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Inventory to the
TAYLOR & DRURY LTD.,MAYO BRANCH RECORDS
1919-1960
held at the Yukon ArchivesAcc.# 89/35R and 89/36R
(forms part of the Taylor & Drury Co. Ltd. fonds)
March 1990Reprinted 2003
Inventory to the
TAYLOR & DRURY LTD.,MAYO BRANCH RECORDS
1919-1960
held at the Yukon ArchivesAcc.# 89/35R and 89/36R
Yukon ArchivesMarch 1990, Reprinted 2003
Cover photograph: Yukon Archives, Claude B. Tidd fonds, #7045 “Mayo – Front St.”
i
TABLE OF CONTENTS
INTRODUCTION............................................................................................................................................... 1
HISTORY ............................................................................................................................................................ 4
FONDS DESCRIPTION..................................................................................................................................... 9
SERIES I: CORRESPONDENCE................................................................................................................... 13
1. Correspondence..................................................................................................................................... 13
2. Fur Related Records.............................................................................................................................. 15
3. Government Related Records............................................................................................................... 16
4. Legal Documents .................................................................................................................................. 17
5. Miscellaneous........................................................................................................................................ 18
6. Telegrams.............................................................................................................................................. 18
7. War Related Records ............................................................................................................................ 19
SERIES II: INVENTORY ............................................................................................................................... 21
1. Catalogues and Price Lists.................................................................................................................... 21
2. Requisitions........................................................................................................................................... 22
3.A. Freight Bills....................................................................................................................................... 23
3.B Freight Claims.................................................................................................................................. 24
4.A. Invoices ............................................................................................................................................. 25
4.B. Invoice Reports ................................................................................................................................. 26
5. Price Books ........................................................................................................................................... 27
6. Inventories/Stock Lists ......................................................................................................................... 27
7.A. Customer Orders - Individuals ......................................................................................................... 29
7.B. Customer Orders - Local Firms........................................................................................................ 29
SERIES III: FINANCIAL RECORDS............................................................................................................. 31
1. Daily Operational Records ................................................................................................................... 31
1.A. Counter Books................................................................................................................................... 31
1.B. Debit Slips/Cash Vouchers............................................................................................................... 44
1.C. Day Books......................................................................................................................................... 45
1.D. Cash Books/Daily Reports................................................................................................................ 46
1.E. Monthly Cash Books ........................................................................................................................ 48
1.F. Local Bills ......................................................................................................................................... 48
1.G. Debit And Credit Memos ................................................................................................................. 50
1.H. Forms................................................................................................................................................. 51
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
ii
2. Banking Records ................................................................................................................................... 51
2.A. Pass Books ........................................................................................................................................ 51
2.B. Remittance Receipts ......................................................................................................................... 52
2.C. Cheque Book..................................................................................................................................... 52
3. Charge Account Records ...................................................................................................................... 52
3.A. Application Forms ............................................................................................................................ 52
3.B. Indian Accounts ................................................................................................................................ 53
3.C. Customer Charge Accounts .............................................................................................................. 53
3.D. Local Firms Charge Accounts .......................................................................................................... 55
3.E. Month End Reports........................................................................................................................... 57
3.F. Charge Account Ledgers (Accounts Receivable)............................................................................ 57
4. Accounting Records.............................................................................................................................. 59
4.A. Monthly Reports On Operating Account ......................................................................................... 59
4.B. Cash Journals .................................................................................................................................... 60
4.C. Miscellaneous Accounting Papers.................................................................................................... 61
SERIES IV: C.D. TAYLOR SCHOOL WORKBOOKS AND MISCELLANEOUS PAPERS................... 63
SERIES V: PUBLICATIONS .......................................................................................................................... 65
SERIES VI: PHOTOGRAPHS..................................................................................................................... 67
APPENDIX 1: APPRAISED RECORDS ........................................................................................................ 69
APPENDIX 2A : SCHEMATIC DIAGRAM OF THE RELATIONSHIP BETWEEN FINANCIALRECORDS: PRE-1950...................................................................................................................................... 75
APPENDIX 2B : SCHEMATIC DIAGRAM OF THE RELATIONSHIP BETWEEN FINANCIALRECORDS: POST-1950 ................................................................................................................................... 76
APPENDIX 3: T & D KENO BRANCH RECORDS .................................................................................... 77
APPENDIX 4: T & D SUBJECT HEADINGS .............................................................................................. 78
NOTE:This inventory was created in 1990 and only describes the records from the Mayo and Keno Taylor andDrury stores (Accessions 89/35R and 89/36R). For information about the other records listed in the fondslevel description, contact the Yukon Archives.
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1
INTRODUCTION
At the turn of the century in the Yukon Territory the firm of Taylor and Drury Ltd. was operatingas general merchants with headquarters in Whitehorse and branch offices planned around the territory. Thename "Merchants and Fur Dealers" conjures up an image of an old general store, perhaps in a log building,with an enormous counter and a salesman standing behind it ready to accept and fill an order. Stock waskept behind the counter, and some supplies (such as flour and sugar) that were bought in bulk, had to bemeasured for each order. The Mayo branch of Taylor and Drury was a true general store, selling everythingfrom groceries to tailored suits.
The Taylor and Drury Mayo branch records were deposited in the Yukon Archives in twoaccessions. The first was deposited by Linda MacDonald on behalf of the Mayo Historical Society and wasgiven the accession number 89/35R. Consisting of approximately 25 metres the records were organized inno apparent order. Another l.4 metres of records (89/36R) was deposited by Lynda Peters, former residentof Mayo. Both groups of records came from Mayo, where they had been stored in the original T & Dbuilding.
The Taylor & Drury Mayo records form an important corporate collection, providing an exampleof the mercantile business in a rural region of the territory beginning in 1919. The records reflect thevarious activities associated with the management of a small retail branch, including the ordering,shipping/receiving and delivery of stock, day to day bookkeeping, administration of charge accounts,correspondence with customers and the head office and the transferal of funds between branches within thefirm. Not only does it provide an insight to business operations of its time, it also contains some interestinginformation on other topics important to the Territory's history and development. Freight rates and routes,the fur industry, records of government programs, and a connection with the business community in Mayoare all represented with the Mayo store records. The bulk of the collection spans thirty years, allowingresearchers to track changes and developments in many areas.
The Taylor and Drury Ltd. records are primarily from the Mayo branch store, although some Kenobranch records can be found throughout (see Appendix III for a list of Keno branch records). The Mayo andKeno branches of Taylor and Drury operated from 1919-1972, however the outside dates of the collectionspan the years 1919 to 1960, with the bulk of the material originating from the period 1930 to 1958. Theextent of the appraised collection is 8.48 metres.
The collection consists of business correspondence; documentation relating to the ordering,purchasing and inventorying of supplies; and financial records pertaining to the sale of goods. Because nooriginal order was apparent for the overall organization of these records, a system reflecting the retail natureof the operation was imposed. The records have been organized into series containing correspondence andsubject files, inventory control, financial records, C.D. Taylor school workbooks and miscellaneous papers,publications, and photographs. This organization is reflected in the following series outline:
Series I Correspondence and office files include letters, originals and copies, as well as other subjectfiles that would be referred to in daily office procedures. These subject files include government programsand fur industry reference material.
Series II Inventory control records contain all those records that are involved in the process of orderingand monitoring stock from catalogues, invoices, freight bills, inventories of stock to the actual orders thestore received from customers.
Series III The financial records are broken down into four categories: (l) daily operational records whichare records used to keep track of incoming and outgoing monies on a daily basis, (2) banking records, (3)
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
2
charge account records which consist of any records related to the recording and monitoring of chargeaccounts, and (4) accounting records which are the reports and final entry ledgers of the operating accountsof the Mayo T & D store.
Series IV Items belonging to C.D. Taylor (personal school notebooks and miscellaneous papers) make upthis series.
Series V Two publications found among the T & D Mayo branch records.
Series VI Two photographs and one negative found among the records.
Much of the material is in the form of letters and papers which were kept in shannon files,normally by record type. These files hung on the store walls. When they became too bulky or a specificperiod of time ended (eg. a fiscal year), each file was bound and stored as a separate bundle. When acquiredby the Yukon Archives many of these bundles were intact. As a conservation measure the bundles wereuntied, but are listed according to the original file to which they belonged.
Some material is in book or pad form (for example, there are pads of carbon copies of receipts),and bookkeeping data that was organized and stored in notebooks. Generally, these books and pads werestored individually, in chronological order, and this storage method has been retained.
A review was made of the records upon accessioning to assess the value of each type of record.Those providing evidence of the store's operation were kept in their entirety. Others with little significantinformational value, or with information duplicated elsewhere in the collection, were sampled. For thoserecords that required sampling, a selection system was devised. In the selection system, years were chosento reflect important time periods in the territory's history and development. Records were then retained forthe full sample year where possible. When this was not possible, for instance, if no records or veryincomplete records existed for a sample year, a full year sample was taken from the closest year to thatsample year. This system of sampling allows researchers to compare similar merchandising records forvarious time spans, or different records for the same year. The sample years are as follows:
1921 - 1930 kept because few records exist
1932 or 1933 depression year
1938 pre-highway year
1944 war year
1954 boom year
1957 - [1972] kept because few records exist
In some cases the volume of a sub-series was so small (for example .03 metres) that it was deemedto be "sample size" upon accessioning and was kept. Types of records that were not retained are receipts forpayments on charge accounts, bank draft requisitions and bank deposit slips.
More detailed appraisal decisions on the sampling of records follow each sub-series description.
3
Certain files in this Inventory are marked with the letter "R" indicating they are restricted. Thesecontain personal information. Researchers will be granted access to material specifically relating tothemselves. Researchers wishing to conduct blind statistical studies of information contained within thesefiles may apply in writing to do so.
Funding for the description of this collection and the compilation of the finding aid was providedby the Canadian Council of Archives and the Yukon Archives under C.C.A.'s Arrangement and DescriptionBacklog Reduction Cost Shared Cooperative Program. The project was completed by Jonathan Parker andLynda Noel McDonald in 1990.
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
4
HISTORY
"A Trapper or Prospector can leave civilization behind without a care forhe can always rely on a Taylor and Drury Post to carry all he may need".
[In Correspondence series, draft of T & D history byIsaac Taylor, July 1939]
What began as a two man business venture in merchandising at Discovery near Atlin, B.C., inl899 would become a chain of retail outlets that at one time would be the largest company of its kind in theYukon Territory. The mercantile firm of Taylor and Drury was founded by Isaac Taylor and William S.Drury, both Englishmen and both of whom were drawn to the Yukon by the lure of Klondike gold. From apartnership it developed into a family business, even before there were heirs to make it so. In the early yearsthe partners became brothers-in-law when Taylor returned from a trip to England, bringing Drury's sisterSarah with him as his new bride.
Taylor and Drury met on the Ashcroft Trail in l898. Isaac Taylor had left Yorkshire England as ayoung man and travelled to Australia. He was in Western Australia when he heard of the Klondike GoldRush. Journeying to Canada he joined the "stampede" via the Ashcroft trail and in the autumn of l898 foundhimself in Telegraph Creek. Meanwhile, W.S. Drury had left England for Ontario looking for work. Druryheard of the Klondike and from Whitby, Ontario went west and joined the Ashcroft trail. Taylor and Drurymet on the crowded trail and arrived in Telegraph Creek on September 3, l898. From Telegraph Creek,Taylor went down the Stikine River and on to Skagway where he found work with the White Pass andYukon Route Railway. Drury headed north from Telegraph Creek to Teslin. It was a year from the time oftheir initial meeting in Telegraph Creek to their next meeting in Discovery near Atlin, B.C. In Atlin, Taylorand Drury formed a business partnership.
Like many other stampeders they found that there was gold to be made in a form other than placer.The Yukon's Northwest Mounted Police were enforcing a law requiring anyone entering the Territory tobring with them enough supplies to last one year. Taylor and Drury found a way to assist discouragedstampeders make enough money to return home. With Drury's tent and Taylor's $200 they began buyingoutfits from disillusioned stampeders and re-selling them to new arrivals.
The following spring, upon returning from a buying trip in Vancouver and Victoria, Taylorstopped at Lake Bennett where railway construction was temporarily completed. He found at Bennett thenext opportunity for their new business. Stampeders, in preparation for the next stage of their journey, werein need of additional supplies as well as sails for the boats that they were building, boats that wouldeventually carry them on to the Klondike. So it was that the company of Taylor and Drury shifted theirattention away from Atlin to Bennett.
With the completion of the White Pass and Yukon Railway to Whitehorse in 1900, the demand forsupplies shifted yet again. Whitehorse had become a rail and river transportation center and by 190l Taylorand Drury moved their headquarters there. They had begun their operation by supplying new outfits tohopeful stampeders. As time went on and the stampede lessened they recognized the need to supplyIndians, trappers and prospectors. Once established in this location in Whitehorse the company was able toexpand its business throughout the Territory.
Taylor and Drury first set up a post on the Yukon River at Little Salmon, 32 km north ofCarmacks. When this post became a success, they continued setting up new posts. Hootalinqua, LittleSalmon, Teslin, Ross River, Carmacks, Selkirk, Mayo and Pelly Banks were among the l8 posts opened
5
during the more than 70 years of operation, with as many as 12 operating at one time. In 1909, the steamer"Kluahne" was purchased by T & D to supply the branches that were located on the Yukon River.
The settlement of Mayo Landing was established at the confluence of the Stewart and MayoRivers in l899 after a gold discovery was made nearby. The town was named for Al Mayo, a fur trader andprospector who called the area home prior to that discovery. A second discovery, this time lead/silver, wasfound at Galena Hill in 1906. However it was after an even richer deposit was found at Keno Hill in 1919that people began moving into the area in greater numbers.
The Keno Hill discovery turned Mayo Landing into a settlement. Always quick to seize anopportunity, T & D opened branches at Mayo and Keno City in 1919, and purchased the steamer "Thistle"in the same year from the British North American Co. in order to service the new posts. Dick Oloane andJoe Clifton were sent to open the Mayo and Keno branches.
W.D. Taylor, eldest son of Isaac and Sarah Taylor, followed Dick Oloane as manager of the Mayostore. In 1932 Isaac Taylor's second son Charles D. Taylor, recent graduate of Vancouver's King EdwardCollege accounting program, was sent to Mayo to take over from his brother at the age of 19. C.D. Taylorwas accountant for the Mayo and Keno stores for the next ten years. It was during this period that the bulkof the records in this collection were produced, many in Charles' handwriting. Charles maintainedcorrespondence with the Whitehorse store and with customers, carried out the day to day bookkeeping,oversaw operations at the Keno store and purchased furs from trappers - all activities for whichdocumentation exists in this collection. T & D Ltd. continued to be successful. Charles was promotedwithin the company (eventually becoming general manager of retail stores) and left Mayo for theWhitehorse office in 1942.
The mining industry and the fur industry supplied the majority of T & D's clientele. The minesoften had their own expeditor; however T & D claimed all the mine workers and their families as customers.The second industry to supply customers for the store was the fur industry. Taylor and Drury's goal indeveloping a business with the trappers was not to purchase furs at the most profitable price for the business.Their aim was to generate an industry that in time would supply them with a substantial customer base. Thetheory followed that if fur trappers received a fair price for their furs they would be able to afford to spendtheir money in the Mayo store. In fact T & D policy was to sell furs at only l0% profit to cover postage andpossible losses in the resale of furs. Trappers were able to earn a living trapping and they and their familiesbecame customers of the T & D store.
In Whitehorse the customer base for the main branch had shifted from supplying stampeders tosupplying Indians, from supplying trappers and prospectors to supplying the shipyards. With theconstruction of the Alaska Highway, T & D Whitehorse profitted by supplying food to the civiliancontractors. As a result, by 1947 Taylor and Drury became the largest individual mercantile firm in theYukon Territory. In 1969, T & D expanded its department store when it leased the building next door thathad belonged to the Northern Commercial Company. However the end of the T & D era began in 1972when economic conditions forced the closure of the Mayo and Carmacks stores, and on November 26, 1973the Food Fair section of the Whitehorse store was leased for ten years. In July 1974 the remainder of theWhitehorse store was taken over by Vince and Sterling Young.
It was the failing economy that forced the closure of the Mayo store in 1972, as in the beginning itwas the economic boom in mining that opened up the Mayo area for the mercantile trade. Throughout theyears T & D continued to rely on customers supplied by the fur and mining industries. The final closure ofthe Mayo store in 1972 rather than representing a failure, signified the successful completion of a businessventure that lasted 53 years. The branch carried on longer than any other in the Taylor and Drury chain, and
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
6
was extremely important to the success of the company particularly during the lean years of the depressionwhen it was the largest branch store.
