Collections : [University of Michigan Bentley Historical Library]

The Salling, Hanson and Company Records are the business records of the lumber company Salling, Hanson and Company based in Grayling Michigan from 1881-1928. The records include financial data, annual reports, daily activity information as well as some records from other Grayling businesses.

The Salling and Hanson records on microfilm begin with a series of ledger books, complete from 1881 to 1923, except for one volume which was missing. All of the company's financial transactions were transferred to the ledgers (which are arranged by accounts), making them the most complete records of company business. The journals and lumber journals (arranged chronologically) provide records of daily operations. Since these transactions were eventually recorded in the ledgers, only sample years of the journals and lumber journals were preserved. For both series, all records of even numbered years were microfilmed, including records for 1881, the earliest year for which Salling, Hanson records exist. The lumber journals may be of particular interest, since they indicate the amounts of various types of lumber produced and sold. An entire series of time books (1891-1907) was filmed, giving payroll accounts of Salling, Hanson employees. One petty accounts ledger (1917-1927) and one tax record book (1881-1891) complete the Selling, Hanson Company microfilm edition. Records preserved in the original form include 5 index volumes for the time books, trial balances, records of total lumber shipped, and annual reports of two subsidiary companies. In addition, two color-coded surveyor's books and three volumes of daily operations records (containing the only narrative material in the collection) have been preserved in the original.

More than half of the Salling, Hanson records were discarded. In addition to alternate years of the journals and lumber journals, several series of records were entirely discarded. Day books and cash books were discarded because information recorded in them was duplicated in the journals and ledgers. Merchandise ledgers and cash books for the Salling, Hanson Company store were discarded, along with lumber order books and a few miscellaneous volumes.

The Salling, Hanson microfilm series concludes with records of several companies with which Rasmus Hanson was affiliated. Hanson Lumber Company records (1901-1907) consist of one ledger and one journal. R. Hanson and Sons records (1909-1912) consist of a record of cars received. Hanson Land Company records (1914-1927) consist of ledgers, journals, and log records. Grayling Box Company records (1918-1943) consist of journals, sales journals, and payroll books. Finally, Grayling Hotel records (1916-1936) consist of ledger and journal books.

Tecumseh, Michigan, builder; account books and miscellaneous family papers.

The collection consists of account books of Salmon Crane's business activities, including a ledger previously used for the accounts, 1838-1841, of Spafford and Smith, Tecumseh merchants, and as day book, 1857-1858, of the Tecumseh Herald newspaper. In addition, there are miscellaneous papers of Crane's sons, Theodore H. and Eugene W. Crane, both soldiers in Co. E, 18th Michigan Infantry during the Civil War. Other family members represented in the collection include Charles S. and Verner B. Crane. Photographer Walker Evans was the great-grandson of Salmon Crane.

Papers of the Squier family of Battle Creek, Michigan. Include letters and diary of John E. Hickman, Civil War soldier in Co. C, 13th Michigan Infantry; letters and miscellanea of Theodore L. Squier, Sr., University of Michigan undergraduate student, medical student and instructor ca. 1914-1921 and Nina La Barge Squier, student in the University of Michigan Nurses' Training Program, 1919-1920; and letters and miscellanea of several family members who served in WWII. Also some records of the American Manufacturing Company of Battle Creek, Michigan.

The Squier Family Papers are organized into nine series, eight series of documents related to specific members or branches of the family and one series of photographs.

Ludington, Michigan, business firm established by Justus S. Stearns. Topical files relating to business interests, including papers concerning their conviction on charges of receiving illegal refunds from the Pere Marquette Railroad, and relating to the sale of their property in L'Anse to the Ford Motor Company; and also microfilm of records of business operations at Ludington and one of their subsidiary firms at Bennett in Lake County, Michigan.

The Stearns papers consist of three boxes of manuscript material and thirty-three rolls of microfilm. Virtually all of this concerns Stearns' complex business dealings. There is no personal correspondence and but a single manuscript folder describing Stearns' political career. The microfilmed material are volumes primarily detailing the history of the Stearns Salt and Lumber Company. The records fall into two distinct groups, those created before 1900 and those done after the turn of the century.

Before 1900 the company's records are very straightforward. They consist of cashbooks, journals and ledgers. The only complication is that there were two sets of ledgers. The ledgers from Ludington apparently are the main records of the firm, those maintained at Bennett, Michigan, were of Stearns' box manufacturing, saw, planing and shingle mills. The records were microfilmed chronologically.

After the turn of the century the firm's record keeping became far more bulky and opaque. For microfilming, these records were divided into six groups: general ledgers and journals, sales ledgers, lumbering operations, payrolls, mill and manufacturing reports, and miscellaneous records (some of firms other than Stearns Salt and Lumber).

The general ledgers and journals are arranged chronologically. There are three types of ledgers (transfer ledger number 1, transfer ledger number 2 and transfer ledger number 3) and two types of journals (a general journal and a journal 2B). Apparently each ledger type and journal 2b had some specific purpose, but all explanatory material has been lost, and the entries are very cryptic. These records were filmed in their entirety.

Because of their bulk, the company's sales records were sampled. Every third account was filmed. A sufficiently large sample remains to allow a researcher to statistically reconstruct the firm's trading patterns.

