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Manuscript Group 309

Leonard Gilman Gaffney, 1913-

Papers, 1897-1978
5 cubic feet


The papers of Leonard G. Gaffney, accountant, are part of the papers of Day Mines, Inc., donated to the University of Idaho by Henry Day in 1984 and 1985. Initial processing of this manuscript group was done by Judith Nielsen in November 1988 as part of a project funded by the National Historical Publications and Records Commission. Processing was completed by Judith Nielsen in September 1992.

BIOGRAPHY

Leonard Gilman Gaffney, comptroller for Day Mines, Inc., was born in Orofino, Idaho, on December 12, 1913, and attended high school in Weippe where his parents had a farm. He graduated from the University of Idaho School of Business Administration in 1937 and on May 1 of that year was employed as an accountant for Tamarack & Custer Consolidated Mining Company. He also served as accountant for the Dayrock, Monitor, and other associated companies. He handled a major part of the accounting work involved in the consolidation of the Monitor and King mining companies in the period 1940 to 1944, and for the consolidation of Day Mines, Inc., in 1947. He retired from Day Mines on March 31, 1973. In addition to his work for DMI he was also treasurer for the city of Wallace from 1962 to 1966, and served as vice president of Abot Mining Company and secretary-treasurer of Diem Mines, Ltd.

SCOPE AND CONTENT

The papers of Leonard G. Gaffney span the years 1897 to 1978 with the bulk of the material covering the years 1950 to 1970. Included are correspondence, tax returns, and other financial material of the various mining companies which eventually made up Day Mines, Inc. The papers are in one sequence arranged alphabetically by mine.


LEONARD GILMAN GAFFNEY

INVENTORY

Box 	Folder	Description

I. Alphabetical Files, 1897-1978

1	1	Abot Mining Company - Financial statements, 1967-1973
	2	Tax and DIA review, 1975-1978
	3	U.S. Office of Minerals Exploration contract, 1959
	4	Arnold, Lincoln. Correspondence, 1952-1961
	5	Aurum Mining Company - Federal tax returns, 1928-1950
	6	Coeur d'Alenes Company - Financial material, 1968-1970
	7	Crystal Lead Mines Company - Federal tax returns, 1937-1947
	8	Day, Lucy. Correspondence re: taxes, 1950-1969
	9	Day Mines, Incorporated - Annual office picnic, 1968
	10	Annual meeting notices, 1967-1969
	11	Annual reports, 1947-1968
	12	Aurum Mining Company IRS depletion case material, 1944-1961
	13	CAIGH agreement with Hecla, 1965
	14	Cash and income forecasts, 1958-1972
	15	Chadwick agreement with Bunker Hill, 1963
	16	DeLamar prospect sale, 1972
	17	Election statement under section 614(b), effective for the years, 1954, 1955, 1956, 1957
	18	Election to aggregate, 196-
	19	Employee benefits, 1962-1969
	20-22	Federal income tax, 1962-1964
	23	Federal income tax, 1968
	24	Financial correspondence, worksheets, etc, 1916-1970
	25	Financial statements, Hecla-SEC form S-1, 1971-1973
	26	Galena Mining Company-DMI exchange, 1969-1971
	27	Hecla exchange stock valuation, 1968-1971
	28	Hunter Ranch Agreement, 1965-1966
	29	Idaho taxes, correspondence, 1959
	30	Idaho income tax 1965-1968, amended, 1970
2	31-32	Idaho sales tax, invoices, worksheets, tax receipts, 1965-1975
	33	Interest equalization tax, form 3780, 1965-1968