Some facts concerning T & D Ltd. branch operations should make it easier to understand theserecords. The Mayo branch was operated purely as an extension of the Whitehorse store. T & D Mayo didnot, therefore, directly pay for its own stock (accounts payable), nor did it extract profits for itself other thanwhat was needed to cover immediate expenses, such as wages and payments to trappers for furs. All surpluscash on hand at the Mayo branch was simply remitted to Whitehorse in the form of bank drafts, usually$500 or $l000 at a time. Whitehorse used this money to pay for stock that was destined for Mayo andretained the remainder as profit. The Mayo store did pay directly for freight charges on supplies sent fromWhitehorse to Mayo, but these charges were deducted from the remittances. (1)
The Keno branch was even less independent than the Mayo branch. The Keno store was anextension of the Mayo store rather than a branch of the Whitehorse store. As such, Keno remitted its surpluscash to Mayo. Because Keno was a smaller branch the remittances were smaller, usually between $200 and$400. (2)
Each month the Mayo branch compiled a financial summary which, among other things, recordedsales figures, charge account collections and expenses for that month (see monthly reports on operatingaccounts Series III.4.A). This data was entered into large journals, some of which are available (SeriesIII.4.B). Keno's monthly sales figures, etc., were simply absorbed into Mayo's and entered into the journalsas well. This necessitated the transfer of the most important bookkeeping records from the Keno store toMayo every month, which explains why some select Keno record are found in this collection of recordsoriginating from the Mayo store.
One final note, many of the records were arranged by fiscal year. At T & D the fiscal year beganFebruary l and ended January 31.
FOOTNOTES
l. Yukon Archives, Charles D. Taylor Collection, interview with Charlie Taylor by LesleyBuchan and Jonathan Parker, July 1988, 60 minutes, accession number 88/104, SR 100 (1).
2. Ibid.
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FONDS DESCRIPTION
TAYLOR AND DRURY CO. LTD. FONDS. — Some copied in 1995 (Originally created 1902-1960,1988)
Physical Description:8.56 m of textual records. — 4 photographs : 2 b&w prints, 2 b&w negs. — 1 audio tape cassette (ca. 60min.).
Administrative History:Administrative Structure: Taylor and Drury Ltd. (T & D) was established in Discovery, British Columbia(near Atlin) in 1899 as a retail business to supply stampeders with essential equipment and supplies. Itwas founded by Isaac Taylor and William S. Drury. From a partnership, T & D became a family businesswhen Isaac Taylor married William S. Drury's sister, Sarah. In 1901, Taylor and Drury moved theirheadquarters to Whitehorse, a rail and river transportation centre. As time went on and the stampedelessened they recognized the need to supply First Nation peoples, trappers and prospectors. From theirWhitehorse location, the company was able to expand its business throughout the Territory. Taylor andDrury first set up a post on the Yukon River at Little Salmon, 32 km north of Carmacks. When this postbecame a success, they continued setting up new posts. Hootalinqua, Little Salmon, Teslin, Ross River,Carmacks, Selkirk, Mayo and Pelly Banks were among the 18 posts opened during their more than 70years of operation, with as many as 12 operating at one time. In 1909, T & D purchased the steamer"Kluahne" to supply the branches that were located on the Yukon River. Mining activity near Mayo andKeno Hill prompted T & D to open stores in these growing communities in 1919. A second smaller boat,the "Thistle" was purchased to supply these new posts located on tributaries of the Yukon River. Themining industry and the fur industry supplied the majority of T & D's clientele. In Whitehorse, thecustomer base for the main branch had shifted from supplying stampeders to supplying First Nationspeople, from supplying trappers and prospectors to supplying shipyards. During the construction of theAlaska Highway, T & D Whitehorse profited by supplying food to the civilian contractors. In 1969, T &D expanded its department store in Whitehorse when it leased the building next to it that had belonged tothe Northern Commercial Company. The Mayo Branch was operated purely as an extension of theWhitehorse store. T & D Mayo did not directly pay for its own stock (accounts payable), nor did it extractprofits for itself other than what was needed to cover immediate expenses, such as wages and payments totrappers for furs. All surplus cash on hand at the Mayo branch was simply remitted to Whitehorse in theform of bank drafts, usually $500 or $1000 at a time. Whitehorse used this money to pay for stock thatwas destined for Mayo and retained the remainder as profit. The Mayo store did pay directly for freightcharges on supplies sent from Whitehorse to Mayo, but these charges were deducted from theremittances. The end of the Taylor and Drury era began in 1972 when economic conditions forced theclosure of the Mayo and Carmacks stores. The Whitehorse store closed in 1974.
Custodial History:The Taylor and Drury Co. Ltd. records (95/92) were originally stored in wooden boxes in the companysafe. They were removed and kept by Isaac Taylor following the company's closure and eventually passedonto his son, Bill Taylor. William L. Drury and Bill Taylor donated the material and a photograph forcopying to the Yukon Archives in 1995. Two accessions (89/35R and 89/36R) of Taylor and Drury MayoBranch records were donated by Linda MacDonald on behalf of the Mayo Historical Society and LyndaPeters, a former resident of Mayo, in 1989. Both groups of records came from Mayo where they werestored in the original Taylor and Drury building.
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
10
Scope and Content:The fonds consists of various records documenting the establishment and operation of Taylor and DruryCo. Ltd. and its branch stores and shareholder company from 1902 to 1960. Fonds containscorrespondence, bills of sale, leases, certificates, wills, catalogues, invoices, counter books, and otherfinancial records relating to the establishment of the Taylor and Drury Company, property andmerchandise purchasing, management of the branch stores, daily business operations including inventory,accounting, shipping, and receiving of stock, sales of company shares, and the estates of various Taylorand Drury store employees. Also included are by-laws, articles of incorporation, minute books, andfinancial statements of the Taylor and Pedlar and Company and the shareholder company, J.P. WhitneyCo. and J.P. Whitney Black Silverfox Farm (1914-1950). A further accession includes two ledgers for theSelkirk branch: an accounts ledger for Taylor & Drury Ltd. (Selkirk) 1922-1944 and account book,Taylor, Drury & Pedlar Co. (Selkirk) 1916-1922. The Taylor and Drury Mayo Branch records (1919-1960) are divided into the following six series: Correspondence and Subject Files, Inventory Control,Financial records, Charles D. Taylor's School Workbooks and Miscellaneous papers, Publications, andPhotographs. The fonds also includes photographs of the Taylor and Drury store in Whitehorse and ofBetty Taylor, a 1918 calendar, and an audio cassette of an interview of Charlie Taylor conducted byLesley Buchan and Jonathan Parker at the Yukon Archives in July 1988. Topics covered in the interviewinclude bookkeeping and accounting procedures of the Taylor and Drury Company, particularly in Mayo,and personal narratives about his wife Betty Taylor and economic conditions in the Yukon.
Source of Supplied Title Note:Title based on contents of fonds.
Physical Condition Note:Fair. Some records had been folded.
Conservation Note:Records have been flattened in file folders. Monitor periodically.
Arrangement:No original order was apparent for the Mayo Branch records. A system reflecting the retail nature of theoperation was imposed by the archivist.
Location of Originals:Original photographs are held by William L. Drury, Sechelt, B.C.
Restrictions:Restrictions are noted in the inventory for accessions 89/35R and 89/36R.There are no other restrictionson files other than accession 95/92, COR 1018 Accounts Receivable file, 1942-1948 which may only beaccessed for blind statistical studies. This restriction to cease on December 31, 2045.
Finding Aid:File lists are available. Also consult the Inventory to the Taylor and Drury Ltd., Mayo Branch Records,1919-1960.
General Note:Funding to arrange and describe the Taylor and Drury, Mayo Branch records was made possible byfinancial assistance from the federal government through the National Archives of Canada, the CanadianCouncil of Archives and the Yukon Archives.
Fonds description
11
Selection Note:Taylor and Drury Mayo Branch records documenting the store's operation were kept in their entirety.Other records with insignificant informational value or with information duplicated elsewhere weresampled according to a selection system based on important years in the Yukon's history anddevelopment. See Inventory for additional information on appraisal decisions.
Accession Number(s):88/104, 89/35R, 89/36R, 82/455, 95/92
Location:COR 1015-1019 (95/92): Textual recordsCOR 376-459, 714-719 (89/35R, 89/36R): Textual recordsPAM 1945-47: ImprintPHO 281 (95/92): PhotographsPHO 400 (89/35R, 89/36R): PhotographsSR 100 (88/104): Sound RecordingCOR/OS/009 (82/455): Textual records
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
12
13
SERIES I: CORRESPONDENCE
1. CORRESPONDENCE 1921-1960 .01 METRES
Taylor and Drury Ltd. maintained correspondence files that contained original and carbon copies oftypewritten letters. The correspondence is between Mayo T&D, the head office in Whitehorse, suppliersand customers. The largest category of correspondence is between T & D Mayo and the head office inWhitehorse. These letters primarily deal with goods ordered and received, problems with shipments, thestatus of accounts receivable and business conditions. In the early years when Charlie Taylor was managingthe Mayo Store and correspondence was between himself and his father or brothers, the letters were oftenmore personal in tone and many references to family and friends can be found. Originally the letters werefiled in shannon files. Letters between T & D Mayo and T & D Whitehorse, T & D Mayo and suppliers, T& D Mayo and customers were filed separately. In 1949 the store began filing letters in folders. Within thefile itself the letters are often split into two parts, letters sent and letters received. At times, letters werestored in separate file folders as incoming (original letters) and outgoing (copies) correspondence.
Buried within the correspondence are letters on general operations information and an explanation of theTaylor and Drury retail accounting system dated January 31, 1957 sent from the Whitehorse store. A letterdated February 22, 1934 lists the sales statistics for the Mayo store. As well, there is one set of notes on thehistory of the company by Isaac Taylor dated 1939, with an accompanying article produced for thecompany's 40th anniversary.
Correspondence can also be found in Fur related and in Government related records (Series I.2, I.3) asseparate files which refer to family allowance and indigent claims. Also scattered throughout other seriesare letters that relate to specific items, bills or purchases. The correspondence subseries is arranged toreflect the filing system used by the branch.
Location File Title/Description Date
COR 376 1, 2, 3, 4,5, 6
Correspondence from T & D Mayo to T & D Whitehorse thatwas sent with receipts and monthly account summaries
1921-1923
COR 376 7, 8 Correspondence between T & D Mayo and T & D Whitehorse 1931
COR 377 1, 2 Correspondence between T & D Mayo and T & D Whitehorse
COR 377 3, 4, 5 Correspondence between T & D Mayo and T & D Whitehorse 1933
COR 377 6 Correspondence between T & D Mayo and customers and T & DMayo and other firms
1933
COR 378 1, 2 Correspondence between T & D Keno and customers 1934
COR 378 3 Correspondence between T & D Mayo and T & D Whitehorse 1934
COR 378 4 Correspondence between T & D Mayo and T & D Whitehorse, T& D Whitehorse and outside firms
1934-1939
COR 378 5 Correspondence between T & D Mayo and T & D Whitehorse &T & D Mayo and other firms
1935
COR 378 6 Correspondence between T & D Mayo and T & D Whitehorse 1936
COR 379 1, 2 Correspondence between T & D Mayo and T & D Whitehorse 1937
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
14
Location File Title/Description Date
COR 379 3, 4 Correspondence between T & D Mayo and T & D Whitehorse 1938
COR 379 5 Correspondence between T & D Mayo and customers 1938
COR 379 6 Correspondence from the Post Office to the Keno HillPostmaster
1938-1939
COR 379 7 Correspondence between T & D Mayo and T & D Whitehorse 1939
COR 379 8 Correspondence between T & D Mayo, customers and outsidefirms
1939-1943
COR 380 1 Correspondence between T & D Mayo and T & D Whitehorse 1940
COR 380 2 Correspondence between T & D Mayo and T & D Whitehorse 1941
COR 380 3 Correspondence between T & D Mayo and T & D Whitehorse 1942-1943
COR 380 4 Correspondence between T & D Mayo and the Bank ofMontreal, Dawson City
1942-1944
COR 380 5 Correspondence from T & D Mayo to T & D Whitehorse 1944-1946
COR 380 6 Correspondence between T & D Mayo, customers and suppliers 1943-1946
COR 380 7 Correspondence from outside firms & T & D Whitehorse 1944-1946
COR 381 1 Correspondence between T & D Mayo, outside firms and T & DWhitehorse
1947
COR 381 2 Correspondence from T & D Whitehorse to outside firms andlocal companies
1948
COR 381 3 Correspondence between T & D Mayo and T & D Whitehorse 1949
COR 381 4 Correspondence between T & D Mayo and outside firms 1949
COR 381 5 Correspondence between T & D Mayo customers and local firms 1949
COR 381 6 Correspondence between T & D Mayo and T & D Whitehorse[carbon copies in notebook]
1950
COR 381 7 Correspondence from T & D Mayo to Whitehorse 1950
COR 381 8 Correspondence from T & D Whitehorse to T & D Mayo 1950
COR 382 1 Correspondence from T & D Mayo to Lowndes Co. 1950
COR 382 2 Correspondence between T & D Mayo & local firms 1950
COR 382 3A, B, C Correspondence between T & D Mayo and outside firms 1950-1951
COR 382 4, 5 Correspondence between T & D Mayo and T & D MotorsWhitehorse
1950-1951
COR 382 6 Correspondence from T & D Mayo to T & D Whitehorse 195l
COR 383 1 Correspondence to T & D Mayo from T & D Whitehorse 195l
COR 383 2 Correspondence between T & D Mayo and customers 195l
COR 383 3 Correspondence between T & D Mayo and outside firms 195l
Series I - Correspondence
15
Location File Title/Description Date
COR 383 4 Correspondence between T & D Mayo and T & D Motors,Whitehorse
195l-1954
COR 383 5 Correspondence between T & D Mayo and customers, T & DWhitehorse, T & D Keno, outside firms
195l-1956
COR 383 6A, B Correspondence between T & D Mayo and outside firms 1951-1956
COR 384 1 Correspondence from T & D Mayo to T & D Whitehorse 1952-1956
COR 384 2A, B Correspondence to T & D Mayo from T & D Whitehorse 1952-1956
COR 384 3 Correspondence to T & D Mayo from T & D Whitehorse 1953-1954
COR 384 4 Correspondence to T & D Mayo from T & D Whitehorse 1956-1957
COR 384 5 "Personal" file; letters sent to T & D Mayo from T & DWhitehorse regarding accounts
1956-1957
COR 384 6 Correspondence between T & D Mayo customers and local firms 1956-1957
COR 385 1 Correspondence to T & D Mayo from T & D Whitehorse andoutside firms
1958-60
COR 385 2 Correspondence to T & D Mayo from T & D Whitehorse,Customers and misc. memos
n.d.
2. FUR RELATED RECORDS 1933-1959 0.13 M
Correspondence, industry bulletins, and price lists relating to the fur industry were kept on file. Thismaterial would keep the Mayo store informed of changing market conditions. Other sources for fur priceinformation can be found in a daily journal (Series l.5), in debit slips/cash vouchers (Series III.l.B), in debitand credit memos (Series III.l.B), in the charge account ledgers (Series III.3.F) and also in cash journals(Series III.4.B)
Location File Title/Description Date
COR 385 3 Fur lists and general information [and correspondence] 1933-1938
COR 385 4 Fur lists and general information [and correspondence] 1939
COR 385 5 Fur lists and general information [and correspondence] 1940-1941
COR 385 6 Fur lists and general information 1942
COR 385 7 Fur lists and bulletins 1943-1944
COR 385 8 Fur statements [and correspondence] 194l-1946
COR 385 9 Fur statements [and correspondence] 1949-1950
COR 385 10 Fur tariffs 1951-1952
COR 385 11 Fur bulletins 1959-1960
COR 714A 7 Fur statements 1951-1955
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
16
3. GOVERNMENT RELATED RECORDS 1929-1960 .15 M
T & D Mayo maintained files for government related records. The Mayo branch was involved in twogovernment programs, acting as government agent by distributing merchandise, rather than money, tofamily allowance recipients and to "indigents". Included in these files are statements of supplies provided,correspondence relating to recipients or cases, and family allowance vouchers.
"Procurement statements and other miscellaneous documents" is the title for yet another category within thissub-series. Included in it are typed statements of requisitions from various government departments andmiscellaneous loose papers. (Procurement statements also appear in "Local firms accounts" Series III.3.D.).Among the miscellaneous papers are documents related to court action that T & D took against overdueaccount holders, correspondence from the Public Administrator regarding the estates of deceased personswho owed money to T & D, business and vehicle licenses, inspection certificates, and tax receipts.
Originally all government related records were stored in shannon files. From their inception familyallowance files were stored on their own, with separate sections for correspondence and vouchers. In 1937,T & D began to store Indigent ration records in a separate file. This left only procurement statements andmiscellaneous material filed together. In 1947 a separate file was created for the statements, with themiscellaneous records being absorbed into other files. In 1949, T & D began using file folders rather thanshannon files.
Those files marked with "R" are restricted. They contain personal information. Researchers will be grantedaccess to material specifically relating to themselves.
