897-1928
	261	Miscellaneous, 1903-1937
	262	Motor vehicle, 1928
	263	Nordburg Manufacturing Co., 1907
	264	Northern Pacific Railroad, 1910-1913
	265-268	Northport Smelting & Refining Co., 1916-1921
	269	Pelton Water Wheel Co., 1903
	270	Pennsylvania Smelting Co.--Minutes of Stockholders Meeting, Feb. 7, 1917
	271-272	Pipelines, 1903-1927
	273	Ramstadt, A.P.--ASARCO Contract, 1922
	274	--Correspondence, 1934-1937
	275	Ray-Jefferson Mill--Construction, 1916
	276	--Monthly Meter Readings, 1917
22	277	Reynolds vs. Day, 1917
	278	Selby Smelting and Lead Co., 1903-1905
	279	Selby Stock, 1904
	280	Stock--Albert M. Lobaugh, 1940-1941
	281	Stockholders--1914-1933
	282	--Meeting, Feb. 20, 1933
	283	Tiger Hotel boarders, n.d.
	284	Timberlands, 1906-1907
	285	Tramway, 1903-1904
	286	Wourms, John H., 1922-1931

C. Correspondence, 1919-1920, 1928-1931

	287-294	Correspondence, 1919-1920, 1928-1931

D. General Records, 1927-1947 (see Appendix 2)

	295-312	A-G, 1927-1928
23	313-357	H-Z, 1927-1928
24	358-376	A-D, 1929
25	377-423a	D, 1929-A, 1930
26	423b-479	A, 1930-A, 1931
27	480-533	B-V, 1931-1933
28	534-599	W-N, 1933-1935
29	600-684	O, 1934-1935 to F, 1936-1938
30	685-764	G-U, 1936-1938
31	765-827	V, 1936-1938 to K, 1939-1940
32	828-875	L-Z, 1939-1940
33	876-923	A-P, 1941-1944
34	924-977	S, 1941-1944 to O, 1945-1947
35	978-1013	P-Z, 1945-1947

E. General Records--Hercules Mill, 1925-1947

	1014	A
	1015	Accidents
	1016	Ahlers, J.R.--Metallurgist
	1017	American Cyanamid co.
	1018	Anderson, Sven A.
	1019	Assay--Determinations
	1020	B
	1021	Black Cloud Mill of the Dayrock Mining Co.
	1022	Blue Creek, Patchen-Wold Lease
	1023	Bureau of Mines
	1024	Burns & Small
	1025	C
	1026	Callahan Zinc-Lead Co., Carl Evans, Lessee
	1027	--Rossi-George Lease
	1028	Canyon Creek Tailings Assoc., H.O. Solum Lease
	1029	Coeur d'Alene Mines Corp.
	1030	Concentrates in Transit
	1031	D
	1032	Day, Henry L., assistant manager
	1033	Depreciation
	1034	Dorr Co.
	1035	Du Val Kirk Co.
	1036	E
	1037	Eastern Iron & Metal Co.
	1038	Electric Steel Foundry
	1039	English, W.J.
	1040	F
	1041	Falk Corp.
	1042	Federal Pipe & Tank Co.
	1043	Flotation Research Corp.
	1044	Ford Motor Co.
	1045	G
	1046	Gem State Mining Co. Lease
	1047	General Appraisal Co.
	1048	General Engineering Co.
	1049	H
36	1050	Insurance, State Insurance Fund
	1051	Inventory--Assay Office
	1052	--Mill
	1053	--Monthly Concentrate
	1054	James Manufacturing Co., D.O.
	1055	Jasper Products Co. "Jasper Silica"
	1056-1057	K-L
	1058	Lease--Demetrovich (Federal M&S)
	1059	--Neipsic
	1060	--Documents re: Lease on Fumes, Maps, Water Right, State Engineer's Receipts, etc.
	1061	--Roberts #4
	1062	M
	1063	Manganese Steel Forge Co.
	1064	Merrick Scale Mfg. Co.
	1065-1066	Metallurgist 
	1067	--Ahlers, 1940
	1068	--R.D. McCafee
	1069	Metallurgy
	1070	Midland Mining Co.
	1070A	Mill equipment & Other miscellaneous records, 1937-1940
	1071	Morse Bros. Machinery & Supply Co.
	1072	N
	1073	National Tank & Pipe Co.
	1074	Nordburg Mfg. Co.
	1075	Northern Electric Co.
	1076	O
	1077	Ore testing
	1078	P
	1079	Pacific Goodrich Rubber Co.
	1080	R
	1081	Reports--Superintendent's monthly report of cars received, shipped, etc.
	1082	S
	1083	Scales, Track
	1084	Silver cable
	1085	Southwestern Engineering Corp.
	1086	Starky, Walter B., Co.
	1087	St. Elmo Mining Co.--Lease
	1088-1094	Statements, Dec. 1932-1944
	1095	Summary, Milling, 1938
	1096	T
	1097	Tank, Water
	1098	Tariff Rates, N.P. R.R. Co.
37	1099-1110	Transactions, 1936-1947 
	1111	Traffic, Ore Cars
	1112	Traylor Vibrator Co.
	1113	Tyler, W.S., Co.
	1114	Union Iron Works
	1115	U.S. Director of the Mint
	1116-1117	V-W
	1118	Water Right, Placer Creek
	1119	Western Blower Co. (Union Heaters)
	1120	Western Machinery Co.
	1121	Young America Mine