Stearns kept a separate set of books detailing work in the field. These are grouped together as "Lumbering Operations" records. They include ledgers, journals, cashbooks, and sales records. The volumes are arranged chronologically. Most were sampled. Every third ledger account was filmed. Every other month of the journals was filmed. Because of their complex arrangement sampling of the sales records would have been very difficult, and thus they were filmed in their entirety.

Payrolls were also sampled. Every third month was filmed. Camp payrolls apparently refer to field operations, Ludington payrolls to workers at Stearns' home operations. The "Record of Employees" is a very brief volume giving a great deal of information about Stearns' Ludington office workers and middle level administrators. Marital status, children, club affiliations, property ownership, and financial status are among the items included.

Mill and Manufacturing records are production reports of Stearns' Ludington operations. They were filmed in their entirety. The miscellaneous volumes include a wide variety of documents, all filmed in their entirety. Included are inventory control books, records of land transactions, a sand register, records of the Stearns Warehouse Company, the Epworth League Railway and the M. Reichardt & Son Piano Manufacturing Company.

Alpena, Michigan lumber company; minutes of stockholders' meetings, financial records, and time books.

The record group consists of financial records, time books of company employees, and articles of incorporation and minutes of stockholders.

Family of Fred P. Todd and his son, J. Beecher Todd, officers with National Loan and Investment Company in Detroit, Michigan, and its successor institutions, Surety Savings and Loan Association, and Surety Federal Savings and Loan Association. The collection consists of personal papers, files relating to their activities with savings and loan institutions, and photographs.

The Todd Family Papers consist of three series: Personal, Savings and Loan Institutions, and Photographs.

Business and commercial family of Ionia, Michigan; correspondence and financial records of Angelo E. Tower and Osmond S. Tower; correspondence and business records of Louis S. Lovell, W.B. Heath, and George Webber, Ionia, Michigan, businessmen.

The collection was accumulated and donated by Ada Health Owsley, the daughter of W.B. Heath, who had himself married into the Tower family. Most of the collection relates to the business dealings of Tower family members. The most important exception is a portion of the correspondence dealing with the Civil War service of Angelo Tower, a captain with Company E, Sixth Michigan Cavalry. These papers include both letters to his family and other documents relating to his military responsibilities. The collection, both correspondence and financial records, documents the development and commercial growth of Ionia, Michigan, and includes various records of Louis S. Lovell, bank cashier W.B. Heath, and George W. Webber, president of the Second National Bank of Ionia. The fact that there are some papers of George W. Webber, a banking competitor to the Towers is curious. Perhaps a possible merger of the two Ionia banks led to the storage of retired records in a common area. Regardless, the banking records of Tower and Webber offer some insight into the commercial development of Ionia.

Pioneer Ann Arbor, Michigan family, involved in farming, then real estate, developed the Tuomy Hills area of the city. Papers include personal and business correspondence of Cornelius and Kathryn Tuomy and of other family members; ledger books, 1868-1890, 1911-1938, and diaries, 1920-1921, 1925, 1926, 1936 concerning business and personal affairs; also papers of Kathryn G. Tuomy as president of the Michigan Federation of Business and Professional Women; and photographs.

The Tuomy Family papers document the daily life of three generations of a pioneer Ann Arbor area family. The three linear feet of papers span the years 1840-1966 with the bulk of the material falling within the decades bound by 1905-1945. The papers have been divided into four series, a small set of documents with biographical information, a larger set of personal and business correspondence, and family material arranged as a set of topical files. There is also a box of unidentified family portraits

A strength of the Tuomy Family papers is the documentation of daily life for a prominent Ann Arbor family from 1900 until the 1960's. Kathryn G. Tuomy's materials provide good exposure to the life of an Ann Arbor woman who has a university education and a family business to maintain. The papers are weaker in their coverage of the Tuomy and Tuomy real estate business. There is only marginal documentation regarding Cornelius W. (Bill) Tuomy's time in political office as drain commissioner. The photographs are not strongly backed up by the written documentation regarding the Tuomy and Tuomy real estate office and properties.

Ironwood, Michigan businessman and local historian; include correspondence, research notes and writings largely concerning the history of Gogebic County and Upper Peninsula iron mining; also papers concerning his work with the Gogebic Industrial Bureau.

The Victor Lemmer Papers concerns the history of the western portion of the Upper Peninsula of Michigan, particularly Gogebic County, as well as his work as the agent for the Gogebic Industrial Bureau. The collection has been divided into the following series: Correspondence; Photographs; Personal/Miscellaneous; Gogebic Industrial Bureau Files; Research Files; Collected Materials; and Writings/Speeches.

Saginaw, Michigan, lumberman and businessman, and Michigan State Tax Commissioner, 1912 and wildlife conservationist and sportsman. Papers include extensive correspondence files, business records and photographs.

The William Mershon collection consists of correspondence dealing with Mershon's various activities as a lumberman, Saginaw businessman, and member of the State Tax Commission in 1912. Subjects included in the papers are Michigan wildlife conservation, the Michigan Sportsmen Association, the Michigan Manufacturers Association, the Michigan State Tax Commission, Michigan politics, the Democratic party, personal business investments, lumbering and mining interest, and personal affairs.

The collection also includes diaries, a book of notes on hunting and fishing trips, and various business records such as cash books, time books, ledgers, and journals. These primarily concern his investments and lumbering business. Many of the business records are available on microfilm. The collection also includes photographs.