A. Minutes, Dec. 1923-Sept. 1947, 3 vols. These volumes contain, in addition to the official proceedings of regular and special meetings, typed copies of the certificate of incorporation, by-laws, election inspectors' oaths and certificates, stock documents, secretary's oath, a sample stock certificate, meeting notices and waivers of notice, and lists of stockholders entitled to vote.

B. Records Relating to Meetings, 1925-1947, 19 folders. Included are copies of the minutes of annual and special meetings, correspondence, notes, notices of meetings, affidavits of mailing notices, proxies, stockholders lists, election ballots, election inspection oaths, memoranda, balance sheets, and a map of the East Coeur d'Alene Mining District. One folder contains documents, 1945, primarily relating to change of the designated statutory agent. Arranged chronologically.

C. Annual Reports, 1926-1946, 2 folders. Sometimes titled "Manager's Reports," the annual reports describe each calendar year's activity and the firm's financial position at the end of the year. The reports are signed by Henry L. Day as assistant manager or manager and often accompanied by cover letters addressed to Harry L. Day as president, or, after 1941, to the shareholders. The narrative portion of each report contains sections on the divisions of the firm (Ambergris, Tamarack, Hercules Custom Mill, etc.) or on other operating properties. Some of the annual reports have "Balance Sheets" and "Operating Statements", listing major categories of income and expense for the year ending Dec. 31. Reports exist for every year from 1927 through 1940 and for 1945, each dated in February or March of the following year. The years 1941 through 1944 are covered in one combined report. There is a similar but brief report, July 14, 1926, of status of the work being done at that time and a short report from Harry Day to stockholders, Feb. 15, 1939. Most of these reports are typed originals; those for 1929 and 1931-1934 are carbon copies.

D. Financial Statements, Nov. 1901-Sept. 1947, 46 folders. Variously titled Statement of Financial Position, Monthly Financial Statement, or simply Monthly Statement or Statement, these typed documents, sometimes ribbon copies but more often onion-skin carbons, cover every month from Nov. 1901 through Sept. 1947. There are long-hand drafts as well as typescripts for Jan.-Feb., April-Oct., and Dec., 1903. The exact contents vary, becoming more complex over time. For the period Nov. 1901-Dec. 1902 there is only a "Trial Balance" for each month. From Jan. 1903 onward, each statement usually comprises a list of "Receipts and Disbursements", expressed in general categories, as well as a "Trial Balance" or "Balance Sheet." By the 1940s statements had grown to include, in addition to these documents, lists of "Accounts Receivable," bond holdings, "Profit and Loss" statements for the company and for the mine plant, trucks, dwellings, community hall, heating plant, and mill; reports on "Composite Metallurgy"; and "Operating Statements". There are occasional additional documents filed among the Statements, such as letters from Harry Day to his sister Mrs. E.B. Boyce dated Feb. 1904 and Feb. 1905, explaining dividend policy and commenting on family matters; a letter to the partners dated Oct. 2, 1909, describing the burning of the Hercules mill; letters from H.H. Miller, general auditor, in May 1919, and Jan., June, Sept., and Nov. 1920 discussing the income account for 1919 and the tax effects of dividend policies, proposed changes in form and substance of the Monthly Statements, and the company's income and excess profits tax liabilities. There are monthly memos to Harry Day analyzing operating profits in 1919. Other letters during the partnership period comment on the amount of dividends that should be paid, and many years have preliminary trial balances, often with correspondence, and lists of stockholders in 1931 and 1932. Arranged chronologically.

E. Statements of Subsidiary Accounts, 1924-1932, 5 folders. Arranged alphabetically by name of company or operation and thereunder chronologically. There are records for each of the following projects although some sequences are incomplete:

4th of July Drift, Nov. 1926-Mar. 1928

Hercules New Drift, Nov.-Dec. 1927

Honolulu, Jan.-Nov. 1927

Humming Bird Mining Co., Mar. 1926-Dec. 1929

Humming Bird Mining Co., Fairview Drift, Nov. 1926-June 1927

Humming Bird Shaft, Mar.-June 1926

Humming Bird Mining Co., Apr. 1924-Oct. 1932

Maher-Hearn, (Gertie), Nov. 1925-Dec. 1929

Maintenance--Assay Office, Jan. 1927-Dec. 1929

Maintenance--Mill, May 1927-Dec. 1929

Maintenance--Test Plant, Jan.-Dec. 1929

Marsh Operation, July-Nov. 1929

Ores Purchased, Jan. 1928-Nov. 1929

Selkirk Drift, Nov. 1926-Mar. 1928

Sherman Crosscut, Feb. 1926

Sherman Drift, Dec. 1925-Mar. 1926

Sherman Shaft-Raise-Station, Mar.-July 1926