Archives West Finding Aid
Table of Contents
Miller and Sons Records, 1918-1971
Overview of the Collection
- Creator
- Miller and Sons
- Title
- Miller and Sons Records
- Dates
- 1918-1971 (inclusive)19181971
- Quantity
- 8 linear ft.
- Collection Number
- XOE_CPNWS0146millerandsons (collection)
- Summary
- The Miller and Sons Records document C.L. Miller, Percy D. Miller, and Clarence Miller's involvement in the shingle business in Whatcom County from 1918-1971. The collection includes administrative material, correspondence, equipment and operational records, financial records, payroll and personnel documents, photographs, advertisements, and union records.
- Repository
-
Western Washington University, Center for Pacific Northwest Studies
Goltz-Murray Archives Building
808 25th St.
Bellingham, WA
98225
Telephone: (360) 650-7534
cpnws@wwu.edu - Access Restrictions
-
Access to certain financial, payroll and personnel records is restricted until 2075.
- Languages
- English.
- Sponsor
- Funding for preparing this finding aid was provided through a grant awarded by the National Historical Publications and Records Commission. Funding for encoding the finding aid was awarded by the National Endowment for the Humanities.
Historical NoteReturn to Top
C.L. (Clarence L.) Miller (b. circa 1886) and his younger brother Percy David Miller (b. circa 1889) were born in Iowa and moved to Whatcom County, Washington in 1910. Both men worked in the lumber and shingle business, establishing Miller and Sons around 1918. In April 1921, Percy sold his interest in Miller and Sons to C.L., although he continued to work in the timber industry for many years thereafter. The Millers were involved with numerous other business partnerships in addition to Miller and Sons. They operated primarily throughout Whatcom County, but conducted some business in Skagit and King Counties as well.
In 1919, the Miller-Lidstone Lumber Company was formed in conjunction with L.W. Lidstone, although the latter was bought out by the Millers by the end of the year. C.L. was also involved in the Miller Logging Company (established in 1923 with Percy Miller and R.E. White), and the Miller-Allen Company (established in 1931 with W.R. Allen). In 1935, C.L. Miller partnered with R.E. Hagin to establish the Miller-Hagin Shingle Company, while also operating a mill owned by the Upright Shingle Company. By 1938, C.L. and Paul Gilfilen had established Miller-Gilfilen, and around 1939 C.L. partnered with John German to form Miller-German. In 1939 C.L. partnered with Oscar J. Olsen to create the Olsen-Miller Cedar Mill. This company was eventually renamed the Whatcom Cedar Mills Company, once P.K. Knutson was added to the partnership. The Whatcom Cedar Mills Company mill was located on Dakota Creek, near Blaine, WA.
C. L. married Johanna Miller around 1919, and together they had a son, Clarence Miller. In 1950, Clarence Miller joined his father in the shingle business, and became a partner in Miller and Sons.
Content DescriptionReturn to Top
The Miller and Sons Records contain primarily textual records documenting the business pursuits of C.L. (Clarence L.) Miller, his brother Percy Miller, and C.L.’s son, Clarence Miller. The collection spans the dates 1918 to 1971, and includes administrative material, correspondence, equipment and operational records, financial records, payroll and personnel documents, photographs, advertisements, and union records.
Administrative records are dated 1938-1958, and document various business partners’ stock options and investments in Miller and Sons companies. Furthermore, there are records of legal disputes and agreements, contracts for the acquisition, sale, release, and transfer of property throughout Whatcom County, as well as records of real estate taxes paid on those properties. Specific individuals referenced in these documents include P.K. Knutson, A.F. Kynell, and Oscar J. Olsen of the Olsen-Miller partnership.
Correspondence dates from around 1918 to 1963, and documents Miller and Sons’ business and legal activities, as well as equipment and machinery purchasing and sales. Some of the correspondence contains formal paperwork associated with those transactions.
Equipment records span the dates 1939-1956, and contain records related to the value and sale of mill machinery, as well as contracts and agreements with other individuals and businesses regarding the use and exchange of equipment.
