Series 6: Miscellaneous Papers, unbound

Income tax litigation records, particularly in the files of Three States Trust, show the changes in accounting procedures necessitated by the enactment of the Federal Income Tax Laws after 1913.

In the contents list below, the term “Corporation Records” is used to describe such miscellaneous papers as articles of incorporation, or those affecting financial arrangements, policy, administration, and litigation, with a few closely related letters. The term does not include records of ordinary operations of the various related companies. Other descriptive terms used in the container list are those commonly employed for business records.

John S. Owen Lumber Company
Box 63: John S. Owen Lumber Company Articles of Agreement, 1912 May 27
Box 63: California & Oregon and Owen-Oregon Lumber Company records, 1905-1924
Box 64: Corporation Records, John S. Owen Lumber Company, 1924-1950
Box 65: Land and Corporation Records, John S. Owen Lumber Company, 1892-1927
Box 66: Land and Corporation Records, John S. Owen Lumber Company, 1928-1955
Box 67: Land and Corporation Records, John S. Owen Lumber Company, 1922-1926
Box 68: Railroad Leases and Rentals, John S. Owen Lumber Company, 1917-1933
Box 69: Railroad Contracts, John S. Owen Lumber Company, 1892-1937
Rust Owen Lumber Company
Box 70: Corporation Records, Rust Owen Lumber Company, 1882-1942
Box 70: Balance Sheets, Rust Owen Lumber Company, 1939-1943
Box 71: Income Tax Records, Rust Owen Lumber Company, 1913-1944
Box 72: Annual Statements, Rust Owen Lumber Company, 1919-1933, 1935-1937
Box 72: Income Tax Audits, Rust Owen Lumber Company, 1920-1940
Box 73: Closing Papers, Rust Owen Lumber Company, 1908-1916
Box 74: Closing Papers, Rust Owen Lumber Company, 1917-1919
Box 74: Contracts, Rust Owen Lumber Company, 1888-1912
Box 75: Railroad Contracts, Rust Owen Lumber Company, 1880-1937
Box 75: Minor Employee Affidavits, Rust Owen Lumber Company, 1913-1931
Box 76: Employee Applications, Rust Owen Lumber Company, 1915-1938
Box 77: Customer Credit Reports, Rust Owen Lumber Company, 1918-1933
Box 78: Land Patents, Surveys, and Related Records, Rust Owen Lumber Company, 1873-1930
Box 79: Property Deeds of Lands Sold by Rust Owen Lumber Company, 1892-1942
Box 80: Property Deeds of Lands Purchased by Rust Owen Lumber Company, 1890-1935
Del Norte Company, Ltd.
Box 81: Land and Corporation Records, Del Norte Company, Ltd., 1874-1929
Box 82: Land and Corporation Records, Del Norte Company, Ltd., 1929-1931
Box 83: Timber Cruise Reports, Stock Assessments, Tax Records and Miscellaneous Company Records, Del Norte Company, Ltd., 1902-1941
Pierre Lumber Company
Box 84: Pierre Lumber Company, Corporation Records, 1891-1942
Rust Land and Lumber Company
Box 85: Rust Land and Lumber Company, Corporation Records, 1912-1951
Three States Lumber Company
Box 86: Corporation Records, Three States Lumber Company, 1912-1955
Box 87: Land Sales and Cotton Contracts, Three States Lumber Company, 1931-1937
Box 88: Income Tax Working Papers and Related Records, Three States Lumber Company, 1919-1932
Box 89: Income Tax Returns and Financial Records, Three States Lumber Company, 1913-1933, 1935-1938
Box 90: State Income Tax Returns, Amended Federal Returns and Related Correspondence, Three States Lumber Company, 1919-1932
Box 91: Land Records, Burdette Plantation, Three States Lumber Company, 1917-1941
Three States Trust
Box 92: Three States Trust, Trust Records and Litigation, 1921-1939
Box 93: Three States Trust, Income Tax Returns and Related Papers, 1935-1941