University of Idaho

Manuscript Group 80

Tiger Hotel Company

Records, 1909-1945
6 cubic feet

The records of the Tiger Hotel Company were originally processed in July 1981 by Judith Nielsen. Additional records of the company were found in the Day Mines records donated to the University of Idaho Library by Henry L. Day in 1984 and 1985. These records were added to the previous group and the collection was reprocessed by Judith Nielsen in February 1993.


The Tiger Hotel, located in Burke, Idaho, seven miles from Wallace, was a three story frame hotel with 150 rooms. It was built over the South Fork of the Coeur d'Alene River, and the Northern Pacific Railroad tracks ran through the lobby.

The original Tiger Hotel, named after the Tiger-Poorman mine, was built in the fall of 1896, and extended virtually from one wall of the narrow canyon to the other. It was damaged by a grease fire in the kitchen in 1897. The fire of 1923 which destroyed the town of Burke also destroyed the hotel, but it was soon rebuilt and enlarged. The 1927 Sanborn map of Burke shows the hotel divided into two distinct buildings; the new building contained the dining room, kitchen, and bakeshop, while in the old, the three floors above the ground floor contained 14 single and 18 double rooms.

After the 1907 Hercules Mill fire the Day brothers leased the 650 ton Tiger Mill at Burke. With the mill lease Eugene Day and James McCarthy of the Hecla Mining Company bought the Tiger boarding house, affectionately called the Beanery, which was located in the center of Burke. To supply the kitchen, Eugene operated a small farm in the valley on the South Fork of the Coeur d'Alene River. In October 1909, the Tiger Hotel Company was organized as a co-partnership with Eugene Day controlling 3/4 interest and James McCarthy controlling 1/4. By 1923 the partnership had grown to include Harry L. Day, Jerome J. Day, Eleanor Day Boyce, Blanche Day Ellis, each with a 3/16 interest, and James F. McCarthy retaining his 4/16 interest. In 1934 Blanche sold her share in the hotel to her brother Harry.

The hotel's only purpose was to provide food and lodging for the miners of the area, and although it was owned and operated by private individuals, it was under common management with the three large mining companies in the area. An occasional transient was accommodated if there was a spare room, and many local families would eat there, finding the food both good and inexpensive.

In 1924 rumor had it that the Standard Boarding House in Mace would be reopened and turned into a mine boarding house. Although in a very bad state of repair, the Tiger partnership did not want any competition so they purchased the hotel. The building remained empty until it was torn down in 1933.

In 1942, in spite of adverse wartime conditions, the owners of the Tiger Hotel made every effort to maintain a high standard of boarding and lodging conditions. In 1944, with three of the four partners dead, and the operation gradually deteriorating under rationing to the point where a profit could no longer be made, the partnership was dissolved. On the last day of business, March 31, 1933, the Estate of James F. McCarthy still controlled a 1/4 interest, the Estate of Harry L. Day 3/8, the Estate of Jerome J. Day 3/16, and Eleanor Day Boyce, the surviving partner, 3/16. Rather than shut down the hotel, Mr. Hanley of Star Mines agreed to purchase the business, the inventory, prepaid accounts, buildings, and surface rights, for $12,000. On April 1944, the Sullivan Mining Company took over the management of the hotel. Before its destruction in April 1944, the hotel had become an apartment building housing many children who thought it was great fun having a train running through their house. The hotel was eventually sold to Ed Woods of Osburn who had it torn down since it was being vandalized and because it posed a fire hazard to nearby homes.


The records of the Tiger Hotel Company span the years 1909 to 1945. with the bulk of the records covering the years 1914 to 1944. Included are correspondence files and financial records.

Other information on the hotel may be found in the papers of Harry L. Day whose files detail the embezzlement charges against P.J. Maggy.


The records of the Tiger Hotel Company are divided into two series, correspondence and financial records.

The correspondence series is an alphabetically arranged group of files which include not only correspondence but also accident reports, board and room schedules, lists of equipment, inventories, financial statements, and a partial transcript of the trial of several men arrested for playing poker in a room at the hotel. The original inventory of this record group is the first item in this series.

The financial records include a complete set of voucher registers, 1910-1944, account books, cash books, a ledger, payroll sheets, check stub books, 1922-1930 (January-August 1926 is missing), and bank statements with paid checks, 1931-1944. The checks with the bank statements are of two types--voucher checks which are documented in the voucher registers, and payroll checks which are documented in the payroll journal only through 1936. It was therefore decided to retain all statements and paid checks. Beginning in April 1942 Employees Defense Bond Fund statements are also included with the Hotel statements.


I. Correspondence, 1911-1944	1
II. Financial, 1909-1945	2-4& o.s


Box Folder Description

I. Correspondence, 1911-1944

1	l	Original inventory, 1981	1
	2	A; Accidents, 1918-1937	30
	3	Apartments (proposed), 1937-1941	6
	4	Applications, 1922-1942	17
	5	Assessments, 1932-1937	7
	6	B; 1923-1937	13
	7	Board and room schedules, 1936-1942	11
	8	C-D, 1914-1942	22
	9	Day, Henry L.; Dividends, 1924-1936	11
	10	E; Employees--Wallace Building, 1925-1942	13
	11	Equipment, 1918-1927	10
	12	F, 1911-1934	6
	13	G-H, 1916-1944	21
	14	Harmon, F.S., & Company, 1914-1927	18
	15	Hartford Accident & Indemnity, 1925-1931	8
	16	Heating plant, 1922-1925	13
	17	I, 1922-1942	7
	18-22	Income tax, 1917-1919	72
	23	Income, Employees, 1918-1930	12
	24	Insurance, 1921-1936	10
	25-26	Inventories, 1916; 1923-1931	61
	27	J-K, 1919-1934	11
	28	Liberty Bonds, 1918-1919	2
	29	M, 1916-1937	15
	30	McCarthy, James F., 1921-1933	6
	31	N-P, 1918-1943	9
	32	Post Office, 1928-1929	10
	33	R, 1918-1936	5
	34	S, 1918-1944	32
	35	Standard Boarding House, 1927-1933	3
	36-43	Statements, Financial, 1911-1944	284
	44	Sugar data and used stamps, 1941-1942	5
	45	T, 1918-1919	6
	46	U; U.S. Treasury Department, 1935-1944	9
	47	V-W, 1919-1944	15
	48	Wage and Hour and Public Contracts Division, 1942-1943	27
	49	Wage scale, 1922-1937	12

II. Financial Records, 1909-1945

2	50	Appraisal, 1937	1
	51-57	Board and room statements, 1933-1944	134
	58	Corporate State income tax returns, 1931-1944	15
	59	Federal income tax returns, 1932-1944	25
	60	Return of income tax withheld on wages, 1943-1945	4
	61	State and Federal social security tax returns and correspondence, 1937-1944	86
	62-66	Check stub books, 1922-1930	9
	67-70	Bank statements & paid checks, September l931-December 1932	16
3	71-99	Bank statements & paid checks, January 1933-August 1942	121
4	100-104	Bank statements & paid checks, September 1942-1944	40
	105-106	Inventory books, 1916-1923	2
os	107-113	Cash books, 1915-1944	7
4	114	Idaho sales tax from employees, 1935-1936	250
os	115	Monthly payroll sheets, 1909-1936	1
	116	Employee compensation record, 1941-1943	1
4	117	Financial journal, 1909-1914	1
	118	Financial ledger, 1909-1914	1
	119-120	General ledger, 1914-1944	2
	121	Voucher registers, 1910-1914	2
os	122-132	Voucher registers, 1914-1940	11

November 1995 / mg080.htm

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