IRS audits and depletion cases, 1947-1968

	34			Audit reports for 1947-1952, 1952-1957
	35			Tax court petition for 1957-1959,
 	1962-1963
	36			Depletion information, 1955-1956
	37			Teichmer audit (Depletion) 1951-1953, 1956-1957
	38			Material for depletion case, 1911-1962
	39			Material for Tamarack depletion case, 1913-1963
	40			Correspondence re: depletion, 1960-1964
	41			DMI vs. Commissioner, legal documents, 1963-1964
	42			Correspondence with IRS re: Hercules, 1963
	43			Notes for IRS hearing, 1962-1964
	44			Submission to IRS re: Western Union Mining Co., 1963
	45			Submission to IRS re: National Copper, Marsh, Hummingbird, Aurora-Sampson Mines, 1963
	46			Tax audits for 1968-1970, 1969-1975
	47	Knob Hill joint venture, 1959
	48	Kidder Peabody "Kaffir sale:" correspondence, 1969
	49	Leases, 1955-1960
	50	Memos, 1972-1973
	51	Metaline Contact Mines, 1960-1961
	52	Negotiations, etc, 1963-1970
	53	Nine Corporation, 1967
	54	Office forms, n.d.
	55	Ore reserves, 1957-1960
	56	PKK (Perry, Knox, Kaufman, Inc.) silver project, 1969-1972
	57	Percentage depletion pamphlets, 1959-1962
3	58	Publications, articles, etc., 1921-1974
	59	Quarterly report work sheets, 1954-1972
	60	Return of income tax withheld from Canadian addresses, 1948-1949
	61	Sherfey, Dean L., East ranch lands purchase, 1961
	62	Silver futures, 1969-1971
	63	Sterling East Group lease to Callahan Mining Co., 1974
	64	Toombs property, sale of, 1969-1974
	65-67	Tax and other financial correspondence, 1952-1972
	68	Tax worksheets, 1971
	69	Washington sales/use taxes, 1962-1970
	70	Dayrock Mining Co. - Federal tax returns (incl. Option & Stratton), 1925-1947
	71	IRS tax audits for 1926-1945, 1928-1946
	72	Ore reserves, 1961
	73	Price control application (incl. Grayrock), 1971
	74	Report of mining operations 1928, 1929
	75	Duluth Mining Co. - Income tax returns, 1929-1947
	76	Ellis, Henry D. Basis notes (distributions), 1962-1966
	77	Gaffney, Leonard G. - Correspondence and other personal papers, 1959-1974
	78	SEC publications, 1970-1972
	79	Social Security publications, 1972
	80	Tax publications, 1917-1975
	81	Book: Standard federal tax reports, 1973
	82	Book: Electronic data processing systems, 1964
	83	Book: How to make your services worth more, 1965
4	84	Gold Hunter, Federal tax returns, 1950-1962
	85	Happy Day Mining Company. Federal tax returns, 1928-1947
	86	Hercules Mining Co. - 1913 valuation & early production, 1917-1927
	87-88	Federal tax returns, 1913-1947
	89	IRS audit and valuation reports, 1921-1939
	90	Humming Bird Mining Co., tax returns, 1929-1936
	91	Independence Lead unitization with Gold Hunter, 1966-1971
	92	Inland Empire Stores. Organizational papers, n.d.
	93	King Group. Recapitulation of costs, n.d.
	94	King Mining Company, federal tax returns, general ledger, 1943-1947
	95	L-D Mines. Mill deficiency claim negotiations, 1966-1967
	96	Marsh Mining Company - Audits, 1924-1929
	97	Tax returns, 1919-1929
	98	Federal tax returns, 1930-1944
	99	Monitor & Portland companies, audit reports, 1946
	100	Monitor Mining Company. Federal tax returns, 1940-1947
	101	National Copper Mining Company. Federal tax returns, 1941-1943
	102	Portland Mining Company. Federal tax returns, 1940-1943
	103	Sherman Lead Co. - Excess profits tax claim for relief, 1942-1947
	104	Federal tax returns, 1919-1947
5	105-106	Income & excess profits work sheets, 1940-1945
	107	Internal Revenue tax audits, 1931-1950
	108	Silver State Mining Co., tax returns, 1944-1947
	109	Stanley Mining Co., tax returns, 1929-1947
	110	Tamarack & Custer Mining Co. - 250' scale maps, 1930-1947
	111	Claims filed for refund, 1937-1943
	112	Cost depletion summary, 1946-1958
	113	Depletion suit, Compromise work papers, 1948
	114	Depreciation schedule, Federal, 1941-1947
	115	Depreciation and depletion, 1939-1948
	116-117	Federal tax returns, 1930-1947
	118	Federal income tax worksheets, 1943-1946
	119	Income tax file, 1942-1947
	120	Internal Revenue tax audits, 1919-1949
	121	Ore reserve work sheets & maps, 1925-1948
	122	Valuation estimates for taxation purposes, n.d.
	123	Tintic Standard Mining Co. merger with Banner, 1973
	124	Treasure Vault Mining Co. - Federal tax returns, 1929-1946
	125	State tax returns, 1931-1947
	126	Various mines. Pre 1947 cost basis mining claims, 1955-1963
	127	Wallace, Idaho - Water
	128	Treasurer's statements, 1962-1966
	129	Western Union Mining Co., federal tax returns, 1923-1947

mg309.htm / March 1995

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