Archives West Finding Aid
Table of Contents
Washington, Idaho, & Montana Railway Records, 1903-1962
Overview of the Collection
- Creator
- Washington, Idaho & Montana Railway Company
- Title
- Washington, Idaho, & Montana Railway Records
- Dates
- 1903-1962 (inclusive)19031962
- Quantity
- 65.5 l.f.
- Collection Number
- MG139 (collection)
- Summary
- Business records, including reports, correspondence, tax returns and other financial records, maps and blueprints.
- 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
- Funding for encoding this finding aid was provided through a grant awarded by the National Endowment for the Humanities.
Historical NoteReturn to Top
Around 1900 a group of Midwestern logging men who had moved west formed the Wisconsin Log and Lumber Company and developed plans to begin large scale logging in the Potlatch Basin of Idaho. In March 1903 this company merged with the Weyerhaeuser interests to form the Potlatch Lumber Company. The officers in this company were William Deary, Henry Turrish, and William Laird. There was much valuable timber near Bovill, Idaho, and in 1905 the lumber company decided to abandon its Palouse, Washington mill and construct a larger one elsewhere.
The place selected as the terminus and mill site, according to John B. Miller in his book The Trees Grew Tall, was Moscow, and the road was to be called the Moscow and Eastern. But, early in the planning, when the men learned they would have to pay inflated prices for land for a right of way, and also, as William Deary so colorfully put it, that "there isn't enough water in Moscow to baptize a bastard" (Ralph W. Hidy, et al. Timber and Men, p. 256) it was decided to move the mill eighteen miles away. The town of Potlatch was built and construction of the railway begun.
William Deary and Charles Weyerhaeuser asked the Northern Pacific Railroad, one of the major railroads operating in the area, to build its lines into the timber and contract for hauling logs from the Potlatch mill, but after some thought the railroad officials felt the anticipated tonnage would not justify the expense of building the road. This left the lumber company with no alternative but to build the road itself. The attitude of the Northern Pacific officials changed several years later when they learned the Milwaukee Road would be building in northern Idaho. The Milwaukee officials managed to get an agreement from Weyerhaeuser not to sell his now completed railway for ten years. However, in August of 1908, when the president of Northern Pacific, Howard Elliott, called on F. Weyerhaeuser with an offer to buy his road, and was told of the agreement with the Milwaukee Road, he threatened to build a parallel line. Weyerhaeuser called his bluff, but a proposed agreement was drawn up between Weyerhaeuser and Elliott on August 31, in which the cash figure of $2,5OO,OOO was offered for "all rights of way, station grounds, equipment, material on hand, cash and bills receivable without liens or encumbrances of any kind." Section 12 of this agreement mentions that as part of the purchase price the N.P. "will join with the C.M.&St.P. in a through rate between Palouse and Potlatch and points reached via the C.M.&St.P." (W.I.&M. papers in the University of Idaho Library, folder 331) Weyerhaeuser was tempted to break the agreement with the Milwaukee Road and sell out to the Northern Pacific but was unable to got the concurrence of the other directors. In a letter to Weyerhaeuser dated August 21, 1908, F.S. Bell, Treasurer of the W.I.&M. said, "I am requested now to say to you that it would be against the judgement of all of us here (Mr. Norton, W.W. Laird, and himself) to make a sale of the road at this time .... We all expected to have to build the road when we bought the timber, and everything has worked out about as we thought it would except that we have built a better road and spent more money on it than we expected to when we began." As a result of this refusal to sell it was not until 1922 that the Northern Pacific agreed to joint freight rates with the WI&M.
Although the lumber company built the road and took stocks and bonds for their expenditure, there was no other connection between them until 1932 when the Inland Improvement Company, the holding company for the WI&M, was dissolved and its stock sold to Potlatch Forests, Inc., and the railway then became a wholly owned subsidiary of that company.
The carrier was incorporated March 10, 1905 under the general laws of the state of Maine, as the Washington, Idaho and Montana Railway Company. The original directors were Charles A. Weyerhaeuser, F.E. Weyerhaeuser, F.H. Thatcher, C.L. Andrews, and G.R. Hadlock. Andrews and Hadlock were residents of Maine and named directors for the purposes of incorporation; they resigned after the first directors' meeting and were replaced by O.R. Musser and William Musser. In a letter to F.E. Weyerhaeuser, dated Feb 27, 1905, F.E. Thatcher, president of the railway company, says, "Mr. Bell and I have canvassed this (the name) at considerable length and finally came to the conclusion to recommend Washington, Idaho & Montana Railway Company. We thought we ought to avoid the use of any local name which would suggest an industrial road, or a road connected with the Potlatch Lumber Company.... We incorporated the name Montana into the name because of the prevalent opinion in the West of a Missoula cut-off railway and because this road might be considered as the basis of a road from Missoula... " This letter also goes into details of the plans for incorporation and the naming of a permanent board of directors. The lawyer assisting the railway company in setting up the incorporation was William E. Borah.
Construction began in 1905 and by the end of the year twenty miles of track had been laid from Lairds, Washington, northwest of Palouse, to Harvard, Idaho. By the end of the following year the line had been completed to Bovill, the occasion for a special excursion train, and in 1908 the line was extended to Purdue, a provisional terminus which served to bring logs from Potlatch's Camp 8. The estimated cost of construction and equipment for the 46 miles of main line and ten miles of yard and side tracks was $1,147,882.00 for construction and $295,650.00 for equipment; the total actual cost to January 31, 1908 was $1,839,739.28 for construction and $326,439.99 for equipment, hence Bell's comment that everything had worked out as they thought except they spent more money than they had planned.
The original plans called for a later extension of the railroad eastward through the Clearwater country, across the Bitterroots into Montana, but two events altered these plans. Probably the major reason was the Milwaukee Road's branch line from St. Maries to Elk River which connected with the WI&M at Bovill. In January 1909 an agreement was drawn up between the Chicago, Milwaukee & Puget Sound and the Washington, Idaho & Montana railway companies for joint use of tracks at Bovill and division of rates. Another factor in the abandonment of the Montana extension was a 1910 forest fire along the North Fork of the Clearwater which destroyed much valuable timber.
On April 17, 1914, the railroad paid its first dividend of 3%, the second was paid in June 1914, a third in December 1914, a fourth on July 9, 1916, and the fifth dividend, paid June 13, 1916, was 6%. C.A. Weyerhaeuser, F.E. Weyerhaeuser, William Musser, R.D. Musser, and P.R. Thatcher owned one share each, the remaining 9,995 shares were held by the Inland Improvement Company, O.R. Musser, treasurer.
According to the Interstate Commerce Commission Valuation Docket no.228, 1925, the Washington, Idaho & Montana Railway is described as "a single-track standard gauge steam railroad located in the east-central part of Washington and the northern part of Idaho." The line extended in a eastwardly direction from Palouse, Washington. From Palouse it ascended along the Palouse River for about twenty-one miles, then, after crossing the Flat Creek Summit at an elevation of 2,871 feet, it followed the valley of the Potlatch River to Purdue, Idaho, a total of 49.336 miles, 3.281 in Washington and 46.055 in Idaho. The road connected with the Northern Pacific Railway Company and the Spokane & Inland Empire Electric Railroad at Palouse, and with the Chicago, Milwaukee and St. Paul at Bovill.