III. Capital Stock Records, 1923-1947

	1122	Ledger, 1923-1947
	1123	Cancelled stock certificates, 1924-1943
	1124	Dividend records, 1901-1923
	1125	Oct. 3, 1940-Aug. 24, 1942

IV. Accounting Records, 1901-1948

38		General journal, 1903-1904
39-50		1905-1916
51		1917-1919
52		1920-1923
53		1923-1928
54		1928-1935
55		1935-1947
56		Cash received journal, 1932-1940
57		 1941-1947
58		Journal of the Hercules Mill, 1927-1938
59		1939-1940
60		1941-1947
61		General ledger, 1903-1904
62-73		1905-1916
74		1917-1919
75		1920
76		1921-1940
77		1941-1947
78		Accounts receivable ledger, 1933-1945
79		Ledger of the Hercules Mill, 1927-1947
79a		Transfer ledger sheets, Hercules Mill, 1927-1939

V. Ore Production and Shipment Records, 1891-1941

80		Ores purchased record, 1926-1932, 1937
81		1937-1941
82	Daily assays records, 1906
83		1907-1909
84		Ore shipment record, 1919-1931
85		Ore records, 1911-1913
86		Slimes and concentrates, 1913-1916
87		Crude, 1913-1919
88		Zinc, 1913-1941
89		Slimes and concentrates, 1916-1918
90		Iron ore concentrates, 1917-1923
91		Concentrates, 1918-1925
92		Slimes, 1918-1925
93		Crude, 1920-1925; Slimes and concentrates, 1927-1941
94		Shipment assays records, 1907-1914
95		1914-1917: Slimes and concentrates
96		1914-1917: Crude
	Ore Settlements and Related Records, 1903-1914
97	1126	American Metal Co. settlements, 1903-1904
	1127	LeDoux & Co. assay certificates, 1903-1905
	1128-1132	ASARCO--Price quotations, 1908-1912
	1133	--Splits and umpired assays, 1909
	1134-1137	--Settlements, 1912-1137
	1138	--Assay certificates, 1912
98	1139	Settlements--Ohio & Colorado Smelting & Refining Co., 1909
	1140-1144	 --Tacoma Smelting Co., 1909-1911
	1145-1147	 --Selby Smelting & Lead Co. 1903-1905
	1148	Mine Notebooks, 1891-1903
	1149-1158	Mill Recovery Records, Jan. 1912-Dec. 1921
	1159	Jan.-Dec. 1923
	1160	Jan. 1924-Mar. 1925
	1161	Jan. 1929-Feb. 1931
	1162	Mar. 1931-Sept. 1932, Aug. 1937-July 1941
99	1163-1165	Daily reports--Northport Smelter, 1919-1921
	1166-1167	Daily and monthly reports--Pennsylvania Smelting Co., 1919-1921
	1168-1173	Silver affidavits, 1937-1941
	Miscellaneous Ore Correspondence, 1922-1935
	1174	ASARCO, 1922-1923
	1175	Battick Brothers Lease, 1935
	1176	Sullivan Mining Co. Lease--Hercules Mill, 1935

VI. Plant and Equipment Records, 1902-1947

	1177	Monthly reports--plant maintenance, 1930-1931
	1178	Proposals--installation of equipment, 1902-1903
	1178a-b	Cost records, 1910-1916
100		Voucher register, Nov. 1916-Mar. 1920
101		Mar. 1920-Nov. 1924
102		Nov. 1924-Feb. 1929
103		Feb. 1929-June 1934
104		June 1934-Nov. 1937
105		Nov. 1937-Mar. 1940
106		Apr. 1940-Oct. 1942
107		Nov. 1942-Oct. 1945
108		Nov. 1945-Nov. 1947
109		Voucher registers--Hercules Mill, 1941-1946
110		1946-1947
111		Invoice records, May 1916-July 1919
112		July 1919-Nov. 1923
113		Nov. 1923-Mar. 1928

