Leonard Gilman Gaffney Papers, 1897-1978
Table of Contents
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 Note
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 Description
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 Information
Return to TopDetailed Description of the Collection
-
Series I. Alphabetical Files, 1897-1978
-
Description: Abot Mining Company - Financial statementsDates: 1967-1973Container: Box/Folder 1/1
-
Description: Tax and DIA reviewDates: 1975-1978Container: Box/Folder 1/2
-
Description: U.S. Office of Minerals Exploration contractDates: 1959Container: Box/Folder 1/3
-
Description: Arnold, Lincoln. CorrespondenceDates: 1952-1961Container: Box/Folder 1/4
-
Description: Aurum Mining Company - Federal tax returnsDates: 1928-1950Container: Box/Folder 1/5
-
Description: Coeur d'Alenes Company - Financial materialDates: 1968-1970Container: Box/Folder 1/6
-
Description: Crystal Lead Mines Company - Federal tax returnsDates: 1937-1947Container: Box/Folder 1/7
-
Description: Day, Lucy. Correspondence re: taxesDates: 1950-1969Container: Box/Folder 1/8
-
Description: Day Mines, Incorporated - Annual office picnicDates: 1968Container: Box/Folder 1/9
-
Description: Annual meeting noticesDates: 1967-1969Container: Box/Folder 1/10
-
Description: Annual reportsDates: 1947-1968Container: Box/Folder 1/11
-
Description: Aurum Mining Company IRS depletion case materialDates: 1944-1961Container: Box/Folder 1/12
-
Description: CAIGH agreement with HeclaDates: 1965Container: Box/Folder 1/13
-
Description: Cash and income forecastsDates: 1958-1972Container: Box/Folder 1/14
-
Description: Chadwick agreement with Bunker HillDates: 1963Container: Box/Folder 1/15
-
Description: DeLamar prospect saleDates: 1972Container: Box/Folder 1/16
-
Description: Election statement under section 614(b), effective for the yearsDates: 1954, 1955, 1956, 1957Container: Box/Folder 1/17
-
Description: Election to aggregateDates: 196-Container: Box/Folder 1/18
-
Description: Employee benefitsDates: 1962-1969Container: Box/Folder 1/19
-
Description: Federal income taxDates: 1962-1964Container: Box/Folder 1/20-22
-
Description: Federal income taxDates: 1968Container: Box/Folder 1/23
-
Description: Financial correspondence, worksheets, etcDates: 1916-1970Container: Box/Folder 1/24
-
Description: Financial statements, Hecla-SEC form S-1Dates: 1971-1973Container: Box/Folder 1/25
-
Description: Galena Mining Company-DMI exchangeDates: 1969-1971Container: Box/Folder 1/26
-
Description: Hecla exchange stock valuationDates: 1968-1971Container: Box/Folder 1/27
-
Description: Hunter Ranch AgreementDates: 1965-1966Container: Box/Folder 1/28
-
Description: Idaho taxes, correspondenceDates: 1959Container: Box/Folder 1/29
-
Description: Idaho income tax 1965-1968, amendedDates: 1970Container: Box/Folder 1/30
-
Description: Idaho sales tax, invoices, worksheets, tax receiptsDates: 1965-1975Container: Box/Folder 2/31-32
-
Description: Interest equalization tax, form 3780Dates: 1965-1968Container: Box/Folder 2/33
-
IRS audits and depletion cases, 1947-1968
-
Description: Audit reportsDates: 1947-1952, 1952-1957Container: Box/Folder 2/34
-
Description: Tax court petitionDates: 1957-1959, 1962-1963Container: Box/Folder 2/35
-
Description: Depletion informationDates: 1955-1956Container: Box/Folder 2/36
-
Description: Teichmer audit (Depletion)Dates: 1951-1953, 1956-1957Container: Box/Folder 2/37
-
Description: Material for depletion caseDates: 1911-1962Container: Box/Folder 2/38
-
Description: Material for Tamarack depletion caseDates: 1913-1963Container: Box/Folder 2/39
-
Description: Correspondence re: depletionDates: 1960-1964Container: Box/Folder 2/40
-
Description: DMI vs. Commissioner, legal documentsDates: 1963-1964Container: Box/Folder 2/41