Stations on the line included Wellesley, Princeton, Harvard, Yale, Stanford, Vassar, Cornell, and Purdue, giving rise to the tale that these stations were named by the young college men who surveyed the right of way and supervised the construction of the line. Except for Princeton, which had its name long before the railway was built, the story could well be true. The New Yorker of June 22, 1946 printed a time table (attributed to the Chicago, Milwaukee, St. Paul & Pacific Railway) showing these stations and headed the item, "Dept. of Higher Education (Choo-Choo Division)" (Reprinted in John B. Miller. The Trees Grew Tall, p. 62.).
On September 30, 1905, the first passenger car moved over the tracks when the private car of Frederick Weyerhaeuser, who was on his way to make an inspection tour of Potlatch town and mill site, was transferred to the WI&M line at Palouse. On Sunday, November 12, 1905, rail traffic service to Potlatch was formally opened when William Deary, W.W. Laird, and 500 guests took an excursion train from Palouse to Potlatch. The train consisted of one passenger car and three flat cars equipped with seats. The twelve mile trip took 42 minutes. On December 9 the first scheduled daily run, extending to Princeton, began.
In 1933, in order to reduce expenses and yet maintain dependable service, it was decided to replace the regular steam operated passenger service. To this end a Studebaker automobile was purchased from Potlatch Forests, Inc., rebuilt in the railroad shops, put on the tracks, and christened "The Bug." It made daily trips of about 120 miles carrying passengers, mail, and express until the end of 1937 when it was replaced by another specially built car, the streamlined "Potlatcher. " In March 1955 the government discontinued the mail contract, and this, coupled with a reduction in passenger traffic, resulted in the discontinuance of passenger train service and the retirement of the "Potlatcher".
Although the main purpose of the railway was hauling logs for Potlatch Lumber Company, it also provided a market outlet for the farmers of the area and carried a heavy tonnage of grain, vegetables, and livestock. It also renewed interest in the mining potential of the Palouse region. The railway hauled logs to the Potlatch mill, and transported lumber from the mill to the Milwaukee and Northern Pacific lines who transported it to its destination. A picture book put out by the Potlatch Lumber Company in 1907 shows a WI&M train of one hundred and four 41-foot long flat cars carrying 1,100,000 feet of logs.
The excellence of construction and close attention to necessary maintenance and repairs enabled the WI&M to rank with main lines in reliability and service. In 1930, in co-operation with PFI, the railway developed a method of protecting shipments of finished lumber from water and cinder damage by means of a paper tent. This innovation was so successful other railroads soon made inquiries about the method used for making these box car linings. In 1936 fourteen of the seventeen bridges on the line were rebuilt. The equipment at this time included five locomotives, two passenger coaches, fifteen standard box cars, 300 flat cars, a locomotive crane, a Woolery Railway Weed Burner, and other pieces of work equipment. The first diesel was purchased in 1950 and in 1960 equipment consisted of two diesels, sixty log flats, and two cabooses.
When construction of the railway began in 1905 the logging operations were only one mile from the Potlatch town site, but by 1960 they were thirty-seven miles away. On April 18, 1962, the Interstate Commerce Commission authorized acquisition of the Washington, Idaho & Montana Railway Company by the Milwaukee Land Company, a subsidiary of the Milwaukee Road. Under an agreement dated August 14, 1961, the Milwaukee Land Company paid Potlatch Forests, Inc. $460.000 for all WI&M stock. (Moody's T ransportation Manual, 1966. New York: Moody's Investment Service, 1966, p. 90.) In spite of the transfer of ownership, the WI&M continued to operate under its own name until 1980. When the Milwaukee Road was sold in 1980 the Burlington Northern Railroad purchased a portion of the road in Washington and Idaho which included the Washington Idaho & Montana line.
Content DescriptionReturn to Top
The business records of the Washington, Idaho and Montana Railway Company were donated to the Latah County Historical Society in 1981 by the company. Through a cooperative agreement between the Historical Society and the University of Idaho, they are now housed in the University Library. Preliminary organization of the records was done by Evelyn Rodewald, an employee of the Society working under an Association for the Humanities in Idaho cataloguing grant. The final arrangement was done by Judith Nielsen of the Library staff, whose job is preparing inventories of the university archival collections.
The material contains a complete record of the railway from the 1903 engineer's report on possible routes, to 1962 when ownership of the WI&M passed to the Milwaukee Land Company. It should be noted that material for the years after 1950 is, for some reason, very sparse.
The types of material in the numbered folders in the office file include general correspondence, tariffs (both passenger and freight), express contracts, mail contracts, agreements with highway and utility departments, leases, agency transfer records, labor agreements with employees agreements with other railroads, and tax and insurance records. The remaining material consists of financial ledgers and journals, vouchers, annual reports to the Interstate Commerce Commission and utilities and tax commissions in Idaho and Washington, appraisals and valuation reports, employee records including time cards and cancelled pay roll checks, and a collection of maps and blueprints.
This is a very important collection of material for those interested in railroading since it is a complete record of the operations of a small railway line in Latah County, Idaho, and also for those interested in Potlatch Forests, Inc., or the Weyerhaeuser conglomerate since the WI&M was built by and eventually became a subsidiary of the Potlatch Corporation.
The following Description of Series contains a more detailed analysis of the material contained in this collection.
Administrative InformationReturn to Top
Arrangement
When the material was brought to the University of Idaho Library it consisted of drawers of numbered folders, boxes of vouchers, many bound ledgers, boxes of miscellaneous material and a plastic bag of maps and blueprints. It was decided to leave the folders in numerical order when they were transferred to archival file boxes since a subject key to the system was available. Some folders which did not have numbers and did not correspond to the key were placed at the end of the numbered folders and numbered arbitrarily. Some of the folders mentioned in the key were missing from the material received.
The financial material was dealt with next. The vouchers were separated by kind (construction, sight draft, and distribution) and placed in chronological order in small file boxes. Journals and ledgers were arranged by type and placed in chronological order. The annual reports were separated by agency and arranged chronologically. Appraisal and valuation records were placed with the financial material.
The maps and blueprints retain their original numbering since a key to this system is also available. The remaining material was placed in a miscellaneous series.
Bibliography
Beal, Merrill D. Intermountain Railroads, Standard and Narrow Gauge. Caldwell, Idaho: Caxton Printers, 1972.
Bilger, Harry Edward. "A History of Railroads in Idaho." (Unpublished Master of Arts Thesis, University of Idaho) 1969.
Gamble, W.J. Railroad Man: A Conversation with W.J. Gamble, Washington, Idaho & Montana Railway Co. Moscow, Idaho: Latah County Historical Society, 1981.
Hidy, Ralph W., Frank Ernest Hill, and Allan Nevins. Timber and Men, the Weyerhaeuser Story. New York: Macmillan, 1963.
Miller, John B. The Trees Grew Tall. Moscow, Idaho: News-Review Pub. Co., 1972.
Moody's Transportation Manual, 1966. New York: Moody's Investment Service, 1966.
Potlatch Lumber Company. Potlatch, Idaho. Spokane, F.D. Straffin, 1907.
U.S. Interstate Commerce Commission. Valuation Docket No.228, Washington, Idaho & Montana Railway Company. Government Printing Office, 1925.
"W.I.&M. Ry. Co." The Potlatch Story, Sept. 1960, Pp. 8-11.
Washington, Idaho & Montana Railway Company Records, University of Idaho Library.