VII. Personnel Records, 1901-1947

114		Pay Rolls, Dec. 1901-Dec. 1908
115		Jan. 1909-Dec. 1913
116		Jan. 1914-Aug. 1916
117		Sept. 1916-Sept. 1917
118		Oct. 1917-June 1919
119		July 1919-Dec. 1920
120		Jan. 1921-May 1923
121		June 1923-Oct. 1925
122		Nov. 1925-Oct. 1929
123		Nov. 1929-Dec. 1936
124		Jan. 1937-Dec. 1942
125		Apr. 1923-Dec. 1936
126		Nov. 1940-Oct. 1947
	Compensation records, 1936-1943
127		A-F
128		G-M
129		N-Z
130		Selected personnel, 1936-1943
	Daily summaries
131	1179-1186	Jan. 1933-Dec. 1936
	1187-1191	Jan. 1942-Apr. 1944
	Daily mill reports
	1192-1196	Jan. 1933-Aug. 1937
132	1197-1201	Sept. 1937-Dec. 1943
	Employment cards, 1918-1927
133		A-G and cards out of order
134		H-M
135		N-Z

VIII. Accident Records, 1914-1934

136	1202	Misc. accident records, 1914-1923
	Accident reports
	1203-1215	Nov. 1917-Sept. 1918
137	1216-1229	Sept. 1918-Nov. 1920
138	1230-1239	Dec. 1920-May 1923
	1240-1243	Accident summaries ("Detailed account of each accident"), 1918-1921
	1244-1247	Personal injury charts, 1918-1921
	1248-1249	Consolidated accident reports, 1927-1930
	1250	Accident reports, Hercules Mill, 1928-1930
	1251	Industrial Accident Board correspondence and reports, 1929-1934
139		Accident payment record, Mar. 1918-Sept. 1924
140		Accident compensation register ("Compensation Voucher Register"), 1918-1935

IX. Insurance Records, 1911-1940

141		Policy register, 1911-1917
142	1252-1253	Fire insurance policies, 1917-1930
	1254	Liability insurance policy, 1912
	1255	Appraisements, Hercules--Equipment idle, 1929
	1256	--Wallace and Burke, 1929-1932
	1257	--Wallace, 1937
	1258	--Burke; Maher-Hearn, 1937
	1259	--Burke, 1940
	1260	Miscellaneous, 1929-1932

X. Tax Records, 1901-1944

143	1261-1292	Federal tax records, 1913-1944
	1293-1294	Federal tax correspondence, 1914-1932
	1295	Charts, 1901-1920
	1296	Shoshone County tax records, 1903-1916
	1297	1925-1929

XII. Diaries, 1916-1922

	1298-1303	Diaries, 1916-1922

Appendix 1: Index to Correspondents in Correspondence, 1892-1929.

Indexed prepared by Judith Nielsen, 1981.

See repository for information.

Appendix 2: Index to folder titles, General Records, 1927-1947.