Financial Records date from 1936-1963, and contain balance sheets, financial ledgers, reports, statements, and logbooks from jobs involving Miller and Sons and other companies. The bulk of the records consist of account cards documenting accounts payable and receivable for items such as goods, labor, services, employees, taxes, etc. Some of the account cards are restricted until 2075.
Operational records are dated 1936-1971, and comprise materials documenting the day-to-day functions and activities of various Miller and Sons entities. They include documents relating to auto usage, manufacturing and sales statistics, permits, licenses, shipment information, and supplies records.
Payroll and personnel records date from around 1939 to 1964, and include wage information, tax records, time books, Unemployment and Social Security forms, and other official documentation from various state and federal departments. Most of these records are restricted until 2075.
Photographs depict mill buildings, employees, and equipment dating from the 1920s to around the 1940s. Additionally, there are a few advertisements from early-twentieth century industries, including the shingle business. There are also some short historical writings authored by Ivy German, wife of John German, who was an occasional partner in the Millers’ business pursuits.
Union records span the dates 1949-1953, and document labor organizations and workers’ unions involved with the twentieth century lumber and shingle industries.
Use of the CollectionReturn to Top
Preferred Citation
Miller and Sons Records, Center for Pacific Northwest Studies, Western Libraries Archives & Special Collections, Western Washington University, Bellingham WA 98225-9123.
Administrative InformationReturn to Top
Arrangement
The Miller and Sons Records are organized with the following series arrangement:
- Series I. Administrative Records, 1938-1958
- Series II. Correspondence, 1918-1963
- Series III. Equipment Records, 1939-1956
- Series IV. Financial Records, 1936-1963 RESTRICTED
- Series V. Operational Records, 1936-1971
- Series VI. Payroll and Personnel Records, 1939-1964 RESTRICTED
- Series VII. Photographs, Advertisements, and Writings, circa 1930s-1940s
- Series VIII. Union Records, 1949-1953
Acquisition Information
Mike Miller donated the first installment of materials in March of 2006, and then made subsequent additions in 2009 and 2010.
Processing Note
The original donation comprising 2.5 linear ft. of material was processed by Emiley Jensen and Rainbow Koehl in 2006 and 2007. Rozlind Koester processed an additional 5.5 linear ft. of records between 2009 and 2010, and the finding aid was updated to reflect those changes.
Miscellaneous receipts and blank tax forms deemed non-archival in nature were removed from the collection.
NOTE ON COLLECTION TITLE: The Millers operated a number of companies that were related or subsidiary to the “Miller and Sons” entity. However, the records from those other companies were ultimately interfiled with the Miller and Sons Records. For clarity and continuity, this collection of records is referred to as the Miller and Sons Records, even though some of the materials specifically document the activities of those other companies.
Processing Note
About Harmful Language and ContentTo learn more about problematic content in our collections, collection description and teaching tools (including how to provide feedback or request dialogue on this topic), see the following Statement About Potentially Harmful Language and Content
Detailed Description of the CollectionReturn to Top
The following section contains a detailed listing of the materials in the collection.