"Yesterday: The Story of Potlatch and the Surrounding Area." Compiled by the Sophomore English Class, Potlatch Junior-Senior High School, 1973?
Detailed Description of the CollectionReturn to Top
Series I. Office Files Return to Top
This series contains a variety of material including correspondence between officials of the WI&M, letters to other railroads and government agencies, reports, pamphlets, mimeographed material from several railroad associations, insurance and tax material, mail and express contracts and passenger and freight tariffs.
Folders numbered 1-313 retain their original numbers; folder 314 was originally numbered 350 but was renumbered for the sake of continuity. The material which was not in numbered folders was sorted by subject and folder numbers were assigned arbitrarily. Material in legal size folders is boxed separately from the material in letter size folders. Boxes 1-11 contain the letter size folders, boxes 12-14 the legal size. Folders 333 and 334 are in small file boxes numbered 15 and 16 respectively. It should be mentioned that some of the original folders are missing.
The numerical list, which also contains a brief description of the folder contents, is followed by a subject index which is based on the key to the filing system which accompanied the collection, although additional subjects were added for material not originally in the numbered folders. The original key to the filing system will be found in box 439.
In the Numerical List of Office Files, an asterisk preceding the folder number indicates that the material is in a legal size folder.
Container(s) | Description | Dates |
---|---|---|
Folder | ||
100 | Shop Expense, 1928: Letter from W.J. Gamble to A.W. Laird, February 20, 1929. |
|
101 | Passenger Tariffs, Local: Published fares for car and special excursion trips |
1906-1954. |
102 | Freight Tariffs: Published rates |
1906-1960. |
103 | American Shortline Railroad Association: Statistical reports, lists of members, general correspondence, minutes of board of directors meetings, federal legislative programs, and financial statements |
1910-1951. |
104 | Absorption of unpaid checks: Several lists of checks issued but not cashed |
1905-1925. |
105 | American Railway Association: Correspondence and circulars |
1911-1962. |
106 | Association of American Railroads - Freight Claim Division: Correspondence and forms |
1907-1937; 1961. |
107 | Railway Accounting Officers Association: Correspondence |
1911-1928. |
108 | Taggartville, Idaho, Incorporation of: Correspondence and list of the boundaries of Deep Creek Junction |
1947. |
109 | Applications for Employment: Three letters
See also Folder 142
|
1915 and 1931 |
110 | Crossings & Signals, Public and Private: Maps, USDL Bureau of Public Roads publications, hearing for signals in Palouse |
1914-1947. |
111 | Palouse, Washington - Accounts and Agency: Correspondence |
1909-1925 |
*111 | Palouse, Washington - Accounts and Agency: Agency transfer records |
1907-1919; 1933-1946 |
112 | Potlatch, Idaho - Accounts and Agency: Correspondence |
1909-1953 |
112 | Potlatch, Idaho - Accounts and Agency: Agency transfer records |
1909-1946 |
113 | Princeton, Idaho - Accounts and Agency: Correspondence
including some letters relative to the: sale of the depot
|
1907-1942 |
*113 | Princeton, Idaho - Accounts and Agency: Agency transfer records |
1907-1927 |
114 | Harvard, Idaho - Accounts and Agency: Correspondence |
1913-1914 |
*114 | Harvard, Idaho - Accounts and Agency: Agency transfer records, 1907-1936; petition to close agency, 1936 |
|
115 | Deary, Idaho - Accounts and Agency: Correspondence, 1912-1937; petition against agent, 1923 |
|
*115 | Deary, Idaho - Accounts and Agency: Agency transfer records |
1907-1927; 1933-1947 |
116 | Bovill, Idaho - Accounts and Agency: Correspondence, 1911-1956; telephone lease with Interstate Utilities Co., July 2, 1923 |
|
*116 | Bovill, Idaho - Accounts and Agency: Agency transfer records and audit records |
1909-1953 |
117 | Full Crew Law: Correspondence and legislation |
1916, 1931-1939 |
118 | Paving, Palouse: Map of area paved and correspondence regarding WI&M assessment |
1916 |
119 | Distribution of Cars: Correspondence |
1916, 1932, 1937 |
120 | Elberton Extension Estimates: Correspondence |
1907-1916 |
121 | Child Labor Laws: Correspondence and Department of Labor publications |
|
122 | Bulletins and Rules: Typed notices sent to agents, engineers, trainmen and conductors |
1915-1930. |
123 | Time Zones: Three Interstate Commerce Commission decisions |
|
124 | Locomotive Brick Arches: Correspondence, blueprints, and three booklets |
|
125 | Fruit and Vegetable Reporting: Correspondence, reports and publications of the Dept. of Agriculture |
|
126 | Routing of Cars - Great Northern: Correspondence |
1919-1929 |
127 | Routing of Cars - Northern Pacific: Correspondence |
1921-1936 |
128 | Routing of Cars - Chicago, Milwaukee & St. Paul: Correspondence |
1917-1940 |
129 | Locomotive Inspection Reports - ICC: Reports for the Years 1924-1953 |
1924-1953 |
130 | Car Inspection Reports - ICC: Reports for the years 1922-1962 |
1922-1962 |
132 | Fuel Oil: Contracts and correspondence |
1924-1960 |
*133 | Examination of Employees on Rules: Thirty-one written examinations |
1909-1950 |
134 | Employee Fidelity Bonds: Correspondence |
1908-1951 |
135 | Hours of Service Reports, employees: ICC reports |
1939-1960 |
136 | Weights of Logs: Correspondence and records of weights |
Jan. 27-Feb. 5, 1916 |
137 | Purchasing Agent: Correspondence |
1911-1940 |
138 | Pulp Wood: Correspondence relating to loading and hauling |
1920-1946 |
139 | Agent at Eastport , Idaho: Correspondence regarding an agent to represent the railway at customs |
1911 and 1945. |
140 | Pole Line Agreements: Three agreements for wire crossings
See also folder 296
|
1911, 1941, 1932 |
141 | Tariff Index and Directory: Correspondence
This complements the material in folders 101 & 102
|
1912-1950 |
142 | Applications for Positions: Correspondence
See also folder 109
|
1928-1949 |
*142 | Applications for Positions: Printed application forms |
|
143 | Annual Passes: Correspondence and lists of those holding passes
See also Railway Pass ledgers in Series III.
|
1907-1946 |
144 | Mail cars: Description of WI&M cars and Post Office specifications |
1912 |
145 | Idaho. Corporation License and Annual Statement: Correspondence, 1904-1957; Annual Statement, 1909-1950 |
|
146 | Releases: Two releases, one involving an accident case |
1908 & 1933 |
147 | Lost Baggage of P.O. Gallert: Correspondence |
January - April, 1910 |
148 | Routing of Traffic: Correspondence |
1928-1946 |
149 | Debt to Potlatch Lumber Company: Correspondence
See also folders 331 & 332
|
1905-1950 |
150 | Deary Townsite Company: Correspondence |
1908 |
151 | Reclaim on Per Diem: Correspondence |
1923-1928 |
152 | Federal Control Claims - American Short Line Railroad Association: Correspondence regarding losses suffered due to Federal control of railroad |
1918-1921 |
153 | Thomas M. Brown - Injury Payment: Correspondence |
1908 |
154 | Federal Control Claims - Elmquist: Correspondence with Charles Elmquist regarding the filing of claims under section 204 of the Federal Transportation Act of 1920 |
1921-1923 |
155 | Federal Control Claims - U.S. Railroad Administration: Correspondence |
1920-1924 |
156 | Federal Control Claims - Interstate Commerce Commission
ICC publication on the construction of the word "Deficit" as used in section 204 of the Transportation Act of 1920, ICC forms for declaring deficit, and correspondence
|
1920-1924 |
157 | Federal Control Claims - Hearings: Correspondence
documents relating to the Washington, Idaho & Montana Railway Co. vs. the Director General of Railroads.
