Volume contains an operating history of the company including lumber yards locations, date purchased, years of operation, average investment, annual sales, profit, total profit and plant and equipment data. Also includes brief narrative histories of each yard.

Incorporation records, minutes, stock certificates, financial records, and an account book of materials sold.

Reports, recommendations, and surveys relating to fire insurance ratings on approximately 50 properties (primarily mining, but including lumber companies and naval facilities) throughout Idaho. Also includes approximately 100 fire protection maps for communities and businesses throughout Idaho - these maps have been transferred to the ISHS map collection.