Series I : Administrative Records , 1938-1958 Return to Top
| Container(s) | Description | Dates |
|---|---|---|
Business Transactions
|
1940-1956 | |
| Box/Folder | ||
| 1/1 | Blank contract |
1940s |
| 1/2 | Knutson, P.K. |
1944-1947 |
| 1/3 | Kynell, A.F. |
circa 1949-1956 |
| 1/4 | Olsen-Miller |
1941-1953 |
| 1/5 | Skagit Mill Company |
1943 |
| Box/Folder | ||
| 1/6 | Minutes |
circa 1941-1947 |
| 1/7 | Notice of stockholders' meeting |
1953 April 4 |
Property records
|
||
| Box/Folder | ||
| 1/8 | Real estate documents |
1940 ; 1953 |
| 1/9 | Taxes |
1948 |
Series II : Correspondence , 1918-1963 Return to Top
| Container(s) | Description | Dates |
|---|---|---|
| Box/Folder | ||
| 1/10-2/2 | Correspondence - business |
circa 1939-1963 |
| 2/3 | Correspondence - equipment |
1953-1961 |
| 2/4-2/8 | Correspondence - legal |
1918-1939 |
Series III : Equipment Records , 1939-1956 Return to Top
| Container(s) | Description | Dates |
|---|---|---|
| Box/Folder | ||
| 3/4-3/5 | Appraisal papers |
circa 1953-1956 |
| 3/6 | Contracts and agreements |
circa 1939-1941 |
| 3/7 | Customs forms |
circa 1950s |
| 3/8 | Prices and fees |
circa 1950s |
| 3/9 | Sales |
circa 1950s |
| 3/10 | Seymour Park Lumber Co. |
1954 |
| 3/11 | Sprinkler system - inventory |
1943 |
Series IV : Financial Records , 1936-1963 Return to Top
| Container(s) | Description | Dates |
|---|---|---|
Account Cards
|
circa 1930s-1960s | |
| Box/Folder | ||
| 4/1 | Miller, C.L. |
circa 1940-1948 |
| 4/1 | Miller, C.L. - personal |
circa 1940-1948 |
| 4/1 | German, John - investment and withdrawal |
circa 1940-1948 |
| 4/1 | Woods equipment |
circa 1940-1948 |
| 4/1 | Shingle mill equipment |
circa 1940-1948 |
| 4/1 | Shuksan mill |
circa 1940-1948 |
| 4/1 | Accounts receivable |
circa 1940-1948 |
| 4/1 | Mt. Baker National Forest |
circa 1940-1948 |
| 4/1 | Miller, Johanna |
circa 1940-1948 |
| 4/2 | Cash |
circa 1940-1948 |
| 4/2 | Bellingham |
circa 1940-1948 |
| 4/2 | Everett, Sedro Woolley, Mt. Vernon, Aberdeen |
circa 1940-1948 |
| 4/3 | Glacier, Maple Falls, Kendall, Deming, Acme |
circa 1940-1948 |
| 4/3 | Bills payable |
circa 1940-1948 |
| 4/3 | Kellogg, John A. |
circa 1940-1948 |
| 4/3 | Miscellaneous |
circa 1940-1948 |
| 4/3 | Bellingham Boom Co. |
circa 1940-1948 |
| 4/3 | Zwink, Frank |
circa 1940-1948 |
| 4/3 | Loonan Lumber Co. (Sioux Falls, SD) |
circa 1940-1948 |
| 4/4 | Bourdon Lumber Co. (North Hollywood, CA) |
circa 1939-1947 |
| 4/4 | Dicker, Walter H. |
circa 1939-1947 |
| 4/4 | Whiteside, James A. |
circa 1939-1947 |
| 4/4 | Kynell Lumber Co. |
circa 1939-1947 |
| 4/4 | Bellingham Lumber & Shingle Co. |
circa 1939-1947 |
| 4/4 | Wheeler, W.G. |
circa 1939-1947 |
| 4/4 | Kay Bee Shingles |
circa 1939-1947 |
| 4/4 | Forsgren, C.A. |
circa 1939-1947 |
| 4/4 | Seaboard Lumber Co. |
circa 1939-1947 |
| 4/4 | Morgan, F.E. |
circa 1939-1947 |
| 4/4 | Simonson-Usitalo |
circa 1939-1947 |
| 4/4 | Northwestern Lumber & Shingle Co. |
circa 1939-1947 |
| 4/4 | Payroll taxes |
circa 1939-1947 |
| 4/4 | Cash |
circa 1939-1947 |
