Archives West Finding Aid
Table of Contents
Leonard Gilman Gaffney Papers, 1897-1978
Overview of the Collection
- Creator
- Leonard Gilman Gaffney, 1913-
- Title
- Leonard Gilman Gaffney Papers
- Dates
- 1897-1978 (inclusive)18971978
- Quantity
- 5 cubic feet
- Collection Number
- MG309 (collection)
- Summary
- Correspondence, tax returns, and other financial material relating to the various mining companies which eventually made up Day Mines, Inc. from the files of the firm's comptroller.
- Repository
-
University of Idaho Library, Special Collections and Archives
Special Collections and Archives
University of Idaho Library
875 Perimeter Drive
MS 2350
Moscow, ID
83844-2350
Telephone: 2088850845
libspec@uidaho.edu - Languages
- English
- Sponsor
- Funds for processing were provided by the National Historical Publications and Records Commission.
Funding for encoding this finding aid was provided through a grant awarded by the National Endowment for the Humanities.
Biographical NoteReturn to Top
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.
Content DescriptionReturn to Top
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.
Administrative InformationReturn to Top
Detailed Description of the CollectionReturn to Top
Series I. Alphabetical Files , 1897-1978Return to Top
| Container(s) | Description | Dates |
|---|---|---|
| Box/Folder | ||
| 1/1 | Abot Mining Company - Financial statements |
1967-1973 |
| 1/2 | Tax and DIA review |
1975-1978 |
| 1/3 | U.S. Office of Minerals Exploration contract |
1959 |
| 1/4 | Arnold, Lincoln. Correspondence |
1952-1961 |
| 1/5 | Aurum Mining Company - Federal tax returns |
1928-1950 |
| 1/6 | Coeur d'Alenes Company - Financial material |
1968-1970 |
| 1/7 | Crystal Lead Mines Company - Federal tax returns |
1937-1947 |
| 1/8 | Day, Lucy. Correspondence re: taxes |
1950-1969 |
| 1/9 | Day Mines, Incorporated - Annual office picnic |
1968 |
| 1/10 | Annual meeting notices |
1967-1969 |
| 1/11 | Annual reports |
1947-1968 |
| 1/12 | Aurum Mining Company IRS depletion case material |
1944-1961 |
| 1/13 | CAIGH agreement with Hecla |
1965 |
| 1/14 | Cash and income forecasts |
1958-1972 |
| 1/15 | Chadwick agreement with Bunker Hill |
1963 |
| 1/16 | DeLamar prospect sale |
1972 |
| 1/17 | Election statement under section 614(b), effective for the years |
1954, 1955, 1956, 1957 |
| 1/18 | Election to aggregate |
196- |
| 1/19 | Employee benefits |
1962-1969 |
| 1/20-22 | Federal income tax |
1962-1964 |
| 1/23 | Federal income tax |
1968 |
| 1/24 | Financial correspondence, worksheets, etc |
1916-1970 |
| 1/25 | Financial statements, Hecla-SEC form S-1 |
1971-1973 |
| 1/26 | Galena Mining Company-DMI exchange |
1969-1971 |
| 1/27 | Hecla exchange stock valuation |
1968-1971 |
| 1/28 | Hunter Ranch Agreement |
1965-1966 |
| 1/29 | Idaho taxes, correspondence |
1959 |
| 1/30 | Idaho income tax 1965-1968, amended |
1970 |
| 2/31-32 | Idaho sales tax, invoices, worksheets, tax receipts |
1965-1975 |
| 2/33 | Interest equalization tax, form 3780 |
1965-1968 |
IRS audits and depletion cases |
1947-1968 | |
| Box/Folder | ||
| 2/34 | Audit reports |
1947-1952, 1952-1957 |
| 2/35 | Tax court petition |
1957-1959, 1962-1963 |
| 2/36 | Depletion information |
1955-1956 |
| 2/37 | Teichmer audit (Depletion) |
1951-1953, 1956-1957 |
| 2/38 | Material for depletion case |
1911-1962 |
| 2/39 | Material for Tamarack depletion case |
1913-1963 |
| 2/40 | Correspondence re: depletion |
1960-1964 |
| 2/41 | DMI vs. Commissioner, legal documents |
1963-1964 |
| 2/42 | Correspondence with IRS re: Hercules |
1963 |
| 2/43 | Notes for IRS hearing |
1962-1964 |
| 2/44 | Submission to IRS re: Western Union Mining Co. |
1963 |
| 2/45 | Submission to IRS re: National Copper, Marsh, Hummingbird, Aurora-Sampson Mines |
1963 |
| 2/46 | Tax audits |
1968-1970, 1969-1975 |
| 2/47 | Knob Hill joint venture |
1959 |
| 2/48 | Kidder Peabody "Kaffir sale:" correspondence |
1969 |
| 2/49 | Leases |
1955-1960 |
| 2/50 | Memos |
1972-1973 |
| 2/51 | Metaline Contact Mines |
1960-1961 |
| 2/52 | Negotiations, etc |
1963-1970 |
| 2/53 | Nine Corporation |
1967 |
| 2/54 | Office forms |
undated |
| 2/55 | Ore reserves |
1957-1960 |
| 2/56 | PKK (Perry, Knox, Kaufman, Inc.) silver project |
1969-1972 |