A		1927-1928
A		1929
A		1930
A		1931-1933
A		1934-1935
A		1936-1938
A		1939-1940
A		1941-1944
A		1945-1947
Accidents	1939-1940
Accidents	1941-1944
Aetna Mining and Milling Company 	1936-1938
Aetna Mining and Milling Company 	1939-1940
Air Hygiene Foundation of America	1936-1938
Air Hygiene Foundation of America	1939-1940
Ambergris Mining Company 	1927-1928 [2]
Ambergris Mining Company 	1929
Ambergris Mining Company 	1930 [2]
Ambergris Mining Company 	1936-1938
Ambergris Mining Company 	1939-1940
American Bureau of Metal Statistics	1934-1935
American Bureau of Metal Statistics	1936-1938
American Bureau of Metal Statistics	1939-1940
American Bureau of Metal Statistics	1941-1944
American Mining Congress	1934-1935
American Mining Congress	1936-1938
American Mining Congress. Western Meeting	1934-1935
American Mining Congress. Western Meeting	1936-1938
American Outlook	1936-1938
American Smelting and Refining Company	1927-1928
American Smelting and Refining Company	1929
American Smelting and Refining Company	1930
American Smelting and Refining Company	1931-1933
American Smelting and Refining Company	1934-1935
American Smelting and Refining Company	1936-1938
American Smelting and Refining Company. East Helena	1939-1940
American Smelting and Refining Company. East Helena	1945-1947
American Smelting and Refining Company. Ore Settlements	1929 [2]
American Smelting and Refining Company. Ore Settlements	1930
American Smelting and Refining Company. Tacoma, Washington	1939-1940
Anaconda Copper Mining Company	1927-1928
Anaconda Copper Mining Company	1929
Anaconda Copper Mining Company	1930
Anaconda Copper Mining Company	1931-1933
Anaconda Copper Mining Company	1934-1935
Anaconda Copper Mining Company	1936-1938
Anaconda Copper Mining Company	1939-1940
Anaconda Copper Mining Company. Zinc Settlements	1927-1928
Anaconda Copper Mining Company. Zinc Settlements	1929
Anaconda Copper Mining Company. Zinc Settlements	1930
Anaconda Copper Mining Company. Zinc Settlements	1931-1933
Andrews Group	1931-1933
Andrews Group	1934-1935
Andrews Group	1936-1938
Applications, Employment	1934-1935
Applications, Employment	1936-1938
Applications, Employment	1939-1940
Applications, Employment	1941-1944
Assay Reports	1927-1928
Assay Reports	1929
Assay Reports	1930
Assay Reports	1931-1933
Assay Reports	1936-1938
Assessment Work	1931-1933
Assessment Work	1936-1938
Assessment Work	1939-1940
Associated Metals and Minerals Corporation	1927-1928
Aurum Mining Company	1927-1928
Aurum Mining Company	1929
Aurum Mining Company	1930
Aurum Mining Company	1931-1933
Aurum Mining Company	1936-1938
B		1927-1928
B		1929
B		1930
B		1931-1933
B		1934-1935
B		1936-1938
B		1939-1940
B		1941-1944
Barns	1939-1940
Basin Mining Company	1936-1938
Bennett, C.E., Master Mechanic	1927-1928
Bennett, C.E., Master Mechanic	1929
Bennett, C.E., Master Mechanic	1930
Bennett, C.E., Master Mechanic	1931-1933
Bennetts Chemical Laboratory	1939-1940
Bonds	1934-1935
Bonds	1936-1938
Bonds. Australian	1939-1940
Bonds. Stuart and Company	1934-1935
Bonds. Stuart and Company	1936-1938
Bullard, E.D., Company	1936-1938
Bunker Hill	1936-1938
Bunker Hill	1939-1940
Burke Community Xmas Tree Committee	1934-1935
Burke Community Xmas Tree Committee	1936-1938
Burke Industrial Union	1936-1938
Burke Industrial Union	1939-1940
Burke Public Schools	1939-1940
Burke Public Schools	1941-1944
Burke Public Schools	1945-1947
Burroughs Adding Machine Company	1936-1938
C		1927-1928
C		1929
C		1930
C		1931-1933
C		1934-1935
C		1936-1938
C		1939-1940
C		1941-1944
C		1945-1947
C and R Mining Company	1927-1928
C and R Mining Company	1930
C and R Mining Company	1934-1935
C and R Mining Company	1936-1938
Callahan Zinc Lead Company	1939-1940
Capital Stock Tax	1936-1938
Capital Stock Tax Suits	1939-1940
Cascade Machinery and Electric Company	1939-1940