| 4/5 | Mill supplies, repair |
circa 1939-1948 |
| 4/5 | Mill wages |
circa 1939-1948 |
| 4/5 | Mill industrial insurance |
circa 1939-1948 |
| 4/5 | Red Cedar Shingle Bureau |
circa 1939-1948 |
| 4/5 | Mill cedar |
circa 1939-1948 |
| 4/5 | Discount; interest, attorney fees |
circa 1939-1948 |
| 4/5 | Over and under weights |
circa 1939-1948 |
| 4/5 | Shingle sales |
circa 1939-1948 |
| 4/6 | Shingle bolts |
circa 1939-1948 |
| 4/6 | Dodge truck |
circa 1939-1948 |
| 4/6 | General expense |
circa 1939-1948 |
| 4/6 | Office supplies and expense |
circa 1939-1948 |
| 4/6 | Loss and gain |
circa 1939-1948 |
| 4/6 | Woods sundries and expense |
circa 1939-1948 |
| 4/6 | Car account |
circa 1939-1948 |
| 4/6 | Woods wages |
circa 1939-1948 |
| 5/1 | Woods industrial insurance |
circa 1939-1941 |
| 5/1 | Fir logs |
circa 1939-1941 |
| 5/1 | Cedar logs |
circa 1939-1941 |
| 5/1 | Gas and oil |
circa 1939-1941 |
| 5/1 | Miscellaneous jobs |
circa 1939-1941 |
| 5/1 | Yelton job |
circa 1939-1941 |
| 5/1 | Kelley, George job |
circa 1939-1941 |
| 5/1 | Silver Lake job |
circa 1939-1941 |
| 5/1 | Shuksan job |
circa 1939-1941 |
| 5/1 | Canyon Creek job |
circa 1939-1941 |
| 5/1 | Mt. Baker job |
circa 1939-1941 |
| 5/1 | Six Mile job |
circa 1939-1941 |
| 5/2 | Ruth Creek job #1 |
circa 1942-1947 |
| 5/2 | Ruht Creek job #2 |
circa 1942-1947 |
| 5/2 | Twin Lakes job #1 |
circa 1942-1947 |
| 5/2 | Twin Lakes job #2 |
circa 1942-1947 |
| 5/2 | Twin Lake job #3 |
circa 1942-1947 |
| 5/2 | Welcome Pass job |
circa 1942-1947 |
| 5/3 | Accounts receivable |
circa 1939-1943 |
| 5/4 | Income and inheritance tax |
circa 1936-1961 |
| 5/4 | Automobile |
circa 1936-1961 |
| 5/4 | Dues and subscriptions |
circa 1936-1961 |
| 5/4 | Miller & Sons |
circa 1936-1961 |
| 5/4 | Legal and professional fees |
circa 1936-1961 |
| 5/5 | Whatcom Cedar Mills |
circa 1938-1962 |
| 5/5 | Cash |
circa 1938-1962 |
| 5/5 | Lock box 91 |
circa 1938-1962 |
| 5/5 | Loss and gain |
circa 1938-1962 |
| 5/5 | Mining stock |
circa 1938-1962 |
| 5/5 | Life insurance |
circa 1938-1962 |
| 5/6 | Farm accounts |
circa 1940-1964 |
| 5/6 | Real estate |
circa 1940-1964 |
| 5/6 | Capital investment |
circa 1940-1964 |
| 5/7 | Other income |
circa 1930s-1960s |
| 5/7 | Miller-German operation |
circa 1930s-1960s |
| 5/7 | Setsaa, P.J. and C.L. Miller |
circa 1930s-1960s |
| 5/7 | Miller, Mrs. C.L. |
circa 1930s-1960s |
| 5/7 | Fordson |
circa 1930s-1960s |
| 5/8 | Miller, C.L. |
circa 1939-1963 |
| 6/1 | Miller, Clarence |
circa 1938-1961 |
| 6/1 | Bank of Sumas |
circa 1938-1961 |
| 6/1 | Kellogg, John A. |
circa 1938-1961 |
| 6/1 | Errion, E.R. and Oscar A. Zabel |
circa 1938-1961 |
| 6/1 | Haviland |
circa 1938-1961 |
| 6/1 | Barriere Planing Mills Ltd. |
circa 1938-1961 |
| 6/1 | Anderson, H.K. |
circa 1938-1961 |
| 6/1 | Bajema, James |
circa 1938-1961 |
| 6/1 | Bovenkamp, J.A. |
circa 1938-1961 |
| 6/1 | Van Mersbergen, Marvin |
circa 1938-1961 |
| 6/1 | Accounts receivable |
circa 1938-1961 |
| 6/1 | Accounts payable |
circa 1938-1961 |
| 6/1 | LeCocq and Simonarson |