|
1918-1926 |
158 | Census of Manufactures: Reports |
1909-1935 |
159 | Audit Office Circulars: Circulars issued by WI&M auditor to all agents containing a variety of instructions |
1906-1942 |
160 | Steel Rail: Correspondence
2 blueprints from Colorado Fuel & Iron Co.
|
1905-1944 |
161 | Roslyn Fuel Company: Correspondence regarding weights |
1911-1919 |
162 | Washington. Department of Public Works: Official notices & orders, 1921-1950; correspondence, 1907-1921 |
|
163 | Covert House, Sale of: Letter from A.W. Laird to J.R. Scott |
|
164 | Palouse, Washington - Cooperation: Correspondence dealing with cooperation between WI&M and Great Northern and Northern Pacific in railway matters |
1915-1946 |
165 | Bovill, Idaho - Cooperation: Correspondence pertaining to cooperation between WI&M and Chicago, Milwaukee, St. Paul & Pacific |
1918-1950 |
166 | Ballast: Cost of work, 1915 & 1916; contract with Carl Nyberg for ballast work, 1929; invoices for car rental from Northern Pacific, 1930 |
|
167-A | Taxes. Associated Taxpayers of Idaho and Chamber of Commerce: Circulars |
1941-1948 |
167-B | Taxes. North Idaho Forestry Association: Circular letters dealing with assessed values of logs |
1933-1950 |
167-C | Taxes. Miscellaneous
Tax on transportation charges, 1921; stamp tax, 1914; Miscellaneous: correspondence and newspaper clippings
|
|
167-D | Taxes. Federal - Employees' Withholding Statements |
1943-1950 |
167-B | Taxes. Federal - Employer's Quarterly Return |
1950-1954 |
167-F | Taxes. Federal - Capital Stock Returns |
1916-1926; 1933-1945 |
167-G | Taxes. Federal - Claims for Refunds |
1937-1943 |
167-H | Taxes. Federal - Transportation Tax |
1950-1951 |
167-I | Taxes. Idaho - General
Minutes of Assessors Conventions, 1943-1946; resumes of proceedings: of meetings of the Idaho State Tax Committee; protest of WI&M to State Board of Equalization, 1934-1935
|
|
167-J | Taxes. Idaho - Railroad Taxes: Forms for taxes paid plus printed recapitulation of taxes paid by all railroads |
1935-1949 |
167-K | Taxes. Idaho - Sales Tax: Forms
Plus two booklets dealing with sales tax regulations
|
1935 & 1936 |
167-L | Taxes. Idaho - Employee Withholding Statements |
1932-1950 |
167-M | Taxes. Idaho - Refund: Forms and exhibits for claims for refund on Idaho State Corporation: Income Tax paid |
1938 and 1939 |
167-N | Taxes. Idaho. Latah County
Correspondence, 1907-1944; property tax forms, 1955-1960; charts of various taxes paid, 1930-1942
|
|
167-0 | Taxes. Washington - Railroad Tax
Forms, 1935-1939; recapitulation, 1935-1943, 1955, 1957
|
|
167-P | Taxes. Washington - Excise Tax Division
Correspondence, 1935-1937; tax forms, 1933-1952
|
|
167-Q | Taxes. Washington. Whitman County: Real estate taxes |
1954-1962 |
167-R | Taxes.
Summary: Statements showing various taxes paid, 1930-1940; Board of Investigation and Research Tax Report on Washington, Idaho & Montana Railway, 1942.
|
|
168 | Coal: Correspondence regarding coal purchased from Tuffli Brothers Pig Iron & Coke Company |
1950 |
169 | Bridge Foreman: Correspondence concerning repairs to bridges, trestles, etc. |
1915-1917 |
170-A | Concurrences & Power of Attorney |
1926-1943 |
170-B | Concurrences & Power of Attorney: Form FA2 |
|
170-C | Concurrences & Power of Attorney: Form FX |
|
170-D | Concurrences & Power of Attorney: Form PA (CRCPA) |
|
170-E | Concurrences & Power of Attorney: Form PX |
|
171 | Letters of Transmittal: Form letters to the IOC, Public Utilities Commission of Idaho, and Washington Dept. of Public Service transmitting tariffs |
1906-1949 |
172 | Thatcher-Deary Correspondence: Letters between F.H. Thatcher and William Deary |
1906 |
173 | Adding Machines - Office: Correspondence regarding the purchase and repair of comptometers and calculators |
1907-1937 |
*174 | Section Houses
Cost of building section houses in Potlatch, Deary, & Bovill; notes on section boundaries, correspondence relating to the purchase of land for a section house near Princeton
|
|
175 | Audit of Interline Accounts: Correspondence with outside auditor |
1928-1931 |
176 | Lease of Building in Deary: Correspondence with Latah County Grain Growers |
1951 |
177 | Depreciation of Equipment: Correspondence and charts dealing with depreciation of railroad cars and engines |
1908-1951 |
178 | Taxes. Maine - Annual Corporation Franchise Tax
(1918-1921 are in folder *331 - WI&M organizational records, capital stock material)
|
1922-1953 |
179 | Transit Lumber: Correspondence on rates and transit privilege; monthly statements |
1931-1950 |
180 | Divisions: Correspondence dealing with percentages of rates due to each carrier for goods shipped over their roads. Folders are arranged by carrier. |
|
180-A | Canadian Pacific Railway Company |
1908-1939 |
180-B | Chicago, Milwaukee & St. Paul Railway |
1910-1950 |
180-C | Great Northern Railway Company |
1922-1948 |
180-D | North Pacific Coast Freight Bureau |
1931-1950 |
180-B | Northern Pacific Railway Company |
1919-1951 |
180-F | Spokane International Railway Co. |
1909-1922 |
180-G | Spokane, Portland and Seattle Railway Co. |
1915-1927 |
180-H | Union Pacific Railroad Company |
1923-1946 |
180-I | Miscellaneous
Including Columbia & Cowlitz Ry. Co., Trans-Continental Freight Bureau, Western Pacific Railroad, Spokane, Coeur d'Alene and Palouse Railway Co., Carnegie Steel Co., Standard Steel Works, Nezperce and Idaho Railroad Co., American Short Line Railroad Assoc., and Interstate Commerce Commission.
