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Guide to the Leonard Gilman Gaffney Papers ; Gaffney (Leonard Gilman) Papers

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Guide to the Leonard Gilman Gaffney Papers 1897-1978

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.


Overview of the Collection

Title: Papers
Creator: Leonard Gilman Gaffney, 1913-
Dates: 1897-1978
Quantity: 5 cubic feet
Abstract: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.
Identification: MG309
Language: English
Repository: University of Idaho Library Special Collections and Archives
Moscow, ID 83844-2351

Scope and Content

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/Biographical History

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.


Subjects

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

Administrative Information

Source

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.

Processing Information

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


Detailed Description of the Collection

Series I. Alphabetical Files 1897-1978
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1/11/1Abot Mining Company - Financial statements 1967-1973
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1/21/2Tax and DIA review 1975-1978
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1/31/3U.S. Office of Minerals Exploration contract 1959
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1/41/4Arnold, Lincoln. Correspondence 1952-1961
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1/51/5Aurum Mining Company - Federal tax returns 1928-1950
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1/61/6Coeur d'Alenes Company - Financial material 1968-1970
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1/71/7Crystal Lead Mines Company - Federal tax returns 1937-1947
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1/81/8Day, Lucy. Correspondence re: taxes 1950-1969
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1/91/9Day Mines, Incorporated - Annual office picnic 1968
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1/101/10Annual meeting notices 1967-1969
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1/111/11Annual reports 1947-1968
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1/121/12Aurum Mining Company IRS depletion case material 1944-1961
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1/131/13CAIGH agreement with Hecla 1965
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1/141/14Cash and income forecasts 1958-1972
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1/151/15Chadwick agreement with Bunker Hill 1963
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1/161/16DeLamar prospect sale 1972
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1/171/17Election statement under section 614(b), effective for the years 1954, 1955, 1956, 1957
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1/181/18Election to aggregate 196-
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1/191/19Employee benefits 1962-1969
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1/20-221/20-22Federal income tax 1962-1964
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1/231/23Federal income tax 1968
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1/241/24Financial correspondence, worksheets, etc 1916-1970
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1/251/25Financial statements, Hecla-SEC form S-1 1971-1973
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1/261/26Galena Mining Company-DMI exchange 1969-1971
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1/271/27Hecla exchange stock valuation 1968-1971
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1/281/28Hunter Ranch Agreement 1965-1966
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1/291/29Idaho taxes, correspondence 1959
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1/301/30Idaho income tax 1965-1968, amended 1970
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2/31-322/31-32Idaho sales tax, invoices, worksheets, tax receipts 1965-1975
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2/332/33Interest equalization tax, form 3780 1965-1968
IRS audits and depletion cases 1947-1968
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2/342/34Audit reports 1947-1952, 1952-1957
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2/352/35Tax court petition 1957-1959, 1962-1963
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2/362/36Depletion information 1955-1956
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2/372/37Teichmer audit (Depletion) 1951-1953, 1956-1957
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2/382/38Material for depletion case 1911-1962
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2/392/39Material for Tamarack depletion case 1913-1963
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2/402/40Correspondence re: depletion 1960-1964
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2/412/41DMI vs. Commissioner, legal documents 1963-1964
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2/422/42Correspondence with IRS re: Hercules 1963
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2/432/43Notes for IRS hearing 1962-1964
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2/442/44Submission to IRS re: Western Union Mining Co. 1963
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2/452/45Submission to IRS re: National Copper, Marsh, Hummingbird, Aurora-Sampson Mines 1963
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2/462/46Tax audits 1968-1970, 1969-1975
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2/472/47Knob Hill joint venture 1959
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2/482/48Kidder Peabody "Kaffir sale:" correspondence 1969
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2/492/49Leases 1955-1960
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2/502/50Memos 1972-1973
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2/512/51Metaline Contact Mines 1960-1961
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2/522/52Negotiations, etc 1963-1970
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2/532/53Nine Corporation 1967
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2/542/54Office forms undated
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2/552/55Ore reserves 1957-1960
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2/562/56PKK (Perry, Knox, Kaufman, Inc.) silver project 1969-1972
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2/572/57Percentage depletion pamphlets 1959-1962
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3/583/58Publications, articles, etc. 1921-1974
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3/593/59Quarterly report work sheets 1954-1972
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3/603/60Return of income tax withheld from Canadian addresses 1948-1949