Location File Title/Description Date
COR 386 1 Registration forms for Indians n.d.
COR 386 2 Family allowance vouchers 1946-1947
COR 386 3 Family allowance correspondence 1946-1947
COR 386 4 Family allowance vouchers 1948
COR 386 5 Family allowance correspondence 1948
COR 386 6 Family allowance vouchers 1949
COR 386 7 Family allowance correspondence 1949
COR 386 8 Family allowance vouchers 1950
COR 386 9 Family allowance correspondence 1950
COR 386 10 Family allowance vouchers 195l
COR 386 11 Family allowance correspondence 1951
COR 387 1 R Indigent related records 1937-1938
COR 387 2R Indigent related records 1940
COR 387 3,4R Indigent related records [and correspondence] 1940-1943
COR 387 5R Indigent related records 1943-1945
COR 387 6R Indigent related records 1946-1947
Series I - Correspondence
17
Location File Title/Description Date
COR 388 1R Indigent related records 1948
COR 388 2R Indigent related records / Indian vouchers 1949
COR 388 3R Indigent related records / Indian correspondence 1949
COR 388 4R Indigent related records / White statements 1949
COR 388 5R Department of Indians - emergency rations 1949
COR 388 6R Indigents / Indian - vouchers 1950-1951
COR 388 7R Indigents / White - Dawson 1950-1954
COR 388 8R Indigents - vouchers 1957-1959
COR 388 9 Government related records [includes correspondence] 1929-1932
COR 388 10 Government related records 1933
COR 388 11 Government related documents 1933-1934
COR 389 1 Government related documents [and correspondence] 1935-1937
COR 389 2 Government agents and accounts [and correspondence] 1937-1946
COR 389 3 Taxation regulations documents and tax receipts 1937-1942
COR 389 4 Procurement statements 1947
COR 389 5 Procurement statements 1948
COR 389 6 Government related documents 1952-1960
COR 389 7 Sanitary Inspection forms, Health Department,Territorial Government
1953-1958
COR 389 8 Government account - statements 1954
COR 389 9 Government account - statements 1955
COR 389 10 Government account - statements 1957
COR 389 11 Government account - statements 1958
COR 389 12 Government account - statements 1959
COR 389 13 Government account - statements 1960
4. LEGAL DOCUMENTS 1919-51 .02 M
Two files of legal documents found among the T & D records make up this sub-series. They include bills ofsale for land and mining claims, powers of attorney, inventory of an estate, a business license, as well asvarious other papers.
Location File Title/Description Date
COR 389 14 Bills of sale 1919-1950
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
18
Location File Title/Description Date
COR 389 15 Miscellaneous legal documents 1921-1951
5. MISCELLANEOUS 1922-55 .04 M
This sub-series contains those documents found throughout the collection that didn't "fit" neatly into any ofthe Series. Among these items are S.S. Thistle expenses for 1921, Mayo Hospital Fund records, andbuilding renovation plans.
Also included is a daily journal with entries from 1930 - 1939. It is a year planner bound book used as ascratch pad for post 1930 years. It contains an index on the first page that provides a general list of contents.Notes on fur, expenses, government contracts, and some Keno store accounting information, etc., can befound in it.
Location File Title/Description Date
COR 390 1 S.S. Thistle expenses 1921
COR 390 2 Mayo Hospital fund 1922
COR 390 3 Daily journal 1930-1939
COR 390 4 Miscellaneous papers 1935-1955
COR 390 5 Keno remittance to T & D Mayo, January 1938
COR 390 6 Price tags, label, and letter-head all from T & D Mayo store n.d.
COR 390 7 Building renovation plans n.d.
6. TELEGRAMS 1946-1957 .02 M
Telegrams (usually carbon copies of typed messages) were used by Taylor and Drury Ltd. to conveymessages that required immediate attention. The bulk of the telegrams were messages between T & DMayo and T & D Whitehorse; however, T & D Mayo did correspond via telegram with customers andsuppliers.
T & D sent and received telegrams through the Royal Canadian Signal Corps station in Mayo. While theonly telegrams here are from the period 1949 to 1957, bank debit slips from the 1930's show that T & Dpreviously sent telegrams via the Bank of Montreal. Telegrams were stored in file folders but they may bealso found scattered throughout the collection.
Location File Title/Description Date
COR 390 8 Telegrams 1946
COR 390 9 Telegrams 1948/49
COR 390 10 Telegrams 1950-1951
Series I - Correspondence
19
Location File Title/Description Date
COR 390 11 Telegrams 1951
COR 390 12 Telegrams 1952-1955
COR 390 13 Telegrams 1956-1957
COR 390 14 Telegrams n.d.
7. WAR RELATED RECORDS 1934-1946 .08 M
The bulk of the War Related series consists of bulletins sent to the T & D from the Wartime and PricesTrade Board, during and immediately after World War II. The bulletins were used to keep merchantsinformed of Board policy and rulings.
Location File Title/Description Date
COR 391 1 Ammunition books [2 books] 1934-1937
COR 391 2 Miscellaneous war related items 1941-1944
COR 391 3 Sugar record books July/42-Aug/44 1942-1944
COR 391 4 Department of Veteran Affairs accounts 1949
COR 714A 1 Wartime Prices and Trade Board bulletins December/41-December/42
1941-1942
COR 714A 2 Wartime Prices and Trade Board bulletins January-May 1943
COR 714A 3 Wartime Prices and Trade Board bulletins June-December 1943
COR 714A 4 Wartime Prices and Trade Board bulletins 1944
COR 714A 5 Wartime Prices and Trade Board bulletins 1945
COR 714A 6 Wartime Prices and Trade Board bulletins 1946
21
SERIES II: INVENTORY
1. CATALOGUES AND PRICE LISTS 1929-1960 .30 M
Promotional material in the form of catalogues, advertising flyers and price lists were sent to T & D fromthe manufacturers and wholesalers who supplied them with stock. This series consists of 30 centimetres ofcatalogues, price lists, advertisements, pamphlets, and fabric samples. For the most part T & D made noeffort to store this material in any particular order. In the late 1940's and early 1950's a file entitled "Pricelists" was created but it was apparently not continued past 1952.
Location File Title/Description Date
COR 451 1 Tailor's suit order form booklet from Keno Store 1929-1930
COR 451 2 Tailor's suit order forms 1931-1938
COR 392 1 Water pumps - catalogues and price lists 1932-1937
COR 392 2 Assortment of price lists [and correspondence] 1934-1939
COR 392 3 Lowndes Co. fabric samples 1935
COR 451 3 Tailor's Dressmaking Form 1936-1937
COR 451 4 Tailor's suit order form 1937
COR 392 4 First aid supplies catalogue 1937-1938
COR 451 5 Tailor's dress order form booklet [and correspondence 1938-1939
COR 451 6 Tailor's suit order form booklet 1938-1945
COR 392 5 R.C.A. Victor catalogues and price lists 194l-1945
COR 392 6 Lowndes clothing price list 1942-1945
COR 392 7 Tobacco price lists 1943-1946
COR 392 8 The General Store magazine Jan., May, Oct., 1945, and April1946
1945-1946
COR 392 9 Lowndes Co. fabric samples 1946
COR 392 10 T & D Whitehorse branch groceries price list, revised June 30 -Alaska Highway Families
1946
COR 392 11 Assorted catalogues and price lists 1946
COR 392 12 Floor covering catalogue - Barry and Staines Co. 1947
COR 393 1 Assortment of catalogues and price lists 1947-1948
COR 393 2 Tobacco price lists 1949
COR 393 3 Henry Birks and Sons Co. leaflet 1949
COR 393 4 Vehicle price lists 1949-1950
COR 393 5 Firearms price list - produced by Canadian Industries Ltd. [andcorrespondence from T & D Whitehorse]
1950
COR 393 6 Assortment of catalogues and price lists 1950
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
22
Location File Title/Description Date
COR 393 7 Tobacco price lists 1950-1951
COR 393 8 Miscellaneous price lists 1951
COR 393 9 Miscellaneous price lists 1952
COR 393 10 Miscellaneous price lists 1954-1955
COR 393 11 Miscellaneous price lists 1957-1959
COR 393 12 T&D, Whitehorse branch food price list, effective January 2. 1959
COR 393 13 Miscellaneous price lists 1959-1960
COR 393 14A,B Lowndes Co. fabric samples n.d.
COR 393 15 Fabric samples n.d.
COR 393 16 International Laboratories Ltd. paint samples n.d.
COR 393 17 Miscellaneous catalogues and price lists n.d.
2. REQUISITIONS 1927-1959 .08 M
Requisition forms were used by the Mayo store to order stock. The original was sent to the supplier and thestore retained the carbon copy. The requisition form lists the number and nature of stock items that T & Dwanted to order, and were usually signed by the T & D manager.
The way in which Mayo procured stock changed over time, and these changes are reflected in this series.Originally Mayo requisitioned most of its stock from the Whitehorse store. Mayo paid the freight chargesthat resulted from having the goods shipped from Whitehorse, but Mayo did not directly pay for the goodsthemselves. Whitehorse took payments for Mayo's stock out of the remittances of surplus cash that Mayoregularly sent to Whitehorse.
As time went on the Mayo store began stocking a greater variety of goods originating from a greater numberof suppliers. Although the Whitehorse store remained the primary source of stock, Mayo beganrequisitioning stock directly from suppliers. At first the requisitions were filed in shannon files along withthe Whitehorse requisitions, but in the mid 1940's the requisitions were divided into "requisitions toWhitehorse", "requisitions to Burns Meat Co.", and "requisitions to outside firms" (i.e., outside of theYukon). In the 1950's the requisitions to Whitehorse became so numerous that they began to be filed bystock type. For example, they were split into "requisitions - Whitehorse - groceries", "requisitions -Whitehorse - hardware" files and so on.
For the most part, requisitions were written or typed on Taylor and Drury requisition forms. This fact seemsto have been part of what made them "requisitions", because sometimes stock was ordered using differentforms and these were not called requisitions. In 1949 a file was started called "copies of orders". It containscarbon copies of specialized order forms which unlike T & D requisitions forms had the names, addressesand corporate emblems of suppliers written on them.
Two complete sample years one for 1927 and one for 1959 were retained to indicate the types of goodsordered and the increase in number of direct suppliers. Other selected requisitions were retained betweenthe sample years because they contained correspondence.
Series II - Inventory
23
Location File Title/Description Date
COR 394 1 Requisitions to T & D Whitehorse 1927
COR 394 2 Requisitions to T & D Whitehorse and outside firms 1930's
COR 394 3 Requisitions to T & D Whitehorse and outside firms 1940-1949
COR 394 4 Requisitions to Burns & Co. Ltd. 1944-1948
COR 394 5 Requisitions to outside firms 1937-1949
COR 394 6 Requisitions to T & D Whitehorse 1950-1952
COR 394 7 Requisitions to T & D Whitehorse 1953-1958
COR 394 8 Requisitions to Burns & Co. Ltd. 1950
COR 394 9 Requisitions to outside firms 1950-1957
COR 394 10 Drygoods requisitions to Whitehorse 1959
3.A. FREIGHT BILLS 1931-1960 .26 M
This sub-series contains various types of bills and documents related to the shipping of stock. They weresent to T & D Mayo from the transportation companies shipping the stock. Their function was to bill T & Dfor the freight services these companies provided.
With each shipment of freight, T & D received an expense bill and/or way bill. These bills showed thenature, number and weight of goods shipped, the rate per ton (or per 100 pounds) at which freight chargeswere levied and the overall freight charge for each shipment. Also included are the name of the shippingcompany, the origin and destination of the goods, the mode of transportation used to carry the goods and thedate of the shipment. Other records inter-filed with freight bills include bills of lading, which recorded thetransferring of freight from one company to another while enroute to Mayo, and customs documents forimported goods.
Up until the late 1940's all of these documents were filed together in shannon files. In 1948 the store beganto divide them by form type or by mode of transportation. For example, in some years separate files wereused to store bills of lading and freight bills for goods shipped by boat.
This series reflects the various routes and modes of transportation the Mayo store relied upon to get stockfrom distant suppliers onto the shelves. Primarily, goods were shipped by CPR steamship from Vancouverto Skagway, by rail to Whitehorse and by White Pass and Yukon Route Co. Ltd. sternwheeler to Mayo.During the winter, planes were used to transport goods from Whitehorse to Mayo. After the construction ofa highway between Whitehorse and Mayo in the forties, T & D came to rely quite heavily on truckingcompanies to move their goods. By the early 1950's, trucks had replaced sternwheelers completely.
A generous sample of the following years was selected because freight routes and costs are of specialinterest in the Yukon: 1931, 1933, 1934, 1938, 1944, 1949, 1954, 1958.
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
24
The freight bill files are arranged chronologically. The store also kept files of claims for damaged or lostgoods. Sub-series 3B describes freight claims.
Location File Title/Description Date
COR 395 1 Freight rates to Mayo, Yukon Territory 1930,1931
COR 395 2 Freight bills 1931
COR 395 3 Freight bills 1933
COR 395 4 Freight bills 1934
COR 395 5 Steamer freight cost summary (August, September) and steamerschedule
1936
COR 395 6 Freight bills, bills of lading 1938
COR 395 7 The British Yukon Navigation Co. freight and fare price list c.1940
COR 395 8 Freight bills 1944
COR 395 9 Bills of lading 1944
COR 396 1 Express bills - air 1949
COR 396 2 Express bills - boat 1949
COR 396 3 Bills of lading 1949
COR 396 4 White Pass and Yukon Route packing lists 1949
COR 396 5 Packing lists - goods shipped from T & D Whitehorse by air 1949
COR 396 6 Freight bills 1954
COR 396 7 Packing lists 1954
COR 396 8 Freight bills 1957
COR 396 9 Freight bills 1958
COR 396 10 British Yukon Railway Co. Rules and Regulations 1959-1960
3.B FREIGHT CLAIMS 1941-1959 .01 M
Among the T & D records were four files entitled "claims - shortages and losses". The files contain carboncopies of typed statements of damaged or missing goods from stock shipments, claims against WP&YR andCP Air, inspectors' reports, and some correspondence. The inspectors' reports are of particular interestbecause of the description of transportation conditions. The files are arranged chronologically.
This sub-series was deemed to be sample size upon accessioning.
Location File Title/Description Date
COR 397 1 White Pass & Yukon Route claims 1941
COR 397 2 Freight claims, shortages and losses 1948-1949
Series II - Inventory
25
Location File Title/Description Date
COR 397 3 Freight claims, shortages and losses 1950-1951
COR 397 4 Freight claims, shortages and losses 1952-1953
COR 397 5 Freight claims, shortages and losses 1958-1959
4.A. INVOICES 1927-1954 .56 M
Invoices were sent to the Mayo T & D store from stock suppliers. They normally noted the date, the nameof the supplier and buyer, the quantity, type, and unit price and total price of each item of stock purchasedand the total amount owed for all the goods covered by that invoice.
Invoices were kept in bundles, arranged roughly in chronological order. Bundles were separated by type ofinvoice and by fiscal year. They can be broadly divided into two categories, those sent directly to Mayofrom suppliers and those sent to Mayo from the T & D store in Whitehorse. T & D Mayo received much ofits stock from the Whitehorse store for which Whitehorse invoiced Mayo using special T & D Whitehorseinvoice forms.
Originally invoices were kept in shannon files by merchandise type, ie. separate files for Dry Goodsinvoices and Grocery/Hardware invoices. In 1937 the Grocery/Hardware category was split into twoseparate categories. This arrangement was maintained until the late forties when T & D began to storeinvoices in folders filed alphabetically by firm name. The later invoices from Whitehorse are no longer filedamong those from other suppliers, but they are still separated into the earlier Dry Good, Grocery andHardware categories.
Invoices can also be found in Government related records and in the Correspondence files (Series I.3). Thesub-series which follows, Invoice Reports, gives a limited statistical summary of invoices. The yearssampled are as follows: 1927, 1928, 1929, 193l, 1939, 1944, 1949, 1952, 1954.