Cascade Machinery and Electric Company	1941-1944
Central Mine Rescue Station	1936-1938
Chamber of Commerce. North Idaho	1936-1938
Citizens Utilities Company	1939-1940
Civil Works Administration	1934-1935
Claims	1931-1933
Claims	1941-1944
Clark, Walter C.	1939-1940
Clayton, James	1939-1940
Code, Lead 	1934-1935
Code, Zinc 	1934-1935
Community Hall	1934-1935
Connolly and Kroetch	1936-1938
Connolly and Kroetch	1941-1944
Consolidated Insurance Agency	1939-1940
Consolidations	1934-1935
Contract, I.U.M.M. and S.W.	1945-1947
Contract, Hansen	1936-1938
Contracts	1931-1933
Contracts, Fairview	1945-1947
Contracts, Hospital	1941-1944
Contracts, Zinc	1936-1938
Cooney Group	1945-1947
Cougar Creek Timber Land	1936-1938
D		1929
D		1930
D		1931-1933
D		1934-1935
D		1936-1938
D		1939-1940
D		1941-1944
D		1945-1947
Day, Harry L.	1936-1938
Day, Harry L.	1939-1940
Day, Henry L.	1936-1938
Day, Henry L.	1939-1940
Dayrock Mining Company	1929 [2]
Dayrock Mining Company	1930
Dayrock Mining Company	1931-1933
Dayrock Mining Company	1934-1935
Dayrock Mining Company	1936-1938
Debris Land Fund	1934-1935
Depreciation Schedules	1931-1933
Dividend Roll	1939-1940
Dredge of Mining Companies	1934-1935
Dust	1939-1940
E		1927-1928
E		1929
E		1930
E		1931-1933
E		1934-1935
E		1936-1938
E		1939-1940
E		1941-1944
E		1945-1947
Easement, New Hilarity	1945-1947
Employment	1941-1944
Equipment Sales, Used	1934-1935
Examinations, Physical	1939-1940
Examinations, Physical	1941-1944
F		1927-1928
F		1929
F		1931-1933
F		1934-1935
F		1936-1938
F		1939-1940
F		1941-1944
F		1945-1947
Fair Labor Standards Act	1941-1944
Fairview, Wild West	1945-1947
Firehall	1936-1938
Firehall	1939-1940
Firehall	1941-1944
Fires	1936-1938
Flood Control, South Fork	1934-1935
Florence Mining and Milling Company	1934-1935
Florence Mining and Milling Company	1936-1938
G		1927-1928
G		1929
G		1930
G		1931-1933
G		1934-1935
G		1936-1938
G		1939-1940
G		1941-1944
G		1945-1947
General Appraisal Company	1934-1935
General Appraisal Company	1936-1938
General Electric	1936-1938
General Electric	1939-1940
Generator, Kerr Burke	1934-1935
Giant Ledge Property	1936-1938
Gold Back Mine	1941-1944
Grinell Company	1941-1944
Group, C and R	1941-1944
Guelph Mining Company	1927-1928 [2]
Guelph Mining Company	1929
H		1927-1928
H		1929
H		1930
H		1931-1933
H		1934-1935
H		1936-1938
H		1939-1940
H		1941-1944
H		1945-1947
Hecla Mining Company	1927-1928
Hecla Mining Company	1929
Hecla Mining Company	1930
Hecla Mining Company	1934-1935
Hecla Mining Company	1936-1938
Heitfield, S.F.	1931-1933
Heitfield, S.F.	1934-1935
Heitfield, S.F.	1936-1938
Heitfield, S.F.	1939-1940
Hercules Exploration Company	1927-1928
Hercules Mill	1927-1928
Hercules Mill	1929
Hercules Mill. Misc.	1930
Hercules Mill. Misc.	1931-1933
Hercules Mill. Misc.	1934-1935
Hercules Mill. Power Plant	1934-1935
Hercules Mill. Statements	1934-1935 [2]
Hidden Treasure	1931-1933
Hidden Treasure	1936-1938
Highland Surprise Mining Company	1939-1940
Honolulu Mining Company	1927-1928
Honolulu Mining Company	1929
Hoover, W.H., Asst. Treas.	1927-1928
Hoover, W.H., Asst. Treas.	1929
Hoover, W.H., Asst. Treas.	1930
Hoover, W.H., Asst. Treas.	1931-1933
Howard Cooper Corporation	1939-1940
Hummingbird Mining Company	1929
Hummingbird Mining Company	1930
Hummingbird Mining Company	1934-1935
Hummingbird Mining Company	1936-1938
Hummingbird Mining Company. Zinc	1927-1928
I		1927-1928
I		1930
I		1931-1933
I		1934-1935
I		1936-1938
I		1939-1940
I		1941-1944
I		1945-1947
Idaho and Eastern Mining and Milling Company	1936-1938
Idaho First National Bank	1936-1938
Idaho First National Bank	1939-1940
Idaho Mining Association	1934-1935
Idaho Mining Association	1936-1938
Idaho Mining Association	1939-1940
Idaho Transmission Company	1934-1935
Idaho, State of	1934-1935
Idaho, State of	1936-1938
