Archives West Finding Aid

The records of the Copper King Mining and Smelting Company consist of six series: Records of the Board of Directors and the Stockholders, 1901-1943; General Correspondence and Related Records, 1905-1945; Capital Stock Records, 1901-1945; Financial Records, 1906-1949; Personnel Records, 1941-1942; Tax Records, 1929-1944.

The first series, Records of the Board of Directors and the Stockholders, includes two minute books, one file of annual reports from 1942, reports to stockholders, and other files containing notices of meetings, minutes, proxy notices, ballots, and lists of stockholders.

General Correspondence and Related Records, the second series, includes a folder of legal papers, 1908-1929. Included therein, in no particular order, are the certificate of incorporation, the certificate of stock increase, deeds, leases, indentures, proofs of labor and of publication, and lode claims. An alphabetically-organized file contains similar documents for the period 1908-1916. Other folders hold records relating to by-laws, insurance, licenses for explosives, wages, and disincorporation. There are three folders of correspondence, organized alphabetically, handled by secretary H. W. Ingalls, 1908-1912. A final folder contains annual reports and statements to Idaho agencies, 1931-1944.

The third series is Capital Stock Records; included are a ledger, a transfer ledger, and a journal, all oversized items. The ledgers cover 1904-1944; the journal, 1904-1932. A stock register and cancelled stock certificates cover gaps in the ledger/journal record. Ledgers, receipts, and correspondence, provide a good record of assessment activity, 1911-1941. There are five sets of general stockholder correspondence, all organized alphabetically. One covers 1916-1945, the other four cover two- or three-year periods from 1921 to 1931.

The fourth series, Financial Records, contains two ledgers and two journals, three of which are oversized items. One journal covers 1906-1913, the other journal and the ledgers cover 1932-1944. A miscellaneous file contains a bank book from 1930, a few statements of account with the Hercules Mining Company, and five bank statements, 1945-1949. Also included here are a folder of monthly and yearly financial statements, incomplete, 1927-1943, and a folder of check registers dating 1910-1930. The latter fills a gap in the ledger/journal coverage.

The fifth series, Personnel Records, includes only two thin folders. One contains payroll records for the second half of 1941, the other contains five employee cards and two notices concerning wages and taxes.

Tax Records, the final series, includes capital stock tax returns and correspondence, and federal and state tax returns.

Removal of cancelled stock certificates, assessment receipts, vouchers, proxy statements, and duplicate reports reduced the bulk of this collection by 10 cubic feet.