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.

Founder of the S.S. Kresge Company. Business and personal files relating to his financial dealings and to his involvement with various churches and educational institutions; also photographs.

The Sebastian S. Kresge Papers are divided into two series: Business Records, and Personal Records. The papers were microfilmed in 1994 and are available for inter-library loan. The collection was filmed in its entirety except for a few folders of financial data, such as stock and business receipts.

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.

Retail company based in Detroit, Michigan. Executive committee minutes, 1946-1960; record books of meetings and proceedings of directors, shareholders, and incorporators; minutes of various corporate committees; subject files detailing financial operations of this chain of variety stores; and files relating to the officers and directors of the company.

The S.S. Kresge Company corporate records are arranged topically, and primarily relate to the company's activities in the years 1945-1965. To trace the company's history from 1912-1945, the researcher should use the applicable annual and quarterly reports, the minutes from Meetings and Proceedings of Directors, Shareholders, and Incorporators, and materials from the historical files. The latter contain interesting periodicals and company pamphlets that pertain to the company's history both before and after 1945.

For the postwar years, the researcher should turn again to the annual and quarterly reports, meetings and proceedings minutes, and historical files, but should supplement them with use of minutes from the Executive and Operating Committees, and Sebastian Kresge's correspondence with the company president for the years 1953-1966. The minutes from the Executive Committee almost always contain brief summaries of committee decisions. Property purchases, modernization and construction programs, divided action, personnel (retirements and salaries), and tax matters comprise the majority of areas in which the committee made decisions. Minutes are not available for every meeting of the committee, but there are often notations at the top of existing minutes which indicate that for certain meetings no written record was kept.

The minutes from Operating Committee meetings reflect the postwar concerns with competition from discount stores and the need to increase Kresge sales and merchandise turnover. They are particularly detailed for the years 1945-1950, but thereafter are somewhat frustrating in that the writer often discusses what topics were covered at the meetings but fails to summarize the contents of the discussions. There are included with the minutes occasional reports made by the President and other officers to the committee on various topics. These are particularly interesting; see, for example, the 1946 and 1961 reports on sales problems and new programs. The quantity of minutes from 1959-1963 is considerably smaller than that from earlier years because President Cunningham relied on contacts with individual regional managers and department heads rather than group meetings.

The files of correspondence between Sebastian Kresge, founder of the company and chairman of the board from 1925-1966, and company presidents Frank Williams and Harry Cunningham are very useful for tracking the continued involvement of Kresge in the corporation's affairs, and for documenting major corporate concerns and operations. Among the latter are organizational changes, competition from discount and other variety-type stores, deteriorating downtown store neighborhoods, attempts to purchase competitors Kress and Zayre, trial programs to establish a Kresge credit program for its customers, and the emergence of the K mart idea. There is a limited amount of such correspondence (2"), but it is quite rich in content.

Businessman with the S. S. Kresge Company (later K mart Corporation) and philanthropist. Business records, materials relating to philanthropic activities, notably documenting the work of the Kresge Foundation, and family materials; also organizational materials, speeches, and photographs and motion pictures.

The Stanley Kresge Papers, an important source for the researcher interested in the history of the S.S. Kresge Company/K mart Corporation; the work of the Kresge Foundation; and the Kresge family, have been divided into six series: Kresge Company/K mart Corporation; Kresge Foundation; Organizations; Personal; Speeches; and Visual Materials. The collection has now been microfilmed to allow inter-library access to the collection. These 21 microfilm rolls comprise the bulk of Kresge's collection. Excluded from the microfilming have been a few folders of restricted financial materials, two oversize ledgers, and, of course, the motion picture films. The following finding aid is a guide to the entire collection with appropriate indication of files and other materials not part of the microfilm edition.

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.

Ypsilanti, Michigan business; account books and daybooks.

The record group consists of account books and daybooks of the firm. Included is a record of log purchases, 1845-1853, and accounts of wheat purchased in 1842.

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.