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3/613/61Sherfey, Dean L., East ranch lands purchase 1961
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3/623/62Silver futures 1969-1971
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3/633/63Sterling East Group lease to Callahan Mining Co. 1974
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3/643/64Toombs property, sale of 1969-1974
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3/65-673/65-67Tax and other financial correspondence 1952-1972
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3/683/68Tax worksheets 1971
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3/693/69Washington sales/use taxes 1962-1970
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3/703/70Dayrock Mining Co. - Federal tax returns (incl. Option & Stratton) 1925-1947
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3/713/71IRS tax audits for 1926-1945 1928-1946
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3/723/72Ore reserves 1961
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3/733/73Price control application (incl. Grayrock) 1971
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3/743/74Report of mining operations 1928, 1929
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3/753/75Duluth Mining Co. - Income tax returns 1929-1947
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3/763/76Ellis, Henry D. Basis notes (distributions) 1962-1966
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3/773/77Gaffney, Leonard G. - Correspondence and other personal papers 1959-1974
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3/783/78SEC publications 1970-1972
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3/793/79Social Security publications 1972
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3/803/80Tax publications 1917-1975
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3/813/81Book: Standard federal tax reports 1973
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3/823/82Book: Electronic data processing systems 1964
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3/833/83Book: How to make your services worth more 1965
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4/844/84Gold Hunter, Federal tax returns 1950-1962
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4/854/85Happy Day Mining Company. Federal tax returns 1928-1947
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4/864/86Hercules Mining Co. - 1913 valuation & early production 1917-1927
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4/87-884/87-88Federal tax returns 1913-1947
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4/894/89IRS audit and valuation reports 1921-1939
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4/904/90Humming Bird Mining Co., tax returns 1929-1936
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4/914/91Independence Lead unitization with Gold Hunter 1966-1971
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4/924/92Inland Empire Stores. Organizational papers undated
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4/934/93King Group. Recapitulation of costs undated
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4/944/94King Mining Company, federal tax returns, general ledger 1943-1947
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4/954/95L-D Mines. Mill deficiency claim negotiations 1966-1967
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4/964/96Marsh Mining Company - Audits 1924-1929
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4/974/97Tax returns 1919-1929
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4/984/98Federal tax returns 1930-1944
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4/994/99Monitor & Portland companies, audit reports 1946
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4/1004/100Monitor Mining Company. Federal tax returns 1940-1947
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4/1014/101National Copper Mining Company. Federal tax returns 1941-1943
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4/1024/102Portland Mining Company. Federal tax returns 1940-1943
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4/1034/103Sherman Lead Co. - Excess profits tax claim for relief 1942-1947
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4/1044/104Federal tax returns 1919-1947
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5/105-1065/105-106Income & excess profits work sheets 1940-1945
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5/1075/107Internal Revenue tax audits 1931-1950
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5/1085/108Silver State Mining Co., tax returns 1944-1947
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5/1095/109Stanley Mining Co., tax returns 1929-1947
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5/1105/110Tamarack & Custer Mining Co. - 250' scale maps 1930-1947
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5/1115/111Claims filed for refund 1937-1943
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5/1125/112Cost depletion summary 1946-1958
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5/1135/113Depletion suit, Compromise work papers 1948
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5/1145/114Depreciation schedule, Federal 1941-1947
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5/1155/115Depreciation and depletion 1939-1948
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5/116-1175/116-117Federal tax returns 1930-1947
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5/1185/118Federal income tax worksheets 1943-1946
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5/1195/119Income tax file 1942-1947
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5/1205/120Internal Revenue tax audits 1919-1949
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5/1215/121Ore reserve work sheets & maps 1925-1948
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5/1225/122Valuation estimates for taxation purposes undated
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5/1235/123Tintic Standard Mining Co. merger with Banner 1973
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5/1245/124Treasure Vault Mining Co. - Federal tax returns 1929-1946
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5/1255/125State tax returns 1931-1947
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5/1265/126Various mines. Pre 1947 cost basis mining claims 1955-1963
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5/1275/127Wallace, Idaho - Water
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5/1285/128Treasurer's statements 1962-1966
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5/1295/129Western Union Mining Co., federal tax returns 1923-1947

Profile Description

Creation: Encoded by ArchProteus2003
Language: Finding aid is in English

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