Location File Title/Description Date
COR 397 6 Miscellaneous supplies invoices 1927-1928
COR 397 7, 8 Groceries and hardware invoices 1929
COR 397 9A, B Groceries invoices 1931
COR 397 10 Dry goods invoices 1931
COR 397 11 Miscellaneous T & D Whitehorse invoices to individuals & localfirms
1931
COR 398 1A, B Groceries invoices 1938
COR 398 2 Dry goods invoices 1938
COR 398 3 Hardware invoices 1938
COR 398 4 Groceries invoices 1944
COR 398 5 Dry goods invoices 1944
COR 398 6 Miscellaneous Whitehorse Invoices 1944
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
26
Location File Title/Description Date
COR 398 7 Miscellaneous invoices 1944
COR 398 8 Hardware invoices 1944
COR 399 1, 2 Groceries invoices - January to December 1949
COR 399 3 Dry goods invoices 1949
COR 399 4 Invoices from Burns & Co. Ltd. 1949
COR 399 5 Invoices alphabetically arranged by supplier name B - K 1949
COR 399 6 Invoices alphabetically arranged by supplier name L - N 1949
COR 399 7 Invoices alphabetically arranged by supplier name R - W 1949
COR 400 1 Invoices for miscellaneous supplies 1949
COR 400 2 Groceries invoices 1952
COR 400 3 Dry goods invoices 1952
COR 400 4 Hardware invoices 1952
COR 400 5 Burns and Co. Ltd. invoices 1952
COR 400 6 T & D Motors, Whitehorse invoices 1952
COR 400 7 Invoices alphabetically arranged by supplier name A - L 1952
COR 400 8 Invoices alphabetically arranged by supplier name M - R 1952
COR 400 9 Invoices alphabetically arranged by supplier name S - W 1952
COR 401 1 Invoices alphabetically arranged by supplier name Miscellaneous 1952
COR 401 2 Groceries invoices 1954
COR 401 3 Dry goods invoices 1954
COR 401 4 Hardware invoices 1954
COR 401 5 Invoices alphabetically arranged by supplier name A - W andmiscellaneous
1954
4.B. INVOICE REPORTS 1950-1955 .04 M
"Invoice reports" files contain copies of reports prepared and sent to T & D Whitehorse. The reportsconsisted of a list of either invoice numbers or the supplier name, a date, the value of stock, and whether theinvoice was complete. The reports told T & D Whitehorse that the stock shipment was received and theinvoice could be paid. Files of invoice reports were deemed to be sample size upon accessioning, and arearranged chronologically.
Location File Title/Description Date
COR 401 6 Invoice reports 1950-1951
COR 401 7 Invoice reports 1951
Series II - Inventory
27
Location File Title/Description Date
COR 401 8 Invoice reports 1952-1954
COR 401 9 Invoice reports 1953-1955
5. PRICE BOOKS 1938-c1940 .11 M
Price books were used to record cost information in order that a wholesale unit price could be calculated foreach item T & D sold. This price was used to determine a profitable retail price that was also recorded inthese books. All stock items were entered under general headings that were arranged in alphabetical order.For example, Rice Krispies were entered under the heading "Breakfast foods", canned cherries were enteredunder "Fruit -canned" and so on. For each case of merchandise the following information was recorded;"Quantity (number of items per case), "Weight", "Invoice" (invoice or wholesale price of a case of the item),"Freight" (shipping charges), "Cost Landed" (wholesale plus freight costs), "Unit Price" (cost landed of asingle item), "Retail" (unit retail cost). There are three price books, two of which are not dated.
Location File Title/Description Date
COR 402 1 Price book 1938-[40]
COR 402 2 Price book n.d.
COR 402 3 Price book n.d.
6. INVENTORIES/STOCK LISTS 1931-1957 .79 M
The bulk of this series consists of carbon copies of stock inventories compiled each January at the Mayo T& D store. Inventories were either typed or hand written on T & D blank invoice forms or, starting in 1946,on special inventory forms. Regardless of the type of paper used, the lists were bound together intomakeshift books.
The books are subdivided within by stock type and/or stock storage area. For example, the January 1944stock list is composed of three main categories of stock type: Groceries, Hardware and Dry Goods. Ofthese, Groceries and Hardware are in turn further divided by more specific stock type or by storage area.The Groceries category is split into Drugs, Tobacco and three storage areas: the "Store", "Warm storage",and Cold storage". Hardware is split into "auto parts" with three locations: "Outside and Gasoline", "TinWarehouse" and the "Store".
Each section in an inventory consists of lists of stock items identified by their brand or the wholesale unitcost of each item and the wholesale value of each type of merchandise (ie. number + unit cost). Usuallyseparate sub-totals of the wholesale value of the stock listed in each section were calculated and recordedand then these sub-totals were added to determine the total wholesale value of all the stock in the Mayostore at the time of the inventory. During the years the Keno store was open, Keno's stock was listedseparately, but its dollar value was included in Mayo's final total.
The format of these books changed little during the 1930's and early 1940's and the 1944 example usedabove can be considered to be typical. The look of the inventories changes in 1946 when specialized
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
28
inventory forms came into use, but the format of the book continued to be fundamentally the same with fewminor differences.
Also included in this sub-series are spring and summer inventories that were found among requisitions(Series II.2). They are requisition forms that listed the previous years stock on a certain date (in the springor summer) followed by the order placed for that season. The third and fourth columns list the current yearinventory and subsequent order.
Location File Title/Description Date
COR 403 1 T & D Mayo January 31st inventory 1931
COR 403 2 T & D Mayo January 31st inventory 1934
COR 403 3 T & D Mayo January 31st inventory 1935
COR 403 4 T & D Mayo January 31st inventory 1936
COR 403 5 T & D Mayo January 31st inventory 1937
COR 404 1 T & D Mayo January 31st inventory 1938
COR 404 2 T & D Mayo January 31st inventory 1939
COR 404 3 T & D Mayo January 31st inventory 1940
COR 404 4 T & D Mayo January 31st inventory 1941
COR 405 1 T & D Mayo January 31st inventory 1942
COR 405 2 T & D Mayo January 31st inventory 1943
COR 405 3 T & D Mayo January 31st inventory 1944
COR 405 4 T & D Mayo January 31st inventory 1945
COR 406 1 T & D Mayo January 31st inventory 1946-1948
COR 451 7 T & D Mayo January 31st inventory 1947
COR 406 2 T & D Mayo January 31st inventory 1949
COR 406 3 T & D Mayo January 31st inventory 1950
COR 406 4 T & D Mayo January 31st inventory 1951
COR 406 5 T & D Mayo January 31st inventory 1952
COR 407 1 T & D Mayo inventory 1954
COR 407 2 T & D Mayo inventory 1955
COR 407 3 T & D Mayo inventory 1956
COR 407 4 T & D Mayo inventory 1957
COR 407 5 T & D Mayo Spring/Summer stock lists 1933-1936
COR 407 6 T & D Mayo Summer stock lists 1937-1940
COR 407 7 T & D Mayo Fall stock list – Sept c.194l
COR 407 8 T & D Mayo spring/summer stock lists 1941-1949
COR 407 9 T & D Keno branch inventory 1939
Series II - Inventory
29
Location File Title/Description Date
COR 407 10 T & D Keno branch inventory 1940
7.A. CUSTOMER ORDERS - INDIVIDUALS 1946-1956 .01 M
Orders from individuals were received in person, or more often, by mail. They were received in variousforms (ie., lists were sometimes made on the inside of cigarette packages). Once filled the order was put ona peg. Every few months when this became full the stack was wrapped in paper, and a note was made onthe package "Orders to [date]". Some local firm's orders not formally prepared as purchase orders were alsofound in these packages. These were removed to the next sub-series, Customer Orders - Local Firms. Onlya very small sample of individual's orders were retained because of the sparse information contained inthem. Only the orders that contained correspondence or were unusual were kept.
Location File Title/Description Date
COR 408 1 Orders 1949-1950
COR 408 2 Orders 1951
COR 408 3 Orders 1952
COR 408 4 Orders 1953
COR 408 5 Orders 1954
COR 408 6 Orders 1955-1956
7.B. CUSTOMER ORDERS - LOCAL FIRMS 1949-1960 .11 M
Orders from local firms were stored in folders by firm name or, at other times, orders from various firmswere stored in one single folder. Local Firm orders that were arranged chronologically with file titles foreach company have now been arranged chronologically with various company orders in a file for each year.Some companies orders not formally prepared as purchase orders did not have their own file but wereplaced on pegs on the store counter with individuals orders. They have been removed from the sub-seriesOrders - Individuals and are now included in this sub-series.
Location File Title/Description Date
COR 408 7 Orders 1946-1947
COR 408 8 Orders 1949
COR 408 9 Orders 1950
COR 408 10, 11 Orders 1951
COR 408 12 Orders 1952
COR 409 1 Orders 1953
COR 409 2 Orders 1954
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
30
Location File Title/Description Date
COR 409 3 Orders 1955
COR 409 4 Orders 1956
COR 409 5 Orders 1957
COR 409 6 Orders 1958-1960
31
SERIES III: FINANCIAL RECORDS
1. DAILY OPERATIONAL RECORDS
1.A. COUNTER BOOKS 1931-1932, 1954 1.0 M
The counter books are pads containing carbon copies of hand written receipts. The originals were given tothe customer as they purchased merchandise. The information recorded on these receipts included the dateof sale, the type and amount of merchandise purchased, the dollar value of each type of merchandisepurchased and the total dollar value of the sale.
If the transaction was made in cash, the word "cash" was written on the top of the receipt. A chargepurchase was noted by recording the customer's name at the top of the receipt. Most of the information inthe counter book was later recopied in various forms to fulfill different accounting needs. The chargedpurchases were, at the end of the day, transferred to the day book, and later from the day book to statementsand then to the charge account ledger. Cash sales were transferred to cash books/daily reports then intomonthly cash books, trial balance sheets and cash journals. Because they are one of the only sources ofretail prices, two full years were kept. On average, three counter books were used in one day. The bookletswere numbered and used sequentially; this numbering system has been recorded in the file lists.
The counter books have been arranged chronologically. Two full years of counter books were kept, oneearly year (June 1931-June 1932) and one late year (1954), because they are a source of retail prices.
Location File Title/Description Date
COR 410 1 Counter Book (80) June 30-July l 1931
Counter Book(81) July 0l-02
Counter Book(82) July 02-03
COR 410 2 Counter Book (83) July 04 1931
Counter Book(84) July 06-07
Counter Book (85) July 06-08
COR 410 3 Counter Book (86) July 07-10 1931
Counter Book (87) July l0-ll
Counter Book (88) July ll-14
COR 410 4 Counter Book (89) July l4-15 1931
Counter Book (90) July 12-16
Counter Book (91) July 16-18
COR 410 5 Counter Book (93) July 20-21 1931
Counter Book (96) July 25-27
COR 410 6 Counter Book (98) July 29-August 01 1931
Counter Book (99) July 30-August 02
COR 410 7 Counter Book (l00) August 02-04 1931
Counter Book (101) August 04-05
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
32
Location File Title/Description Date
Counter Book (102) August 05-08
COR 410 8 Counter Book (103) August 08 1931
Counter Book (104) August 08-10
Counter Book (105) August ll-12
COR 410 9 Counter Book (l06) August 12-14 1931
Counter Book (107) August 14-15
Counter Book (108) August l4-18
COR 410 10 Counter Book (109) August l7-19 1931
Counter Book (110) August 19-21
Counter Book (111) August 20-22
COR 410 11 Counter Book (112) August 22-24 1931
Counter Book (113) August 24-26
Counter Book (114) August 27-28
COR 410 12 Counter Book (ll5) August 28-29 193l
Counter Book (116) September 0l
Counter Book (ll7) August 30-September 0l
COR 410 13 Counter Book (ll8) September 02-03 1931
Counter Book (l19) September 02-05
Counter Book (120) September 05-08
COR 410 14 Counter Book (122) September 09-10 1931
Counter Book (123) September ll-12
COR 410 15 Counter Book (124) September 12-15 1931
Counter Book (125) September 15-16
Counter Book (126) September 15-18
COR 410 16 Counter Book (127) September 18-19 1931
Counter Book (128) September 19-21
Counter Book (129) September 22-23
COR 410 17 Counter Book (130) September 24-25 1931
Counter Book (131) September 25-28
Counter Book (132) September 26-28
COR 410 18 Counter Book (133) September 29-October 01 193l
Counter Book (134) October 01-03
Counter Book (135) October 03-06
Series III - Financial Records
33
Location File Title/Description Date
COR 411 1 Counter Book (136) October 06-07 193l
Counter Book (137) October 07-09
Counter Book (138) October 09-10
COR 411 2 Counter Book (139) October 12-13 193l
Counter Book (140) October 13-15
Counter Book (141) October 13-17
COR 411 3 Counter Book (143) October 18-20 193l
Counter Book (144) October 20-21
COR 411 4 Counter Book (145) October 22-23 1931
Counter Book (146) October 24-26
Counter Book (147) October 26-28
COR 411 5 Counter Book (148) October 28-31 193l
Counter Book (149) November 01-02
Counter Book (150) November 02-03
COR 411 6 Counter Book (152) November 06-07 193l
Counter Book (153) November 09-10
COR 411 7 Counter Book (155) November 13-16 193l
Counter Book (156) November l6-l8
COR 411 8 Counter Book (l57) November l8-20 193l
Counter Book (l59) November 22-24
COR 411 9 Counter Book (160) November 25-28 193l
Counter Book (161) November 26-27
Counter Book (162) November 27-December 01 193l
COR 411 10 Counter Book (163) December 01-03 193l
Counter Book (164) December 03-05
Counter Book (165) December 05-08
COR 411 11 Counter Book (166) December 05-09 193l
Counter Book (167) December 08-12
Counter Book (168) December 12-13
COR 411 12 Counter Book (169) December 13-15 193l
Counter Book (170) December 14-18
Counter Book (171) December l8-19
COR 411 13 Counter Book (172) December 18-22 193l
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
34
Location File Title/Description Date
Counter Book (173) December 22-23
Counter Book (174) December 22-24
COR 411 14 Counter Book (175) December 24-25 193l
Counter Book (l76) December 26-28
Counter Book (l77) December 28-31
COR 411 15 Counter Book (180) January 02-07 1932
Counter Book (181) January 07-09
Counter Book (182) January 10-12
COR 411 16 Counter Book (183) January 13-15 1932
Counter Book (l84) January 14-18
Counter Book (185) January 12-21
COR 411 17 Counter Book (186) January 21-22 1932
Counter Book (l87) January 21-26
Counter Book (l88) January 26-28
COR 412 1 Counter Book (8) February l7-19 1932
Counter Book (9) February 19-20
COR 412 2 Counter Book (l0) February 22-25 1932
Counter Book (11) February 25-26
Counter Book (12) February 27-March 01
COR 412 3 Counter Book (14) March 02-04 1932
Counter Book (15) March 05-07
COR 412 4 Counter Book (16) March 07-08 1932
Counter Book (l7) March 09-ll
Counter Book (l8) March ll-12
COR 412 5 Counter Book (19) March 12-16 1932
Counter Book (20) March l6-l8
Counter Book (21) March l8-19
COR 412 6 Counter Book (24) March 26-29 1932
Counter Book (25) March 26-30
Counter Book (26) March 30-April 0l
COR 412 7 Counter Book (28) April 04-05 1932
Counter Book (29) April 05-06
COR 412 8 Counter Book (30) April 07-08 1932
Series III - Financial Records
35
Location File Title/Description Date
Counter Book (31) April 08-09
Counter Book (32) April ll-12
COR 412 9 Counter Book (33) April 12-14 1932
Counter Book (34) April l4-15
COR 412 10 Counter Book (40) April 24-26 1932
Counter Book (41) April 28-29
Counter Book (42) April 29-30
COR 412 11 Counter Book (44) May 02-03 1932
Counter Book (45) May 02-04
COR 412 12 Counter Book (46) May 05-06 1932
Counter Book (48) May 07-08
Counter Book (49) May 09-ll
COR 412 13 Counter Book (50) May ll-12 1932
Counter Book (51) May l2-14
Counter Book (52) May l4-l6
COR 412 14 Counter Book (53) May l6-l7 1932
Counter Book (54) May l7-19
COR 412 15 Counter Book (56) May 22-23 1932
Counter Book (57) May 23-26
Counter Book (58) May 25-26
COR 412 16 Counter Book (59) May 27-28 1932
Counter Book (60) May 28-June 0l
Counter Book (6l) May 31-June 0l
COR 412 17 Counter Book (63) June 02-03 1932
Counter Book (64) June 0l-06
Counter Book (65) June 04-07