|
|
*181 | Rate Increase (ICC Order Ex Parte No. 103)
Correspondence and printed copies of hearings before the ICC and other ICC documents relating to the 15% rate increase
|
1931-1933 |
182 | Allison White Laird: Letters written by Laird, two newspaper articles on his death and funeral, and the formal notice of his death sent by WI&M |
|
183 | Cedar Pole Yard, Bovill: Correspondence regarding the Chapin pole yard tracks |
1912-1936 |
*183 | Restricted Transit Arrangements on Logs: ICC printed material |
1930 |
184 | Water Supply
Correspondence and reports on the inspection of WI&M water supply, 1921-1956, Public Health Service publications, and correspondence regarding the replacement and use of water tanks in Potlatch, Vassar, & Bovill, 1917-1930
|
|
185 | Official Railway Equipment Register: Correspondence regarding representation in the publication |
1909-1946 |
186 | Equipment: Lists of WI&M equipment, records of maintenance |
1907-1950 |
187 | Express Company Agreements: Contracts, correspondence, settlement sheets with Wells Fargo and American Railway Express |
1910-1952 |
188 | Fairmont Railway Motors, Inc: Correspondence regarding the purchase of equipment |
1921-1945 |
189 | Special Trains: Itineraries and notices of special excursion trains |
1907-1937 |
190 | Scale Weight Tests: Tests conducted by Trans-Continental Freight Bureau and Washington: State Public Service Commission |
1916-1950 |
191 | Weed Control: Correspondence with and two manuals from Woolery Machine Co; contracts with Latah County for weed control |
1925-1950 |
192 | Bureau of Explosives: Correspondence and inspection reports |
1918-1957 |
193 | Passenger Fares
Correspondence and tariffs. Arranged by railroad
|
|
193-A | Chicago, Milwaukee & St. Paul |
1910-1919. |
193-B | Great Northern |
1912-1916. |
193-C | Northern Pacific |
1912-1928. |
193-D | Oregon-Washington Railroad & Navigation Company |
1912-1919. |
193-E | Spokane, Portland & Seattle Railway Co. |
1912-1915 |
193-F | Spokane & Inland Empire Railroad Co. |
1911-1919. |
193-G | Western Passenger Association and Western Military Bureau |
1933-1942. |
194 | Signals. Annual Reports to the ICC: Printed forms |
1938-1962 |
195 | Flat Cars: Correspondence regarding delivery of cars from American Car and Foundry: Company |
1907-1908 |
197 | Sale of Railway Cars to Potlatch Lumber Co: List of car numbers |
1910 |
199 | Joint Freight Rates
Correspondence & tariffs. Folders arranged by railway company
|
|
199-A | Legal Correspondence |
1920-1921. |
199-B | Canadian Railways |
1917-1936. |
199-C | Chicago, Milwaukee & St. Paul |
1915-1950. |
199-D | Great Northern |
1915-1944. |
199-B | North Pacific Coast Freight Bureau |
1927-1951. |
199-P | Northern Pacific Railway Co. |
1913-1949. |
199-G | Oregon-Washington Railroad and Navigation Co. |
1913-1927. |
199-H | Spokane & Inland Empire Railroad Co. |
1909-1924 |
199-I | Spokane International Railway Co. |
1913-1923 |
199-J | Spokane, Portland & Seattle Railway Co. |
1914-1926. |
200 | Potlatch Lumber Company Tracks: Correspondence regarding repair of the tracks |
1929 and 1935. |
201 | National Railway Publication Company: Correspondence regarding the Official Guide |
1907-1947 |
202 | Closing of Depots
Correspondence dealing with the closing of Helmer (1929), Princeton (1933), Harvard (1946), and Deary (1946)
|
|
203 | Listings in Guides: Correspondence with various railway guides |
1908-1912 |
204-A | Insurance. Blanket Liability: Two policies from Indemnity Insurance Company of North America |
1950, 1951 |
204-B | Insurance. Group Disability: Correspondence and policies, West Coast Life Insurance Co. |
1927-1931 |
*204-C | Insurance. Hospital Contracts |
1917-1944 |
204-D | Insurance. Liability - Payroll Reports. Quarterly Reports |
1933-1958 |
204-E | Insurance. Liability - Correspondence: Correspondence with Idaho Self Insurers and Idaho Compensation Co: Also includes safety code and inspection reports |
1938-1950 |
204-F | Insurance. Property Damage Claims: Correspondence concerning livestock killed on the railway lines |
1944-1948 |
204-G | Insurance. Railroad Employee Injury and Disease Study: Correspondence and forms from Railroad Retirement Board |
1941-1949 |
*204-H | Insurance. Workmen's Compensation: Policies and correspondence
Publications, including the Idaho Workmen's Compensation law
|
1920-1929 |
205 | Heating of Offices: Correspondence regarding the cost of heating office and depot in Potlatch |
1907, 1923 |
206 | Motor Bus and Truck Data
Cost of operating passenger trains & electric car, 1916; records of hearings, Lewiston Storage & Transfer Co., 1928; Union Pacific Stages, 1936; H.E. Emerson, 1938; ICC Docket 18300, Motor Bus & Motor Truck Op eration, 1928
|
|
207 | Lumber Damaged by Fire: Insurance report on fire in PFI lumber car in the CPR yard at Cranbrook, B.C. |
Aug. 1929 |
208 | Consolidation of Railroads: American Short Line Railroad Association circular letters |
1927-1938 |
*208 | Consolidation of Railroads
Correspondence and legal papers dealing with mergers affecting WI&M, including the proposed Great Northern, Northern Pacific, and Burlington merger in 1927. Other material dated 1922-1927
|
|
210 | Interstate Commerce Commission. Bureau of Accounts: Correspondence regarding accounting procedures and ICC examination of WI&M books
See also folder 214
|
1907-1960 |
211 | Interstate Commerce Commission Monthly Reports: Correspondence dealing with the filing of monthly reports of revenues and expenses |
1906-1914 |
212 | Interstate Commerce Commission. Special Reports: Correspondence and reports |
1908-1926 |
213 | Interstate Commerce Commission. Bureau of Tariffs: Correspondence |
1907-1954 |
214 | Interstate Commerce Commission. Accounting Exceptions: Correspondence regarding necessary changes in WI&M accounting procedures
See also folder 210
|
1912-1921 |
*215 | Electric Tax Exemption: Typed forms |
1932 |
*216 | Inventory of Materials and Supplies
Inventory of supplies transferred to Potlatch Forests, Inc.
|
June 1, 1932 |
217 | Spur Tracks: Correspondence |
1912-1950 |
219 | Liability Insurance. Pay Roll Report: Monthly report to London Guarantee and Accident Co. |
1907-1917 |
220 | Interline Billing Instructions: Correspondence |
1908-1931 |
221 | Interline Joint Freight Accounts
Correspondence, 1908-1914; waybills forwarded, 1962
|
|
222 | Fire Insurance
Correspondence, inspection reports, 1925-1960; policies, 1951-1962 (Policies for 1920-1928 are in box 7-A)
|
|
223 | Physical Examination of Employees
Correspondence with CM&STP and N.P. regarding forms used, 1928; American Railway Association rules on classification of new employees.
|
|
224 | Land Sales: Correspondence, right of way deeds, maps, quit claim deeds for sales: of WI&M land |
1915-1944 |
225 | Leasing of Land: Correspondence regarding the leasing of WI&M land and warehouses
See also folder 237
|
|
*225 | Leasing of Land: Leases for land and warehouses in Bovill, Deary, Harvard, Palouse, Potlatch, Princeton, Vassar, & Wellesley |
1908-1945 |
226 | Open and Prepay Stations: Correspondence regarding submitting lists of stations for official publications |
1908-1916 |
227 | Interline Balances
Bank Drafts: Instruction book on preparing balances and drafts 228-A. U.S. Mail. Post Office Department: Correspondence, reports of side and transfer service, rules, and the establishment of service on the WI&M, 1906-1953
|
|
228-B | U.S. Mail. Capacity Tests: Post Office Circular letters |
1921-1951 |
228-C | U.S. Mail. American Short Line Railroad Association: Correspondence |
1933-1948 |
228-D | U.S. Mail. Chicago, Milwaukee & St. Paul Railway Co: Correspondence concerning cooperation in handling mail at Bovill |
1921-1923 |
228-E | U.S. Mail. Mail Pay
Correspondence and documents relating to ICC hearings, 1916-1952: Public Law 169, Post Office allocation for 1916.