Idaho, State of. Bureau of Industrial Hygiene	1939-1940
Idaho, State of. Bureau of Industrial Hygiene	1941-1944
Idaho, State of. Department of Income Tax	1936-1938
Idaho, State of. Industrial Survey	1936-1938
Idaho, State of. Public Utilities Commission	1934-1935
Idaho, State of. Public Utilities Commission	1939-1940
Idaho, State of. Secretary of State	1934-1935
Idaho, State of. State Insurance Fund	1939-1940
Idaho, State of. State Insurance Fund	1941-1944
Idaho, State of. Unemploment Compensation Benefits	1936-1938
Industrial Accident Board	1927-1928
Industrial Accident Board	1931-1933
Industrial Accident Board	1941-1944
Insurance	1931-1933
Insurance, Idaho State Fund	1939-1940
Insurance, Idaho State Fund	1941-1944
Insurance, Idaho State Fund. Bulletins	1939-1940
Insurance, Idaho State Fund. Bulletins	1941-1944
Insurance. Compensation	1934-1935
Insurance. Compensation	1936-1938
Insurance. Fire	1934-1935
Insurance. Fire	1936-1938
International Union of Mine, Mill, and Smelter Workers	1941-1944
Iron Mountain Mining Company	1941-1944
Iron, Coke, Zinc Differentials	1927-1928
J		1927-1928
J		1930
J		1931-1933
J		1934-1935
J		1936-1938
J		1939-1940
J		1941-1944
J		1945-1947
Jessup, P.B., Comptroller	1939-1940
K		1927-1928
K		1931-1933
K		1934-1935
K		1936-1938
K		1939-1940
K		1941-1944
K		1945-1947
L		1927-1928
L		1929
L		1930
L		1931-1933
L		1934-1935
L		1936-1938
L		1939-1940
L		1941-1944
L		1945-1947
Laclede Mining Company	1931-1933
Laclede Mining Company	1939-1940
Lathes	1939-1940
Lead Industries Association	1934-1935
Lead Industries Association	1936-1938
Lead Industries Association	1939-1940 [2]
Lead Tariff	1934-1935
Leary, Dan J., Foreman	1939-1940
Leary, Dan J., General Foreman	1931-1933
Leary, Dan J., General Foreman	1934-1935
Leary, Dan J., General Foreman	1936-1938
Lease, Aurum Lone Pine	1936-1938
Lease, Conn, Harry H.	1936-1938
Lease, Federal	1936-1938
Lease, Hodgins	1936-1938
Lease, Maki and Talo	1941-1944
Lease, Paulsen and Tapper	1936-1938
Lease, Paulsen and Tapper	1939-1940
Lease, Roberts, Wm.	1936-1938
Lease, Tapper, Etc.	1936-1938
Lease, Vose, Loy L.	1939-1940
Leases	1936-1938
Leland, W.S., Chief Electrician	1927-1928
Linde Air Products Company	1931-1933
Linde Air Products Company	1934-1935
Linde Air Products Company	1939-1940
Lists of Men Working	1929
Locomotive, Trolley Locomotive, G.E.	1934-1935
M		1927-1928
M		1929
M		1930
M		1931-1933
M		1934-1935
M		1936-1938
M		1939-1940
M		1941-1944
M		1945-1947
Macafee, Robert D., Jr.	1936-1938
Machinery, Used	1939-1940
Mc		1945-1947
Metal Prices. Daily Quotations	1934-1935
Metal Prices. Daily Quotations	1936-1938
Metal Prices. Daily Quotations	1939-1940
Metal Prices. Weighted Averages	1934-1935
Metal Prices. Weighted Averages	1936-1938
Metal Prices. Weighted Averages	1939-1940
Metal Prices. Weighted Averages	1941-1944
Metal Prices. Weighted Averages	1945-1947
Metal Reserves Company	1941-1944
Mileage, Auto	1939-1940
Mill Costs	1927-1928
Mill Maintenance	1927-1928
Mill Operating	1927-1928
Mill Operating	1929
Mill Operating	1930
Mill Operating	1931-1933
Miller, H.H, Auditor	1927-1928
Miller, H.H, Auditor	1929
Miller, H.H, Auditor	1930
Mine Operators Committee	1927-1928
Mine Operators Committee	1929
Mine Operators Committee	1930
Mine Operators Committee	1931-1933
Mine Operators Committee	1934-1935
Mine Rescue	1927-1928
Mine Rescue	1929
Mine Rescue	1930
Mine Rescue	1931-1933
Mine Rescue	1934-1935
Minerals Separation North American Corporation	1939-1940 [2]
Minerals Separation North American Corporation	1941-1944
Mining Exhibit. San Fransico	1939-1940
Mining Machinery	1927-1928
Mining Machinery	1929
Mining Machinery	1930
Mining Machinery	1931-1933
Mining Stocks	1941-1944
Montana Power Company	1939-1940
Moore, F. Cushing	1927-1928
N		1927-1928
N		1929
N		1930
N		1931-1933
N		1936-1938
N		1939-1940
N		1941-1944