| 2/57 | Percentage depletion pamphlets |
1959-1962 |
| 3/58 | Publications, articles, etc. |
1921-1974 |
| 3/59 | Quarterly report work sheets |
1954-1972 |
| 3/60 | Return of income tax withheld from Canadian addresses |
1948-1949 |
| 3/61 | Sherfey, Dean L., East ranch lands purchase |
1961 |
| 3/62 | Silver futures |
1969-1971 |
| 3/63 | Sterling East Group lease to Callahan Mining Co. |
1974 |
| 3/64 | Toombs property, sale of |
1969-1974 |
| 3/65-67 | Tax and other financial correspondence |
1952-1972 |
| 3/68 | Tax worksheets |
1971 |
| 3/69 | Washington sales/use taxes |
1962-1970 |
| 3/70 | Dayrock Mining Co. - Federal tax returns (incl. Option & Stratton) |
1925-1947 |
| 3/71 | IRS tax audits for 1926-1945 |
1928-1946 |
| 3/72 | Ore reserves |
1961 |
| 3/73 | Price control application (incl. Grayrock) |
1971 |
| 3/74 | Report of mining operations |
1928, 1929 |
| 3/75 | Duluth Mining Co. - Income tax returns |
1929-1947 |
| 3/76 | Ellis, Henry D. Basis notes (distributions) |
1962-1966 |
| 3/77 | Gaffney, Leonard G. - Correspondence and other personal papers |
1959-1974 |
| 3/78 | SEC publications |
1970-1972 |
| 3/79 | Social Security publications |
1972 |
| 3/80 | Tax publications |
1917-1975 |
| 3/81 | Book: Standard federal tax reports |
1973 |
| 3/82 | Book: Electronic data processing systems |
1964 |
| 3/83 | Book: How to make your services worth more |
1965 |
| 4/84 | Gold Hunter, Federal tax returns |
1950-1962 |
| 4/85 | Happy Day Mining Company. Federal tax returns |
1928-1947 |
| 4/86 | Hercules Mining Co. - 1913 valuation & early production |
1917-1927 |
| 4/87-88 | Federal tax returns |
1913-1947 |
| 4/89 | IRS audit and valuation reports |
1921-1939 |
| 4/90 | Humming Bird Mining Co., tax returns |
1929-1936 |
| 4/91 | Independence Lead unitization with Gold Hunter |
1966-1971 |
| 4/92 | Inland Empire Stores. Organizational papers |
undated |
| 4/93 | King Group. Recapitulation of costs |
undated |
| 4/94 | King Mining Company, federal tax returns, general ledger |
1943-1947 |
| 4/95 | L-D Mines. Mill deficiency claim negotiations |
1966-1967 |
| 4/96 | Marsh Mining Company - Audits |
1924-1929 |
| 4/97 | Tax returns |
1919-1929 |
| 4/98 | Federal tax returns |
1930-1944 |
| 4/99 | Monitor & Portland companies, audit reports |
1946 |
| 4/100 | Monitor Mining Company. Federal tax returns |
1940-1947 |
| 4/101 | National Copper Mining Company. Federal tax returns |
1941-1943 |
| 4/102 | Portland Mining Company. Federal tax returns |
1940-1943 |
| 4/103 | Sherman Lead Co. - Excess profits tax claim for relief |
1942-1947 |
| 4/104 | Federal tax returns |
1919-1947 |
| 5/105-106 | Income & excess profits work sheets |
1940-1945 |
| 5/107 | Internal Revenue tax audits |
1931-1950 |
| 5/108 | Silver State Mining Co., tax returns |
1944-1947 |
| 5/109 | Stanley Mining Co., tax returns |
1929-1947 |
| 5/110 | Tamarack & Custer Mining Co. - 250' scale maps |
1930-1947 |
| 5/111 | Claims filed for refund |
1937-1943 |
| 5/112 | Cost depletion summary |
1946-1958 |
| 5/113 | Depletion suit, Compromise work papers |
1948 |
| 5/114 | Depreciation schedule, Federal |
1941-1947 |
| 5/115 | Depreciation and depletion |
1939-1948 |
| 5/116-117 | Federal tax returns |
1930-1947 |
| 5/118 | Federal income tax worksheets |
1943-1946 |
| 5/119 | Income tax file |
1942-1947 |
| 5/120 | Internal Revenue tax audits |
1919-1949 |
| 5/121 | Ore reserve work sheets & maps |
1925-1948 |
| 5/122 | Valuation estimates for taxation purposes |
undated |
| 5/123 | Tintic Standard Mining Co. merger with Banner |
1973 |
| 5/124 | Treasure Vault Mining Co. - Federal tax returns |
1929-1946 |
| 5/125 | State tax returns |
1931-1947 |
| 5/126 | Various mines. Pre 1947 cost basis mining claims |
1955-1963 |
| 5/127 | Wallace, Idaho - Water |
|
| 5/128 | Treasurer's statements |
1962-1966 |
| 5/129 | Western Union Mining Co., federal tax returns |
1923-1947 |
Names and SubjectsReturn to Top
Subject Terms
- Mines and mineral resources--Idaho--Finance
Corporate Names
- Day Mines
Other Creators
-
Personal Names
- Gaffney, Leonard Gilman, 1913- --Archives.
Finding aid prepared by Judith Nielsen
1992
This work is licensed under a Creative Commons Attribution 4.0 International License.
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