COR 413 1 Counter Book (66) June 07-08 1932
Counter Book (67) June 09-10
Counter Book (68) June ll-12
COR 413 2 Counter Book (69) June ll-13 1932
Counter Book (70) June 13-15
Counter Book (71) June 14-16
COR 413 3 Counter Book (75) June 20-21 1932
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
36
Location File Title/Description Date
Counter Book (76) June 22-23
Counter Book (77) June 22-24
COR 413 4 Counter Book (79) June 25-26 1932
Counter Book (80) June 26-28
Counter Book (81) June 28-July 0l
COR 413 5 Counter Book (1337) January 1A-lB 1954
Counter Book (l338) December 30/1953-January 2/1954
Counter Book (1339) January lB-5/1954
COR 413 6 Counter Book (1340) January 4-7 1954
Counter Book (1341) January 5-8
Counter Book (1342) January 7-11
COR 413 7 Counter Book (1343) January 8-12 1954
Counter Book (1344) January ll-13
Counter Book (1345) January 12-14
COR 413 8 Counter Book (1346) January 13-15 1954
Counter Book (1347) January l4-l8
Counter Book (1348) January l6-19
COR 413 9 Counter Book (l349) January l8-20 1954
Counter Book (1350) January 20-21
Counter Book (1351) January 21
COR 413 10 Counter Book (1352) January 27-30 1954
Counter Book (1353) January 25-27
Counter Book (1354) January 25-28
COR 413 11 Counter Book (1355) February lA-2 1954
Counter Book (1356) January 29-February 27
Counter Book (1357) February l-2
COR 413 12 Counter Book (1358) February 2-5 1954
Counter Book (1359) February 2-6
Counter Book (1360) February 5-9
COR 413 13 Counter Book (136l) February 6-9 1954
Counter Book (1362) February 9-11
Counter Book (1363) February 9-12
COR 413 14 Counter Book (1364) February 12-16 1954
Series III - Financial Records
37
Location File Title/Description Date
Counter Book (1365) February 12-17
Counter Book (1366) February 16-18
COR 413 15 Counter Book (1367) February l8-22 1954
Counter Book (1368) February l8-22
Counter Book (1369) February 22-25
COR 413 16 Counter Book (1370) February 22-26 1954
Counter Book (137l) February 25-27
COR 414 1 Counter Book (1372) March 1-2 1954
Counter Book (1373) March 1-2
Counter Book (1374) March 2-4
COR 414 2 Counter Book (1376) March 3-5 1954
Counter Book (1377) March 4-5
Counter Book (1378) March 5-8
COR 414 3 Counter Book (1379) March 5-9 1954
Counter Book (1380) March 8-11
Counter Book (138l) March 9-ll
COR 414 4 Counter Book (1382) March 11-13 1954
Counter Book (l383) March ll-15
Counter Book (1384) March l3-l6
COR 414 5 Counter Book (1385) March 14-18 1954
Counter Book (1386) March l6-19
Counter Book (l387) March l8-22
COR 414 6 Counter Book (1388) March 19-22 1954
Counter Book (1389) March 22-23
Counter Book (1390) March 23-25
COR 414 7 Counter Book (1391) March 23-26 1954
Counter Book (1392) March 26-29
Counter Book (1393) March 26-29
COR 414 8 Counter Book (1395) March 29 1954
COR 414 9 Counter Book (3624) April 1A-l 1954
Counter Book (3625) April 1A-l
Counter Book (3626) April lB-2
COR 414 10 Counter Book (3627) April l-3 1954
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
38
Location File Title/Description Date
Counter Book (3628) April 3-5
Counter Book (3629) April 2-6
COR 414 11 Counter Book (3630) April 4-9 1954
Counter Book (363l) April 6-9
Counter Book (3632) April 9-12
COR 414 12 Counter Book (3633) April 9-12 1954
Counter Book (3634) April l0-13
Counter Book (3635) April 12-15
COR 414 13 Counter Book (3636) April 13-15 1954
Counter Book (3637) April l5-l7
Counter Book (3638) April l5-20
COR 414 14 Counter Book (3639) April l7-21 1954
Counter Book (3640) April 19-22
Counter Book (3641) April 21-24
COR 414 15 Counter Book (3642) April 22-26 1954
Counter Book (3643) April 22-24
Counter Book (3644) April 26-27
COR 414 16 Counter Book (3645) April 26-28 1954
Counter Book (3646) April 27-29
COR 415 1 Counter Book (3647) May 1A-l 1954
Counter Book (3648) April 28-May 28
Counter Book (3649) May lA-3
COR 415 2 Counter Book (3650) May l-3 1954
Counter Book (3651) May 3-4
Counter Book (3652) May 3-6
COR 415 3 Counter Book (3653) May 5-7 1954
Counter Book (3654) May 6-8
Counter Book (3655) May 7-10
COR 415 4 Counter Book (3656) May 8-10 1954
Counter Book (3657) May l0-ll
Counter Book (3658) May ll-12
COR 415 5 Counter Book (3659) May 12-14 1954
Counter Book (3660) May 12-14
Series III - Financial Records
39
Location File Title/Description Date
Counter Book (3661) May 14-17
COR 415 6 Counter Book (3662) May l6-l7 1954
Counter Book (3663) May l7-19
Counter Book (3664) May l7-20
COR 415 7 Counter Book (3665) May 19-21 1954
Counter Book (3666) May 20-22
Counter Book (3667) May 21-22
COR 415 8 Counter Book (3668) May 22-25 1954
Counter Book (3669) May 25-27
Counter Book (3670) May 25-27
COR 415 9 Counter Book (367l) May 27-29 1954
Counter Book (3672) May 28-29
Counter Book (3673) June 1A-l
COR 415 10 Counter Book (3674) June 1A-l 1954
Counter Book (3675) June lA-3
Counter Book (3676) June l-3
COR 415 11 Counter Book (3677) June 3-5 1954
Counter Book (3678) June 3-5
Counter Book (3680) June 3-8
COR 415 12 Counter Book (3681) June 7-10 1954
Counter Book (3682) June 7-9
Counter Book (3683) June 7-10
COR 415 13 Counter Book (3684) June 10-11 1954
Counter Book (3685) June 10-11
Counter Book (3686) June 11-14
COR 415 14 Counter Book (3687) June 11-15 1954
Counter Book (3688) June 12-15
Counter Book (3689) June 14-17
COR 416 1 Counter Book (3690) June 15-l7 1954
Counter Book (369l) June 17-18
Counter Book (3692) June 17-21
COR 416 2 Counter Book (3693) June 18-21 1954
Counter Book (3694) June 21-22
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
40
Location File Title/Description Date
Counter Book (3695) June 21-24
COR 416 3 Counter Book (3696) June 24-25 1954
Counter Book (3697) June 23-24
Counter Book (3698) June 24-27
COR 416 4 Counter Book (3699) June 25-28 1954
Counter Book (370l) June 28-29
COR 416 5 Counter Book (3702) July lA-2 1954
Counter Book (3703) June 29-July 1A
Counter Book (3704) July 2-3
COR 416 6 Counter Book (3705) July 2-3 1954
Counter Book (3706) July 3-6
Counter Book (3707) July 3-6
COR 416 7 Counter Book (3708) July 3-8 1954
Counter Book (3709) July 6-8
Counter Book (3710) July 8-10
COR 416 8 Counter Book (3711) July 9-12 1954
Counter Book (3712) July l0-13
Counter Book (3713) July 12-15
COR 416 9 Counter Book (3714) July 13-15 1954
Counter Book (3715) July l5
Counter Book (37l6) July l5-l7
COR 416 10 Counter Book (37l7) July l6-19 1954
Counter Book (37l8) July l7-19
Counter Book (3719) July 19-22
COR 416 11 Counter Book (3720) July 19-22 1954
Counter Book (3721) July 22-23
Counter Book (3722) July 22-24
COR 416 12 Counter Book (3723) July 23-26 1954
Counter Book (3724) July 24-27
Counter Book (3725) July 24-28
COR 416 13 Counter Book (3726) July 26-27 1954
Counter Book (3727) July 28-29
COR 417 1 Counter Book (3728) August 1A 1954
Series III - Financial Records
41
Location File Title/Description Date
Counter Book (3729) August 1A-2
Counter Book (3730) August 1B-3
COR 417 2 Counter Book (3731) August 2-4 1954
Counter Book (3732) August 3-5
Counter Book (3733) August 4-6
COR 417 3 Counter Book (3734) August 5-7 1954
Counter Book (3735) August 5-6
Counter Book (3736) August 7-10
COR 417 4 Counter Book (3737) August 7-10 1954
Counter Book (3738) August 7-12
Counter Book (3739) August 10-12
COR 417 5 Counter Book (3517) August 12-14 1954
Counter Book (35l8) August 12-14
Counter Book (3519) August 14-18
COR 417 6 Counter Book (3520) August 14-16 1954
Counter Book (3521) August 18-19
Counter Book (3522) August 19-23
COR 417 7 Counter Book (3523) August 19-21 1954
Counter Book (3524) August 21-24
Counter Book (3525) August 23-26
COR 417 8 Counter Book (3526) August 24-27 1954
Counter Book (3527) August 26-28
Counter Book (3528) August 27-28
COR 417 9 Counter Book (3529) September 1A-1B 1954
Counter Book (3530) September 1A-1
Counter Book (3531) September 1B-3
COR 417 10 Counter Book (3532) September 1-4 1954
Counter Book (3533) September 3-7
Counter Book (3534) September 4-8
COR 417 11 Counter Book (3535) September 7-9 1954
Counter Book (3536) September 8-10
Counter Book (3537) September 9-11
COR 417 12 Counter Book (3538) September 10-13 1954
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
42
Location File Title/Description Date
Counter Book (3539) September 11-14
Counter Book (3540) September 11-15
COR 417 13 Counter Book (3541) September 15-17 1954
Counter Book (3542) September 15-18
Counter Book (3543) September 17-21
COR 417 14 Counter Book (3544) September 18-22 1954
Counter Book (3545) September 21-24
Counter Book (3546) September 22-24
COR 418 1 Counter Book (3547) September 24-25 1954
Counter Book (3548) October 1A-1C
Counter Book (3549) October 1A-lC
COR 418 2 Counter Book (3550) October lC-2 1954
Counter Book (355l) October lC-2
Counter Book (3552) October 2-6
COR 418 3 Counter Book (3553) October 2-5 1954
Counter Book (3554) October 5-7
Counter Book (3555) October 7-9
COR 418 4 Counter Book (3556) October 7-12 1954
Counter Book (3557) October 9-13
Counter Book (3558) October 12-14
COR 418 5 Counter Book (3559) October 14-18 1954
Counter Book (3560) October 14-18
Counter Book (3581) October 18-21
COR 418 6 Counter Book (3582) October 18-21 1954
Counter Book (3583) October 21-23
Counter Book (3584) October 21-25
COR 418 7 Counter Book (3585) October 23-November 1B 1954
Counter Book (3587) November 1C-1E
Counter Book (3588) November 1C-1
COR 418 8 Counter Book (3589) November 1E-2 1954
Counter Book (3590) November 1-3
Counter Book (359l) November 2-4
COR 418 9 Counter Book (3592) November 4-8 1954
Series III - Financial Records
43
Location File Title/Description Date
Counter Book (3593) November 4-8
Counter Book (3594) November 8-10
COR 418 10 Counter Book (3595) November 8-12 1954
Counter Book (3596) November 10-13
Counter Book (3597) November 12-15
COR 418 11 Counter Book (3598) November 15-16 1954
Counter Book (3599) November l6-l8
Counter Book (3600) November 17-20
COR 418 12 Counter Book (3601) November 18-22 1954
Counter Book (3602) November 20-23
Counter Book (3603) November 22-24
COR 418 13 Counter Book (3604) December 1A-lC 1954
Counter Book (3605) December 1A-1D
Counter Book (3606) December 1C-l
COR 418 14 Counter Book (3607) December 1C-l 1954
Counter Book (3608) December 1-6
Counter Book (3609) December 2-6
COR 419 1 Counter Book (3610) December 6-8 1954
Counter Book (3611) December 6-9
Counter Book (3612) December 9-13
COR 419 2 Counter Book (3613) December 9-13 1954
Counter Book (3614) December 13-15
Counter Book (3615) December 14-17
COR 419 3 Counter Book (3616) December 15-21 1954
Counter Book (3617) December 17-20
Counter Book (3618) Staff October 1-February 25
COR 419 4 Counter Book (3620) Staff October 1-Jan 5 1954
Counter Book (3801) December 20-23
Counter Book (3802)
COR 419 5 Counter Book (3803) December 23/1954-January lA/1955
Counter Book (3804) December 23/1954-January lA/1955
Counter Book (3805) December 24-January lC/1955
COR 419 6 Counter Book (3806) January 1A-3 1955
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
44
Location File Title/Description Date
Counter Book (1325) Jim Boyles purchases Dec/53-Jly/54
COR 420 1 Counter Book (1407) Jim Boyles purchases Oct 26-Aug 25 1954
COR 420 2 Counter Books (1375) H.E. Miller purchases Mar-Aug 1954
Counter Book (1397) F.E.C. Powell purchases Apr-Jne 1954
Counter Book (1404) Lucille Yendryas purchases September 1954
COR 420 3 Express & spoilage book only (3535) March/54-March-55
Credit book (3534) October 27/53-June 7/54
Credit book (3536) June 28/54-May 15/56
COR 420 4 C.O.D. books (l402) October 1-20 1954
C.O.D. books (l403) September 7-October l 1954
C.O.D. books (1405) August 20-September 7 1954
COR 420 5 Loose counter book pages (3702-3712) July 2-13 1954
Loose counter book pages (3703-3727)
COR 420 6 Loose counter book pages (3702-3727) July 2-29 1954
Loose counter book pages (3719-3725) July 20-28 1954
COR 420 7 Loose counter book pages (3702-37l8) July 1A-19 1954
COR 420 8 Loose counter book pages (3713-3718) July 13-19 1954
9 Counter book T. Greenway General Merchants, KenoFebruary-March
1942
1.B. DEBIT SLIPS/CASH VOUCHERS 1931-1950 .50 M
In daily operations whenever money was paid out it was recorded on a debit slip. These slips show the date,the amount of the debit, the reason it was incurred and to whom the money was paid. There were manydifferent types of debits. Among them were remittances of surplus cash (ie. gross profit) to head office inWhitehorse, the purchase of furs from trappers, and the payment of wages and cash advances to chargeaccount holders. At the end of each business day the debit slips were then pasted into notebooks (cashbooks from previous years in some cases) in chronological order.
Sometime between 1947 and 1949 cash vouchers replaced debit slips. Two additional pieces of informationfound on the vouchers are a T & D employee signature and a voucher number. The voucher number wascross-referenced with bills. Cash vouchers were stored in file folders, only two of which survived. A recordof monies paid out can also be found in day books (Series III.l.C) under a page heading money "paid out".
This sub-series was deemed to be sample size upon accessioning and was kept in its entirety.
Series III - Financial Records
45
Location File Title/Description Date
COR 421 1 Debit slip book October l/31-January 30/33 1931-1933
COR 421 2 Debit slip book February l/33-November 29/34 1933-1934
COR 422 1 December 29/34-October 28/36 1934-1936
COR 423 1 Debit slip book November 2/36-December 30/38 1936-1938
COR 423 2 Debit slip book January 4/39-December 30/40 1939-1940
COR 424 1 Debit slip book January 2/41-June 27/42 1941-1942
COR 424 2 Debit slip book June 29/42-January 28/43 1942-1943
COR 424 3 Debit slip book January 29/43-August /43 1943
COR 425 1 Debit slip book September l/43-December 30/44 1943-1944
COR 425 2 Debit slip book January l5/1945-June 29/1946 1945-1946
COR 425 3 Debit slip book July 2/1946-November 8/1947 1946-1947
COR 425 4 Cash vouchers 1949
COR 425 5 Cash vouchers and summary sheet 1949
COR 422 2 Cash vouchers 1950
1.C. DAY BOOKS 1931-1944 .16 M
Day books are a sales journal (in notebook form) that summarized each counter receipt as being either acharge or a cash sale. Also noted was the type of supply purchased (D for dry goods or G for groceries andH for hardware), and the counter book number. Daily totals were made and transferred to the appropriateledger. During the earlier years the daily cash total was transferred from the day book to the cash book, andthe charge information to the charge account (accounts receivable) ledger. Day books were kept inchronological and numerical order. After May 1950, day books and cash books were replaced by dailyreports.
Examples of day books from Mayo were kept from the period 1930-1944. All Keno day books were keptand cover the period between 1930-1940.
Location File Title/Description Date
COR 426 1 Day books - Mayo (2 books) February14-May 30 1930
COR 426 2 June l-August 20 1930
COR 426 3 Day books - Mayo March l-June l6 1931
COR 426 4 June l6-September 14 1931
COR 426 5 Day books - Mayo Sept. 15-Dec. 31 1931
COR 426 6 January 2-May 1 1932
COR 426 7 Day books - Mayo August l/43-Jan 31/44 1943-1944
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
46
Location File Title/Description Date
COR 426 8 February l-August 30 1944
COR 426 9 Day books - Mayo Sept l/44-June 19/45 1944-1945
COR 426 10 Day books - Keno June l-October l7 1930
COR 426 11 Oct l8/30-Apr 25/31 1930-1931
COR 426 12 Day books - Keno May 1/31-Nov 25/31 193l
COR 426 13 Dec l/31-June 9/32 1931-1932
COR 427 1 Day books - Keno June 9/32-Feb 23/33 1932-1933
COR 427 2 Nov l/33-Sept 25/34 1933-1934
COR 427 3 Day books - Keno Sept 25/34-July 31/35 1934-1935
COR 427 4 Aug l/35-May 30/36 1935-1936
COR 427 5 Day books - Keno June l/36-July 27/37 1936-1937
COR 427 6 August l/37-Nov 25/38 1937-1938
COR 427 7 Day books - Keno July l8/38-Jan 9/39 1938-1939
COR 427 8 Nov 30/38-Jan 10/40 1938-1940
1.D. CASH BOOKS/DAILY REPORTS 1929-1950 .26 M
Cash books are notebooks which were used to balance daily cash. Balancing the daily cash involvedcomparing the total amount of cash on hand with the amount of cash the store should have had on hand,according to sales and charge account collections receipts, and taking into account cash paid out forexpenses. The cash on hand figure included the store's bank deposits and therefore was, in effect, astatement of the Mayo store's total cash assets. As such it was used to determine when remittances could besent.
