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Special Collections & Archives

Manuscript Group 300

Howard Company

Records, 1939-1942
0.5 cubic feet

The records of the Howard 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 Clay Williams in May 1987, with funds provided by the National Historical Publications and Records Commission. Processing was completed by Judith Nielsen in July 1992.


In January of 1940, Clarence I. Paulsen, his brother Howard Paulsen, Henry L. Day, and Henry's father Harry L. Day organized the Howard Company as a partnership, with Clarence Paulsen as the managing partner.

The Howard Company's principal asset was a lease on the Roxbury gold placer mine in Scott Bar, Siskiyou County, California, owned by Henry L. Day. Clarence Paulsen owned much of the equipment employed. Apparently Paulsen had previously attempted operation of this mine as the Clarence-Roxbury Company, but lacked the necessary capital.

The partners viewed the Howard Company project as a test of the values of the ground. In fact, operations lasted only until July 1940 and never showed a profit.

The Howard Company left most of its equipment for sale with the S. A. Gillette Company of Yreka, California. Equipment judged useful in the Idaho mines and equipment Gillette was unable to sell was shipped to Wallace, Idaho. The partnership was finally dissolved in May 1942.


The records of the Howard Mining Company span the years 1940 to 1942. Included are business correspondence, financial statements, financial ledgers, tax returns, and payroll records.

Related records can be found in the records of the Roxbury Placer Mine.


The records of the Howard Company are divided into three series.

The General Correspondence and Related Records is an alphabetically arranged file containing business correspondence, financial statements, reports of bookkeeper Henry Burmester, social security information blanks, receipts, and other records.

Financial Records, the second series, contains a financial ledger, a voucher and check register, schedules of rentals and insurance, and federal and state partnership income tax returns.

The final series, Personnel Records, contains a monthly time book and payroll records for 1940.


I. General Correspondence and Related Records, 1939-1941	1
II. Financial Records, 1940-1942	1
III. Personnel Records, 1940	1


Box	Folder	Description                

I. General Correspondence and Related Records, 1939-1942

1	1	Buhrmester, Henry, 1940
	2	D; Day, Henry Lawrence; Daniel, J.L., 1939-1942
	3	F-G, 1940-1941
	4	H; Howard Cooper Air Compressor; I; Insurance, 1940
	5	N-P, 1940
	6	Paulsen, Clarence I., 1940-1941
	7	R-S, 1940-1942
	8	Statements, Financial, 1940-1942
	9	Social Security (Employee information blanks), 1940
	10	T-W, 1940

II. Financial Records, 1940-1942

	11	General ledger, 1940-1942
	12	Voucher and check register, 1940-1942
	13	Check register, 1940-1942
	14	List of checks written on Howard account by Clarence Paulsen, 1940
	15	Schedules of rentals and insurance, 1940
	16	State and federal partnership income tax returns, 1940-1942

III. Personnel Records, 1940

	17	Monthly time book, 1940
	18	Payroll records, 1940

mg300.htm / March 1995

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