Special Collections & Archives
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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