Some of the information from the cash books was re-entered into the store's accounting journals. Each daysbalance was usually marked with the letter "J" and a number (eg. J9l) which indicated the journal pagenumber that a particular days information could be found. Most of the information in this series is alsosummarized in the monthly trial balances and cash journal sheets.
The cash books are arranged chronologically.
Keno transfer books are similar to cash books, and presumably were used to transfer Keno sales figures intoMayo accounting journals.
Beginning in May 1950 cash books and day books were replaced with daily reports. They consist of onepage forms that were filled out at the end of each business day. The top half of the form was used to reporthow much cash was brought in each day. The amount of cash on hand at opening was entered at the top ofthe form. To this figure the total of the days cash sales and charge account collections was added, and thenthe amount deposited in the bank at the end of the day was subtracted. The result was the amount of cash onhand at closing, which was brought forward to the next days report form as cash in hand at opening.
Series III - Financial Records
47
The bottom half of the form was entitled "Accounts Receivable Control". It was used to monitor dailyfluctuations in the total outstanding accounts receivable figure that was owed to T&D. Entered at the top ofthis portion of the form was the previous days accounts receivable balance. To this was added the total ofall new charges and cash advances from which was subtracted all that days charge account payments. Thisyielded a new, up-to-date accounts receivable balance, which was brought forward to the next days reportform. At the end of the month the daily totals for cash sales, charge sales and account collections werecopied from daily report forms and entered in columns in monthly cash books. The columns were addedand monthly sales and collection totals were found.
This sub-series was deemed to be sample size upon accessioning and was kept in its entirety. It has beenarranged chronologically.
Location File Title/Description Date
COR 427 9 Mayo cash books - Oct 1/29-Sept 19/30 1929-1930
COR 427 10 Mayo cash books - Sept 20-June 20 1930
COR 427 11 Mayo cash books - June 23/3l-March 18/32 1931-1932
COR 428 1 Mayo cash books - March 19-December 30 1932
COR 428 2 Mayo cash books - January 1-September 3 1933
COR 428 3 Mayo cash books - April 18-October 26 1933
COR 428 4 Mayo cash books - Sept 1/34-Aug 31/35 1934-1935
COR 428 5 Mayo cash books - Sept l/35-April 30/36 1935-1936
COR 428 6 Mayo cash books - May l/36-June 29/37 1936-1937
COR 428 7 Mayo cash books - July 1/37-July 29/38 1937-1938
COR 428 8 Mayo cash books - August 1-December 31 1938
COR 428 9 Mayo cash books - January 1/40-May 29/41 1940-1941
COR 428 10 Mayo cash books - June 3-October 29 1942
COR 428 11 Mayo cash books - August/42-July 21/48 1942-1948
COR 428 12 Mayo cash books - August 14/48-October24/49 1948-1949
COR 428 13 Mayo cash books - October 25/49-May 18/50 1949-1950
COR 429 1 Keno cash books - February 9-May20 1930
COR 429 2 Keno cash books - Nov 1/30-Oct 24/31 1930-1931
COR 429 3 Keno transfer book- February 25-May 14 1931
COR 429 4 Keno cash books - Nov 1/31-Oct 26/32 1931-1932
COR 429 5 Keno cash books - Oct 1/32-Oct 31/33 1932-1933
COR 429 6 Keno transfer books July 23/32-May 20/38 1932-1938
COR 429 7 Keno cash book - Oct 27/32-Feb 22/33 1932-1933
COR 429 8 Keno cash book - Feb 23-June 23 1933
COR 429 9 Keno cash books - Nov 1/33-August 26/34 1933-1934
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
48
Location File Title/Description Date
COR 429 10 Keno transfer book - April 26-September 26 1934
COR 429 11 Keno cash books - Aug 25/34-April 25/36 1934-1936
COR 429 12 Keno cash books - Nov 23/36-Jan 27/37 1936-1937
COR 429 13 Keno cash account book July 28/37-Jan 10/40 1937-1940
COR 430 1 Keno [transfer book] May 4/36-Jan 25/37 1936-1937
COR 430 2 Keno transfer books - Feb 1-Nov 21 1937
COR 430 3 Keno transfer books - Nov 25/37-Sept 24/38 1937-1938
COR 430 4 Keno cash book - May 31/39-Jan 10/40 1939-1940
COR 430 5 Keno transfer book - Aug 26/39-Jan 17/40 1939-1940
COR 430 6 Daily reports - May 18-September 22 1950
COR 430 7 Daily reports - Sept 23/50-Jan 27-51 1950-1951
1.E. MONTHLY CASH BOOKS 1948-1958 .03 M
Three monthly cash books in notebook form were used to summarize daily cash and charge sales. They alsorecorded a monthly grand total of sales and a total figure for collections per month. All of the monthly cashbooks were kept and are arranged chronologically.
Location File Title/Description Date
COR 430 8 Monthly cash book - June 27/32-July 27/37 1932-1937
COR 430 9 Monthly cash book - Jan 26/48-Dec 24/52 1948-1952
COR 430 10 Monthly cash book - Jan 1/53-Oct 18/58 1953-1958
1.F. LOCAL BILLS 1931-1960 .73 M
This series consists of charge account statements sent to T & D Mayo from the local businesses thatsupplied T & D with the goods, services and utilities it needed to operate its store. Statements came frommany local companies some of which are: the Mayo Light Plant for electricity; Archie Close, Dray andTransfer for water deliveries; Royal Canadian Signals for telegram service; and Kimbel Brothers for wood.If a particular stock item sold out, T & D would sometimes replenish its supply from their competitor, theNorthern Commercial Co., until more could be ordered. Each statement included the date, the name of thebusiness, a description of the goods and services supplied and the amount owed by T&D.
Originally statements were stored together in shannon files. In 1949, T & D began separating statements bybusiness and storing them in folders. Files were created for the approximately seven businesses T & D dealtwith on a regular basis, the rest were filed in a file entitled "miscellaneous".
Series III - Financial Records
49
This sub-series contains records of the activities of other businesses in Mayo during this period. Because ofthis, all "local bills" were kept.
Location File Title/Description Date
COR 431 1,2,3 Local accounts (settled) 1931-1932
COR 431 4,5 Local accounts (settled) 1932-1933
COR 431 6,7 Local accounts (settled) 1933-1934
COR 432 1,2,3 Local accounts (settled) 1934-1935
COR 432 4,5 Local accounts (settled) 1936-1937
COR 432 6,7 Local bills A-Z 1937
COR 433 1,2 Local bills A-Z 1938
COR 433 3,4 Local bills A-Z 1939
COR 433 5,6 Local bills A-Z 1940
COR 434 1,2 Local bills A-Z 194l
COR 434 3 Local bills A-Z 1942-1944
COR 434 4 Local bills 1944-1945
COR 434 5 Local Bills - Archie Close Account 1949
COR 434 6 Local Bills - Fisher Service Account 1949
COR 434 7 Local Bills - Mayo Light Plant Account 1949
COR 434 8 Local Bills - Miscellaneous 1949
COR 434 9 Local Bills - Northern Commercial Co. Ltd. 1949
COR 434 10 Local Bills - Signals/Telegrams 1949
COR 434 11 Local Bills - Taylor and Drury Motors 1949
COR 434 12 Local Bills - White Pass and Yukon 1949
COR 435 1 Local Bills - Archie Close Account 1950
COR 435 2 Local Bills - Fisher Service Account 1950
COR 435 3 Local Bills - Mayo Light Plant Account 1950
COR 435 4 Local Bills - Miscellaneous Accounts 1950
COR 435 5 Local Bills - Northern Commercial Co. Ltd. 1950
COR 435 6 Local Bills - Signals/Telegrams 1950
COR 435 7 Local Bills - Vehicle 1950
COR 435 8 Local Bills - White Pass & Yukon Route Account 1950
COR 435 9 Local Bills - Archie Close Account 1951
COR 435 10 Local Bills - Fisher Service 1951
COR 435 11 Local Bills - Mayo Light Plant 1951
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
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Location File Title/Description Date
COR 435 12 Local Bills - Miscellaneous 1951
COR 435 13 Local Bills - Northern Commercial Co. Ltd. 1951
COR 435 14 Local Bills - Signals/Telegrams 1951
COR 435 15 Local Bills - Vehicle 1951
COR 435 16 Local Bills - White Pass and Yukon Route 1951
COR 435 17 Local Bills - Direct Yukon Account 1955
COR 435 18 Local Bills - Archie Close - Water 1952-1953
COR 435 19 Local Bills - Fisher Service 1952-1956
COR 435 20 Local Bills - Mayo Light Plant 1952-1956
COR 435 21 Local Bills - Mayo Utilities 1952-1956
COR 435 22 Local Bills - Miscellaneous 1952-1956
COR 436 1 Local Bills - Northern Commercial Co. Ltd. 1952-1956
COR 436 2 Local Bills - Signals/Telegrams 1952-1956
COR 436 3 Local Bills - White Pass and Yukon Route 1952-1956
COR 436 4 Local Bills 1957
COR 436 5 Local Bills - Chapman Services 1957-1961
COR 436 6 Local Bills 1958
COR 436 7 Local Bills 1959-1960
1.G. DEBIT AND CREDIT MEMOS 1929-1957 .05 M
Debit and credit memos were used to notify T & D Mayo of debits or credits to Mayo's account at theWhitehorse store. Mayo's stock was paid for at the Whitehorse store and then sent to Mayo. Whitehorse inturn charged this stock to the Whitehorse - Mayo account and the remittances that Mayo regularly sent toWhitehorse were treated as payments to it.
These memos were also used to correct other accounting difficulties, such as when a branch either paid foror owed the other branch money. Credits memos might be used to credit the Whitehorse-Mayo account forthe sale of furs; or debit the account when, for example, a Whitehorse customer charged goods from theMayo store.
Credit memos were printed with red ink while Debit memos were printed with black. Each memo recordsthe name of the sender and the recipient, the amount of the debit or credit and the reason for the action.They were filed together until 1949, and filed separately from 1949 to 1952. Some of the folders from 1949on also contain detailed statements of the Whitehorse-Mayo account, listing all debits and credits andbalances for a given period (usually a month).
Three full years of debit and credit memos were kept (1929, 1931,1957) as well as any credit memosrelating to fur sales.
Series III - Financial Records
51
Location File Title/Description Date
COR 437 1 Debit and credit memos 1929
COR 437 2 Debit and credit memos 1931
COR 451 8 Various debits for taxes, duty, insurance, and other expenses 1938-1951
COR 437 3 Receipts for fur sales 1941-1944
COR 451 9 Whitehorse-Mayo account balance sheets [missing January,August, September, October, December]
1940
COR 451 10 Whitehorse - Mayo account balance sheets [incomplete for bothyears]
1941-1942
COR 437 4 Receipts for fur sales 1936-1940
COR 437 5 Receipts for fur sales 1945-1951
COR 437 6 Debit and credit memos 1957
1.H. FORMS 1949-1957 .02 M
Journal transfer forms and price adjustment forms make up this sub-series. The former were used to recordchanges in journal entries after they had been entered. For example, when merchandise was returned themerchandise account had to be debited for the amount of the sale. Rather than change the journal itselfthese forms were filled out and were taken into account when figuring year end totals. The latter formswere used to record increases or decreases in stock prices.A sample of each type of form was retained.
Location File Title/Description Date
COR 437 7 Journal transfer forms 1949
COR 437 8 Mark-Up/Down forms 1957
2. BANKING RECORDS
2.A. PASS BOOKS 1930-1935 .02 MThis sub-series consists of four bank pass books. They were used to record all banking transactions. Aswith any pass book these books include the transaction dates and the value of all deposits and withdrawals.Sometimes the particulars of a transaction were listed. The remittances that Mayo sent to Whitehorseappear as debits in these books. Unfortunately, they are rarely identified as remittances, howeverremittances were likely to be the larger debits made to the T & D account.
The first three of these pass books are for accounts at the Bank of Montreal and the forth is a Royal Bankaccount. The Bank of Montreal books run continuously from September 1930 - May 1942, while the RoyalBank books covers the period from October 1948 - April 1955. This leaves a gap of over six years forwhich there is no pass book.
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
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Location File Title/Description Date
COR 438 1,2,3,4 Pass books 1930-1955
2.B. REMITTANCE RECEIPTS 1932 .01 M
Receipts of remittances were kept by Taylor and Drury. The remittance was the means of transferringprofits to the main branch. Funds were remitted whenever Mayo's bank balance was large enough to make aremittance worthwhile ($500 or $1000, although sometimes more). The remittance was sent in the form ofa bank draft and was accompanied by a short letter. The bank drafts were numbered sequentially in theorder they were issued. This numbering system began at #1 and was repeated each fiscal year. When thereceipt was received from Whitehorse, it was pasted to the corresponding (carbon copy) letter. The letterswith receipt attached were kept together in bundles, in numerical and chronological order.
Because remittance amounts appear elsewhere (pass books, debit slips, trial balance sheets), only anexample of a remittance receipt was retained.
Location File Title/Description Date
COR 438 5 Remittance receipts 1932
2.C. CHEQUE BOOK 1930 .03 M
Cheques written by the Mayo T & D store, like the debit slips (Series III.l.B), are a record of money T & Dpaid out. The cheque books are bound books containing cheque stubs and cheques that had been returnedby the bank. When the store received the returned cheques, they pasted them back into the original locationin the book.
Only a sample of one cheque book was retained for this collection because the information contained inthem is available elsewhere (see debit slips). An amount issued by cheque was transferred to a debit slipapproximately every three or four days. Only one cheque book existed outside the dates of the debit slipsub-series and it was kept.
The cheques were kept in chronological order and numerical order (beginning with number "l").
Location File Title/Description Date
COR 438 6 Cheque book 1930-1934
3. CHARGE ACCOUNT RECORDS
3.A. APPLICATION FORMS 1944-1955 .01 M
Series III - Financial Records
53
Application forms were filled out by those customers who wanted either to apply to open a charge accountor who wished to set up a payment plan for a particular purchase. This file consists of examples of eachtype of form as well as some forms that were filled out by customers.
Those files marked with an "R" are restricted. They contain personal information. Researchers will begranted access to material specifically relating to themselves.
Location File Title/Description Date
COR 438 7R Charge account applications (c.1949?) c.1949
COR 438 8R Budget account applications 1949-1955
3.B. INDIAN ACCOUNTS 1942-1955 .02 M
This sub-series consists of charge accounts belonging to Indians. The 1942 file is a makeshift ledger writtenon lined paper, recording individuals charge account transactions for a few months of that year. Threefolders exist for the period 1953-1955. These files consist of summary statements of the status of theaccount along with some correspondence.
Those files marked with an "R" are restricted. They contain personal information. Researchers will begranted access to material specifically relating to themselves.
Location File Title/Description Date
COR 438 9R Indian Accounts 1942
COR 438 10R Indian Accounts 1953-1954
COR 438 11R Indian Accounts 1954-1955
COR 438 12R Indian Accounts 1955
3.C. CUSTOMER CHARGE ACCOUNTS 1926-1948 3.6 M
Bills sent to charge account customers were originally called Merchandise Charge Sheets and later calledStatements. T & D kept carbon copies of the statements mailed out each month to its customers. Theycontain a list of amounts charged on a daily basis with no information on the nature of the purchase. Themerchandise charge sheets and statements, because of the enormous volume and lack of informationcontained in them, are not part of the appraised collection. However, during the early years a summary listappears at the beginning of each month's stack of merchandise charge sheets. It lists names of customersand the total amount they had charged for that month. Only the summary sheets were retained for the T &D Mayo branch collection. The month summaries were removed from the merchandise charge sheetbinders and arranged chronologically.