|
|
228-F | U.S. Mail. Railway Mail Service: Correspondence dealing with failure to deliver mail, misdelivery and service in general |
1915-1948 |
*228-G | U.S. Mail. Report of Service Performed: Standard reports |
1917-1951 |
229 | Paper Tent Protection: Correspondence dealing with WI&M's use of paper tents to protect lumber shipments |
1930-1941 |
230 | Valuation: Correspondence and forms dealing with the ICC valuation of WI&M property
See also boxes 422-423 for printed reports
|
1916-1938 |
231 | Treated Ties: Invoices for green ties and estimates for treatment |
1951-1953 |
232 | Pacific Telephone & Telegraph Company: Correspondence regarding joint WI&M & PT&T business |
1906-1923 |
233 | Pass Issuing Authority: Correspondence with the Interstate Commerce Commission |
1926-1952 |
234 | Printing of Time Tables: Correspondence with printers |
1915-1931 |
235 | Pass Rules: Correspondence and circular letters from American Short Line Railroad Association regarding ICC rules for the issuance of passes |
1912-1961 |
236 | Group Life Insurance: Correspondence and information on continuing insurance after employee retirement |
1937-1946 |
237 | Leasing of Warehouses and Property: Correspondence
See also folder 225
|
1906-1943 |
238 | Strikes & Federal Control
Circular letters from American Short Line Railroad Association and Association of American Railroads dealing with threatened railroad and coal strikes in 1944 and 1946 and the Federal control of railroads in December 1943 due to a threatened strike
|
|
239 | Labor Agreements: Agreements with Lumber & Sawmill Workers Union & employees |
1939-1975 |
240 | Officers of Washington, Idaho & Montana Railway Co: Several lists of officers and directors and a record of the transfer of stock from Inland Improvement Company to PFI |
1921-1948 |
241 | Requests for Rates: Correspondence |
1907-1938 |
242 | Freight Rate on Ties: Correspondence with Northern Pacific Railway Co. |
1908 |
243 | Land Grant Equalization Agreement: Correspondence with and circulars from the War Department |
1932-1946 |
244 | Henry Foss Case: Correspondence related to the dismissal of a conductor |
1923 |
245 | Statutory Agent
Documents relating to statutory agencies in Idaho, 1909, and Washington, 1917
|
|
246 | Taxes. Washington. Corporation: Receipts and corporation licenses |
1932-1959 |
247 | Log Shipments to Lewiston: Correspondence regarding cooperation between WI&M and Northern Pacific |
1932 |
249 | Prospective changes in Tariffs: Correspondence with ICC and printers |
1923-1962 |
250 | American Short Line Railroad Association. Wages and Rates: Circular letters |
1934-1951 |
251-A | Accidents. Reports and Claims: Correspondence, reports, photographs |
1926-1960 |
251-B | Accidents. Yale Washout: Detailed insurance report, including photographs, of a washout |
February 14, 1961 |
252 | Tie Plates: Correspondence and blueprints |
1920-1953 |
253 | Salary Changes: Correspondence, lists of salary changes |
1907-1946 |
254 | Switching Settlements: Correspondence on a proposed plan |
1929 |
*255 | Federal Suits. ICC Violations: Violations of ICC rules |
1915 and 1940 |
256 | Receipt and Delivery of Intoxicating Liquor: Correspondence |
1911-1915 |
257 | Liquor Permits: Circular letters and carrier permits issued by the U.S. Treasury Department |
1919-1925 |
*258 | Annual Statements |
1910-1912; 1924-1939; 1940-1944; 1947 |
261 | Northern Pacific Freight Charges at Palouse: Correspondence, freight bills |
1905-1907 |
262 | Valuation Protest: Legal documents filed with the ICC |
1922 |
272 | Betterment Work, Cost of: List from WI&M accounting department |
Dec. 31, 1915 |
281 | Western Union Telegraph Company: Correspondence concerning joint business, rates & equipment |
1919-1932 |
282 | Demurrage and Storage Tariffs: Correspondence |
1917-1942 |
283 | American Association of Railroad Superintendents: Correspondence concerning membership |
1916 |
284 | Federal Control of Railroads: Correspondence |
1918, 1950 |
285 | Liberty and Victory Bonds: Correspondence |
1918-1950 |
286 | Baggage Tariff: Correspondence and circular letters |
1918, 1938 |
287 | Audits of WI&M Books: Audit reports |
1915-1935 |
288 | AB Brake Reports to the Association of American Railroads |
1930-1953 |
289 | Idaho Tax on Motor Fuel: Correspondence |
1923-1934 |
290 | Fire in Potlatch Depot: Correspondence |
1923 |
291 | Longview, Portland & Northern Railway Co: Miscellaneous Correspondence |
1923-1925 |
292 | Destruction of Records: ICC regulations governing the destruction and/or retention of railway records |
1912-1957 |
293 | Petitions for Rate Increases: Correspondence and ICC publications |
1920-1957 |
294 | Uniform Livestock Contract: Correspondence with Northern Pacific Railroad |
1929 |
295 | Car Loading and Service Rules: Circular letters |
1930-1950 |
*296 | Electric Power Line Crossings: Correspondence, plans
See also folder 140
|
1932-1954 |
297 | Potlatch Forests, Inc. Log Cars: Correspondence with Chicago, Milwaukee, St. Paul & Pacific Railroad concerning demurrage on PFI cars |
1937 |
298 | Notary Public: Correspondence regarding the appointment of J.R. Scott |
1933 |
299 | Estimated Budgets: Estimated Revenues & Expenses Budgets and Bank Balance Schedules |
1934-1955 |
300 | Sale of Scrap: Correspondence, bills of lading, invoices |
1933-1959 |
301 | Palouse Flood and Train Speed: Correspondence relating to flood damage to WI&M property in Palouse, 1948; document fixing train speeds in Palouse, 1952 |
|
*302 | Safety Codes: Various safety codes and National Safety Council Material |
1937-1950 |
303 | Damaged Freight: Correspondence concerning damage to furniture, lumber, etc. |
1935-1941 |
304 | General Timber Service Agreements: Agreements on insurance and machine maintenance |
1947 |
305 | Pres-to-Log Cars: Correspondence regarding two rebuilt box cars owned by PFI |
1935-1941 |
306-A | Unemployment Compensation. Federal: Copies of law, tax returns, circular letters |
1936-1939 |
306-B | Unemployment Compensation. Idaho: Correspondence, legislation, tax returns |
1936-1943 |
306-C | Unemployment Compensation. Washington: Tax returns, correspondence |
1937-1939 |
307-A | Railroad Pension. Employee Compensation Reports |
1937-1959 |
307-B | Railroad Pension. Employer's Quarterly Report of Contributions |
1939-1961 |
307-C | Railroad Pension. Employee Claims: Correspondence and forms |
|
307-D | Railroad Pension. Correspondence: Includes instructions, circular letters, rules and regulations |
1934-1959 |
307-B | Railroad Pension. Railroad Retirement Act
Synopsis of Retirement Act of 1937, Carriers Taxing Act of 1937, & Title IX (Unemployment Compensation) of Social Security Act; Annotated supplement and other documents and publications relating to the retirement act, many printed and distributed by the American Short Line Railroad Association
|
|
308 | Man Hours Worked: Typed monthly reports |
1939-1943 |
309 | Garnishment of Employee Wages: Five cases |
1941 |
310 | Agreements with State Highway Department: Three agreements covering the construction or widening of overpasses, including 11 blueprints
See also folder 325
|
1941, 1946 |
311 | Amortization Accounting: Correspondence with ICC and WI&M officials |