-
Description: Correspondence with IRS re: HerculesDates: 1963Container: Box/Folder 2/42
-
Description: Notes for IRS hearingDates: 1962-1964Container: Box/Folder 2/43
-
Description: Submission to IRS re: Western Union Mining Co.Dates: 1963Container: Box/Folder 2/44
-
Description: Submission to IRS re: National Copper, Marsh, Hummingbird, Aurora-Sampson MinesDates: 1963Container: Box/Folder 2/45
-
Description: Tax auditsDates: 1968-1970, 1969-1975Container: Box/Folder 2/46
-
Description: Knob Hill joint ventureDates: 1959Container: Box/Folder 2/47
-
Description: Kidder Peabody "Kaffir sale:" correspondenceDates: 1969Container: Box/Folder 2/48
-
Description: LeasesDates: 1955-1960Container: Box/Folder 2/49
-
Description: MemosDates: 1972-1973Container: Box/Folder 2/50
-
Description: Metaline Contact MinesDates: 1960-1961Container: Box/Folder 2/51
-
Description: Negotiations, etcDates: 1963-1970Container: Box/Folder 2/52
-
Description: Nine CorporationDates: 1967Container: Box/Folder 2/53
-
Description: Office formsDates: undatedContainer: Box/Folder 2/54
-
Description: Ore reservesDates: 1957-1960Container: Box/Folder 2/55
-
Description: PKK (Perry, Knox, Kaufman, Inc.) silver projectDates: 1969-1972Container: Box/Folder 2/56
-
Description: Percentage depletion pamphletsDates: 1959-1962Container: Box/Folder 2/57
-
Description: Publications, articles, etc.Dates: 1921-1974Container: Box/Folder 3/58
-
Description: Quarterly report work sheetsDates: 1954-1972Container: Box/Folder 3/59
-
Description: Return of income tax withheld from Canadian addressesDates: 1948-1949Container: Box/Folder 3/60
-
Description: Sherfey, Dean L., East ranch lands purchaseDates: 1961Container: Box/Folder 3/61
-
Description: Silver futuresDates: 1969-1971Container: Box/Folder 3/62
-
Description: Sterling East Group lease to Callahan Mining Co.Dates: 1974Container: Box/Folder 3/63
-
Description: Toombs property, sale ofDates: 1969-1974Container: Box/Folder 3/64
-
Description: Tax and other financial correspondenceDates: 1952-1972Container: Box/Folder 3/65-67
-
Description: Tax worksheetsDates: 1971Container: Box/Folder 3/68
-
Description: Washington sales/use taxesDates: 1962-1970Container: Box/Folder 3/69
-
Description: Dayrock Mining Co. - Federal tax returns (incl. Option & Stratton)Dates: 1925-1947Container: Box/Folder 3/70
-
Description: IRS tax audits for 1926-1945Dates: 1928-1946Container: Box/Folder 3/71
-
Description: Ore reservesDates: 1961Container: Box/Folder 3/72
-
Description: Price control application (incl. Grayrock)Dates: 1971Container: Box/Folder 3/73
-
Description: Report of mining operationsDates: 1928, 1929Container: Box/Folder 3/74
-
Description: Duluth Mining Co. - Income tax returnsDates: 1929-1947Container: Box/Folder 3/75
-
Description: Ellis, Henry D. Basis notes (distributions)Dates: 1962-1966Container: Box/Folder 3/76
-
Description: Gaffney, Leonard G. - Correspondence and other personal papersDates: 1959-1974Container: Box/Folder 3/77
-
Description: SEC publicationsDates: 1970-1972Container: Box/Folder 3/78
-
Description: Social Security publicationsDates: 1972Container: Box/Folder 3/79
-
Description: Tax publicationsDates: 1917-1975Container: Box/Folder 3/80
-
Description: Book: Standard federal tax reportsDates: 1973Container: Box/Folder 3/81
-
Description: Book: Electronic data processing systemsDates: 1964Container: Box/Folder 3/82
-
Description: Book: How to make your services worth moreDates: 1965Container: Box/Folder 3/83
-
Description: Gold Hunter, Federal tax returnsDates: 1950-1962Container: Box/Folder 4/84
-
Description: Happy Day Mining Company. Federal tax returnsDates: 1928-1947Container: Box/Folder 4/85
-
Description: Hercules Mining Co. - 1913 valuation & early productionDates: 1917-1927Container: Box/Folder 4/86