circa 1938-1961 |
| 6/2 | Accounts payable |
circa 1937-1964 |
| 6/2 | Interest |
circa 1937-1964 |
| 6/2 | Fuel account |
circa 1937-1964 |
| 6/2 | Travel |
circa 1937-1964 |
| 6/2 | Appliances and furniture |
circa 1937-1964 |
| 6/2 | Clothes and gifts |
circa 1937-1964 |
| 6/2 | Expenses, miscellaneous |
circa 1937-1964 |
| 6/2 | Groceries, meat |
circa 1937-1964 |
| 6/2 | Medical, dental and optical |
circa 1937-1964 |
| 6/2 | Social Security |
circa 1937-1964 |
| 6/3 | Alphabetical: A-Z |
circa 1939-1958 |
| 6/4 | Alphabetical: A-L |
circa 1939-1964 |
| 6/5 | Alphabetical: M-Z |
circa 1939-1946 |
| 6/6 | Ruth Creek job #3 and some Alphabetical: A-Z account cards
RESTRICTED
|
circa 1939-1964 |
| Box/Folder | ||
| 7/1-7/2 | Account journals |
1937-1968 |
| 7/3-7/8 | Accounts payable |
circa 1936-1963 |
| Oversize Folder | ||
| Oversized Folder | Accounts payable register |
1950-1966 |
| Box/Folder | ||
| 7/9 | Accounts receivable |
circa 1939-1963 |
| 7/10 | Balance sheets |
1939-1955 |
| 7/11-8/3 | Financial ledgers |
1939-1954 |
| 8/4 | Paid notes and assignments |
1940-1944 |
Reports
|
1943-1948 | |
| Box/Folder | ||
| 8/5 | Conrad Barker, et al, Trustee |
1948 June 30 |
| 8/6 | Miller and Sons |
1948 March 31 |
| 8/7 | Whatcom Cedar Mills |
1943-1948 |
| Box/Folder | ||
| 8/8 | Standby accounts |
1946-1957 |
Statements and Logbooks
|
1939-1960 | |
| Box/Folder | ||
| 9/1 | Baeton, H.J. |
1956-1959 |
| 9/2 | Barton, N.Q. |
circa 1954-1960 |
| 9/3 | Bellingham Boom Co. |
1939-1943 |
| 9/4 | Block, Ray - Silver Tip Mine |
1951 August |
| 9/5 | Glacier Mining Co. |
circa 1951-1954 |
| 9/6 | Twin Lakes & Ruby Creek jobs |
1943-1948 |
| 9/7 | Water line |
circa 1950s |
| 9/8 | Western Carbon Inc. - coal mine job |
1951 July 5 |
| 9/9-9/16 | Miscellaneous accounts |
circa 1939-1950s |
Series V : Operational Records , 1936-1971 Return to Top
| Container(s) | Description | Dates |
|---|---|---|
| Box/Folder | ||
| 9/17 | Car record |
1939-1950 |
| 9/18 | Gas tax refunds |
1936-1941; 1947-1953 |
| 10/1 | Insurance - automobile, property, etc. |
circa 1953-1971 |
| 10/2 | Loading records and final settlements |
1952-1954 |
| 10/3 | Loads received from Simonson-Usitelo |
1947 |
| 10/4 | Local sales |
1947 |
| 10/5-10/7 | Manufacturing, sales and shipment records |
1939-1954 |
| 10/8 | Permits |
1950; 1952; 1961 |
| 10/9 | Survey of Manufacturers - census forms |
1950-1953 |
| 10/10 | Tallies on lumber and trusses |
undated |
| 10/11 | West Coast Lumbermen's Association - stumpage purchase records |
1950 |
Series VI : Payroll and Personnel Records , 1939-1964 Return to Top
| Container(s) | Description | Dates |
|---|---|---|
| Box | ||
| Box 11 | Employee personnel cards - alphabetical: A-W
RESTRICTED
|
circa 1940-1947 |
| Box/Folder | ||
| 12/1 | Payroll records
RESTRICTED
|
1940-1942; 1944-1948 |
| 12/2-12/3 | Reports of accidents
RESTRICTED
|
1939-1944 |
| 12/4 | Selective Service policies and classifications
RESTRICTED
|
circa 1943-1944 |
| 12/5 | Social Security application - Behme, Robert Edwin