1928-1954 |
312 | G.I. Apprentice: Correspondence with Veterans Administration concerning two veterans working at WI&M |
|
313 | Locomotives: Correspondence dealing with the purchase and repair of diesel locomotives, and the repair of other locomotives |
1919-1950 |
314 | Power Reverse Gear Case: Correspondence dealing with the ICC hearings |
1930-1937 |
*314 | Power Reverse Gear Case: ICC briefs and orders, 1930-1937; Supreme Court decision, 1934 |
|
315 | Railway Labor Act: Circular letters from American Short Line Railroad Association and Western Association of Railway Executives regarding the 1934 amendment to the act and a copy to the amendment (P.L. 442) |
1934-1940 |
316 | Land Agent - WI&M: Correspondence from W.B. Humiston |
1915 |
317 | Washington Utilities and Transportation Commission. Inventory of Crossings: Circular letter and computer printout of WI&M Crossings |
1975 |
318 | Round House: Blueprint of WI&M standard round house (map 13-12) |
|
319 | C&NW - CMSTP&P Merger Committee. Forms Committee: Forms Information reports filled out by A.L. Nance, auditor for Milwaukee Road |
1969 |
320 | Train Operating Statistics: Schedule of delays, hours of operation, running time |
January 1971 - August 1973 |
321 | Potlatch Forests, Inc. Miscellaneous Material
Income tax working papers, 1922; cutting schedule for Potlatch Mill, January 4, 1939; Stock sheet, January 1, 1907
|
|
322 | Association of American Railroads. Operations & Maintenance Dept: Car Service Division general permits; Dept. of Commerce National Production Authority releases |
1951 |
323 | Freight Rates: Correspondence |
1907-1929 |
324 | Rail Joint Company: Correspondence about order for fibre insulations |
1961 |
325 | Highway Crossings: Correspondence for crossings on railway rights of way, Idaho State highways 7 and 8
See also folder 310
|
1955-1957 |
326 | Master Car Builders' Association: Correspondence and circulars |
1917 |
327 | Miscellaneous
Articles of Incorporation for Moscow State Bank, an article on the diesel electric locomotive, another on criminal syndicalism, and one entitled "There are strange things done where the railroads run" by Adam Rhoamer, which includes anecdotes about the stations on the WI&M line
|
|
*328 | Maps
Map of Spokane & Inland Empire line in Palouse, 1906; Wagon roads from Council to Grangeville (undated); WI&M Station map of Potlatch, 1964
|
|
*329 | Purchases from Potlatch Unit: Includes railroad ties and other manufactured forest products |
1934-1943 |
*330 | Estimates of Construction Costs: Wren & Greenough estimates 1-29 |
May 1905-September 1907 |
*331 | Washington, Idaho & Montana Railway Company. Organizational Records. Includes state chartered correspondence, and capital stock material |
1901-1921 |
*332 | Inland Improvement Company
Includes incorporation papers, annual reports to West Virginia, 1907-1909, correspondence on ledger entries regarding transfer of stock and loans, financial matters to 1914, and correspondence regarding the final dissolution of the holding company and the transfer of WI&M stock to Potlatch Forests, Inc., in 1932
See also 240.
|
|
33 | Trans-Continental Freight Bureau. Record of Transit Freight Bill and Tonnage Credits, Inbound: Form X-11 |
1975-1980 |
34 | John Ray Scott, WI&M auditor. Personal Papers
Includes letters of recommendation, marriage license, selective service classification, insurance policies, and stock certificates
|
Series II. Financial Records Return to Top
This series consists of boxes of vouchers, bound ledgers and journals, annual reports to various federal and state agencies, and valuation and appraisal reports. Each of these types of material is described under its own heading. The numbers in parentheses indicate the boxes in which the material will be found, or, in the case of journals, the numbers of the journals in each particular group.
Description | Dates |
---|---|
Bound Ledgers and Journals |
|
Invoice Records |
January 1909 - August 1964 (291-306) |
Voucher Record, Construction & Equipment Department |
July 1905 - November 1908 (307) |
Voucher Record, Operating Department |
March 1906 - December 1908 (308) |
Voucher Records |
January 1909 - August 1930 (309-315) |
Cash Journals |
April 1905 - August 1928 (316-328) |
Reconciliation of unpaid accounts, arranged by account name |
April 1907-???? (329) |
Reconciliations, chronological listing |
January 1909 - June 1915 (330-331) |
Distribution Ledgers |
January 1909 - 1962 (332-340) |
Pay Roll Ledgers |
1907-1966 (341-357) |
Ledgers 1-10 |
1905-1926 (358, 359, 367-370) |
Ledgers (unnumbered) |
1907 - November 1968 (360-366) |
Journals |
August 1905 - June 1930 (371-379) |
Interline Freight Accounts Received |
1960-1970 (380-381) |
Interline Freight Accounts Issued |
1962-1969 (382) |
Freight and Switching Ledger |
1953-1967 (383-384) |
Freight, Passenger and Per Diem Transfer Ledger |
1918-1933 (385) |
Freight, Passenger and Per Diem Balances |
January 1918 - November 1920 (386) |
Per Diem Accounts |
August 1940 - December 1963 (387) |
Freight Accounts |
July 1915 - February 1919 (388) |
Freight Claims |
1912-1929, 1943-1968 (389-390) |
Accounts Receivable |
1906-1908, 1947-1966, (391-392) |
Bank Journal |
May 1905 - June 1907 (393) |
Division of Charges to Operating Expenses |
1908 (394) |
Cash Book, Potlatch Station |
January 1959 - December 1968 (395) |
Station - Journal |
October 1905 - December 1909 (396) |
Trial Balance Journal |
1905-1963, September 1973 - December 1975 (397-399) |
Record of Various Person's Bills |
October 1906 - December 1907 (400) |
Petty Ledger |
1906-1908 (401) |
Labor on Shop Jobs |
January 1961 - January 1963 (402) |
Coupon Book Register |
February 1909 - February 1917 (403) |
Annual Reports
Appraisals of the railway shops and round house plant at Potlatch were done by the General Appraisal Company of Seattle. Reports are present for the years 1916, 1923, and 1929. (421)
The Interstate Commerce Commission Division of Valuation reports are in two forms, large ledgers (422) and bound books (423)- The titles of the ledgers are:
1. General Valuation Report by Account. 1917
2. Engineering report showing cost of reproduction new and cost of reproduction less depreciation.
3. Valuation order 7. Schedule of land.
4. Valuation order 8. Register of equipment and report of original cost for equipment and machinery.
5. Report to ICC Bureau of Valuation showing changes from 1917 to 1940 (in various time period sections)
The books are labeled as follows:
1. Valuation Section Washington #1. Track notes and Cross-section notes, Mile post 0.06 to mile Post 3.34
2. Valuation Section Idaho #1. Track notes, mile post 3.34 to mile post 49.39
3. Valuation Section Idaho #2. Cross-section notes, Mile post 3.34 to mile post 30.00
4. Valuation Section Idaho #2. Cross-section notes, mile post 30.00 to mile post 49.39
5. Equipment accounts
6. Structural, communication system, and mechanical and electrical inventory.
Financial reports were made to various federal and state agencies on bound forms provided by the agency. Several of the agencies changed names periodically. In these cases one name was chosen for the main listing, with the various changes listed chronologically.
