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Special Collections & Archives

Manuscript Group 240

Idaho and Eastern Mining and Milling Company

Records, 1903-1938
1 cubic foot

The records of the Idaho and Eastern Mining and Milling Company are part of the records 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 Dixie Miller in October 1987. Processing was completed by Michael Tarabulski in May 1991. 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.


The Idaho and Eastern Mining and Milling Company was established in August, 1903 in Burke, Idaho, to hold, work, and operate mines of silver and lead ore in Shoshone county and to sell, work, mill, reduce and treat the product of mines. The company, according to the articles of incorporation, was to last 50 years. It actually lasted only 33 years, with a 19 year break between 1908 and 1927 when there were no meetings. At the last meeting held in 1908, the corporation was indebted in the amount of $4,000. More than half of this amount was owed on a note dating from 1906. An assessment of 1/2 cent per mill was levied on capital stock to pay off the debt. The mine apparently stopped operating in 1908 and was never reopened.

There was yearly improvement work done on the mine between 1908 and 1927 which the Hercules Mining Company paid for. By the time of the 1927 shareholders meeting, the Idaho and Eastern Company was indebted to the Hercules Mining Company in the amount of $6,000. Between 1927 and 1936, while John Wourms was president, the company held three assessments on capital stock to pay off debts, but in 1936 the Hercules Mining Company bought out the few remaining shareholders. The Idaho and Eastern Mining and Milling Company was dissolved in March of that year.


The records of the Idaho and Eastern Mining and Milling Company span the years 1903 to 1938, with the bulk of the material covering the years 1927 to 1936. Included are meeting minutes, reports to stockholders, annual financial statements, mine development progress reports, stock and financial ledgers, stock journals, cancelled stock certificates, assessment records, voucher and check registers, and federal and state tax returns.

Related materials can be found in the records of the Hercules Mining Company.


The records of the Idaho and Eastern Mining and Milling Company consist of five series: Records of the Board of Directors and the Stockholders, 1903-1936; General Correspondence and Related Records, 1927-1936; Capital Stock Records, 1903-1938; Financial Records, 1927-1936; and Tax Records, 1926-1937.

The first series contains a minute book, 1903-1936, and a folder of records related to meetings, 1927-1930. Included in the latter are notices of meetings and lists of stockholders. A second folder, primarily of monthly and yearly financial statements, also contains statements of Idaho and Eastern's account with the Hercules Mining Company.

The second series contains only two folders. The first contains progress reports of development work at the mine and an assortment of reports to government agencies. Most of the latter report no work done at the mine. A second folder contains annual reports for the State Inspector of Mines and Annual Statements of Domestic Corporations for the Idaho Department of State.

The third series includes a stock ledger and two stock journals. One of the journals, however, dates only 1903-1906 and contains no information not in the other journal, dated 1903-1927. There is a volume of cancelled stock certificates, preserved because the stock journal ends six years before the stock ledger, and a folder of assessment records and correspondence. The latter dates primarily 1925-1935, but contains a February 1938 letter from the Idaho First National Bank summarizing stock redemption.

The fourth series includes only a ledger and a voucher register, both 1934-1936, and a folder containing a check register, bank statements, and a few deposit slips and vouchers.

The final series contains tax returns, federal and state. The folder of state returns also contains a county tax receipt from 1927, and a statement of dissolution from 1937.

Removal of returned notices of meetings and assessments, bank statements and paid checks, cancelled stock certificates, and vouchers reduced the bulk of this collection by one cubic foot.


I.	Records of the Board of Directors and the Stockholders, 1903-1936	1
II.	General Correspondence and Related Records, 1927-1936	1
III.	Capital Stock Records, 1903-1938	1
IV.	Financial Records, 1927-1936	1
V.	Tax Records, 1926-1937	1


Box Folder Description

I. Records of the Board of Directors and the Stockholders, 1903-1936

1	1	Minutes, 1903-1936
	2	Records relating to meetings, 1927-1936
	3	Financial statements, 1930-1936

II. General Correspondence and Related Records, 1927-1936

	4	Progress reports, 1929-1935
	5	Annual Reports and Statements, Idaho, 1927-1936

III. Capital Stock Records, 1903-1938

	6	Stock ledger, 1903-1933
	7-8	Stock journals,1903-1927
	9	Cancelled stock certificates, 1903-1933
	10	Correspondence and assessment records, 1925-1935, 1938

IV. Financial Records, 1927-1936

	11	Ledger, 1934-1936
	12	Voucher register, 1934-1936
	13	Check register and bank statements, 1927-1936

V. Tax Records, 1926-1936

	14	Federal tax records, 1926-1936
	15	Idaho tax records, 1927, 1933-1936

mg240.htm / February 1995

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