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
54
Location File Title/Description Date
COR 452 l Customer Charge Accounts - Jan-Mar, June-Dec 1926
COR 452 2 Customer Charge Accounts - Jan-Dec 1927
COR 452 3 Customer Charge Accounts - Jan-Dec 1928
COR 452 4 Customer Charge Accounts - Jan-Dec 1929
COR 452 5 Customer Charge Accounts - January 1930
COR 452 6 Customer Charge Accounts - July-Dec 1932
COR 452 7 Customer Charge Accounts - Jan-Aug, Oct-Dec 1933
COR 452 8 Customer Charge Accounts - Feb-Dec 1934
COR 453 l Customer Charge Accounts - Jan-Dec 1935
COR 453 2 Customer Charge Accounts - Feb-Dec 1936
COR 453 3 Customer Charge Accounts - Jan-Dec 1937
COR 453 4 Customer Charge Accounts - Feb-Dec 1938
COR 453 5 Customer Charge Accounts - Jan-Dec 1939
COR 453 6 Customer Charge Accounts - Feb-Dec 1940
COR 453 7 Customer Charge Accounts - Feb-Dec 194l
COR 453 8 Customer Charge Accounts - Feb-Dec 1942
COR 453 9 Customer Charge Accounts - Jan-Dec 1943
COR 453 10 Customer Charge Accounts - Jan-Dec 1944
COR 453 11 Customer Charge Accounts - Jan-Dec 1945
COR 453 12 Customer Charge Accounts - Jan-Dec 1946
COR 453 13 Customer Charge Accounts - Jan-Nov 1947
COR 453 14 Customer Charge Accounts - January 1948
COR 453 15 Customer Charge Accounts 1949
COR 454 1 Customer Charge Accounts - Keno Sept-Dec 1927
COR 454 2 Customer Charge Accounts - Keno Jan-Dec 1928
COR 454 3 Customer Charge Accounts - Keno Jan-Dec 1929
COR 454 4 Customer Charge Accounts - Keno January 1930
COR 454 5 Customer Charge Accounts - Keno July-Dec 1933
COR 454 6 Customer Charge Accounts - Keno Jan-Dec 1933
COR 454 7 Customer Charge Accounts - Keno Feb-Dec 1934
COR 454 8 Customer Charge Accounts - Keno Jan, May-Dec 1935
COR 454 9 Customer Charge Accounts - Keno Jan-Dec 1936
COR 454 10 Customer Charge Accounts - Keno Jan-Nov 1937
Series III - Financial Records
55
Location File Title/Description Date
COR 454 11 Customer Charge Accounts - Keno Jan-Dec 1938
COR 454 12 Customer Charge Accounts - Keno Jan-Dec 1939
COR 454 13 Customer Charge Accounts - Keno January 1940
3.D. LOCAL FIRMS CHARGE ACCOUNTS 1933-1951 .17 M
Local firms had more detailed account statements that included the number, nature and cost of itemscharged. These customers were businesses, government agencies, and local organizations. There wereapproximately fifteen such customer's statements kept in separate file folders and arranged in alphabeticalorder by customer name. Also found in these folders were cheque stubs for payments made on the accountand copies of receipts for payment.
The bulk of these records cover a three year period, from 1949-195l. Prior to 1949, copies of the accountstatements sent to government agencies were stored in the separate correspondence and subject files (SeriesI.3).
Location File Title/Description Date
COR 439 1 Yukon Galena Mines 1948
COR 439 2 Calumet Club - monthly statement 1949
COR 439 3 Dept. of Mines & Resources, Minto Mayo Road - monthlystatement
1949
COR 439 4 Elsa Social Club - monthly statement 1949
COR 439 5 General Hospital - monthly Statement 1949
COR 439 6 Government receipts 1949
COR 439 7 Government Roads account 1949
COR 439 8 Dept. of Indian Affairs/Indian Day School- monthly statement 1949
COR 439 9 Indians - monthly statement 1949
COR 439 10 Mayo Liquor Store - monthly statement 1949
COR 439 11 Mayo Public School - monthly statement 1949
COR 439 12 Mayo Fire Hall - monthly statement 1949
COR 439 13 Mayo Pump House - monthly statement 1949
COR 439 14 Mulheirn - Montreal Engineers - monthly statement 1949
COR 439 15 Poole Construction Co. - monthly statement 1949
COR 439 16 Royal Canadian Mounted Police - monthly statement 1949
COR 439 17 United Keno Hill Mines Ltd. - monthly statement 1949
COR 439 18 Yukon Galena Mines Ltd. - monthly statement 1949
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
56
Location File Title/Description Date
COR 439 19 BelleKeno & ThackKeno Mines - monthly statement 1950
COR 439 20 Elsa Curling Club - monthly statement 1950
COR 439 21 General Hospital - monthly statement 1950
COR 439 22 Government Liquor Store - monthly statement 1950
COR 439 23 Government Roads - monthly statement 1950
COR 439 24 Indian Affairs - monthly statement 1950
COR 439 25 Mannix Co. - monthly statement 1950
COR 439 26 Mayo Fire Hall - monthly statement 1950
COR 439 27 Mayo Public School - monthly statements 1950
COR 439 28 Department of Mines and Resources- monthly statements 1950
COR 439 29 R.C.M.P. - monthly statements 1950
COR 439 30 United Keno Hill Mines Ltd. - monthly statements 1950
COR 439 31 Yukon Galena Mines Ltd. - monthly statements 1950
COR 440 1 Accounts of local mines - monthly statements 1951
COR 440 2 Bell Keno Mines Ltd, MacKeno Mines Ltd. - monthly statements 195l
COR 440 3 Brewis Red Lake - monthly statements 1951
COR 440 4 Comstock Keno - monthly statement 1951
COR 440 5 General Hospital - monthly statement 1951
COR 440 6 Government Liquor Store - monthly statement 1951
COR 440 7 Government Recording Office - monthly statement 195l
COR 440 8 Government Road account - monthly statement 1951
COR 440 9 Mayo Fire Hall - monthly statement 1951
COR 440 10 Mayo Mines, Consolidated Yukeno - monthly statement 195l
COR 440 11 Mayo Public School - monthly statement 195l
COR 440 12 Mayo new building account - monthly statement 195l
COR 440 13 Mount Keno Mines Ltd. - monthly statement 195l
COR 440 14 Northern Construction Co. - monthly statement 195l
COR 440 15 R.C.M.P. - monthly statements 195l
COR 440 16 Surveys [government crews] - monthly statements 195l
COR 440 17 United Keno Hill Mines 1951
Series III - Financial Records
57
3.E. MONTH END REPORTS 1945-1954 .14 M
Month end reports for charge accounts are carbon copies of lists of account customers and their currentcharge account balance. Some of the lists place balances into one of five categories; current, 30 days old, 60days, 90 days or inactive.
Location File Title/Description Date
COR 440 18 Inactive or "dead" accounts 1929-1944
COR 440 19 Customer charge accounts - month end list 1945
COR 440 20 Customer charge accounts - month end list 1946
COR 440 21 Customer charge accounts - month end list 1947
COR 440 22 Customer charge accounts - month end list 1948
COR 714B 1 Customer charge accounts - month end list - incomplete 1949
COR 714B 2 Month end reports [missing from 1950 are9 reports: from 195l onereport]
1950-1951
COR 441 1 Month end reports [one month missing] 1952
COR 714B 3 Month end reports [months of February and July are missing] 1953
COR 714B 4 Month end reports [complete] 1954
COR 441 2 Overdue list 1954
COR 441 3 Month end reports [month of June missing] 1955
COR 441 4 Month end reports [months of August and September missing] 1956
COR 441 5 Month end reports for May, June, and July 1958
COR 441 6 Month end reports n.d.
3.F. CHARGE ACCOUNT LEDGERS (ACCOUNTS RECEIVABLE 1922-1950 .60 M
Information regarding customer accounts was transferred from the daybooks to statements and to theaccounts receivable ledger. The accounts receivable ledger was the official record of charge accountbalances. Each page or half page was devoted to one account with the name of the customer at the top andall charges or payments on account entered as either debits or credits respectively, with new balancescalculated regularly.
When bound, the sheets were arranged roughly in alphabetical order. The accounts of customers with thesame last initial were entered into the same section of a binder, but within the sections alphabetical orderwas ignored. Each account within a section was given a number starting from #1, and new accounts wereadded at the end. Accounts could thus be identified with the first initial of the customer's last name and thenumber of the account relative to the first account of that initial. These code numbers were used in severalplaces, most notably on the receipts that were given to a customer acknowledging payment on their account.When ledger pages became full they were removed and stored separately from the ledger. The "Old Sheets"follow the ledger for the appropriate year (or years).
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
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Some valuable accounting information on the store's operating accounts (ie. the expense account, the furaccount) is recorded in the Charge Account Ledgers. The ledgers that contain this information are noted inthe file list by the presence of the mark: "*".
Location File Title/Description Date
COR 714B 5 * Charge account book (Rapid Trial Balance Book) November/22-December/23
1922-1923
COR 455 * Charge Account ledger February/22-January/27 1922-1927
COR 456 Charge Account ledger April/26-January/29 1926-1929
COR 457 * Charge Account Ledger beginning in February 1929-1937
COR 458 * Charge Account Ledger 1932-1939
COR 443 1 * Charge Account Ledger 1939-1940
COR 442 Charge Account Ledger 1940-1942
COR 443 2 Loose ledger sheets 1941
COR 443 3 * Charge account ledger book April/42-March/43 1942-1943
COR 443 4 * Old ledger sheets 1942-1944
COR 443 5 * Old ledger sheets 1944-1948
COR 443 6 * Old ledger sheets 1946-1949
COR 444 Charge account ledger 1949
COR 445 * Charge account ledger 1950
Series III - Financial Records
59
4. ACCOUNTING RECORDS
4.A. MONTHLY REPORTS ON OPERATING ACCOUNT 1931-1961 .45 M
Monthly balance sheets were compiled by the Mayo store and sent to the main branch. They provide adetailed look at selected aspects of the Mayo store's monthly finances. These reports have been identifiedby different names over the years. Trial balance sheets exist from 1931-1944 and 1950, cash journal sheetsexist from 1944-1950, and monthly reports were in use from 1958 to 196l (and probably beyond). This sub-series has been called Monthly Reports because all three records perform a similar function. Theysummarize monthly sales statistics for both cash and accounts receivable, as well as list stock expenses andinvoices received. Each type of report is described below:
The largest portion of the trial balance sheet is made up of charge account information. It includes analphabetized list of the names of account holders, every account balance from the beginning of the month,the total amount charged or paid against the accounts during the month, and the new balance at the end ofthe month. These new balances were added to produce the total outstanding money owed to the store.
The balance sheets also include the following types of information: list of expenditures such as the amountsspent on stock, furs, salaries; a list of debits and credits to the Mayo-Whitehorse account; and a summary ofthe Mayo sales account (which provides separate totals for cash and charge sales of groceries, hardware anddry goods). While the Keno store was in operation, Keno's sales, expenditures and cash accounts wererecorded along with Mayo's. The trial balance sheets are copies of the originals sent to Whitehorse, typed orhand written on foolscap paper which were clipped together by month. Sometimes an entire year's worth oftrial balances were kept together in a single shannon file.
The first section of the cash journal sheets is a running daily cash balance. All cash transactions from agiven month are listed along with the date of the month when they occurred. There were three main types ofcash transactions which were entered into separate columns: cash paid out, cash received, and charges.Also included in the cash journal sheets is an alphabetized list of charge account customers and their totalcharges that month, followed by a list of invoices showing supplier name, date and invoice value. Cashjournal sheets were hand written on special T & D forms. Mayo kept only carbon copies, while the originalcopy was sent to Whitehorse.
Monthly report record only information on operating accounts, not customer charge accounts. They arecarbon copies of 30x70 cm sheets and have a balance sheet format. They record daily fluctuations invarious accounts. Some of the accounts on the balance sheet are entitled: daily total, cash account, furs,freight, and credit sales. Month end totals are provided for each account.
Location File Title/Description Date
COR 446 1, 2 Trial balance sheets 1931
COR 446 3, 4 Trial balance sheets 1932
COR 446 5, 6 Trial balance sheets 1933
COR 446 7, 8 Trial balance sheets 1934
COR 446 9, 10 Trial balance sheets 1935
COR 447 1, 2 Trial balance sheets 1936
COR 447 3, 4 Trial balance sheets 1937
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
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Location File Title/Description Date
COR 447 5, 6 Trial balance sheets 1938
COR 448 1, 2 Trial balance sheets 1939
COR 448 3, 4 Trial balance sheets 1940
COR 448 5, 6 Trial balance sheets 1941
COR 448 7, 8 Trial balance sheets 1942
COR 448 9 Trial balance sheets 1943
COR 448 10 Trial balance sheets 1944
COR 459 1 Cash journal sheets (beginning in September/44) 1944-1945
COR 459 2 Cash journal sheets 1946
COR 459 3 Cash journal sheets 1947
COR 459 4 Cash journal sheets 1948
COR 459 5 Cash journal sheets (January-May) 1949
COR 459 6 Trial balance sheets (for the months of January, February, March,April)
1950
COR 714A 8 Monthly reports (June, December) 1958
COR 714A 9 Monthly reports 1959
COR 714A 10 Monthly reports 1960
COR 714A 11 Monthly reports 196l
4.B. CASH JOURNALS 1922-1940 .41 M
All of the Mayo T & D store's cash transactions were recorded in ledgers, called cash journals. Theaccounting system used was double entry. At the left hand side of each ledger page the daily transactionwas listed. The dollar figure (or a transaction) was recorded twice across the page representing a debit inone account and an equivalent credit in another. Therefore, the total debits would always equal the totalcredits with a net balance of zero.
Including the cash account the number of accounts would range from 8-10. The principle accounts were:cash account, merchandise, expense, fur, Keno, Whitehorse, and ledger various.
A nearly complete run of cash journals exist for the period April/1928 - July 1943. Additional informationon the store's operating accounts is recorded in some charge account ledgers. See list following cash journalfile list.
Location File Title/Description Date
COR 715 1 Cash journal April/28-Dec/28 1928
COR 715 2 Cash journal January/29-April/30 1929-1930
COR 716 Cash journal May/30-November/31 1930-1931
Series III - Financial Records
61
Location File Title/Description Date
COR 717 1 Cash journal January/32-January/34 1932-1934
COR 717 2 Cash journal February/34-March/36 1934-1936
COR 718 1 Cash journal April/36-January/38 1936-1938
COR 718 2 Cash journal February/38-January/40 1938-1940
COR 719 1 Cash journal March/40-July/43 1940-1943
COR 719 2 Cash journal January/50-May/50 1950
Accounting information is recorded in the following charge account ledgers:
Location File Title/Description Date
COR 714A 5 Charge account book (Rapid Trial Balance Book) November/22-December/23.
1922-1923
COR 455 Charge Account ledger February/22-January/27 1922-1927
COR 456 Charge Account ledger April/26-January/29 1926-1929
COR 457 Charge Account ledger beginning in February 1929-1937
COR 458 Charge Account ledger 1932-1939
COR 443 1 Charge Account ledger 1939-1940
COR 443 3 Charge account ledger book April/42-March/43 1942-1943
COR 443 4 Old ledger sheets 1942-1944
COR 443 5 Old ledger sheets 1944-1948
COR 443 6 Old ledger sheets 1949
4.C. MISCELLANEOUS ACCOUNTING PAPERS 1936-1954 .01 M
Various accounting related documents were found scattered throughout the collection. Among these loosepapers are sales figures, an expense account list for one month, and yearly budgets.
Location File Title/Description Date
COR 449 1 "Difference of account" T & D Whitehorse and T & D Mayo 1936-1939
COR 449 2 Mayo and Keno T & D sales figures 1936-1938
COR 449 3 "Mayo store foundation account" (July & August) 1939
COR 449 4 Mayo T & D sales statement 1949-1953
COR 449 5 Mayo T & D sales and expenses monthly statement August-November
1950-1951
COR 449 6 Impresst account c.1950
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
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Location File Title/Description Date
COR 449 7 Inpresst account 1950-1956
COR 449 8 Mayo T & D store and office expense account for 1951 1951
COR 449 9 Mayo T & D comparative statement of inventory, January-June 195l
COR 449 10 Mayo T & D branch budget 1951,1953
COR 449 11 Mayo T & D appendix to inventory summary January 31st 1954
63
SERIES IV: C.D. TAYLOR SCHOOL WORKBOOKS AND MISCELLANEOUS PAPERS1930-1952 .0l metres
Charles D. Taylor left the Territory in 1926 to attend school in Victoria and Vancouver, British Columbia.Contained in this series are workbooks from his school days, as well as other papers found among thebusiness records.
Location File Title/Description Date
COR 450 1 School work books 1930
COR 450 2 School work books c.1930
COR 450 3 School work books c.1930
COR 450 4 Miscellaneous papers 1935-1952
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
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65
SERIES V: PUBLICATIONS1945 .02 metres
Some publications were found among the Taylor and Drury store records. Two of these magazines havebeen retained because of their Northern content. One is an article on the Alaska Highway in a C-I-L Ovalmagazine, and the second is a periodical called The Grizzly issued by the Bureau of Northwest Territoriesand Yukon Affairs.
Location Description
PAM 1945-47 C-I-L Oval, volume l4, no. 1, March 1945. (Pamphlet contains article byRobert M. Watson titled: "Parts of Progress: The Vital Role of Dynamite inthe Construction of the Alaska Highway, Far North Air Bases, and the Canolproject", page 12-13.)