RESTRICTED
|
1951 |
Payroll Taxes
|
circa 1935-1960 | |
| Box/Folder | ||
| 12/6 | Excise tax returns
RESTRICTED
|
1939-1964 (not inclusive) |
| 12/7 | Federal tax returns
RESTRICTED
|
circa 1935-1960 |
| 12/8 | Federal withholding
RESTRICTED
|
1947-1951 |
| 12/9 | Federal withholding exemption certificates
RESTRICTED
|
circa 1943-1951 |
| 12/10 | Miscellaneous payroll taxes
RESTRICTED
|
circa 1937-1954 |
| 12/11 | Tax registration certificates
RESTRICTED
|
1935-1937 |
| Box | ||
| Box 13 | Time books |
circa 1939-1968 |
| Box/Folder | ||
| 14/1-14/6 | Time and wage reporting |
1939-1952 |
| 15/1 | Unemployment forms (blank)
RESTRICTED
|
circa 1940s |
| 15/2-15/3 | Unemployemnt reporting
RESTRICTED
|
circa 1939-1952 |
| 15/4 | Wage rates
RESTRICTED
|
1948-1954 |
| 15/5 | Wage reports
RESTRICTED
|
1947-1951 |
| 15/6 | War Manpower Commission documents
RESTRICTED
|
circa 1942 |
Washington State Department of Labor & Industries
|
circa 1939-1971 | |
| Box/Folder | ||
| 15/7-15/9 | Form and correspondence
RESTRICTED
|
circa 1939-1971 (not inclusive) |
| 15/10-15/13 | Quarterly paryoll reports
RESTRICTED
|
1939-1942; 1947-1971 |
Series VII : Photographs, Advertisments, and Writings , circa 1930s-1940s Return to Top
| Container(s) | Description | Dates |
|---|---|---|
| Box/Folder | ||
| 16/1 | Photographs |
circa 1930s |
| 16/2 | Photographs - CD-R containing digital photographs
NOTE: These images were originally scanned by the donor as 1200 dpi JPEGs. They have been reformatted to 300 dpi and the color/contrast has been adjusted to improve the ivsual quality of the image. They are available in their original format by researcher request.
|
undated |
| 16/3 | Red Cedar Shingle advertisements |
undated |
| 16/4 | Miscellaneous advertisments |
undated |
| 16/5 | Miscellaneous writings by Ivy German |
undated |
Series VIII : Union Records , 1949-1953 Return to Top
| Container(s) | Description | Dates |
|---|---|---|
| Box/Folder | ||
| 16/6 | Dues |
1949-1952 |
| 16/7 | Fair Labor Standards Act materials |
undated |
| 16/8 | Pacific Northwest Logger's Association |
undated |
| 16/9 | United States Red Cedar Shingle Industry, Inc. |
undated |
| 16/10-16/12 | Western Softwood Shingle Manufacturer's Association and Washington-Oregon Shingle Weaver's District Council records |
1950-1953 |
Names and SubjectsReturn to Top
Subject Terms
- Lumber trade--Washington (State)--Whatcom County--History--Sources.
- Logging--Washington (State)--Whatcom County--History--Sources.
- Lumbermen--Labor unions--Washington (State)--History--Sources.
- Shingle Industry--History--Sources.
Corporate Names
- Miller Logging Co.
- Miller and Sons.
- Miller-Allen Co.
- Miller-German (Firm).
- Miller-Gilfilen (Firm).
- Miller-Hagin Shingle Co.
- Miller-Lidstone Lumber Co.
- Whatcom Cedar Mills Co.
Other Creators
-
Personal Names
- Kellogg, John A. (creator)
- Miller, C.L. (Clarence L.) (creator)
Finding aid prepared by Emiley Jensen
and Rozlind Koester
2010
This work is licensed under a Creative Commons Attribution 4.0 International License.
