4 linear feet — 1 oversize volume — 44 microfilms
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.