Newspapercollection
The Grizzly, volume l, no. 7, Oct/Nov 1945. Issued by the Bureau ofNorthwest Territories and Yukon Affairs, Ottawa. 10 pages.
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
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67
SERIES VI: PHOTOGRAPHSc. 1920-1940 .01 metres
Found amongst the records were one black and white negative and two original black and whitephotographs. The photographs cannot be individually dated, but an approximate date was determined by thedate of the records they were with. Each photograph is described below.
Location. Photo Title/Description Date
PHO 40089/36R
l 12x20 cm black and white original photograph of a group ofpeople in costume (89/36R)
c.1920-1940
PHO 40089/35R
1 20x25 cm original black and white photograph of the Taylor andDrury store on Front Street in Whitehorse
c.1930
2 One black and white negative, and two l4x22 cm prints made fromthe negative Betty Taylor with young girl in a canoe on a river(89/35R)
c.1940
69
Appendix 1: Appraised Records
SERIES I: CORRESPONDENCE 1920 1921 1922 1923 1924 1925 1926 1927 1928 19291 Correspondence x x x x2 Fur Related Records x3 Government Related Records4 Legal Documents x x x x x x x x x x5 Miscellaneous x x6 Telegrams7 War Related Records
SERIES II: INVENTORY1 Catalogues and Price Lists x2 Requisitions x
3.A Freight Bills3.B Freight Claims4.A Invoices x x x4.B Invoice Reports
5 Price Books6 Inventories/Stock Lists
7.A Customer Orders - Individuals7.B Customer Orders - Local Firms
SERIES III: FINANCIAL RECORDS1 DAILY OPERATIONAL
RECORDSA Counter BooksB Debit Slips/Cash VouchersC Day BooksD Cash Books/Daily Reports xE Monthly Cash BooksF Local BillsG Debit And Credit Memos x
2 BANKING RECORDSA Pass BooksB Remittance Receipts (RR) and
C. Cheque Book
3 CHARGE ACCOUNT RECORDSA Application FormsB Indian AccountsC Customer Charge AccountsD Local Firms Charge AccountsE Month End ReportsF Charge Account Ledgers x x x x x x x x
4 ACCOUNTING RECORDSA Monthly Reports On Operating
Account
B Cash Journals x x x xC Miscellaneous Accounting
Papers
1920 1921 1922 1923 1924 1925 1926 1927 1928 1929
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
70
SERIES I: CORRESPONDENCE 1930 1931 1932 1933 1934 1935 1936 1937 1938 19391 Correspondence x x x x x x x x2 Fur Related Records x x x x x x x x x x3 Government Related Records x x x x x x x4 Legal Documents x x x x x x x x x x5 Miscellaneous x x x x x x6 Telegrams7 War Related Records x x x x
SERIES II: INVENTORY1 Catalogues and Price Lists x x x x x x x x x x2 Requisitions x x x x x x x x x x
3.A Freight Bills x x x x x x3.B Freight Claims4.A Invoices x x4.B Invoice Reports
5 Price Books x x6 Inventories/Stock Lists x x x x x x x x
7.A Customer Orders - Individuals7.B Customer Orders - Local
FirmsSERIES III: FINANCIAL RECORDS1 DAILY OPERATIONAL
RECORDSA Counter Books x xB Debit Slips/Cash Vouchers x x x x x x x x xC Day Books x x x x x x x x x xD Cash Books/Daily Reports x x x x x x x x x xE Monthly Cash Books x x x x x xF Local Bills x x x x x x x x xG Debit And Credit Memos x x x
2 BANKING RECORDSA Pass Books x x x x x x x x x xB Remittance Receipts (RR)
and C. Cheque Bookx x xRR x x
3 CHARGE ACCOUNTRECORDS
A Application FormsB Indian AccountsC Customer Charge AccountsD Local Firms Charge AccountsE Month End ReportsF Charge Account Ledgers x x x x x x x x x
4 ACCOUNTING RECORDSA Monthly Reports On
Operating Accountx x x x x x x x x
B Cash Journals x x x x x x x x x xC Miscellaneous Accounting
Papersx x x x
1930 1931 1932 1933 1934 1935 1936 1937 1938 1939
71
SERIES I: CORRESPONDENCE 1940 1941 1942 1943 1944 1945 1946 1947 1948 19491 Correspondence x x x x x x x x x x2 Fur Related Records x x x x x x x x x x3 Government Related Records x x x x x x x x x x4 Legal Documents x x x x x x x x x x5 Miscellaneous x x x x x x x x x x6 Telegrams x x x7 War Related Records x x x x x x
SERIES II: INVENTORY1 Catalogues and Price Lists x x x x x x x x x x2 Requisitions x x x x x x x x x x
3.A Freight Bills x x x3.B Freight Claims x x x4.A Invoices x x4.B Invoice Reports
5 Price Books x6 Inventories/Stock Lists x x x x x x x x x x
7.A Customer Orders - Individuals x x x7.B Customer Orders - Local
Firmsx
SERIES III: FINANCIAL RECORDS1 DAILY OPERATIONAL RECORDS
A Counter BooksB Debit Slips/Cash Vouchers x x x x x x x x xC Day Books x x x x x xD Cash Books/Daily Reports x x x x x x x x x xE Monthly Cash Books x xF Local Bills x x x x x x xG Debit And Credit Memos x x x x x x x x x x
2 BANKING RECORDSA Pass Books x x x x xB Remittance Receipts (RR)
and C. Cheque Book3 CHARGE ACCOUNT RECORDS
A Application Forms xB Indian Accounts xC Customer Charge AccountsD Local Firms Charge Accounts x xE Month End Reports x x x x xF Charge Account Ledgers x x x x x x x x x x
4 ACCOUNTING RECORDSA Monthly Reports On
Operating Accountx x x x x x x x x x
B Cash Journals x x x xC Miscellaneous Accounting
Papersx
1940 1941 1942 1943 1944 1945 1946 1947 1948 1949
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
72
SERIES I: CORRESPONDENCE 1950 1951 1952 1953 1954 1955 1956 1957 1958 19591 Correspondence x x x x x x x x x x2 Fur Related Records x x x x x x x3 Government Related Records x x x x x x x x x x4 Legal Documents x x5 Miscellaneous x x x x x x6 Telegrams x x x x x x x x7 War Related Records
SERIES II: INVENTORY1 Catalogues and Price Lists x x x x x x x x2 Requisitions x x x x x x x x x x
3.A Freight Bills x x x3.B Freight Claims x x x x x x4.A Invoices x x4.B Invoice Reports x x x x x x
5 Price Books6 Inventories/Stock Lists x x x x x x x x
7.A Customer Orders - Individuals x x x x x x x7.B Customer Orders - Local
Firmsx x x x x x x x x x
SERIES III: FINANCIAL RECORDS1 DAILY OPERATIONAL RECORDS
A Counter Books xB Debit Slips/Cash Vouchers xC Day BooksD Cash Books/Daily Reports x xE Monthly Cash Books x x x x x x x x xF Local Bills x x x x x x x x x xG Debit And Credit Memos x x x
2 BANKING RECORDSA Pass Books x x x x x xB Remittance Receipts (RR)
and C. Cheque Book3 CHARGE ACCOUNT RECORDS
A Application Forms x x x x x xB Indian Accounts x x xC Customer Charge AccountsD Local Firms Charge Accounts x x x x x x xE Month End Reports x x x x x x x xF Charge Account Ledgers x
4 ACCOUNTING RECORDSA Monthly Reports On
Operating Accountx x x
B Cash Journals xC Miscellaneous Accounting
Papersx x x x x x x
1950 1951 1952 1953 1954 1955 1956 1957 1958 1959
73
SERIES I: CORRESPONDENCE 1960 1961 1962 1963 1964 1965 1966 1967 1968 19691 Correspondence x2 Fur Related Records x3 Government Related Records x4 Legal Documents5 Miscellaneous6 Telegrams7 War Related Records
SERIES II: INVENTORY1 Catalogues and Price Lists x2 Requisitions
3.A Freight Bills x3.B Freight Claims4.A Invoices4.B Invoice Reports
5 Price Books6 Inventories/Stock Lists
7.A Customer Orders - Individuals7.B Customer Orders - Local
Firmsx
SERIES III: FINANCIAL RECORDS1 DAILY OPERATIONAL RECORDS
A Counter BooksB Debit Slips/Cash VouchersC Day BooksD Cash Books/Daily ReportsE Monthly Cash BooksF Local Bills x xG Debit And Credit Memos
2 BANKING RECORDSA Pass BooksB Remittance Receipts (RR)
and C. Cheque Book3 CHARGE ACCOUNT
RECORDSA Application FormsB Indian AccountsC Customer Charge AccountsD Local Firms Charge Accounts xE Month End ReportsF Charge Account Ledgers
4 ACCOUNTING RECORDSA Monthly Reports On
Operating Accountx x
B Cash JournalsC Miscellaneous Accounting
Papers1960 1961 1962 1963 1964 1965 1966 1967 1968 1969
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
74
SERIES I: CORRESPONDENCE 1970 1971 19721 Correspondence2 Fur Related Records3 Government Related Records4 Legal Documents5 Miscellaneous6 Telegrams7 War Related Records
SERIES II: INVENTORY1 Catalogues and Price Lists2 Requisitions
3.A Freight Bills3.B Freight Claims4.A Invoices4.B Invoice Reports
5 Price Books6 Inventories/Stock Lists
7.A Customer Orders - Individuals7.B Customer Orders - Local
FirmsSERIES III: FINANCIAL RECORDS1 DAILY OPERATIONAL
RECORDSA Counter BooksB Debit Slips/Cash VouchersC Day BooksD Cash Books/Daily ReportsE Monthly Cash BooksF Local BillsG Debit And Credit Memos
2 BANKING RECORDSA Pass BooksB Remittance Receipts (RR)
and C. Cheque Book3 CHARGE ACCOUNT
RECORDSA Application FormsB Indian AccountsC Customer Charge AccountsD Local Firms Charge AccountsE Month End ReportsF Charge Account Ledgers
4 ACCOUNTING RECORDSA Monthly Reports On
Operating AccountB Cash JournalsC Miscellaneous Accounting
Papers
1970 1971 1972
75
Appendix 2a : Schematic diagram of the relationship between financial records: pre-1950
Cheques
Counter Books
(record cash and charge sales)
Debit Slips / Cash Vouchers
(record expenses)
Day Books
(records sales; cash and charge,provides daily totals)
Cash Books / Daily Reports
(balances cash daily, compares sales vs. expenses)
Charge AccountStatements
(to customers)
Monthly reports on operating accounts
(summary of sales, expenses and status customer charge accounts)
Charge Account Ledger Cash Journals
(T & D’s operating accounts ledgers)
Inventory to the Taylor & Drury Ltd. Mayo Branch fonds
76
Appendix 2b : Schematic diagram of the relationship between financial records: post-1950
Cheques
Counter Books
(record cash and charge sales)
Debit Slips / Cash Vouchers
(record expenses)
DAILY REPORTS
(records daily sales; cash and charge)
Charge Account Statements
(to customers)
MONTHLY CASH BOOK
(summarizes daily sales; cash and charge,provides month totals for each)
Monthly reports on operating accounts
(summary of sales, expenses and status customer charge accounts)
Charge Account Ledger Cash Journals
(T & D’s operating accounts ledgers)
77
Appendix 3: T & D Keno Branch Records
SERIES I.1 CORRESPONDENCE(2 files) Correspondence between T & D Keno and customers1933 - 1934
SERIES I.6 MISCELLANEOUS
Keno branch remittance to T & D Mayo January 1938
SERIES II.6 INVENTORIES
(2 files) T & D Keno branch inventories 1939, 1940
SERIES III.l.C. DAY BOOKS(12 books) Day books, Keno: June 1930 - January 1940(complete)
SERIES III.l.D. CASH BOOKS
(16 books) Cash books, Keno: February 1930 - January 1940(complete)
SERIES III.3.F. CHARGE ACCOUNT LEDGERS
Ledger dated November 1922 - December 1923 (Rapid TrialBalance Book) - has information on Keno account.
- see also sections in other charge account ledgers (operational accounts summary before the alphabetized list of customer accounts).
SERIES III.4.C. MISCELLANEOUS ACCOUNTING PAPERSKeno sales 1936 - 1938
78
Appendix 4: T & D Subject Headings
This list of subject headings has been prepared to facilitate access to the collection. Many of the subjectheadings refer to Mayo businesses besides the Taylor and Drury store. This is because T & D Mayoconducted business with other firms in Mayo and Keno. Records documenting the interaction between T& D and other businesses that do not appear in this subject headings list may be found within subseries in"miscellaneous" files or in files which contain papers from a number of companies (a morecomprehensive list may have mislead the researcher as to the number and nature of such records).
IF:ß a local firm placed an order with T & D, see Orders (II.7.B)ß a local firm received a statement from T & D for items purchased, see Local Firms Charge Accounts
(III.3.D)ß T & D purchased goods or services from a local firm, see Local Bills (III.1.F)
Subject Heading Location
Ace Construction Co. Series ll.7.B
Administrative agencies - Mayo Series I.4, II.7.B, III.3.D
Archie Close Company Series III.l.F
Bellkeno Mines Ltd. Series II.7.B, III.3.D
British Yukon Navigation Co. see also White Pass &Yukon Route
Series II.3
Burns and Company Meats Ltd. Series II.2
Business Enterprises - Mayo - Finance Series III.l, III.2, III.3, III.4
Business records - Mayo see Mayo - Business enterprises
Calumet Club Series III.3.D
Canadian Pacific Railway Lines Series II.3
Canadian Pacific Airlines Series II.3
Chapman Services Series III.l.F
Cole Bros./Northern Yukon Service Series III.l.F
Comstock Keno Series III.3.D
Elsa Social Club/Elsa Curling Club Series III.3.D
Fisher Services Ltd. Series III.3.D.
Freight and freightage - Miscellaneous and ephemera Series II.3
Furs - Prices Series I.2, III.l.B, III.3.F, III.4.B
Fur trade - Mayo area Series I.2, III.l.B, III.3.F, III.4.B
Fur-bearing animals see Furs see Furs
Harold G. Gibson, General Contractor Series II.7.B
Appendix 4 – Subject Index
79
Subject Heading Location
Indians of North America - Mayo area- Economicconditions
Series I.2, I.3, III.l.B, III.3.B, III.3.F
Keno Hill - Business enterprises Series I.l, II.6, III.l.C, III.l.D, III.3.F,III.4.C
Keno Hill - Business records see above
Mackeno Mines Ltd. Series II.7.B, III.3.D
Mannix Co. Series III.3.D
Mayo - Business enterprises Series II.7.B., III.l.F, III.3.D
Mayo - Cost and standard of living Series II.5, II.7, III.l.A, III.l.B, III.3.C,III.3.F III.3.B,
Mayo - Transportation costs Series II.3, III.l.B, III.l.G, IV.B
Mayo area - Economic conditions Series I.l, I.3, III.l.B, III.3. III.4
Mayo Fire Hall Series III.3.D
Mayo Hospital Series II.7.B, III.3.D
Mayo Light Plant SeriesIII.l.F
Mayo Public School Series III.3.D
Mayo Pump House Series III.3.D
Mount Keno Mines Ltd. Series III.3.D
Mayo Utilities Co. Series III.l.F
Northern Canada Power Commission Series III.l.F
Northern Commercial Co. Series III.l.F
Northern Construction Co. & J.W. Stewart Ltd Series II.7.B, III.3.D
Poole Construction Co. Series III.3.D
Royal Canadian Mounted Police Series I.4, III.l.F, III.3.D
Royal Canadian Signals Radio Station Series II.7.B., III.3.D
Silver Inn Hotel Series II.7.B., III.3.D
Taylor and Drury Ltd. - Keno- Business records see Keno Hill - Business enterprises
Taylor and Drury Ltd. - Mayo- Business records see Mayo - Business enterprises
Taylor and Drury Ltd. - History Series I.l
Taylor and Drury Motors Ltd. Series III.l.F
Trading posts - Keno see Keno Hill - Business enterprises
Trading posts - Mayo see Mayo - Business enterprises
Transportation - Mayo - Climatic factors Series II.3.B
Transportation - Mayo - Rates Series II.3, II.4
80
Subject Heading Location
Trapping - Mayo area Series I.2, III.l.B, III.3.F, III.4.B
Tutchone Indians, Northern - Economic conditions Series I.2, I.3, III.l.B, III.3.B, III.3.F
Thistle (Ship) Series I.5
United Keno Hill Mines Co. Ltd. Series II.7.B., III.3.D
Yukon Galena Mines Series III.3.D
Yukon Telephone Co. Series III.l.F
Yukon Mines Ltd. Series III.3.D
White Pass and Yukon Route- Miscellanea, ephemera, etc. Series II.3