|
|
Interstate Commerce Commission |
1906-1972 (405-410) |
Idaho Public Utilities Commission |
1913-1960 (411-414) |
Idaho State Tax Commission Boxes 415
|
1912-1970 |
Idaho State Board of Equalization |
1912, 1914-1944 |
Idaho State Tax Commission |
1945-1970 |
Washington Public Service Commission Boxes 416-417
|
1906-1960 |
Washington Railroad Commission |
1906-1910 |
Washington Public Service Commission |
1911-1920 |
Washington Department of Public Works |
1921-1934 |
Washington Department of Public Service |
1935-1944 |
Washington Department of Transportation |
1945-1948 |
Washington Public Service Commission |
1949-1960 |
Washington Tax Commission Boxes 418-420
|
1907-1965 |
Washington State Board of Tax Commissioners |
1907-1919 |
Washington State Tax Commission |
1920 |
Washington Supervisor of Taxation |
1921 |
Washington State Tax Commission |
1922 |
Washington Supervisor of Taxation |
1923-1924 |
Washington Tax Commission |
1925-1965 |
Appraisals and Valuation |
Series III. Miscellaneous Return to Top
This series contains a wide variety of items including employee time cards, and other items relating to employees of the WI&M, records of annual passes issued, Over, Short and Damage Reports, and cancelled checks. Listed below are the items in this series. The number in parentheses indicates the box in which the material is located.
Railway Passes (424) (See also folder 143 in Series I): Ledger 1, 1912-1922; Ledger 2, 1923-1926; Ledger 3, 1927-1930; Ledger 4, 1931; Alphabetical and numerical pass file for 1952/53-1954/55 (Because of its small size the plastic envelope containing these passes has been placed in box 439)
Exparte Increases X206A, X212, X223, X223A (425): These sheets are in a binder and include the tariff of increased rates and charges for the years 1957-1972.
Locomotive Mileage, Potlatch, 1960-1966. (426): This large journal also contains columns for car mileage and work service as well as locomotive mileage.
Over, Short and Damage Reports (427): These reports, for the years 1927-1945, were filled out by station agents when a shipment was received in less than perfect condition.
Employee Time Cards, 1930-1966 (428-429): These cards record the number of hours an employee worked each month and his earnings for that month.
Cancelled Checks, May 1905 - A t 1906 (430-431)
Cancelled Pay Roll Checks, January 1924 - June 1930; January 1957 - December 1958 (432-436)
Miscellaneous Financial (437): Comparative Statement of earnings, operating expenses & statistics. July - December 1906; Bank Statements, January 1953 - December 1956; Balance sheets, December 1965 - September 1966; Cash Journal work sheets, 1975, 1977
Miscellaneous Employee Records (438): Life Insurance Policies, Request for group insurance reinstatement cards, Salary savings insurance plan cards, Waiver of life insurance cards, Insurance record cards, Pay roll allotment authorization for purchase of bonds cards, Acceptance of Hospital contract cards, Acceptance and pay roll deduction authority, Employee withholding exemption certificate, Employee registration form CER-1 (Social Security)
Miscellaneous 3x5 cards (439): Railway passes, 1952/53-1954/55, Key to filing system, Key to map arrangement, Field notes, Alphabetical account cards, 1906-193-?
Series IV. Maps and Blueprints Return to Top
This series includes station maps, maps of the railway line, plans for bridges, drawings of station houses, and townsite plats. The railway originally had twenty-two categories of maps, but only six are included in the papers. These are 1. Station maps, 2. Trusses and bridges, 4. Moscow & Eastern, 9. Trestles, 10. WI&M standard plans, and 18. Townsite plats. There are also four unnumbered maps. The smaller plans have been placed in a file box (440) the larger one are in a large plastic bag (44). In the list of maps and blueprints, an asterisk preceding the number indicated that the print is in the bag.
Container(s) | Description | Dates |
---|---|---|
Folder | ||
*1-2 | Yards of the Washington, Idaho & Montana Railway, Potlatch, Idaho |
1906 |
1-3 | Car repair tracks at Potlatch showing location of machine shop, round house, repair shop saw mill, loading dock, and planing mill |
|
*1-5 | Kennedy Ford Yard |
1907 |
*1-7 | Station map of Vassar (originally labeled Avon) |
1907 |
*1-8 | C.M.&St.P. Railway, St. Maries Branch. Map showing proposed rearrangement of pole yard in Bovill |
1913 |
*1-9 | Station map of Princeton yards |
1905 |
1-10 | WI&M and C.M.&St.P. tracks through Bovill and Purdue |
1911 |
1-11 | Plat showing position of buildings on right of way, Bovill |
1914 |
1-12 | Plat of right of way, depot grounds and terminals, Bovill |
|
1-14 | Bovill yards showing depot |
|
*1-15 | Proposed location of repair shop, Potlatch |
|
*2-1 | Wagon Road Bridges, Sta.345 (Vassar) |
|
2-2 | 3rd or Flat Creek Crossing of Palouse River, plan for staking piling |
|
*2-9 | Wagon Road Bridges, Sta.224 |
|
4-1 | Profile of Moscow & Eastern Railway line from bear Creek to Bovills (sic) via north side of Potato Hill |
|
4-6 | Advertising map for railway lines (shown WI&M route from Palouse to Bovill.) |
|
*9-5 | Brush Creek Bridge (old plan) |
|
*9-7 | Brush Creek Bridge (new plan) (on same sheet as above) |
|
*9-11 | High Gulch Bridge |
|
9-13 | Hog Meadow Creek trestle |
|
10-8 | Standard plan for WI&M 4 and 5 room section houses |
|
10-18 | Baggage room signs |
|
*10-21 | White Pine Route insignia sign for box cars |
|
13-12 | Round house (located in folder 318) |
|
18-2 | Map showing WI&M line through Breedings addition, Palouse |
1905 |
18-3 | Amended survey of blocks 15, 16, and 17, Deary |
1908 |
18-5 | Map showing surveyed tracts adjoining Deary |
|
*18-7 | Plat of Deary |
1907 |
18-9 | Proposed road and alley improvements in Fitch's addition, Palouse |
1905 |
unnumbered | Right of way, Township 41 North, Range 4 West Boise Meridian |
|
unnumbered | City of Palouse |
1898 |
unnumbered | Map of WI&M system |
January 1912 |
unnumbered | Map and profile of finally located line of Washington, Idaho and Montana Railway
(N.B. This is a negative for a large print and is on very fragile paper)
|
Names and SubjectsReturn to Top
Subject Terms
- Railroads -- Idaho -- History -- Sources
Other Creators
-
Corporate Names
- Washington, Idaho and Montana Railroad
- Washington, Idaho and Montana Railway Co.