NTDMG309.xml Leonard Gilman Gaffney Papers 1897-1978 Gaffney (Leonard Gilman) Papers Finding aid prepared by Judith Nielsen 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. University of Idaho Library, Special Collections and Archives ©1992 Encoded by ArchProteus2003 Finding aid is in English Overview of the Collection University of Idaho Library, Special Collections and Archives MG309 Leonard Gilman Gaffney, 1913- Leonard Gilman Gaffney Papers 1897-1978 5 cubic feet 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. English

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.

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.

The papers of Leonard G. Gaffney, accountant, are part of the papers of Day Mines, Inc., donated to the University of Idaho by Henry Day in 1984 and 1985.

Initial processing of this manuscript group was done by Judith Nielsen in November 1988.

This collection is indexed under the following headings in the online catalog. Researchers desiring materials about related topics, persons, or places should search the catalog using these headings.

Idaho Mines and Mineral Resources Gaffney, Leonard Gilman, 1913- --Archives. Day Mines Mines and mineral resources--Idaho--Finance Detailed Description of the Collection Series I. Alphabetical Files 1897-1978 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 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