N		1945-1947
National Pipe and Tank Company	1941-1944
National Zinc Company	1927-1928
Nelson, H.F., Chief Electrician	1931-1933
Nelson, H.F., Chief Electrician	1934-1935
Nelson, H.F., Chief Electrician	1936-1938
Nelson,H.F., Chief Electrician	1939-1940
Net Profits Tax	1927-1928
Net Profits Tax	1929
Net Profits Tax	1931-1933
Net Profits Tax	1934-1935
Net Profits Tax. Misc. Correspondence	1927-1928
Nonferrous Metals Commission	1941-1944
Northern Pacific Railway Company	1927-1928
Northern Pacific Railway Company	1929
Northern Pacific Railway Company	1930
Northern Pacific Railway Company	1931-1933
Northern Pacific Railway Company	1934-1935
Northern Pacific Railway Company	1936-1938
Northern Pacific Railway Company	1939-1940
Northern Pacific Railway Company	1941-1944
Northern Pacific Railway Company	1945-1947
Northport Smelting and Refining Company	1936-1938
O		1927-1928
O		1929
O		1930
O		1931-1933
O		1934-1935
O		1936-1938
O		1939-1940
O		1941-1944
O		1945-1947
Option Mining Company	1929
Option Mining Company	1930
Ore Records, Zinc. Hummingbird, Ambergris	1931-1933
P		1927-1928
P		1929
P		1930
P		1931-1933
P		1936-1938
P		1939-1940
P		1941-1944
Pacific Northwest Advisory Board	1941-1944
Payroll	1936-1938
Payroll	1939-1940
Payroll	1941-1944
Payroll	1945-1947
Payroll. Orders	1945-1947
Payroll. Statistics. All Companies	1936-1938 [2]
Payroll....monthly, September To September	1945-1947 [13]
Pennsylvania Smelting Company	1931-1933
Pennsylvania Smelting Company	1936-1938
Pipe	1936-1938
Pollution	1934-1935
Pollution	1936-1938
Portal Number Five. Photograph	1939-1940
Power	1931-1933
Power	1934-1935
Power	1936-1938
Power	1939-1940
Power Contracts	1934-1935
Premium Affidavits	1945-1947
Press Times Publishing Company	1936-1938
Progress	1936-1938
Public Utilities Consolidated Corporation	1934-1935
Pumps. Suzler	1934-1935
Q		1931-1933
Quota Committee	1945-1947
R		1927-1928
R		1929
R		1930
R		1931-1933
R		1934-1935
R		1936-1938
R		1939-1940
Ramstedt, A.P., Comptroller	1927-1928
Ramstedt, A.P., Comptroller	1929
Ramstedt, A.P., Comptroller	1931-1933
Ramstedt, A.P., Comptroller	1934-1935
Ramstedt, A.P., Comptroller	1936-1938
Reconstruction Finance Corporation	1934-1935
Rent Schedule	1936-1938
Reorganization	1939-1940
Reports, Accidents	1945-1947
Reports, Production	1945-1947
Reports, Progress	1945-1947
Reports. Annual	1931-1933
Reports. Annual	1934-1935
Reports. Annual	1936-1938
Rice's Bakery	1934-1935
Roanoke Mining Company	1936-1938
Rosenblatt Trading Company	1927-1928
Ruth Case	1931-1933
S		1927-1928
S		1929
S		1930
S		1931-1933
S		1934-1935
S		1936-1938
S		1939-1940
S		1941-1944
S		1945-1947
Safe, York Manganese	1934-1935
Saint Joseph's Orphanage	1939-1940
School District Number Eleven	1934-1935
Seattle Curb and Mining Exchange	1931-1933
Seattle Curb Exchange	1929
Seattle Curb Exchange	1930
Sherman Lead Company	1929
Sherman Lead Company	1930
Sherman Lead Company	1934-1935
Sherman Lead Company	1936-1938
Sherman Lead Company	1939-1940
Shoo Fly Number Two Lode	1945-1947
Shoshone County	1934-1935
Shoshone County	1936-1938
Shoshone County. Board of County Commissioners	1936-1938
Shoshone Credit Association	1936-1938
Shoshone Credit Association	1939-1940
Shoshone Credit Association	1941-1944
Silver	1931-1933
Silver Cable Mining Company	1934-1935
Silver Cable Mining Company	1936-1938
Simons, W.H., Supt.	1930
Social Security	1936-1938
Social Security	1939-1940
Spokesman Review	1934-1935
Standard Oil Company	1936-1938
Stoble Assessment Work	1930
Stockholders	1927-1928
Stockholders and Directors Meetings	1927-1928
Stockholders and Directors Meetings	1929
Stockholders and Directors Meetings	1930
Stockholders and Directors Meetings	1931-1933
Stockholders and Directors Meetings	1934-1935
Stockholders and Directors Meetings	1936-1938
Stratton Mines Company	1927-1928