-
Description: Federal tax returnsDates: 1913-1947Container: Box/Folder 4/87-88
-
Description: IRS audit and valuation reportsDates: 1921-1939Container: Box/Folder 4/89
-
Description: Humming Bird Mining Co., tax returnsDates: 1929-1936Container: Box/Folder 4/90
-
Description: Independence Lead unitization with Gold HunterDates: 1966-1971Container: Box/Folder 4/91
-
Description: Inland Empire Stores. Organizational papersDates: undatedContainer: Box/Folder 4/92
-
Description: King Group. Recapitulation of costsDates: undatedContainer: Box/Folder 4/93
-
Description: King Mining Company, federal tax returns, general ledgerDates: 1943-1947Container: Box/Folder 4/94
-
Description: L-D Mines. Mill deficiency claim negotiationsDates: 1966-1967Container: Box/Folder 4/95
-
Description: Marsh Mining Company - AuditsDates: 1924-1929Container: Box/Folder 4/96
-
Description: Tax returnsDates: 1919-1929Container: Box/Folder 4/97
-
Description: Federal tax returnsDates: 1930-1944Container: Box/Folder 4/98
-
Description: Monitor & Portland companies, audit reportsDates: 1946Container: Box/Folder 4/99
-
Description: Monitor Mining Company. Federal tax returnsDates: 1940-1947Container: Box/Folder 4/100
-
Description: National Copper Mining Company. Federal tax returnsDates: 1941-1943Container: Box/Folder 4/101
-
Description: Portland Mining Company. Federal tax returnsDates: 1940-1943Container: Box/Folder 4/102
-
Description: Sherman Lead Co. - Excess profits tax claim for reliefDates: 1942-1947Container: Box/Folder 4/103
-
Description: Federal tax returnsDates: 1919-1947Container: Box/Folder 4/104
-
Description: Income & excess profits work sheetsDates: 1940-1945Container: Box/Folder 5/105-106
-
Description: Internal Revenue tax auditsDates: 1931-1950Container: Box/Folder 5/107
-
Description: Silver State Mining Co., tax returnsDates: 1944-1947Container: Box/Folder 5/108
-
Description: Stanley Mining Co., tax returnsDates: 1929-1947Container: Box/Folder 5/109
-
Description: Tamarack & Custer Mining Co. - 250' scale mapsDates: 1930-1947Container: Box/Folder 5/110
-
Description: Claims filed for refundDates: 1937-1943Container: Box/Folder 5/111
-
Description: Cost depletion summaryDates: 1946-1958Container: Box/Folder 5/112
-
Description: Depletion suit, Compromise work papersDates: 1948Container: Box/Folder 5/113
-
Description: Depreciation schedule, FederalDates: 1941-1947Container: Box/Folder 5/114
-
Description: Depreciation and depletionDates: 1939-1948Container: Box/Folder 5/115
-
Description: Federal tax returnsDates: 1930-1947Container: Box/Folder 5/116-117
-
Description: Federal income tax worksheetsDates: 1943-1946Container: Box/Folder 5/118
-
Description: Income tax fileDates: 1942-1947Container: Box/Folder 5/119
-
Description: Internal Revenue tax auditsDates: 1919-1949Container: Box/Folder 5/120
-
Description: Ore reserve work sheets & mapsDates: 1925-1948Container: Box/Folder 5/121
-
Description: Valuation estimates for taxation purposesDates: undatedContainer: Box/Folder 5/122
-
Description: Tintic Standard Mining Co. merger with BannerDates: 1973Container: Box/Folder 5/123
-
Description: Treasure Vault Mining Co. - Federal tax returnsDates: 1929-1946Container: Box/Folder 5/124
-
Description: State tax returnsDates: 1931-1947Container: Box/Folder 5/125
-
Description: Various mines. Pre 1947 cost basis mining claimsDates: 1955-1963Container: Box/Folder 5/126
-
Description: Wallace, Idaho - WaterContainer: Box/Folder 5/127
-
Description: Treasurer's statementsDates: 1962-1966Container: Box/Folder 5/128
-
Description: Western Union Mining Co., federal tax returnsDates: 1923-1947Container: Box/Folder 5/129
-
-
Names and SubjectsReturn to Top
Subject Terms
Corporate Names
Other Creators
-
Personal Names