Stroble Mining Company	1929
Success Mining Company	1927-1928
Success Mining Company	1929
Sullivan Mining Company	1936-1938
Sullivan Mining Company. Assays	1936-1938
Sundry Stocks	1931-1933
Sunshine Mining Company	1934-1935
T		1927-1928
T		1929
T		1930
T		1931-1933
T		1934-1935
T		1936-1938
T		1939-1940
T		1941-1944
T		1945-1947
Tariff. Lead and Zinc	1936-1938
Tax, Forest Protection	1934-1935
Tax, Mines Tax Act	1934-1935
Taxes	1931-1933
Taxes	1934-1935
Taxes	1936-1938
Taxes	1941-1944
Taxes, Employee Witholding	1941-1944
Taxes. Assessed Valuations	1936-1938
Thatcher, E.F., Master Mechanic	1931-1933
Thatcher, John E., Mill Supt.	1927-1928
Tinling and Powell	1939-1940
Tinling and Powell	1941-1944
Tintic Stand Mining Company	1941-1944
Trade Dollar Mining Company	1945-1947
Traffic Department	1936-1938
Trout Mining Company	1934-1935
Truck	1945-1947
Truck Quotations	1934-1935
U		1927-1928
U		1929
U		1931-1933
U		1934-1935
U		1936-1938
U		1939-1940
U		1941-1944
U		1945-1947
Union Pacific Railroad Company	1939-1940
Union Pacific Railroad Company	1945-1947
United States V. Hercules	1939-1940
United States V. Hercules	1941-1944
United States.  War Production Board. Quota	1945-1947
United States. Bond Payroll Deductions	1941-1944
United States. Bureau of Mines	1934-1935
United States. Bureau of Mines	1936-1938
United States. Bureau of Mines	1945-1947
United States. Civilian Defense	1941-1944
United States. Civilian Production Administration	1945-1947
United States. Department of Labor	1934-1935
United States. Department of Labor	1936-1938
United States. Employment Service	1941-1944
United States. Forest Service	1934-1935
United States. Forest Service	1936-1938
United States. Office of Defense Transportation	1941-1944
United States. Office of Price Administration	1941-1944
United States. Securities and Exchange Commission	1934-1935
United States. Securities and Exchange Commission	1936-1938
United States. Treasury Department	1936-1938
United States. Treasury Department	1939-1940
United States. Treasury Department	1941-1944
United States. Treasury Department	1945-1947
United States. Treasury Department, Information Return	1936-1938
United States. War Manpower Commission	1941-1944
United States. War Production Board	1941-1944 [2]
United States. War Production Board	1945-1947
V		1927-1928
V		1929
V		1930
V		1931-1933
V		1934-1935
V		1936-1938
V		1941-1944
Vacations	1941-1944
W		1927-1928
W		1929
W		1930
W		1931-1933
W		1934-1935
W		1936-1938
W		1939-1940
W		1941-1944
W		1945-1947
Wages	1931-1933
Wages	1934-1935
Wages	1936-1938
Wages	1939-1940
Wages, Employees	1927-1928
Wages, Employees	1929
Wages, Employees	1930
Wages, Employees	1931-1933
Wages, Employees	1934-1935
Waiver, William Thompson	1941-1944
Wallace Bank and Trust Company	1934-1935
Wallace Bank and Trust Company	1936-1938
Wallace Board of Trade	1936-1938
Water Rent	1931-1933
Water. George Gulch	1939-1940
Western Star Group	1934-1935
Western Union Mining Company	1927-1928
Western Union Mining Company	1929
Western Union Mining Company	1930
Western Union Mining Company	1931-1933
Western Union Mining Company	1934-1935
White, Congressman Compton I.	1939-1940
Wilbur Mining Company	1927-1928
Wilson, Harry R., Metallurgist	1929
Wilson, Harry R., Metallurgist	1930
Works Progres Administration	1936-1938
Wourms, John H.	1930
Wourms, John H.	1931-1933
Wourms, John H.	1934-1935
Wourms, John H.	1936-1938
Wourms, John H.	1939-1940
XYZ		1945-1947
Y		1931-1933
Y		1934-1935
Y		1936-1938
Y		1939-1940
Y		1941-1944
Z		1927-1928
Z		1929
Z		1930
Z		1931-1933
Z		1936-1938
Z		1939-1940
Z		1941-1944
Zinc Institute, American	1934-1935
Zinc Institute, American	1936-1938
Zinc Institute, American	1945-1947
Zinc Statistics	1934-1935
Zinc Statistics	1936-1938

mg236.htm / February 1995

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